Types of Bills

 

Types of Bills to be prepared by DDOs at Treasury 

•Salary Bills

•T.A. Bills

•Employees Advance Bills

•Contingent Bills

•Refund of Revenue Bills

•Deposit Repayment bills

•Grants-in-aid bills

•Pension Bills

•Scholarships etc., 

Bill Forms used

 

1).​Salary Bills​ – ​A.P.T.C. Form – 47

•Pay and allowances of both Gazetted and Non-Gazetted employees

•Leave Salary

•Encashment of Leave

•Educational concession

 

2).​T.A.Bills​ – ​A.P.T.C. Form – 52

•Used for T.A., T.T.A., F.T.A., L.T.C., Conveyance allowance, Bus Warrants

 

 

3).​Employees Advance​ ​– ​A.P.T.C. Form-40

•F.A., G.P.F.,A.P.E.W.F., G.I.S., F.B.F., H.B.A.,M.C.A., M.A.,C.A., etc.,

•For G.P.F. withdrawals A.P.T.C. Form 40A shall be used as Annexure

 

4).​Contingent Bills

•​Abstract Contingent​ – ​A.P.T.C. Form – 57

           •​Fully Vouched Contingent – ​  A.P.T.C. Form – 58​                               .​

a)      Over time allowance

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 & 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)      Recoupment of imprest 

5).​Refund of Revenue​ – ​A.P.T.C. Form-62

a)   Refund of Revenue

b)   Refund on account of spoiled stamps

 

6).​Deposit Repayment​ – ​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)   Repayment of other departmental deposits or      security deposits

e)   Repayment of user charges deposits

 

7).​Grants-in-aid​ ​– ​A.P.T.C. Form-102

a)   Grants-in-aid of all kinds

b)   Social Security – Ex-gratia payments

c)    Ex-gratia and relief to victims of natural calamities

d)   Legal aid to poor

e)   Discretionary grant made to individuals/institutions 

f)    Adjustment of taxes/cess to local bodies such as entertainment tax, professional Tax, surcharge on stamp duty, motor vehicles tax, mineral cess etc.,

g)   Consolidated pay on 300 contractual services

 

8).​Pension​ – ​A.P.T.C. Form – 75/76

a)   First payment of pension

b)   Lifetime arrears

c)    Death relief

 

9).​Scholarships and stipends​ – ​A.P.T.C. Form – 103

• All kinds of scholarships and stipends 

 

10).​Loans – ​   A.P.T.C. Form – 108​

Sanctioned by Govt., in favour of institutions / private  Individuals. 

 

General Precautions to be taken  before the bills are preferred

 

•Bill should be signed by the DDO (TR-16, SR-1)

 

•Correct Head of Account is to be noted in the    boxes on the bill (TR-16,SR-2(a)

 

•Bill should be preferred in the prescribed form 

 (TR-16, SR-2(b)

 

•Carbon copy of the bill or voucher is not admissible (TR-16, SR-2(b)

 

•The bill should contain official seal of the Department (TR-16, SR-2(c)

 

•The bill should contain discharge endorsement and pass order in figures rounded off to the nearest Rupee. TR-16, SR-2(c)

 

•The bill should contain protective endorsement. TR-16, SR-2(c)

 

•All corrections, alterations and erasures to be attested by the DDO with full signature.TR-16, SR-2(d) 

 

•Specimen signature on record and the specimen  signature in the bill should be the same. 

  TR-29, SR-2(h) read with inst. 1&20.

 

•The claim is covered under proper sanction of the   competent authority. (Art.3(a)&38 of APFC-I, read   with TR-16,SR-2(a)

 

•Non-drawl certificate should be enclosed. 

          (TR-16, SR-14) 

 

•Ink signed copy of the sanction order by the   competent authority should be enclosed. 

 (Art.45 of APFC-I) 

Pay and allowance Bills

•Bill should be prepared in APTC Form-47

 

•Separate bill for Temp., Per., Plan and Non-Plan    posts should be prepared.

 

•Correct Head of Account to be noted

 

•Columns in the bill form should be filled in 

  Correctly

 

 

•Correct schedules of deductions should be 

         enclosed 

 

•Arithmetical accuracy to be verified 

Subsistence Allowance 

•Copy of order of the competent authority to be Enclosed

 

•First 3 months – Half Pay + proportionate DA + full HRA and CCA

 

•No increment during suspension

 

•No leave should be sanctioned

 

•Non employment certificate to be insisted

 

•If an employee dies while under suspension the   suspension period shall be treated as duty

            •Recovery of APGLI, GIS and PT is compulsory   GPF is optional

Contingent Bills 

•Full particulars of expenditure with sub-voucher   number for individual items should be furnished in the statement enclosed to the bill. All the sub-vouchers exceeding Rs. 1,000/- should be enclosed to the bill. Sub-vouchers below Rs.1,000/- should be cancelled and filed in the Office copy and a certificate to that effect should be furnished on the bill. 

 •Invoices attached should be passed for payment under full signature of the Drawing Officer.

 

•Prescribed sales Tax certificate should be recorded   on the invoice/bill.

 

•A certificate to the effect that the articles or materials   billed for, have been purchased on the Tender   system prescribed in Art.125 APFC and have been  received in good order are of good quality and that   the rates paid are not in excess.

 

•A certificate to the effect that the materials have  been brought into respective stock registers,  accounted for and verified in the manner laid down should be furnished.

 

 

•Bills of Telephone/Electricity/Telegraph Dept., should be enclosed.

 

•A certificate to the effect that all calls are official   and action taken to recover charges for private   calls to be furnished.

 

• A certificate to the effect that the limit of telephone calls as fixed has not been exceeded, if exceeded, their charges over and above the limit fixed have    been born by the individual should be enclosed.

 

•For the claim of contingent employees, a certificate  to the effect that all the contingent employees to whom claim is made were actually entertained in   Govt., service should be furnished.

 

•Certificate of reasonableness of rent should be furnished whenever there is change of rent.

 

•The discharge endorsement on the cheque should  be made in favour of the party.

•Whenever Income Tax @ 2% of the grass amount of the bill is recoverable at source, a certificate as to the   recovery of Income Tax should be recorded.

 

•No contingent bill should be made on proforma invoices, which are only quotations. 

 

•All items should be purchased from SSI Units.

 

•DTA authorization should be enclosed or the number should be quoted.

 

•Special sanction from the superior authority, wherever necessary, should be furnished.

 

•Log book entries duly indicating page numbers for the consumption of fuel should be appended,   if ceiling prescribed by the Government for consumption of fuel has been exceeded, sanction order from the next higher authority should be enclosed.

 

•Certificate as required for drawl of third A.C Bill  stating that first AC Bill is cleared should be  furnished.

 

•While enclosing sanction procgs., financial powers  delegated in GO should be strictly observed.

 

 

Reconciliation of Dept. Figures 

•Every Drawing Officer should reconcile the amounts 

` drawn from Treasury with the Treasury figures before 

 10​^th ​ of succeeding month. 

• All the amounts including loans and advances,    GPF,FBF,GIS etc. 

•Challan remitted to Treasury  

G.P.F

•Sanction order of competent authority

•Original slip is to be enclosed

•Calculation sheet for arriving correct balance

•For final withdrawal authorisation of the AG AP 

        Hyderabad is required