Preparation of Bills
Transcript of Preparation of Bills
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Preparation of Bills
JVN Rajanikanth
Senior Faculty
ATW
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Budget
• Budget provision
• Budget release order
• DTA authorization
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Types of Bills
• Paybills
• Contingent bills
• T A bills
• Loans and Advances
• Grant in aid bill
• Subsidies
• Scholarship bills etc.,
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Controlled-Uncontrolled
Salaries010 OOE132 LTC rules tele131 FTA 240 POL Med Reim 300 OCS EEL PD a/c Subs. All GIA FA Loans GPF, GIS, FBF wages020 Pensions
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Pay bills
Bill form
APTC Form 47
(photo copy not allowed-TR 16)
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TR-16
• Period of claim
• Department stamp
• DDO designation and code
• TBR No
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• Head of Account- (7 tier)
• Plan /Non Plan
• Voted/Charged
• Earnings and Deductions
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• Signature of the DDO • DDO (HOO-GO-NGO)
• Discharge and protective endorsement (APFC art.45)
• Separate bill for each HOA, P/NP
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HRA
Slab rate maximum limit
30% Rs.12000
20%, 14.5% and 12% Rs. 8000
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Conveyance allowance
For physically handicapped persons:
10% of Basic pay subjected to a maximum of Rs.900 per month
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GPF
• Minimum 6% of emoluments of March (pay) {with APGLI/GIS/PLI/LIC}
• Minimum 12% of emoluments of March (pay) {without APGLI/GIS/PLI/LIC}
• Class IV employees-4% of Pay
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GPF
• Need not be recovered during suspension
• Recovery shall be stopped 4 months prior to retirement.
• Temporary advance recovery installments shall be watched
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GPF Advance bill
• Claim in APTC Form 40 with Form 40A • Appendix-I shall be enclosed to Temporary
Advance. • Appendix-O shall be enclosed to Part final/ final
withdrawal.
• Original authorization for final withdrawal (shall be claimed with in 3 months)
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APGLI
The Govt. vide G.O.Ms.No. 199 Finance(Admn.II) department dt-30/07/2013 the Govt. have removed the condition of requirement of one year service from the date of issue of Orders.
(insurable age of 21-53 years)
These Orders are effective for the Policies issued w.e.f 01/08/2013
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APGLI
Slab rates
Pay
From Rs. 6700-Rs8440 : Rs250 From Rs. 8441-Rs10900 : Rs350 From Rs. 10901-Rs14860 : Rs450 From Rs. 14861-Rs18030 : Rs600 From Rs. 18031-Rs25600 : Rs750 From Rs. 25601 and above : Rs1000
(G.O Ms No.231 fin(admn-II) dt.28.06.2010)
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GIS Group Insurance Scheme(GIS) Slab Rates RPS 2010
G.O Ms No.225 Fin (Admn-II) dt. 22.06.2010
Sl.No Corresponding proposed
Slabs RPS 2010 Classification
of Groups Unit of Subscription
(Rs.15/- per eachUnit)
1 Rs. 18030 – 55660 A 8 Units Rs. 120/-
2 Rs. 11860 – 42590 B 4 Units Rs. 60/-
3 Rs. 8440 – 33200 C 2 Units Rs. 30/-
4 Rs. 6700 – 23650 D 1 Unit Rs. 15/-
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• APGLI and GIS shall be recovered even during
- The period of suspension
- All kinds of leave periods including EOL
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Professional Tax
• G.O Ms No.82 Rev(CT-IV) dept. 04.02.2013
Monthly salaries or wages
(gross) Tax Rate
Up to Rs. 15,000 Nil
Rs. 15,001 to 20,000 Rs. 150 per month
Above Rs. 20,000 Rs. 200 per month
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Professional tax
• Shall be recovered during the period of
suspension also.
• Physically handicapped persons with 40% disability or more of any kind are exempted from payment of PT.
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CPS
• Employees contribution : 10% of (Basic+DA)
• 10% of arrears of pay and allowances shall also be credited to CPS
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EWF/SWF
• EWF shall be @ Rs. 20 shall be recovered from the pay bill of March every year.
• EWF shall be recovered @ Rs.50 shall be recovered from first salary of a newly recruited employee.
• Flag day fund shall be recovered @ Rs.20 for NGOs and @Rs.50 for GOs from the salary of December every year.
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Festival advance Spl festival advance(ApCo)
• To be recovered in 10 in installments. • Sanctioned once in a financial year. • Festival Advance: - Rs. 2000 Class IV - Rs. 3000 For employees in pay scale 13360-38570/- or less • Special Festival Advance: - Rs. 5000 GOs - Rs. 4000 NGOs ` - Rs. 3000 Class IV Wednesday, October 22, 2014 22
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First pay bill
• Shall be accompanied by - Appointment order
- Physical fitness certificate
• On transfer shall be accompanied by
- Original LPC - Transfer order - joining date confirmation
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Surrender of earned leave
• 15/30 days surrender permitted with a gap of 12/24 months.
• If credit of EL exceeds 286 or more as on 30th June, surrender permitted without 12 months gap.
Memo No.14781/C/278/FR-I/2011 Fin dt.22-6-2011
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Surrender of EL bills
• Pay, DA, HRA (even for those staying Government qtrs), AHRA eligible.
• IR/conveyance allowance shall not be included.
• Sanction order valid for 90 days.
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FAC bills(FR-49)
• No FAC for newly created post
• No FAC for lower cadre post
• No FAC with retrospective effect.
• FAC can be given for suspension vacancy.
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FAC bills
• For the drawl of additional pay on FAC arrangement no of working days should be greater than 14.
– Upto 3 months ::HOD:1/5th pay
– 3-6 months ::Government;1/10th pay
– Above 6 months no additional pay
– FTA shall be max of two posts.
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FTA bills
• Required no of days of touring (15/20)
• Slabs as per G.O.Ms.No 99 Fin(TA) dt. 06.04.2010
• If Employee is on leave, then eligible FTA shall be regulated
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FTA bills
• (Duty period/no of days in month)*required no of days rounded to next whole gives eligible days
• Each day FTA = (eligible FTA as per G.O/required no of days as per GO)
• FTA admissible = Each day FTA * eligible days
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FTA bills
• If required no of touring days not covered then,
no of days toured * each day FTA will be the admissible FTA
• Conveyance allowance and FTA are mutually exclusive
(Memo No. 14500/78/TA/A2/99 (F&P-TA dept) dt.28-04-99)
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LTC bills
• 5 years of service
• At last one day leave
• Claim to DDO shall be with in 30 days form last journey date (otherwise 15% cut)
• Block period shall be observed
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LTC bills
• For journeys anywhere in India, claim shall be limited to 3500Km and Rs.12500/-
• Journey to any place in India is permitted in second half of block period
• Online, reservation, bank, service charges can be claimed.
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LTC bills
• Parents of Gaz officers not eligible • Dependent parents of NGOs allowed
• Allowed for Two children.(01.04.1996)
• Earnings of the dependents, if any shall not
exceed (minimum pension Rs.3350+DR)
• Proceedings shall have prospective effect.
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LTC bills
Block period
2014-Home town
2015-Home town
2016-any where in State
2017-any where in State
(eligible for HT/once in country)
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T A bills
• Grades shall be decided on original pay scale only.
• DA should not be claimed on the day of availing leave.
• ¼ th DA if Boarding and lodging provided.
• ½ DA if any one facility is provided.
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Rounding off
• Each item of Pay and allowances shall be rounded off to nearest rupee. – 50 ps and above to next rupee – Below 50 ps shall be ignored
• Interest amounts, challans by private parties shall be in whole rupees
• Pension/CVP/Gratuity shall be rounded off to next rupee.
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General guidelines
• Annual grade increment certificate shall be attached in APTC form 49.
• Regular Salary shall become due on 1st working day of next month
• Income tax recovery certificate shall be enclosed to the pay bill of February.
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General guidelines
• Every correction shall be attested in full by DDO
• Every bill shall contain non drawl certificate.
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Contingent bills
• In respect of controlled items, BRO and DTA authorization shall be enclosed to the bill
• All third party payments shall be paid through DD/Cheques directly to beneficiaries only.
• Sanction order from competent authority shall be enclosed.
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Mobile phone bills
(G.O Rt. No.234 IT dept. dt 25-07-2009)
Cat-I: HoDs, Secretaries and above:
Rs. 12000 for handset,
Rs.3000 monthly charges
Cat-II: Dy. Secretaries and above
Rs.3000/- for handset,
Rs. 1375 monthly charges
Cat-III: Other Gaz. Officers
Rs.3000/- for handset,
RS.625 monthly charges
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Mobile phone bills
• Cell phone eligibility only for Gaz. Officers in general
• Hand set replacement may be considered once in three years
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Hiring of Pvt. vehicles
• Taxi vehicle registration
• Driving license and badge of the driver, pollution certificate, permit, fitness, insurance certificates shall be produced while hiring.
• Hiring charges(2500Km)
Districts : Rs.24000
GHMC, Vijayawada, Guntur, VSKP: Rs.25000
Delhi : Rs.26000
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Hiring of Pvt. vehicles
• If the limit of 2500km exceeds, then sanction from competent authority is required.
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Contingent bills
• Non drawl certificate
• Stock received in good condition and entered in register at page no.______ under proper attestation.
• Vouchers below Rs.1000 cancelled and retained in office.
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Contingent bills
• Certified that all contingent vouchers with serial no and date are entered in register.
• A revenue stamp of Rs.1/- shall be affixed on every receipt for sum exceeding Rs.5000.
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Contingent bills • For purchases made, a certificate stating that ‘the procedure laid down in Art.125, APFC is followed’ shall be enclosed.
• FOR POL bills, Certificate that entries are made in the log book with page no. and vehicle no. shall be enclosed.
• Certificate of reasonableness of rent shall be enclosed for every two years
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www. treasury.ap.gov.in/ddoreq
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