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Types of Bills Salary Bills T.A. Bills Employees Advance Bills Contingent Bills Refund of Revenue Bills Deposit Repayment bills Grants-in-aid bills Pension Bills Scholarships and stipends Bills Loan Bills 1

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Page 1: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

Types of Bills• Salary Bills• T.A. Bills• Employees Advance Bills• Contingent Bills• Refund of Revenue Bills• Deposit Repayment bills• Grants-in-aid bills• Pension Bills• Scholarships and stipends Bills• Loan Bills

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Page 2: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

Bill Forms used

• 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• 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

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Page 3: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

• 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• Contingent Bills • Abstract contingent – A.P.T.C. Form – 57• Fully vouch red contingent – A.P.T.C. Form – 58.

a) Over time allowanceb) Tiffin chargesc) Medical Reimbursement d) Ex-gratia/ adhoc payments

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Page 4: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

e) Honoraria paymentsf) ESI allowanceg) Wagesh) Office expensesi) Professional and Special Servicesj) Rents, Rates and taxesk) Publicationsl) Advertising, sales & publicitym) Hospitality chargesn) Secret Serviceso) Materials and suppliesp) Other charges – legal chargesq) Diet charges

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Page 5: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

r) Purchases of all kinds with voucherss) Recoupment of imprest t) Monthly honorarium to village servants/

anganwadi workers/ adult education, extension workers etc.,

• Refund of Revenue – A.P.T.C. Form-62a) Refund of Revenueb) Refund on account of spoiled stamps

• Deposit repayment – A.P.T.C. Form-64a) Repayment of revenue depositsb) Repayment of court deposits-Civil and

Criminalc) Repayment of Earnest Money Depositsd) Repayment of other departmental deposits or security deposits

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Page 6: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

e) Repayment of user charges deposits• Grants-in-aid – A.P.T.C. Form-102

a) Grants-in-aid of all kindsb) Social Security – Exgratia paymentsc) Exgratia and relief to victims of natural

calamitiesd) Legal aid to poore) 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.,

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Page 7: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

g) Consolidated pay on 300 contractual services

• Pension – A.P.T.C. Form – 75/76a) First payment of pensionb) Lifetime arrearsc) Death relief

• Scholarships and stipends –A.P.T.C. Form – 103All kinds of scholarships and stipends

• Loans – A.P.T.C. Form – 108Sanctioned by Govt., in favour of institutions/

private individuals

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Page 8: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

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)

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Page 9: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

• 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-drawal 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)

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Page 10: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

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

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Page 11: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

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

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Page 12: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

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.

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Page 13: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

• 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

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Page 14: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

• 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.

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Page 15: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

• 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.

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Page 16: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

• 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 drawal 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.

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Page 17: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

Reconciliation of Dept. Figures

• Every Drawing Officer should reconcile the amounts drawn from Treasury with the Treasury figures before 10th of succeeding month

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

• Challan remitted to Treasury

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Page 18: Salary Bills T.A. Bills Employees Advance Bills …APHRDI...• T.A. Bills • Employees Advance Bills • Contingent Bills ... • Fully vouch red contingent – A.P.T.C. Form –

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

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