TREASURY HAND BOOK

(FOR TREASURY AND DDOs)

by
A.P.TREASURY SERVICE ASSOCIATION
EAST GODAVARI UNIT
KAKINADA

1
 INDEX
1) Comments on Treasury
2) Points to be observed at Treasury
3) Citizen Charter
4) Time Schedule for receipt of bills
5) Bill forms
6) Mode of payment of bills
7) object heads
8) Description of object heads
9) Major head of accounts
10) Receipt Heads
11) Deposit Heads
12) Common requirement on all types of bills
13) Pay and allowances
14) Drawl of pay and allowances during the middle of month
15) Regulation of pay and allowances of a Govt Servants
16) Whose where abouts are not known.
17) Payment of obsequies charges
18) Payment due to deceased employee
19) pay fixations from time to time
20) Pay fixations and Automatic Advancement Scheme
21) Increment arrear bill
22) Subsistance allowance
23) combinations of appointments (FAC)
24) Education Reimbursement
25) Joining Time
26) APTA Rules including LTC Rules
27) Tour Travelling Allowances
28) Transfer Travelling Allowances
29) Fixed Travelling Allowances
30) Leave Travel Concession (LTC)
31) AP GPF Rules
32) AP Leave Rules
33) Medical Reimbursement
34) Loans and advances
35) Deputation on foreign service
36) Court attachment
37) Arrear claims
38) Apportionment between AP and Telangana
39) Contributory Pension Scheme
40) Contingent Bills – observations
41) Advance from contingent fund
42) Synopsis on G.O.43

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43) Pensions
44) Deposits
45) Strong Room
46) Refund of stamp duty
47) Bank strike
48) Post Audit
49) APGLI
50) PT
51) HRA
52) CCA
53) SCA
54) AP GIS
55) AP EWF
56) Certificates to be appended
57) Fundamental rights in Indian Constitution to the Indian Citizens
58) District Office Manual(DOM)
59) APCS(Conduct) Rules,1964
60) Preliminary inquiry
61) APCS(CCA) Rules, 1991
62) Criminal proceedings Vs Disciplinary proceedings
63) Unauthorised absence
64) Behaviour with women employees
65) Roster points
66) Financial Accountability
a) Chief Controlling Officer
b) Subordinate Controlling Officer
c) Drawing and Disbursing Officer
d) Letter of Credit
e) Govt. accounts
f) Number Statement
g) Budget estimates
h) Revised Estimates
i) Budget estimates relating to plan
j) Supplementary estimates
k) Distribution of funds
l) Re-appropriation
m) Surrenders
n) Reconcilation
o) Review of expenditure
p) AG inspection
q) Public Account Committee
67) AC bills
68) Cash book
69) Carriage of cash

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70) DDO Current account
71) UD Pay Register
72) Acquittance Register
73) P.A. Register
74) Stores
75) Tenders
76) Responsibility of the Head of the Office for drawls
77) Hiring of Vehicles
78) Rents
79) Maintance of SR
80) Types of audit objections
81) Maintenance of cash chest
82) Drawing and disbursing officer
83) Specimen Signature
84) Jurisdiction
86) Loss of Token
87) Payment to the illiterate person
88) loss of bill
89) Missing voucher
90) AG Authoristion missed – procedure
91) Certificate of credit
92) Certificate of payment
93) Misappropriaton of Money of Employees – second drawl procedure
94) validity of sanctions
95) Competent authorities
96) plus and minus memo
97) reconciliation of deposit account
98) alternative memo
99) Letter of credit (LOC)
100) destruction of records
101) other important points

4
 COMMENTS ON TREASURY

1. The work of officers in the higher levels should be judged among other things,
by the contribution they make to the improvement in the working of the numerous
small offices at the field level.
Indira Gandhi, Late Prime Minister

2. There is onerous responsibility on you (Treasury Staff). Generally you cannot be

popular. It is because you cannot admit the claims made by one and all. You reject
certain claims which are not in accordance with the rules and pass others which
are in accordance with the rules. That is how you are discharging your
responsibilities to see that no over spending occurs. Your are thus keeping a hold
on the ways and means position of the state. There is no need for you to be afraid
that you are becoming unpopular in the discharge of your duties

- J Vengal Rao, Chief Minister

3. Among the Departments which came into close touch with the public, The
Treasuries and Accounts Department can easily be reckoned as one.

- P Ranga Reddy, F.M.

4. Audit might be a necessary evil, but in Parliamentary democracy it was a vial

necessity.

- S Ranganadhan, Comptroller and Auditor General.

5. The Treasury is a very important wing of the Government and in the popular
imagination, one of the two symbols of the Govt. the Sub Treasury on the side and
the Police Station on the other.
- B P R Vithal, F.S.

6. With the advent of Planning, the growth and development of the only
developmental departments has been taken care of in the Plan and certain
departments like Police, Fire Services and Treasuries come under the category in
which their career was completely neglected.
- B P R Vithal, F.S

7. The State Treasuries play an important role in the fiscal arrangements in the
States and have been well established to discharge the functions assigned to
them.

- Task Force Committee

8. Treasury Administration leaves much to be desired in the matter of Office

accommodation, staffing, training, supply of adequate printed forms etc The
cumulative effect of inadequacies in these respects has contributed much to the
deficiencies in the functioning of the treasuries.
- Task Force Committee

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9. Both in quantity and financial magnitude the work of the treasuries has
increased tremendously over the last two decades, with the expansion of the
activities of Government and increased plan outlay, the increase in the number of
treasuries has not kept pace to cope with the increase in work and the
complications in accounting due to increase in the number of head of classification.

 Task Force Committee

10. Treasuries are the Units of fiscal system and the points at which Public
Account starts and emerges out.
- Introduction to Indian Audit and Accounts.

11. The personnel working in Treasuries in general and the supervisory officials in
particular are expected to exercise great vigilance in checking the claims in regard
to the drawal of Government Funds and prevent bogus or fraudulent claims.

12. The Treasury Personnel should act as guardians of Government Money.

- M.A.Chalam,D.T.A.

13. Government have to rely greatly upon the care and attention with which the
Treasury Officers discharge their duties in connection with Government securities.

- Securities Manual.

14. The Word Budget is derived from the Old French word “BOUGETTEE” which
means a “Little Bag”. In Britain, the term was used to describe the Leather bag in
which the Chancellor of the Ex-chequer carried to Parliament the annual statement
of the Govt’s needs and resources.

15] The Study Team on State Level Administration of the Administrative

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

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

DISCIPLINE ON PUBLIC SPENDING”

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 POINTS TO BE OBSERVED AT TREASURIES

1] Token Register, Bank List, Bank Scroll, Day Books, Monthly Accounts,
Plus and Minus memo, Pay Bank Report, Reconciliation statements,
CINB reconciliation statements, CPS related statements are to be printed
and bounded in the Treasuries every month regularly.

2] The Treasury Officer should ensure that all the D.D.Os to review their Treasury
Bill Registers Bi-weekly and append necessary certificates.

3] The Treasury Officers shall invariably verify the names and the account
numbers of the beneficiaries in the bill, proceedings (sanction Orders) and e-
payments annexure to avoid wrong payments.

4] PPOs should be arranged, I.D. wise, Pay Bank Branch wise chronologically.
Verify the PPOs physically with reference to the Pay Bank report every half
year and separate the PPOs un drawn for more than one year/3 years. Life
Certificates, age proof for adhoc quantum of pensions, death certificate and
legal heir certificate, sanction proceedings in respect of conversion of family
pensions, should be filed in the respective D. H s. First payment and arrears
of pension. DCRG and CVP entry shall be made in the ledgers(Stoods) at
District Treasuries compulsorily.

5] Pension Change Watch Registers, Refund Register , Excess payment

recovery watch registers, time limit watch register, Death cases watch
register, new PPOs received register, transfer PPOs watch register, A.V.C.
due register, Income Tax recovery watch register should be maintained.
Anticipatory pension and anticipatory registers shall also be maintained.

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

7] Budget Control Registers should be maintained in the prescribed prforma as

directed by the DTA AP Hyderabad only. And bills should be passed only to
the extent of Budget Authorized/ DDO wise.

8] Bills should be sent to Bank in Locked Box only. Double Pass Book
(Alternative pass book) system should strictly be insisted/observed.

9] Plus and Minus Memos should be struck off every month in all Deposit
Accounts duly attested by the STO/ATO. Receipt/Payment entries should be
posted in the Deposit Ledgers day wise chronologically w.r.t. cheques and
challans under the attestation of TO. The TO should ensure that all the Deposit
Accounts should be got reconciled with the DTO figures every month without
fail and rectify the differences if any noticed immediately. The system balance
and ledger balance should tally. If any variations noticed, necessary A.Ms may
be proposed immediately and rectify the same.

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10] C.A.Bs should be obtained for all Deposit Accounts in triplicate on quarterly
basis i.e., 30th April, 30th June, 30th September, and 31st December. One copy
should be preserved in the Sub-treasury and the remaining two copies should
be sent to the District Treasury. Payments should not be allowed in the P.D.
Account if CAB not received within 15 days from each quarter ending.
11] Reconciliation of monthly receipts/expenditure [including loans and advances,
FBF, GIS and Refunds] should be done up-to date in respect of all D.D.Os.
Bills should not be admitted in respect of Defaulting D.D.Os until they complete
their reconciliation up-to date.

12] Items to be lapsed as per G.O. 43 should be lapsed by the end of 31 st March
every year duly following the procedure.
13] All items of safe custody articles kept in Strong Room lying for more than 3
years should be cleared off. (or) rent for keeping them should be collected.
14] SLO Registers/Fly Leaf Registers should be posted properly before passing
the bills by the Treasury staff only. .

15] File Income Tax returns i.e., 24G (monthly basis by Treasury), 24Q
(Quarterly by the DDO in respect of salaries), 26Q (Quarterly by DDO in
Respect of non salaries) shall be filed periodically to avoid payment of
penal interest.
16] Uploading of C.P.S. data, Changes of subscriber, connected registers
shall be maintained strictly.

17] DDO Current Account cash book, pass book , cheque book, reconciliation
with bank shall invariably done by the T.O. on fortnightly basis to avoid
misclassifications/wrong payments
18] Up to date the Service registers of the staff members with all entries
including long term loans, G.P.F. part final with drawl, Medical
Reimbursement, LTC etc.
19] Maintain register for A.C/D.C. bills and obtain the D.C. bills against the
AC bills drawn immediately.
20] In respect of claims preferred in duplicate to the treasury, the duplicate bill
is the replica to the original bill, and the duplicate bill should contain all
Documents like original bill and the same shall be preserved carefully.
(P.R.C bill, new appointment bills, scholarship bill etc.)
21] The registers prescribed for R.T.I shall also be maintained. Replies shall
be preserved carefully.
22] Fly leaf and SLO shall be maintained for Grants in aid and contractual
employees. In respect of contractual employees obtain the G.O. for
original sanction and for continuation, copy of agreement may also be
obtained and preserved in Treasury.

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23] In respect of e-Payments, a register shall be maintained for failed/reverse
transaction

24] reconcile the CINB Account periodically and see that no balance is available in
CINB Account at any time.
25] Swatcha Bharat/Swatcha Andhra Pradesh (Clean and green) shall be
observed in all Treasuries

Citizen Charter to be observed at Treasury

(G.O.Rt.No.2275 Fin.(Admn.I) Dept dt. 23-4-2008)

1. Enfacement of challans : Instantaneously

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

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 Time schedule for presentations of bills at treasury
[G.O.Ms.No. 62 Fin (CM) Dept dt.16-04-2016 & G.O.Ms.No.116 Fin(CM)
Dept dt. 22-6-2016 & G.O.Ms.No.226 dt 29-11-2016 ]

S.No. Partiulars of bills Schedule for Schedule for

submission of payment of bills
bills to
Treasury/PAO
1 Social Security Pensions 25-28 of the 28 to 30 of the
month month
2 a)Pensions, GIS & FBF 17-25 of the 1-5 of the month
month
b) Regular Salary bills, 17-25 of the 1-5 of the month
Wages, (020/021/022), work month
charged establishment
(270/273 & 530/534),
Professional Services(280),
OCS (300) GIA towards
salaries (310/311)
c) Payment to Home Guards 17-25 of the 1-5 of the month
(280/282), Payment to month
Anganwadi Workers(280283)
and Honorarioum to
VRAs(280286)
3 340-Scholarships and 5-15 of the month 5-17 of the month
Stipends of all Welfare
Department
4 Supplementary Salary bills 5-10 of the month 5-13 of the month
including arrear bills, Loans
and Advances of employees,
GIA towards salaries
5 Telephone (130/131), Water 11-20 of the 11-13 and 17-25
and electricity (130/133), month of the month
LTA/TA bills(110/111), FA, All
Adjustment bills etc., All
contingent bills including
OGIS (310/312), OOE
(130/132), Diet Charges and
all bills not covered in this
schedule

10
6 Bills pertaining to Raj All days of All days of
Bhavan, High Court, Decretal calendar month calendar month
Charges, Legal Charges,
Loan, Annuity and interest
payments, election related
expenses, exams related
expenses, protocol expenses,
obsequie charges, Natural
Calamities TR-27, AC bills,
Medical Advances, First
Payment of pensions, GPF
payments
7 Subsidies of Rice, Power etc All days of All days of
(330) calendar month calendar month
8 GPF, LOCs, P.D Account All days of All days of
payments calendar month calendar month

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 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 Advances 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
[d] Inter state suspension (8793-129)

[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. [q] Medical reimbursement to pensioners (2071)

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[7] 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.

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 A N N E X U R E to G.O.Ms.No. 75 Finance (TFR) Dept., dt:03-04-2014. (Mode of
payment of bills)

List of Object heads APTC Drawal

Bill Form Procedure

010 Salaries
011 Pay
012 Allowances Direct Credit
to the Bank
013 Dearness Allowance APTC - 47 (Salary Bill Form)
A/c of
014 Sumptuary Allowance Employee
015 Interim Relief
016 House Rent Allowance
APTC - 47/58 (Salary Bill
Form/Fully Vouched Contingent
017 Medical Reimbursement Bill)
Direct Credit
to the Bank
A/c. of
018 Encashment of Earned Leave APTC - 47 (Salary Bill Form) Employee
019 Leave Travel Concession APTC - 52 (T.A. Bill Form)
Detailed
Voucher Bill -
APTC - 58 (Fully Vouched Credit to the
Contingent Bill form) Account of
020 Wages DDO
030 Overtime Allowance
040 Pensionary Charges
Direct Credit
to the Bank
A/c. of
041 Pensions APTC - 75/76 (Pension Bill form) Employee
042 Gratuities
Credit to the
Account of
050 Rewards payee
110 Domestic Travel Expenses
T.A. Bill form
- Credit to the
111 Travelling Allowance Bank Account
of
Employee/Trav
APTC - 52 (T.A. Bill Form) el Agent

112 Bus Warrants

14
 T.A./D.A. to Non Official
113 Members Direct Credit
114 Fixed Travelling Allowance to the Bank
A/c. of
APTC - 52 (T.A. Bill Form)
Employee
115 Conveyance Allowance

T.A. Bill Form

120 Foreign Travel Expenses - Credit to the
121 Foreign Travel Expenses Bank account
T.A./D.A. to Non Official of payee
122 Members

130 Office Expenses

D.V. Bill -
Credit to the
Bank account
Service Postage, Telegram and APTC - 58 (Fully Vouched of the Service
131 Telephone Charges Contingent Bill form) Provider
132 Other Office Expenses
133 Water and Electricity Charges
134 Hiring of Private Vehicles

APTC - 58 (Fully Vouched

140 Rents, Rates and Taxes Contingent Bill form
150 Royalty
APTC - 58 (Fully Vouched
160 Publications Contingent Bill form
200 Other Administrative Expenses

D.V. Bill -
Credit to the
Bank account
of the
supplier/P.D.
A/c. In case of
State Govt.
Public
Enterprise like
210 Supplies and Materials APTS/APCO
APTC - 58 (Fully Vouched
211 Materials and Supplies Contingent Bill form)

15
212 Drugs and Medicines

Direct credit to
APTC -58 (Fully Vouched
the Bank A/c
Contingent Bill Form)
220 Arms and Ammunition of the Supplier

D.V. Bill -
Credit to the
account of the
supplier/P.D.
APTC - 58 (Fully Vouched
A/c. In case of
Contingent Bill form)
State Govt.
Public
Enterprise like
230 Cost of Ration/Diet Charges APTS/APCO
D.V. Bill -
Credit to the
account of the
240 Petrol, Oil and Lubricants Supplier
D.V. Bill -
Credit to the
account of the
supplier/P.D.
A/c. In case of
State Govt.
Public
Enterprise like
250 Clothing, Tentage and Store APTS/APCO
Advertisements, Sales and APTC - 58 (Fully Vouched
260 Publicity Expenses Contingent Bill form)
270 Minor Works
271 Other Expenditure
272 Maintenance
273 Workcharged Establishment
274 HTCC Charges D.V. Bill -
Credit to the
275 Buildings Account of
278 Emergency Repairs Contractor
280 Professional Services

281 Pleaders fees

APTC - 58 (Fully Vouched
282 Payments to Home Guards
Contingent Bill form)
283 Payments to Anganwadi Workers
284 Other Payments

16
300 Other contractual services

310 Grants-in-Aid
Grant-in-Aid
APTC - 102 (Grant-in-aid Bill Bill
311 Grants-in-Aid towards Salaries
Form)
312 Other Grants-in-Aid

313 Percapita Grants

314 Seignorage Grant APTC - 102 (Grant-in-aid Bill
315 E.F.C Grants Form)
316 Maintenance Grant
317 APTC - 58/102 (Fully vouched D.V. Bill -
Exgratia Payments (accidental Contingent Bill/ Grant-in-aid Bill Credit to the
death/compassionate appointment) form) Account of the
Contractor
318 Obsequies Charges
Grants for creation of Capital
319 Assets APTC - 102 (Grant-in-aid Bill
Form)
320 Contributions
330 Subsidies
APTC - 103 (Scholarships & Scholarship
340 Scholarships and Stipends Stipends Bill Form) Bill

410 Secret Service Expenditure

420 Lumpsum Provision
430 Suspense
431 Purchases- Dr.
432 Stock- Dr.
433 Miscellaneous P.W. Advances-Dr.
434 Work Shop Suspense-Dr.
450 Interest
460 Share of Taxes/duties
D.V. Bill -
500 Other charges
APTC - 58 (Fully Vouched Credit to the
501 Compensation Contingent Bill form) Account of the
502 Transport facility Contractor
503 Other Expenditure
504 Cosmetic Charges
510 Motor Vehicles
511 Maintenance of Office Vehicles
512 Purchase of Motor Vehicles
520 Machinery and Equipment
521 Purchases
522 Tools and Plant
Deduct-Receipts & Recoveries
523 Towards Maintenance

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530 Major Works
531 Other Expenditure
532 Lands
533 Buildings
534 Workcharged Establishment
540 Investments
APTC - 40 (Employees Advance
Loans Bill
550 Loans and advances Bill form)

560 Repayment of Borrowings

600 Other capital expenditure
610 Depreciation
620 Reserves
630 Inter Account Transfers
640 Writes Off and Losses
700 Deduct - Recoveries
Receipts and Recoveries on Capital
701 Account
Receipts and Recoveries due to
702 Tools and Plant
703 Suspense Credits D.V. Bill -
704 Purchases- Cr. APTC - 58 (Fully Vouched Credit to the
Contingent Bill form) Account of the
705 Stock- Cr. Contractor
706 Miscellaneous P.W. Advances-Cr.
707 Work Shop Suspense-Cr.
800 User Charges
801 User Charges - Other Expenditure
802 User Charges - Transport Facility
User Charges - Travelling
D.V. Bill -
803 Allowance
APTC - 58 (Fully Vouched Credit to the
804 User Charges - Utility Payments Contingent Bill form) Account of the
User Charges - Other Office Contractor
805 Expenses
User Charges - Advertisements,
806 Sales and Publicity Expenses
807 User Charges - Maintenance
808 User Charges - Other Payments
809 User Charges - Other Grants-in-Aid
User Charges - Other
810 Administrative Expenses
User Charges - Materials and
811 Supplies
User Charges - Petro, Oil and
812 Lubricants

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 User Charges - Scholarships and

813 Stipends
814 User Charges - Purchases

19
 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 SL while in service 019 L.T.C.
020 Wages 021 Daily Wage Employees
022 Full Time Contingent Employees
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 Tent age
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 Anganwadi Workers 284 Other Payments
286 Salaries to VRA
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.

20
 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.
021 Daily Wages
022 Full Time Contingent employees
110 Domestic Expenses DOMESTIC TRAVEL EXPENSES:
111 T.A. will cover all expenses on account
112 Bus Warrants of travel on duty in India including
114 FTA conveyance and fixed traveling
allowance but excluding L.T.C.
which would be part of salaries
113 TA/DA to Non Will include expenditure on TA/DA
Official Members to Non-Official of all committees
constituted by the Government
115 Conveyance allowance
120/121 Foreign Travel FOREIGN TRAVEL EXPENSES:
Expenses Will cover all expenses on
Account of Travel on duty outside India
including deputation of Scientists
abroad
122 TA/DA to Non
Official Members 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

21
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.

133 Water and Electricity charges

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 equipment,
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-military 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.

22
240 Petrol, Oil & Lubricants Will include expenditure on petrol, oil
And lubricants of all office and functional
vehicles

250 Clothing, Tent age & Store Will include expenditure on clothing &
Tent age of Police and Paramilitary
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 expenditures on repairs &

271 Other expenditure maintenance of works, Machinery &
272 Maintenance Equipment. This will also include
273 Work Charged expenditure on work charged
Establishment 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 examiners,
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
286 VRA Salaries
300 Other contractual services Will include expenditure on service
or commitment 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 international 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 discretionary
501 Compensation 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.

23
510 Motor vehicles Will include purchase and maintenance
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.
531

532 Lands Lands will include cost of land

550 Loans and Advances Will include loans and advances

granted to other government, public
sector enterprises, undertakings 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 old age
pension etc.,

050 Rewards Will include amount paid to Govt.

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

24
 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

25
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)

26
 43 Compensation & Assignment— 3604 103,104
(Adjustment Grants)

44 Capital Outlay — 4215 54

on Water Supply

45 Capital Outlay — 5051 98

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

47 General Provident Fund 8009 8009 111

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

49 Pension & Other Retirement

benefits 0071 2071 43

50 Insurance & Pension fund 8011 8011 112

51 AP EWF 8121 8342 112

2. RECEIPT HEADS:

Sl. No. Item Receipt Major Head Sub-Account

Number

1 Interest 0049 31

2 Stationery & Printing 0058 39

3 House Rents 0216 55

4 Power 0801 95

5 Taxes on Electricity 0043 29

27
3. DEPOSIT HEADS:-
_______________________________________________________
Sl.No. Description of Deposit Head of Account

1 Zilla Parishad Provident Fund 8338-104-01

2 Civil Deposits 8443

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

3 Deposit of Local funds 8448

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

b) VPF –SFC 8448-109-01-002
c) VPF Finance Commission grants 8848-109-01-003
d) VPF – 14th finance funds 8448-109-01-006
e) MPP General funds 8448-109-02-001
f) MPP Education funds 8448-109-02-002
g) Women & Child Welfare funds 8448-109-02-003
h) ZP General funds 8448-109-003-001
i) ZP Education funds 8448-109-003-002
j) ZP Engineering funds 8448-109-003-003
k) ZP Loans 8448-109-03-007
l) Agriculture Market Committee 8448-120-02
m) Zilla Grandalaya Samstha 8448-120-03
n) Municipal General Funds 8448-102-03
o) Municipal Secondary Education funds 8448-102-04
p) Municipal Elementary Education funds 8448-102-05
q) 12th Finance Commission under ZP 8448-109-04-007
r) 12th Finance Commissioner under MPP 8448-109-02-010
s) 13th Finance Commission under VPF 8448-109-01-005
t) 13th Finance Commission under MPP 8448-109-02-011
u) 13th Finance Commission under ZPP 8448-109-03-008
v)13th Finance Commission under MPL 8448-102-01-003
w)14th Finance Commission under
Municipality 8448-102-03-004
x)14th Finance Commission under
Municipal Corporation 8448-102-06-004
y) 14th Finance Commission under MPP
z) 14th Finance Commission under ZPP

4 Cash Remittances 8782 SA 113

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

28
HOA for regulation of unauthorized layouts at panchayats

8448- Deposits of local bodies

MH 109- Panchayat Funds
SH 01- VPF
007- Deposits of Panchayats for regulation of unauthorized layouts in panchayats

P.D .Account for operating Scholarships (Transfer of funds from CINB A/c)

8449 Other deposits

120 Misc. Deposits
99 Other Deposits

P.D. Account for operating of funds of C.P.S.

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

4. STAMPS:

Sl. No. Description Head of Account

RECEIPT OF STAMPS:

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

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

29
5. GENERAL PROVIDENT FUND
1 Regular 8009-01-101-01
2 Class-IV 8009-01-101-05
3 CSS 8009-01-101-03
4 A.I.S. 8009-01-104-01

6. LOANS AND ADVANCES

1. House Building Advance 7610-201-05

2. Motor Car Advance 7610-202-04
3. Motor Cycle Advance 7610-202-05
4. Other Conveyances 7610-203-04
5. Marriage Advance 7610-800-05
6. Festival Advance 7610-800-04
7. Computer Advance 7610-204-12

Head of Accounts for Utilization of User Charges [G.O.Ms.No.101 Fin.(BG.I) Dept dt.
20-04-2005]

a] 800-801 User Charges - Other Expenditure

b] 800-802 User Charges - Transport facility
c] 800-803 User Charges - Traveling Allowances
d] 800-804 User Charges - Utility Payments
e] 800-805 User Charges - Other Office Expenditure
f] 800-806 User Charges - Advertisements, Sales and Publicity Expenses
g] 800-807 User Charges - Maintenance
h] 800-808 User Charges - Other Payments
i] 800-809 User Charges - Other Grants-in-aid
j] 800-810 User Charges - Other Administrative Expenses
k] 800-811 User Charges - Materials and supplies
l] 800-812 User Charges - Petrol, Oil and Lubricants
m] 800-813 User Charges - Scholarships and Stipends
n] 800-814 User Charges - Purchases

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 Drawl of amounts on second time:

8550 - Civil advances

104 - Other Advances
03 - Other advances

Head of Account for Drawl of permanent advance for the first time:

30
 8672 - Permanent Cash Imprest
101 – Civil

Head of Account for remittances under Right to Information Act:

0070 -Other Administrative Services

60 - Other services
118– Other receipts
25 - Remittances under RTI Act’2005
01- 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

K. Deposits and advances

a) Deposits bearing Interest – (For all state Govt. employees under P. R teachers)

8342 – Other deposits

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

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

8342 – Other deposits

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

2071 – Pension & other retirement benefits

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

2071 – Pension & other retirement benefits

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

31
Head of Account for G.I.S.(G.O.Ms.No.110 F & P (Admn. II) Dept.dt.19-05-2014)
8011 – Insurance & Pension fund
107 – State Govt. employees G.I.S.
01 - GIS for State Govt. 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.
01
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

32
2. For Interest on Purchase of Motor conveyance
0049 Interest Receipt
04 Interest Receipt of State Government
800 Other Receipt
01 Loans to Government Servants
002 Purchase of motor conveyance
3. For Interest on Other conveyance
0049 Interest Receipt
04 Interest Receipt of State Government
800 Other Receipt
01 Loans to Government Servants
003 Other conveyance

4. HOA for interest on excess payment of pensions

0049 Interest receipts
800 Other receipts
22 Interest on excess payment of pensions

V.BOOSTER SCHEME HEAD OF ACCOUNT

2235 - Social Security and Welfare

60 - Other Social Service
104 - Booster Scheme linked with Insurance Scheme
04 - Booster Scheme
500
503

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.G.I.S 8011 - Insurance Pension Fund

107 - State Govt. Employees Fund
01 - GIS
001 - Insurance Fund
002 - Savings Funds

Head of Account for amounts received from the developers of privatized

ports towards concession fee/Govt Revenue Share etc

1051 Ports and Light Houses

80 General
MH 800 Other Receipts
SH 81 Other receipts

33
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

Head of Account for Sanction of Special Advance of one months salary

7610 - Loans to Govt. Servants etc.,

800 - other Advances
80 - others Advances
001- other Advances
Head of Account for Employees Health Scheme for Government contribution
(debitable Head )
2210 Medical and Public Health Services
01 Urban Health Service – Alopathy
001 - Direction and Administration
SH (10) – Govt. Contributions for Employees Health Scheme
320 - Contributions (to be opened)
Head of Account for the Employees and pensioners contribution for
Employees Health Scheme.
K - Deposits and Advances
(b) Deposits not bearing interest

8342 - others Deposits

118 - Employees Health Scheme
04 - A.P. State Govt. Employees Health Scheme
001 - Employees Contribution
002- Pensioners Contribution
003 – Govt, Contribution
Head of Account for Appointment of Telangana Share

8793 - Inter State Suspense

129 - Inter State Suspense
Head of Account for Medical Reimbursement claims in respect of all pensioners who
retied before 02-06-2014
2071 - Pensions and other retirement benefits
01 - Civil
800 - other Expenditure
05 - Medical reimbursement of all types of pensioners
040 - Peneionery charges
043 - Medical reimbursement

34
Head of Account for Sanction of monetary relief and legal and to the SC/ST victims of
Atrocities
2225-01-800 - other Expenditures
GH – 12 - Centrally Assisted State Plan Scheme
SH – 04 - Monetary relief and legal and to the victims of Atrocities on
SCs
310-312 - other Grant in Aid

Head of Account for Chief Minister’s Relief fund for capital

development:

8443 – 00 – 800 – 02 – 001 Capital Fund

Head of Account for payment of EEL at the time of retirement/death/termination from

service

2071-Pensions and other retirement benefits

01- Civil
115- Leave encashment benefits
(14)- Amount allocable between two successor states of AP & TS
001- EEL of Stat Government Employees
002-EEL for provinciliased PR Employees
003- EEL for provincilised Municipal Employees

Leave earned on or after apportion day i.e, on or after 02-06-2014

2071-01-115-(24)- Amount allocable to successor state of Andhra Pradesh

Individual retired prior to 02-06-2014

2071-01-115-(07)- Leave encashment between two successor states into 58.32:41.68

35
 ANNEXURE

1. PRE-BIFURCATION PENSIONS - HEADS OF ACCOUNTS (TO BE OPERATED BY REASURY

FOR THE PENSIONERS WHO RETIRE UPTO 01/06/2014)

HEADS TO BE
EXISTING HEAD OF
SL.NO. DESCRIPTION CODE OPERATED
ACCOUNT
W.E.F. 02/06/2014
1 Civil Service 01 2071-01-101-00-04-040-041
2 Civil Family 02 2071-01-105-00-04-040-041
3 AST Service 01 2071-01-109-00-04-040-041
4 AST Family 02 2071-01-109-00-04-040-041 SAME HEADS
5 Financial Assistance [ser] 01 2071-01-101-00-07-040-041 EXISTING AS ON
6 Financial Assistance[fam] 02 2071-01-101-00-07-040-041 01/06/2014 SHALL BE
7 State political [ser] 01 2235-60-107-00-04-040-041 OPERATED FOR THE
PENSIONERS WHO
8 State political [fam] 02 2235-60-107-00-04-040-041
RETIRE UPTO
9 Jaghir Pensions [fam] 02 2075-00-101-00-04-040-042 01/06/2014. BUT
10 Jaghir Pensions [ser] 01 2075-00-101-00-04-040-042 AGAINST EACH SUB
11 Yomaiah Pensions [fam] 02 2075-00-101-00-04-040-042 HEAD IN ADDITION
12 Yomaiah pensions [ser] 01 2075-00-101-00-04-040-042 TO THE EXISTING
13 Compassionate Pension[fam] 02 2071-01-103-00-04-040-041 NOMENCLATURE
THE FOLLOWING
14 Compassionate pension[ser] 01 2071-01-103-00-04-040-041
WORDS SHALL BE
15 ZP Pensions [ser] 01 2071-01-110-00-07-040-041 ADDED. "PENSION
16 ZP Pensions [fam] 02 2071-01-110-00-07-040-041 ALLOCABLE OF AP
17 Municipal Pensions[ser] 01 2071-01-110-00-09-040-041 AND TELANGANA IN
18 Municipal Pensions[fam] 02 2071-01-110-00-09-040-041 THE RATIO OF 58.32
19 Funaral expenses [ser] 01 2071-01-101-00-07-040-041 :: 41.68"
20 Funeral expenses [fam] 02 2071-01-101-00-07-040-041
21 Gratuity Payment 01 2071-01-104-00-04-040-042
22 Commutation Payment 01 2071-01-102-00-04-040-041

36
 2. POST BIFURCATION PENSION HOAS PROPOSED IN RESIDUARY AP STATE W.E.F.
02/06/2014 (TO BE OPERATED BY TREASURY FOR THE PENSIONERS WHO RETIRE W.E.F
02/06/2014)

SNO DESCRIPTION CODE HEAD OF ACCOUNT REMARKS

ALLOCABLE
BETWEEN THE TWO
1 Civil Service 01 2071-01-101-00-14-040-041 SUCESSOR STATES
2 Civil Family 02 2071-01-105-00-14-040-041 -DO-
3 AST Service 01 2071-01-109-00-14-040-041 -DO-
4 AST Family 02 2071-01-109-00-14-040-041 -DO-
5 State political [ser] 01 2235-60-107-00-14-040-041 -DO-
6 State political [fam] 02 2235-60-107-00-14-040-041 -DO-
7 ZP Pensions [ser] 01 2071-01-110-00-14-040-041 -DO-
8 ZP Pensions [fam] 02 2071-01-110-00-14-040-041 -DO-
9 Municipal Pensions[ser] 03 2071-01-110-00-14-040-041 -DO-
10 Municipal Pensions[fam] 04 2071-01-110-00-14-040-041 -DO-
11 Gratuity Payment 01 2071-01-104-00-14-040-042 -DO-
12 Commutation Payment 01 2071-01-102-00-14-040-041 -DO-
ALLOCABLE TO
SUCESSOR STATE
13 Civil Service 01 2071-01-101-00-24-040-041 OF AP
14 Civil Family 02 2071-01-105-00-24-040-041 -DO-
15 AST Service 01 2071-01-109-00-24-040-041 -DO-
16 AST Family 02 2071-01-109-00-24-040-041 -DO-
17 State political [ser] 01 2235-60-107-00-24-040-041 -DO-
18 State political [fam] 02 2235-60-107-00-24-040-041 -DO-
19 ZP Pensions [ser] 01 2071-01-110-00-24-040-041 -DO-
20 ZP Pensions [fam] 02 2071-01-110-00-24-040-041 -DO-
21 Municipal Pensions[ser] 03 2071-01-110-00-24-040-041 -DO-
22 Municipal Pensions[fam] 04 2071-01-110-00-24-040-041 -DO-
23 Gratuity Payment 01 2071-01-104-00-24-040-042 -DO-
24 Commutation Payment 01 2071-01-102-00-24-040-041 -DO-
25 Funaral expenses [ser] 01 2071-01-101-00-24-040-041 -DO-
26 Funeral expenses [fam] 02 2071-01-101-00-24-040-041 -DO-

37
 3. POST BIFURCATION PENSION HOAS PROPOSED IN TELANGANA STATE
W.E.F. 02/06/2014 (TO BE OPERATED BY TREASURY FOR THE
PENSIONERS WHO RETIRED W.E.F. 02/06/2014

SNO DESCRIPTION CODE HEAD OF ACCOUNT REMARKS

ALLOCABLE BETWEEN
THE TWO SUCESSOR
1 Civil Service 01 2071-01-101-00-14-040-041 STATES
2 Civil Family 02 2071-01-105-00-14-040-041 -DO-
3 AST Service 01 2071-01-109-00-14-040-041 -DO-
4 AST Family 02 2071-01-109-00-14-040-041 -DO-
5 State political [ser] 01 2235-60-107-00-14-040-041 -DO-
6 State political [fam] 02 2235-60-107-00-14-040-041 -DO-
7 ZP Pensions [ser] 01 2071-01-110-00-14-040-041 -DO-
8 ZP Pensions [fam] 02 2071-01-110-00-14-040-041 -DO-
9 Municipal Pensions[ser] 03 2071-01-110-00-14-040-041 -DO-
10 Municipal Pensions[fam] 04 2071-01-110-00-14-040-041 -DO-
11 Gratuity Payment 01 2071-01-104-00-14-040-042 -DO-
12 Commutation Payment 01 2071-01-102-00-14-040-041 -DO-
ALLOCABLE TO
SUCESSOR STATE OF
13 Civil Service 01 2071-01-101-00-34-040-041 TELANGANA
14 Civil Family 02 2071-01-105-00-34-040-041 -DO-
15 AST Service 01 2071-01-109-00-34-040-041 -DO-
16 AST Family 02 2071-01-109-00-34-040-041 -DO-
17 State political [ser] 01 2235-60-107-00-34-040-041 -DO-
18 State political [fam] 02 2235-60-107-00-34-040-041 -DO-
19 ZP Pensions [ser] 01 2071-01-110-00-34-040-041 -DO-
20 ZP Pensions [fam] 02 2071-01-110-00-34-040-041 -DO-
21 Municipal Pensions[ser] 03 2071-01-110-00-34-040-041 -DO-
22 Municipal Pensions[fam] 04 2071-01-110-00-34-040-041 -DO-
23 Gratuity Payment 01 2071-01-104-00-34-040-042 -DO-
24 Commutation Payment 01 2071-01-102-00-34-040-041 -DO-
25 Funaral expenses [ser] 01 2071-01-101-00-34-040-041 -DO-
26 Funeral expenses [fam] 02 2071-01-101-00-34-040-041 -DO-

Note : The Sub Heads [96] - Pension Reimbursement by sucessor state of AP and [97] - Pension
Reimbursement by sucessor state of Telangana shall be operated by AG only.

38
 COMMON REQUIREMENTS ON ALL TYPES OF BILLS
1. The bill should be signed by the DDO with full signature
[Authority: SR 1 OF TR 16 of A P Treasury Code Vol-I]

2. The correct classification up to 7 tier head of account i.e. Major head, sub Major
Head, Minor head, sub minor head, group head, detailed head, sub detailed head are
to be noted on the bill[Authority: SR 2(a) of TR16 A.P. Treasury Code Vol-I]

3. Information about the nature /period of claim should be noted in the bill.
[Authority SR 2(a) of TR 1 A.P. Treasury Code Vol - I]

4. The bill is to be preferred in printed/computerized and in the revised APTC forms with
relevant Certificates and the certificates should be recorded at the appropriate place,
but not in a separate sheet.[Authority: SR 2(b) of TR 16 A.P. Treasury Code Vol-I]

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

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

6. The bill should contain the office seal of the department affixed on the left side top
corner [Authority: SR 2(c) of TR 16 A.P. Treasury Code Vol-I]

7. The bill should contain protective endorsement in red ink, be written vertically beside
the classification on the bill [Authority: SR 2(c) of TR 16 of A.P. TC Vol.I]

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

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

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

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

10. The bill should contain discharge endorsement and pass order in figures and words
duly rounding off the amount to the nearest rupee.[Art 45 of A P FC Volume-I]

11. The alterations/corrections and erasures should be attested with full signature of the
DDO [Authority: SR 2(d) of TR 16 A.P. Treasury Code Vol-I]

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

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

13. The specimen signature of DDO duly attested should be obtained in triplicate and
preserves one copy with the Bill passing Accountant, another copy with the Sub-
Treasury Officer and third copy with the ATO/DD for verification of the specimen
Signature of the DDO. To that effect a rubber stamp should be affixed on the bill
under authentication by the Accountant and STO. [Authority: SR 2(h) of TR 16
A.P. TC Vol-I]

14. The claim should be covered under proper sanction by the competent authority,
wherever required.[Authority: Art.3 (a) and 38 of A P FC Vol-I &r/w SR 2(a) of TR
16 A.P. TC Vol-I]

39
15. Ink signed copy of the orders for sanction of expenditure issued by the competent
authority is to be enclosed in original to the bill [Authority: Art .45 of A P Financial
Code Vol-I and Govt. Memo.No.20721-A/434/TFR-i.dt.25-08-2004 of fin (TFR I)
Dept communicated by the DTA, AP, Hyderabad Memo.No.M1/16084/04.dt.31-
08-2004.]

16. The sanction order is for a specified budget financial year, then the claim should be
preferred within that financial year otherwise it will be lapsed by 31st March of that
financial year. The budget memoranda should be noted on the bill in the space
provided for it.[Authority: Art.50 of A P Financial Code Volume-I]

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

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

18. All bills should be presented through TBR in A.P.T.C. Form 70. No bill should be
received at treasury without entry in TBR. [T.R. 16 Ins. 33 A.P TC Vol-I ]

19. If an objection raised by the Treasury, the cancelled bill should be enclosed to the
present bill along with reply against the objection raised by the Treasury.
[Authority: DTA’s L.Dis.No.1727774/TM-IIC/64 Dated: 28-10-74.]

20. 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 ]

21. Separate bill should be prepared for the expenditure dubitable to each Major head
[Authority: S.R.2(e) T.R.16 A.P. Treasury Code Vol-I ]

22. Cello tape should be affixed by the DDO both on words and figures indicating amount
of bill to avoid interpolation of amounts. The Treasury Officer should also affix the
cello-phone tape on the pass order both on words and figures.

23. . Employee I.D. number shall be appended on all kinds of employee related
claims.

40
 PAY AND ALLOWANCES

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

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

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

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

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

beyond the period of sanction is to be enclosed.
(This is applicable for a period of three months after expiry of last sanction)
a) When the staff is for a specified period this will not arise
b) When the schemes is continuous one and the original sanction is given at
least for a period of one year, the certificate is acceptable
[Authority: G.O.Ms.No.163 Fin.(Accts.) Dept. Dt. 25-6-73 and G.O. Ms.
No.268 Finance (Accts.)Dept.dt.05-11-1973]

5. Separate claim has to be preferred in respect of AIS officers duly noting

the same on the right side top of the bill with red ink as “AIS BILL”. If any
change in the gross of the bill it should be supported by pay slips in original
issued by the PAO Hyderabad when the claim is either preferred for the first
time or an increase in pay is noticed and other recovery schedules.

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

7. Correct schedules in respect of all deductions like GPF, Class IV GPF, CSS,
APGLI, PT, GIS, CPS, all loans and advances, Interest on loans, EHF except
FA, Spl. FA & EA, IT etc., are to be enclosed in Prescribed proforma in
triplicate duly signed by the DDO . Employee I.D. Number should be noted in
all employee related claims and all schedules invariably. [Authority: SR 2(1)
of TR 16] and [Rule 10 of GPF Rules and Govt Act No 87789/B/dt 21-5-68]
A.P. Treasury Code Volume – I.]

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

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

9. The Accountant concerned is totally responsible for Arithmetical accuracy of

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

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

41
11. 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]

12. 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]

13 Place of payment is to be noted on the Top of the bill in the Red Ink, TBR No.
and Date should be noted at appropriate Column and also indicate Plan and
Non Plan on the bill. [Authority: S.R.7 T.R. 16 A.P. Treasury Code Vol-I]

14. 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 ]

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

16. The claim in respect of each item Under Pay, DA, HRA, CCA etc., in the bill
shall be rounded off to the nearest rupee. [ Authority: S.R.2 (g) T.R.16 T C
Volume – I and Art.321 and 322 of A.P. FC Volume-I ]

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

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

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

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

21. In the Pay bill for the month of December, recovery of Flag Day fund @
Rs.20/- from NGOs and @ Rs. 50/- from Gazetted Officers may be affected.
This should be shown in the salary bill form in Non Govt. deductions column.
(Authority: G.O.Ms.No.299 Home (Gen. C) Dept.dt.18-12-2007)

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

and G.O.Ms.No.67 F&P, Dt. 16-2-76 in respect of the Temporary Estt.
Continued beyond the sanction period should be enclosed to the pay bill.

42
23. The entries in respect of all kinds of employee related bills should be noted in
the flyleaf Register and cadre strength particulars with regard to Duty pay,
leave salary, subsistence allowance and vacancy particulars should be noted
in the S.L.O. Register along with token number and date.

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

25. In case of 1st salary bill of a newly recruited employee, a certificate to be

appended to the effect that the Physical fitness certificate has been obtained
and filed in the DDOs office.

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

27. 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.]
28. 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]

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

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

31. No interest on arrears of subscription due, shall be levied, if the non-recovery is

due to delayed payment of salary

32. If an employee is on EOL during which no salary is payable, his subscription

for the month for which no payment of salary is made to him, shall be
recovered with interest admissible under the scheme is not more than 3
installments from his salary for the months following the month in which he
resumes duty after leave. If an employee dies while on EOL, the subscription
due from his shall be recovered with interest from his family under the scheme.

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

43
DRAWL OF PAY AND ALLOWANCES DURING THE MIDDLE OF MONTH

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

another where there is change in the controlling authority

[2] When a Government servant is promoted from NGO to Gazetted post or

reverted from GO and NGO involving a transfer

[3] When a Government servant finally quits the service

[4] When one is transferred to Foreign Service/ deputation

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

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

[7] When deputed to famine duty

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

REGULATION OF PAY AND ALLOWANCES OF A GOVT. SERVANT WHO’S

WHERE ABOUTS ARE NOT KNOWN

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

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 affect 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

44
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] In the case of missing employee, Family pension is payable from the date of
lodging of FIR. Family Pension will however be sanctioned after one year the
date of lodging the FIR after obtaining the Indemnity bond only.

10] 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

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

12] The application for compassionate appointment shall be entertained within

one year from the date of completion of seven years from the date of filing of
FIR with police. And the appointment has to be made after approval of the
Government in administrative secretary only.

13] 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.

14] Who is suspected to have committed fraud, are suspected to join any
terrorist, extremist organization or suspected to have gone abroad, the
application for compassionate appointment shall not be
considered.[Authority: Cir.Memo.No.60681/Ser.A/2003-1 of GAD(Ser. C)
Dept dt. 12-08-2003]

15] 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.

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

45
 PAYMENT OF OBSEQUIES CHARGES TO EMPLOYEES

1] Payment of obsequies charges in respect of deceased Government

employees is Rs. 15,000/-

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] Obsequies charges of Rs. 10,000/- shall be allowed to Village Revenue

Assistants (Village Servants) who died while in service [G.O. Ms. No.550
Revenue (VA.I) Dept. dt.06-05-2011]

4] The Detailed and Sub-detailed head for Obsequies Charges is 310/312 and
bill should be preferred in A.P.T.C. Form 102

5] If the service pensioner is expired, Rs. 15,000/- (or) one month pension
which ever more shall be paid under RPS 15000/- towards obsequies
charges.
6] If the spouse of the service pensioner expired Rs 15000/- (or) one month
pension which ever more shall be paid under RPS 2015. The family
pensioner shall also eligible for obsequies charges.

7] The GIA employees are also eligible for 15,000/- obsequies charges

PAYMENT DUE TO DECEASED EMPLOYEE

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

1] Pay, Leave Salary and other emoluments of a Government Employee died

can be drawn for the day of death irrespective of the hour 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 up to Rs. 7,500/- if the surety is financially

sound and 2 Sureties are required beyond Rs. 7500/-

46
 PAY FIXATIONS UNDER REVISED PAY SCALES
FROM 1-11-58 TO 1-7-2013
REVISED PAY SCALES- 1958.
(G.O. Ms. No.1044.Fin (PC) Dept. Dt.24/6/59)

Date of Effect: 1-11-1958

Date of Option:1-11-1958

Principles of fixation of pay:- The pay of an officer shall be fixed from 1-11-58 in
the R.P Scales at the stage next above the existing scale of pay whether it is a
stage or not in the revised scale. Provided that if his present pay less than the
minimum of the revised scale his pay shall be fixed at the minimum of the new
scales.

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

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

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

REVISED PAY SCALES- 1961

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

Date of effect:1-11-1961

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

Principles of fixation of pay : resent scale i.e. Basic pay, DA admissible on 1-11-
1961 or on the date of entry into the revised scale shall first be arrived at by
deducting the amount as specified in Column No. 2 below. The pay of government
servant shall be fixed in the revised scale at the stage next above whether it is a
stage or not in the revised scale of pay.

Weightage:- No weightage.

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

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

47
 REVISED PAY SCALES- 1969

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

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

Date of effect : 19-3-1969

Monetary Benefit : 1-4-1970

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

Principles of pay fixation :- The pay of Government servant shall be fixed in the
revised scale of the stage next above his pay in the existing scale whether it is a
stage or not in the new scale.

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

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

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

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

REVISED PAY SCALES- 1974

(G.O. Ms. No. 180 Fin. & Plg. Dept. dt.15-7-75)

Date of effect: 1-1-1974

Monetary benefit :1-5-1975

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

scale of pay

Existing Emoluments

1. pay as on 1-1-74 or as other date of entry into the Revised Pay Scales
2. DA as on 31-12-73
3. Add 5% of basic pay minimum 10/- maximum 25/-

Fixation of pay:- After the existing emoluments are increased above the pay shall
be fixed in the R.P scale of 1974 at the stage next above the amount of the
existing emoluments as so increased irrespective whether it is a stage or not in the
R.P. Scales 1974.

Fraction of 50 paise and above to be rounded of to next rupee and fractions of less
than 50 paise to be ignored.

Weightage:- No weightage
.
Pay of graduates of persons with higher qualification:- No Higher start as per
government memo.no.550/PRCIII/25 Dt. 12/11/75.

48
 REVISED PAY SCALES- 1978 (DA Merged)
1.G.O.P No235 , finance and planning, date 17/9//79.
2. G.O.Ms.No.41, finance and planning, date 4/2/80.

Date of Effect : 1-4-78

Monetary Benefit:1-3-79

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

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

Exercising Option:- Within a period of 6 months from the date of publication in

the A.P. Gazette up to 31-5-80 extended up to 31-7-80 and further extended up to
31-12-80, vide G OMs No.208 dated 23-6-80, & G.O. Ms No.297 dated 9-10-80.

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

exercising option:-Within a period of one month from the date of joining duty after
the expiry of leave or from the date of his joining in government service on the
termination of his deputation of reinstatement, as the case may be.

Existing Emoluments
1. Basic pay as on 1/4/78 or as other date of entry in to revised pay scale
1978.
2. DA admissible on basic pay as on 1/4/78

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

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

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

1. one increment for service of 3 years and above up to 5 years.
2. 2 increments for service of 5 years and above up to 7years.
3. 3 increments for service of 7 years and above.

Grade XVIII 900-1500 and above:

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

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

Next date of Increment:- The date of next increment in the R.P. Scale 1978 will
be the date on which they would have drawn their increments had they continue in
the existing scale of pay.
Stagnation increments:
Grades Biannual Annual
1-4-78 to31-3-81 from 1/4/81
I to XI - 5 5
XII to XIV - 3 3
XV - 2 3
XVI to XVIII - 2 2
XIX to XXI - 2 4
XXII to XXV - - 2 Biannual

49
 REVISED PAY SCALES- 1986
(G.O. Ms No.288 Finance & Planning, date 17-11-86)

Date of Effect: 1-7-86 Monetary Benefit: 1-7-86

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

Time for Exercising of option: - With in a period of 6 months from the date of
publication of these rules in the AP gazette. Government employees who are on
leave or on deputation or under suspension may exercise option with in a period of
one month from the date of resumption of duty after expiry of the leave or from the
date of his rejoining in service on the termination of his deputation or reinstatement
as the case may be.

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

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

Existing Emoluments:

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

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

Weightage:- No Weightages

Stagnation increments :-3 stagnation increments to all grades.

Next date of increment:- After fixation of pay in the R.P. Scale 1986 the next
increment should be given on the day on which he would have drawn his
increment in the existing scale.

50
 REVISED PAY SCALES- 1993

G.O.P.No.162 Finance and Planning (FWPC) dt 20/5/93

G.O.P.No18 Finance and planning 19/1/94
Date of Effect : 1-7-92 Monetary benefit : 1-4-93

Option :- Either from 1-7-92 or from the date on which he earns his next
increment, any subsequent increment in the existing scale of pay, but before 30-6-
94. The option once exercised is final (G.O.P.No.317 Finance & Planning 19-9-
94)

Exercising option :- Within a 6 months from the date of publication of these rules
in AP gazette. Government employees who are on leave or deputation or under
suspension may exercise option with in a period of one month from the date of
resumption of duty.

Principles for pay fixation:- The pay of an employee shall be fixed on 1-7-92 or
on the date of entry into R.P.S, at the stage next above the existing scale of pay
whether it is a stage or not in the new scale.

Master Scale :- The pay revision commissioner has evolved as master scale of
Rs. 1375-25-1475-30-1625-40-1825-50-2075-60-2375-75-2750-90-3200-110-
3750-130-4400-160-5200-190-6150-230-7300-280-10380-, of which all the revised
scales are segments.

Existing Emoluments:

1. Basic pay as on 1/7/92 or as on the date of increment including stagnation

increments.
2. DA admissible as on 1/7/92.
3. DA on P P s.
4. DA on FP increment.
5. DA on typist special pay, drivers special Pay.
6. Add 10% on basic pay minimum 100/-

Weightage :- No weightage

Stagnation increments:- 3 stagnation increments to all cadres

.
Date of next increment:- Normal date of increment.

51
 REVISED PAY SCALES- 1999
(G.O.(P)No.114 Finance and Planning date 11-8-99)

Date of Effect : 1-7-1998

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

Option : Either from 1-7-1998 or from the date on which he earns next increment
in the existing scale of pay, but not beyond 30-6-99. The option once exercised
shall be final.

Time for Exercising option:- The option shall be exercised with in a period of 6
months from the date of publication of the notification in AP gazette.

Employees under suspension/ on leave/deputation:- Within one month from the

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

Master Scale:- The Pay Revision commission evolved a master scale of Rs.2550-
50-2750-60-3050-80-3450-100-3950-120-4550-150-5300-170-6150-200-7150-
250-8400-300-9900-350-11650-450-13900-525-19675 of which all the revised
scale are segments.

Fresh recruits to the last grade service:- Will be fixed by allowing 2 increments
in the time scale of 2550-4550 by allowing them minimum basic pay of Rs. 2650/-.

Existing Emoluments:
1. Basic pay including stagnation increments as on the date of option.
2. PP under Rule 9(23)(a)
3. PP under Rule 5 (b)
4. DA admissible as on 1-7-98
5. Add 25% on basic pay as fitment
Principle of fixation of pay in R.P.S 1999:-Pay shall be fixed in the R.P. Scale
1999 at the stage next above the amount of the existing emolument as so
increased whether it is a stage or not in the R.P .Scale of 1999.
Stagnation increments:- Three stagnation increments to all cadres
Weightage: - No weightage

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

is less than the minimum of the R.P. Scale of 1999, the pay shall be fixing at the
minimum of the scale.

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

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

Next date of increment:- Next increment shall accrue on the date on which
he would have drawn his increment had he continued in the existing of pay.

52
 REVISED PAY SCALES 2005
(G.O.(P)NO.213,Fin.(PC I) Dept.Dt.27-08-2005.]
& G,O.(P).NO.180 Fin (PC I)Dept.dt.29-6-2006

Date of Effect : 01-07-2003 Monetary Benefit: 01-04-2005

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

Cash Payment: 01-08-2005.RPS 2005

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

Option: Either from 01-07-2003 or from the date on which he earns next
increment in the existing scale of pay before 30-06-2004.

The option once exercised is final.

The option shall be exercised within a period of six months from the date of
publication of the notification in AP Gazette.

Employees who are under suspension/ long leave / deputation shall exercise their
option within one month from the date of joining duty.

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

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

Fixation :

1) Basic Pay as on 01-07-2003 or Next date of increment

2) DA as on 01-07-2003(30.266%) on the basic pay

3) Fitment 16% on basic pay.

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

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

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

The next increment shall accrue on the normal date of the employee

In case of Govt. employee who has reached maximum of the pre-revised scales
and has exhausted all the stagnation increments beyond the maximum of the scale
and stagnated for less than one year as on 1st July 2003, the next increment shall
be allowed on completion of one year from the date he has reached that stage.

53
In case of employee who has reached maximum of the pre-revised scale and has
exhausted all stagnation increments beyond the maximum of the scale and
stagnated for more than one year as on 01-07-03, the next increment shall be
allowed on 01-07-03.

If the amount so fixed under RPS 2005 is less than the Minimum of the Time
Scale, His pay should be fixed at the Minimum of the Time Scale.

If the amount so fixed under RPS 2005 is more than the maximum of the time
scale attached to the post, the pay should be fixed at maximum of time scale and
the difference shall be shown as PP and it should be absorbed in future increases.

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

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

If an employee who is re-instated after discharge from service shall enter the RPS,
2005 only on the date of reinstatement.

Where the pay of a Govt. employee is a higher officiating is less than or equal to
the pay fixed in the lower post, his pay in the higher post shall be fixed at the stage
next above his substantive pay in the lower post under 6(g)(i)

54
 REVISED PAY SCALES 2010
[G.O.Ms.No.52,Fin.(PC I) Dept.Dt.25-02-2010. & Memo.No.33327-A/549/A1/PC-
I/2009.dt.13-03-2010]

Date of Effect 01-07-2008

Monetary Benefit from 01-02-2010

Credited to GPF Account 01-02-2010 to 28-2-2010

Cash Payment from 01-03-2010.

Option: Either from 01-07-2008 or from the date on which he earns next
increment in the existing scale of pay before 30-06-2009.

The option once exercised is final.

The option shall be exercised within a period of six months from the date of
publication of the notification in AP Gazette.

Employees who are under suspension/ long leave / deputation shall exercise their
option within one month from the date of joining duty.

MASTER SCALE: 6700-200-7300-220-7960-240-8680-260-9460-280-10300-300-

11200-330-12190-360-13270-390-14440-420-15700-450-17050-490-18520-530-
20110-570-21820-610-23650-650-25600-700-27700-750-29950-800-32350-850-
34900-900-37600-970-40510-1040-43630-1110-46960-1200-51760-1300-55600.

Fixation :

1) Basic Pay as on 01-07-2008 or Next date of increment before 30-06-2009

2) DA as on 01-07-2008(42.39%) on the basic pay

3) Fitment 39% on basic pay.

If an employee not exercised his option within the stipulated time his pay should be
fixed w.e.f.01-07-08 only.

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

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

The next increment shall accrue on the normal date of the employee

In case of Govt. employee who has reached maximum of the pre-revised scales
and has exhausted all the stagnation increments beyond the maximum of the scale

55
and stagnated for less than one year as on 1st July 2008, the next increment shall
be allowed on completion of one year from the date he has reached that stage.

In case of employee who has reached maximum of the pre-revised scale and has
exhausted all stagnation increments beyond the maximum of the scale and
stagnated for more than one year as on 01-07-08, the next increment shall be
allowed on 01-07-08.

If the amount so fixed under RPS 2010 is less than the Minimum of the Time
Scale, His pay should be fixed at the Minimum of the Time Scale.

If the amount so fixed under RPS 2010 is more than the maximum of the time
scale attached to the post, the pay should be fixed at maximum of time scale and
the difference shall be shown as PP and it should be absorbed in future increases.

A Govt employee, who is on leave or under suspension as on 01-07-2008, shall

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

If an employee who is re-instated after discharge from service shall enter the RPS,
2010 only on the date of reinstatement.
Where the pay of a Govt. employee in a higher officiating is less than or equal to
the pay fixed in the lower post, his pay in the higher post shall be fixed at the stage
next above his substantive pay in the lower post under 6(g)(i) i.e., between higher
post and lower post only. It is not applicable between Ordinary Grade and Special
Grade/Special Grade and SPP-I/SPP-I and SPP-II. [Govt.Memo.No.29300
D/175/PC.I/A2/2010 dt. 03-12-2010 of Fin.(PC.I)Dept

In respect of the employees who were drawing less pay than their juniors as on
01-07-2008, the pay should be stepped-up and brought on par with juniors subject
to fulfillment of conditions laid down in G.O.Ms.NO.297 d.t25-10-1983 and
subsequently reiterated in G.O.(P) No.75 dt.22-02-1994 and G.O.(P) NO.223
dt.10-09-1996 and then only their pay should be fixed in the RPS 2010.

In the event of stagnation under RPS 2010, three stagnation increments shall be
allowed beyond the Time Scale.

In case of employee whose pay in RPS 2010 is fixed on 01-07-2008 at the same
stage as that fixed for another Govt. employee junior to him in the same cadre, and
drawing pay at a lower stage than his pay in the existing scale of pay, prior to that
date, next increment shall be deemed to have accrued on the same date as
admissible to his junior, if the date of increment of the junior is earlier.
[Preponement of Increment under RPS 2010]

56
 REVISED PAY SCALES 2015
[G.O.Ms.No.46,Fin.(HRM.V.PC) Dept.Dt.30-04-2015 ]

Date of Effect 01-07-2013

Monetary Benefit from 02-06-2014

Kept abeyance 02-06-2014 TO 31-03-2015

Cash Payment from 01-04-2015

MASTER SCALE: 13000-390-14170-430-15460-470-16870-510-18400-550-

20050-590-21820-640-23740-700-25840-760-28120-820-30580-880-33220-950-
36070-1030-39160-1110-42490-1190-46060-1270-49870-1360-53950-1460-
58330-1560-63010-1660-67990-1760-73270-1880-78910-2020-84970-2160-
91450-2330-100770-2520-110850.

Fixation :

1) Basic Pay as on 01-07-2013

2) DA as on 01-07-2013(63.344%) on the basic pay

3) Fitment 43% on basic pay.

The next increment shall accrue on the normal date of the employee

In case of Govt. employee who has reached maximum of the pre-revised scales
and has exhausted all the stagnation increments beyond the maximum of the scale
and stagnated for less than one year as on 1st July 2013, the next increment shall
be allowed on completion of one year from the date he has reached that stage.

In case of employee who has reached maximum of the pre-revised scale and has
exhausted all stagnation increments beyond the maximum of the scale and
stagnated for more than one year as on 01-07-2013, the next increment shall be
allowed on 01-07-2013.

If the amount so fixed under RPS 2015 is less than the Minimum of the Time
Scale, His pay should be fixed at the Minimum of the Time Scale.

If the amount so fixed under RPS 2015 is more than the maximum of the time
scale attached to the post, the pay should be fixed at maximum of time scale and
the difference shall be shown as PP and it should be absorbed in future increases.

57
A Govt employee, who is on leave or under suspension as on 01-07-2013, shall
also be entitled to have his pay fixed in accordance with these principles, subject to
the condition that the monetary benefit shall accrue to him only from the date of
resumption of duty by him.

If an employee who is re-instated after discharge from service shall enter the RPS,
2015 only on the date of reinstatement.

In respect of the employees who were drawing less pay than their juniors as on
01-07-2013, the pay should be stepped-up and brought on par with juniors subject
to fulfillment of conditions laid down in G.O.Ms.NO.297 d.t25-10-1983 and
subsequently reiterated in G.O.(P) No.75 dt.22-02-1994 and G.O.(P) NO.223
dt.10-09-1996 and then only their pay should be fixed in the RPS 2015.

In the event of stagnation under RPS 2015, five stagnation increments shall be
allowed beyond the Time Scale.

In case of employee whose pay in RPS 2015 is fixed on 01-07-2013 at the same
stage as that fixed for another Govt. employee junior to him in the same cadre, and
drawing pay at a lower stage than his pay in the existing scale of pay, prior to that
date, next increment shall be deemed to have accrued on the same date as
admissible to his junior, if the date of increment of the junior is earlier.
[Preponement of Increment under RPS 2015]

PAY FIXATIONS & AUTOMATIC ADVANCEMENT SCHEME

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.

58
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. Next increment shall be sanctioned after completion of one year only.

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 do 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 up to 10845-25600 under RPS 2005 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.

59
16] An employee who has relinquished the right of promotion to the 1 st level
promotion post under Rule 45 of AP State and Subordinate Service Rules, he
shall not be appointed to SPP - I [Govt.Memo.No.07/375/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 to be 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 to be 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, in
the scale of pay, next above the scale applicable to SAPP Scale-I. This scale shall be
called as 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 I 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 and drawn particulars
f) Orders shall be issued by the appointing authority to the post in which the
Applicant applied for stepping up of pay
g) In respect of teachers, the D.D.Os are competent for stepping up of pay
h) For pre ponment case same procedure (a) to (g) shall be followed.

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

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

60
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 to be 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 under 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.II Dept.]

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 up to 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.

61
 AUTOMATIC ADVANCEMENT SCHEME UNDER RPS 2010
[ G.O.Ms.No.93 dt.03-04-2010& G.O.Ms.No. 96 dt 20-05-2011]

1. The existing system of awarding AAS Scales on completion of 8/16/24 years

shall be continued under RPS 2010.

2. The existing scheme of awarding AAS Scale on completion of 8/16/24 was

revised to 6/12/18/24 as per G.O.Ms.No. 96 Fin. (PC.II) Dept dt. 20-05-2011.

2. This benefit is applicable to all those who are drawing pay in Grade I to Grade
XXV i.e. up to and inclusive of Revised Pay Scales Rs.25600-50560.

3. The benefit of pay fixation under FR 22(B) shall continue to be allowed on

promotion even if the employee had derived the benefit under SG/SPP IA/SPPIB
only.

4. If the senior drawing less pay than that of junior, the pay of the senior should be
stepped up with effect from the date of promotion of junior, to a figure equal to the
pay as fixed for junior in the higher post to which he/she is promoted on or after
01-07-2008.

5. Where the service rules are relaxed to enable regular promotions, they should
be automatically extended to get the benefit under AAS.
6. If service rules are changed imposing additional qualifications for promotion after
the entry of the individual into service, thereby depriving him for the benefit of
promotion and consequently to the benefit of SPP I and SPP II, he/she shall be
given the benefit of the next scale contemplated under SPP I and SPP II.

7. On completion of 6 years of service in a particular post shall be appointed to the

Special Grade Post

8. On completion of 12 years service in a particulars post shall be appointed to

Special Promotion Post Scale 1-A (SPP1-A) which is the first level promotion post
to the post held by him. The employee shall qualify to hold the first level promotion
post.

9. In case the service rules do not provide for any promotion, the employee on
completion of 12 years of service in a particular post shall be appointed to the
SAPP 1-A which carries the next higher scale above the Special Grade Post Scale.

10. On completion of 18 years of service in a particular post, employee shall be

allowed one increment in the Special Promotion Post Scale 1-A or Special Adhoc
Promotion Post 1-A as the case may be, which shall be called Special Promotion
Post 1-B/SAPP 1-B

11. On completion of 24 years of service in a particular post, employee shall be

placed in the scale of the post applicable to the Second level post to the original
post held by him. This is subject to the condition that he is fully qualified to be
promoted to such promotion post as prescribed in service rules and also that such
promotion post as prescribed in service rules and not outside the regular line.

62
12.On completion of 24 years of service, the service rules do not provide for
promotion at second level, employee shall be placed in the scale of pay, next
above the scale applicable to the SPP 1-A, this is called as SAPP Scale-II

13.The pay fixation on appointment to Special Grade/SPP 1-A/SPP-II/SAPP-IA/

SAPP-II shall be under FR 22(a)(i) read with 31(2). One increment shall be allowed
in the existing scale on appointment to SPP 1-B/SAPP 1-B and his normal
increment date shall be continued. [Memo. No. 023400-A/163/PC.II/2011 dt.09-
09-211 of Finance (P.C.II) Dept.]

14. In case of promotions from the Special Grade/SPP 1A and SPP 1B, the pay
shall be fixed under FR 22-B

15. In case of promotions from SPP II, the pay shall be fixed under FR 22(a)(i)
read with 31(2)

16. The employees after availing the benefit of SPP II are not eligible for the AAS
on their further promotions.

17. The Government have clarified that the modified AAS w e f 01-02-2010 only [
Cir Memo No 020091/125/PC-II/2011 dated 17-08-2011 of Fin [PC-II] Dept.]

18. If an employee completed 8 years of service before 01-02-2010, is not eligible

for appointment to 6 years special grade scale in the modified scheme.

19. If an employee completed 8 years of service on or after 01-02-2010 is eligible

for appointment to 6 years special grade in modified AAS scheme.

20. If an employee completed 12 years of service before 01-02-2010 he is eligible

for appointment to SPPI-A/ SAPP I-A w.e.f 01-02-2010 only. The fixation of Pay is
admissible the pay drawn as on 01-02-2010 only.

21. For appointment to 18 yeas service i.e., SPP I-B/SAPP I-B the service
counting from the date of appointment in the same category only.

22. If an employee has availed 16 years scale before 01-02-2010 he is eligible for
18 yeas of Increment i.e.,SPP I-B/SAPP I-B scale in the same scale only.

23. If an employee completed 23 years of service as on 01-02-2010 he is eligible for

SPP I-B/SAPP I-B w e f 01-02-2010. and 24years may be given on completion of 24
years in that particular category.

24. If an employee completed 24 years of service before 01-02-2010 is not eligible

for the benefit of modified AAS.

25. If an employee who has not covered between the grades XXI to XXV in the
PRC-2005. He is eligible for AAS w e f 01-07-2008 and also for modified
AAS w.e.f 01-02-2010.

63
AUTOMATIC ADVANCEMENT SCHEMEN UNDER RPS 2015 : G.O.Ms.No.68
Fin(HRM.V.PC)Dept.dt.12-06-2015.

1) The existing periodicity of 6/12/18/24 is continued.

2) Special Grade – after completion of 6 years
3) SPP IA/SAPP IA – after completion of 12 years
4) SPP I B/SAPP I B – after completion of 18 years
5) SPP II/SAPP II – after completion of 24 years

The benefit of pay fixation under FR 22(B) be continued on promotion even if

the employee had derived the benefit under SGP/SPP IA/SPP I B and if this
results in the senior drawing less pay than the junior, the pay of the senior be
stepped-up to that of the junior subject to the conditions enumerated in
G.O.Ms.No.297 Fin(PRC I)Dept.dt.25-10-1983.

Where service rules are relaxed to enable regular promotion, they should be
automatically extended to the Automatic Advancement Scheme for purpose of
extending the benefit of SPP-IA/SPP-II

In certain categories like Attender, dafedar, jamedar and Record Assistants or

Roneo operators, the services rendered by them in these categories together
shall be reckoned for purpose of Automatic Advancement Scheme

The benefit of Automatic Advancement Scheme shall be continued up to and

inclusive of Grade-XXV in the revised scales i.e., Rs.49,870-1,00,770.

The employees after availing the benefit of SPP-II are not eligible for the
Automatic Advancement Scheme on their further promotion.

If the service rules are changed prescribing additional qualifications for

promotion after the entry of the individual into service, thereby depriving him of
the benefit of promotion and consequently to the benefits ofSPP-1 A&B/SPP-II,
he/she shall be given the benefit of the next scale contemplated under the
SAPP Scale IA & IB and SAPP-II

64
 INCREMENT ARREAR BILL

1. The incremental arrear bill shall be preferred in A.P.T.C. form 47

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

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

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

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

5. EOL on MC or for any other cause beyond the Government Servants control
or for Prosecuting higher scientific or technical studies within an
understanding to serve the Government on return of leave for a period of five
years shall also count for increment and this should be one time in entire
service. For sanction of increment for period of EOL, below six months HOD is
competent and beyond 6 months the Government is competent authority.
[Authority: FR 26 b (ii) & Cir Memo.No. 21102-B/371/A2/FR.I/98 dt.7-8-98
of F&P [FW.FR.I] Department.]

6. Increment will be drawn from the 1st of the month in which it is due.
[ G.O.Ms.No.133, F & P, Dt.13-05-74 and GOMsNo192, F & P Dt.1-8-74]

7. Periods that do not count for increments.

a) EOL on private affairs
b) Period treated as Dies-Non-under FR18
c) Over stayal of Joining Time not regularized.
d) Unauthorized Absence in continuation of authorized absence of leave not
Regularized.
e) Suspension treated as “NOT DUTY”
f) Period of interruption
g) Service rendered at less than the minimum of the time
scale under FR 35
h) Service as apprentice

8. If the increment fallen due during the period of leave (other than E.O.L.), which
was, regulated later, the Increment shall be sanctioned from the date of
accrual with the monetary benefit from the date of joining after expiry of leave.
In case of EOL, the increment shall also be postponed accordingly.

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.[ SR 13 & 15 OF TR 16 A.P.Treasury Code Volume-I]

10. No increment shall be sanctioned during suspension period.

11. The EOL granted on the request of the individual for regularization of the
dismissal/deemed suspension/suspension period, after exhausting all the
available leave may also be counted for the purpose of notional increment and
pension (G.O.Ms.No. 307 Fin (FR.II) Dept dt. 03-12-2012)

65
 SUBSISTANCE ALLOWANCE

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

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

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

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

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

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

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

subsistence allowance may be reduced a suitable amount up to 50%
[ Authority: [ FR 53 [I] [ii][a] [ ii ]

5. During suspension the subsistence allowance should be regulated and half of

the pay drawn prior to suspension. Time to Time enhanced DA may be given.
HRA and CCA should be on the pay prior to suspension (i.e, Half pay + Half
DA + Full HRA +CCA)
[Authority: Memo. No. 47710/A/245/A2/Admn.98 dt. 4-1-98. and Govt.
Memo. No7982 /212/A2/FR.II/2000 F&P [FW.FR.II] Dept.dt. 23-8-2000

6. No increment shall be sanctioned during suspension period.

7. No leave should be sanctioned during suspension period. [FR 55}

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

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

9. The suspended official shall submit a certificate to the competent authority that
he/she is not engaged in any other employment, business, profession every
month while getting subsistence allowance.FR 53(2)

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

11. Review on suspension:[ 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.

66
12. If an employee dies, while under suspension, the period between date of
suspension and the 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]]

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

14. The subscription and recovery of loan of G.P.F. shall not be made at the
request of the Suspended official during suspension.

15. The amount of subsistence allowance shall be restricted to50% in all

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

16. Suspension vacancy may be filled by transfer and the subsistence

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

17 An employee who detained in Police/Judicial cusody for more than 48 hours

is deemed to have been kept under suspension from the date of detention(Rule 8
of AP CS(CCA) Rules, 1991.

18 Employee should not be kept under suspension for simple reasons. If the
suspension is proved to be unjustified and unnecessary at a later date, the officer
who issued suspension orders will be held responsible and disciplinary action can
be taken against him( Govt. Memo.No.2213/Ser.C/GAD/ dt.30-11-1966 and Govt.
Memo.No.4993/Police/ Home Dept dt.08-12-1969)

19 Suspended employee should not be promoted. (G.O.Ms.No.257 GAD dt.10-

06-1999)

20 Resignation of the suspended employee should not be accepted( Rule 30 of

APSSS Rules,1996)

21 No interim Relief should be paid to the suspended employee (

Govt. Memo.No.44113/541/PC-1/98-1 of F & P dt.11-11-1998)

22 If a Govt. servant under suspension attains the age of superannuation, he

will be retired without prejudice to the disciplanary action pending against him
(G.O.Ms.No.64 F & P dt.01-03-1979 and Section 3 of AP Public
Employment(Regulation of age of superannuatin )Act 1984

67
23 The vacant post of suspended official shall not be filledin by way of
promotion/appointment by transfer or regular transfer except making additional
charge arrangements(G.O.Ms.No.189 Ser C GAD dt.20-4-99 and
Memo.No.20225/219/FR II/1999. Dt.23-07-1999)

24 The suspension period generally should not exceed two years and the
suspended employee can be reinstated into service pending finalisation of the
disciplinary proceedings. (G.O.Ms.No.86 GAD dt.08-03-1994 and G.O.Ms.No.526
GAD dt.19-08-2008)

Declaration to be given by the Suspended Employee for drawl of subsistence

allowance

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

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 Gazetted/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.[ Govt. Cir. Memo. No. 3917/127/FR.II/82 dt. 23-3-82]
[5] From second 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.

68
[8] For next 3 months of 1/10th of his pay or 1/4th of the minimum of the 2nd post which
ever
is less.
[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 and in respect of current duties one month is required
(Instruction 2 and ruling 8 & 9 of FR 49)
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.
19] Additional charge arrangements are to be made against one post equal or
higher post but not to the subordinate post.
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.
22] If the Govt employee discharge only current duties, additional pay not
exceeding of his pay or 1/4th of the minimum of the second post which ever
is less.

69
 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 Account
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] The Education reimbursement concession is restricted to two children only.
The rate of Reimbursement is Rs 1000/- for all classes under RPS 2010
subject to the condition that the scheme should be limited to two children of
the employee. [G.o.Ms.No.2 EDN [SE.Gen.I] Dept dt.05-01-2011]

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 Earned
Leave [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)]

70
(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 by 50%. 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.
10] Joining time is not admissible ---
A] When he is transferred while on earned leave exceeding 120 days.
B] While on EOL or half pay leave
C] After suspension adjudged as specific penalty
D] When the transfer does not involve change of building

71
 T.A. RULES
TRAVELLING ALLOWANCES CLAIMS

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

Article 309 of the Constitution of India and Fundaments Rule 44. The APTA
Rules, 1996 were modified in G.O.Ms.No.150, Finance (HR.VI-TFR-A&L-TA)
dt 11-12-2015.

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

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

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

4. The TA Claim should be made to the office within 3 months from the date of
completion of journey. [Authority: Art.54 of A P Financial Code Volume-I]

5. No TA is admissible for the journeys within a radius of 8 Kms. [Rule 39(1)]

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

7. The Pay Scale attached to the post shall be taken into account but not the
scale of Automatic Advancement Scheme. [Authority: G.O.Ms.No.43, F &
P(FW TA)Dept.DT.8-1-99 &G.O. Ms. No. 129 dt. 17-04-2010]

8. Actual Railway charges incurred by the employee shall be paid [Rule 27(4))

9. The employees who are drawing pay in the scale of 28940-78910 under RPS
2010 and above are entitled to travel by first class. And all other employees
shall be eligible to travel by Second class. As the railways have dispensed with
First class in several trains, that wherever First Class is available, the
employees who are travel by First Class may travel either in First class or in II
AC or In III AC or in AC Chair Car. If there is no I Class in the train, the
employee may travel either in II AC or in III AC or in AC Chair Car. [Authority:
Rule 27(1) and G.O.Ms.No.150 Fin(HR.VI-TFR-A&L-TA) Dept.dt.11-12-
2015]

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

72
11. Govt. also hereby permit to reimburse the TATKAL Charges in case where
there is no sufficient time for the employees to purchase the tickets in advance
subject to furnish a certificate, to the effect, by the controlling officer.[
G.O.Ms.No.150 Fin(HR.VI-TFR-A&L-TA) Dept.dt.11-12-2015]

12. When claiming mileage allowance the mopeds like Luna, TVS does not come
under the definition of motorcycle[Memo.No.26832-662/TA/65.Dt.9-9-85]

13. If the journey does not exceeds 32 kms. the mileage allowance shall be limited
to One DA. [Authority: Rule 24(3))

14 All employees are permitted to travel by all types of expresses.

G.O.Ms.No.150 Fin(HR.VI-TFR-A&L-TA) Dept.dt.11-12-2015]

15. TA bill form 52 [inner sheet] must contain name, basic pay, scale of pay,
designation, Head quarters office, grade, month and year at the top of left
corner and purpose of the Journey should be noted in the inner sheet.
[ Authority: G.O.Ms.No.5 F&P [FW-TFR] Dept. dt. 10-1-95]

16. Reimbursement of cancellation charges of railway tickets purchased in

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

17. Reimburse the service charges actually spent by the employees for “online”
Booking of tickets, on production of proof to that effect. [G.O.Ms.No.150
Fin(HR.VI-TFR-A&L-TA) Dept.dt.11-12-2015]

18. The eligibilities are applicable in the case of journeys performed either on
official tour, on transfer or LTC. [G.O.Ms.No.150 Fin(HR.VI-TFR-A&L-TA)
Dept.dt.11-12-2015]

19. As per para 5.3.5 of G.O.Ms.No.150 Fin(HR.VI-TFR-A&L-TA) Dept.dt.11-12-

2015 permit the employees to travel by any train mentioned therein but the
fare should be restricted to their eligibility as per the grades mentioned in AP
TA & LTC Rules, 1996 (DTA Memo.NO.H1/1281/2016. Dt.15-06-2016)

GRADES under RPS 2015

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 under RPS 2015

GRADE I - 49870-100770 and above

GRADE II – 28940-78910 and up to and inclusive 46060-98440

GRADE III - REST OF EMPLOYEES

73
[a] Officers of AIS in Junior Time Scale shall be under Grade-II
[b] Other Officers belonging to AIS shall come under Grade-I

DA. RATES UNDER RPS 2015

DAILY ALLOWANCE : RULE 36 TO 40 AND G.O.Ms.No.150 Fin(HR.VI-TFR-

A&L-TA) Dept.dt.11-12-2015]

GRADE WITHIN THE STATE OUTSIDE THE STATE

I 450/- per day 600/- per day

II 300/- per day 450/- per day
III 225/- per day 300/- 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. Even though lodging charges are claimed, Full DA shall be paid.

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

If Government employee is allowed free boarding and lodging while on

tour,1/4th DA is admisible

If either boarding (or) lodging alone is allowed, half DA is admissible.

7. Rates of Lodging Charges at all Municipal Corporations either within the

state or outside the state

Grade -I 750/- per day

Grade - II 450/- per day
Grade - III 300/- per day

Rates of Lodging Charges at Hyderabad/Secunderabad

Grade I Rs.1000/-
Grade II Rs. 700/-
Grade III Rs. 450/-

74
 Rates of Lodging Charges at Delhi/ Mumbai/ Chennai,/ Calcutta/ Bangalor

Grade I Rs.1300/-
Grade II Rs. 785/-
Grade III Rs. 525/-

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 from the date of last journey should not be
admitted.

TRAVEL BY BUSES OF A.P.S.R.T.C [G.O.Ms.No.150 Fin(HR.VI-TFR-A&L-TA)

Dept.dt.11-12-2015]

1] Grade I and Grade II employees are permitted to travel by AC buses

2] Grade III employees are permitted to travel by RTC buses except AC between
the places connected by train also and pay the bus charges actually paid
without restricting the claim to the train fare by the eligible class.

3] The journeys performed by private buses / hired taxis will not be entertained.

4] These eligibilities are applicable in case of journey performed either on official

tour or on transfer or LTC

75
TRAVEL BY AIR (under RPS 2015) G.O.Ms.No.174 Fin(HR.VI-TFR-A&L-TA)
Dept.dt.15-12-2015

1] All Officers drawing pay in the scale of pay of Rs. 66330-108330 and above
shall be eligible to perform journey by AIR on official duty.

2] All India Service Officers and all Heads of Departments irrespective of their
scale of pay shall be eligible to perform journey by AIR on official duty

3] Secretary to Government may permit their subordinate officers up to the level

of Deputy Secretary to Government to travel by AIR on official work to any
place outside the State keeping in view the exigencies of work.

4] Heads of Departments may permit officers not below the rank of Deputy
Director to travel by AIR outside the state if the exigencies of work warrant
such a relaxation.

5] All Indian Service Officers who are in PB4 with Grade Pay of Rs.12,000/- and
those in HAG + and the State Government Officers drawing pay in the scale of
pay of Rs. 87130-110850 are allowed to travel by Business/Club Classes while
other officers are allowed to travel by Economy Class in Aeroplanes.

6] The existing provision of eligibility to travel in A.C.-I Class by train by such of

the employees who are eligible to travel by air shall continue.

Mileage Allowance: Rule 18 –22 and G.O.Ms.No.150 Fin(HR.VI-TFR-A&L-TA)

Dept.dt.11-12-2015 (Under RPS 2015)

Category I – 37100-91450 and above - Rs.13/- per km (Petrol Car) and

Rs.9/- per km to the diesel car

Category II – 25140-73270 and above but below 37100-91450-- Rs.5/- 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

76
 TRANSFER TRAVELLING ALLOWANCE CLAIMS (RULE 55 -72)
G.O.Ms.No.150 Fin(HR.VI-TFR-A&L-TA) Dept.dt.11-12-2015 (Under RPS
2015)

The bill should be preferred in APTC Form 52

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

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

2. The date of relief at old station and date of joining at new station and the list of
family members are to be furnished in the bill.

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

[Authority: Art 239 of APFC Vol. I]

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

company receipt shall be enclosed duly cancelled.

5. 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

6. CLAIM FOR SELF:

2 [two] fares are eligible. One fare of the class by which he actually traveled
and extra fare of entitled class.

7. CLAIM FOR FAMILY:

a. FAMILY means spouse, children, stepchildren, adopted child, married

daughter under his protection, widowed daughter, parents.

b. Govt employee cannot claim TTA for more than one spouse
[Note 6 or Rule 2(iii) of Rule 57]
c. For 3 family members - One mileage is admissible.

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

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

77
8. CLAIM FOR PERSONAL EFFECTS: [RULE 58] under RPS 2015

GRADE I - 5000 Kgs @ Rs.0.005 per kg/ Km subject to maximum of 20/- per km

GRADE II - 4000 Kgs @ Rs.0.005 per kg/ Km subject to maximum of 18/- per km

GRADE III -3000 Kgs @ Rs.0.005 per kg/ Km subject to maximum of 12/- per km

9. Loading and unloading charges/packing and unpacking charges under

RPS 2015:[rule 59] G.O.Ms.No.150 Fin(HR.VI-TFR-A&L-TA) Dept. dt.
11-12-2015

GRADE WITHIN THE ZONE OUTSIDE THE ZONE OUTSIDE THE STATE

I 750/- at each end 1500/-at each end 7000/- at each end

II 450/- at each end 900/- at each end 5500/- at each end
III 300/- at each end 600/- at each end 4500/- at each end

Note: Allowed loading and unloading charges Rs.9000 for those in the
Time Scale 56870-105810 and above under RPS 2015

9.CLAIM FOR PERSONAL SERVANTS: RULE 62

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

10.RATES OF MILEAGE:

GRADE I - 7.00/- per km.

GRADE II - 6.00/- per km.
GRADE III - 5.00/- per km.

11. DISTURBANCE ALLOWANCE OR LUMPSUM TRANSFER RANT:[RULE

63] G.O.Ms.No.150 Fin (HR.VI-TFR-A&L-TA) Dept.dt.11-12-2015 (Under
RPS 2015)
In case of transfer of an employee from any place within the state to Delhi or
any other place outside the state and also in the case of transfer from Delhi
and places outside the state to any place within the state, the Govt employees
are eligible for Disturbance allowance or Lumpsum Travel Grant

GRADE I - 15000/-
GRADE II - 11250/-
GRADE III - 7500/-

78
12. 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.

Note: If the transfer made with in the same station no TTA is

admissible.

13. TRAVELING ALLOWANCE ON RETIREMENT

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

orders.

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

c. The TA Bill on retirement has to be preferred where the last pay drawn.

d. 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

e The Home Town should be declared by the individual while in service to avail
this concession.

f 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 up to 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 read with
G.O.Ms.NO.80,Dt.20-03-75]

79
 FIXED TRAVELLING ALLOWANCE

[ RULE 12-17 & 49,50 G.O.Ms.No.150 Fin(HR.VI-TFR-A&L-TA) Dept.

dt.11-12-2015 (Under RPS 2015)

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)]

13. If the jurisdiction is more than a Revenue division regular TA & DA

And mileage allowance as per rules has to be allowed G.O.Ms.No.153
Fin(HR.VI-TFR-A&L-TA) Dept.dt.11-12-2015 (Under RPS 2015)

80
DETAILS MINIMUM NUMBER RATE TO BE ALLOWED IF
OF DAYS REQUIRED THE JURISDICTION IS
TO BE TOURED IN Within With in Revenue
A MONTH the 3 Division.
Mandal Mandals

OFFICERS ON 15 days 600 700 800

A PAY SCALE
UPTO Rs.17890- 20 days 775 900 1000
53950
(RPS 2015)

OFFICERS ON A 15 days 750 900 1000

PAY SCALE
OF RS.18400- 20 days 900 1000 1200
55410 and ABOVE
(RPS 2015)

LEAVE TRAVEL CONCESSION CLAIMS

(RULE 92,ANNEXURE VII) G.O.Ms.No.151 dt.04-05-2010)

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 Country but claim shall be limited to state border only.

5. The minimum service required to become eligible for LTC is 5 years

[Authority: Rule2(a) and G.O.Ms.No.20 Fin(PC) Dept.Dt.18-1-1972 and
G.O. Ms. No. 15 Fin(PC) Detp.Dt.17-1-1973]

6. The actual expenditure incurred is reimbursed [Authority: Rule 3]

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

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

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

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

81
9. The authority competent to sanction earned leave shall be the authority
competent to permit the availment of this concession.
[Authority: Govt.Memo.No.55427/TA/70-1 Dt.17-7-76 of F & P (FW
TA)Dept]

10. The prior permission for availing LTC and prior sanction of any kind of leave
are required [Rule4andGovt.Memo.No.1165/PO/72-1Dt.12-5-72of F &P
(PC)Dept]

11. The govt. servant had touched the destined place for which the Govt. Servant
is permitted.[Govt.Memo.No.30873/1005/TA/85-1Dt.16-12-
85ofF&P(FWTA)Dept]

12. Family members in LTC:

a) Spouse b) children c) Step children d) adopted children

e) Married daughter till placed under her husband’s protection
f) Widowed daughter g) Parents of Non-gazetted provided that they are not
pensioners

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

14. The parents of the Non-Gazetted officer who are pensioners are also not
eligible
[Authority: G.O.Ms.No.43 F & P(FW TA)Dept.Dt.08-01-99]

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

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

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

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

18. LTC cannot be availed during public holidays alone.

19. The journeys by private taxes/ buses are not eligible.[Authority: Rule 9(b)]

20. The claim is preferred by the Govt. servant with in 30 days from the date of
return journey or Otherwise 15% cut is imposed. Claim preferred after one
year shall not be admitted.[Rule 12andG.O.Ms.No.312 F & P(FW TA) Dept
.Dt.2-9-77]

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

22. 80% of the proposed expenditure may be sanctioned as advance as per Rule
12(h) of LTC Rules and it should be adjusted in lump in the regular claim. The
advance shall be drawn in APTC Form 40. [Authority: Rule 13(a)]

82
23. Original Tickets of Bus/Railway / Air should be enclosed to the bill [Authority:
Cir. Memo. No. 11818/ 48/ A2 / TA /2001.Dt.07-03-2002.]

24. The LTC claim should be countersigned by the controlling authority [ Rule
12(b)]

25. If the LTC is misused, the entire amount shall be recovered in lump sum along
with 18% penal interest and forfeit the right of availment in rest of the service
besides taking disciplinary action.

26. Disciplinary action should be taken for misusing of LTC, but there is no use to
keep the employee under suspension [Authority: Rule 16(a)]

27. The LTC availment entries shall be made in the Service Register indicating the
dates of journeys together with particulars of reimbursement sanctioned and
block-period. [Authority: Rule 13 & Rule 12(c) ]

28 The advance should be refunded in full if the outward journey is not

commenced within one month of the drawl of advance. [Authority: Rule
13(c)(i)]

29. As per Rule 6 of LTC Rules , Govt. employees are eligible for this concession
if journey is performed during any kind of leave including CL whether
combined with public holidays or not.

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

during vacation.

31. The Govt. employees drawing the scale of pay 13660-38570 in RPS 2010 are
eligible to travel by First Class or AC Chair car or AC II Tier of AC III Tier
sleeper and AC buses also while on LTC.

32. The employees are permitted to avail the LTC to go to any place outside the
state also but within the country, together with eligible family members, during
the second block of two years subject to condition that their claim shall be
restricted to the last point in that direction within the state.

33. If the employee is entitled to travel by air while on official tour, the employee
along with his/her family members, are permitted to travel by air and claim the
actual amount paid for the journey within the state in LTC also.

34. A member of the family whose income from all sources, including stipend,
pension, including DR thereon does not exceed the minimum family pension
plus DR thereon, shall be deemed as dependant on the employee, if such
member is included in the list of family members as per LTC rules

35. Govt. have issued orders to permit all Govt. employees of A.P. to travel
anywhere in India on LTC up to maximum distance of 3500 Kms to and fro,
and subject to restricting the claim to 18750/- during the second block period
of the LTC i.e. during any wherein AP, once in entire service.

83
 G.O.Ms.No.152 Fin(HR.VI-TFR-A&L-TA) Dept.dt.11-12-2015(Under RPS
2015)

36. Block period (four years) 2013 and 2014 Home Town
2015 and 2016 Any Where in Andhra Pradesh

Note: Any where In India once in service shall be availed during 2 nd

blockperiodi.e.,2015-2016 only.

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 N o. 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. The F W authorization
received in the treasury also attached to the bill while passing the same.

[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]

[11] Subscription is to be stopped four months prior to the retirement on

superannuation

84
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 8.8 % p.a. w.e.f. 1-4-2012 and onwards

[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 year 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 (EOL)

NOTE : The DDO should invariably note the Chargeable [ Service ] Major
Head of the respective department on the bill form 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.

85
 [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 defense where the subscriber is prosecuted by the
Govt. or the subscriber engages a legal practitioner [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 [ 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 [ Rule 14[1][c]

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

advance may sanction while previous advance is pending [ Rule 14[c]

86
 [d] The validity of the sanction order for drawl of temporary advance is 3 months
from the date of sanction [Note 3 under Art. 50 of A P F C 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.

87
[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 with drawl subject to the fulfillment of conditions of the same
purpose.

SANCTIONING AUTHORITY
[ G.O. Ms. No. 42 Finance [Pen. II] Dept. dt. 29-1-2003]

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

empowered to sanction both temporary advance and part final withdrawal.

[2] In case of Non-Gazetted Drawing Officer, the next superior Gazetted

Officer shall be authorized to all the employees including Non-Gazetted
Drawing Officer for sanction of both temporary advance and part final
withdrawal.

[3] If there are other Gazetted Officer in the same office including Drawing
Officer, the Head of the Office is empowered to DDO and other Gazetted
Officers, for sanction of both temporary advance and part final withdrawal.

[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 with drawl
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 [Rule 28, 29]

[3] The validity of GPF Final withdrawal authorization issued by the AG/ DTO is
valid for 6 months from the date of its sanction.

88
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/-

Note: 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.

OTHER IMPORTANT POINTS ON GPF

1] 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.

89
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.

90
 Advances from the G.P.F.

I. Temporary Advance (TA)

A temporary advance is granted to a subscriber from the amount standing to his credit in
the Fund by the departmental officers for specified purposes. The amount of advance
sanctioned shall not exceed 3 months pay or half the amount at the credit of the subscriber
in the Fund, whichever is less subject to the following conditions. Temporary advance is to
be applied in the form prescribed.

Purposes for drawal of Temporary Advance

To meet expenses in connection with the prolonged illness of the subscriber or any person
actually dependant on him;

To pay for the overseas passage for reasons of health or education, or to meet the cost of
higher education of the subscriber or any person actually dependant on him;

To pay obligatory expenses in connection with his betrothal and/or marriage, funerals or
other ceremonies of persons actually dependant on him.

To meet the cost of legal proceedings instituted by the subscriber for vindicating his
position in regard to any allegations made against him in respect of any act done or
purporting to be done by him in the discharge of his official duty.

To meet the cost of building or acquiring a suitable house for his residence.

To meet the cost of acquiring a farm land and / or business premises within 6 months of the
date of the subscriber’s retirement.

To meet the cost of purchasing a motor-car.

Recovery of Temporary Advance

1. The advances are recoverable from the subscriber in such number of equal monthly
installments as the sanctioning authority may direct, but such number shall not be
less than 12 , unless the subscriber so elects, and not more than 24. In special cases
where the amount of advance exceeds 3 months’ pay, the number of installments
can be more than 24, but in no case more than 36.
2. When there is an advance running and a second advance is sanctioned, the balance
of the previous advance not recovered shall be added to the advance so sanctioned
and the subsequent installments for recovery of advances shall be fixed with
reference to the consolidated amount.
3. The recovery shall commence with the issue of pay for the month following the
month in which the advance was drawn.
4. A subscriber may, at his option, repay more than one installment in a month
5. Recoveries towards refund of Temporary Advances shall not be affected during the
last four months of service of subscriber

91
Imp: Subscriber should ensure that the Temporary Advance amount drawn is debited to his
account in the GPF Slip in the year in which it was drawn. If not, the matter should be
brought to the notice of the PAG immediately.

II. Non-Refundable Advance / Part-Final Withdrawal (PFW)

Non-Refundable Advance is to be applied in the form prescribed

Conditions for Sanction of Non-Refundable Advances

Part-Final Withdrawals may be sanctioned by an authority competent to dismiss the

subscriber at any time after the completion of twenty years of service or within ten years
before the date of his retirement on superannuation, whichever is earlier

RULE REASONS ELIGIBILITY AMOUNT

15-B Expenditure towards higher On completion of 20 3 months pay or half of
education including traveling years of service or 10 GPF balance
expenditure of self, child. years service before whichever is less. In
Education includes outside India. retirement special cases upto 10
months of pay.
15-C Expenditure towards illness of ---do--- 6 months pay or half of
self and family. balance whichever is
less. In special cases
3/4th of balance
15-D Expenditure towards marriage ---do--- 6 months pay or half of
and betrothal of self, son, balance whichever is
daughter and female dependant. less. In special cases
upto 10 months pay.
15-E Expenditure towards house After completion of 15 Upto 3/4ths of the
building purpose. years service or within balance or actual cost
10 years of retirement. whichever is less
15-F Expenditure towards acquiring ----do---- 1/4th of balance or
house site. actual cost of site
whichever is less
15-G Expenditure towards ---do---- 1/3rd of balance or
construction of a house on a site actual cost whichever
purchased from the amount is less
withdrawn under Rule 15-F
15-H Acquiring a farm land or 6 months before Upto half of balance or
business premises retirement 6 months pay
whichever is less. In
special cases upto 3/4th
of balance.
15-I Expenditure towards purchase of After 28 years of Rs.12000/- or 1/4th of
motor car service or 3 years balance or actual price
before retirement whichever is the least.

92
 1. Subscription and refund to be discontinued during the last four months of service in
case of superannuation. Arrears of Pay, DA, IR etc. should not be remitted during
the above period.
2. No TA /PFW shall be sanctioned and paid to the subscriber. In exceptional
circumstances, where sanction of PFWs is imperative, the same is to be
communicated invariably to Prl. Accountant General and acknowledgement
obtained.

Missing Credits
Missing credits arise due to misclassification in the treasuries or incorrect details in GPF
schedules.At times, schedules/vouchers are not received from the Treasuries for various
reasons and as a result some of the subscriptions/refunds/arrears/withdrawals do not get
posted in the account. The month of Missing credit refers to the month in which the credit
appears in the account. E.g. June 2010 (Deduction made from the pay for May 2010) These
missing credits/debits can be located and included in the subscriber’s account after proper
verification of the accounts rendered to PAG by the Drawing and Disbursing
Officers/Treasuries subject to furnishing the following details duly certified by the Drawing
and Disbursing Officers and the Treasury Officers.

o Name of the Subscriber

o GPF Account number
o Name of the DDO under whom the official had served
o Amount of subscription/refund/withdrawal
o Salary month for which details are being furnished
o Head of Account (up to Detailed Head) under which salary was drawn
o Treasury/Sub Treasury where the salary was drawn
o Treasury voucher number / challan number
o Totals of the schedule amount enclosed in the particular voucher as noted on the
abstract in case of credit
o Date of payment of the voucher/remittance of the amount in the case of challan
remittance
o Total amount of the GPF payment vouchers in respect of debits

Missing Debits :

1. Sanction received without corresponding debit

2. Refund received without corresponding debit

93
Guidelines for the preparation of GPF Schedules/Presentation of bills by DDOs

1. The account numbers should be arranged in serial order

2. The guide letters (i.e. GA, PH, Medl etc.) should invariably be suffixed to the
Account Numbers
3. Reasons for discontinuance of subscriptions should be given (i.e. official
“Proceeded on leave”, “Transferred to”_______Office-District, “Quit service, died
or discontinued”.)
4. Against new names in the schedules indicate whether he is a new
subscriber/transferred from _______Office-District et.
5. The total of the schedule should be struck and written both in figures and words.
Pagewise totals should also be furnished.
6. Month of recovery should be clearly indicated.
7. Schedules should be prepared neatly, legibly and separately for class IV employees
in the form prescribed.
8. Correct Classification should be recorded on schedules, challans and debit
vouchers.
9. Subscriptions, refunds towards TAs should be separately indicated. Refunds should
be supported by installments and the amount of loan outstanding.
10. Original authorizations should be enclosed to Debit Vouchers of Final Payment
Cases.
11. The challans should contain the details for the amounts remitted thereon or overleaf
instead of enclosing a separate sheet.
12. 11 digit code should be recorded in schedules. Telephone number/ Mobile
number of the DDO will help contacts to resolve discrepancies.
13. TA / PFW sanction orders should invariably attached to the debit vouchers.
14. There should not be any overwriting on the debit vouchers.
15. Payments on Booster scheme should be made along with GPF Payments.
16. Classification of Booster Scheme payments should be recorded correctly –
Major Head …. Social Welfare.
17. Employee ID should be furnished in schedules and debit vouchers.
18. Pay as on 31st March of the preceding year should be furnished.

94
 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
[l] Paternity leave
[m] Child Care 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 [ Authority : 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 proforma [Authority: 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]

95
11] A Govt. servant after completion of medical leave should produce fitness
certificate to join duty [Authority: FR 72]

12] For issue of Medical Certificate for NGOs - Civil Asst. Surgeon and for
Gazetted Officers – Civil Surgeon is competent to issue Medical Certificat
[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 [ 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.[ 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 + Full HRA & CCA 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 up to 180 days. No compensatory
allowance shall be allowed beyond 180 days.

96
25] If a Govt. servant suffering 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 lapse
[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 180 days [Authority: 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](G.O. Ms. No.152 dt.04-05-2010)
The maximum earned leave that may be granted at a time to a Govt. servant
in superior service is enhanced from 120 to 180 days (G.O.Ms.NO.153 dt.04-
05-2010)

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.

[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 suffering from TB/ cancer/ Mental illness/ leprosy/ heart
diseases and renal failure (kidney), avail Half pay leave up to 8 months and it
should be debited in Half Pay leave Account but he should be paid in full
salary. In case of the credit of Half Pay leave is not available in his leave
account, this facility should not be availed.

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 Medical Certificate 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.

97
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 [ 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

Up to 6 months--Head of Department is competent for sanction of increments

for the period of E.O.L on Medical Certificate and above 6 months--
Government is competent for sanction of increments for the period of E.O.L.
on Medical Certificate.[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]

(G.O. Ms. No.152 dt.04-05-2010)

1] A regular female Govt servant is entitled to maternity leave on full pay for 180
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 ]

98
3] Maternity leave may be combined with any kind of leave.

4] 60 days Maternity leave to the married female Contract faculty working in

Government Degree Colleges (G.O.Ms.No. 88 HE (CE-1) Dept dt. 9-8-11)

5] Women Government employees who undergo Hysterectomy operation are

eligible for special leave for 45 days as recommended by the Civil Surgeon,
without debiting the same from regular leave account on payment of full pay
and allowances( G.O. Ms. No. 52 Fin. (FR.I) Dept dt. 01-04-2011)

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 Government servant is eligible for HPL on half pay.

SPECIAL DISABILITY LEAVE [FR 83]

1] A Government 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.

99
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.[ 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 permission from Government 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] 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] A Government 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.[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 Government 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 Government dues if
any.[Authority: GO MS NO 11 F & P FW FR-I DEPT DT 15-1-97]

4] 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]

5] The calendar for SL is dispensed w.e.f. 01-04-2009. For sanction of 15 days

SL, 12 month gap is required between last surrender to present surrender. For
sanction of 30 days 24 months gap is required. No further orders are required
from the Government in this matter.

PATERNITY LAEVE TO MALE GOVERNMENT SERVANTS.

1] Paternity leave may be granted to married Male Government servants

for a period of 15 days with full pay and allowance subject to condition it shall
be granted with less than two surviving children.

100
2[ This leave can be availed either before 15 days or within a period of 6 months
from the date of delivery only.

CHILD CARE LEAVE (G.O.Ms.No.132 Fin. HR.IV-FR) Dept dt 06-07-2016)

1] Women employees are permitted to avail Child Care Leave for two months
viz., 60 days in the entire service

2] It can be sanctioned not less than 3 spells to look after two children up to 18
years and in respect of disabled childred up to age of 22 years

3] LTC Cannot be sanctioned during Child Care Leave

4] Child Care Leave Account shall be maintained in SR and it shall not be

debited to EL/HPL

5] Child Care Leave cannot be demanded as a matter of right. It requires prior

approval of the Leave Sanctioning authority

6] It is treated like EL for all purposes

7] It may be sanctioned in continuation with maternity leave (or) any other leave
other than CL (or) Special Leave

8] It can be sanctined during probation also, but the probation shall be extended

ENCASHMENT OF HPL AT THE TIME OF RETIREMENT

[G.O. Ms. No. 154. dt.04-05-2010]

Encashment of half pay leave at the time of retirement

Formula = Half Pay + Half DA No of days of HPL at credit

-------------------------- X subject to the total of EL and
30 HPL not exceeding 300 days

Note: The EEL and HPL should not exceed 300 days

101
 MEDICAL REIMBURSEMENT
[AP MEDICAL ATTENDENCE RULES 1972]

1]. The Medical Reimbursement bill should be preferred in A P.T.C. Form –58
with all original vouchers and Advance shall be drawn on A.P.T.C form 40
only.

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

prescribed proforma along with essentiality certificate.

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

authorized Medical officer

4] The office seal of the hospital to which the AMO is attached or the seal of the
dispensary indicating clearly the hospital to which the dispensary is attached.

6] The bill is received within 6 months after the last date of the period of
treatment or Otherwise 15 % cut is to be imposed on belated claim after
special sanction of Government. [G.O.Ms.No. 2323 dt. 28-7-1961]

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

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

systems, which is not admissible.

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

Essentiality certificates by AMA.

10] The reimbursement claim is not admissible in respect of items, which are not
medicines but are primarily foods, tonics, and toilet preparation of
disinfections.
Rule 5 (3) (iii) of APMA Rules1972 .Appendix III.

11] The bill containing any consultation or other fees, which are prohibited.
[Authority: Rule 4 (5) of APMA Rules, 1972

12] Not to admit the Medical reimbursement bills into audit without finance
concurrence, in cases where sanction orders are issued by the Department
where relaxation of rules are required. [Authority: Govt Cir Memo No
20203/567/TFR/2003 dt 26-8-2003.]

13] In case of retired employees and their dependents to avail the option of
drawing medical Reimbursement amount where he last worked or in district
office where he settled after retirement in same head of account to which
salary was being debited while he was in service[Authority: G.O. Ms. No.16
H.M.F.W.(K1) Dept. Dt. 10.1.2001]

102
14] The authorized medical attendant should fill in the essentiality certificate him
self in the prescribed form as shown in the APIMAR 1972 and it should be
signed by the authorized medical attendant who actually given the treatment

15] That the date of the bills and the vouchers are within treatment period
mentioned in the essentiality certificate

16] Any certificate countersigned by AMO who is not AMA shall be rejected

17] Each original bill should contain the name of claimant/patient and the date of
issue and the bill should be cash voucher only

18] Original bills produced by the claimant should be initialed by the sanctioning
authority or by any Gazetted officer under him who deals with the application
and return to the claimant

19] The claimant should surrender the original bills and the essentiality certificate
to the treasury who disburse the bills amount

20] In respect of the employees working under the control of C.E.O Z.P/Dist.
Panchayat Officer, the Medical Reimbursement claims shall be finalized by
the CEO, Z.P./Dist. Panchayat Officer after approval of the administrative
sanction of the Collector.[Cir.Memo.No.792/CPR&RE/H2/2003 dt. 07-01-
2003 of Commissioner of P.R. & R.D. Hyderabad]

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

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

22] The Medical Bills on white papers shall not be entertained. The bill should be
cash voucher only and it should contain the name of claimant or patient and
date of issue. The name of drug and cost should be legible.

23] The original bills should be enclosed to the bills duly countersigned by the
AMA

24] FOR A.I.S. OFFICERS:

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

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

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

103
25] As per Rule 3(7)(b) of APIMA Rules,1972, a women Government Servant is
eligible to claim of Medical Reimbursement in respect of her parents, husband
and children residing with and wholly dependent on her [Lr.No.Dis.No.21763/
MA.B/ 2004 dt. 16-9-2004 of DME AP Hyd.]

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

&[G.O.Ms.No.68 HM & FW(K1) Dept dt. 28-03-2011]

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

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

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

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

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

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

government health scheme adopted to Delhi shall be applicable.

6) If any rates which are not covered in the said procedure, the Scrutinizing
authority is empowered to take final decision in the matter basing on the disease/
nature of disease, necessity of treatment/ medicine.

7) The ceiling limit shall be central govt. health scheme package rates for
scrutinizing the bills by the DME or other scrutinizing authority.

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

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

10) All types of out-patient including diagnostics and follow up treatments including
Chemotherapy, Radiotherapy, Regular dialysis for kidney and outpatient treatment
for cardinal diseases like Cardiac diseases and Server neurological problems and
AIDS are allowed for reimbursement.

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

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

12) In respect of Life long follow up treatment to certain diseases, for every follow
up treatment for post-operative cases who requires life long treatment , the
concerned patient has to get revalidation of prescription once in six months from
the Specialist Government doctor and reimbursement be allowed on submission of
scrutiny report of scrutinizing authority.

104
13) Powers are delegated to all Dist. Level officers of the all departments in the
state to sanction the Medical Reimbursement up to a value of Rs50,000/- subject
to scrutiny done by the Dist. Medical board /Dist. Hospital Superintendent/
Teaching Hospital Superintendent [G.O.Ms.No.68 HM & FW(K1) Dept dt. 28-03-
2011]

14) If the claim exceeds Rs.50,000/-, the HOD is sanctioning authority after
scrutinize the claim by the DME.

15) In respect of accidental cases, the employees or his dependents and other
category of persons mentioned in Rule 6 of APIMA Rules,1972 are admitted in
nearly private hospitals which are not recognized as referral hospitals under
emergency conditions to save the life of the patients

In such cases reimbursement of medical expenses up to a limit of

Rs.25,000/- sanctioned by the HOD/Collector after getting scrutiny by the
scrutinizing authority.

In respect of above claims exceeds Rs.25,000/- , the HOD/Collector

should submit the same to the concerned administrative department in
secretariat after scrutinizing the bills by the scrutinizing authority, after
obtaining relaxation of rules duly consulting with Finance department.

18) No cut shall be imposed on the claims when the treatment was obtained under
emergency conditions in private hospitals recognized by the Government
[G.O.Ms.No.68 HM & FW(K1) Dept dt. 28-03-2011].

19) Dismissed or removed government servants and their dependent, the retired
employees whose pension is imposed 100% cut and who were convicted by Court
of Law are not entitled for Medical reimbursement claim.

20) All HODs/RJDs/Dist. Officers can issue LOC (Letter of credit) to the private
hospitals recognized by the State Government for treatment/operations to their
employees and their dependents of CABG, Kidney transplantation, Cancer, Neuro-
surgery, Open Heart surgery, All organ transplants, PTCA+ Stunt, Pace Maker,
Plastic surgery done secondary to accident and burn cases based on the
estimates and acceptance of credit of the concerned recognized private hospital
subject to ceiling limit as per the package rates prescribed by the CGHS.

23) The powers are delegated to Superintendents of Area Hospitals, and the
Superintendent of Dist. Head Quarter Hospital under APVVP to refer the patient to
private recognized hospitals for special treatment.

24) Preferring the claims for medical reimbursement should be within a period of
six months from the date of discharge of the patients from the hospital except
COMA, Expiry cases and accidental cases. In case of COMA, Expiry cases and
Accidental cases, the claim should be preferred within 8 months from the last date
of discharge from the hospital / expiry of concerned patient.

105
26) For scrutiny of bills the following original documents should be submitted along
with claim.
a) Discharge summary
b) Emergency certificate (except for dental & Eye ailments)
c) Essentiality certificate
d) Appendix- II Form
e) Declaration of dependents(To be attested by the Gazetted officer)
f) Non-drawl certificate by the DDO Concerned.
g) Original bills duly signed by the concerned employee, scrutinized by the
AMA, pass order by the respective DDO on each bill.
h) Copy of the letter issued by the Scrutinizing authority.
i) Ink-signed copy of the sanction order issued by the Competent authority.
j) In respect of claims of Non- recognized private hospitals, Orders of the
Finance department are required.
k) In respect of 2nd and 3rd spell claims, a justification certificate issued by the
concerned specialist doctor should be enclose.

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

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

hospitals for different ailments/ operations/ treatments.

28) For major ailments i.e. ,CABGs, Kidney transplantations, cancer, Neuro
surgery, PCTA+STENT be restricted to three spells for each of these diseases.

29) Three spell means three surgeries for the same ailments.

30) For Orthopedic and plastic surgeries, where more number of operations are
warranted for the treatment of the same cause is exempted from three spells
cause.

31) A Justification certificate issued by the concerned specialist doctor of the

private hospital recognized by the government /government hospital should be
submitted for the 2nd and 3rd spell claims.

32) Master health check-up be conducted to all Govt. employees who crossed the
age of 40 years and before retirement from service. This was allowed only three
times with an interval on one year between check-up and check-up as per the
package rates fixed.

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

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

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

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

106
36) Employees and pensioners are divided in 3 categories for inpatient treatment..

Type of ward Serving employees Pensioners

(a) Private Ward Gazetted Officers Gross pension is 15000/-

and above
(b) Semi-Private Ward Non-Gazetted Gross pension is more
officers than 7500/- and below
15000/-

(c) General Ward Last Grade Below7500/-gross pension

employees
[G.O.Ms.No.68 HM & FW(K1) Dept dt. 28-03-2011]

38) Traveling allowance for journeys undertaken under Rule 10 shall be at the
rates admissible to a Govt. servant when on tour.

39) A member of the family of a Govt. Servant shall be entitled to travel by a class
by which the Govt. servant himself is entitled to travel.(Rule 12 of APIMA
rules1975)

40) The maximum limit for reimbursement is Rs.2,00,000/- both for govt.
employees and pensioners

a) For serving employees and pensioners(for 8 diseases) Rs.2,00,000

b) For serving employees other than 8 diseases Rs.1,00,000
c) For pensioners other than 8 diseases Rs. 75,000
The above ceiling is subject to limitation of CGHS rates.
(G.O.Ms.No.105 .dt.09-04-2007)

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

dependants separately for 3 times in the entire service or life as the case may be
shall be limited to Rs.10,000 for each time (G.O.Ms.NO.105 dt.09-04-2007)

43) Family pensioners are also eligible for Medical reimbursement after expiry of
pensioners. But the dependants of family pensioners shall not be eligible for these
facilities.(G.O.Ms.No.87 HM & FW(K i) dept.dt.28-02-2004)

44] All recognized hospitals should compulsorily note the order number and the
date in which it was recognized and the date up to which the recognition is valid on
the essentiality certificate. [G.O.Ms.No.68 HM & FW(K1) Dept dt. 28-03-2011]

45] Where tests, medicines or surgical procedures are prescribed by the

concerned specialist doctor in the Government Hospital, the requirement of further
essentiality certificate may be dispensed with. [G.O.Ms.No.68 HM & FW(K1) Dept
dt. 28-03-2011]

107
46)MASTER HEALTH CHECK-UP

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

District Office for his check-up.

b) The concerned officer may refer the employee to the Hospital for master
Health check up on LOC basis and the department should obtain bills from the
Hospital.

c) The bills shall be send to scrutiny and arrange payment to the Hospital as
per CGHS rates.
d) The ceiling limit for reimbursement to Master Health Check-up is fixed to
Rs.3000 (G.O.Ms.NO.105.dt.09-04-2007)

LOANS AND ADVANCES

FESTIVAL ADVANCE
[G.O.Ms.No.175 dt.15-05-2010]

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 13360-38570 (RPS 2010 )
and below are eligible for sanction of Festival Advance. FA is not admissible
to NMR and Casual Labor.

4] For NGOs - Rs 3000/- and for Class IV Employees Rs. 2000/-

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

108
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 [Art 238 of A.P.F.C. Volume-
I]

EDUCATION ADVANCE
[ G.O.Ms.No.175 dt.15-05-2010]

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 Education Advance is Rs. 5000/- to the NGO and Class-IV employees

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. 5000/-to a Government servant

irrespective of Number of School going children.

6] If wife and husband are Government 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.

[ GO MS NO 388 DT 27-11-93.]

109
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 and

G.O.Ms.No.130 Finance (HR.VI-A&L-TA) Dept dt. 01-07-2016]

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[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.

110
6] Amounts to be sanctioned under RPS 2015 as per G.O. 130 dt. 01-07-2016

Basic pay up to 26660/- Rs.10,00,000-00 (or ) 72 times of basic pay

Whichever is less
Basic pay above 26660/-
& upto 42490 /- Rs 12,30,000-00(or ) 72 times of basic pay
which ever is less

Basic pay above 42490/-

& upto 61450/- Rs 15,,00,000-00(or ) 72 times of basic pay
whichever is less

Basic pay Above 61450/- Rs.20,00,000-00 (or ) 72 times of basic pay

which ever is less

A I S Officers Rs. 25,00,000-00(or ) 50 times of basic pay

which ever is less

For repairs/Extensions Rs. 4,00,000-00 (or ) 20 times of basic pay

which ever is less

For purchase of house site Rs. 2,00,000-00(or ) 10 times of basic pay

which ever is less

7] INTEREST:

A] for last grade employees 5.0% p.a.

B] for others — 5.5%p.a.

8] REPAYMENT OF ADVANCE: [RULE 9]

A] House Building Advance — 240 installments for principle and 60 installments

for interest (total 300 instalments)

B] for repairs — 75 installments for principle and 15 installments for interest;(90)

C] for house site –60 installments for principle and 12 installments for
interest;(72)

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

10] If a Govt servant died while in service; the recovery of outstanding balance of
HBA plus interest shall be waived by the head of the department [Rule 14 ]

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

111
12] The property should be pledged with the Government;

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

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

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

16] The authorities competent to sanction are responsible for irregular sanctions if
any; and Govt shall initiate disciplinary action against them as per
APCS[CCA] RULES. [Authority: Govt memo no 17348/709/A1/A&L/83,
F&P(FW A&L)Dept dt 9-6-83.

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

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

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

21] Penal Interest will be charged at double rate of normal interest in case the
advance are mis-utilized or not utilized at all and at 1 ½ % times the normal
rates for noncompliance with formalities.

VEHICLE LOANS

[ART 226 OF A P Financial Code –Volume-I and G.O.Ms.No. 175 Fin.(A&L)

Dept dt. 15-05-2010]

[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 except to those for
whom advance for the purchase of Motor Car/Motor Cycle/Moped was
sanctioned earlier.

b] Rs 5000/- is the maximum limit for sanction of this advance.

112
 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.

k] Recovery- Principle- 26 installments and Interest in 4 installments

l] Interest for Class-IV employees is 5.00% and for other is 5.50%

PURCHASE OF MOPEDS:

A] The Govt drivers who have completed 2 years of service are eligible for this
advance irrespective of basic pay. And employees who are drawing basic
pay of Rs. 11,530/- p.m. and above are also eligible for sanction of
advance for purchase of Mopeds.

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.]

113
 D] An advance of Rs 25000/- (or) 7 times of basic pay (or) cost of the vehicle
which ever less is eligible.

E] .Recovery –Principle – 60 installments and interest in 16 installments

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]
l] Interest for Class-IV employees is 5.00% and for other is 5.50%

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.11530/- and above are eligible for this
advance.

B] An advance of Rs. 60000/- (or) 7 times basic pay (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]
E] .Recovery –Principle – 80 installments and interest in 16 installments
F] Interest for Class-IV employees is 5.00% and for other is 5.50%

MOTOR CAR ADVANCE:

A] Employees drawing basic pay Rs. 27700/- and above are eligible for this
advance

B] An amount of Rs 4.50 lacks or 15 times of basic pay or cost of the vehicle

whichever is less is eligible.

114
 C] 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]

D] .Recovery –Principle – 135 installments and interest in 65 installments

E] Interest for Class-IV employees is 5.00% and for other is 5.50%

Other Important points on vehicle loans:

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.[Art 230 c (4) of A P F C 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

PERSONNEL COMPUTERS:

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

SERVANTS
800 - OTHER ADVANCES
10 – COMPUTER ADVANCE

1] Employee drawing basic pay of Rs 22,400/- and above are eligible and
Judicial Officers is not eligible.

2] Employees are eligible for Rs 50000/- (or) actual cost which ever is less for
purchase of Computers.
4] A second advance is eligible after lapse of a 5 years from the date of drawl
of 1st advance.

115
 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] Interest for Class-IV employees is 5.00% and for other is 5.50%

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 Government employees 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 Government 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 Government employees, one of them is
eligible.

116
6] No second advance shall be sanctioned when previous one is pending for
recovery.
7] Class-IV employees: for male Rs. 30,000/- (or) 15 months pay which ever
is less
Class-IV employees: for female Rs.50,000/- (or) 15 months pay which
ever is less
8] Other employees: for male- Rs. 50,000/-(or) 15 months pay which ever is
less
Other employees: for female- Rs. 75,000/-(or) 15 months pay which ever
is less
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] Interest for Class-IV employees is 5.00% and for other is 5.50%
16]The recovery of principal shall be made within 70 installments and the
interest shall be made within 10 installments
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.

117
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

118
 DEPUTATION ON FOREIGN SERVICE:

1. Foreign service means service in which the Government servant

receiving his pay from a source other than the consolidated fund of the
State[FR9(7)]

2. Deputation means service in which a Govt servant receives pay from the
consolidated fund of the state from an authority other than the
department to which he belongs.

3. The total period of Deputation should not exceed five years.

4. The initial period of deputation up to 3 years shall be sanctioned by the

HOD and extension beyond 3 years shall be decided by the Secretary to
the Govt.

5. A deputation from one local cadre post to another local cadre post is not
permissible [GO MS No 2 Fin (FR-II) dated 02-01-2010.]

6. The foreign employer should pay the deputationalist, the pay and
allowances, LTC, Education concession, TA, Medical concession etc.,

7. In respect of en cash the leave, the foreign employer shall initially bear
the expenditure of such encashment of leave and get the expenditure
reimbursed from the parent department duly following the procedure laid
down in GOMS no 35 Fin dated 31-01-1976.

8. A transfer to foreign service out side India may be sanctioned by the

President of India [FR 110(a)]

9. Head of the departments may sanction transfer of non gazetted staff to

foreign service.

10. If there is delay in payment of contributions by the foreign employer,

interest at 7.3% shall be collected[FR 116]

11. Rates of leave salary contribution:-- 11% of the pay drawn by the
Government Servant.

Head of Account :-- Dept receipt head---01- 800 other receipts 01

collection payments for services rendered.

12. Rates of pension contribution:-- Rates of % [based on length of service]

on maximum of the time scales of the post held by the Govt servant.

119
 Head of Account:--OO71contributions and recoveries towards pension
and other pensionary benefits—01 Civil – 101Subscribsion and
contribution—01contributions

CLASSIFICATIONS OF GOVT EMPLOYEES IN TO GRADES FOR THE PURPOSE OF

PENSIONERY CONTRIBUTIONS:

GROUP PAY SCALE UNDER RPS 2005

Group A Post carrying a pay scale of 12325-24175 and above

Group B Pay scale of Rs 8815-18805 and above
But below 12325-24715

Group C Pay scale of Rs 4825-10845 and above but below

8815-18805

Group D Below 4825-10845

120
 ANNEXURE-B
Rates of Monthly pensionary contribution to be recovered from Foreign
Employer w.e.f 01-07-1982.
Rates of monthly contribution expressed as
percentage in the maximum monthly pay of the
Years of post in the officiating/substantive grade, as the
Service case may be held by the officer at the time of
proceeding on Foreign Service

Group-A Group-B Group-C Group-D

0-1 year 7% 6% 5% 4%
1-2 year 7% 6% 6% 4%
2-3 year 8% 7% 6% 5%
3-4 year 8% 7% 7% 5%
4-5 year 9% 8% 7% 5%
5-6 year 10% 8% 7% 6%
6-7 year 10% 9% 8% 6%
7-8 year 11% 9% 8% 6%
8-9 year 11% 10% 9% 7%
9-10 year 12% 10% 9% 7%
10-11 year 12% 11% 10% 7%
11-12 year 13% 11% 10% 8%
12-13 year 14% 12% 10% 58%
13-14 year 14% 12% 11% 8%
14-15 year 15% 13% 11% 9%
15-16 year 15% 13% 12% 9%
16-17 year 16% 14% 12% 9%
17-18 year 16% 14% 13% 10%
18-19 year 17% 15% 13% 10%
19-20 year 17% 15% 13% 10%
20-21 year 18% 16% 14% 11%
21-22 year 19% 16% 14% 11%
22-23 year 19% 17% 15% 11%
23-24 year 20% 17% 15% 12%
24-25 year 20% 17% 16% 12%
25-26 year 21% 18% 16% 12%
26-27 year 21% 18% 16% 13%
27-28 year 22% 19% 17% 13%
28-29 year 23% 19% 17% 13%
29-30 year 23% 20% 18% 13%
over 30 year 23% 20% 18% 14%
G.I.M.F.OM. No. F. 8 (9)-E.III/81 Dt. 29-07-1982 and U.O. No.
6338/E.III/82 Dt. 10-12-82 addressed to DACR, New Delhi

121
 COURT ATTACHMENT ORDER –RECOVERY 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, GPF(s), 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 decree 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) – 1000 /3.

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

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 ARREAR CLAIMS

[Art. 52 to 55 of A.P.F C 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 Hyderabad.]

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 pre audit 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.Ms.No. 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].

123
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. [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).

124
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 claims 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.

IMPORTANT POINTS TO BE OBSERVED WHILE PREPARING THE BILLS

APPORTIONMENT TO AP AND TELENGANA.

( G.O. Rt. No. 2597 Finance (Budget. II) Department dt. 21-10-2014 & G.O.Rt.No.
8 Fin. Budget.II) Dept dt. 02-01-2015))

1] All arrear claims , budget claims, LTC, TA, Medical Reimbursement of

serving employees, Utility payment, GIS, and all other claims prior to
02-06-2014 shall be Apportioned between Andhra Pradesh and
Telangana States

2] Andhra Pradesh Share- 58.32% and Telangana Share – 41.68%

3] Head of Account of Andhra Share - Regular Head of Account – Regular bill

form

Head of Account of Telangana - 8793-129 Bill form 40

4] Apportionment shall be made on Gross amount

5] Deductions shall be made in A.P. Share only. No deduction shall be made

in Telangana share

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6] Arrear claims shall be separated in 3 parts.

(a) One bill for A.P. Share up to 01-06-2014 @ 58.32%

(b) Second bill for Telengana up to 01-06-2014 @ 41.68%
(c) Third claim from 02-06-2014 onwards of claim in A.P. Share

7] No apportionment to be made on Medical Reimbursement claim in respect

of Retired pensioners which are claimed under the HOA 2071

8] Separate sanction order is required for entire gross amount initially and
later the same has to be divided in to three parts or two parts as the case
may be, in addition to the regular proceedings. The sanctioning authority
only shall issue the sanction orders.

9] While preparing the claim, initially prepare the claim for entire period and
enclose to 3 (or) two claims for audit purpose. .

10] The submission and passing of bills pertaining to period before 02-06-
2014 shall be completed by 31-12-2014 and extended up to 10-01-2015

11] Original bills shall be enclosed to the A.P. share and Xerox copies duly
attested by the DDO shall be enclosed to the Telangana share

12] The trans ID of each bill shall also be indicated on the other part of the bill
(Telangana share) for cross verification.

13] Bills for the liability of both states are submitted at Treasury
simultaneously, otherwise the bills shall be returned with audit objection.

14] In respect of budget items, the Telangana share shall also be entered in
the budget book and no excess is allowed against the authorization for
both AP and Telangana share.

15] The DDOs of the last station of the composite state of A.P. shall furnish a
non drawl certificate in respect of each individual and the D.D.O.s of the
office in successor states shall enclose the same to one of the bills
submitted to the Treasury. Original shall be enclosed to A.P. share and
attested copy shall be enclosed to the Telangana share. This certificate is
required for the employees who transferred from Telengana State to A.P
and vice versa.

16] The apportionment of budget bills between A.P. and Telangana is upto 30-
062015. In respect of employee related claims it is being continued. No
specific orders from the government are required for allowed apportionment
bills of employee related claims w.e.f. 01-07-2015

126
 CONTRIBUTORY PENSION SCHEME

1] The employees who were recruited on or after 01-09-2004, a monthly

Contribution of 10% of the Basic Pay + DA from their salary shall
be credited to the Contributory pension scheme
[ G.O. Ms. No. 655 Finance(Pensions-I) Dept. dt. 22-9-2004]

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

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

3] In all cases where an in-service employee who was covered under the earlier
pension rules joins another organization/department where the same rules
were applicable after submitting a technical resignation, such employee will
be treated outside the purview of the C.P.S.
[Govt. Memo.No.21944/ 379/A2/Pen.I/2005.dt.26-09-2005]

4] P.D. Account under 001, 002 have to be opened in the District Treasury/Sub-
Treasuries for operating the C.P.S.

5] The employee contribution has to be credited in to 8342-117-04--001 and

Government contribution has to be credited into 8342-117-04--002

6] The Treasury Officers shall prefer an adjustment bill to transfer of funds from
8342-117-SH(04)-001 (Employee Contribution) to 8342-117-SH(04)-002
(Government Contribution). For this purpose Form 47 will be generated after
preparing the text file in IMPACT.

7] After transfer the funds from 8342-117-SH(04)-001 (Employee Contribution)

to 8342-117-SH(04)-002 (Government Contribution), Treasury Officers have
issued a cheque from 8342-117-SH(04)-002 to Trustee bank (Axis Bank) by
means of one cheque duly enclosing the SCF Form which will be generated
after uploading the text file in NSDL website. One SCF form will generate
for both contributions.

Exit Policy – exit/withdrawal proposal of subscribers

from New Pension System
(G.O. Ms. No. 62 Fiancé (Pension-I) Department Dt. 07-03-2014)

a) What is Annuity

In the context of NPS, Annuity refers to the monthly sum received by the
Subscriber from the Annuity Service Provider (ASP). A percentage of the
pension wealth as decided by the Subscribers (minimum 40% & 80% is to
be invested with ASP in case Withdrawal is due to Superannuation & Pre-
mature Exit respectively) is utilized for purchase of Annuity from the ASP. It
is exempted in case of accumulated Pension Wealth equal to or less than
2,00,000/- at the time of superannuation

127
b) Upon Normal Superannuation.

At least 40% of the accumulated pension wealth of the Subscriber has to be

utilized for purchase of annuity providing for monthly pension of the Subscriber
and the balance is paid as lump sum to the subscriber. In case the total corpus in
the account is less than Rs. 2 Lakhs as on the Date of Retirement can avail the
option of complete Withdrawal.

c) Upon Death

The entire accumulated pension wealth (100%) would be paid to the

nominee/legal heir of the Subscriber and there would not be any purchase of
annuity/monthly pension.

d) Exit from NPS Before the age of Normal Superannuation

At least 80% of the accumulated pension wealth of the Subscriber should be

utilized for purchase of an annuity providing the monthly pension of the
Subscriber and the balance is paid as a lump sum to the Subscriber. In case
of Pre-mature Exit, 100% is not allowed. However, in case of
Superannuation, a Subscriber can claim 100% Withdrawal if the total
accumulated corpus is less than Rs. 2,00,000 at the time of Superannuation

e) The PFRDA has empanelled the following service providers as of

now:-

a.) Life Insurance Corporation of India,

b.) SBI Life Insurance Co. Ltd.,
c.) ICICI Prudential Life Insurance Co. Ltd.,
d.) HDFC Standard Life Insurance Co. Ltd.,
e.) Bajaj Allianz Life Insurance Co. Ltd.,
f.) Reliance Life Insurance Co. Ltd.,
g.) Star Union Dai-ichi Life Insurance Co. Ltd.
f) Forms prescribed for with drawls.
a) Superannuation 101-GS 301 501

b) Premature Exit 102-GP 302 502

c) Death 103-GD 303 503

g) In case the subscriber have not optioned the PRAN number before
retirement /death. The subscriber/nominee can submit the Withdrawal
request at CRA. However, the Subscriber would also have to submit the
Form - S1 (Subscriber Registration Form) along with his Withdrawal request.

128
h) In other cases, the Subscriber can not be submit directly the Withdrawal
request to CRA, the Withdrawal forms should be submitted to the
associated Nodal Office for onward submission at CRA. The Nodal Office
should stamp and authorized the form after performing the necessary due
diligence for the form and the supporting documents. The duly authorized
forms and the documents then be forwarded to CRA for further processing

payment procedure

It is submitted that the Withdrawal proceeds (withdrawal amount) are

credited electronically to the bank account of the Subscriber/Claimant as the
case maybe (as per the bank details provided in the Withdrawal form) but
not paid in Cash or Demand Draft.

Guidelines to submit and Process Withdrawal requests to the CRA

The withdrawal request should be in the form prescribed for the respective
category of exit.

The Subscriber PRAN should be in active status in CRA system and the
request for withdrawal should be processed through the DDO who deducts
the last contribution of the subscriber and the corresponding Treasury
Officer. The application should be filled in all respects by the Claimant /
Subscriber in black ink without any over write or corrections. All the
mandatory fields should be filled in with correct postal address. It should be
accompanied by the documents prescribed and detailed at the end of
relevant application form, viz., Form.101-GS, 102-GP and 103-GD
depending upon the type of withdrawal.

If the accumulated Pension Wealth on superannuation is equal to or

less than 2,00,000/- and the subscriber prefers to withdraw the entire
amount, Form.101-GS should be accompanied by a specific request in
the following proforma:-

NEW PENSION SYSTEM

Request for withdrawal of Total Pension Wealth upon Normal Superannuation (for
Government employees) / Upon attaining the age of 58 / 60 Years and where the
total Pension Wealth is equal to or less than `.2,00,000/-

I ___________________________________________holding a Permanent
Retirement Account with number (PRAN)___________________ do hereby apply
for the payment of the accumulated pension wealth in my NPS Account being the
full and final benefits receivable by me.

Date:
Place: Signature of the Subscriber

129
 The PFRDA prescribes the following checks / guidelines for
submission of withdrawal request.

Superannuation & Premature exit:

1 Photograph needs to be duly attested by the subscriber. Lump-sum amount for withdrawal
and annuity needs to be mentioned in percentage
2 Cancelled Cheque / Bank Certificate on the bank letter head indicating the Bank name and
address, Bank account number, IFS Code and MICR code
3 Nominee details need to be completely filled along with the witness signature
4 Withdrawal form needs to be duly stamped and signed by the mapped Nodal Office, i.e. the
DDO concerned
5 Advanced stamped receipt need to be duly filled along with the subscriber signature on the
Revenue stamp
6 Original PRAN card (or) affidavit in case of non submission of PRAN card
7 KYC documents (address and Photo ID proof) should write with “verified with original” and
attested by mapped Nodal Office, i.e., the DDO concerned
8 Copy of Bank Passbook should be self attested by the Subscriber and mapped Nodal Office,
i.e., the DDO concerned

Death Cases

In case of death of a Subscriber, the Nominee(s) registered in the CRA

system can submit the Withdrawal request to CRA through the Subscriber’s
associated Nodal Office. If the Subscriber was Non IRA (Non-Individual
Retirement Account) or Nominee was not registered with CRA, legal heir(s)
can submit the Withdrawal request.

In case of death of any NPS Subscriber who had nominated two nominees
(one major and second minor), can the claim be made by the major claimant
only) Withdrawal form needs to be submitted by all the nominees registered
in CRA system. In case the nominee is a minor, Withdrawal form has to be
submitted by the guardian along with the birth certificate of the minor.

Documents to be required in case of death case.

1.Covering Letter from the associated Nodal Office to be submitted along with the
Withdrawal form

2.Advanced stamped receipt need to be duly filled and cross-signed on the

Revenue stamp by the Subscriber.

3. Original PRAN card OR affidavit in case of Non submission of PRAN card

4. KYC documents (address and photo-id proof) attested by mapped Nodal Office.

5. Cancelled Cheque (having subscriber’s Name, Bank Account Number and IFS
Code) or Bank Certificate on Bank Letterhead having subscriber’s name, Bank
Account Number and IFS Code required to be submitted as bank proof.

6.Copy of Bank Passbook can be accepted, however, it should have Subscriber’s

photograph on it and should be self attested by the Subscriber.

130
7. Original Death Certificate issued by the Local Authority.

8. In case of Nominees details are not available in the CRA system, a legal heir
certificate OR a certified copy of family members certificate issued by Executive
Magistrate is required indicating the relationship of the claimant with the
deceased as well as supporting documents is to be provided. If all the legal heirs
are not claiming the pension funds, Relinquishment deed to be submitted from all
the legal heirs (except the Claimant) on a Stamp paper of Rs. 100/-alongwith the
KYC documents (Photo ID proof and Address proof) of all the legal heirs duly
attested by the mapped Nodal Office. Also an Indemnity bond needs to be
obtained from the claimant stating the responsibility for claiming on behalf of all
the legal heirs. The Nodal Office has to submit the Death IRA compliance
certificate if the subscriber’s PRAN is Non-IRA compliant.

The DDO on receiving the application should check it as per the instructions
provided for in the relevant application form and attest it as provided for in
the application duly affixing his / her stamp.

The application should be forwarded to the mapped treasury officer / PAO

for further prescribed checks and attestation. The treasury officer / Pay and
Accounts Officer shall verify the genuineness of the application by
identifying the DDOs attestation and check the details with reference to
Master data of the subscriber in the CRA website. The following other
primary checks should be done before attesting and forwarding application.

1 Status of the PRAN in CRA system. It should be active

2 The Subscriber details
3 Full address of the Subscriber / Claimant
4 Date of death of deceased subscriber / Date of exit (or) Date of
Superannuation, as the case may be
5 The percentage of allocation towards annuity and Pension Wealth noted in
the application
6 The bank details, i.e., Bank Account Number, Name of the Bank and Branch,
MICR Code and IFS Code

The Treasury officer / PAO shall place an online request by login into www.cra-
nsdl.com and simultaneously forward the application with a covering letter in a
secured mode of delivery to the CRA at the following address:-

Exception Handling Cell,

Central Recordkeeping Agency,
NSDL e-Governance Infrastructure Limited,
10th Floor, Times Tower, Kamala Mills Compound,
Senapati Bapat Marg, Lower Parel, MUMBAI – 400 013.

131
 The Withdrawal request may be rejected or kept on hold by the CRA on the
following reasons.

1 KYC documents (Photo-ID Proof and Address Proof) not attested by mapped Nodal Office
2 Original PRAN card OR Affidavit in case of non-submission of PRAN card not submitted
along with the Withdrawal form
3 Date of Retirement mentioned on the Withdrawal form does not match with date
mentioned on the Nodal Office covering letter. Hence, Nodal Office confirmation is
required for correct Date of Retirement.
4 Covering letter from the associated Nodal Office not submitted along with the Withdrawal
form
5 The associated Nodal Office has not authorized the Withdrawal form
6 Withdrawal fund allocation percentage not provided in the Withdrawal form.
7 Nomination details/Witness (to nomination) details not provided in the Nomination form
8 Address mentioned in the Withdrawal form is different from the Address Proof provided
9 Name provided in the Withdrawal form is different from the name provided in the KYC
documents (Photo ID and address proof).
10 Photograph is not self attested by the Subscriber/Claimant
11 In case of death, Withdrawal request not submitted by the registered nominee as per the
CRA system

Exit Claim ID and what is its relevance

It is submitted that for any superannuating Subscriber/attaining 60 years of

age, CRA generates a Claim ID six months prior to the date of retirement or
attaining 60 years of age. CRA intimates the generation of Claim ID to the
subscriber / Nodal Office vide e-mails, letters, SMS. Nodal Office can also view the
Claim IDs generated for underlying Subscribers at Welcome Page in CRA site. For
Pre-mature Exit and Death cases, the Claim IDs will be generated by subscribers
mapped Nodal Office or CRA when the Withdrawal request for the same is
received. If the Claim ID is not generated for a Subscriber even if the date of
retirement is less than six months away, the concerned Nodal Office should update
the correct retirement date in the CRA system.

132
 Primary checks should be done before forwarding the application.

Sl.
Primary checks should be done before forwarding the application
No.
01 Exit Claim ID generates in CRA
02 PRAN No. of Subscriber
03 ID No. (PPRAN)
04 Name of the Subscriber
05 Designation and Name of the office
06 Date of Birth
07 Date of enter in to Service
08 Date of Retirement
09 Status of the PRAN in CRA system Active or in Active
10 Full address of the Subscriber / Claimant
11 Whether the Photograph on Form 101 GS needs to Yes or No
be duly attested by the subscriber and DDO
12 The bank details, i.e., Bank Account Number, Name
of the Bank and Branch, MICR Code and IFS Code
13 Whether the Cancelled Cheque enclosed Yes or No
14 Whether the Nominee details need to be completely Yes or No
filled along with the witness signature
15 Whether the Withdrawal form needs to be duly Yes or No
stamped and signed by the mapped Nodal Office,
i.e. the Drawing and Disbursing Officer concerned
16 Whether the Advanced stamped receipt need to be Yes or No
duly filled along with the subscriber signature on the
Revenue stamp
17 Whether the Original PRAN card (or) affidavit in Yes or No
case of non submission of PRAN card
18 Whether the KYC documents (address and Photo ID Yes or No
proof) should write with “verified with original” and
attested by mapped Nodal Office, i.e., the DDO
concerned.
19 Whether the Copy of Bank Passbook should be self Yes or No
attested by the Subscriber and mapped Nodal
Office, i.e., the DDO concerned
20 Balance in the PRAN account as per CRA
Statement (Statements may be enclosed)
21 Whether the percentage of allocation towards
annuity and Pension Wealth noted in the application.
It is exempted in case of accumulated Pension
Wealth equal to or less than 2,00,000/- at the time of
superannuation
22 Whether the DDO has submit the CPS recovery
Particulars of the Subscriber (Statements may be
enclosed)
23 Whether the all the CPS recovery subscription was
uploaded to the NSDL or not,
24 if any missing credited noticed, what action is taken
by the Treasury officer

133
 CONTINGENT BILLS-OBSERVATIONS
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
3] 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.
4] 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].
5] 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.
6] Full particulars of charge with Sub-voucher numbers for individual item should
be furnished in the statement enclosed to the bill.
7] 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]

8] 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

134
 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.

9] 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 equivalent 5000 calls 1500 calls

to Secretary to Govt.

4] Joint Secretary to Govt/HOD and Officers 3000 calls NIL

of equivalent ranks

5] Deputy Secretary to Govt/RJD etc 2000 calls 1000 calls

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.

135
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 ]

136
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.O.
Ms. 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.]

137
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 authorized 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 ]

138
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]

139
58] The Government have delegated the financial powers for purchase of common
items vide G.O. Ms. No. 178 Finance (TFR) Department dt. 19-08-2011 as
follows:

[a] For purchase of Air Conditioners— Secretaries/HODs/District Collectors

are having full powers subject to availability of budget and duly following the
Procurement procedure in vogue, through APTS and also eligibility of the
Expenditure will be determined as per the existing guidelines and orders in
Force.

[b] For purchase of Xerox Machines --Secretaries/HODs/District Collectors

are having full powers subject to availability of budget and duly following
the Procurement procedure in vogue, through APTS and also eligibility of
the Expenditure will be determined as per the existing guidelines and
orders in Force.

[c] For purchase of Computers and its peripherals-

Secretaries/HODs/District Collectors are having full powers subject to
availability of budget and duly following the procurement procedure in
vogue, through APTS and also eligibility of the expenditure will be
determined as per the existing guidelines and orders in force.

[d] For purchase of Water Coolers- Secretaries/HODs/District

Collectors /Regional Offices/Unit/District Officers are having full powers
Subject to availability of budget and duly following the Procurement
and also eligibility of the Expenditure will be determined as per the
existing guidelines and orders in Force.

BILLS CONTAINING FASCIMILE SIGNATURE

The contingent bills for the following items shall be allowed with facsimile
signatures.
[a] Bills issued by the Post and Telegraph Department for Telegrams and
Telephone bills
[b] Bills issued by the Municipalities, corporations for water and rent taxes
[c] Bills issued by the AP Transco for electricity bills

REGISTER OF SPECIAL SANCTIONS

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

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

140
CEILING LIMIT FOR PETROL:

A] Govt have issued orders to fix up to ceiling limit is 160 litres Petrol/Diesel
per month to Govt vehicles as per G.O. Ms. No. 529 GAD (OP.II) Dept dt 13-9-
1990

B] This was relaxed up to 250 liters per month per vehicle to the Information
and Public Relation Department as per G.O. Ms. No. 251 GA (I&PR) Dept dt. 23-5-
1994]

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].

Points to be observed while passing of hiring of vehicle bills:

1] Administrative Sanction for every year

2] Vehicle should be taxi quota
3] Amount should be made in favour of the owner of the vehicle by means of
Demand Draft only
4] Obtain Fitness Certificate, Pollution Certificate, Driving License with badge,
Insurance policy at the beginning of the financial year and preserve same with
the accountant who is concerned.
5] Obtain a certificate from the who utilized the vehicle should contain that the
vehicle is used for official purpose only and ______ number of KMs traveled
for the period from _______ to __________
6] Vehicle should be procured on tender system only

141
CELL PHONE CHARGES TARIFF (G.O.Rt No.158 IT&C Department dt. 18-09-
2012)

a] The Officers are divided in to three categories

a) Category-I :Includes HOD’s, Secretaries and above

equivalent rank

b) Category-II :Includes Deputy Secretaries and above

equivalent rank

c) Category-III :Includes all the Gazetted Officers

b] HOD to identify officials requiring mobile tele-services to ensure increased

access and accountability

c] for purchase of Hand sets-

Category –I Limited to a maximum of Rs. 12,000/-

Category-II & III Limited to a maximum of Rs. 3,000/-

d] Recurring Charges ceiling:

Category – I Rs. 2000/- per month inclusive of rent

Category – II Rs.1375/- per month inclusive of rent
Category – III Rs. 625/- per month inclusive of rent

e] Handset replacement can be considered in case of wear and tear once in 3

years.

142
PASSING OF BILLS RELATING TO ADVANCE FROM CONTINGENCY FUND

1] Contingency fund is like Permanent Advance/Imprest amount maintained 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
Government 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 authorization. This authorization is
necessary in view of computerized monitoring of budget Vs. Expenditure
figures in the Home page of DTA.
7] After receipt administrative Department G.O. and Finance Concurrence
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, 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 Administrative Department
/Finance Department should see that the amount is recouped by putting
proposals before the Legislative Assembly

143
 G.O.43 Finance & Planning (W & M) Dept.dt.22-04-2000

SYNOPSIS

The Government has issued orders classifying all Deposit accounts into three
categories

Category A : Non-lapsable deposit accounts

Category B: Lapsable deposits as per codal provisions

Category C: Lapsable as per Govt. orders

CATEGORY A : NON-LAPSABLE:

Deposit the amounts which are collected as their own collections like Taxes
collected by the local bodies, Special Fee collected by the Education
institutions, Other fees and User Charges collected directed from the Public.
Apart from their own collections, amounts are deposited in these accounts on
account of statutory devolution like property tax, professional tax,
entertainment tax etc. and also statutory grants received from the
Government. These are non-lapsable deposit accounts.

CATEGORY B: LAPSABLE AS PER CODAL PROVISION:

The amounts deposited will get lapsed to the Government under Article 271 of
A.P.F.C. Volume I. For example Revenue deposits, Civil & Criminal Court
deposits, Official receiver deposits, Caution money deposits. These are
lapsable as per codal provision.

CATEGORY C: LAPSABLE AS PER GOVT. ORDERS

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

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

144
 Annexure – I

Category A (Non lapsable) – Payments against LOC

8338-104-01 ZPPF
8342-120-01 Deposits of TTD
8342-120-02 Compulsory Savings deposit
8342-120-03 Security deposits from consumer electricity scheme
8342-120-04 Deposits of charitable trusts
8342-120-05 Thrift fund cum saving and security schemes of
weavers
8342-120-06 Department of employees co-operative
8342-120-07 Hand loom weavers thrift
8443-104 Civil court deposits
8443-123 Deposit of educational institutions
8443-800-02 C.M. Relief fund
8448-102-03 Municipal General funds
8448-109-02-01 MPP General funds
8448-109-03-01 ZP General funds
8448-109-03-06 ZP Loan funds
8448-120-02 Market Committed funds
8448-120-03 Library funds, equalization funds

CATEGORY – B LAPSABLE AS PER CODAL PROVISION

8443-101-01 Revenue Deposits

8443-102 Customs and OPM deposits
8443-103-01 Security deposits
8443-105 Criminal court deposits
8443-107 Trust interest funds
8443-108 Public works deposits
8443-110 Deposit of police funds
8443-115 deposits received by Govt. commercial
under takings
8443-116 deposits under various central and state acts
8443-116-01 Deposits under Labour Act
8443-121 Election Deposits
8448-102-01 Municipal loan funds
8448-102-06 Municipal corporation fund
8448-110-12 deposits of DRDA
8448-120-23 Deposits of MP Local Area Development scheme
8449-105 Deposits of Market loans

145
CATEGORY – C LAPASABLE AS PER GOVT ORDERS

8443-106 P.D. Accounts

8443-109 Forest deposits
844-111-01 Deposits of weights & Measures
8448-102-02 Municipal slum clearance
8448-102-04 Municipal secondary education
8448-102-05 Municipal Elementary education
8448-102-07 Municipal Environmental scheme
8448-102-12 Municipal N.R.Y Scheme
8448-109-01-002 VPF SFC
8448-109-02-002 MPP Education funds
8448-109-02-003 Women & Child welfare funds
8448-109-03-002 ZP Education funds
8448-110-08-001 ITDA General funds
8448-110-08-002 ITDA Engineering funds
8448-110-09- Deposits of district planning board
8448-110-20 Zilla abivruddi sameeksha mandal

.
HEAD OF ACCOUNT FOR LAPSING OF DEPOSITS

MAJOR HEAD : REGUALAR RECEIPT HEAD

SH : 79 REMITTANCE TO CONSOLIDATE FUND FROM
DEPOSIT ACCOUNT
800 OTHER RECEIPTS

146
 PENSIONS
[A.P.REVISED PENSION RULES’1980]

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

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

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

3) The following are the types of pensions

a) Superannuation – Rule 33 and Rule 42 – On attaining the age of 58/60 years

as fixed by the Government.

b) Invalid Pension – Rule 37 – On account of bodily or mental infirmity is

permanently incapacitated for the public service on production of Medical
Certificate issued by the Competent medical board.

c) Retiring Pension- Rule 34, 43 or 44 – On completion of 20 years of qualifying

service by a Govt. employee who opted to retire voluntarily by giving three
months notice.

d) Compensation Pension – Rule 38 – Is granted to a Govt. servant who is

selected for discharge from service owing to abolition of a permanent post
unless he is appointed in another post or he is transferred to another
establishment even as a lower pay and accepts this appointment or transfer.

e) Compulsory Retirement – Rule 39 – As a penalty may be granted pension or

gratuity or both at a rate not less than 2/3rds or not more than full invalid
pension or gratuity or both admissible. The pension should not be reduced less
than the minimum in Rule 45.

f) Compassionate allowance – Rule 40 – A Govt. servant who is dismissed or

removed from service shall forfeit his pension and gratuity. However the
authority competent to dismiss or remove a Govt. servant from service, may, if
the case is deserving of special consideration, sanction a compassionate
allowance not exceeding 2/3rds of pension or gratuity or both, which would
have been admissible to him if he had retired on invalid pension.

g) Family Pension: When a Govt Servant dies while service or after

retirement, the family shall be Family Pension under Rule 50

4) If the date of birth is middle of the calendar month, the Govt. servant has to
retire on the AN of the last day of that calendar month.

5) If the date of birth is 1st of the month, he has to retire on the AN of last day
of proceeding month.

147
6) If the date and month of the employee is not found in the SR, 1 st July
should be taken as Date of birth.

7) If the month and year are known but not the exact date, 16 th of that month
should be taken as Date of Birth

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

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

9) A person who has been permitted to retire voluntarily from service should
be given weightage of maximum period of 5 years or the period left over to
reach superannuation or the period of difference between 33 years and
actual qualifying service whichever is shorter.

10) In respect of Superannuation pension, A Govt. servant should be given 5

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

11) In case of Invalid pension/Family pension- No weightage is admissible.

12) Non-qualifying service for pension:

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

13) The date of increment falls due on the day following the date of
retirement, the benefit of increment may be given notionally for the
purpose of pensionery benefits only.
[G.O.Ms.No.235,F & P,(FW FR II)Dept.dt.27-10-1998]

148
 PENSIONS UNDER RPS 2010 (G.O.Ms.No.100 dt.06-04-2010)

1. Minimum pension is Rs.3350/-per month.

2. Financial assistance is Rs.3350/- per month without DR.

3. Additional quantum of pension/ Family pension with D.R. be allowed to

those pensioners/ family pensioners on attaining the age of 75 years with
the following slabs. It is admissible from the first day of the month in which
the date of birth falls.

S.No. Age of pensioner Additional quantum of pension

1 From 75 years to less than 80 years 15% of basic pension
2 From 80 years to less than 85 years 20% of basic pension
3 From 85 years to less than 90 years 25% of basic pension
4 From 90 years to less than 95 years 30% of basic pension
5 From 95 years to less than 100 years 35% of basic pension
6 100 years or more 50% of basic pension

4. Medical allowance @ Rs.200/- per month shall be allowed to all pensioners

and family pensioners’ w.e.f.01-02-2010.

5. The weightage of five years shall be allowed to the person who retired on
Superannuation like voluntary retirement to the persons who retired on or
after 01-07-2008.

6. In respect of pensioners drawing two pensions i.e. Service Pension and

Family pension, both pensions shall separately be eligible for enhancement
of Rs.3350/- per month. However the pensioner shall be entitled to DR on
only one pension, whichever is beneficial to the pensioner.

7. Enhanced the Gratuity from Rs.3.50 lakhs to 8.00 lakhs. (G.O.Ms.No.51

dt.01-04-2011)

8. The amount of D.A. admissible as on the date of retirement/ on the date of

death be treated “emoluments”, in addition to the basic pay, for purpose of
arriving at the amount of retirement gratuity. (G.O.Ms.No.101 dt.06-04-
2010)

9. Death relief to the pensioners is raised to Minimum of Rs.10,000/- or

pension whichever is more. Similar relief is extended in cases where the
spouse of the pensioner predeceases the pensioner. (If the spouse of the
Service Pensioner is died). (G.O.Ms.No.102 dt.06-04-2010).

10. Anticipatory pension was enhanced to 90% on the eligible pension But
anticipatory gratuity is 80% only. (G.O.Ms.186 dt.24-5-2010)

149
11) Calculation of Service Pension – No. of completed years/66 X Last Pay
drawn

12) Retirement Gratuity – ¼ X No. of Complete Half years X Last

Pay drawn+DA (or) 16.5 x LPD+DA (or)
Rs.8.00Lakhs Whichever is less.

13) Family Pension: Enhanced Family Pension – 50% of the last pay drawn

14) Normal Family Pension – 30% of the last pay drawn

15) Commutation of pension – 40% of Service pension X 12 X Purchase

Value.
.
16) Restoration of commutation after completion of 15 years from the date of
payment of commuted value as per the G.O. 44 but in respect of
voluntary retirement the restoration of CVP, AG authorization is
required.

17) The Financial Assistance was raised to Rs.3350/- per month. No DR is

admissible.

18) If a Govt. servant dies while in service after completing 5 years of

qualifying service or more , the retirement gratuity shall be calculated as if
he had 18 years of qualifying service or his actual qualifying service
whichever is more.

19) If a Govt. servant dies while in service after completing 1 year of qualifying
service but before completing 5 years of qualifying service the retirement
gratuity shall be calculated as if he had 9 years of qualifying service i.e.,18
half-years.

20) If a Govt. servant dies while in service before completing 1 year of

qualifying service the retirement gratuity shall be calculated as if he had 3
years of qualifying service i.e.,6 half-years.

21) If a Govt. servant happens to die while under suspension the entire period
of suspension has to be treated as duty and the family is entitled to pay
and allowances, less subsistence allowance already paid. In such cases,
family pension should be calculated on the pay that would have been
drawn had he not been kept under suspension.

22) For sanction of Enhanced Family pension (50% of last pay drawn) the
Govt. employee should complete 7 years of qualifying service.

23) If he dies before rendering 7 years of qualifying service, Normal Family

pension (30% of last pay drawn) is admissible.

150
24) The Enhanced family pension shall be payable up to 7 years from the day
following the date of death or attaining the age of 65 years of the
deceased employee which ever is earlier.
25) The normal family pension is payable from the day following the date of
Completion of 7 years from the date of demise till death or remarriage.

26) In case of death of a Govt. employee while in service, if the family has no
other earning member and suitable person for appointment, Ex-gratia of
the following amount may be granted by the appointing authorities.

Class IV - Rs. 40,000/-

NGOs - Rs. 60,000/-
Gazetted - Rs. 80,000/-

[G.O.Ms.No. 166 GAD (Ser.G) Dept dt. 31-03-2005]

This should be debited under the respective Major and Minor Sub heads of the pay
and allowance of the deceased employee under 310/317.

PENSION CALCULATION
Date of Birth (Art. 358)
Add Superannation
Age Rule 42
Date of Attainment of
Superannuation age
date of retirement................................... A.N.
(-) Date of Appointment
Total Service

(-) Non Qualifying

Service
(+) Add Weightage max.5
Years or difference between
33 years in case of
superannuation
and
Max 5 Years or
33 Years or left over Service for
Voluntary retirement (retiring pension)
Which ever is less
and
No weightage is admissible in
other Cases
Gross qualifying
Service

151
Round Off the service fro the purpose of calculation of Pension & Gratuity i.e.
number of half years.
Service pension = No. of Completed Years
(Rule(2) 66 x Last pay drawn

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

(Rule 46) drawn+DA or Rs. 8,00,000/-, which ever is less
Family Pension Rule 50(3) 50% of Last Pay drawn
Normal family pension Rule 50(2) 30% of Last pay drawn
Commutation of Pension 40% of Service Pension x 12x Purchase
value
Restoration of commutation After completion of 15 years from the date of
payment of committed value

PROCEDURE TO BE FOLLOWED IN NEW CASES:

1] The DTO while forwarding the PPO/GPO/CVP to the STOs concerned duly
assign the P.P.O.ID for arranging payments through S.B. Accounts of Bank
Branch opted by the pensioner, the DTO shall intimate the same to the
Pensioner by post.

2] After ensuring the proper identification of the pensioner and after obtaining
relevant certificates, in triplicate, and make payment as per rules in vogue.
New pensioner should be identified by the Departmental Official , other
pensioners who are already drawing pension at the Sub-Treasury concerned
Payment shall be authorized only when Treasury Officer is personally satisfied
that the pensioner is genuine after verification of Identity card, Ration Card,
Election ID Card, Adhar Card House address etc.
3] The STO has to send the original authorizations of GPO/CVP to the Dist Treasury along with annexure II (b) duly noting the
payment particulars The DTO in turn shall enclose the above authorizations to the pension paid vouchers [Annexure IV] and send
them to the AG along with the monthly Account The pensioners copy of GPO and CVP shall be cancelled and kept with the STO
for audit.

4] DR admissible on the original pension but not on the reduced pension;

5] The commuted portion of the pension should be restored after completion of
15 years as per GO MS NO 44 F&P DT 19-02-1991, except in case of
voluntary retirement which is covered by GO MS NO 176 FINANCE
DT 23-6-82.
6] The recovery of CVP from the pension is from the date of payment of CVP or
three months from the date of authorization which is earlier..
7] The pensioner is not entitled to commute pension again due to restoration of
pension; or any consolidation of pension.
8] Every pensioner has to submit the AVC (life certificate) during the month of
November of every year at the concerned STO or at the Bank where the
pensioner drawing pension personally as per Cir. Memo.No.10393-
A/79/PSC/2005.dt.19-10-2005 in the prescribed proforma. [SR 71, SR 78 of
APTC Volume I]

152
9] For payment of family pension for life those are Mentally retarded and Physically
Crippled pensions are submit certificate for the every three years , A certificate
to that effect that she/he is continued in the disable state issued by the
Competent authority
10] The pensioner has to furnish the employment/non-employment/re-
employment; marriage/non-marriage certificate duly attested by any Gazetted
Officer to the STO in the month of November every year.
11] If the above certificates not received by the STO; the pension for the month of
April should be stopped until the receipt of the above certificates.
12] In case of the death of the pensioner; the family members of the deceased
pensioner should intimate the death immediately; on receipt of the above
information the STO has to delete the data in the system and take action to
workout LTA, Death Relief and making arrangements for payments after
satisfying himself regarding the genuineness of the claim.
13] On receipt of the intimation of the death of the pensioner from the FP
beneficiary, the STO has to take action for commencement of FP as per the
authorization available in the PPO; and also watch the time limit prescribed for
EFP by maintaining Registers in the prescribed proforma.
14] Death relief eligible for service pensioners only i.e., Rs 10000/- or one month’s
pension[ Excluding the commuted portion of pension] last drawn which ever is
more w.e.f. 10-02-2010 and it should be noted in the BHs of the PPO
15] Death relief in respect of municipal teachers shall be paid from the concerned
municipality only from their general funds.
16} For payment of two family pensions to a person subject max of the half of the
maximum of the pay scale which the pension is authorized.
For example if a person receive 2 family pensions, total of the two family
pension should not be more than 50% of the Max of time scale 55600 under
RPS 2010.

17] When the Government Pensioner has no family, the nomination to receive
obsequies charges can be made in favour of any person including Company or
Association or Body of individuals

153
 FAMILY PENSION(Rule 50 of AP Revised Pension Rules, 1980)

(G.O.Ms.No. 315 Fin. (Pen.I) Dept dt. 07-10-2012 and G.O.Ms.No.353 Finance
(PSC) Dept dt. 04-12-2010)

1] The Government have issued orders in G.O.Ms.No. 315 Fin (Pen.I) Dept dt.
07-10-2010, the eligible beneficiaries of family pension are devided into two
categories:

CATEGORY-I

(i) Widow or Widower, up to the date of death or remarriage which ever is

earlier
(ii) (a) Son/daughter (including widowed daughter) up to the date of
his/her marriage/remarriage or till the date he/she starts earning or
till the age of 25 years, which ever is earliest.
(b) Sons/daughters who are physically/mentally disabled throughout
their life subject to the conditions specified therein

CATEGORY-II

(i) Unmarried/widowed/divorced daughter, not covered by Category-I

above, up to the date of marriage/re-marriage or till the date she starts
earning or up to the date of death which every is the earliest.

(ii) Parents, who were wholly dependent on the Government servant

when he/she was alive, provided the deceased employee has left
behind neither a widow nor a child. Family pension to dependent
parents will continue till the date of death.

2] Family pension to the unmarried/widowed/divorced daughters referred to in

Category-II and dependent parents referred to in Category-II shall be payable
only after the other eligible family members in the Category-I have ceased to
be eligible to receive family pension and there is no physically/mentally
disabled child to receive the family pension.

3] The income criteria for dependency will be the minimum family pension along
with dearness relief thereon.

4] The Childless Widow of a deceased Government employee shall continue to

be paid family pension even after her remarriage subject to the condition that
the family pension shall cease once her independent income from all other
sources becomes equal to or higher than the minimum family pension
prescribed from time to time. The family pensioner i.e, the child less widow, in
such cases would be required to give a declaration regarding her income from
other sources to the pension disbursing authority once in every six months.

154
5] The widowed/divorced daughter, irrespective whether she became
widowed/divorced either before or after the retirement of the employee is
eligible for family pension, provided the spouse predeceases the pensioner
and sons/daughters referred in Category-I above become ineligible for the
family pensions.

6] The scheme is applicable to all pensioners who retired either before or after
the issue of orders in G.O.Ms.No. 523 Finance (Pension. I) Department dt. 22-
06-2004 and G.O.Ms.No. 238 Fin. (Pen.I) Dept dt. 08-08-2008.

7] Where the family pension is payable to Physically crippled/mentally disabled

twin children, it shall be paid in equal shares. Provided that when one such
child ceases to be eligible, his/her share shall revert to the other child and
when both of them cease to be eligible, the family pension shall be payable to
the next eligible single child/twin children.

8] The family pension shall be paid to Physically crippled/Mentally disabled

through the guardian as if he/she were a minor

9] The person receiving the family pension as guardian of such son or daughter,
shall produce every 3 years a certificate from a Medical Officer not below the
rank of a Civil Surgeon to the effect that he or she continues to suffer from
disorder or disability of mind or continues to be physically crippled or disabled.

10] Family means – Category –I - Spouse, sons/daughters, adopted children

legally before retirement, son or daughter born after retirement,
physically/mentally disabled son/daughter.

Category-II- Unmarried/widowed/divorced daughter, parents

11] For sanction of family pension under Category-II, if the claimant is a

unmarried/widowed/divorced daughter, a self declaration to the effect that she
is wholly dependent on the employee/pensioner has to be enclosed.

12] If the claimant is divorced daughter, an attested copy of the divorce deed has
also to be enclosed.

13] If the claimant is a widowed daughter, the Death Certificate of her husband
together with a certificate from the concerned M.R.O to the effect that the
person specified in the Death Certificate was her husband also have to be
enclosed.

14] If the claimant is a parent, the death certificate of service pensioner/earlier

family pensioner to be enclosed. A Certificate from the MRO to the effect that
the claimant is the father/mother of the deceased Government
employee/service pensioner has to be enclosed. A self-declaration by the
claimant to the effect that he/she was wholly dependent on the Government
employee when he/she was alive and that the deceased has left behind
neither a widow nor a child also be enclosed.

155
15] If the father and mother of the deceased pensioner are both alive, the father is
eligible for family pension in preference to the mother. If the father is not alive,
then the mother is eligible for family pension.

16] If the claim by father, the pension sanctioning authority has to verify the
correctness of the name of the father from the Service book of the employee.

TRANSFER OF PPOs
TRANSFER WITHIN THE JURISDICTION OF STO:
If the pensioner desires to change the Bank branch within the same Sub
Treasury jurisdiction, the pensioner has to close the pension SB A/c in the existing
bank, obtain a certificate that there are no loans pending against the said account,
and intimate the fact to the STO along with representation duly furnishing the
information regarding newly opened SB A/c No and name of the PBB for crediting
his pension in same account. After receipt of the same the STO has to take further
action accordingly and intimate the fact to the DTO;
TRANSFER WITHIN THE DISTRCT:

1. The pensioner should submit an application along with original PPO and
closed SB A/c passbook with a certificate that there are no Bank loans
pending recovery and no excess payment of pension against the pension A/c
for transfer. He should also furnish the new residential address and other
information required at the new station;
2. The STO after appending last payment certificate in both half of the PPO duly
noting necessary entries in the Registers maintained at STO and forward the
same to the DTO for further action. The STO should also delete the concerned
pension Record from the master data in the computer.
3. The DTO after recording necessary entries in the registers concerned under
his attestation and forward the both halves to the new STO for further action.
4. The new STO who received the transfer PPO should note the particulars in the
registers concerned in Form 81 and arrange payment of pension through bank
opted by the pensioner and the pensioner’s half should be returned to the
pensioner. The STO in the new station shall make relevant entries in the
pension Master data.

TRANSFER OUTSIDE THE DISTRICT:

1. The pensioner should submit an application along with original PPO and
closed SB A/c passbook with a certificate that there are no Bank loans
pending recovery against the pension A/c for transfer. He should also furnish
the new residential address and other information required at the new station.

2. The STO after appending last payment certificate in both halves of the PPO.
duly noting necessary entries in the Registers maintained at STO and forward
the same to the DTO for further action. The STO should also delete the
concerned PPO from the pension master data.

156
3. The DTO should send the PPO with descriptive rolls to the other DTO after
making necessary entries in the concerned pension stood duly marking of the
covering letter to the AG AP Hyderabad for allotment of new PPO number of
respective District. While sending the PPO to other district, the forwarding
letter Should be signed by the Deputy Director only as his specimen
signatures only will be available in other districts for cross verification.
4. On receipt of the transfer PPO the DTO should make necessary entries in the
concerned Registers maintained in Form 81 and forward the same to the STO
where the pensioner opted to take pension for further action.
5. On receipt of the new PPO number from the AG the DTO should enter the AG
No. Reference and date in the register concerned and forward the same to the
STO where the pensioner is drawing pension for making necessary entries in
the stood.
6. The new STO who received the transfer PPO should note the particulars in the
registers concerned in Form 81 and arrange payment of pension through bank
opted by the pensioner and the pensioner’s half should be returned to the
pensioner after due obtaining muster.

OUTSIDE THE STATE:

1. The pensioner should submit an application along with original PPO and
closed SB A/c passbook with a certificate that there are no Bank loans
pending recovery against the pension A/c for transfer. He should also furnish
the new residential address and other information required at the new station;
2. The STO after appending last payment certificate in both halves of the PPO.
duly noting necessary entries in the Registers maintained at STO. and forward
the same to the DTO for further action. The STO should delete the pension
record concerned from master data.
3. The DTO should record the fact in the stood maintained at DT and send the
BHs to the AG.
4. The AG will forward it to the AG of other State where the pensioner wishes to
take pension for further action.
5. If there are any excess payments made at Sub-Treasury, the transfer
application shall not be considered until completion of recovery.

157
 PROCEDURE FOR ISSUE OF DUPLICATE PPO IN CASE OF LOSS OF
PENSIONER‘S HALF:
1. If the pensioner’s half is lost, the pensioner should make police enquiry and
then apply for duplicate. The cost should be collected from the pensioner. In
case of PPO turned out, duplicate may be issued by collecting the cost of
renewal of PPO.
2. The STO should prepare pensioner’s portion of duplicate PPO with reference
to the particulars available in the original D.H. certifying it to be true and copy
should be sent to DTO along with duplicate and original duly recording the fact
in the pension stood with last payment certificate.
3. The DTO should verify the duplicate PPO with original and also with the stood
available at Dist Treasury and sign the duplicate duly noting the date from
which the pension should commence under his attestation.
4. The period of cancellation for PPOs is 3 years.[ In case of un drawn pension
for more than 3 years and send to AG for cancellation.]
5. The DTO can issue a duplicate PPO in cases of loss of pensioner’s portion of
PPO as per SR 85 of TR 16 of APTC Vol.I.
6. The DTO has no power to issue duplicate copy of DH; such cases have to be
referred to AG by the DTOs duly intimating the last payment certificate [Cir
Memo No D2/21028/2001 dt 6-9-2002 of the DTA AP Hyderabad].

PROCEDURE FOR PAYMENTS OF PENSION/ FAMILY PENSION TO THE

PENSIONERS WHO RESIDE ABROAD.
1. Pension as well as Family Pension can be drawn by those who live abroad
through power of attorney in favour of a bank as per procedure laid down in
SR 69 (b) under TR 16 of APTC Volume. I.
2 The pensioner may then present his claims through a well known bank or an
agent in the manner indicated in SR 6 provided the bank or agent produces on
each occasion, a certificate signed by a Magistrate, a Notary, a Banker or
diplomatic representative of India that the pensioner was alive on the last day
of the period for which his pension is claimed, or executes a bond
guaranteeing the refund or over payment to the Govt and produces at least
once in a year the life certificates in respect of a pensioner signed by a
persons mentioned above.
[Memo No 64468/1964/68-10 Dt. 20-12-69]
3 The bank or agent shall also produce a letter of authority from the pensioners
once 6 months to the effect that the bank or agent is authorized to receive the
pension on behalf of the pensioner.[Memo No 603/ Accounts/ 62 -1 dt 18-1-
62]
4 RBI permission is not required now for payments made in India in Indian
currency. It is up to the pensioners to make their arrangements to draw in
foreign currency providing their legitimacy.

158
5 The life certificate furnished by a person authenticated by Notary public in
other Country is acceptable as per the provisions of Sub-Rule 69[b] under TR
16 of APTC Vol-I

PROCEDURE FOR PAYMENT OF AREARS OF PENSION DUE TO A

DECEASED PENSIONER TO THE LEGAL HEIR:

1. The arrears of pension is payable up to and inclusive of date of death and the
LTA is payable under the orders of the DTO if the claim preferred by the legal
heir within one year from the date of death [SR 18 (a)].
2. If the pensioner filed nomination for the payment of arrears of pension; they
are payable to the nominee only.
3. If there is no nomination, arrears are payable to the legal heir according to
procedure laid down in SR 19 of TR 16 of APTC Vol.I and GO MS NO 169
F&P[FW PEN.I] DT 23-6-86.
4. If the claim is preferred within one year and if the nomination has not been
filed by the pensioners the legal heir has to submit an application along with
death certificate; Pensioner half, Legal heirs certificate issued by the Revenue
authorities.
5. Statement from two trustworthy persons binding themselves responsible for
future payments in case of disputes:
A] Payment of arrears of pension to the legal heirs up to Rs.2500/- shall
be made under the orders of the DTO.
B] If the amount exceeds Rs. 2500/- and below Rs. 10000/- under the orders
of the pension sanctioning authority; on the execution of an indemnity bond in
form 6 of APTC with 2 sureties of proven financial ability to meet the
obligations.
C] When ever there is any doubt as to the claimant’s right and the title
payment shall be made only to the person producing legal authority.
6. If the claim is preferred after one year from the date of death it requires pre-
audit by the AG [ SR 89 (a) and 90 of TR 16].
7. After payment of arrears both halves of PPO should be sent to the AG duly
noting the fact of payment of Pension [ SR89 © under TR 16].
8 In case of death of pensioner governed by FP rules 1964 and RP rules 1980
the Treasury shall start paying the FP as authorized by the AG {SR 76 A of TR
16].

159
PENSION REMAIN UNDRAWN FOR OVER 3 YEARS:
A pension not drawn over 3 years seizes to be payable [SR 87 (a)] The
Treasury Officer should examine the DHs once in half year and all such DHs
should be detached and sent to AG with a statement [SR 87(e) TR 16]

SANCTION OF PROVISIONAL PENSION:

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

3 75% of the normal pension entitlement is eligible as provisional pension.

ANTICIPATORY FAMILY PENSION(RULE 51)

This pension to the extent of 75% may be paid by the Head of the Office after
according sanction to the eligible members of the family up to a period of six
months or till the family pension order issued by the AG/LF whichever is
earlier. No allowances should be admissible on the Anticipatory Family
pension. [Note 1 under Rule 51(B) of AP Revised Pension Rules 1980]

REGULATION OF PENSION OF A PENSIONER WHOSE WHERE ABOUTS

ARE NOT KNOWN:
1] The family pensioner has to lodge a complaint with the police authorities and
obtain a report to the effect that the pensioner has not been traced after all
efforts made by the family pensioner.
2.} The family pension beneficiary have to apply to the pension sanctioning
authority with the above documents and indemnity bond and based on the
sanction of the pension by the pension sanctioning authority, the pension
disbursing officer will take necessary action for commencement of EFP/NFP
with out any authorization from the AG.
2] The family pension shall be paid to the family pensioner after completion of
one year from the date of filing of FIR.
4] Based on the nomination already authorized by the AG, The pension
disbursing authority will take necessary action for commencement of pension
without any further authorization from the AG.

160
5] If there is no nomination, the family pensioner has to apply for family pension
in the prescribed proforma along with above documents to the pension
sanctioning authority for further action.

OTHER IMPORTANT POINTS ON PENSONS

1) In cases in which Service Registers are not available or destroyed on account

of floods, fire etc. the pension/ family pension can be settled based on an
affidavit obtained by the pensioner from a contemporary or a co-pensioner
before the Notary public.(G.M.No.02663/A37/A1/Pen.I/94-F & P Dept. dt.22-03-
1994)

2) The Govt. has issued instructions to the Director of Treasuries & Accounts, AP,
Hyderabad and all the Pension Disbursing Officer to recover the excess
amount of pension paid to the pensioners, not exceeding in 12 installments and
to fix responsibility on the person responsible for wrong calculation. (
Cir.Memo.No.31999-C/212/PSC/2005-D dt.14-9-2005)

3) Any Government dues etc due from the Pensioner can be recoverable from the
Dearness Relief on pension, after issuing a show cause notice to the
concerned pensioner and after considering the explanation, if any, submitted by
the pensioner within the stipulated time. (G.O.Ms.No.227 Fin(Pen-I) Dept.dt.29-
05-2001)

4] All Govt. Servants irrespective of their religion shall not marry a second
wife (when the first wife is alive) without the prior permission of the Govt.
as per Rule 25 of A.P.C.S. (Conduct)Rules, 1964, and such second wife
shall not be eligible for family pension and retirement gratuity (Govt.
Cir.Memo.No.11027-B/26/Pen.I/87-F & P(Fw Pen-I) Dept.dt.20-09-1991)

4) In case of a Govt. servant who married a second wife with prior permission of
Govt. and dies leaving two widows, the family pension shall be payable to them
in equal shares. (G.O.Ms.NO.351-F & P(FW Pen-I) Dept.dt.07-10-1997)

5) In case of death or remarriage of a widow on or after 22-8-1998, her share of

family pension will become payable to her eligible child and if there is no
eligible at that time, the payment of her share of family pension will cease.
(G.O.Ms.NO.188-F & P(FW Pen-I)Dept.dt.22-8-1998)

6) If a widow and also children from another wife who is divorced or not alive
survive a Govt. servant/Pensioner, such children are entitled to the share of
family pension, which their mother would have drawn, had she been alive.
However, the children born from such second wife are not entitled for share in
pension/gratuity of their father. (Section 6 of Hindu Marriages Act)

161
7) The children of Govt. servants suffering from disabilities such as Rheumatoid,
Arthritis, Schizophrenia, Joint pains, Dumbness, Deafness, Partially Blind and
Partially crippled are not eligible for Family pension for life(Cir.Memo.No.1682-
A/94/A2/Pen.I/2006 Fin.(Pen.I)Dept.dt.03-02-2006)

8) The benefit of family pension to physically handicapped children, however, is

admissible only in respect of Govt. employees who are eligible for family
pension under the A.P.R.P. Rules,1980 (G.O.Ms.No.240-F &P(FW Pen-I)
Dept.dt.01-06-1994)

9) The person receiving family pension as guardian of physically handicapped

son or daughter shall produce Medical Certificate once in every three years and
also furnish a Certificate to the Treasury/ Bank every month that 1) he/she has
not started earning livelihood. 2) In case of daughter, that she has not yet
married. (G.O.Ms.No.52-F & P(FW Pen –I) Dept.dt.20-02-1984 read with Govt.
Memo.No.42885/81/A2/Pen.I/99-F & P (FW Pen.I) Dept.dt.26-05-2000)

No allowance shall be admissible on the Anticipatory Family pension (Rule 51(B)

of the A.P. Revised Pension Rules 1980 as amended through G.O.Ms.NO.71-F &
P dt.22-02-1994

PENSION CALCULATION
Date of Birth (Art. 358)
Add Superannation
Age Rule 42
Date of Attainment of
Superannuation age
date of retirement................................... A.N.
(-) Date of Appointment
Total Service

(-) Non Qualifying

Service
(+) Add Weightage max.3
Years or difference between
33 years in case of
superannuation
and
Max 5 Years or
33 Years or left over Service for
Superannuation
Which ever is less
and
No weightage is admissible in
other Cases
Gross qualifying
Service

162
Round Off the service fro the purpose of calculation of Pension & Gratuity i.e.
number of half years.
Service pension = No. of Completed Years
(Rule (2) 66 x Last paydrawn
Retirement Gratuity = 1/4x No. of Completed half Years x Last Paydrawn
(Rule 46) or
Rs. 8,00,000/- Which ever is less
Family Pension Rule 50(3) 50% of Last Pay drawn
Normal family pension Rule 50(2) 30% of Last pay drawn
Commutation of Pension 40% of Service Pension x 12x Purchase
value
Restoration of commutation After completion of 15 years from the date of
payment of commuted value

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

from 1979 to 1999 as follows:-

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

Basic Pension as on 1-4-78 Rs

Adhoc Relief 30%
Minimum of Rs.30/- and Maximum Rs.150/-

A.H.I. 10% of the basic Pension

minimum of Rs.15/- and Maximum of Rs.50/-

___________
Total Consolidation of pension of 1-4-78
___________

2) 1986 Consolidation of Pension:-

G.O.Ms.No.75, Dt. 07-03-90
Basic Pension of 1-7-86 Rs.

Pay ranges upto Rs.640/- 90% Max. Rs.576/-

Pay range above Rs.640/- 72% Min. Rs.576/-
___________
Consolidation Pension of 01-07-86 Total
___________
3) 1993 Consolidation of Pension:-
G.O.Ms.No.239, Dt.04-06-1993
Basic Pension of 1993 Rs.
Pay ranges upto Rs.1750/- 83% Max. Rs.1453/-
Pay range in Rs.1750/-to Rs.3000/- 62 % Min. Rs.1453/-
Max. Rs.1860/-
Pay range above Rs.3000/- 54% Min. Rs.1860/-

Consolidation Pension as on 1/4/93

Monetary Benefit from 01-01-93

163
4) 1-4-94 Consolidation of Pension:-
G.O.Ms.No.303,Dt.02-09-1994
Basic Pension as on 01-07-92 Rs.
Pay ranges upto Rs.1750/- 83% Max. Rs.1453/-
Pay range in Rs.1750/-to Rs.3000/- 62 %
Min. Rs.1453/-Max. Rs.1860/-
Pay range above Rs.3000/- 54%
Min. Rs.1860/-
10% Fitment as on 01-07-92 subject to
Maximum Rs.250/-
Consolidation pension as on 1-4-94

5) 1999 Consolidation Pension:-

G.O.Ms.No.156,Dt.16-09-99
Basic Pension as on 1-4-94 Rs.
Pay ranges upto Rs.3190/- 66% Max. Rs.2106/-
Pay range in Rs.3190/-to Rs.4910/- 55.80 % Min. Rs.2106/-
Max. Rs.2740/-
Pay range above Rs.4910/- 50.70%Min. Rs.2740/-

Fitment of Percentage as follows:-

25% of the Basic pension of 1999 in addition to:-
weightages of Fitment allowed for the cases for the pension as per their
retirement dates as detailed below:-

(a) Pensioners retired prior to 1-1-74 — 6%

(b) Pensioner retired between 1-1-74 to 31-3-78 — 3%

(c) Pensioner retired between 1-4-78 to 30-6-86 — 2%

Consolidation pension as on 01-07-98 Rs.

Monetary Benefit from 01-04-99

6) 2005 Consolidation of Pension:

G.O.(P)No.248,Fin (Pen. I)Dept.dt.04-10-2005.
Monetary Benefit from 01-04-2005.

Basic pension as on 01-07-2003

Dearness relief @ 30.266% on basic pension
Fitment @ 16% on basic pension

7) 2010 Consolidation of Pension:

G.O.(P)No.100,Fin (Pen. I)Dept.dt.06-04-2010
Monetary Benefit from 01-02-2010

Basic pension as on 01-07-2008

Dearness relief @ 42.39% on basic pension
Fitment @ 39% on basic pension

164
8) 2015 Consolidation of Pension:
G.O.(P)No.51,Fin (HRM .IV)Dept.dt.08-05-2015
Monetary Benefit from 01-02-2010

Basic pension as on 01-07-2013

Dearness relief @ 63.344% on basic pension
Fitment @ 43% on basic pension

EXCESS PAYMENTS / DOUBLE/ FRADULENT PAYMENTS – HOW DO THEY

OCCUR
During the course of inspection, the Treasury inspection parties of the A.G. have
been noticing excess payments in pensions due to various reasons which are
listed below.

1. Due to incorrect consolidation – Feeding of incorrect data in the system

such as incorrect basic pension, incorrect date of retirement/death.
Due to raising of the minimum pension to Rs.715 in RPS 1993
Minimum is Rs.370 w.e.f.1-12-89 & Rs.1275 w.e.f.1-4-99
2. Due to payment of E.F.P. beyond time limit/F.P. beyond age limit in case of
children. Non feeding /incorrect feeding of the time limit in the system or
non-maintenance of time limit watch register or non-noting of certain time
limit PPOs in the register.
3. Due to payment of inadmissible relief to FP beneficiaries who are employed
in state govt./ undertaking/local body/ or in receipt of service pension
4. Due to payment of relief of FP beneficiaries appointed on compassionate
grounds beyond 31-08-2000
Not eligible w.e.f.01-09-2000 onwards
5. Due to payment of minimum pension to each of the haft share pensions
6. Due to irregular consolidation of the pension in pay scales in which it was
authorized
7. Due to non-deduction of 1st and 2nd CVP
8. Due to payment of F.A. to service pensioners
9. Due to erroneous calculation of the arrears on account of the arrears on
account of revision of pension
10. Due to double payment of pension – Payment of F.P. twice on the same
PPOs
11. Non-recovery of the amounts advised by the A.G. from D.C. R.G
12. Non-adjustment of A.P./A.G. paid to the pensioner
13. Due to payment of F.P Instead of F.A.
14. Due to non-deduction of Income Tax

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SHORT PAYMENTS – HOW THEY OCCUR

Short payments are also noticed for various reasons

1) Pension not revised to minimum
2) Pension not consolidated
3) Incorrect consolidation
4) NOTING OF INCORRECT TIME LIMIT
E.F.P. payable for a period of seven years from the day following the
date of death of the Government servant or up to the date of which he
attains 65 years of aged had he been alive.
Such mistakes occurred in F.P. cases of retirement on medical grounds.
5) Delayed restoration in C.V.P.

IMPORTANT POINTS UNDER RPS 2015 (G.O.Ms.No.51 dt.08-05-2015)

1) Provisional pensioners and Anticipatory pensioners are eligible for

consolidation with MBF 01-04-2015

2) Minimum pension is Rs.6500/-

3) Financial Assistant is Rs.6500/- No DR is admissible

4) The employed family pensioners are eligible for DR on family pension irrespective
of the fact that he/she is getting DA on his pay. On retirement, the employee is eligible
for DR on only one pension which is beneficial.

5) The Govt. employee who are appointed on compassionate grounds are not eligible
for DR on family pension.There are eligible for DR on employment only

6) Payment of DR on two pensions where one pension belongs to State Govt. of AP

and other pension belongs to Central Govt including military pension, DR is
admissible on both pensions (G.O.Ms.No.350 F & P (FW Pen.I)Dept.dt.09-08-
1976)
7) Payment of DR on two state Govt. pensions – DR is admissible on only one pension
which is beneficial to the pensioner

8) Payment of family pension to be commenced to the eligible family pension

beneficiary of deceased provisional pensioner only after abatment orders are issued
by the disciplinary authoritiy/ competent authority and family pension authorization
issued by the AG/DAO
9) The DCRG was raised from Rs.8,00,000/- to Rs.12,00,000/- w.e.f.2-6-2014 under
RPS 2015. (G.O.Ms.No.22 Fin(HRM.V)Dept.dt.17-02-2016
10) No Change in CVP Table
11) The death relief is raised to Rs.15000/- w.e.f.08-03-2016 (G.O.Ms.No.39
Fin(HRM.V)Dept.dt.08-03-2016
12) Medical allowance raised to Rs.300/- per month w.e.f.1-12-2015 (G.O.Ms.No.189
Fin(HRM.V)Pensions dept.dt.31-12-2015

13) 11% interest on excess paymens shall be recovered. Interest H.O.A. 0049-04-800-
00-022-000 (DTA Cir.Memo.No.D3/2/2014.dt.27-04-2015)

166
 DEPOSITS
[Revenue, security, election, criminal court deposits]
1] In the treasuries, a register of receipts Form No. TA 20 should be maintained
to record transactions relating to receipt amounts in respect of revenue,
security, election, criminal court deposits. Each entry should be attested by the
STO at sub-treasury and ATO at Dist. Treasury
2] The deposit can be repaid at the orders of the departmental authority and shall
be preferred in APTC Form 64.
3] For refund, original challan and sanction order issued by the departmental
officer should be enclosed.
4] The repayment register should be maintained in Form TA 21
5] On completion of each transaction / day , the accountant concerned and the
STO should strike of the balances invariably
6] Every month a plus and minus memo should be appended in the deposit
register under proper attestation of the Treasury officer
7] The deposit that have been lapsed should not be repaid without the specific
pre- audit by the DTO
8] The claim of lapsed deposit item should be preferred in Form 65
9] The claim for repayment of any deposit amount shall not be honoured without
verification of the original receipt entry.

REVENUE DEPOSITS:

1] The name of the payee after the words ‘ passed for the payment’ should be
specified.
[Authority: SR 31[s] of TR 16 of APTC Volume-I]
2] The claim should be preferred in A.P.T.C. form 64

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

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

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

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

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

6] The certificate to the effect that payment will be made within 3 months from the
date of orders or, close of the financial year which ever is earlier. [Authority:
As per insn.21 of TR 16 & 32[q] of TR 16 of APTC Vol.I]

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

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

167
8] In case of repayment of lapsed deposit, certificate to the effect that a note of
repayment has been recorded against original entry is required. Claim has to
be preferred in APTC form 65- [Authority: SR 31[a] of TR 16]

9] The bill for refund of revenue deposit has to be preferred in APTC Form 64
[Authority: SR 27 of TR 16]

10] A certificate that the refund has been noted against in original receipt has to be
furnished

11] A certificate to the effect that restriction prescribed in regard to time limits in
Art.35 of APFC Vol-I is required.
[Authority: As per Sub-Para 2 of SR 27 of TR 16 of APTC Vol.I]

12] Certificate to the effect that the sanction of refund satisfied conditions
prescribed in the department rules and administrative orders is required.

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

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

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

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

PD ACCOUNTS :

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

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

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

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

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

body

4] The administrators of local bodies should draw the moneys through cheques
only

5] The cheque issued by the administrator is up to 1[one] month [SR 49 TR 16 of

APTC Vol.I & G.O.Rt.No. 873 dt.24-4-2001]

168
6] If a cheque issued by the administrator is lost before payment he shall report
the fact to the TO and request him to stop payment of the cheque if presented
by anyone. Accordingly, the TO shall take necessary steps to stop the
payment on the lost cheque and send a certificate to the administrator
accordingly. In case any stopped cheque is presented at Treasury, the
Treasury Officer shall refuse payment and return the cheque to the party with
an endorsement payment stopped written across the cheque, if the cheque is
payable directly at the bank intimation should be given to the bank [ SR 15 TR
16 Inst.41 Para 2 , Inst. 57 and 58 of APTC Vol.I ]
7] If a cheque book lost by the administrator, he should report to the police for
investigation besides sending a report to the treasury immediately. The
treasury officer after thorough verification of the records , the matter should be
reported to all the DTOs in the state for further action

8] For every transaction, the closing balance should be struck correctly and
attested by the STO/ ATO and cheques should be honoured to the extent of
balance available. Cheques/challans in a PD account shall be posted day wise
in chronological order.

9] If there is any over-draft under deposit of local fund, the amount should be
recovered with interest 12% for the period of over-drawl[Authority: Para
16.14.6. of A.P.T&A Functionary manual]

10] If a personal deposit Account is not operated for more than 3 complete years
and there is reason to believe that the need for the deposit account has
seized, the same should be closed in consultation with the Administrator.
[Authority: Art 271 [IV] of APFC Vol.I]

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

The Administer should submit CAB’s to Treasury by 30th of June of every year
duly reconciled the figures up to 31st March. If the CAB’ are not received from
the Administrator by Treasury officer within the stipulated Period the Treasury
Officer may withhold further payments. If the cheques are payable directly at
the bank. The Treasury Officer may advise the bank not to honor the
Cheques of an Administrator who fails to send a Certificate of acceptance of
balance.[Inst.3 & 4 Chapter 4 of, A.P.F.C. Volume-I G.O.Ms.No.43
F&P(FWACT.II) Dept., dt.24-2-87.]

169
 STRONG ROOM

1] Every Sub Treasury and District Treasury is provided with a Strong Room with
an Iron Gate welded with mesh on the gate having double lock arrangements.
2] It requires fitness certificate issued by the EE R & B for every 3 years, other
wise no place should be used as a strong room.
The following are the items preserved in strong room:
A] To store the stock of all varieties of stamps; match
excise band rolls.
B] Currency chest, Cypher Code—Double lock balance;
and single lock balance at Non Banking Sub Treasury;
C] To keep valuable articles and departmental cash chest
deposited for safe custody;
D] Boxes containing ballot papers for conducting elections;
E] Boxes containing question papers of Public Service
Commissions, Board of Examinations;
F] To keep amanath balances;
G] To keep stock of Cheque books and pass books;
H] Private articles of any person should never be kept in
the strong room.
3] For every Sub Treasury adequate Police Guard should be provided with the
strength of 4 constables and 1 head constable.
4] The Strong Room should be neat and tidy. Suitable and timely steps should
be taken to prevent damage to Stamps and other articles stored in the strong
room [Authority: DTA Memo No E3/27980/77 dt 17-5-75]
5] A gate entry register should be maintained as per SR 8 (a) under TR 11 for the
purpose of the persons who entered in the Strong Room should written their
names; date and time of entry and leaving and purpose on each occasion.
6] The strong room duplicate keys of the Dist. Treasury should be deposited with
the State Bank of India.
7] The strong room duplicate keys of the Sub-Treasuries should be deposited
with the Dist. Treasury.

8] Approved pattern pad locks should be used as the double-locks on the

entrance gate to a strong room, and also on the double-lock receptacles kept
in the strong room. In case of need they shall be purchased from PWD,
Seethanagaram.
9] The pad-locks and keys register shall be re-written once in five years.
10] All the locks supplied should be accounted for in a register in Form –
26[Authority: Inst. 5(a) of TR11 ].
11] In the Dist. Treasury, a combined register of Govt. pad-locks used in Dist.
Treasury, supplied to the Sub-Treasuries and spare pad-locks with Numbers
assigned to each should be maintained in Form – 26.

170
12] Every pad-lock should have a number engraved on it and this serial number
should be assigned by the DTO for entire district [Authority: Inst. 5(b) TR 11].
13] One set of keys held by STO and other by the DLO at Sub-Treasuries.
14] One set of keys held by the DTO and other by the STO who in charges Strong
room in Dist. Treasuries.
15] At no point of time, a single officer should be in the possession of both sets of
keys. In times of NGO strike etc., the DLO keys shall be entrusted to local
MRO.
16] Unless both the STO and DLO are present, the strong room or double-lock
receptacles cannot be opened.
17] No local mechanic should be allowed to repair treasury pad-locks or to make a
new key for one.
18] Disciplinary action should be initiated against concerned STO/DLO who has
lost the set of keys.
19] The cost of locks and keys purchased in view of loss should be recovered from
the STO/DLO who has lost the keys besides initiating disciplinary action.
20] The currency chest slip should be preserved carefully and bears consecutive
serial numbers with reference to the previous transactions and it should be
signed by both the STO and DLO.
21] The DTO is competent to order for transfer of funds within the district from the
chest of non-banking to another chest of non-banking, from the chest of non-
banking to bank and vice versa called as currency remittance.
22] For every six months physical verification of the stamps by the Concerned
authority should be conducted on 30 th June and 31st December every year
and certificate recorded thereon.
23] The ATO/STO/DLO/Shroff should furnish security bond as a security deposit
for the amounts of Rs.25,000/ 15,000 / 10,000 / 6,000 respectively. Otherwise
they are not entitled for the special pay for conducting strong room
transactions.
24] The following varieties of stamps are kept in strong room:
Non-Judicial/Court Fee Impressed/Court fee labels/ Special Adhesive
Stamps/Copy stamps/Notary stamps/ A.P. Advocate and their clerk’s
welfare fund stamps/ Revenue Stamps/ Govt. of India Insurance Stamps /
Indian Insurance Stamps/ Hundi stamps/ Share Transfer Stamps / Match
Excise Band Rolls.
25] The above varieties of stamps are received from I G of Registration and
Stamps, AP Hyderabad except N J Stamps up to Rs. 500/-
26] The Non-Judicial Stamps up to Rs,500/- are received from Security Printing
Press, Hyderabad.
27] On receipt of Stamps from the above depots, the DTO should personally
examine the packets and satisfy himself and count or caused to be counted in
his presence in detail. After counting the stamps are kept in double lock
almyrahs.[Authority: Instruction 16 under TR 11 read with Chapter IV of
Custody and Supply of Stamps]

171
28] Serial Number and Code Number should be affixed to the every NJ and CF
Impressed stamped papers received from the Security Printing Press,
Hyderabad by the DTO. [Authority: Lr No GO.01/23199/95 dt 1-9-95 of the
Commissioner & I G of Registration and Stamps, AP, Hyderabad].
29] After due verification the stock of stamps only posting can be made in double
lock registers.
30] After due completion of the above procedure, the stamps will be issued to the
STOs on receipt of their Quarterly indent duly posted in the double lock
registers concerned. The stamps should be counted in the presence of the
Shroff of the ST and handed over to him after obtaining his acknowledgement.
[Authority: As per Para 50 (i)(ii) under chapter IV of Custody and supply
of Stamps]
31] The sale of stamps are to be conducted at Sub Treasuries and Sub Registrar
counters only. The sale of stamps are conducted in two types—a] with
discount b] without discount.

32] If the stamps became unfit for issue or spoiled, they should be listed out and
report should be sent to the Collector, for verification of the Joint Collector.
After due verification of the Joint Collector , the write-off proposals are to be
submitted to the Commissioner, I G of Registration and Stamps, Hyderabad
through Collector.

33] After receipt of write-off proposals from the I.G., Regn. & Stamps, Hyderabad,
the Spoiled stamps are destroyed in the presence of the Joint Collector and
obtain the Signature of Joint Collector in the Spoiled Stamps Register.
Accordingly, the value of destroyed spoiled stamps reduced from double lock
register. A detailed report in the matter should be submitted to the IG of Regn.
& Stamps.

34] The following cheque books are kept in the strong room.
Local Fund Cheque books, MPP Cheque Books, PWD Cheque Books,
Forest Cheque books, PD A/c Cheque books, CM-14, CM-15, Pass Books
and Reserve Bank Draft Forms.
35] A fresh cheque book shall be issued after receipt of the printing requisition of
the old cheque book along with a covering letter from the Administrator duly
signed by him by authoring the messenger to receive the cheque book on his
behalf.

36] For the sale of cheque book to all departmental officers no cost need be paid
by the Administrators of all accounts except those falling under deposits of
local funds. The LF cheque book will be issued on payment of Rs. 10/-
.[Authority:Lr No. SP.CHBKS / 150/1988/307 DT 4-4-89 of Asst. Director,
Secretariat Press, Hyderabad]

37] In case of closure of any PD Account, the Administrator should submit the
unused cheque book with unused folio along with a letter of the above fact for
closure of the cheque book. The unused chequebook will be destroyed in the
presence of the Administrator. [Authority: Govt. Memo No. 21851/ 111/A1/
Admn.I/01 dt 7-6-2002]

172
38] Safe custody articles deposited at Treasuries have to be withdrawn once in
three years for verification and to re-deposit the same if necessary; after
affixing new seals. The penal rent @ 25/-per year for the period of exceeding
3 years have to be paid.[Authority: Instruction 19 under TR11 of APTC
Vol.I & G.O.Ms.No. 282 F&P [FW-TFR]DT 21-11-91 & GO MS NO 85 F&P
[FW-TFR] DT 30-5-92].

PROCEDURE FOR REFUND OF STAMP DUTY

The following procedure is prescribed for refund of stamp Duty which has been
paid through Bank challan in case the transaction does not materialize.

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

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

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

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

3. TheDist.Collector/DRO/Sub-Collector/Dy.Collector/R.D.O/Tahsildar
concerned, after due scrutiny issue proceedings for refund of the amounts
remitted in to the designated banks through challans remitted under the head
of account of stamp duty after deducting 10% of the total stamp duty paid.

4. The new system of payment through challan is given effect to from 22-09-2003
in Hyderabad and w.e.f 10-11-2003 in respect of the other parts of the state.
This facility for refund shall be extended for six months from the date of issue
of the circular in respect of previous claims. .[Authority: Circular Memo No.
G1/16619/2003 Dt.21-04-2004 of the Commissioner and Inspector General
of Registration and Stamps, A.P.Hyderabad.

173
 REFUND OF STAMP DUTY

Payment of net proceeds of entertainment tax to panchayats (G.O.Ms.No.168

Fin(TFR) dept.dt.08-08-2014)

1) The Entertainment Tax officers should submit to CTO quarterly every year a
statement showing the amount of tax released in the previous quarter alongwith
the certificate of entertainment tax officer concerned.

2) The figures should tally between department and treasury

3) The CTO shall issue proceedings sanctioning the amount to the local bodies

4) The CTO shall present the bills in quadriplicate to the Treasury alongwith the
TBR

a) Original to the treasury as a voucher with the daily sheet

b) Duplicate to be kept in the treasury
c) Triplicate to be sent to the DPO/CEO/Municipality
d) Quadriplicate sent to the CTO

5) 3% of the proceeds of the tax to be credited to the state government,

54% paid to the gram panchayats
36% paid to the mandal parishads
7% paid to the promoting the cinematography, films and arts

6) In respect of Municipalities/Muncipal corporations, 90% of the tax collections

may be apportioned to the municipality/muncipal corporations in whose limits the
entertainments are held

7) The STO shall adjust the amounts by transfer to the credit of the local bodies

8) Paid by transfer sealed shall be appended on four copies of bills and issue
certificate of credit to the local bodies

9) If reconciliation is not completed between treasury and department concerned,

the payments may be made on the departmental figures. The short and excess
adjustements shall be regulated in the next quarter.

PAYMENT OF SURCHARGE ON STAMP DUTY , PT, COMPENSATION AND

GRANTS IN VIEW OF THE MAJESTIRIAL FINES DUE TO PANCHAYATS
(G.O.MS.NO 169 FIN(TFR )DEPT.DT.08-08-2014) AND (G.O.MS.NO 170
FIN(TFR )DEPT.DT.08-08-2014)

174
SURCHARGE ON STAMP DUTY:
1) The SRO shall present the bills in quadriplicate to the Treasury alongwith the
TBR

a) Original to the treasury as a voucher with the daily sheet

b) Duplicate to be kept in the treasury
c) Triplicate to be sent to the DPO/CEO
d) Quadriplicate sent to the SRO

2) The payment of surcharge on stamp duty shall be debited to 0030-stamps and

registration, 02- non judicial, 901 – refunds

3) 5% of the amount shall be credited to the 0030 stamps and registration ,-03
registration-800- other receipts,collections, charges to department
The 95% of surcharge on stamp duty payable to local bodies

PROFESSION TAX:
1) The DCTO should submit to CTO quarterly every year a statement showing the
amount of tax released in the previous quarter alongwith the certificate of DCTO
concerned.

2) The figures should tally between department and treasury

3) The DCTO shall issue proceedings sanctioning the amount to the local bodies
duly debiting the Head of account 3604-108-05-310-312

4) The CTO shall present the bills in quadriplicate to the Treasury alongwith the
TBR

a) Original to the treasury as a voucher with the daily sheet

b) Duplicate to be kept in the treasury
c) Triplicate to be sent to the DPO/CEO/Municipality
d) Quadriplicate sent to the DCTO

5) The STO shall adjust the amounts by transfer to the credit of the local bodies

6) Paid by transfer sealed shall be appended on four copies of bills and issue
certificate of credit to the local bodies

7) If reconciliation is not completed between treasury and department concerned,

the payments may be made on the departmental figures. The short and excess
adjustements shall be regulated in the next quarter.

175
 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

176
 POST AUDIT

1] According to Note 3 under Local Rulings under Art. 47 of A.P. Account Code
Volume-II, If, owing to the volume of Sub-Treasury transactions, A treasury Officer
finds it difficult to scrutinize every Sub-Treasury voucher, he may at his discretion
have it done by the Accountant, and carry out a percentage check of not less than
20 % provided that, with the previous permission of the DTA the percentage check
by a Treasury Officer may be confined to not less than 10% , if the treasury officer
satisfied that the prescribed check, has correctly and sufficiently been applied by
the Accountant. All vouchers checked by the Treasury Officer himself should be
initialed by him in token of the fact. The percentage should be calculated on the
number of bills paid at the Sub-Treasury without pre-audit by the district Treasury.

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

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

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

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

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

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

5] As the Auditee and the Auditor cannot be the one and the same, the Bill passing
duty at the District Treasury shall be entrusted to the ATO only. The Dist. Treasury
Officer shall conduct 100% post audit of all vouchers/ paid cheques, paid at the
District Treasury and Sub-Treasuries.

6] The post audit will help to detect wrong classifications of debits/credits, irregular
payments, bogus drawl, forgery bills, misappropriations, procedural lapses etc.

7] The Government issued orders in G.O. Ms. No. 557 Finance (Internal Audit)
Department dt. 14-07-2004, renaming the existing Central Checking Division as
INTERNAL AUDIT CELL with the same functions i.e., conducting 100% post of
paid vouchers of District Treasury and Sub-Treasuries and also for conducting of
Pre-audit of arrear bills etc.

8] The mere check by Internal Audit Cell does not obviate the responsibility of the
STO/ATO concerned in passing such bills with defects. In other words, the
STO/ATO concerned shall be held responsible for the irregular admittance of bills,
if it found at a later date. [DTA Memo. No. 6875/2004 dt. 28-7-2004]

177
APGLI SLABS UNDER RPS 2015 (G.O.Ms.No.36 Fin(Admn.DI & IF) Dept.dt.05-
03-2016

Pay slabs in RPS 2015 Monthly premium Rs.

Pay from rs.13000 to Rs.16400 Rs.500

Pay from Rs.16401 to Rs.21230 Rs.650
Pay from Rs.21231 to Rs.28940 Rs.850
Pay from Rs.28941 to Rs.35120 Rs.1150
Pay from Rs.35121 to Rs.49870 Rs.1400
Pay from Rs.49871 and above Rs.2000

Maximum Insurable age be raised from 53 years to 55 years

These orders shall into force w.e.f.1-4-2016 (March 2016 payable on 1-4-2016)

If the payfixation is delayed for any reason, the premium shall be recovered only
from the month of drawl of pay fixation arrears and in such cases, no arrear of
premium shall be collected

RATES OF PROFESSIONAL TAX TO BE DEDUCTED FROM SALARIES

the salaries up to 15000 to 20000 150

If the salaries above 20000 200

178
 HOUSE RENT ALLOWANCE:

G.O.Ms.No.48 Fin(HR.V.PC-1)Dept.dt.30-04-2015

The employees who are working at Hyderabad and Secunderabad

classified as A1 city are eligible to draw HRA at the rate of 30% on basic pay
subject to maximum of Rs.20,000/-P.M.

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.15000/-
P.M.

Visakhapatnam, Gajuwaka, Vijayawada, Warangal, Guntur, Rajahmundry,

Nellore, Kakinada, Kurnool,Tirupathi, Nizamabad, Eluru, Cuddapah, Ananthapur,
Karimnagar,Ramagundam, Nandyala, Ongole, Proddutur, Vizianagaram

The employees who are working in the following stations are eligible to
draw HRA at the rate of 14.5% on basic pay subject to maximum of
Rs.15000/-P.M.

Srikakulam, Palasa, Kasibugga, Parvathipuram, Bobbili, Tuni, Samalkota,

Pithapuram, Mandapeta, Amalapuram, Tadepalligudem, Tanuku, Bhimavaram,
Narsapuram, Palakolle, Jaggaiahpeta, Nuzvid, Gudivada, Machilipatnam,
Macharla, Piduguralla, Tadepalli, Mangalagiri, Sathenapalli, Vinukonda,
Narsaraopeta, Chilakaluripeta, Tenali, Ponnur, Bapatla, Repalle, Markapuram,
Chirala, Kandukuru, Kavali, Gudur, Venkatagiri, Badvel, Jammalamadugu,
Pulivendala, Rayachoti, Rajampeta, Emmiganur, Adoni, Dhone, Rayadurga,
Guntakal, Tadiparthi, Dharmavaram, Kadiri, Hindupur, Srikalahasti, Madanapalli,
Nagari, Putthur, Punganur, Chittoor, Palamner

The employees who are working in all other places in the Andhra
Pradesh eligible to draw HRA at the rate of 12% on basic pay subject to
maximum of Rs.15000/-P.M.

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% /14.5% HRA should be
allowed only in respect of places(Villages only ) notified in the
District Gazette by the District Collector for the above purpose
and not merely basing on a Certificate given by the Executive
Engineer, R&B or EE PR.

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

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

3 In respect of employees residing in Government Quarters, H.R.A. should not be

paid. In addition to that 10% of emoluments or standard rent fixed in accordance
with FR 45 A-IV(b) by the R&B authorities whichever is less should be deducted in
the pay bill by way of schedule crediting the amount to the following Head of
Account:

179
CITY COMPENSATORY ALLOWANCES UNDER RPS 2015 (G.O.Ms.No.49 Fin
(HRM.V.PC) Dept.dt.30-04-2015

Revised Pay Greater Greater Other Municipal

Range Hyderabad Visakhaptanam Corporations (11
Municipal Municipal Nos.)
Corporation (Rs.) Corporation and (Rs.)
Vijayawada
Municipal
Corporation (Rs.)
Pay upto 400 250 200
Rs.16,400/-
Pay above 600 350 300
Rs.16,400/- and
upto Rs.28,940/-
Pay above 700 450 350
Rs.28,940/- and
upto Rs.37,100/-
Pay above 1000 700 500
Rs.37,100/-

S C A (SPECIAL COMPENSATORY ALLOWANCE)

Special Compensatory Allowance to the employees working in scheduled areas
w.e.f.01-12-2015 (G.O.Ms.NO.176 Finance dt.15-12-2015)

Pay Range Rate of SCA Rate of SCA Rate of SCA

In RPS 2015 in Non-mandal in mandal in hill tops

Upto Rs.20050 485/- 500/- 710/-

20050 - 26600 600/- 600/- 825/-
26601 - 34210 710/- 725/- 935/-
34211 - 41380 860/- 875/- 1050/-
41381 - 55410 935/- 950/- 1125/-
55411 & above 1110/- 975/- 1275/-

180
 AP Employees Group Insurance Scheme 1984
[GOMS NO 293 F&P(FW-ADMN-II) DEPT DT 08-10-1984 WEF 01-11-1984]

The scheme serves double purpose [a] Insurance cover provided to help
the families of Employees in the event of death while in service. [b] Saving
portion along with interest is payable to the employee on his retirement or to
the family members of the Govt servant in the event of death.

The scheme is applicable all state Government employees including Village

servants.

The Village servant be treated as belonging to Group D and he has to

contribute Rs.15/- till he attains the age of 60 years.

In the case of death of village servant before 60 years a sum of Rs 15000/-

has to be paid to the nominee in addition to the balance in the savings fund.

If village servants opt to continue to contribute the savings fund subscription

after completion of 60 years, he may allow to contribute but no insurance
coverage is allowed.

The sweepers and scavengers working in Grm Panchayats which were

provincialized are eligible for subscribing to GIS.

Employees are grouped in to four categories:

A] Category A ----------- 8 units

B] Category B ------------4 units

C] Category C-------------2 units

D] Category D -------------1 unit

E] Each unit----------------15=00 [Rupees 4.50ps—Insurance fund

10.50ps --Savings fund]

The Employee who entered in to service in the month other than November,
he shall be enrolled as a member of the scheme on the next anniversary
i.e., in the month of November.

If the unit rate is 10/- [Rs 3.125 as insurance fund and Rs.6.875 as savings
fund]
In case of appointment to automatic advancement scheme the date of orders
shall be taken as a criterion for change of higher group.

181
The DDO shall be held responsible for recovery of correct subscription in r/o
the group to which the employee belongs and in case of failure the difference
due shall be recovered from the DDO concerned.

Subscription shall be recovered from the employee irrespective of his being on

duty, leave or suspension.

If an employee is on EOL, his subscriptions 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 him shall be
recovered with interest from his salary before settlement of the claim.

In the case of missing of a Govt Employee for 7 years and has not traced, the
insurance cover may be paid to the nominee of the missing person after expiry
of period of 7 years following the month of disappearance of the employee,
provided the claimant produce the proper and indisputable proof of death or a
decree of the Court that the employee concerned should be presumed to be
dead as laid down in section 108 of the Indian Evidence Act, provided that the
family has to file the following documents for settlement of claim.

A] Family must a lodge a report in the concerned Police Station and obtain a
report that the employee has not been traced after all the efforts have been
made by the police.

B] An Indemnity bond should be taken from the nominees, dependents of the

employee that all payments should be adjusted against the payments due to
the employee in case he appears on the scene and makes any claim.

C] Full subscriptions at the rate applicable on the date of disappearance shall

be recovered for a period of one year following the month of disappearance.

D] There after premium of Insurance cover @ Rs. 4.5 for every 15000/- of the
insurance cover shall be recovered for a further period of 6 years or till the
month in which Insurance cover is paid which ever is later.

The legal hairs of a driver who dies in accident while driving the car on duty
are eligible for Group Insurance amount at the double the normal rate of the
Group for which he belongs. [GO MS No 314 F&P(FTA) dept dt 28-09-1989]

182
 A.P. EMPLOYEES WELFARE FUND

1. Andhra Pradesh Employees Welfare Fund Rules were constituted by the

Government. in the G.O. (P) No. 173 dt. 28-5-1980 for various welfare activities
of the members of the fund.
2. Eligibility for membership :
The membership of the fund shall be compulsory to all State Government and
local bodies employees. Every member of the fund shall contribute a sum of
Rs. 20/- in the salary of March payable in April each year. The newly appointed
employee should contribute a sum of Rs. 50/- for the first time and Rs. 20/-
every year as usual.
The contributions made by the members to the fund as indicated above shall be
credited to the following head of account.
8121 - General and other Reserve Fund.
117 - Employees Welfare Fund (AP State)
3. Purposes for which the loans shall be granted : The assistance from the
fund in the form of the loans or grants shall be extended broadly for medical
and educational purposes, ceremonies and other rituals in the family.
No loan or grant from the fund shall be admissible for purposes of
construction, extension or repairs of houses.
The District level committees can sanction loan amount up to maximum amount
of Rs. 5,000/- only in any one case for the purposes mentioned above. No
grant should be sanctioned.
4. Administration of the Fund : The Fund shall be administered by the state
level committee and also by the District level committee.
The member Secretary -cum-Treasurer shall be the convener of the
committees.
5. Modification of accounting procedure for sanction and recovery of loan, interest
amount to employees through the pay bill orders were issued in G.O. (P) No.
404, dated. 30-7-2001 and G.O. Ms. No. 730 dt. 4-12-2001.
A) Funds allotment : As per new procedure the state level committee shall allot
the funds from the Budget Provision made under Head of Account MH 8342
other deposits - 120. Miscellaneous deposits SH - (08) Deposits of interest on
employees welfare fund matching contribution equivalent to interest earned on
the employees welfare fund to the district level committees for the sanction of
loans to the employees.
B) Sanction of Loans : Based on the applications received with the
recommendations of the DDOs, the District Level Committee or the State Level
Committee, as the case may be, may sanction loans to such applications from
the amount allotted by issuing proceedings duly indicating that the amount so
sanctioned shall be drawn and paid to such applicants by the drawing and
disbursing officer concerned.

183
C) Drawal of Loan : The DDO shall prepare the bills on APTC form 40 and
present the bills at the treasury.
The expenditure towards the sanction of loans to the employees shall be
debited to the head of account.
MH 8342 other deposits
120 Misc. deposits
(08) deposits of interest on EWF
001 Loans to Government employees
002 Loans to Panchayatraj employees
003 Loans to Municipal / Corporate Employees

The recovery of principal and interest including arrears from the loanees shall
be credited to the respective of Heads of Accounts mentioned above.
D) Responsibility for Watching Recoveries : The Drawing and Disbursing
Officer concerned shall recover the installments of Loan of Interest as the case
may be from the pay bill of the loanee and enclose the schedule of recovery to
the pay bill submitted to the treasury. The drawing officers have to maintain the
individual loan ledger account of the Loanee.
The District Treasury Officer / Sub Treasury Officer shall watch the recovery
position as and when the bills are presented by the DDO, in case any loan
installment is not recovered by the DDO, the District Treasury Officer / Sub
Treasury Officer will dis-allow the salary bill of the particular employee. The
Treasury Officer shall request the DDO to recover the loan amount by preparing
and submitting a separate for that particular employee at a later date.
e) When any employee is transferred from the control of DDO to another, the EWF
dues shall be recorded in the LPC of the individual.

184
 CERTIFICATES TO BE APPENDED ON ALL TYPES OF BILLS

REGULAR PAY BILLS:

1] Certified that this amount has not been drawn and paid previously.

2] Certified that the salaries of the following persons are not being drawn
in this bill ( Reasons may be specified)

3] Certified that the Flag day fund has been recovered from all staff member
(for December Salary bill payable in January)

4] Certified that the Income tax has been recovered from the employees
who comes under I.T. Purview (for February Salary Payable in March)
(Art. 86 of APFC Vol.I)

5] Certified that the annual incomes of the staff members for whom
salary is drawn in this bill does not comes under the purview of
Income Tax. (for February salary bill payable in March for employees
who does not comes under I.T. Purview)

6] Certified that the A.P.E.W. Fund Subscription @ Rs. 20/- has been
recovered from all staff members ( for March Salary payable in April)
(G.O.Ms.No. 85 dt. 10-04-2006)

7] Certified that the Permanent Advance Acknowledgement was

sent to A.G. A.P. Hyderabad on _______(for April Salary payable in
May) (G.O.Ms.No. 63 Finance dt. 14-02-1976)

8] Certified that the Service Verification Particulars as on 31 st March of

all Staff members have been made in the S.R. of the Individuals
( for May Salary payable in June) (Art. 325 of APFC Vol.I)

9] Certified that the Physical Fitness Certificate of the individual has

been obtained and filed in this office (For First Appointment Salary
Bill) (FR.10)

10] Certified that this appointment has been made in accordance with the
Provisions contained in Section 4 of Act 2 of 1994 (For First
Appointment Salary Bill)(Issued by the Appointing Authority)

11] Certified that necessary entries have been made in the S.Rs of the
Individuals (For all Increment bills, pay fixations bills, Arrear bills,
Leave Salary bill, Surrender Leave, Part Final G.P.F. with drawl bill,
EEL at the time of retirement, FBF/GIS bills, HBA, MCA, MA,
Motor Car and Computer Advance Bills)

12] Certified that no senior person is overlooked in the panel appointing

him to the Automatic Advancement Scheme (For pay fixation bill
relating to Automatic Advancement Scheme)

185
13] Certified that if the claim preferred in this bill is found to be excess
at a later date, the entire amount will be recovered from the individual
and remitted to the Government Account (For all pay fixation bills
and all arrear bills)

14] Certified that the enhanced D.A. has been claimed as per G.O. Rt.
No._____________

15] Certified that the H.R.A. has been claimed as per G.O.Ms.No.
____________

16] Certified that the employee who was suspended and claimed subsis-
tance allowance in this bill has furnished required certificate as per
FR 53(2). (for Subsistence allowance bill)

17] Certified that who was suspended has submitted a certificate stating
that he/she is not engaged any employment/business/profession for the
amount claimed in this bill (for subsistence allowance bills)

18] Certified that necessary proposals have already been submitted to the
Higher Authorities for continuation of temporary posts for further
Period (for Temporary Establishment bills preferred beyond the
Sanctioned period up to 3 months from the date of lapse of sanction)
(G.O.Ms.No 268 dt 05-11-1973 r/w G.O.Ms.No. 67 Finance dt.
16-02-1976)

19] Certified that the pension proposals of the persons who are going to be
Retired within six months have already been sent to AG/LF (January
Salary bill and June Salary Bill) (Cir.Memo.No. 459/84/PSC/09 of
Finance (PSC) Department)

20] Certified that the Reconciliation of both receipts and expenditure was
Completed upto ________(for pay bills every month)
(G.O.Ms.No. 507 dt. 10-04-2002)

ADDITIONAL CHARGE ARRAGEMENT BILLS

1] Certified that this amount has not been drawn and paid previously.

2] Certified that there are no persons in approved panel awaiting for

Promotion (FR 49)

186
EDUCATION REIMBURSEMENT BILLS
1] Certified that this amount has not been drawn and paid previously.

2] Certified that the spouse of the Government Servant for whom

Education Reimbursement is claimed in this bill is not a Government/Quasi
Govt/Aided/other Government employee (If Spouse employed obtain Non drawl
Certificate from the Sanctioning Authority under whose the spouse is employed)
3] Certified that the spouse is not a Gazetted Government Servant.

4] Certified that the children of the Govt. servant who claimed in this
bill have been promoted to the next higher class.

MEDICAL REIMBURSEMENT BILLS

1] Certified that this amount has not been drawn and paid previously.

2] Certified that the Spouse of the Govt. Employee is not a Govt./Quasi

Govt/Aided/Other Government employee (If employee, obtain non-
Drawl certificate from the DDO in which the spouse is working)

3] Certified that the Parents of the Govt. employee are not State
Govt/Central Govt/Other Govt. Pensioners (If claim relates to parents
of the Govt. employee)

4] Certified that necessary entries have been made in the S.Rs of the
Individual

5] Certified that the claim is received in this office within time, but delay
due to administrative reasons ( in respect of delayed claims)

6] Certified that the Parents of the claimant have no property or Income

of their own and they are wholly dependent on the claimant.
(Rule 7(b)(ii) of APIMA Rules)
7] Certified that this is a first/second/third cliam in respect of dental claims
(Dental claims are restricted for 10,000/- for each time and limited to 3 times
in entire service )

G.P.F. BILLS
1] Certified that this amount has not been drawn and paid previously.

2] Certified that necessary entries have been made in the S.Rs of the
Individual (In respect of Part Final With drawls)

3] Certified that this is first Part final with drawl during the current
Financial Year (In respect of Part Final With drawls)

187
LEAVE SALARY BILLS
1] Certified that this amount has not been drawn and paid previously.

2] Certified that necessary entries have been made in the S.R of the
Individual

3] Certified that the individual has not undertaken any employment for
the period of leave sanctioned and claimed in this bill.

4] Certified that the individual is having less than two surviving children
(for Maternity Leave/Abortion Leave bills)
5] Certified that the Conditions imposed in SR.4 under FR 44 are fulfilled in respect of
HRA and CCA

6] Certified that the individual is having _________ number of days

EL/HPL at his credit after sanctioning the present leave
(G.O.Ms.No. 384 F&P dt. 05-11-1977)

7] Certified that the individual would have been continued in the same
Post, but for his going on leave.

SURRENDER LEAVE BILLS

1] Certified that this amount has not been drawn and paid previously.

2] Certified that necessary entries have been made in the S.R of the
Individual

3] Certified that the individuals are not availed this concession during
this current Financial year.

4] Certified that the individuals are not availed this concession during the
Previous financial year and current financial year (For 30 days
Surrender bill)

TOUR T.A. BILLS (By the Individual)

Obtain signature of the individual at the place provided on the

back side of the Inner Sheet of TA bill form.

TOUR T.A. BILLS (By the DDO/Controlling Officer)

1] Certified that this amount has not been drawn and paid previously.

2] Certified that this claim was preferred in time by the claimant, but the
delay is due to administrative reasons. (Art.54 of APFC Vol.I)

188
3] Certified that the T.A. Advance taken by the individual was adjusted
in this bill & No TA advance is pending for recovery.

4] Certified that the individual has not been provided with free boarding
& Lodging.

5] Certified that the individual has not been provided with Govt.
Conveyance

6] Certified that I have satisfied myself about the necessity, frequency and duration of
journeys and halts claimed in this bill.

TRANSFER T.A. BILLS (By the Individual)

1] I Certify that myself and members of my family and personal servants
have actually traveled

2] I Certify that personal effects were actually transported by road and

spend a sum of Rs._________(Rupees_____________________________)towards
their freight and the claim is limited to the amount that would be eligible had the
maximum number of Kgs of Personal effects, been taken by goods train at the rate
of Rs.__________ per Kg.

3] I Certify that the claim made for the family members of my family is
in respect of those who are actually residing with me at the time of
transfer and they are wholly dependant on me.

4] I Certify that the Personal effects including conveyances transported

as claimed in this bill were actually under my possession at the time
of receipt of orders of transfer.

5] I Certify that my self and members of my family and personal

servants actually traveled by road for which bus fare or mileage
allowance is claimed in this bill for road journeys.

TRANSFER T.A. BILLS(By the DDO/Controlling Officer)

1] Certified that this amount has not been drawn and paid previously.

2] Certified that I have satisfied myself about the distance and rates
claimed in this bill (Rule 94)

3] Certified that this claim was preferred in time by the claimant, but the
delay is due to administrative reasons. (Art.54 of APFC Vol.I)

4] Certified that the individual did not avail any kind of leave exceeding
4 months (Rule 68(1)

189
FIXED T.A. BILLS (F.T.A. BILLS)(By the Claimant)

1] Certified that I have traveled the required number of days and submit
the journals to the controlling officer for the previous month on
dt._________(Not Later than 10th of month succeeding to which it relates)

2] Certified that I have used/not used the Government vehicle _______(No.of

days) for the tour performed for the previous month. (Rule 15)

FIXED T.A. BILLS (F.T.A. BILLS)(By the DDO/Controlling Officer)

1] Certified that this amount has not been drawn and paid previously.

2] Certified that 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 and the journals were retained
in this office for audit purpose.

L.T.C. BILLS (By the Claimant)

1] Certified that for the block period of ________ and not submitted any
claim so far for L.T.C. in respect of persons for whom L.T.C. is claimed in this bill.

2] Certified that the L.T.C. Advance already taken has been fully
adjusted in this bill.

3] Certified that the persons for whose journey the claim is preferred in
this bill have performed the journeys from _____________ to _________________

4] Certified that my husband/wife is not a Govt. employee. (If employed

furnish a certificate from the Sanctioning Authority in whose office
he/she is working containing that he/she has not availed this
concession for the block period ________________

5] Certified that the family members for whom claim has been made in
this bill are wholly dependent on me.

6] Certified that the claim is preferred within 30 days of the date of

Completion of journey.

L.T.C. BILLS(By the Controlling Officer)

1] Certified that this amount has not been drawn and paid previously.

2] Certified that the claim was preferred in time by the claimant and that
the delay in presentation at the treasury is due to administrative reasons.

3] Certified that necessary entries have been made in the S.R of the
Individual

190
4] Certified that apart from normal checks, I have verified the claim
after obtaining all the required details, as to the actual travel correct-
ness of number of family members, distance traveled, fares and
mileage claimed and I am satisfied that the claim is in order.

5] Certified that the Individual has completed 5 years of Service

(for first time LTC bill)

LOANS AND ADVANCES BILLS:

1] Certified that this amount has not been drawn and paid previously.

2] Certified that necessary entries have been made in the S.R of the
Individual (except FA/AFA/EA/APEWF bills)

3] Certified that the Spouse of the Govt. Employee is not a Govt./Quasi

Govt/Aided/Other Government employee (If employee, obtain non-
Drawl certificate from the DDO in which the spouse is working)

4] Certified that no previous advance is outstanding for recovery.

5] Certified that this is first Festival advance for the current financial
year (for F.A. Bills)

6] Certified that the Govt employees have furnished a declaration that

they are not having more than two children (Education Advance and
Marriage Advance bills)

7] Certified that the Individual has completed required Service as

specified in the rules ( for all loans and advances bills)

8] Certified that the marriage was already performed but applied before
Marriage (Marriage Advance Bill) 6(b) of G.O.Ms.No. 90 dt.
26-3-1970

9] A Certificate to the effect that the personal security bond in Form-II

Is obtained and retained in this office (by the DDO) (For Marriage
Advance bills)

10] Certified that the Father/Mother of Govt Servant are not Government
Employees (Self Marriage Advance bills)

11] Certified that the Loanee has not been sanctioned any other Conveyance
advance during the preceding 5 years (Motor Cycle/ Motor car/ Cycle advance
bills)

12] Certified that the agreements and security bonds have been obtained
And retained in the office.(For Loans and Advances Bills)

13] Certified that the Government Servant has not been sanctioned any
kind of HBA previously. (HBA Advance Bills)

191
ARREAR CLAIMS:

1] Certified that this amount has not been drawn and paid previously.

2] Certified that necessary entries have been made in the S.R of the
Individual

3] Certified that the Claim was preferred by the individual within the
time, but delay in presentation of claim at Treasury is administrative
reasons only. And also certified that no negligence or carelessness on
the part of the claimant.

4] Certified that the claim has been checked/verified with reference to

the corroborated records available in this office

5] Certified that the note of arrears have been made in the office copy of
the pay bills of the individual under proper attestation. (SR 14 Under
TR 16 of APTC Vol.I)

020 WAGES BILLS:

1] Certified that this amount has not been drawn and paid previously.

2] Certified that the individual is working as _________ Since _____

3] Certified that the monetary limits have not been exceeded

4] Certified that all the contingent employees whose wages have been
claimed in this bill are actually appointed on or before 25-11-1993.

5] Certified that all the Contingent employees whose pay is charged in

this bill were actually utilized in Government Service during the
Period concerned.(SR 20 under TR 16 of APTC Vol.I)

TELEPHONE BILLS:

1] Certified that this amount has not been drawn and paid previously.

2] Certified that all telephone calls included in the telephone bill are
Official only

3] Certified that the Ceiling Limits Prescribed by the Government from

time to time are not exceeded.

4] Certified that the previous bill drawn for the said purpose is paid and
obtained receipt.

192
HIRING OF VEHICLE BILLS:

1] Certified that this amount has not been drawn and paid previously.

2] Certified that while procuring the vehicles on hired basis, procedure

laid down in Art. 125 of A.P.F.C.Volume-I was followed.

3] Certified that all vehicles claimed in this bill are under TAXI Quota

4] Certified that the Pollution Certificate/Insurance Policy/Fitness

Certificate/Driver License are in force for the vehicles claimed in this
Bill

5] Certified that the vehicles are solely used for Official purpose only

6] Certified that the payment has been made to the Owner of the Tax
only.

7] Certified that the Ceiling Limits prescribed in the G.Os are not
exceeded.

CONTINGENT BILLS:

1] Certified that this amount has not been drawn and paid previously.

2] Certified that Stock has been received in good condition and entered
at Page No.___________ in the Stock Register under proper
attestation

3] Certified that the scales of expenditure and other implications

restrictions prescribed in the rules for office expenses has been
observed

4] Certified that the vouchers below Rs. 1,000/- have been cancelled and
retained in this office for audit purpose.

5] Certified that the entry has been made in the LOG BOOK at Page No.
_____ of _______(Vehicle Number)under proper attestation (for
PETROL/OIL BILLS)

6] Certified that the ceiling limit for consumption of OIL for the vehicle
No.__________ has not been exceeded (OIL BILLS)

7] Certified that the amounts drawn previously for the said purpose was
paid to the respective parties, obtain required receipts and filed in this
office for audit purpose.

8] Certified that the Ceiling Limit for repairs to the typewriters has not
been exceeded (for Repairs to Type Writers)

193
9] Certified that the nature of expenditure in this bill has been issued
within the financial powers delegated by the Government/Competent
authority. (for all contingent bills)

10] Certified that the Articles/Material bills have been purchased on the
tender system as prescribed in Art. 125of A.P.F.C Vol-I
(for all purchase of stores bills)

11] Certified that the materials and stores billed have been brought on the
respective inventories and all materials and stores are being duly
accounted for and verified in the manner laid down in Art. 133-145 of
A.P.F.C. Vol-I.(for all purchase of stores bills)

12] Certified that the Book/Periodicals and other Non-Govt. publications

are clearly necessary for the discharge of official duty. (for purchase
of books and periodicals bills) ( Rule 13(1) under item 7 of APFC
Vol.I)

13] Certified that the rents drawn in the previous bill has been paid to the
concerned party, obtained receipt and retained in this office for
record purpose (For Rent Bill)

14] Certified that the Govt Office placed is in private building on rent
basis and the building is insured (for Rent bill)

15] Certified that the rent claimed in this bill are reasonable which was
issued by the EE R&B and accord Administrative Sanctioned by the
Competent Authority. (for Rent bill)

16] Certified that no portion of the building is let out or used for
residential purpose (for rent bills)

17] Certified that the repairs and parts purchased for motor vehicles are
entered in Form –B Register (for Motor Vehicle repair bills)

18] Certified that the repairs/replacement charges have been got

scrutinized by the transport authorities concerned (for vehicle
repairs/spare bills)

19] Certified that all contingent vouchers with Serial Number, date has
been entered in the contingent register. (for all Contingent Bills)

20] Certified that the quantitative and monetary limits have not been
exceeded (for all Contingent bills)

21] Certified that the attendance for payment of scholarships for the
students claimed in this bill for the period specified in the procee-
dings have been obtained and retained in this office for audit
purpose ( for Scholarship bills)

194
22] Certified that the names of the colleges have been included in the
list approved by the Government for payment of scholarships for the
current financial year. (for Scholarship bills)

23] Certified that the attendance of the contractual employees for the
period claimed in this bill have been obtained and retained in this
office for audit purpose. ( for Contractual payment bills –300 Head)

24] Certified that the attendance of the employees for whom the
Honorarium was claimed in this bill has been obtained and retained
In this office for audit purpose.(for payment of honorarium bills)

25] Certified that this amount was initially paid by the DDO/Individual to
meet the urgency(for the contingent amount bills credited to the DDO
Account/ individual)

26] Certified that the consumption of water for office purpose only
(for water tax bills)

27] Certified that non-tax limits delegated as per respective orders of the
Government are not exceeded (all purchase bills)

28] Certified that the purchase of stores from the small scale industries
sector claimed in this bill have been fulfilled the instructions issued
by the Government from time to time (all purchase bills)

29] Certified that the sanctioning authority has satisfied himself that the
scales & conditions prescribed by the Government from time to time
(for remuneration to the examiner bills)

30] Certified that the condition laid down in Govt. Memo. No.6451/d/67-
1, Industries Dt.08-01-1968. G.O.Ms.No.323.dt.06-04-1968, have
been fulfilled. ( For all purchase bills)

31] Certified that a Note of repayment has been recorded against original
entry. (Repayment of lapsed deposit bills.) (SR 31 of TR 16 of APTC
Vol.1)

32] Certified that the restrictions prescribed in regard to time limits have
not been contravened. (Refund of Revenue Deposit Bills.) (Art.35 of
APFC Vol.I)

CERTIFICATE ON NEW T.B.R. BY THE DDO

“ Certified that all the bills presented through the previous T.B.R.
either passed or returned have been properly accounted for Treasury
Bill Register has been closed and kept in my personal custody.”

Signature of the D.D.O.

195
FUNDAMENTAL RIGHTS IN INDIAN CONSTITUTION TO INDIAN CITIZENS

A] Art. 14 : EQUALITY BEFORE LAW

B] Art. 15 : PROHIBITION OF DISCRIMINATION ON GOUNDS OF
RELILGION, RACE, CASTE, SEX OR PLACE OF BIRTH
C] Art. 16 : EQUALITY OF OPPORTUNITY IN MATTERS OF PUBLIC
EMPLOYMENT
D] Art. 19 : RIGHT OF FREEDOM
a) Freedom of Speech of expression
b) Freedom of Assembly
c) Freedom of Association
d) Freedom of movement
e) Freedom of residence of settlement
g) Freedom of Profession, occupation, trade (or) business

D.O.M (DISTRICT OFFICE MANNUAL)

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

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

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

3] ATTENDANCE: All Govt servants are expected to attends office from 10.30
AM to 5.00 PM on all working days. An attendance register should be
maintained and all establishment members should initial it as soon as they
come to office. Any member who attends late should sign after entering the
hour of arrival. If he attends office before 12.30 it will be treated as half-day
casual leave and attendance after 2.00 PM will be treated as full days
casual leave. One day casual leave should be deducted for each 3 days late
attendance
4] ORGANISATION: For convenient and smooth transaction of official
business, the office has to divided into sections, comprising of 3 or 4 or
more clerks. Each section will be denoted by an Alphabetical letter and each
clerk, by a figure, suffixed to letter by which , the section is denoted. The
work of each clerk has to be specified by an office order issued by the Head
of the office. The section head should exercise control and supervision over
the clerks in his section and ensure that the correspondence is promptly
attended to. He will also be responsible for promptness in fair copying and
dispatch of tappal

196
5] Kinds of disposals.
a) R. Dis. To be retained permanently
b) D. Dis To be retained 10 years normally and the period can be
extended where necessary by obtaining orders for
further retention
c) L. Dis. To be retained till one or three years
d) N .Dis To be returned in original
e) F. Dis. To be filed
f) X.L .Dis To be filed without numbering
g) X. N. Dis To be returned without numbering

A.P.C.S.(CONDUCT) RULES, 1964

1] These Rules applicable to all State Government Servants whether he is on
duty (or) under suspension (or) Leave (or) on Foreign Service either within
the State (or) Out side the state
2] The ultimate aim of such restrictions forbid the Govt servant to do certain
acts is mainly intended to improve the tone of public service. The
relationship between the Govt and the Govt servant is governed by the law
of master and servant relationship.

3] A Govt servant is expected to maintain a reasonable and decent standard of

conduct and not brig discredit to his service by his misdemeanor.

4] Thus neglected by a Govt servant of his wife and his children in a manner
un becoming of a Govt Servant, may be regarded as a good sufficient
reason to justify action being taken against him.

5] If the Govt were to sit back and permit its officials to commit any outrage in
their private life provided it false short of criminal offence, the result may
very well be catastrophic fall in the moral prestige of the administration.

6] The state could demand a certain standard of conduct from the Govt
employee not only while performing their official duties.

7] Every Govt servant should at all times maintain devotion to duty and
maintain absolute integrity, discipline, impartiality and a sense of propriety.

8] Do nothing which is unbecoming of such employee or derogatory to the

prestige of Govt.

9] Not act in a manner which will place his official position under any kind of
embarrassment.

10] Exercise his best judgment in the performance of his official duties except
when he is acting under a direction from his official superior.

11] Integrity is uprightness, honesty or purity and Devotion to duty is faithful

service.

197
12] Unbecoming of a Govt servant is unmannerly attitude, insubordination, lack
of decorum, laziness, corrupt habits, shirking of responsibility and other
things which are normally branded as unworthy of a Govt servant.

13] Misconduct means bad management, mismanagement, culpable neglect of

an official in regard to his office. Misconduct is something more than mere
negligence.

14] Moral turpitude means any thing done contrary to justice, honesty, modesty
or good morals.

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

Rule No. Nature of prohibition in the conduct Rules

3-B Adopt dilatory tactics or willfully cause delays

3-C Indulge in sexual harassment with any working women
4 Strikes
5 Demonstrations
6 Acceptance of gifts, services, entertainments, address and other
forms of felicitations.
7 Collection of subscriptions or other pecuniary assistance in
pursuance of any object.
8. Lending, Borrowing and Insolvency
9 Acquiring or disposing of immovable or movable property
10 Indulging in private trade, business and investment
11 Promotion and management of companies in private capacity
12 Private employment
13 Publication of books
14 Communication of official documents and information
15 Connection with press
16 Participation in radio broadcast and contribution to newspapers and
periodicals.
17 Criticism of the policy or action of Government or any other State or
Central Government.
18 Evidence before any committee, commission or other authority
19 Taking part in politics and elections
20 Vindication of acts and character of Government employee
21 Working with or under relatives in Government service.
22 Employment of a member of the family in a private firm
23 Govt employee not to deal in his official capacity with matters
concerning himself, his relatives or dependents.
24 Influencing authorities for furtherance of interests
25 Bigamous marriages
26 Dowry
27 Consumption of intoxicating substances.

198
EVERY GOVT SERVANT SHOULD AT ALL TIMES

1] MAINTAIN DEVITION TO DUTY

2] MAINTAIN ABSOLUTE INTEGRITY, DISCIPLINE, IMPARTIALITY A

SENSE OF PROPRIETY

3] DO NOTHING WHICH IS UNBECOMING OF SUCH EMPLOYEE (OR)

DEROGATORY TO THE PRESTIGE OF GOVERNMENT

4] NOT ACT IN A MANNER WHICH WILL PLACE HIS OFFICIAL POSITION

UNDER ANY KIND OF EMBARRASSMENT

5] EXERCISE HIS BEST JUDGEMENT IN THE PERFORMANCE OF HIS

OFFICIAL DUTIES EXCEPT WHEN HE IS ACTING UNDER A DIRECTION
FROM HIS SUPERIOR OFFICIAL

6] INTEGRITY IS UPRIGHTNESS, HONESTY (OR) PURITY

7] DEVOTION TO DUTY IS FAITHFUL SERVICE

.
8] SHALL NOT PERFORM DUTY IN A DISCOURTEOUS MANNER

9] SHALL NOT ADOPT DILATORY TACTICS OR CAUSE WILLFULL

DELAYS

10] MAINTENANCE OF RESIDENCE AT HEAD QUARTERS

11] PROMPT ACTION ON LETTERS FROM MLAs/MPs

12] PROHIBITION OF DOWRY

RESTRICTIONS ON CONSTITUTION RIGHTS:

1] TAKING PART IN POLITICS AND ELECTIONS

2] JOINING OF AND FORMING ASSOCIATIONS

3] DEMONISTRATION AND STRIKES

4] CONNECTION WITH PRESS AND RADIIO AND CRITICISIM OF

GOVERNMENT POLICIES

5] ACQUISITION AND DISPOSAL OF PROPERLY

199
RESTRICTIONS ON PERSONAL RIGHTS

1] PRIVATE TRADE AND EMPLOYMENT

2] INVESTING, LENDING AND BORROWING

3] COLLECTION OF SUBSCRIPTION

4] ACCEPTANCE OF GIFTS

5] PUBLIC DEMONISTRATION

6] VINDICATION OF ACTS AND CHARACTER

7] CANVASSING OF OUTSIDE INFLUENCE

8] MORE THAN ONE MARRIAGE

9] CONSUMPTION OF INTOXICATING DRINKS

10] SEXUAL HARRASSMENT—Physical Contact (or) Advances, A demand

(or) request for sexual favors, Sexually colored remarks
Showing pomography
Any order unwelcome physical, verbal (or)
Non verbal conduct of sexual nature

PRELIMINARY ENQUIRY

1] CCA Rules don’t envisage the preliminary enquiry.

2] In order to find out whether there is good and sufficient reason as

contemplated in Rule -9, for launching disciplinary proceedings, the
preliminary enquiry may be necessary.

3] Preliminary enquiry is not a precondition for initiating disciplinary

proceedings

4] If the petition contained all particulars of irregularity, there is no need for

conducting a preliminary enquiry.

5] As soon as a complaint/petition is received, it is obligatory on the part of

authority to find out whether there is any truth in the allegations/information.
This is the first step during enquiry.

6] If there is no truth, the complaint/petition has to be lodged.

7] If it contained some truth, a further probe is necessary to gather the

documentary evidence.

200
8] The evidence/details are absolutely necessary to launch a disciplinary
proceeding under CCA rules or make a complaint to the police under Art.
302 of A.P. Financial code Vol-I. This process of finding out of the truth and
collection of information is called preliminary enquiry.

9] The majority complaints are anonymous and pseudonymous complaints.

A] the word anonymous means that the writer is unknown and unrevealed.
There is complete absence or lack of identification of the person because he
is nameless. There is no identification of the name or insignia of the writer.
B] Pseudonymous means that the writer has assumed a false or a fictitious
name in so far as his individuality or personality is concerned.

10] In order to discourage false complaints which may some times cause harm
to the officers of integrity. The Govt in Memo. No. 706/SPL-B3/99-3 dt. 28-
10-1999 of GAD has directed that no action should be taken on anonymous
and pseudonymous petitions.

11] Source of complaints/petitions normally as follows

A] Representations by peoples representatives to the ministers,

secretaries to Government, HODs and other Subordinate Offices.

B] Voluntary organizations such as Citizens forum, Consumers forum,

Non-Govt and voluntary organizations.

C] Written and signed complaints/petitions by the officers and servants

of the Department.

D] Reports of Legislative and Parliamentary Committees

E] Debates/discussions in legislative and parliamentary committees

F] Press reports and cuttings.

G] Information gathered by vigilance and chief vigilance officers of the

departments concerned

H] Complaints to the Vigilance Commissioner, ACB, Director General of

Vigilance, and Enforcement Department, Civil Police

I] Inspections/Surprise inspections reports of the departmental officers

and ministers etc

J] Stock/stores verification results

K] Irregularities points out by internal and external audit agencies

L] Scrutiny of annual property statements of officers and servants

M] Signed petitions by the public with full details

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12] Difference between preliminary Enquiry and regular Enquiry.

PRELIMINARY ENQUIRY REGULAR ENQUIRY

a] There is no mention about preliminary a] Mentioned in Rule 20 and 21 of

Enquiry in APCS(CCA) Rules, 1991. APCS(CCA)Rules, 1991
Preliminary enquiry is not compulsory
Though it may be desirable

b] It is an administrative action and not a b] It is a quasi judicial function.

Quasi judicial function

c] There is no fixed procedure for preliminary c] There is fixed procedure for

Enquiry conduct regular departmental
enquiry

d] Principles of natural justice are not d] Principles of natural justice are

Applicable to a preliminary enquiry. applicable. Charged Officer to be
The Disciplinary Authority need not disclose given reasonable opportunity at
each
the material gathered at the preliminary stage of inquiry. Evidence of the
Enquiry to the employee witnesses examined at the
Preliminary cannot be relied up on
Without producing them at the
Regular enquiry and letting the
Charged employees to cross
Examine the witness.

e] Preliminary enquiry can be conducted e] Regular departmental enquiry

Ex parte as it is meant to determine whether can be conducted ex parte duly
The suspected officer should be proceeded following the procedure laid down
in
Against departmentally or not. Rule 20.

13] No Government servant should conduct enquiry in to petitions containing

allegations against himself.

14] An Officer who conducted a preliminary enquiry is not precluded from being
appointed as an inquiry officer under Rule 20 of APCS (CCA) Rules1991

15] The preliminary enquiry report shall contain—

Part-I: The allegations contained in the complaint

Part-II: Gist of investigations carried out by him as well as documentary and

oral evidence relied up on by him.

Part-III: Procedure and guidelines which the suspected government servant

And its propriety should be discussed on the basis of records, rules
and regulations.

202
 Part-IV: Explanation offered by the Government servant and its propriety
should be discussed on the basis of records, rules and regulations.

Part-V Findings-clearly bringing out the accountabilities of the Govt Servant.

Part VI Seized documents and statements of witnesses should be enclosed

to the preliminary enquiry report

16] No punishments shall be awarded as specified in rule 9 of APCS(CCA)

Rules, 1991 based on the preliminary enquiry report.

17] When a decision is taken to have an enquiry in to allegations contained in a

compliant, it will be necessary to decide whether the allegations should be
enquired in to departmentally or a police investigation is necessary

18] The allegations of the types enumerated below should be entrusted for
investigation to the ACB, CID, or Regular Police.

Bribery, corruption, forgery, cheating, criminal breach of trust, falsification of

records, disproportionate assets, bigamy, enquired from non-officials and
examination of non-government records.

19] In certain cases the allegations may be of both types. In such cases it
should be decided in consultation with the ABC, CID or Regular Police as to
which of the allegations should be dealth with departmentally and which
should be investigated by the ABC, CID or Regular Police.

203
 A.P. CIVIL SERVICES (CCA) RULES 1991
1 The APCS(CCA)Rules 1991 framed in GO MS No 487 GAD (SER-C)Dept
dated 14-09-1992 wef 01-10-1992.

2 A member of service may be placed under suspension from service as per

rule 8 in following occasions:

a. Where a disciplinary proceedings against him is contemplated or is

pending.

b. Whether in the opinion of the competent authority he has engaged

himself in activities pre-judicial to the interest of the security of the
State.

c. Where a case against him in respect of any criminal offence is under

investigation, inquiry or trial.

d. With effect from date of his detention if he is detained in custody

whether on a criminal charge or other wise for a period exceeding 48
hours.

e. Any offence or conduct involving moral turpitude

f. Corruption, embezzlement or misappropriation of Govt money,

possession of disproportionate assets, misuse official powers for
personal gain.

g. Serious negligence and dereliction of duty resulting in considerable

loss to Govt.

h. Desertion of duty

i. Refusal or deliberate failure to carry out written orders of superior

officers.

j. ACB traps

k. Sexual harassment to women employees

3 Govt have prescribed proformas for issuing orders of suspension [GOMS

No 411 GAD (Ser-c) dept dated 28-07-1998]

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4 When a penalty of dismissal, removal, compulsory retirement imposed on a
member of service who has been placed under suspension is set a side
in appeal, or review by a decision of court of law and further inquiry or
action is contemplated shall be deemed to have continued under
suspension from the date of original order of dismissal, removal or
compulsory retirement until further orders.

5 Review of Suspension:
a. In r/o Gazetted officers, if the suspension order is issued by the
Regional authority the first review after six months will be done by
him only. The second and subsequent reviews will be done by the
Head of the Department at six monthly intervals. When no Regional
authority exists and the Head of the department ordered suspension
of first and second level Gazetted officers such order shall be
reviewed every six months by him only.

b. If the original order of suspension is issued by Govt all reviews

including first review shall be done as ordered above except that prior
approval of the Govt to the result of the review shall be obtained
when the review leads to reinstatement before reinstatement orders
are issued;

c. In respect of third level and above Gazetted categories, the review of

order of suspension at an interval of every six months shall be done
by the Govt only.

d. In respect of members of the Sub ordinate service [NGO] the first

review of the order of suspension after six months from the date of
issue of orders shall be done by the appointing authority.

e. The second and subsequent reviews shall be done by the HOD at an

interval of every six months.

f. Where the appointing authority HOD itself the review of order of

suspension at an interval of every six months shall be done by the
HOD only.

6 The payment of subsistence allowance shall not be with held pending

review of suspension.

7 Resignation of a member of service who placed under suspension from

service pending investigation or Inquiry in to grave charges or who is
deemed to have been suspended under rule 8 of APCS [CCA]1991 shall
not be accepted.

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 8 The following are the penalties prescribed in Rule 9 of APCS(CCA)rules
1991:

MINOR PENALTIES

(i) Censure

(ii) Withholding of promotion

(iv) Withholding of increment without cumulative effect

(v) a) Suspension as a specific penalty, where a person has already

been suspended

b) Reduction to a lower stage in the time scale of pay for a period

not exceeding 3 years without cumulative effect and not adversely
affecting his pension.

MAJOR PENALTIES:
(vi) With holding of increments with cumulative effect

(vii) a) Same as provided for in clause V (a)

b)Reduction to a lower stage in the time scale pay for a specific

period.

c)Reduction to a lower time scale of pay Grade, post or service

(viii) Compulsory retirement

(ix) Removal from service:--Which shall not be a disqualification for

further employment under the Govt.

(x) Dismissal form service:-- Which shall ordinarily be a

disqualification
for further employment under the Govt.

9. Procedure for imposing Minor Penalties under Rule 9(I to iv) or Rule 10
of APCS(CCA)Rules,1991:--

1.Informing the Govt Servant in writing of the proposal to take action against
him and of the imputations of misconduct or misbehavior on which it is
proposed to be taken, and giving him a reasonable opportunity of making
such representation as he may wish to make against the proposal.

206
 2.Holding an Inquiry in which the disciplinary authority is of the opinion that
such inquiry is necessary.

3.Taking representation, if any, submitted by the Govt servant and the

record of inquiry, if any held, in to consideration.

4.The evidence produced during the inquiry, if any;

5.Recording a finding on each imputation of misconduct or misbehavior

6.Consulting the APPSC where it is necessary.

10. PROCEDURE FOR IMPOSING MAJOR PENALTIES:[Rule 20]

1 An elaborated procedure is prescribed in Rule 20 for imposing Major

Penalties. Under art 311 of the constitution of India no civil servant
can be dismissed or removed or reduced in rank except an inquiry in
which he has been informed of the charges and given a reasonable
opportunity of being heard in respect of those charges.

2 The disciplinary authority shall deliver or cause to be delivered to the

Govt servant copy of the Article of charge, the statement of
imputations of misconduct or misbehavior and a list of documents
and witnesses by which each article of charge is proposed to be
sustained and copies of the said documents and statements of the
said witnesses and shall require the Govt servant to appear before
the disciplinary authority on such day and a such time not exceeding
10 working days and submit a written statement of his defence and to
state whether he desires to be heard in person.

3 On the date fixed for appearance, the Govt servant shall submit the
written statement of his defence. The disciplinary authority shall ask
the Govt servant whether he is guilty or has any defence to make and
if he pleads guilty of any article of the charge, the disciplinary
authority shall record the plea, sign the record and obtain the
signature of the Govt servant there on. The disciplinary authority shall
record findings of guilty in respect of those articles or charge to which
Govt servant pleads guilty. Where the Govt servant admits all articles
of charges, the disciplinary authority shall record his findings on each
article of charge after taking such evidence as it may think fit and
shall act in the manner laid down in rule 21.

207
4 Whether the Govt servant appear before the disciplinary authority
and pleads not guilty the charges or refuses or omits to plead, the
disciplinary authority shall record the plea and obtain the signature of
the Govt servant there on and may decide to hold the inquiry itself or
if it considers if necessary who do so, appoint an inquiry authority for
holding the inquiry in to the charges and also appoint a Govt servant
or retired Govt Servant or a legal practitioner as a presenting officer
to present the case in support of the article of charge and adjourn the
case to a date not exceeding 5 days.

5 On the date so fixed the disciplinary authority shall serve the copies
of the orders of Inquiring authority and presenting officer and inform
him he may take assistance of any other Govt servant to present the
case on his behalf i.e., defence assistance.

6 The disciplinary authority shall inform the Govt servant to submit the
documents which he requires for the purpose of his defence
indicating the relevance of the documents so required within 5 days.

7 The disciplinary authority may refuse the requisition with the reasons
to be recorded in writing, in its opinion not relevant to the case.

8 The disciplinary authority shall on receipt of the notice for the

discovery or production of documents forward the same to the
authority in whose custody or possession the documents are kept
with a requisition for the production of the documents by such date as
may be specified in the requisition.

9 On receipt of the requisition from the disciplinary authority, every

authority having the custody or possession of the requisitioned
document shall produce the same before the disciplinary authority.

10 Where the Govt servant does not submit his written statement or
does not appear in person or other wise fails or refuses to comply
with the provisions, the disciplinary authority may decide to hold the
inquiry ex-parte or if it considers if necessary so to do appoint an
inquiring authority for the purpose.
11 The disciplinary authority shall forward all documents to the Inquiring
authority.

12 After receiving the documents, the Inquiring authority shall issue a

notice in writing to the presenting officer and also to the Govt servant
to appear before him on such date and at such time and place
specified by him which shall not exceeds ten days.

208
13 If the Govt servant informs the Inquiring authority that he wishes to
inspect the documents for the purpose of preparing his defence. The
Inquiring authority shall order that he may inspect the documents
within 5 days and the presenting officer shall arrange for the
inspection accordingly.

14 The inquiring authority shall adjourn the case for Inquiry to a date not
exceeding 15 days.

15 The witnesses shall be examined by the presenting officer and cross

examined by the Charged Officer. The presenting officer shall re-
examined the witnesses on any point on which they have been cross
examined but not on new any matter without the permission of the
Inquiring authority.

16 The Inquiring authority may also put such questions to the witnesses
as it thinks fit.

17 The Inquiring authority may, in its discretion, allow the presenting

officer to produce evidence not included in the list given to the Govt
servant or may itself call for new evidence or recall and re-examine
any witnesses, before closure of the case.

18 The case may be adjourned for 3 clear days for examination of the
new evidence.

19 When the case for the disciplinary authority is closes the Govt
Servant shall be required to state his defence orally or in writing as
he may prefer and submit a list of witnesses to be examined on his
behalf for which purpose the case may be adjourned to a date not
exceeding 5 days.

20 If the defence is made orally, it shall be recorded and the Govt

servant shall be required to signed the record. In either case a copy
of the statement of defence and the list of defence witnesses may be
provided to the presenting officer and the case shall be adjourned not
exceeding 10 days for the purpose.

21 The witnesses produced by the Govt servant shall be examined,

cross examined and re-examined by the Inquiring authorities.

209
22 The Inquiring authority may after the completion of the production of
evidence, here the presenting officer if any appointed and the Govt
servant, or permit them to file written briefs of their respective cases,
if they so desire.

23 The presenting officer submit his brief on the article of charge along
with documents to the Inquiry authority.

24 The Inquiry authority shall submit his report to the disciplinary

authority along with documents.

25 The disciplinary authority shall forward the Inquiry report to the Govt
servant with an instruction to submit his representation if any within
15 days.

26 On receipt of the representation from the Govt servant the

disciplinary authority shall take disciplinary action as specified in rule
9 of APCS [CCA] Rules1991.

27 If the disciplinary authority having regard to his findings on all or any

of the articles of charge and on the basis of the evidence adduced
during Inquiry is of the opinion that any of the penalties specified in
clauses (vi) to (x) of rule 9 should be imposed on the Govt servant, it
shall make an order imposing such penalty and it shall not be
necessary to give the Govt servant any opportunity of making
representation on the penalty proposed to be imposed.

28 In every case where it is necessary to consult commission, the record

of the Inquiry shall be forwarded by the disciplinary authority, for its
advice and such advice shall be taken in to consideration before
making an order imposing any such penalty on the Govt servant.

29 The following types of cases may merit action for imposing one of the
Major Penalties these are meant for guidance and not to be treated
as yard stick for imposing a major penalty.

A] Cases in which there is a reasonable ground to believe that a

penal offence has been committed by a Govt servant but the
evidence forth coming is not sufficient for prosecution in a court of
law.

B] Possession of disproportionate Assets

C] Obtaining or attempting to obtain illegal gratification.

210
 D] Misappropriation of Govt property, money, stores,

E] Obtaining or attempting to obtain any valuable thing or pecuniary

advantage without consideration or for a consideration which is not
adequate,

F] Falsification of Govt records

G] Gross irregularity or negligence in the discharge of official duties

with a dishonest motive

H] Misuse of official position or power for personal gain.

I] Disclosure of secret or confidential information even though it

does not fall strictly within the scope of official secret act.

J] False claim on the Govt servant like TA and Reimbursement etc.,

K] Misappropriation, bribery, corruption, bigamy, moral turpitude,

forgery, and outraging the modesty of women.

30 The Govt servant has to file an appeal before the appellate authority
within 90 days from the date of receipt of the final orders received
from the disciplinary authority.

211
 CRIMINALPROCEEDINGS Vs DISCIPLINARY PROCEEDINGS.
CRIMINAL PROCEEDINGS DISCIPLINARY PROCEEDINGS
1] Evidence Act & Criminal procedure 1] Provisions of Evidence Act and
Code are applicable Criminal procedure code are not
Applicable to departmental
inquiries

2] Standard of proof should be proof 2] Standard of proof is that of

Beyond reasonable doubt preponderance of probability and
Not proof beyond reasonable doubt

3] Aim is to find whether an offence 3] To find out whether a

Government
Against the law of the land has been servant has committed a
misconduct
Committed or delinquency.

4] Prosecution should prove the case 4] Decision is taken based on

Beyond all reasonable doubt preponderance of probability

5] Evidence act is applied 5] Material which is not strictly

Admissible in evidence in a court,
can be admitted.

6] 6] When Disciplinary Authority

accepts some evidence, which in
turn supports the concession that
the charged officer is guilty, such
decision based on such evidences
cannot be challenged in courts.

7] Hear say is not admissible 7] Hear say evidence is

admissible. Inquiring Officer should
evaluate such evidence.

8] 8] Evidence of accomplice may be

accepted without corroboration.

9] 9] Circumstantial evidence may be

accepted

10] A maker of the document should 10] Maker of document need not
be
Be available for cross examination. available for cross examination.

11] 11] Tape recorded evidence may

be Accepted

12] Offence is not established unless 12] Do not apply in Departmental

Proved reasonable doubt Enquiries.

212
13] It is not so 13] When evidence is there
supporting conclusion, the
conclusion may be sustained.

14] Object of Criminal proceedings is to 14] To determine whether a charged

Establish whether an offence as mentioned officer is to be retained or not or
In statutes are made or not punished with.

213
UNAUTHORISED ABSENCE—WILLFUL AND PROLONG ABSENCE FROM
DUTY WITHOUT PROPER LEAVE

1 As per GO Ms No 260 GAD dated 04-09-2003, GO MS No 8 Fin FR-I dept

dated 08-01-2004 and Go MS NO 11 Fin FR-I Department dated 13-01-
2004, in all cases of unauthorized absence to the duty for a continuous
period exceeding one year the penalty of removal from the service shall
be imposed on the Govt Servant after duly following the procedure laid
down in APCS[CCA]Rules 1991.

2 As per Rule 18A of Fundamental Rules added through GO Ms No 128 Fin

FR-I Dept dated 01-06-2007, A Govt Servant shall be deemed to have
resigned from service if he---

A] Is absent without authorization for a period exceeding one year [or]

B] remains absent from duty for a continuous period exceeding 5 years

with or without leave [or]

C] Continues on Foreign Service beyond the period approved by the

State Government.

Note:--Provided that a reasonable opportunity to explain the

reasons for such absence or continuation on foreign services shall
given to the Govt servant before the provisions of the Sub rule are
invoked

3 That a member of service who remains absent from duty without proper
leave cannot be permitted to join duty if he gives a joining report and that
such member of service ceases to be in service so as to discharge him
from service as per FR 18.

4 If a member of service who remains absence without any leave gives a

joining report, it should be ensured by the competent authority that he is
permitted to join immediately pending initiation of the disciplinary action
for unauthorized absence, in case such action has already not been
initiated.

5 In all types of above cases, the period of unauthorized absence has to be

treated as “dies-non” in accordance with note 1 under FR-18 and rule-5.
This treatment of unauthorized absence as dies-non is distinct from
disciplinary action taken or to be taken against the employee concerned.

6 No member of service shall be granted leave any kind for continuous period
exceeding 5 years without the specific approval of the Government.

214
GUIDELINES REGARDING BEHAVIOUR WITH WOMEN EMPLOYEES IN GOVT
DEPARTMENTS [GOMSNO 27 W&C AND DISABLED WEL (PROG) DEPT
DATED 21-04-1999.]

1] It is the duty of the employer or other responsible persons in work places or

other institutions to prevent or deter the commission of acts of sexual
harassment.
Sexual harassment includes—

A] Physical contact and advances

B] A demand or request for sexual favours

C] Sexually coloured remarks

D] Showing pornography

E] Any order unwelcome physical, verbal or non verbal conduct of sexual

nature.

1. Express prohibition of sexual harassment as defined above at work places

should be notified, published and circulated in appropriate ways.

2. The rules/regulations of Govt and Public sector bodies relating to conduct

and discipline should include rule/regulations prohibiting sexual harassment
and provide appropriate penalties in such rules against the offender.

3. Appropriate work conditions should be provided in respect of work, leisure,

health, and hygiene to further ensure that there is no hostile environment
towards women at work places and no employee women should have
reasonable grounds to believe that she is disadvantaged in connection with
her employment.

4. Where such conduct amounts to a specific offence under the IPC 1860 or
under any other law, the employer shall initiate appropriate action in
accordance with law by making a complaint with the appropriate authority.

In particular, it should ensure that victims or witnesses are not victimized or

discriminated while dealing with complaints of sexual harassment.

The victims of the sexual harassment should have the option to seek
transfer of the perpetrator or their own transfer.

5. Where such conduct amounts to misconduct in employment as defined by

the relevant service rules appropriate disciplinary action should be initiated
by the employer in accordance with those rules.

215
6. Where sexual harassment occurs as a result of an act or omission by any
third party or outsider, the employer will take all steps necessary and
reasonable to assist the effected person in terms of support and preventive
action.

7. The prohibition and sexual harassment of a working women is incorporated

a specific provision in APCS(CONDUCT) RULES 1964.

216
ROASTER POINTS AS PER RULE 22(e) of AP Sub Ordinate Service Rules
1996.
1. OC-Women
2. SC-Women
3. OC
4. BC-A-Women
5. OC
6. VH-Women
7. SC
8. ST- Women
9. OC
10. BC-B-Women
11. OC
12. OC-Women[Ex-service men]
13. OC
BC-C-Women in Every third cycle
of 100 points roaster
14. OC
15. SC
16. OC – Women
17. BC-D-Women
18. BC-E-Women
19. BC-A
20. OC
21. SC-Women
22. OC-Women
23. BC-B
24. ST
25. OC
26. SC
27. OC
28. BC-A
29. OC-Women
30. Hearing handicapped Open
31. OC
32. ST
33. OC-Women
34. BC-B
35. OC
36. OC[Ex-service men]
37. OC-Women
38. BC-D
39. OC
40. SC

217
41. OC
42. BC-D
43. OC-Women [BC-E]
44. BC-A-Women
45. OC
46. SC-Women
47. OC
48. BC-B-Women
49. OC-Women
50. OC
51. SC
52. OC
53. BC-A
54. OC-Women
Orthopedically handicapped—
Open
55. OC
56. ST-Women
57. OC-Women
58. BC-B
59. OC
60. SC
61. OC
62. BC-D- Women
63. OC-Women
64. SC-Women
65. OC
66. BC-D-Women
67. BC-E
68. BC-A
69. OC-Women
70. SC
71. OC
72. BC-B
73. ST
74. OC
75. SC
76. OC-Women
77. BC-A
78. OC
79. BC-B-Women
80. OC
81. ST
82. OC-Women

218
83. BC-B
84. OC
85. SC-Women
86. OC
87. BC-D
88. BC-E
89. SC
90. OC
91. BC-D
92. OC
93. BC-B
94. OC-Women
95. SC
96. OC
97. BC-B-Women
100.OC

Reservation to the Physically challenged

Fist Cycle of 100— 6—Visual handicapped Women

31—Hearing Handicapped Open
56—orthopedically handicapped open

Second cycle of 100—106—visually handicapped open

131—Hearing handicapped women
156—orthopedically handicapped open

Third cycle of 100---206—visually handicapped open

231---Hearing handicapped open
256---Orthopedically handicapped women

Percentage of reservations:

15% to Scheduled Cast, 6% to scheduled Tribes, 29% to Backward Classes

[BC-A—7% BC-B—10% BC-C—1% BC-D--7% BC-E—4%] and
remaining 54% shall be made on the basis of Open Competition. Out of 54
percentage, 3 appointments shall be reserved for direct recruitment of the
physically handicapped persons. 2 appointments shall be reserved for direct
recruitment for ex-servicemen. 1 appointment shall be reserved for direct
recruitment of meritorious sportsmen.

219
Reservation to Women:--33 1/3% of the post of each category.
NOTE: Where there is only a single, solitary post borne on the class, or
category of service, the rule of special representation shall not apply for
appointment to such post, notwithstanding any thing contained in the foregoing
sub rules.
The rule of special representation is applicable for appointment if the number
of posts borne on the cadre, category or grade is more than one, even though
selection is to be made against only one vacancy at any recruitment other than
limited recruitment.
In respect of observation of rule of reservation in promotions/appointment by
transfer to the SCs/STs the required total cadre strength of the post is more
than five[5]

220
 FINANCIAL ACCOUNTABILITY
1] There are ‘3’ functionaries to run the Financial Management in the State on the
LINE DEPARTMENT side (Regular Department)

(a) Chief Controlling Officer (CCO)

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

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

P.A.O, State Audit Department and Accountant General are on the regulatory side
in the Financial Management (AUDIT DEPARTMENT)

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

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

ACOUNTABILITY”

5] The following stages are involved in Financial Accountability

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

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

1] The C.C.O. is the Head of the Department or other Officer who submits
estimates directly to the Government.

2] The C.C.O. is the Estimating Officer who is primarily responsible for preparing
estimates of Receipts and Expenditure of his Department in the form prescribed by
the Government (Para 19.1.1. of Budget Manual) and also supervises the Sub-
Ordinating Controlling Officer (S.C.O) working under their Control.

3] It is the main responsibility of the C.C.O. to identify the sources of Revenue at

various levels, to make arrangements for an overview of the existing sources of
Revenue and to suggest any new sources or methods for increasing the Revenues
in the Department by inviting suggestions from various corners and conveying
brain storming sessions.

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

reports to Government/ Accounting and audit authorities.

221
FOR EXPENDITURE

5] to ensure compliance of pre-requisites for incurring expenditure at various

levels like administrative sanction, technical sanction and availability of budget
provision.

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

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

8] To submit monthly accounts as prescribed

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

incurred (both his office and Dist. Offices)

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

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

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

12] The C.C.O should reconcile the figures of both receipts and expenditure for
entire department with the Accountant General, A.P. Hyderabad quarterly.

REGISTERS TO BE MAINTAINED BY THE HOD/CCO

[1] Cadre Strength Register for entire department

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

222
II. SUBORDINATE CONTROLLING OFFICER(S.C.O.)
1] S.C.O. is an intermediate Controlling Officer immediately subordinate to the
C.C.O. mostly located at District level (District Level Officer)

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

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

estimates based on the reports received from the D.D.Os and Cadre Strength
.
4] S.C.O. will see that the Budget is re-distributed to D.D.Os in time

5] S.C.O. should submit various periodicals on several subjects to the C.C.O from
time to time.

6] As per Para 19.5 of A.P. Budget manual, the SCO should consolidate the figures
of receipts and expenditure of the D.D.Os under their control including his office,
reconcile with the Treasury every month and submit a consolidated statement of
Receipts and Expenditure to the C.C.O. regularly.

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

Officer:-

(a) Cadre Strength Register

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

8] The S.C.O/Unit Officer is required to inspect all the Sub-ordinate offices at least
once in a year ad check all the accounts maintained by the D.D.Os. He should also
conduct surprise checks wherever necessary.

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

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

223
III. DRAWING AND DISBURSING OFFICER (D.D.O.)

1] Who is empowered to draw the money from Treasury/P.A.O on bills and

cheques is called as Drawing Officer and who disburse the same called as DDO

2] D.D.O. should draw the money by applying relevant rules, set out in Financial
Code, Treasury Code, Budget Manual and Account Code etc.,

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

4] D.D.O. should maintain proper accounts for all financial transactions accurately,
promptly with great care and necessary checks may also be done every day and
see that his subordinates do not commit fraud, Misappropriation or any other
irregularity.

5] The Head of Office/DDO will be held responsible for any loss that may be found
due to any neglect of duties laid down upon him.

6] As per Art. 56 of A.P. Financial Code Volume-I, the D.D.O. is primarily

responsible for the correctness of the amount, an any excess amount drawn, he
will be required to make good to Government Account

7] Every D.D.O. should be familiar with the financial rules and exercise a strict and
close control over his subordinates with regard to the use of public funds.

8] For receipts, maintain proper accounts, prompt steps to collect all arrears,
reconcile the figures with the Treasury regularly, to take effective steps to apply to
the competent authority for write off the irrecoverable arrears.

9] The receipts realized should not be locked in chest. It should be remitted in to

Treasury under the relevant head of account immediately.

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

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

Government Account.

12] The expenditure must have been sanctioned by a General or Special Order of
the authority competent to sanction such expenditure

13] Sufficient funds must have been provided for expenditure in the budgets of the
Financial Year (or) by way of re-appropriation (or) by supplementary estimates
sanctioned by the competent authority

14] The expenditure should not exceed the budget provision.

15] No funds should be reserved (or) appropriated by transfer to a Deposit Head

(or) drawn from Treasury and kept in cash chest to avoid lapse of funds.

224
16] There should be no undue rush of expenditure towards end of financial year.

17] The expenditure should not be prima facie more than the occasion demands

18] The Head of Office/DDO should not pass any order, directly or indirectly to his
own advantage.

19] Public money should not be utilized for the benefit of a particular person or
community

20] The amount of any allowances such as T.A. etc., should not be granted as a
source of profit to the recipient.

21] The D.D.O. should submit his signatures to Treasury in triplicate with the
attestation of the out going officer or whose signatures already available with the
Treasury
.
22] If the Head of the Office is Gazetted having another Gazetted Assistant, he
may delegate the powers of drawl of money from Treasury. The Officer to whom
such powers has been delegated cannot re-delegate his powers to some body
else. A Clerk or Head Clerk shall not sign on any bill or voucher or payment order
for the Head of Office. Although the Head of the Office has delegated the powers
to his Gazetted Assistant, it does not absolve him of his responsibility as D.D.O.
(S.R. 2(h) of TR 16 of APTC Volume-I)

23] As per Art. 93(b) of A.P.F.C. Volume-I, the Head of Office may delegate his
powers to incur or sanction expenditure on contingencies to any Gazetted
Government Servant serving under him subject any further conditions and
restrictions which he may consider necessary in addition to those prescribed by the
Government.

24] Art. 3 and 38 of A.P.F.C. Volume-I precludes the use of personal/private

money for Government/Public Purpose. Hence the Question of re-imbursement
does not arise.

25] The Official entrusted with the preparation of bills should not be entrusted with
disbursement.

26] The DDO should append a certificate on the salary bill of the Head of the Office
“that the reconciliation of the previous month is completed” (every month)

225
27] REGISTERS TO BE MAINTAINED IN ESTABLISHMENT SECTION:

1. Attendence Register
2. Late Attenendence Register
3. Late permission register
4. Casual leave register
5. Compensatory leave register
6. Distribution register
7. Personal Registers
8. Periodical Registers
9. Call Book
10. Do letter Register
11. Register of Registered Tappals
Register of Telegrams/Fax/
messages
12. Office Order Book
13. Postal Despath register
14. Local delivery register
Stamp Account register [Service
postage]
15. Stationery register
16. Printer Forms register
17. Library Register
Library books issue and watch
Register
18. Dead stock register
19. Temporary Dead stock register
20. Register of Confidential reports
Register of computer hardware
and software
21. Register of probationers
Register of Government servants
under suspension
Register of condemned articles
including articles of motor vehicles
22. Register of repairs
Register of Oils, petrol, diesel and
Kerosene
23. Auction register
24. Register of Departmental
Inquiries/Disciplinary cases
25. Register of Court cases/
Register of Misappropriation cases
26. Register of complaints

226
 27. Movement register
28. Register of Securities
29. Register of Service Books
30. Register of Cadre Strength
Register of Pending Paras of AG
AP Hyderabad/CAG/PAC
Register of Pending Audit
Departmental Inspections.
31. Roaster points watch register
Register of Temporary
Establishment

28] REGISTERS TO BE MAINTAINED BY THE DDO:--

1. Cash book
2. UD pay register
3. Permanent Advance Register
4. Treasury Bill Register [TBR]
5. TA bills register
6. Acquitance Register
7. Tour/LTC Advance Register
Register for sanction of all loans
and advances
Register for recoveries of all loans
and advances
8. Register of Increments
9. Register of Cheques
Stock Register for
furniture/Stationery/Unserviceable
Articles
10. Register of grants
11. Pension cases watch register
12. DDO Current Account register
13. Pay bill register
14. Register of contingent charges
15. LPC issue register
16. AC/DC bills watch register
Register of Medical
Reimbursement claims
Register of Challans remitted in to
treasury

227
 Register for watching of 24G/24Q
of IncomeTax
17. Recovery watch register for CPS
18. Record handing over register

LETTER OF CREDIT (L.O.C.)

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

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

3] Money is not drawn on cheques by the P.W.D. Officers towards establishment

like salary, T.A., Contingencies (Except Irrigation Department)

4] Copy of L.O.C. is sent to the D.T.O. and he should maintain a drawing account
in Form T.A. 11

5] For opening of new drawing account in favour of E.E., Orders of the Government
and authorization of A.G. is necessary

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

intervention of Treasury against L.O.C. only but not including regular and other
receipt.

7] P.W.D. Officers should present the passbooks to Treasury for recording entries
frequently.

8] For reconciliation, the bank should send a statement showing the receipts and
expenditure of a particular administrator to Treasury every month regularly. The
Administrator should also reconcile the figures with Bank and Treasury monthly,
otherwise any excess amount allowed, 12% Interest should be collected for the
period of over drawl.

GOVERNMENT ACCOUNTS

1] Under Art. 202 of the Constitutions of India a statement of the estimated receipts
and expenditure of the State for each financial year has to be laid before the two
Houses of Legislature. This statement is know as the “ANNUAL FINANCIAL
STATEMENT (or) BUDGET”

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

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

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

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

228
(b) CONTINGENT FUND: This fund of the state has been constituted by the A.P.
Contingent Fund (Amendment) Act, 1984 in pursuance of Art. 267(2) of the
Constitution of India. It is in the nature of an Imprest created by a non-recurring
contribution of Rs. 50 crores from the consolidated fund of the State. It is intended
to provide advances for meeting unforeseen expenditure arising in the course of
year, pending authorization of such expenditure by law to be passed by the State
Legislature under Art. 205 of Art. 206 of the Constitution. The Secretary to
Government of A.P. Finance Department shall hold it on behalf of the Governor.

(c) PUBLIC ACCOUNT: Public Account of the State pertains to all “Public Moneys”
received by or on behalf of the Government. It comprises of
(a) Small Savings Provident Fund etc.
(b) Reserve funds
(c) Deposits and advances
(d) Suspense and Misc., Account
(e) Remittances and
(f) Cash balance
The item (a) to (c) relates to public, which the government act as “Banker”
receiving amounts which are re-paid afterwards and paying out amounts, which are
recovered subsequently.
The items falling under (d) and (e) comprise merely of adjusting heads and
all entries under them in the accounts are cleared eventually by adjustment, under
Final heads.
3] For introduction of New Head of Account, Change of nomenclature of the
existing head (Art. 27 of A.P. Account Code Volume-I)
(a) Major Head, Minor Head and Sub-Head—under orders of the C & A.G.
of India after obtaining prior approval of President of India
(b) Detailed Head—by the A.G.

NUMBER STATEMENT
[1] According to para 16.20.1 of A.P. Budget Manual, Head of Department or Other
Estimating Officers are required to submit Number statements to the Finance
Department by 1st August every year.
[2] This statement detailing particulars of Posts in each permanent and temporary
establishment (both Gazetted and Non Gazetted Officers), the sanctioned monthly
pay, the special pay if any, and the FTA attached to the posts or individuals that
will be drawn on the Ist April of the following year.
[3] The provisions required under 011 Pay, 012 Allowances, 013 DA shall be
exhibited under detailed head 010 Salaries
[4] HRA, CCA, EEL, Medical Reimbursement, Education Concession etc. should
be shown under sub-detailed head 012-allowances

229
[5] LTC shall be shown under separate Sub-detailed head 017 LTC
[6] The details of vacant posts and the period they are likely to be vacant should
also be indicated.
[7] Copy of Sanction Orders (G. Os) in respect of all temporary establishments
should be enclosed
[8] In respect of posts under Plan, Non-Plan, G.I.A. towards salaries should be sent
separately under respective sub-heads and Major Head of Accounts
[9] The Number statements in the proforma I,II and III prescribed by the Finance
Department should be submitted.

The following table indicates the block of consecutive serial numbers

allotted to various major heads.

A] 0020 to 1999 Receipt Major Heads

B] 2011 to 3999 Expenditure major heads on Revenue
Account
C] 4000 Capital receipts major head
D] 4011 to 5999 Expenditure major heads on Capital
Account
E] 6001 to 6010 Public debt
F] 6011 to 7999 Loans and Advances etc
G] 8000 Part II contingent fund
H] 8001 to 8999 Part III Public Account.

PREPARATION OF BUDGET ESTIMATES

[1] The budget is based on the departmental estimates submitted the Head of
Department and other estimating officers, which are in turn based on the estimated
submitted by the Sub-ordinate Controlling Officer (SCO)
[2] H.O.D. should prepare their estimates in duplicate in the proforma prescribed by
the Finance Department, send one copy to their Administrative Department and
copy marked to the Finance Department not later than 1 st October of every year.
[3] The administrative Department should send the estimates with their comments
to Finance Department by 15th of October.

230
REVISED ESTIMATES
[1] There are (3) methods for preparation of Revised Estimates.

(a) by adding to the actuals for the first four months of the current year those
of the last eight months of the previous year

(b) by working out a figure which is three times the actuals of the first four
months of the current year

(d) by assuming that the revised estimates for the current year will bear the
same proportion to the actuals of the first four months as the actuals of
the previous year bore to those of the first four months of that year
(e)
Note: Out of the above considered to be most viable for each particular case
could be adopted

[2] The revised estimates do not authorize any expenditure

[3] The revised estimates are prima facie the best guide to the coming year
estimates

[4] It should enable the Government to arrive at the appropriate closing balance for
the current year, which will become the Opening Balance for the next year.

[5] It is therefore essential that revised estimates are prepared with great care and
should be as close as possible to the actuals.

BUDGET ESTIMATES RELATING TO PLAN

[1] The Head of Department should prepare Plan Budget separately and it should
not be mixed up or merged with the Non-Plan provisions.

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

Secretariat has to clear the continuing plan schemes

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

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

estimates

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

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

[6] Formulation of schemes should be more realistic so that Budget estimates

should be nearer and reality.

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SUPPLEMENTARY ESTIMATES

1) Un-avoidable and unforeseen circumstances may arise in the course of

financial year making it necessary to urgently incur fresh expenditure under
one or more detailed heads (or) on a new service not contemplated in the
original budget estimate.

2) In such cases, savings in other appropriations by postponement or

curtailment of least urgent expenditure may be re-appropriated except when
it is on account of a new service

3) Expenditure on new service not contemplated in the Budget estimates

whether the expenditure is charged or voted for the year should not be
incurred and it cannot be met by way of re appropriation until it is included in
a supplementary estimate presented to the legislature and eventually in an
Appropriation act

4) If the expenditure can be met from the savings within the grant, wholly or in
part, it will be sufficient, if a token sum of Rs.1000/- or the balance actually
required, as the case may be, is included in the supplementary grant

5) In other way, pending authorization of funds by the legislature, an advance

may be sanctioned from the contingent funds to enable urgent expenditure
being incurred on a new service

6) Advance from contingent fund does not lapse at the end of a financial year

7) Proposals for supplementary estimate for re coupment of advances

sanctioned and incurred from the contingency fund or sanctioned by the
Govt. in relaxation of treasury control orders, as additional amount in excess
of budget provision should be sent by the Chief Controlling Officers to the
Finance Department through Administrative Department before 5 th of
February of every year.

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

BUDGET CONTROL

[1] The Government has introduced Budget Control w.e.f. 1-8-1967

[2] Approved Budget by the State Legislature was kept at the CCO level. The
C.C.O. in turn release the budgets to their S.C.O./D.D.Os –Quarter-wise

[3] From 2nd quarter onwards, further releases shall be made on the utilization of
the previous quarter only

[4] The CCO should prepare and send distribution statements of funds made to
their S.C.O. of units’ quarter wise to the DTA AP Hyderabad for authorization under
controlled items other than salaries.

232
[5] In respect of Treasury relaxation items, the DTA AP Hyderabad authorization is
also required as per G.O. Ms .No. 207 F&P(FW.BG)Dept. dt. 7-12-97

REAPPROPRIATION

[1] The Govt. has delegated certain powers to the HODs/CCO to re-appropriate
funds at their level subject to certain restrictions.

[2] The delegation of powers are stipulated in Para 20.4 of AP Budget Manual read
with Govt. Memo.No.6413-A/184/BG/A1/2002.DT.11-03-2002.

[3] The re-appropriation of funds between different grants (or) between revenue
capital and loans within the same grant is not admissible.

[4] Re-appropriation should not be sanctioned by the HOD from Plan to Non-Plan
and from Non-Plan to Plan.

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

Capital and Loan to loan within the same grant only,

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

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

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

[8] Re-appropriation should be done from salaries to salaries and TE to TE from

one sub-head to another sub-head.

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

a) From one grant to another grant

b) Expenditure constituting new service

c) From Non-plan to Plan and Plan to Non-Plan

d) Re appropriation should not be done to 510 Motor Vehicles, 530 Major

Works,270 Minor Works, 272 Maintenance,520 Machinery &
equipment,210
M&S from other detailed heads to vice versa

e) From any detailed/sub head to give loans and advances to the employees
under the sanctioned loan account

f) Deliberate re-appropriation from unit head to another as temporary device in

the expectation of resorting the divided amount from the savings should not
be done

233
 g) Re-appropriation should not involve the recurring liability beyond the current
financial year

h) Re-appropriation should invariably in multiples of Rs.1000/- only.

i) Re-appropriation under Non-plan for the 4th quarter provisions should not be
done after fixing the revised estimates of the current financial year.

SURRENDERS

1] The Head of the Department should immediately surrender the savings

under all units immediately after their identification.

2] All anticipated savings should be surrendered before 25 th February

3] In exceptional cases, only the Finance Department will accept surrender of

savings up to 25th of March with explanation.

RECONCILIATION

1] According para 19 of Budget Manual, every DDO should reconcile the figures
Both receipts and payments including adjustments every month regularly

[2] A Certificate should be appended on the salary bill of the DDO , that the
reconciliation of the previous month has been completed. If it is not completed,
the salary of the DDO should not be allowed.

[3] The DTO should furnish the list of DDOs who failed to reconcile the figures to
their concerned Head of the Departments for further action.

[4] Head of the Department should reconcile the figures with AG on quarterly
basis.

[5] As a result of reconciliation, some differences are likely to arise due to mis-
classification or wrong posting either by department or by the treasury. It should
be rectified by proposing Alteration Memoranda. Difference may also due to
fraudulent drawls

[6] As per G.O .Ms .No. 12 Finance (TFR.II) Dept 13-01-2004, the Treasury
Officer has to generate the receipts and payments statement from the computer
for each DDO and send it to the DDO on 11 th of every month asking him to
reconcile and send back the same along with remarks to the Treasury/PAO
concerned by 20th of every month. If the DDOs fail to submit, their bills should
not be admitted thereafter.

234
REVIEW OF EXPENDITURE

[1] As per Para 19.3.1 of AP Budget Manual, each CCO has to maintain a register
of actuals to know the progress of expenditure and see that the expenditure
under Each unit of appropriation (detailed head) is within the budget allotment.

[2] CCO is required to review the progress of expenditure under each unit/sub-
head on monthly/quarterly basis. This review will not only serve reconciliation
but should also serve evaluation of performance

AG s INSPECTION

[1] AG conducts departmental accounts every year.

[2] There will be 2 wings in the AG s office to conduct of audit of expenditure and
receipts

[3] Major irregularities noted, paras of similar observations in various offices of the
department are clubbed and draft para is proposed and communicated to the
department before inclusion in the C &AG report.

[4] If the department does not respond (or) reply furnished by the department is not
satisfactory, the para is included in the C & AG report.

[5] At the end of each financial year and after finalization of accounts in the AG
office, AG will communicate the budget allotments and expenditure incurred to
each department along with variations of excess/ savings and call for the
reasons between the final appropriation and actual expenditure within two
weeks from the date of receipt in the shape of detailed appropriation accounts.

[6] If the department does not respond (or) the reply furnished by the department is
not satisfactory, the same was included in the printed appropriation accounts,
which are discussed in the Public Accounts Committee.

ANSWERABLE TO PUBLIC ACCOUNTS COMMITTEE

[1] The committee on the public accounts is a committee of the legislative

assemble comprising of Chairman and 15 members generally who are the
members of State legislature

[2] This committee scrutinizes the reports of the C & AG and AG relating to the
annual appropriation accounts and audit reports.

[3] The CCO, HOD and Secretary of the administrative department are answerable
to the Public Accounts Committee

235
[4] The HOD should personally go through the Audit report
observations/comments, prepare explanatory notes on each audit and
objections and submit the same to the Public Accounts Committee through
concerned Secretary only

[5] The HOD should implement the recommendations of the PAC in consultation
with the guidance of the concerned Administrative department in the
Secretariat.

A C BILLS

[1] All the AC Bills drawn during the Financial Year shall be settled within 3 months
from the date of drawl

[2] No 3rd AC Bill should be admitted by the Treasury until the DC Bill received for
the 1st AC Bill

[3] The DDO should present the DC bill against AC bill to the Treasury without
countersignature of the controlling authority.

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

[5] If the DDO fails to submit the D.C. bills against the AC bills with in the stipulated
time the salary bill of the DDO shall be stopped until submission of DC bills.

Cash Book

a) Every DDO should maintain Cash Book in APTC Form No.5

b) Two cash books to be maintained, one for Govt. transactions and other for
Non-Govt. transactions and should be kept separately in Cash chest.

c) Money received on behalf of the Govt. should immediately be accounted for in

the cash book

d) A printed receipt book should be maintained for issue of receipts for the
amounts received in the office.

e) For each entry on the receipts side of the cash book, there should be a counter
foil of printed receipt and the receipt number should be noted against each
item of the cash book
f) The officer who sign in the cash book should thoroughly verify the receipts and
remittances by challans into the Treasury carefully

g) In respect of amounts received from Treasury, it should be entered in UD Pay

Register, TBR, and Permanent Advance Register

236
h) At the end of each day(working day transactions), arrive previous day closing
balance as Opening balance on that day , add receipts and arrive total amount

i) For each item of disposal on the charge debit side of the cash book, there
should be acquittance in proof of having disbursed the amount

j) On each working day the cash book should be closed duly verifying the cash
on hand and the closing balance arrived in the cash book. The book balance
shall be equal to the physical balance

k) A memorandum of verification should be recorded in the cash book by the

DDO and then signed by the DDO

A] Balance as per cash book xxxx

Balance as per UD Pay Register xxxx
Balance as per PA Register xxxx
Balance as per Non-Govt. cash book xxxx
———-
Total book balance xxxx
———-

B] Amount held in cash xxxx

Amount held in the shape of cheques
& drafts xxxx
Amount in DDO current account xxxx
———
Total xxxx
———-
C] Cash balance ascertained by counting

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

l) If there is any difference book balance and physical balance, the same should
be reconciled. If it cannot be reconciled, action should be taken under Art. 294
of AP Financial Code Vol.I and SR 2 of TR 11 of AP Treasury Code Vol. I

m) If the concerned officer happens to be in camp(or) leave, the officer in charge

or the Head clerk should also check the cash book as above and the DDO
should as soon as he returns, verify the entries in the cash book and attest the
balances duly satisfying the correctness of the same

n) The office cash balance should be kept in an iron cash chest having double
lock arrangements
o) One of the key of the cash chest with Head of the office and other by the
Double-lock officer.

p) The cash chest should not be entrusted to the attenders

237
q) Whenever there is a change of officer due to leave/ transfer, the incoming
officer should personally verify the cash and record a certificate of verification
in the cash book in his own hand writing and affix his signature

r) The duplicate keys of the cash chest should be kept in a small pocket and
deposited in a nearest treasury for safe custody

s) Every year, the sealed packet should be obtained from Treasury, verify the
contents in the sealed packet and re deposited in the Treasury for safe custody

t) When leaving the office every day after verifying the cash chest, a proper seal
duly signed by the Head of the Office should be pasted in the cash chest. On
the next day, the cash chest should be verified. A register should be
maintained for this purpose.

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

[1] The minimum precautions to be safe guarding Govt. money by the Head of the
office, if any loss / misuse occurred, the Head of the office is personally
responsible

a) Below Rs.250/- Single peon should be employed

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

Below Rs.500/- clerk should be employed

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

Below Rs.5000/- be employed

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

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

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

than Huzur Treasurer or Taluk
Head accountant and a clerk or
Shroff with an escort of two
Peons should be employed

[2] A peon recently entertained or a person whose honesty has been suspected
not be employed alone

[3] when a sum of money between Rs.5000/- and Rs.20,000/-, a senior person who
have rendered not less than 10 years of service should be sent

[4] If amount in excess of Rs.50,000/- , special care should be taken and if police
escort is required, special sanction of the Govt. is obtained

238
DDO CURRENT ACCOUNT REGISTER

[1] The DDO shall maintain a separate register for the DDO current account in
APTC Form. 5 as per the guidelines issued in G.O.M.S.No.90,dt.31-01-2002.

[2] Each amount transferred by the Treasury into the DDO current account should
be accounted for in the register on the same day

[3] The amount Drawn by the DDO in his favor (or) in favor of the party should also
be noted

[4] The DDO should reconcile the balance at the end of month with the balance
amount in the DDO current account in the bank

[5] The balance in DDO current account/cash on hand beyond 15 days shall be
remitted to Govt. account

U D PAY REGISTER

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

[2] All the amounts relating to the claims of Govt. servants should be entered in the
register on the same day of encashment

[3] Separate U D Pay Register for Pay and allowances and contingencies should
be maintained

[4] The serial numbers in the registers should be assigned consecutively for each
financial year

[5] The serial number against each item should be rounded off when the complete
amount drawn under the particular item is disbursed leaving no balance

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

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

[8] The un-disbursed balance as verified from the acquittance roll should be
entered in column 5 and subsequent disbursements noted in column 6 to 8 till
the entire amount is disbursed.

[9] The closing balance of the U D Pay should be taken into cash book

[10] The U D Pay Register should be signed by the DDO every day

[11] The un disbursed amount should not be kept for more than 15 days from the
date of drawl and they should be remitted to the Government to the HOA from
which it was drawn.

239
ACQUITTANCE REGISTER:

[1] The D.D.O. shall maintain a separate acquittance register in A.P.T.C. Form-88

[2] For all claims exceeding Rs. 5,000/- the acknowledgement should be on Re.1/-
Revenue Stamps

[3] The U.D. Pay Serial Number to which the claim relates should be noted in the
Acquittance register.

PERMANENT ADVANCE REGISTER:

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

[2] Every Office is provided with P.A. to meet with urgent unforeseen petty items of
expenditure

[3] The P.A. is recouped by drawing contingent bills for the expenditure initially met
from P.A.

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

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

[5] The quantum of P.A. for any organization should not as a rule exceed the
monthly
average of contingent average for the preceding 12 months

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

conservative basis subject to review after six months

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

[8] The P.A. of the Head of the Department has to be fixed and sanctioned by the
Government

[9] For sanction of PA or for revision of the existing PA, the concerned department
of
secretariat should sent the proposals to the Finance ( A & L) Department for
concurrence of grant of PA to the sub-ordinate offices under their control.

[10] For the first time or enhanced PA should be drawn on APTC Form 40
debitable
to 8672 Permanent Cash Imprest, 101 Civil head of account.

[11] The permanent Advance is meant for meeting an unforeseen and urgent
expenditure which cannot be postponed.

240
[12] The permanent advance register has to be maintained by the Head of the
Office to watch the transaction and the order in which it was sanctioned,
amount drawn should be noted on the front page of the register under the
attestation of the head of the office.[GO MS No 54 F&P dated 14-02-1979].

[13] Recoupment of the PA may be made at the end of every calendar month and
also when during the course of a month a transfer of charge takes place [Art
106]

[14] Each voucher for the expenditure incurred from PA should be entered in the
registered and assigned consecutive numbers for each month and that
number should find place both the register and on the voucher.

[15] When the contingent bill is prepared to recoup the PA with ref to the paid
vouchers, the vouchers should be cancelled to avoid the possibility of double
drawl at a later date.

[16] The un recouped vouchers and cancelled vouchers should be preserved

carefully and arranged serially in the personal custody of the head of the office.
If any voucher is not produced the head of the office will have to make good
amount covered by vouchers so lost.

[17] When there is change in the incumbency of the head of the office due leave /
transfer the closing balance of PA including un recouped vouchers should be
verified by the incoming officer and the result of verification should be recorded
in the register under his signature.

[18] The closing balance of PA should be taken in to cash book.

PURCHASE OF STORES:

[1] Stores include all articles and material such as furniture, chemicals, scientific
instruments, appliances, stationary articles, diet charges, material for
constructions of buildings, departmentally manufactures stores, machinery tools
and plants but excluding books, publications, periodicals in a library (Art. 122 of
A.P.F.C. Volume-I)

[2] All stores should be purchased through the Director, Printing and Stationery &
Stores, Purchase Department who has been vested with a state wide
jurisdiction
with regard to purchase.

[3] Perishables like fruits, foodstuff, newspaper etc. are exempted from the purview
of Director of Printing and Stationery under Art. 123 of A.P.F.C. Volume-I

[4] The items under rate contract finalized by the Director of Printing & Stationery
should be purchased from the earmarked firms.

241
[5] In case of emergency, the Head of Department may purchase stores directly
after obtaining approval of the Stores Purchasing Committee in regard to
other items as well.

[6] The following are the articles exempted from the purview of the Stationery and
Stores Purchase Department (Art. 123 of A.P.F.C. Volume-I)

1] Perishable articles such as fruits, fish, food stuff including Tinned and
bottled food and drinks

2] Mauve Flowers for distilling liquor, material used in Manufacturing various

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

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

4] News papers, Journals and other periodicals

5] Articles in common use being the normal requirements of office the

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

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

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

7] emergency requirement such as component part of the machine required

in cash of break-down

8] Live stock and fodder of live stock

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

Stores Department

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

Mechanical Engineers’ work shop and Textile Training Center, Mushirabad

11] Band and musical instruments and their spare parts

12] Manures both organic and chemicals

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

Offices and Institutions

14] Seeds and straw

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

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

242
 17] Stores covered by rate contract of Director General, Supplies and
Disposals, Government of India provided they are purchased in
accordance with the procedure laid down by GOI

18] Petrol, Kerosene up to 500 gallons, fuel oils such as light diesel oil, high-
speed diesel oil and furnace oil.

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

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

20] silk worm cuts

21] Spun yarn

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

23] Binding and preservation material like sheep’s skin, calico, Bakram etc.,
can be purchased by the Director, State Archives up to a limit of Rs. 1,000/-
p.a. subject availability of funds.

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

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

25] Requests for misc., types of works not requiring actual supply and stores
such as stitching of uniform etc., body building on chassis and Job work
involving fabrication, or constructions under department supervision.

26] Arumugam Telugu types

27] Purchase through the India supply mission, Washington and /or/ India
Stores Department, London.

[7] Separate stock accounts should be maintained for expendables and non-
expendables such as furniture, equipment etc. (Art. 133 of A.P.F.C. Volume-I)

[8] Stores should be periodically inspected and action taken to regularize the
short
coming by recovery from concerned/write off etc. (Art. 139 of A.P.F.C.
Volume-I)

[9] The unserviceable articles should be identified and action taken for disposal
and write off in the manner indicated in Art. 143 of A.P.F.C. Volume-I

[10] In the event of losses in cash and stores, the departments should follow the
detailed procedure under Art. 294, 302 of the A.P. Financial Code Volume-I

243
PURCHASE FROM THE FOLLOWING INSTITUTIONS.

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

shops

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

undertaking and corporations. These corporations need not participate in
tenders

[3] In respect of non-standard items, the under takings also have to participate in
the tenders, if any, called by departments.

[4] The items reserved for the S.S.I. Units should be exclusively purchased from
them. The list can be had from the Director of Industries. These units have
also been exempted from the requirement of lodging earnest money and
security deposit for the specific items for which they have been enlisted.

[5] The good manufactured in Jails should be had from them only. This includes
furniture, stitching of Khadi uniforms, Attender liveries, ammunition boots for
officials of police, fire services and prison departments, phenyl, navar etc.
These items can be purchased from out side only after obtaining “No stock
Certificate” from the Jail Department.

[6] Modern Office equipment such as Computers etc should be purchased only
through A.P. Technology Services Limited

[7] The cloth requirement of offices towards livery etc should be purchased from
the APCO

[8] Woolen Carpets should be purchased from the A.P. State Wool Industries
Cooperatives

[9] Leather goods should be purchased from the LIDCAP

[10] Steel furniture should be purchased from the APSSIDC

[11] Wooden furniture should be purchased from the JAIL DEPARTMENT, the
Government centers like PWD Work Shops, Furniture Mill cum Mechanical
Wood Work Shop, Sanathnagar etc., Industries Center, Hyderabad should be
given next preference.

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

operative Tailoring Industries

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

Physically Handicapped Co-operative Cane and Weaving Society.

244
TENDERS [ ART. 125 OF A.P. F.C. VOLUME-I

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

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

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

of a small order which does not exceed Rs. 10,000/- and Rs. 20,000/-
if more than one kind of article is ordered at one time and propriety
items.

B] Limited Tender System: Should be adopted when the limits for the
single tender system are exceeded and the estimated value of the
order is less than Rs. 5,00,000/-

C] OPEN TENDER SYSTEM: should be followed in regard to purchase

of stores of a value of Rs. 5,00,000/- and more.

[2] When open tenders called, circular communication should be sent to dealers
of repute apart from vide publicity in news papers, trade bulletins etc.

[3] A time gap of at least one month should be given between the date of
notification of the tender and the last date of submission of tenders.

[4] If the lowest tender is passed over, specific reasons should be recorded (Art.
125 of A.P.F.C. Volume-I)

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 ]

Every Government servant should see that proper accounts are

maintained for all Government financial transaction with which he is concerned
and render accurately and promptly all such accounts and returns relating to
them as may have been prescribed by the Government, the Accountant
General or the competent departmental authorities. He should check the
accounts as frequently as possible in order to see that his subordinates do not
commit fraud, misappropriation or any other irregularity. The Government will
hold him personally responsible for any loss that may be found to be due to

245
 any neglect of the duties laid upon him by the provisions of this code and the
other financial codes issued by the government. The fact that a Government
servant has been mislead or deceived by a subordinate will in no way mitigate
his personal responsibility, since every Government servant should be familiar
with the financial rules laid down by the Government and exercise a special
strict and close control over his subordinates, in regard to the use of public
funds and the maintenance of proper accounts [Article 5 & 39 of AP FC
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. 24,000/- 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. 10783-C/321/DCM-II/2010 dt. 13-06-2012 of Finance
(DCM.II)Department].

Points to be observed while passing of hiring of vehicle bills:

1] Administrative Sanction for every year with finance concurrence

2] Vehicle should be taxi quota
3] Amount should be made in favour of the owner of the vehicle by means of
Demand Draft only

4] Obtain Fitness Certificate, , Driving License with badge, Insurance policy at

the beginning of the financial year

5] Obtain a certificate from the who utilized the vehicle should contain that the
vehicle is used for official purpose only and ______ number of KMs traveled
for the period from _______ to __________

6] Vehicle should be procured on tender system only

7] Obtain pollution certificate for every six months.

246
 RENTS—LOCATION OF OFFICES IN PRIVATE BUILDINGS:
[G.O.Ms.No.37 FINANCE(FMU-TR &B)DEPT.DT.06-03-2016 w.e.f.01-03-2016]

The following are the rates fixed per SFT duly classifying the areas

A] Corporation of Vijayawada and Gunturn Rs15.00 perSft

B] Corporations of Vijayawada and Guntur buildings

Having all facilities such as power backup, AC,
Wifi network facilities for entire premises Rs.18.00 per sft

C] Greater Visakhapatnam Municipal corportation Rs.12.00 per sft

D] Corporations of Tirupathi and all other corporations Rs.10.00 per sft

E] Special Grade and selection grade municipalities and

All Grade I municipalities Rs.8.00 per sft

F] All other municipalities and mandal head quarters Rs.6.00 per sft
G] All other rural areas Rs.5.00 per sft

The above amount would be payable only for net usable area which
cannot be more than net carpet area plus 10%

Advertisement for requirement of the building to be given in the Dist

addition of local news paper.

Building owner having vacant space have to quote a specific lease

rent per month

Team consisting of head of the office, local EE/Dy EE/ AE of R&B Dept will
check the suitability of the building.

Lowest offer should be accepted. If that is not suitable the second lowest
offerers premises will be instructed and evaluated for selection.

Once the building is selected accepting the rent it can have an escalation
factor of 5% for block of every two years.

247
FIXATION OF RENT

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

EE R&B issued 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 ].

MAINTENANCE OF SERVICE REGISTERS

Service Registers must be maintained in r/o Gazetted Officers, NGOs,

Regular and Temporary Employees [GOMsNo437 F&P(FW Admn)Dept dt
13-10-1976.

SRs must be maintained in respect of contingent employees who are

subsequently converted as class IV employees [GOMSNo156 F&P(FW
Pen.I)Dept dt29-04-1983]

The service register of an employee appointed on or after 10-12-1999 must

be maintained in the SR Form prescribed in GOMS No 200 F&P(FWFR-I)
Dept dated1012-1999]

Service Registers must be under the custody of Head of the Office[Sub

Rule(2) of FR 74 Annexure II]

Service Register of an NGO transferred to other office should not be handed

over to him. It must be sent by post to the Head of the Office to which the
NGO is transferred with up to date entries. [ Sub-Rule 2 of Rule 74 FR-
Annexure-II and GOMSNo722246-C/1495/FR.I/65-2 Fin Dept dt 30-07-
1966 and GO MS No 391 F&P Dept dt 08-10-1984]

248
In case a person is newly appointed to a post, it is the responsibility of the
Head of the office/DDO to verify all the required particulars of the person
like, proceedings of the authority in which he is appointed, age, date of birth,
educational qualifications, caste, physical fitness certificate etc., All such
particulars should be subsequently entered in the SR of the individual and
duly attested.

It is the duty of the Head of Office/DDO to see that all the particulars of list of
family members of the employee, relationship, declaration of probation,
regularization, promotions, options, transfers, Pay Fixations, punishments
imposed, increments sanctioned, employee Id number, local status and
caste etc.,are to be recorded in SR and attested by the Head of the
Office/DDO.

The Head of the office/DDO should record the particulars of deputation of

employees on foreign service[GOMSNo15F&Pdeptdt17-01-1993]

The particulars of Home Town as declared by the employee and as

accepted by the controlling officer should be recorded in SR of the
employees besides entering the particulars of LTC availed by the employee
and attested by the Head of the office [Clause (b)(i) of Rule 8 of LTC Rules
and GO MS No 15 F&P dept dt 17-01-1993]

It is the responsibility of the Head of the office/DDO to see that the monthly
subscription under APGLI & APE GIS are recovered correctly at the
prescribed rates of the employee and the Head of the office/DDO will be
held personally responsible for the short fall of the recovery.[Para 3(iii) of
GOMSNo388 F&P (FW Admn-II) Dept, dated 14-12-1994 and GO (P) No
288 (F&P Admn-II) dept dated 18-10-2005]

Nominations under GPF, Gratuity etc., of the employee should be recorded

in the SR and attested by the Head of the office/DDO.

It is the responsibility of Head of the Office/DDO to attest the leave account

of the employee.

Conduct and character of the employee should not be recorded in the SR of

the employee [Rules under FR 74(9)(iv) Annexure II Part I]

Duplicate SR can be maintained by the employee and all the entries in such
duplicate SRs should be got attested by the Head of the office/DDO only
[GOMsNo 216 Fin(FR) Dept dt 22-06-1964]

249
It is the responsibility of the Head of the Office/DDO to rebuilt the SR in case
it is lost based on the collateral evidences available [GOMsNo 202
F&P(FWPS-I)Dept dated 11-06-1980]

The service records of the Heads of offices may be maintained in their own
offices instead of in the offices of their immediate superior officers, and the
entries therein recorded on the basis of actual events [GOMs No 21 F&P
Dept dated 25-01-1977]
The head of the office is the custodian of service registers of the employees
in his office[Sub Rule 2 of FR 74 Annexure II]

New Format of Service Register has been prescribed in GO MsNo 200 F&P
Dept, dated 10-12-1999. The new format of SR provides all columns
required to be filled up in respect of various types of service particulars. The
Head of the office will be perfect in discharging his responsibilities if he
verifies the columns provided in the SR when opening a SR, the Head of
office should insist for the new format of SR as provided in the above Govt
order.

Entries in Service Register should not be made with pencil [Govt memo no
72246/C1/1495/FR-I/66-2 Fin Dept, dated 30-07-1966]

It is the responsibility of the head of the office/DDO to issue notices to all the
employees in his office to go through the SR and correctness of the entries
made in the SR.[Govt Memo No 51840/2134 FinDept dt 09-11-1964]

It is the responsibility of the head of the office/DDO to record service

verification certificate in the SR of the individual in the April every year.[GO
MSNo 391 F&P dated 07-11-1977]

The head of the office has to certify in the capacity of Pension sanctioning
authority, that he has verified the services with reference to pay rolls,
payfixations,including AAS, appointments/pay fixations from time to time till
the date of retirement.[Govt Cir Memo no 42/PSC/2012 F&P dated 17-12-
2012]

250
 The SR should contain---

A] Bio-data of the employee at the time of joining in to Service including

identifications and photograph
B] All kinds of promotions
C] Regularizations and probation declarations of all cadres
D] General Education and Technical Education qualifications.
E] Departmental tests
F] List of Family Members
G] Nominations under GIS, APGLI, GPF and Pension
H] All kinds of punishments
I ] All kinds of long term Loans and Advances
J] Availment of LTC/Home Town
K] Sanction of partfinal withdral of GPF
L] Leave Account
M] Employee ID Number/Adhaar Number
N] Local Status

TYPES OF AUDIT OBJECTIONS

All the financial transactions that have taken place in an institution under
the Administrative control of Head of the Office/DDO are subject to
periodical audit by the authorized agencies.

The following are the types of audit objections that are being raised
generally by the audit parties:

1 Diversion of funds and grants

Expenditure over and above the
budget provisions
2 Excess payments in pay fixations
3 Non collection of dues
4 Mis-appropriations
5 Advanses pending adjustment
6 Unspent balances of grants
Non submission of Utilisation
certificates
7 Irregular and wastefull expenditure
8 Shortage of stores
Purchases—non observance of

251
 rules
9 Procedural lapses
Non maintainence and non
production of record and registers
10 M book not produced in respect of
works
11 Non reconciliation

252
CUSTODY OF CASH AND MAINTENANCE OF CASH CHEST

The office cash balance should be kept in the iron cash chest having
double lock arrangement

The cash chest shall, if practicable, be embedded in masonry so as to

prevent removal by thieves

One key of the chest should be held by the head of the office and
another key by the Superintendent or any other senior most Govt
Servant of the office.

The cash chest should be opened and closed personally by them and
should not be entrusted to the attender.

Whenever any Govt Servant holding the key of the cash chest happens
to hand over to any other Govt servant who is authorized to hold the
same during his absence, it should not be sent through any other
messenger who may unscrupulously prepare a duplicate key for its use
at a later date without the notice of the head of the office and other Govt
Servants holding the keys.

When ever there is change in the incumbent of the Govt servant holding
the key of the cash chest to any kind of leave or transfer, the incoming
Govt servant should personally verify the cash and record a certificate
of verification in the cash book under his own hand and affix his dated
signature.

The duplicate keys of the cash chest should be deposited in the nearest
Treasury for safe custody. The receipt issued by the Treasury Officer
should be filed carefully. There after every year, the sealed packet
should be obtained from the Treasury duly surrendering the receipt, the
contents of the sealed packet checked up and the duplicate keys should
again be deposited in the Treasury for safe custody [Instruction 19 of
TR 11 of APTC Vol - I]

253
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 ]

LOSS OF TOKEN:
The DDO should report to the treasury officer when any token has been lost by
him. For the issue of duplicate token-copy of particulars of the lost token and
appended a certificate ‘ certified that the token obtained from treasury officer
as per particulars furnished above has been lost and will not be
presented/used in any manner if subsequently traced/found it will be so
mutilated as to prevent its use and remit a sum of Rs. 5/- under MH 2070 OAS
for issue of duplicate token. Duplicate token shall be issued by the Treasury
Officer unless non-payment of the bill/ cheque certificate is obtained from the
bank [Authority: Govt.Memo.No. 28289/532/AL/71dt. 20-1-76 & G.O.Ms.No.
325 F&P [Accts -A&L] dt. 27-1-74]

254
 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]

BILL PRESENTED AT TREASURY REPORTED TO HAVE BEEN LOST

BEFORE PAYMENT:

If the bill presented at the treasury is lost or not traceable at treasury, the
treasury officer has to give a certificate that the amount on the said bill has not
been paid and that no payment will be made even if it is traced subsequently.
On the strength of the certificate, the drawing officer may present a duplicate
bill conspicuously marking on it as DUPLICATE with non- drawl certificate
appended on it under his attestation.[SR 2 ( r ) TR 16 of APTC Vol.I ]
MISSING VOUCHER - DOCUMENT TO BE SENT:

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

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

AG AUTHORISATION MISSED - PROCEDURE

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

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

b) If an authorization issued to the party is lost, the matter should be reported to

the AG with a non-drawl certificate from the party and non-payment certificate
issued by the treasury officer for issue of duplicate authorization
[Authority: Inst.5 (d) and (e) of TR 17 of APTC Vol.I ]

255
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.

Proforma for certificate of credit

“Certified that an amount of Rs.________(Rupees

_________________only) has been remitted by
________________________ vide challan No._______
dt.____________ towards_____________(Purpose) under the Head of
Account__________________
Signature of the Remitter

“Verified the day book dt. ______ and found that the challan No.________
dt._______ for Rs.________ is booked in the Treasury Accounts in the
monthly Account for the month of ______ under SA_______

Signature of T.O.

//Counter singed//

Deputy Director

256
 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]

Proforma for certificate of payment

[ Certificate to be given by the Drawing Officer]
Certified that an amount of Rs. ______ was drawn on a bill in
form_____ under the Head of Account(Major, Minor and Detailed Heads) on
________towards (A)____________ for the period from ________ to
________
And enchased at ________ with voucher No.______ dated______was
received and accounted for in the cash account of the office on _______ The
Expenditure
Was sanctioned by -_______ dated ________(A) Details payment, purpose,
party to whom payment was made, and amount paid etc., to be specified at (A)

Signature of the DDO

[Certificate to be given by the D.T.O.]

Certified that an amount of Rs.________against the bill drawn by

_______for Gross Rs.________(Rupees ____________________ only)
And gorss credited by transfer, net amount of bill
Rs._______(Rupees__________________only) under Head of Account
(Major, Minor & Detailed Heads) bering Voucher No.________ at
DTO__________ dated________ was encahsed at the SBI/SBH_________
on _______ dt.

Signature of the DTO

257
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)

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 Volume . 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]

258
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 F C 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 of APTC Vol.I and GO Ms No 170 F&P FW (A/c.II) dt 10-5-83]
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.
[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]

259
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]

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 discharge
[Authority: 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 AP Financial 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.[G.O.Ms.No.10 F&P (FW.Ac.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]

260
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] The President of India is competent to depute a Govt. employee outside the
India in foreign service – [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 ]

PLUS AND MINUS MEMOS

Plus and minus memos shows the Opening balance, receipts, payments,
closing balance in respect of the item for which are prescribed and serve as an
abstract of Outstanding in each class of transactions acting as counter-check
on the accuracy of the detailed account kept of such transactions. They are
prepared in respect of class of deposits including cash orders, each local fund,
banking at the treasury, stamps,[ Art.110,123 and LR under Art 90 of APAC
Vol. II]

RECONCILATION OF DEPOSIT ACCOUNTS:

The bank shall send a statement of the closing balances of each PD Account
at closure of the month to the Treasury before 4 th of the succeeding month.
The DTOs/STOs should verify the closing balances in his books with the bank
Statement to find out the correctness of the Accounts. In case of any
difference he shall depute a person to the bank to effect reconciliation of the
Accounts under consideration. Administrators of the PD Accounts shall
reconcile the balances with the Bank every month and with the Treasury at the
end of every Quarter immediately within 15 days thereafter and record a
certificate to that effect in the Treasury Pass Book. In case of failure to do so
by the administrator within 3 months, The Dist. Treasury Officer, after a notice,
may advise the Bank to stop payments duly informing the Administrator,

261
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 favor 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

262
 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 dispatch 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.

DISTRUCTION OF RECORDS AT THE TREASURIES AND SUB-TREASURIES

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

I. OFFICE RECORDS / REGISTERS

1. Inward Register 5 years

2. Distribution Register 5 years
3. Personal Register 5 years
4. Running Note-files of personal registers 3 years
5. Register of confidential papers 5 years
6. Consolidated periodical register 5 years
7. Periodical Register 5 years
8. Call-book 3 years
9. Register of tappals dispatched 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

263
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 Dispatch of forms 3 years
26. Indents for stationery articles 3 years
27. Stock register of stationery 3 years
28. Invoices and Advices relating to receipts
and Dispatch of stationery 3 years
29. Register showing hour etc., of handing over
and taking back the sealed bag containing the
key of the record room 1 year

II. TREASURY RECORDS / ACCOUNTS (TO BE DESTROYED)

1. STOs Number Book 3 years
2. Pen carbon copy of the bank scroll 10 years
3. Reserve Bank deposit Register 3 years
4. Monthly bank statement(RBD) 10 years
5. Accountants Day Book 10 years
6. Daily classified lists TA VII 3 years
7. Postings registers, receipts and disbursements 3 years
8. Transfer slips 3 years
9. List of payments(LOPs) 10 years
10. Office copies of Main Treasury Account
and Sub- Accounts sent to AG 10 years
11. Sub-Treasury Accounts 10 years
12. Register to watch the receipt of daily sheets 3 years
13. Daily sheets(TA VIII) received from the
Sub-Treasuries 3 years
14. Register of vouchers not received along with
daily sheets 3 years
15. Register of distribution of vouchers and challans 3 years
16. Subsidiary Register 10 years
17. Paid paper tokens and Form 101 3 years

III. CASH ACCOUNTS AND REGISTERS :

1. Permanent advance register 3 years
2. Acknowledgement of permanent advance 3 years
3. Register of contingent charges(APFC Form 7) 3 years
4. Paid sub-vouchers retained at the treasury 3 years
5. Register of un disbursed 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

264
9. Monthly verification statement of currency
chest balances 1 year
10. Monthly cash balance report(APTC Form 1) 3 years
11. Shroff daily cash book 20 years
12. Receipt challans retained in the Dist. Treasury 3 years

III. CIVIL DEPOSITS (TO BE RETAINED)

1. Register of receipts and repayments of deposits

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

IV. ESTABLISHMENT (TO BE DESTROYED)

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

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

while in service family pension and payment
of pensionery benefits.
5. Pay bill register 35 years
6. A quittance register of pay 35 years
7. Pay bills and a quittance rolls of Govt.
Servants in last grade service 45 years
8. Establishment lists 3 years
9. Increments watch register 3 years
10. Register of periodical increments sanction 3 years
11. Certificate of Transfer of Charge (CTC) 3 years
12. Register of LPCs issued 3 years
13.Office copies of schedules of GPF,
PLI and other Deductions 3 years
14.TA Bill register 3 years
15.A quittance register of TA 3 years
16.Register of Temporary Establishment 3 years

265
 17.Register of Tour advances, advance on 1 year after the
Transfer and
LTC recovery of
all Amounts
entered in it.
18.Pension cases(including service books and
Leave accounts attached to them) in which Invalid
or compensation pensions have been Sanctioned. 25 years
19.Other pension cases(including the service
books and leave accounts attached to them)
after the retirement of the Govt servant
concerned or settlement of pension case 10 years
20. Stock register of saleable copies 3 years
21. Register of security bonds of Treasury officials 5 years
22. Personal files of retired and deceased
public Servants 5 years after retirement
and oneyear after death

V GOVERNMENT SECURITIES :
1. Register in form 16 to be retained in Treasury.
(TO BE DESTROYED)
1. Advices of enfacement 1 complete Account 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 Account year
5. Register of Interest warrants 10 years
6. Register of Securities tendered for renewal
Consolidation of sub division 3 years
VI LOCAL FUNDS: (TO BE DESTROYED)

1. Ledgers in form TA 22 10 Years

2. Subsidiary Register in From TA 11 10 years
3. Registers in Grants-in-Aid 3 years
4. Statements obtained from Bank for Reconciliation 3 years
5. Plus and Minus Memorandum of all
LF deposits 10 years
6. Certificate of Acceptance 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
3. Old PPOs which are renewed 3 years
4. Register of Imprest Amount drawn 3 years

266
VIII MILITARY PENSIONS: (TO BE RETAINED)

1. Register of Military Pensions [ TS Register]

2. Check Register
(TO BE DESTROYED)

1. Descriptive 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 consecutive 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, Descriptive Rolls to be returned To the CDA
there after.

IX PERSONAL DEPOSITS: (TO BE DESTROYED)

1. Personal deposits Accounts in form TA 22 10 years

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

X RESERVE BANK REMITTENCES : (TO BE DESTROYED)

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

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

XI SPECIAL REGISTERS: (TO BE RETAINED)

1. SLO Register
2. Fly leaf Register
3. Register of Tour Advances drawn by 1 year after the
Gazetted Officers date of recovery
of the total amount
Entered in the Register
4. Register of Alteration Memoranda [A.M.] 10 years
5. Register of Retrenchment Orders 3 years
6. Register AG’s authorizations 3 years
7. Register of AG’s audit objections 3 years
8. Register of Pre-audit Slips [APTC form 69] 3 years
9. Register of Post-audit Slips 3 years
10.Register of Bills received for Pre-audit
[APTC FORM 72 A] 3 years
11.Register of intimation for passing of bills
[APTC FORM 72 A] 3 years
12.Register of Challans enfaced on bank. 3 years

267
 13.Register of Payment Orders issued on the Bank 3 years
14.Register of Land cess adjustable to Local Bodies 3 years
15. Register of Cheques issued in payment of
Government dues [APTC FORM 14] 3 years
16. Weekly statements of central transaction in
Non Banking Sub Treasuries [TA-XV] 3 years
17. Seals Register 10 years
18. Safe custody Register [APTC 19] 3years after all
the valuables entered in it
or returned or
in other registers
19. Register of counterfoils of receipts issued
to Departmental Officers 3 years
20. Register of Receipts and return of Departmental
Cash chests 3 years
21. Register of Padlocks and Keys[APTC 26] 3 years
22. Register of RBI remittances boxes locks and keys 3 years
23. Stock Register of Cheque Books and Pass Books 3 years
24. Register of Cash Orders 10 years

XII STAMPS : (TO BE DESTROYED)

1. Double Lock Register 3 years

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

268
 OTHER IMPORTANT POINTS

In respect of the employees of local bodies and who are appointed later
through APPSC/DSC in Govt. service upto 31-12-2013, the leave account
accrued in the previous service, be carried forward taking into the account of
the service of the local bodies (G.O.Ms.No.46 dt.09-02-2014)

Pay protection in respect of former employees of local bodies who are

appointed later through APPSC/DSC In Govt . service on or after 02-06-
2011, under FR 22(a)(iv) with MBF from 19-02-2014 (G.O.Ms.No.105
Fin(FR II)Dept.dt.02-06-2011 and G.O.Ms.No.46 dt.19-02-2014)

5 Stagnation increments shall be allowed beyond the time scale under RPS
2015. These stagnation increments shall be treated as regular increments
for all purposes. Such as pay fixation on promotion/AAS/ pensions etc.
(G.O.Ms.No.67 Fin(HRM.V.PC) Dept.dt.12-06-2015)

Death relief in respect of serving employees was raised to Rs.15000/-

(G.O.Ms.No.91 dt.13-04-2016)

Allowing advance increments to the Ex-Service Men as per G.O.Ms.No.95

Fin(FR II)Dept.dt.03-04-2012, the Govt. in administrative deparment is
competent for grant of advance increments with the concurrence of finance
department only (Cir.Memo.No.39/15 FR II/2013.dt.26-04-2013 of Fin.FR II
Dept)

For allowing surrender leave to the suspended official after re instatement ,

the gap of 12/24 months be taken duly excluding the suspension period only
(DTA Memo.No.A1/6346/2016.dt.10-08-2016)

Sanction accorded by any authority lapses if it has not been acted upon for
a year unless it is renewed. The period of one year shall be reckoned from
the date of issue of the sanction. If the financial year in which the
expenditure will be incurred is specified the sanction will lapse at the close
of the financial year [ Art 50 of APFC VOL.I and Govt Cir Memo no
44847/A/358/AZ/TFR/95 dated 30-01-1996 of F&P(FW.TFR)department]

Every receipt for a sum exceeding Rs 5000/- shall be duly stamped with
one rupee revenue stamp as per GO MS No 110 F&P(FW.TFR)Dept dated
26-04-2005 .

Funds should not be transferred to a deposit or any other HOA or draw from
the Treasury and keep in a cash chest/Bank just to avoid to lapse of fund.

269
The surplus driver of the vehicle rendered due to condemnation of vehicle
need not be discharged from the service.[Govt cir Memo no 3004/A/441/
A2/ W&M/94 dated 19-09-1994 of F&P Dept.]

The legal hairs of a driver who dies in accident while driving the car on duty
are eligible for Group Insurance amount at the double the normal rate of the
Group for which he belongs. [GO MS No 314 F&P(FTA) dept dt 28-09-
1989]

The Dist Collectors are not competent to take any disciplinary action and
impose penalities under APCS[CCA]Rules 1991 against the erring Gazetted
Officers of other department. [GO Ms No 77 GAD (services-C) dated 27-
02-1996.]

In case of accidental death of an employee while going to office to discharge

duties are while leaving the office to the residence after discharging the
duties are eligible for exgratia subject to condition that the head of the office
shall certify that the employee was on his way of discharging duties [GO MS
No 754 Fin Admn-II dept dt 09-08-2002]

When attenders are required to perform the duties of driver when the posts
of drivers are either not sanctioned, or not filled up or when drivers go on
leave the sanctioned a special pay of Rs 225/- pm. If it is less than a month
it should be paid proportionatly.The head of the offices/departments will
have to attatch the prescribed certificates to the bill.[GOMSno 96 Fin
(TA)dept dt 06-04-2010]

The Govt servants who have passed the Accounts test for subordinate
offiers part I and II can be exempted from passing Account test for
Executive Officers. But the Govt Servants who have passed the Accounts
test for Executive officers cannot be exempted from a pass in Account test
for subordinate officers part I and II [GOMS No 411 GAD Ser-C dept dt 18-
07-2011]

The Driver post is treated as a feeder category to the post of Junior

Assistant [GO MS No 414 GAD dt24-06-2008]

The minimum education qualification of Intermediate for promotion is not

necessary in respect the employees who were appointed prior to 29-10-
1987 with SSC or equallent Qualification [GO Ms No 517GAD dated 29-10-
1987]

270
Employees who acquired higher qualifications directly from Universities
without having basic qualification are eligible for promotion/convertions from
the feeder category. [GO MS No 568 GAD dt 26-12-2005]

If an employee promoted to the higher post is allowed 15 days joining time

in r/o the appointment/temporary appointment on ad hoc basis under Rule
10 of AP State and subordinate rules 1996 including appointment by
transfer or by promotion. An employee who does not join within time will
loose his promotion for the current panel year and the name of such
candidate shall be placed before DPC for next panel year, but not during
subsequent panel year. In respect of non selection posts the name of such
candidate will be considered again after a period of one year subject to
availability of vacancy[Only one time] [Go MS No 145 GAD dt 15-06-2004
and Govt Cir Memo no 10445/services-D/2001dated 01-06-2011 of
GAD.]

Every head of office/DDO are required to forward the SR of a Govt servant

who have completed 25 years of service to the AG AP Hyd/ DAO for
verification of service particulars.

Where an employee’s date of increment falls due on the day following his
date of retirement, he may be given the benefit of increment notionally
purely for the purpose of pension only but not for EEL and other
purposes.[GOMSNo 235 F&P (FW FR-II)Dept dt 27-10-1998.]

Govt servants both NGOs and Gazetted officers may join evening colleges
with a permission of the Head of the Department [Govt memo no
74/GA/Ser-C/82-1dated 01-02-1982 of GAD.]

If two or more departments inclusive of Revenue Department occupies the

one and the same building for the location of offices, the Municipal taxes
and other local taxes are to be paid by the Revenue Department. If the
building is occupied by two or more departments other than revenue
department, major department which is in occupation of major portion [plinth
area] should pay the taxes.[Art 120 APFC Vol-I]

Casual leave should not be sanctioned to the employees who have

participated in DHARNAS, STRIKES etc., such period should be treated as
‘NO WORK NO PAY’ [Go Ms No 220 GAD (SW) dated 03-06-1995 and
GO Rt No 2334 GAD (SW) dated 25-05-2001]

271
Employee who will attain age of superannuation within one year from the
date on which the authority propose to transfer him may not be transferred
from the place where they are presently working except on the grounds of
promotion or as a measure of penalty or at ones own request in very special
cases. [GO MS No 379 GAD (ser-A)dated29-08-1996.]

The head of the office should obtain the residential addresses of the
employees with telephone numbers by 10 th January every year and
immediately where there is a change. The HOD should maintain data base
information containing residential address with telephone no of each
employee and updated by 20th January every year.[ Govt Cir Memo No
3709/Ser-A/2004-1GAD dated 06-01-2004].

The disciplinary authority may impose major penalty of removal from service
in case it is proved that the Govt Servant has produced false medical
certificate for getting the benefits under disability program, for the purpose of
long leave and transfers after following the procedures laid down in
APCS(CCA)Rules 1991. The Medical Officers who issued false and
incorrect Medical certificate are also responsible [GOMSNo 48 GAD (Ser-
A) dated 18-02-2003] .

Validity of claims:(Art. 55 of A.P.Financial CodeVolume-I)

“The periods of limitations for arrear claims against the Government of the
following kindsis normally 3 years from the date on which the amount
claimed first became due for payment.

a) Pay and allowances including

leave salary
b) Pensions
c) Travelling Allowances
d) Payments made in contingent bills
for supplies or services rendered
to the Government.

Note: If however the delay in making a claim in the first instance under
any one of the items a,b,c above is due to a mistake, the period of
limitation is 3 years from the date on which the mistake was discovered.

When claim under item 4 is made with referencetoa contract in writing

registered, the period of limitation is 6 years from the date on which the
amount first became due for payment
.

272
 TA Arrear Claims:[SR 14 TR 16 of APTC]

Note-1: In respect of the arrear claim of T.A.of a Govt servant who are
transferred from one office to another office, the certificates menionted
below will be recorded by the old office which proposes the bills and
sends them to the new office for arranging payment.

1] that no part of the amount claimed has been drawn previously

2] that a note of the arrear claim has been made in the office copy
of the bill for the period to which the claim pertains.

Note -2: A TA bill presented after the end of the month succeeding that
in which the journey covered the claims are performed shall be treated
as arrear claim for the purpose of this rule

Minimum service for commencement of probation:

A person appointed to a service, class or category in accordance with the

rules, other than by direct recruitment, shall, if he is required to be on
probation in such service, class or category, be deemed to have
commenced his probation in such service, class or category from the date
from which he has been continuously on duty in such service, class or
category for a period of 60 days from the date of joining duty after having
been appointed to such service, class or category on a regular basis in
accordance with the rules.

Provided that this rule shall not apply to person appointed to a post in
a service, class or category whose appointment is made in consultation with
the APPSC or DSC or any other agency for recruitment specified by the
Government.

Due date for payment of claims of March (Art 72(a) of A.P. Financial
Code Vol-I]

“the claims of Salaries, wages to work charged establishment, menials

from contingencies for the month of March, shall be paid on the first
working day of April only”

All 1st appointments/promotions/appointment by transfer to state service

[selection posts] shall be made on the grounds of merit and ability,
seniority. Panels have to be prepared by the appointing authority [Rule 5
of APSSS Rules, 1996]

273
Promotion/appointment by transfer to non gazette posts [non selection
posts] shall be made in accordance with seniority cum fitness.

The validity of the panel is from 1st September of the year to 31st August
of the succeeding year and the same is valid up to 31st December of the
succeeding year or date of approval of the panel which ever is earlier.

The candidates from out of the panel already approved shall not be
promoted in the vacancies that arose after 31 st August of the said
year.[Govt Memo no 11305/ser-D/2000 GAD dated 03-03-2000]

Approved panels may also be reviewed by the appointing authority for

the purposes of inclusion of the candidates who were differed previously
for being under suspension or due to pendency of disciplinary
proceedings or criminal proceedings but subsequently exonerated.

Employees whose increments were with held shall not be recommended

for promotion during the period for which the increments were ordered to
be with held [Cir memo no 34633/Ser-C/99 dated 04-11-1999 of GAD]

Any minor penalty bars promotion or appointment by transfer for a

minimum period of one year.

If stoppage of increment with cumulative was awarded it bars promotion

or appointment by transfer for twice the period for which increment is
with held for both selection and non selection posts [ Go Ms No 342
GAD Ser-c] dated 04-08-1997 ].

Every person appointed by direct recruitment to any post shall on

probation from the date on which he commences probation for a period
of two years within a continuous period of two years.

Every person appointed to any post by promotion/by transfer shall be on

probation from the date on which he commences probation, for a period
of one year within a continuous period of two years. [Rule 16-c]

The extension of probation for one more year by the HOD and beyond
that the Govt is only the competent authority.

If a person is required to pass the prescribed tests or acquire any

qualification as prescribed in the special rules, with in the period of
probation he should do so, failing which the appointing authority may
either extend the probation or discharge him from service.

274
A probationer who fails to pass the prescribed tests or acquire the
special qualifications with in the period of probation or with in the
extended period of probation and whose probation is further extended by
the Govt till the date of his passing, shall be deemed to have
commenced probation with ref to the date to be fixed by the Govt, which
would be anterior date to the date of his passing. [Rule 16 h]

The appointing authority may terminate the probation and discharge the
probationer from service on account of unsatisfactory performance of
duties, or unsatisfactory conduct or for any other sufficient reason to be
recorded in writing.

At any time before the expiry of the prescribed period of probation the
appointing authority may suspend the probation of the probationer or
discharge him for want of vacancy.

If the probationer fails to give satisfaction to the appointing authority

which should be based on work and conduct or if he has not made use
of the opportunities given to him the appointing authority can discharge
the probationer after giving one month notice.

The appointing authority has to take a decision to declare the

satisfactory completion of probation or to extend or discharge should be
taken within a period of 8 weeks of the expiry of prescribed period of
probation [Rule 18(b)(i)]

The competent authority shall assess the outlook, character, ability and
aptitude for the work of the probationer before the probation is declared.

Compassionate allowance is granted to a Government employee who is

dismissed or removed from the service by the competent authority
deserving and special consideration. In such a case, assuming the date
of dismissal or removal from service as the date of invalidation from
Government service. The invalid pension and retirement gratuity on the
length of qualifying service (without adding weightage under rule 29)
should be calculated. The Disciplinary authority may grant any amount
towards compassionate allowance not less than the minimum pension
and not exceeding 2/3rd of invalid pension or not more than 2/3 rd Gratuity
or both (Rule 40 of A.P. Revised Pension Rules, 1980)

275
M-Book (Measurement book)-Measurement book is the original record
of measurement of supplies made or work done. No line in this book
should be left blank. No erasure is permitted. Corrections should be
attested. The contractor has to accept the measurements. At the time of
payment, a diagonal red ink line should be drawn across each page and
a reference to the number and date of the bill quoted. The Measurement
book must be kept with great care as it may have to be produced in the
Court of law, in cases of dispute with the Contractors. (Art174-175 of
APFC Vol-I)

Prorate Pension/RG is calculated on the length of service under the Govt

who has opted for permanent absorption in public enterprises. This is
extended to employees transferred to an autonomous organizations on
conversion of Govt department into autonomous body, absorbed in
Central, State Govt, Companies, Corporations, or undertakings (Rule 36
of A.P. Revised Pension Rules,1980)

The HOD have been delegated with the powers to purchase one copy of
each English daily up to a maximum of 3 daily news papers and one
news paper in Regional Language. The Head of the Office to purchase
two news papers one in English and one in local language of the district
for their offices. (G.O.Ms.No. 22 F&P (FW A&L) Dept dt. 6-2-1986)

In respect of the payments of contingent charges for the stores

purchased or service rendered and payments made to the private
parties, the bills along with advance stamped receipt should be preferred
by the Drawing Officers and Banker’s cheque or drafts obtained which
should be enfaced as ‘Account Payee only’

The annual renewal fee of the Government Drivers of their driving

license fees should be reimbursed to them by debiting to the concerned
departmental head. (G.O. Ms. No. 55 GA(OP II) Dept dt. 31-1-1969)

The bills which contain facsimile signatures i.e., post and telegraph
department, taxes of municipalities and corporations, and electrical
charges of AP Transco, may be accepted.

When the payee is an illiterate and cannot sign, payment can be made to
such a person after taking thumb impressions in token of having
received the payment at the appropriate place on the bills or cheques
provided a person who is known to the treasury identified the payee and
who is not an employee in the Treasury or Bank identifies the payee and
attests his thumb impressions in token of the genuineness (SR 2(h)
TR16of APTC Vol. I)

276
In the major head-

If first digit is ‘0’ or ‘1’- it denotes revenue receipt

If the first digit is ‘2’ or ‘3’ it denotes revenue expenditure

If the first digit is ‘4’ or ‘5’ it denotes capital account

If the first digit is ‘6’ or ‘7’ it denotes loan account

If the first digit is ‘8’ it denotes public account

.
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

CEILING LIMIT FOR PETROL:

A] Govt have issued orders to fix up to ceiling limit is 160 liters

Petrol/Diesel per month to Govt vehicles as per G.O. Ms. No. 529
GAD (OP.II) Dept dt 13-9-1990

B] This was relaxed up to 250 liters per month per vehicle to the
Information and Public Relation Department as per G.O. Ms. No. 251
GA (I&PR) Dept dt. 23-5-1994]

277
Article 5 & 39of AP Financial Code Volume-I

Every Government servant should see that proper accounts are

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

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279