ACCOUNTS TEST FOR EXECUTIVE OFFICERS
( Paper Code – 141 )
@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@
AP FINANCIAL CODE
Article 3(3):Amount
of any allowance (EX:T.A) is not a source of property.
Article 4: Use
of personal money for Government or public purposes.
Article 5:Every
Government servant should be see that proper accounts are maintained for all Government
Transactions.
Article 6:All
definitions, Examining of Accountant General, Bank were given.
Article 8:Evey
Government servant should who is collecting money dues should maintain a
Record.
Article 10:Revenue
collected in one district on account of another should be credited in the
treasury accounts.
Article 11:The
detailed rules governing the demand and collection of revenue under the control
of the Various departments are contained in the respective department mannuals.
Article 12:Recoverable
charges.
Article 13:Rents
of buildings due from Government servants.
Article 14:Every
head of an officer who draws his own pay bills is responsible for the recovery
of all amounts.
Article 15:syatem
of accounts of central and state government.
Article 16(Accounts
code):Accounts between different account circles.
Article 17(Accounts
code v-I):Authorities responsible for preparation of Annual
accounts of the central and state governments.
Article 22: Sale of Government property of right by
auction When any building or land or other property belonging to the Govt ,is
let to person other than Govt. servant, pensioner discussed.
Article 23 (Accounts
code):The accounts of government kept in India shall be
maintained in Indian currency.
Article 24: Cost
of survey's.
Article 25:Rent
of hostels.
Article 26: Fines.
Article 27:Reciepts
o f the forest department(Revenue from sandal wood, teak etc).
Article 28(Accounts
code V-I):Classification of expenditure
Article 28(financial
code):collection of amount due to Govt. Commercial concerns.
Article 29:Government
educational institutions,Fees for students belonging to the state and for others.
Article 30-A:Allocation
of expenditure between capital & revenue
Article 31:Miscellaneous
dues and special recoveries.
Article 32:Powers
to the departmental Authorities to sanction refunds of revenue.
Article 35:Classification
of refunds of revenue, limits for claim of Refunds of revenue
Article 36:Refund
orders of revenue
Article 37(Accounts
code):Classification of Transactions under suspense account.
Article 38(b): Sufficient
funds must have provided for the expenditure in the appropriations Acts for the
current financial year or by reappropriation of funds sanctioned by a competent
Authorities.
Article 39:All
appropriations, sanctions and budget allotment for contigent expenditure shall
be lapsed by the end of the financial year.
Article 41:The
government have powers to incur any expenditure that it does not contravene the
provisions of the constitution of India.
Article 42:The
Authorities Subordinate to the Governments may sanction expenditure or advances
from public money in the certain cases.
Article 44:When
any Authority accords sanction for expenditure of a definite amount or up to a specified
maximum limit ,the amount should always be expressed both in words and rupees.
Article 45:Signature
of Gazetted office on any order to A.G Should only be in ink and not in stencil
or facsimile.
Article 49:Date
of effect of sanction.
Article 50 :Lapse
of sanction.
Article 52: Arrear
claims.
Article 53:Bills
of arrears of pay need not ordinarily be submitted to A.G/Pay &account
officer Hyderabad for pre audit.
Article 54 (f)
note-2:T.A will be entertained if it is made after 3 months from
the date on which the claim has been fallen due. T.A bills time limit
Article 55: Payment
of a claim which is barred by limitation of the time under any provisions of
law relating to such limitations should ordinarily be refused.
Article 56:Every
Government servant who draws bills for Pays and allowances or contingent Expenses
is primarily responsible for the correction of amounts for which each bill is
drawn.
Article 57:The
Auditor General is responsible for the auditing of all expenditure charged
against the Government.
Article 58:Recoveries
from pay bill should not exceed 1/3 of pay.
Article 59:Govt.servant
should be given proper attention to all objections and orders received from the
Accountant General.
Article 62 :The
Govt. has powers to create or abolish posts in the state.
Article 63:Powers
of Subordinate Authorities to sanction additional Establishments.
Article 64:Additions
to Establishments or increase in the emoluments of existing posts.
Article 65:The
scale of pay proposed for new post should be the same time scale as that
already in force for posts of the same category.
Article 66:Details
to be furnished with Establishment proposals.
Article 67:Proposition
statements.
Article 68:Instructions
for preparing Proposition statements.
Article 69:Verification
of Proposition statements by Auditor General.
Article 70:Distribution
of Non-Gazetted establishments into Sections.
Article 71:Annual
returns of the Establishments.
Article 72 (B):Pensions
which are paid through Banks, post offices are to be paid on last working day
of each month except for the month of march.
Article 73:Drawing
officer should not sign pay bills earlier than is reasonably necessarily in
advance of the date of presentation at the Treasury.
Article 74:Drwawl of pay above an efficiency bar not permitted.
Article 75:Recoveries
by one department from another department of the state Govt.
The drawing officer
should attach an increment certificate(FORM-49) to every bill on which periodical
increment done.
Article 76:When
any pay is due in India to a Govt servant who is absent from India ,he should
make his own arrangements to receive it in India.
Article 77:Pay
,etc due to member of the Territorial army when called out for service.
Article 78:Reports
transfer of charge of Gazzeted Government servant.
Article 85:Deductions of of PF,APGLI from pay bills.
Article 87:Attachment
of pay&allowences of servants by Civil courts.
Article 88:Responsibilities
of Government servant for recovering amounts attached by Civil cases from Pay
and allowances.
Article 89:Hospital
stoppages.
Article 90:Fines
imposed on subordinates for ordinary neglect of office duty.
Article 91:Definition
of Contigent charges.
Article 93:Authorities
to competent to sanction contigent charges.
Article 94-96:Permanent
advances.
Article 95:For sanctioning
of permanent advances to Govt. Servants the department of secretariat
should send the proposal to finance & planning dept.
Article 96 (a):The
procedure for issue and payments of the amounts to be followed of motor bus warrants
to the Motor bus owners by district supdt.of police department.
Article 98:The
DDO’s should enclose a true copy of permanent acknowledgement sent to
the sanctioning authority to their own salary bills.
Article 99:Temporary
advances for specific purposes.
Article 100:Advances
for contigent charges to be incurred on tour.
Article 101:Advances
for law charges.
Article 102:Classification
of contigent charges as counter signed and non counter sigend, Grouped for the
purpose of control and audit.
Article 103:Contigent
expenditure should be recorded in a register to be
maintained in each office.
Article 105 (B):The
amount of bills paid by book transfer should be entered in the Contigent
register in Red ink.
Article 106-107:Recoupment
of permanent advances.
Article 108-109: Detailed
monthly bill for countersigned contingencies.
Article 110-111:Countersigning
authority’s contigent register.
Article 112:The
outer signing authority should communicate t disburser the items if any
disallowed with amount in the monthly contigent bills.
Article 113:List
of Abstract contigent bills.
Article 114:The
charges on account of exchange payable to Reserve bank should be borne by the department.
Article 115:Inter
Departmental Transfers.
Article 79:Two
specimen signatures Gazetted servant has to forward to the A.G who desires to
draw leave salary and other allowances in another state.
Article 80 (A):The
pay and allowances can be drawn for the day of government servants death irrespective
of hour death takes place
Article 80 (b) &
81:pay
due to Govt servant where about are unknown.
Article 82:T.A
bills requires counter signature of the controlling officer.
Article 83:Travelling
allowances of Non-Gazetted police officers.
Article 84:Advances
of travelling expenses for tours. All drawing officers should maintain a
register for recording the advances paid.
Article 86:Deduction
of income Tax from Govt servant From the salary. DDO should
enclose Income–Tax recovery certificate for February bill.
Article 116:Contingent
charges incurred on other Government servants.
Article 117:Special
instructions regarding bills of offices in Hyderabad city.
Article 118:Control
of contigent expenditure against appropriation.
Article 119:service
postage stamps should be used for service of Government.
Article 120:No
Municipal tax is payable on a public building situated in a cantonment.
If the building is occupied a single
department ,the department should pay the Taxes.
Article 120-A:Cleaning
Etc Charges.
Article 121:Electric
current charges.
Article 122:Introduction
of stores.
Article 123:Authorities
competent to purchase stores.
Article 124:Forecasts
of requirements and time of purchase.
Article 125:Certificate
for hiring of vehicle bill should be enclosed while procuring of vehicle.
Article 127:Acceptance
of tenders.
Article 128:Supply
of stores – Execution of agreement.
Article 129:Security
to be taken from contractors discussed..
Article 130:Examination
of contracts by the Accountant General.
Article 131:Tender
and Agreement form.
Article 132-132-A:Claims
in respect of imported stores lost or damaged.
Article 133:Stock
accounts. The Head of an office or any Government servant who is entrusted with
stores of any kind of should take special care in arranging for their safe
custody.
Article 134:Stock
accounts of raw materials and expandable stores.
Article 135:The
government libraries and museums should maintain catalogues as well as the prescribed
stock accounts or inventories
Article 136:Valution
of stores in the stock accounts.
Article 137-138:Receipts
and disposal of stores.
Article 139:Inspection
of stores.No Government servant should hold stores in stock in excess of the amounts
likely to be required during a responsible period.
Article 140-142:Unservicable
stores.
Article 143:All
stores should be verified periodically in the manner prescribed for each
department and at least once a year.
Article 145:Discrepancies
found on verification of stores.
Article 146:The
regulations & rules relating to the audit by the A.G of the accounts ,of
the stores and stock kept in Govt departments & offices are printed in
Appendix-10
Article 147:Definition
of works , Classification of works as
original works and repairs & maintenance.
Article 148:Works
are also classified in to Productive or Unproductive.
Article 149:Works
allowted to public works Department.
Article 150:Works
allotted to the forest department nad excise department.
Article 151-153:Works
allowted to other Departments.
Article 154:Electrical
works.
Article 155:Minor
irrigation works.
Article 156:Selection
of site. The site for a new building should,if possible ,be fixed before the detailed
plans and estimates are prepared.
Article 157:Preparation
if estimations.
Article 158:Powers
delegated by the govt to departments to sanction of expenditure works of construction
and repair.
Article 159:Repairs
to building. The cost of the Annual Repairs to a Government building occupied partly
by a District board office or offices should be limited to 1 percent of the
capital cost of the building.
Article 160:No
information concerning them may be communicated on any account to any contractor
,Piece –worker or prospective tender.
Article 161:The
sanction to an estimate should always be regarded as being strictly limited to
the precise objects for which the estimate was intended to provide.
Article 162:Supplementary
estimates.
Article 163:Works
are executed by one or other of the four methods.
Article 164:Purchase
of materials and invitations to tenders.
Article 165:Provision
of funds.
Article 166:No
work which s to be executed under a contract should be started until the
contractor has signed on a formal written agreement.
Article 169:Starting
a work with out a sanctioned estimate or without adequate funds having been provided.
Article 172:Muster
rolls should be prepared & dealt with in accordance with the rules.
Article 173:Labour
engaged departmentally through a contractor .
Article 174(a):Measurement
book. All work done other wise than by daily labour and all supplies relating
to a work should be paid for on the basis of Measurements recorded in a measurement
book.
Article 177:No
advances should be paid to contractor except with the special sanction of the Government
or of a competent Authority to whom they have delegated Powers to sanction such
advances.
Article 179:Liability
of contractors.
Article 180:Lending
Government tools to piece-works in the scheduled areas.
Article 182:Disposal
of surplus material.
Article 183:Protection
of religious edifices.
Article
185:Administrative approval and technical sanction of
works.
Article 190:The
piece work contract method should ordinarily be used only for works costing not
more than Rs.2500 each.
Article193-194:Acceptance
of tenders.
Article 195:Agreements
with Contractors
Article 195(A):Rates
in excess of those stated in an agreement must on no account to be paid.
Article 197:A
Revised estimation should be submitted when the sanctioned estimate is likely
to be exceeded by more than 5% for any Cause.
Article 197:Lapse
of sanction to estimates.
Article 203:Works
executed by Agricultural officers as public work disbursers.
Article 204:Works
executed out of Loans granted to local bodies.
Article 206:The
payment of wages to daily labor engaged departmentally should not be differed
till measurements are taken.
Article 208:Excise
officer should consult the local public work officers about any work may
involve engineering difficulties.
Article 209:Authorities
competent to sanction miscellaneous expenditure.
Article 211(A)-1:Certain
instructions should be observe by sanctioning authorities in the matter of according
sanctions for grants-in aid ,contributions ,grants, to public bodies , institutions
etc.
Article 212:Scholorships
and stipends.
Article 213:Discretionary
grants by the Governors,Collectors.
Article 215:Compensation
fro Loss of Property.
Article 221(i):Interest
should be charged at the Rate prescribed by the Government for the class of loans
concerned.
Article 222:Loans
to Municipalities and to Zilla Parishads and other Local bodies.
Article 223:Advances
to Cultivators.
Article 225:Miscellaneous
loans and advances.
Article 226:The
Govt may sanction the interest bearing advances to their servants in accordance
with the rules mentioned. Classes of
Loans.
Article 227:Personal
security bonds.
Article 230(a):Advances
will be given to all the officer of the state Government including the A.I.S officers
working in the state Government .
Article 231:Advances
for the purchase of motor Cycles.
Article 232:Advances
for the purchase of Conveyances other than motor cars and motor Cycles.
Article 233-A:Advances
for purpose of construction of house(H.B.A).
Article 233-B:Advances
for purchase of Horses and Saddlery.
Article 235:Advances
for the purchase of type writers.
Article 238: Advances
to Govt. servants on transfer to and from foreign services.
Advances to families of Govt. servants who die
while in service.
Article 239:The
transfer Travelling advances sanctions.
Article 239:An
advance of pay and travelling allowances may be granted to Govt. servants for
an advances on his transfer.
Article 240:Advances
on return from leave or special duty out of India and on first appointment.
Article 241:Advances
to patients sent for anti-rabic treatment.
Article 242:Advances
to Government servant on transfer to and from foreign services.
Article 242-A:Advances
to Government servants proceeding on deputation out of India.
Article 242-B:Festival
advances.
Article 242-C:Advances
to families of Government servants ,who dies while in service.
Article 244:Advances
to junior I.A.S and I.P.S officers.
Article 247:Imprest
for minor irrigation wotrks and works pertaining to rural water -supply
Schemes.
Article 249:Advances
to Contractors and Labours employed on works executed by the Revenue Department
in the schedule area.
Article 257:Forest
advances.
Article 259:The
A.G will furnish the Government with annual statements of all outstanding loans
to enable the Government to review the transactions.
Article260:powers
of officers to write off irrecoverable loans & advances.
Article262-266:Classes
of Civil deposits.
Article263:Trust
interest Funds.
Article265:Unclaimed
Provident Funds deposits.
Article 267:The
Treasury should not credited any amount under a deposit head with out the
formal sanction of the Competent Authority.
Article 268:No
transactions other than cash transactions may be accounted for in the deposit
section of the Government account.
Article 273 r/w -5:Responsibilities
for losses of public money.
Article278:Security
deposits-Contractors.
Article281:Post
office savings bank deposits.
Article 285:Post
office savings bank pass book ,fidelity bonds ets,should be kept in safe
custody.
Article286:A
Security deposit taken from a Govt servant should be retained for at least six
months from the date when he vacates his post.
Article 287: Govt servant furnished security
transferred to another office –security should be retained in 1st office until
period expires.
Article 289:Annual
Valution of Govert Promisery notes.
Article 290:Repayment
of security deposits.
Article 291:Repayment
if cash deposits in the post office savings bank.
Article 293:Security
deposite employer of a Government servant on foreign service.
Article 295:Losses
with which the Reserve bank is concerned.
Article 296:Losses
of cash due to the acceptance of counterfoiet coins.
Article 299:Loss
of Occurs-Damages to immovable Govt. Property.
Article301:Departmental
enquiries regarding frauds in which Government servants are involved.
Article302:Procecution of embezzlement of
public property.
Article 304:Classification
of Local funds as District funds,Panchayat funds,Municipal
funds,Education funds
and Market committee funds etc.
Article306:Grants
to Local and other bodies.
Article 307:Loans
to Local bodies.
Article 308-309:Charges
recoverable from local bodies.
Article 311:Time
limits for claims by local bodies
Article 312:Arrears
claims by local bodies.
Article 313:Rounding
of Financial transactions between Government and Local bodies.
Article 315:Allocation
of expenditure between capital and revenue and financing of capital expenditure.
Article 316:work
done for another Government.
Article 317:Disposal
of Govt ,land and buildings discussed.
Article 318:Endowment
for Scholarships ,Prized etc.
Article 319:No
Govt property should be insured at the cost of the government exceptional cases
in which insurance is permitted
Article 320:Rounding off of Transactions in
Govt .Accounts.
Article 323:Erasures.
Article 324:Supply
of firms.
Article 325:Service
books
Article326:Destruction of official records
connected with accounts.
Article 327:Reports
of deaths of European Government services
Article 328:Reports
of deaths of pensioners.
Article 329:Delegation
of unions Functions by consent of state.
@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@
A.P.F.C
FORMS
A.P.F.C FORM-1:Demand
statement of recoverable from pay bills.
A.P.F.C FORM-
2&3:Statement of Proposition for revision of Establishments.
A.P.F.C FORM-
4:Detailed statement if the permanent Establishment.
A.P.F.C FORM-
5:Statement of New name,Leave etc.
A.P.F.C FORM- 6:Form
of bond of identity for drawing the pay and allowances due to deceased
Government servant.
A.P.F.C FORM-
7:Register of Contingent charges.
A.P.F.C FORM-
8:Detailed counter signed Contingent bill.
A.P.F.C FORM- 9:Form
of Tender and contract.
A.P.F.C FORM-
10:Stock Account of furniture and other office stores.
A.P.F.C FORM- 11:Form
of personal security bond to be executed by an officiating or temporary
Government ,Servant drwaing an advance along with a permanent Government
servant as surely.
A.P.F.C FORM- 12:Form
of application by a Government for an advance for the purchase of Motor Cycles
or cars.
A.P.F.C FORM-
12-A:Form of application by a Government servant for the purchase of a horse
and Saddlery.
A.P.F.C FORM- 13:Form
of Agreement to be executed at the time if drawing an advance for the purchase
of a Motor car/cycle.
A.P.F.C FORM-
13-A:Form of Agreement to be executed by a Rural Medical Practitioner at the
time of drawing an advance for the purchase of a bicycle.
A.P.F.C FORM- 14:Form
of Mortgage bond for a Motor car/cycle on account of which a Government,
servant has drawn an advance.
A.P.F.C FORM- 15:Form
of letter intimating to an Insurance company the A.P Government's interest in a
Motor car/cycle.
A.P.F.C FORM- 16:Form
of Agreement to be signed by a Government, Servant who draws a passage Advance.
A.P.F.C FORM-
17:Register of security bonds to be furnished by Government Servants.
A.P.F.C FORM- 18:Form
Fidelity bond.
A.P.F.C FORM-
18-A:Form of Fidelity guarantee bond issued by the Indian Insurance Companies
Association pool.
A.P.F.C FORM-
19:Model firms of security bonds to be furnished by Government, Servants.
A.P.F.C FORM-
20:Report of damage to immovable Government, Property to be sent to the
Accountant General.
A.P.F.C FORM-
21:Report of Deaths of European Government,Servants and pensioners.
A.P.F.C FORM-
22:Forms of bill for drawing afvances if Travelling allowances on tour to
Government, Servants.
A.P.F.C FORM-
23:Register showing the details of Advances of traveling allowances on tour
paid to Government, Servants and recoveries made in respect of the same.
A.P.F.C FORM- 24:Form
of security bond to furnished by the drivers of cars,Lorries, Buses,vans and
Jeeps.
A.P.F.C FORM- 25:Form
of monthly returns to be forwarded by Drawing officer.
A.P.F.C FORM-
26:Forms of monthly return to be forwarded by the Controlling officers to the
next superior Authority.
A.P.F.C FORM- 27:Firm of the
Register of Permanent Advances.
AP TREASURY CODE
BILL FORMS
1.
CHALLAN FORM, A.P.T.C.10
2.
LOANS AND ADVANCES, A.P.T.C. FORM. 40
1. FESTIVAL ADVANCES –
7610-800-04
2. SPECIAL FESTIVAL ADVANCES –
7610-800-04-001
3. PAY ADVANCES – 010-011
4. TRAVELLING ALLOWANCE
ADVANCES - 110-111
5. ADVANCE FOR MEDICAL
REIMBURSEMENT –010-017
6. A.P.EMPL0YEES WEFLARE FUND
LOAN –8121-117-01
7. HOUSE BUILDING ADVANCES –
7610-201-05
8. MARRIAGE ADVANCE –
7610-800-05
9. COMPUTER ADVANCES –
7610-204-12
10. G.P.F. TEMPORARY / PART
FINAL / FINAL WITHDRAWAL
8009-01-101-01/05
3.
SALARY BILL FORM A.P.T.C. FORM.47
1. DRAWAL AND PAY AND
ALLOWANCES FOR BOTH GAZ & NGO
2. ENCASHMENT OF E.L. 010-018
3. EDUCATIONAL CONCESSION
010-012
4. HONORORIUM TO VILLAGE
SERVANTS 010-011
4.
TRAVELLING ALLOWANCE A.P.T.C. FORM. 52
1. TRAVELLING ALLOWANCES –
110-111
2. FIXED TRAVELLING ALLOWANCES
110-114
3. CONVEYANCE ALLOWANCE -
110-115
4. PAYMENTS TOWARDS BUS
WARRANTS – 110-112
5. LEAVE TRAVEL CONCESSION
010-019
6. TA/DA TO NON GOVT. OFFICIALS
110-0113
5.
ABSTRACT CONTINGENT BILL FORM (A.C.BILL A.P.T.C.
FORM. 57)
1. FOR DRAWL OF ALL TYPES OF
ADVANCES BY THE GOVT. OFFICERS FOR
DEPARTMENTAL PURPOSE FOR WHICH
DETAILED BILLS ARE
REQUIRED TO BE SUBMITTED TO THE
ACCOUNTANT GENERAL.
2. DRAWALS OF UNDER T.R.27
6.
FULY VOUCHED CONTINGENT BILL FORM A.P.T.C. FORM. 58
(DETAILED
CONTINGENT BILL (DC BILL)
1. MEDICAL REIMBURSEMENT -
010-018
2. OFFICE EXPENSES – 130-132 ;
500-503
3. RENTS , RATES AND TAXES -
140
4. PUBLICATIONS - 160
5. ADVERTISING, SALES AND
PUBLICITY - 260
6. MATERIALS AND SUPPLIED –
210-211
7. DIET CHARGES - 230
8. OVER TIME ALLOWANCES
9. TIFFIN CHARGES
10. EXGRATIA/AD-HOC PAYMENTS TO
GOVT. SERVNATS
11. HONORARIA PAYMENTS
12. OTHER CONTRACTUAL SERVICES
SALARIES - 300
13. EMPLOYEES STATE INSURANCE
ALLOWANCES
14. WAGES - 020
15. PROFESSIONAL AND SPECIAL SERVICES
16. HOSPITALITY CHARGES - 200
17. SECRET SERVICES
18. OVER CHARGES / LEGAL CHARGES
19. PURCHASE OF ALL KINDS WITH VOUCHERS
20. SALARIES / HONORORIA OF ANGANWADI
WORKERS / HOME GUARDS
280/282 ; 280/283
;
21. WATER AND ELECTRICITY – 130-133
22. HIRING OF VEHICLES – 130-134
23. PURCHASES OF PETROLE, OIL, AND
LUBRICANTS - 240
24. PLEADERS FEES - 281
25. PURCHASES OF DRUGS AND MEDICINES –
210-212
26. STAMPS, POSTAGE, TELEGRAMS, TELEPHONE
BILLS – 130-131
27. MOTOR VEHICLES - 510
28. SUBSIDIES - 300
29. RECOUPMENT OF IMPREST
30. SUSPENSE AMOUNT
7. REFUND
OF REVENUE BIL FORM (A.P.T.C. FORM. 62)
1. REFUND OF REVENUE
2. REFUND OF ACCOUNT OF SPOILED STAMPS
8. REPAYMENT
OF DEPOSITS BILL FORM (A.P.T.C. FORM.64)
1. REPAYMENT OF REVENUE DEPOSITS
2. REPAYMENT OF COUNT (CIVIL &
CRIMINAL) DEPOSITS
3. REPAYMENT OF EARNEST ONEY DEPOSITS
4. REPAYMENT OF TOEHR DEPARMTENTAL DEPOSITS
OR SUCUIRTY DEP.
5. REPAYMENT OF USER CHARGE DEPOSITS
9. PENSION
BILL FORM (A.P.T.C. FORM. 75/76)
1. FIRST PAYMENT OF PENSION 040-041
2. LIFE TIME ARREARS OF PENSION
3. DEALTH RELIEF AMOUNT IN RESPECT OF
SERVICE/FAMILY
PENSIONERS
4. GRATUITY (040-042)
10. A.P.T.C.
FORM. 101
1. ENCLOSED TO THIS ORDER AND IT SHALL BE
USED FOR AUTHORISING
MESSENGER TO RECEIVE PAYMENT ON BEHALF OF
THE DDO
11. GRANTS-IN-AID
BILL FORM (A.P.T.C. FORM. 102)
1. ALL KINDS OF GRANTS-IN-AID
2. SOCIAL SECURITY – EXGRATIA PAYMENTS
3. EXGRATIA AND RELIEF TO VICTIMS OF
NATURAL CALAMITIES
4. LEGAL AID TO POOR
5. DISCRETIONATY GRANTS MADE TO INDIVIDUALS
/ INSTITUTIONS
6. ADJUSTMENT OF TAXES / CELL TO LOCAL
BODIES, SUCH AS
ENTERTAINMENT TAX, PROFESSION TAX, WATER
TAX, SURCHAGE ON
STAMP DUTY, MOTOR VEHICLES TAX, MINERAL
CESS ETC.,
7. GIA TOWARDS SALARIES
8. CONTRIBUTIONS
12. SCHOLARSHIPS
& STIPENDS BILL FORM (A.P.T.C. FORM.103)
1.
ENCLOSED TO THIS ORDER AND IT SHALL BE USED FOR DRAWAL OF
ALL
KINDS OF SCHOLARSHIPS AND STIPENDS
#######################################################################
SOME
IMPORTANT MAJOR HEAD OF ACCOUNT OF DEPARTMENTAL
1.
STATE LEGISLATURE (MLA SALARIES) 2011
2.
ADMN. OF JUSTICE
2014
3.
LAND REVENUE
2029
4.
STAMPS AND REGISTRATIONS 2030
5.
STATE EXCISE
2039
6.
SALTES TAX 2040
7.
DIST. ADMINISTRATION (REVENUE) 2053
8.
TREASURIES AND ACCOUNTS DEPT. 2054
9.
POLICE
2055
10.
JAILS 2056
11.
PUBLIC WORKS (ROADS AND BUILDINGS) 2059
12.
OTHER ADMINISTRATION SERVICES (FIRE ETC.,_ 2070
13.
GENERAL EDUCATION 2202
14.
TECHNICAL EDUCATION
2203
15.
SPORTS AND YOUTH SERVICES 2204
16.
ART AND CULTURE 2205
17.
MEDICAL AND PUBLIC HEALTH 2210
18.
FAMILY WELFARE 2211
19.
WATER SUPPLY AND SANITATION (MPLTY) 2215
20.
URBAN DEVELOPMENT (MPLTY) 2217
21.
INFORMATION AND PUBLICITY (DPRO) 2220
22.
SOCIAL SECURITY AND WELFARE (sc/st/bc/tw) 2225
23.
LABOUR AND EMPLOYMENTS 2230
24.
RELIEF ON ACCOUNTS OF FLOODS, NATURAL
CALAMITIES,
ETC.,.
2245
25.
I.C.D.S.
2235
26.
OTHER SOCIAL WERVICES (ENDOWMENTS ETC.,)
2250
27.
CENSUS,SURVEY & STATISTICS (cpo) 3454
28.
CO-OPERATIONS
2425
29.
AGRICULTURE 2401
30.
SOIL CONSERVATION OF AGRL.
2402
31.
ANIMAL HUSBANDRY
2403
32.
FISHERIES
2405
33.
FOREST
2406
35.
O.R.D.P. (PR DEPT) 2515
36.
VILLAGE AND SMALL SCALE INDUTIES 2851
37.
OTHER INDUSTIRES (INDUSTRIES & HANDLOOMS
AND
TEXTILES) 2852
38.
NON-FERROUS MINING (MINES AND GEOLOGY) 2853
39.
MAJOR AND MEDIUM IRRIGATION
2701
40.
CIVIL SUPPLIES
3456
41.
WEIGHTS AND MEASURES
3475
42.
GENERAL PROVIDENT FUND 8009
43.
LOANS AND ADVANCES
7610
44.
PENSIONS AND OTHER RETIREMENT BENEFITS 2071
45.
GROUP INSURANCE AND FBF 8011
46.
A.P. EMPLOYEES WEFLARE FUND
8342
47.
CONTRIBUTORY PENSION SCHEME 8342
$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$
A.P.
TREASURY CODE
T.R 1: Treasury
Rules may called the A.P Treasury Rules.
T.R 2: Definitions.
T.R 3: Location
of Money standing in the Government Account.
T.R 4: General
system of control over Treasury.
T.R 5:Sub-Treasuries.
T.R 6: Office
of the Accountant General under the control of comptroller and Auditor General
of India.
T.R 7: Payment
of Money into Government Account.
T.R 9: A
Government servant may not except with the special permission of the Government
deposits in a Bank moneys withdrawn from the Government account under the
provisions of section VII.
T.R 10: Receipt
of Money by the Treasuries.
T.R 11: Custody
of moneys to relating to or standing in Government Account.
T.R 12&13: Withdrawal
of moneys from Government Account.
T.R 14: Powers
of the Accountant General.
T.R 15: Powers
of the treasury officer.
T.R 16: Drawl
of fund from the Government Account.
T.R 17: Special
instructions to the Treasury Officers.
T.R 18: Treasury
Officer may refer disputed claim to the Accountant General.
T.R 19: Payment
should be made in the same district when a claim arises.
T.R 20: Drawl
of leave salary of Gazetted Government servant.
T.R 21: Pension
can be paid in anywhere in India.
T.R 22: Authorization
of A.G for the drawl of salary of a Gazetted Government servant.
T.R 23: Rules
relating to the issue of Last pay certificate.
T.R 24: Treasury
officer is responsible to the A.G for acceptance of any claim.
T.R 25: Treasury
officer should obtain sufficient information as to the nature of every payment.
T.R 26: A
Treasury officer may correct an arithmetical inaccuracy on obvious mistake in
any bill presented to him for payment by intimating the mistakes to the DDO.
T.R 27: Special
powers of the District collectors in the occurrence of Earth quakes, floods and
like to draw Money reference to the budget Allotments.
T.R 28: Instructions
to the Drawing officers to notify the Bank or Treasury about the number of each
Cheque book brought into use and the number of leaves it contains.
T.R 29: Furnishing
of Specimen signatures to the Treasury/Bank.
T.R 30: Transfer
of moneys standing in Government Account between one treasury to another or
from one Bank to the Treasury Vice-versa.
T.R 31: Recoveries
of dues by the Treasury officer on receipt of the retrenchment slip from the
A.G.
T.R 32: Responsibility
of the drawing officer to see that payments made to persons entitled to receive
them.
T.R 33:A.G
will authorize Receipts or payments of the Governments adjustments against the
balances of the State by debit or credit to another Government.
T.R 34: Receipts
or payments of Union Government by the Treasuries.
T.R 36: Relates
to the Railways.
T.R 37: Receipts
and Disbursements of the states in the United Kingdom.
T.R 38 & 39: Accountant
General will function under the control of the C.A.G of India.
T.R 40: Finance
minster may not exercise any power conferred upon him by the Treasury rules.
T.R 41: All
references in these rules to the finance minster shall during the period and
proclamation issued.
T.R 42: Government
may relax the provisions contained in any of rules in favor of any Government
servant or class of Government servant, Department.
INS. 2 UNDER T.R.3:- A
branch of the State Bank which conducts Treasury business shall be kept open
for the transactions of that business on a recognized holiday, if the collector
requests the agent/ manager to keep it open for that purpose. SBI and SBH act
as agents of the RBI.
S.R.4 under T.R.5: The
STO shall personally be responsible to the DTO for the safe custody of cash,
notes, stamps, securities and other Government property.
S.R.8 Under T.R.5: The
STO shall prove the balance in the Sub-Treasury in the presence of the other
officer holding a set of keys of the double locks once in every seven days and
also verify the stock of stamps and other Government property at least twice in
a month.
S.R.12 under TR-5:- The
DTO shall conduct the technical examination of Sub-Treasuries at least once in
a calendar year. The DTO shall conduct verification of balance of cash, stamps
and other valuables as held in a non-banking Sub-Treasury at least once in a
calendar year without notice in addition to the annual technical examination.
T.R. 10:- Receipt
of Moneys by Govt. Servants (Other wise than at a Treasury)
S.R.1 (a)9 under
T.R.10 :- A Govt. servant can receive the following on behalf of
Govt. (i) legal tender coin
(ii) legal tender
currency or bank notes (iii) RBI draft drawn on the Treasury with which the
Govt. Servants deals and made payable to him (iv) The cheques should be crossed
and sent to the bank.
S.R.2 under T.R.10 :-
Any
amount below Rs.50/- shall be received by the Govt. Servants and receipts in A.P.T.C.
Form.7 shall be given. Receipt books duly machine numbered shall be obtained
from the Govt. press through the Treasury Officers. Receipts books shall
contain receipt in triplicate. Demand draft can be obtained
and sent to the
Officer concerned in case no subordinate office is located at that place.
Restriction of challan amount of less than Rs.50/- will not apply to
remittances of APGLI, GPF, GIS etc., Dept. can remit these amounts in the
Treasury direct even if they are for less than Rs.50-00.
S.R. 6 under TR-10:- Preliminary
acknowledgement shall be given in lieu of the cheques in APTC Form.4. No duplicate
copy of receipt shall be given to the private parties free of cost. A fee of
Rs.10-00 shall be levied for the purpose of granting duplicate receipt i.e.,
certificate of credit
S.R. 7 under T.R.10:-
The
following Non-Govt. funds administered by the D.G.police shall be kept outside
the Public Account (1) Widow fund (ii) Sports fund (iii) Education Fund (iv)
Welfare Fund
S.R.7 (b) under
T.R.10:- personal deposit account shall be opened for the moneys
of the society or body with the permission of Govt.
S.R. 7(d) under
T.R.10:- A Govt. servant shall not place any private money in a
cash chest used for Keeping money received in his official capacity.
Instruction-3 under
T.R.10:- In case too many cheques are received, they shall be
entered in a Subsidiary register in Form14-A for watching the encashment of the
cheques and only the daily total of receipts and remittances accounted for in
the cash book.
Instruction-4 under
T.R.10:- Moneys paid by the suitors for the service of summonses
and diet money of witnesses, deposits are received direct at the court and the
parties are not required to pay the money into the Treasury or Bank.
S.R. 8(a) under
T.R.10:- The Treasury or Bank receives any money from a private
party for credit to Govt. in the standard Challan Form.10 has been introduced
through G.O.Ms.No.195 Finance Dept. dt. 24-05-1989 in place of various types of
challans and they shall be presented in triplicate so as to suit to the
seven-tier classification.
S.R.10 (e) under T.,
R.10:Care should be taken and no space left for any interpolations
in the challans While appending receipt order on the challans. Original challan
is intended to the party, duplicate to the department and the triplicate to the
Treasury. Challans should be supplied free of cost (Inst.7under T.R.10)
Instruction 10 under
T.R.10:- No further information as to the nature of receipt is
required to be furnished in respect of Local fund deposits and personal
deposits. A challan issued to the party shall be valid for 14 days only or
preferably a date if any, given by the Departmental officer on the
challan.(G.O.Ms.No.171,dt,10-5- 1983).
Instruction 34 under
T.R.10:- Payments for stamps sold to the public by the ex-officio
stamp vendors may be made direct to the ex-officio stamp vendors
(STOs/Sub-Registrars) instead of at the bank.
S.R.21 under T.R.10:-
Dist.
Treasury maintains Amanath Register in Form.24.
T.R.10.S.R.10:The
challan which accompanies a payment of money into the Treasury or the Bank
shall contain full information.
T.R.11 instruction
-19: Duplicate keys of cash chest-to be deposited at
treasuries.
Ins.19 under T.R.11:-
Cash
chests etc., should not be received by the STOs without the permission of the DTO.
The Treasury Officers shall not accept any chest and valuables such as costly
jewels etc., for safe custody in case their Treasuries are not provided with
police guard.
Ins.21 underT.R.11:Separate
registers in APTC Form.39 should be opened for each departmental cash chest. Single
entry is enough in the safe custody articles register. Penal rent at Rs.25/-
per pocket for every year shall be charged in the safe custody article is not
withdrawn immediately after 3 years.
S.R.1 under T.R.16: A
bill drawn by a person who is not a Govt.servant shall ordinarily be signed or Countersigned
by the responsible Govt. servant belonging to the department concerned with the
payment.
Note-2 under T.R.16
:- The
bill shall be passed by the DTO and ATO independently as pr the work Distribution
ordered by the DTO. The refund orders issued by the Sales Tax Dept. shall be
presented directly at the bank instead of taking an endorsement at the
Treasury.
S.R.2 under T.R.16:The
NGOs cannot sign the bills as the drawing officers unless they are permitted to
do as by the Govt.The head of an office may authorize a gazetted Govt. servant
serving under him to sign bills, vouchers and payment orders for him but this
will not relieve the head of office of his responsibility for the accuracy of
the bills etc and for the disposal of the money drawn from the Treasury
T.R.16 S.R.(2) (e):Separate
bill has to be preferred for the expenditure debatable to each major head
account.
T.R.16 S.R.(2) (h):Head
of an officer –May authorize a Gazetted Government servant serving under him to
sign bills, Vouchers and payment.
S.R. 2(q) under
T.R.16:- All cheques and bills etc., preferable at a Treasury for
payment being nonnegotiable instruments shall be endorsed only once in favour
of specific party to whom money is to be paid.
T.R.16 S.R. (2) (t): The
specimen signatures of the Drawing officers who is authorize to draw bills nad cheques
from Government should send to concern Treasury /PAO
T.R.16 Instruction7: A
certificate of reasonableness of rent should be furnished to bill of private
building occupied on rent for Government purpose.
T.R.16 S.R.7: Sanction
order number to continuance of Temporary posts with period is to be shown on
Bill.
T.R.16. Instruction
8: The
service postage for Government offices, drawn of amount and obtaining stamps.
T.R.16.Instruction
41: A
drawing officer should invariably keep the cheque book supplied to him in his personal
custody.
T.R.16.Instructions
50: The
account of local fund at the treasury is purely a banking account , and the
nature of the disbursement need not be specified on any local fund cheque.
T.R.16.S.R .12: The
original Last pay certificate should be enclosed to the first salary ill of the
employee on transfer at new station.
T.R.16.S.R.13: The
increment certificate shall be attached to the pay bill by Drawing officer.
T.R. 16.S.R.14:
The arrears of pay and allowances shall be drawn on a separate bill.
Non –Drawl
certificate should be enclosed to the bill while submitting to Treasuries/PAO.
T.R.16.S.R.18 (e): The
sub-vouchers for the amount below Rs.1000 /- are cancelled and retained the
office
T.R.16.S.R .22: The
amounts attached by a prohibitory order of a court of law shall be recovered
from the pay and allowances of a Government servant.
T.R.16.S.R .26: Compensation
awarded by courts out of fines to injured parties in a criminal case.
T.R.16.S.R .45: As a
general rule, no cheque shall be issued for a sum less than Rs.10.
T.R.16 S.R.51: The
drawing officer –shall cancel any cheque issued issued by him /her which has
remained up paid for 12 months.
T.R.23 Instruction
(1): Issue of Last Pay Certificate to a Government servant.
T.R.32.S.R.5
instruction 2(d): period of retention sub –voucher is 3 years
from the due date of payment.
T.R.16.S.R.4:All
money drawn and disbursed for pay and allowances –Head of office personally
Responsible.
APTC FORMS
APTC Form 1: Cash
Balance Report
APTC Form 2: District
Treasury Balance.
APTC Form 3: Sub
treasury cash balance report.
APTC Form 4:
Preliminary acknowledgement for receipt of the cheques received on Govt.
Accounts.
APTC Form 5: Cash
book in Departmental Offices.
APTC Form 5A:
Temporary receipt for money received by a Govt Servant in all Departments.
APTC Form 7: Receipt
to be given by the Departmental Officer when the payer hand over the money.
APTC Form 9:
Duplicate challana
APTC Form 10:
Standard challan Form.
APTC Form 11:Personal
security bond required for temporary Government Servant.
APTC Form 12:
Remittance book.
APTC Form 13: Head
Accountant‟s number book.
APTC Form 14:
Register of cheques, Mortgage bond for Motor car /Cycle.
APTC Form 15:Court a
Challana.
APTC Form 16:
Treasuries/Shroffs Amanath balance Register.
APTC Form 16B: Loan
for house building.
APTC Form 17:
Register of unshroffed village remittances received at the SubTreasury.
APTC Form 18:
Register of unshroffed Treasury and currency remittances.
APTC Form 19: Safe
custody articles register.
APTC Form 20:
Register of undisbursed pay etc.
APTC Form 21: Machine
numbered service postage stamps.
APTC Form 22:
Consolidated Treasury receipt for PWD Remittances (ctrs)
APTC Form 24:
Treasuries daily balance sheet for the transactions of conducted through the
Bank.
APTC Form 26:
Register of locks and duplicate keys.
APTC Form 28: Shroffs
slip to be placed on each bundle of notes
APTC Form 36:
currency Chest Book.
APTC Form 37-A: Bill
for withdrawal from the Treasury cash balance for deposit into currency chest.
APTC Form 38: Verification
statement of currency chest balance.
APTC Form 39:
Register of receipt& return of departmental cash chest, for safe custody in
Treasury.
APTC Form 40: Loans
and advances of the state Government Employees.(GIS,FBF,GPF)
APTC Form 40-A: Bill
for with drawl from General and other Provident Fund.
APTC Form 41-B:
Certificate of deduction of tax from income chargeable under the Head Salaries
APTC Form 41-C:
Register/schedule of recovery of court attachment of payee etc.
APTC Form 47: Pay
Bill Form.
APTC Form 48:
Absentee statement.
APTC Form 49:
Periodical Increment Certificate.
APTC Form 52:T.A.
Bill form
APTC Form 57:
Abstract Contingent Bill
APTC Form 58: Fully
vouched contingent bill, Medical Reimbursement Amount.
APTC Form 62: Refund
of Revenue
APTC Form 64: Deposit
Repayment Bill
APTC Form 65: Refund
of lapsed Deposit
APTC Form 66: Voucher
of transfer of deposits.
APTC Form 69:
Objections raised by the Treasury on pre-audit of the bills – Model objections
printed.
APTC Form 70:
Treasury Bills Book
APTC Form 70- A:Pas
book or list of cheques cashed against the account of….
APTC Form 73: Pass
book or list of cheques cashed against the account of ….
APTC Form 74:
Certificate relating to the specimen signature of a person taking charge of an
office.
APTC Form 75:
Pensioner‟s bill
APTC Form 76: A:Bill
for withdrawing DCRG
APTC Form 76-B: Form
of intimating regarding the death of the pensioner who elected as A.P Servants.
APTC Form 81:
Register of pension payment orders
APTC Form 88:
Acquaintance rolls
APTC Form 89:
Permanent Advance Register
APTC Form 101: Letter
of authority to be sent to the Treasury/Bank.
APTC Form 102: Grants
in Aid bill form, obsequies charges.
APTC Form 103: Bill
for Scholarships and stipends.
APTC Form 104:
Receipt of acknowledgement of sealed cash chests, pockets etc.
APTC Form 105:
Register of payment orders issued on the branch of the bank.
APTC Form 106:
Increment watch register
APTC Form 107:
Indemnity Bond
APTC Form 108: Loan
Bill
APTC Form 109: Pay bill
register.
THE A P BUDGET MANUAL
Para-1.1: Estimated
receipts and expenditure of the state for each financial year has to be laid
before two houses of Legislature.(Divisions of Annual financial statement or
Budget.).
Para-1.2: The
consolidated fund of the state is formed out of all revenues received by the
Government of the state.
Para-1.3: The
transactions relating to the consolidated fund are accounted in three different
sections.
Para-1.5: Contingency
fund of the state has been constituted by the A.P contingency fund Amendment
Act.
Para-1.6: Public
account of the state – Pertains to all Public Money.
Para-2.1: The
Government of India have introduced a new system of budget and accounts
classification.
Para-2.6: The
budget process and design should sub serve-objectives.
Para-2.11: Each
department has got a series of programmes or scheme and each is delt with on a
file basis.
Para-4.4: All
the balances in the Treasuries and in the Bank on Government Account treated as
a single balance of the central Government.
Para 4.6: major
heads of Accounts were, for the first ,grouped under several sections.
Para 4.10: In
the contingency fund , the transactions are accounted for in th same manner as
under the consolidated fund.
Para-5.1.2: The
classification structure common to both Accounts and Plan.
Para 5.2.1: The
sectoral classification presently adopted in accounts for the Revenue and
capital expenditure known as “Sections”.
Para 5-2-2: The
sect oral classification adopted in the plan which, of course ,does not cover
the entire amount of Government transactions reflected in accounts.
Para 5.3: Correlation
with the plan classification.
Para-5.3.4: In
the Accounts classification, there will be one more sector namely
D.Grants-in-Aid & contribution.
Para-5.4.2: In
the plan Irrigation, flood ,control and powers are separate Head of department.
Para 5.4.3: In
the case of industries, the classification proposed on the capital side is much
more elaborate than the plan classification.
Para 5-4-5: General
education and technical education which are separate plan heads have been
combined under a single major head: Education” as both relate the function
“Education”.
Para 5.5.2: The
minor heads would need to be reviewed periodically in the light of the
programmes under taken by the Government.
Para 5.12:The
sartorial classification in the Public account will be as detailed.
Para 5.13.1:The
question of Exhibition of the transactions under he proposed scheme of
classification has been considered.
Para 5.13.4: Expenditure
on investment in public sector and other under takings.
Para 5.13.5: Grants
–in –Aid and loans advances by Government.
Para-5.17.3: Codification
of Sub-Major, Minor Sub and detailed Heads.
Para-5.17.4: Identification
of plan schemes details.
Para 5.19.2: In
sector Economic services at present there are 5 sub-sectors , whereas in the
revised classification nine sub-sectors are formed.
Para 5.20.2: Correlation
with plan classification.
Para 6.8: The
existing major heads „Education „ and „Art and culture‟ are clubbed into one major
head “Education, sports, Art and culture”.
Para 6.11:The
nomenclature of “Community Development” is changed as “other Rural Development programmes”.
Para 7.2.1: The
sector “General services “will be divided into five sectors.
Para 7.2.6: Pensions
and miscellaneous General services.
Para-7.4.1: The
Sector Economic Services will be divided into 5 sub-sectors.
Para 7.5.3:”Special
and backward areas” is a head of development in the plan under the sector
“other programmes”.
Para 7.5.4: The
major head “Other General Economic services” in this sub sector will include
expenditure on regulation of join stock companies, other business undertakings.
Para 7.6: Agriculture
and allied services.
Para 7..6.2:The
scheme for dairy development and milk supply has been split up from animal
Husbandry and has been provided a separate major head “Dairy development”.
Para 7.6.3:A
new major head for “Fisheries‟ has been opened.
Para 7.7: Industries
and minerals.
Para 7.8: Water
and power development.
Para 7.9: Transport
and communications.
Para 7.11.2:The
existing major head “Education” split up into “General Education”, Technical
Education” and “Sports and youth services”.
Para 7.11.5:A
separate head “Nutrition” was opened.
Para 7.13.2:The
major head “Minor irrigation” has been renamed as “Crop Husbandry “ so as to
correlate with the plan head of development.
Para 7.13.4: Mahor
head of Forest has been renamed as “Forestry and wild life”.
Para 7.15.4: The
functional major head “Minor irrigation” provides to record expenditure separately
for surface water and Ground water.
Para-8.7.5: Materials,
equipment and other commodities received from the foreign countries as Aid.
Para-14.1: According
to the principles of the Account ,Recoveries of Expenditure are taken as
Reduction of Expenditure in certain cases.
Para-16: The
Head of the departments are required to submit Number statement to the Finance
dept.under A.P Budget manual.
Para-16.12: Lump
sum provision is not permissible in budget estimates.
Para 7.17.1: Industries
and Minerals.
Para 7.18.1: Transport.
Para 7.19.1: Science
and Technology.
Para 7.20.1: “Tourism”
presently a function under sub sector “Transport and Communication” is shifted
to sub-sector: General Economic Services”.
Para 7.20.2:The
function „civil supplies‟ which is under „social and community services‟ sector
at present is brought under „Economic Services‟.
Para 7.20.3:‟Census
survey and statistics‟ will record expenditure on census operations and Bureau
of Economics and statistics.
Para 8.8: Abolition
of the scheme of temporary capitalization of certain transactions.
Para 8.9: Appropriations
to the contingency fund.
Para 9.6: All
expenditure on temporary structures, whether falling under the category of
major works or minor works will be met from revenue.
Para 12.7.2: Festival
advances are more in the nature of loans governments servants like flood
advance, advance for warm clotting etc.
Para 14.2: In
the case of receipts and recoveries on capital account, they are always taken
as reduction in expenditure under the capital major head concerned.
Para 16.2 : The
ordinary annual estimates of the departments ar based on “standing sanctions”
and are called the part I estimates.
Para 16.11: pay
and fixed allowances of an officer for a month become due only after the end of
the month.
Para 16.12: Lump-sum
provisions should not as a rule be made in the budget estimates.
Para 16.16: The
estimates for the class of expenditure required careful scrutiny by the
controlling officer.
Para 16.20.2: The
forms have been standardized and copies should be obtained by estimating
officer from the director of stationery on annual indents.
Para 17.4: Grants
–in- aid (Recurring).
Para 17.5: Grants-in
–aid (Non recurring)
Para 17.6: Proposals
for loans to local bodies for new works or to any persons or body for an
entirely new object should be treated as part II scheme.
Para 17.7: Works.
Para 18.4.1: The
Finance department will prepare the Annual financial statement. Or the budget .
Para 18.5: copies
of the budget publications will be sent to the secretary to the state
legislature, for circulation to the members of the Legislature, at the time
presentation of the Budget.
Para 18.7.4:The
assembly may assent or refuse to assent to any demand or assent to a demand
subject to a reduction of the amount specified therein.
Para-18.10:The
Memorandum of variations between figures in Budget and Appropriation Act.
Para 18.11:Reports
due from the commisioner of land revenue.
Para 19.2:Appropriations
– unit and distribution.
Para-19.3: Description
of method of watching actual of budgeted expenditure by a chief controlling
officer of the Department.
Para 19.4: Disbursing
officer‟s register of actual.
Para 19.5 :Subordinate
controlling officer‟s register.
Para-19.7.1: Reconciliation
of departmental figures with that of A.G of A.P Budget manual.
Para 19.11.2: Special
procedure for public works and forest Departments.
Para 19.11.2: The
divisional officers furnish all the information necessary for the watching of
expenditure.
Para-20.3: New
service scheme can be sanctioned with provision in Budget.(Token Grant-To New
service scheme.
Para-20.6: The
Re-appropriation of savings from the savings under plan to Non plan is not
permissible.
CONSTITUTION
of INDIA
Article
135:The government libraries and museums should maintain catalogues as
well
as the prescribed stock accounts or inventories
Article
136:Valution of stores in the stock accounts.
Article
137-138:Receipts and disposal of stores.
Article
139:Inspection of stores.No Government servant should hold stores in stock
in
excess of the amounts likely to be required during a responsible period.
Article
140-142:Unservicable stores.
Article
143:All stores should be verified periodically in the manner prescribed for
each
department and at least once a year.
Article
145:Discrepancies found on verification of stores.
Article
146:The regulations & rules relating to the audit by the A.G of the
accounts , of the stores and stock kept in Govt departments & offices are printed in
Appendix-10
Article
147:Definition of works , Classification of works as original works and
repairs & maintenance.
Article
148:Works are also classified in to Productive or Unproductive.
Article
149:Worksallowted to public works Department.
Article
150:Works allotted to the forest department nad excise department.
Article
151-153:Worksallowted to other Departments.
Article
154:Electrical works.
Article
155:Minor irrigation works.
Article
156:Selection of site.*The site for a new building should,if possible ,be
fixed
before the detailed plans and estimates are prepared.
Article
157:Preparation if estimations.
Article
158:Powers delegated by the govt to departments to sanction of expenditure
works
of construction and repair.
Article
159:Repairs to building.*The cost of the Annual Repairs to a Government
building
occupied partly by a District board office or offices should be limited to 1 percent of the capital cost of the
building.
Article
160:No information concerning them may be communicated on any
account
to any contractor ,Piece – worker or prospective tender.
Article
161:The sanction to an estimate should always be regarded as being strictly
limited
to the precise objects for which the estimate was intended to provide.
Article 162: Supplementary
estimates.
Article
163:Works are executed by one or other of the four methods.
Article
164:Purchase of materials and invitations to tenders.
Article
165:Provision of funds.
Article
166:No work which s to be executed under a contract should be started
until
the contractor has signed on a formal written agreement.
Article
169:Starting a work with out a sanctioned estimate or without adequate
funds
having been provided.
Article
180:Lending Government tools to piece-works in the scheduled areas.
Article
182:Disposal of surplus material.
Article
172:Muster rolls should be prepared & dealt with in accordance with the
rules.
Article
173:Labour engaged departmentally through a contractor .
Article
174(a):Measurement book.*All work done other wise than by daily labour
and
all supplies relating to a work should be paid for on the basis of Measurements recorded in a measurement book.
Article
177:No advances should be paid to contractor except with the special sanction of the Government or of a competent
Authority to whom they have delegated
Powers to sanction such advances.
Article
179:Liability of contractors.
Article
183:Protection of religious edifices.
Article
185:Administrative approval and technical sanction of works.
Article
190:The piece work contract method should ordinarily be used only for works costing not more than Rs.2500 each.
Article193-194:Acceptance
of tenders.
Article
195:Agreements with Contractors Article 195(A):Rates in excess of those stated
in an agreement must on no account to be
paid.
Article
197:A Revised estimation should be submitted when the sanctioned estimate is likely to be exceeded by more than
5% for any Cause.
Article
197:Lapse of sanction to estimates.
Article
203:Works executed by Agricultural officers as public work disbursers.
Article
204:Works executed out of Loans granted to local bodies.
Article
206:The payment of wages to daily labor engaged departmentally should
not
be differed till measurements are taken.
Article
208:Excise officer should consult the local public work officers about any
work
may involve engineering difficulties.
Article
209:Authorities competent to sanction miscellaneous expenditure.
Article
211(A)-1:Certain instructions should be observe by sanctioning authorities
in
the matter of according sanctions for grants-in aid ,contributions ,grants, to
public bodies ,institutions
etc.
Article 212:Scholorships and
stipends.
Article
213:Discretionary grants by the Governors,Collectors.
Article
215:Compensation fro Loss of Property.
Article
221(i):Interest should be charged at the Rate prescribed by the Government
for
the class of loans concerned.
Article
222:Loans to Municipalities and to ZillaParishads and other Local bodies.
Article
223:Advances to Cultivators.
Article
225:Miscellaneous loans and advances.
Article
226:TheGovt may sanction the interest bearing advances to their servants in
accordance
with the rules mentioned.
Article
227:Personal security bonds.
Article
230(a):Advances will be given to all the officer of the state Government
including
the A.I.S officers working in the state Government services ,to families of Govt. servants who
die while in service.
Article
231:Advances for the purchase of motor Cycles.
Article
232:Advances for the purchase of Conveyances other than motor cars and
motor
Cycles.
Article
233-A:Advances for purpose of construction of house(H.B.A).
Article
233-B:Advances for purchase of Horses and Saddlery.
Article
235:Advances for the purchase of type writers.
Article
238:*Advances to Govt. servants on transfer to and from foreign
Article
239:The transfer Travelling advances sanctions.
Article
239:An advance of pay and travelling allowances may be granted to Govt.
servants
for an advances on his transfer.
Article
240:Advances on return from leave or special duty out of India and on first
appointment.
Article
241:Advances to patients sent for anti-rabic treatment.
Article
242:Advances to Government servant on transfer to and from foreign services.
Article 242-A:Advances to Government servants proceeding on deputation out of India. Article
242-B:Festival advances.
Article
242-C:Advances to families of Government servants ,who dies while in
service.
Article
244:Advances to junior I.A.S and I.P.S officers.
Article
247:Imprest for minor irrigation wotrks and works pertaining to rural water
-supply
Schemes.
Article
249:Advances to Contractors and Labours employed on works executed by
the
Revenue Department in the schedule area.
Article
257:Forest advances.
Article
259:The A.G will furnish the Government with annual statements of all
outstanding
loans to enable the Government to review the transactions.
Article260:powers
of officers to write off irrecoverable loans & advances.
Article262-266:Classes
of Civil deposits. Article263:Trust interest Funds.
Article265:Unclaimed
Provident Funds deposits.*
Article
267:The Treasury should not credited any amount under a deposit head
with
out the formal sanction of the Competent Authority.
Article
268:No transactions other than cash transactions may be accounted for in
the
deposit section of the Govt account.
Article
273 r/w -5:Responsibilities for losses of public money.
Article278:Security
deposits-Contractors.
Article281:Post
office savings bank deposits.
Article
285:Post office savings bank pass book ,fidelity bonds ets,should be kept in
safe
custody.
Article286:A
Security deposit taken from a Govt servant should be retained for at
least
six months from the date when he vacates his post.
Article
287:Govt servant furnished security transferred to another office –security
should
be retained in 1st office until period expires.
Article
289:AnnualValution of GovertPromisery notes.
Article
290:Repayment of security deposits. Article 291:Repayment if cash deposits in
the post office savings bank.
Article
293:Securitydeposite employer of a Government servant on foreign service.
Article
295:Losses with which the Reserve bank is concerned.
Article
296:Losses of cash due to the acceptance of counterfoiet coins.
Article
299:Loss of Occurs-Damages to immovable Govt. Property.
Article301:Departmental
enquiries regarding frauds in which Government servants
are
involved.
Article302:Procecution
of embezzlement of public property.
Article
304:Classification of Local funds as District funds, Panchayatfunds , Municipalfunds,Education
funds and Market committee funds etc.
Article306
: Grants to Local and other bodies.
Article 307:Loans
to Local bodies.
Article
308-309:Charges recoverable from local bodies.
Article 311:Time limits for
claims by local bodies
Article 312:Arrears claims
by local bodies.
Article
313:Rounding of Financial transactions between Government and Local
bodies.
Article
315:Allocation of expenditure between capital and revenue and financing
of
capital expenditure.
Article 316:work done for
another Government.
Article
317:Disposal of Govt ,land and buildings discussed.
Article
318:Endowment for Scholarships ,Prized etc.
Article
319:NoGovt property should be insured at the cost of the government exceptional
cases in which insurance is permitted
Article
320:Rounding off of Transactions in Govt .Accounts.
Article
323:Erasures.
Article
324:Supply of firms.
Article
325:Service books
Article326:Destruction
of official records connected with accounts. Article
327:Reports
of deaths of European Government services Article 328:Reports of
deaths of pensioners.
Article 329:Delegation of
unions Functions by consent of state.
AP REVISED PENSION RULES
Rule
2&3:Serving employees/pensioners whose where abuts are not known.
Rule
3(1): The portion of the pension to be commuted should consist of whole
rupee.
Rule
3((iv):These Rules shall not apply to appointments, whether temporary or
permanent
made on or after 01-09-2004 into all the Institutions receiving Grant-in-Aid
from the Government
Rule
4:Government servants transferred from services and posts to which these
rules
do not apply.
Rule
5:Regulation of claims to pension or family pension.
Rule
5(b):The day on which a Government servant retired or is discharged or is
allowed to resign or Voluntarily retire from service.
Rule
6:Full pension subjected to approved service
Rule
6(1):Provided that full pension and retirement gratuity admissible under these
rules
may be released by Audit Officer/Pension Issuing Authority presuming the
service to be satisfactory.
Rule
6(2): If the service
is not satisfactory, the pension sanctioning authority may
by
order make such reduction in the amount of pension or gratuity, or both, as
that
authority
may think proper:
Rule
7(1): A Government
servant shall not earn two pensions in the same service
or
post.
Rule
8:Pension subjected
to future good conduct.
Rule
8(2): Where a
pensioner is convicted of a serious crime by a Court of law,
action
under sub-rule (1) shall be taken in the light of the judgment of the Court
relating
to such conviction.
Rule
9:Government has the
right to withhold or withdrawn pension of Retired
Government
servant.
Rule
9(2(a)): Provided
that where the departmental proceedings are instituted by an
authority
subordinate to the State Government, that authority shall submit a report
recording its findings to the State Government.
Rule
9(2(b)): The
Departmental proceedings, if not instituted while the Government servant was in
service, whether before his retirement or during his re-employment.
Rule
9 sub(5):Withhold or
Withdrawn of pension
Rule
9(6(a)): departmental
proceedings shall be deemed to be instituted on the date
on
which the statement of charges is issued to the Government servant or pensioner
of
if the Government servant has been placed under suspension from an earlier
date; on such date.
Rule
9(6(a(i)):in the case
of criminal proceedings, on the date on which the complaint or report of a
police officer, of which the Magistrate takes cognisance, is made
Rule
10:Commercial employment after retirement.
Rule
11:Restriction on practice in commercial Tax and other cases after retirement.
Rule
11(2): No retired officer of the Commercial Taxes Department shall accept
any
engagement to appear on behalf of any dealer in any sales tax proceedings
Rulr
11(12):Employment under a Government outside India after retirement .
Rule
11(12(c)): “employment
under any Government outside India” shall include
employment
under a local authority or corporation or any other institution or
organization
which functions under the supervision or control of a Government
outside
India.
Rule
12:Action to be taken to withhold or impose a cut in pension after forwarding
the
pension papers.
Rule
13:Qualifying service of a Government servant shall commence from the date
he takes charge of
the post to which he is first appointment.
Rule
14(1):The service of a Government servant shall not qualify unless his duties
and
pay are regulated by the Government .
Rule
14(2):The service rendered by an employee for unaided periods in a teaching
or
non-teaching post in Aided Educational Institutions shall not qualify for
pension.
Rule
14(2(a)): All full time contingent posts which were in existence for a period
of
10 years or more and are required to be retained on a permanent basis, should
be
converted
into regular Government posts in the last grade service w.e.f. 1-2-1980
Rule
15:Counting of service rendered under central Government.
Rule
16:Service as an apprentice shall not qualify for pension.
Rule
17:Counting of service on contract.
Rule
18:Counting of pre-retirement civil service in the case of re-employed
Government
servants.
Rule
21(1): All leave during service for which leave salary is payable and all
extraordinary
leave granted on medical certificate shall count as qualifying service:
Rule
21(2): Counting of E.O.L period for undertaking job abroad for pension .
Rule
22:counting of periods spent on training.
Rule
23:Counting of periods of suspension. *The period of being under suspension
not
treated as duty.
Rule
24:Forfeiture of service on dismissal or removal.
Rule
25:Counting of past service on reinstatement.
Rule
25(1):A Government servant who is dismissed, removed or compulsorily
retired
from service, but is reinstated on appeal or review, is entitled to count his
past
service as qualifying service
Rule
26:Government servant resigned and joined another post in same
Government-Consequential
benefits in matter of pay fixation.
Rule27:
Effectofinterruption in service *The pension sanctioningauthority may by
order
,commute Retrospectively the periods of absence without leave extradinary
leave.
Rule
27(b): unauthorised absence in continuation of authorised leave of absence so
long
as the post of absentee is not filled substantively.
Rule
27(d):abolition of office or loss of appointment owing to reduction of
establishment.
Rule
27(e):Transfer to non-qualifying service in an establishment under the control
of
the Government if such transfer has been ordered by a competent authority in
the public interest;
Rule
28:The condonation of interruption in service is to be regulated as per this
rule.
Rule 29:Addition to
qualifying service.
Rule
30:Verification of qualifying service after 25 years of service.
Rule
31:The expression “Emoluments” means pay as defined in the Fundamental rules.
Rule
31 Note-5:Pay drawn by a Government servant in a tenure appointment shall
not
be treated as Emoluments.
Rule
31 note 10(iii):Counting of notional pay in Automatic Advancement scales of
Teachers
as emoluments.
Rule
31 note 10(iiv):Personal pay to protect the emoluments
Rule
32:Average Emoluments shall be determined with reference to the
emoluments
drawn by a Government servant during the last ten months of his
service.
Rule 33:Super
annuation pension
Rule
34:Retiring pension.A retiring pension shall be granted to a Government
servant
who retires, or is retired, in advance of the age of compulsory retirement, in
accordancewith
the provisions of Rule 43 or Rule 44
Rule
35:Pension on absorption or under a corporation 'company or body.
Rule
36:Conditions governing grant of pension to persons on absorption in or
under
a corporation 'company orbody. Rule 36(4(a)): Receiving the monthly
Pension
and Retirement Gratuity already worked out, under the usual Government
arrangements;
Rule
36(14(a)): Government employees transferred to an autonomous organisation
consequent
on the conversion of a Government Department into an autonomous body.
Rule
36(14(b)):State Government employees permanently absorbed in Central
Government’s
Companies/ Corporations/Public SectorUndertakings; and
Rule
37: Invalid pension.
Rule
37(2(a): atleast three months shall be given to a Government servant in
permanent
employment before his services are dispensed with on the abolition of
his
permanent post.
Rule
37(2(c)):No compensation pension shall be payable for the period in respect
of which he received
pay and allowances in lieu of notice.
Rule 38: Compensation
pension.
Rue 39:Compulsory
retirement pension.
Rule
40:Compassionate
Allowance. The authority competent to dismiss or remove
him
from service, may, if the case is deserving of special consideration, sanction
a
compassionate
allowance not exceeding two-thirds of pension or gratuity or both
which
would have been admissible to him if he had retired on invalid pension.
Rule 41: Amount of
compassionate allowance.
Rule
42:Every Government servant to whom these rules apply shall compulsorily
retire on attaining
the age of superannuation.
Rule
42(1): Date on which a Government servant should retire
Rule
43:The conditions for opting to seek retirement voluntarily.
Rule
43(1): A Government servant shall have the option to retire from service
voluntarily
after he has put in not less than twenty years of qualifying service.
Rule
43(7(i): Counting of periods of extraordinary leave availed by Doctors.
Rule
43(7(ii):Counting of contingent service prior to conversion as last grade
service.
Rule
43(7(iii):Procedure for permitting voluntary retirement.
Rule
44:At any time after a Government servant has completed 33 years of
qualifying
service but before Attaining 58 years of age.
Rule
44(1):At any time after a Government servant has completed 33 years of
qualifying
service but before attaining 58years of age.
Rule
44(1(a)):The Government servant gives notice in writing to the appointing
authority
at least three months before the date on which he wishes to retire
Rule
45(3)(i):In calculating the length of service, fractions of a year equal to six
months
and above shall be treated as a completed six monthly period.
Rule
45(4):The service pension of family pension should be rounded off to the next
higher
rupee. 1/4th
of emoluments for each completed six monthly period of service, subject to a
maximum of fifteen times the emoluments or Rupees sixty five thousands
whichever is less.
Rule
46:Payment of interest on gratuity. A Government servant, who has
completed
five years qualifying service and has become eligible for service gratuity or pension
under Rule 45, shall on his retirement, be granted retirement gratuity.
Rule
46(A(i)): Gratutity:
Rule
46(A(ii):Gratutity: 3/16th of emoluments for each completed six monthly
period
of service, subject to a maximum of 12.375 times the emoluments or
Rupees one lakh,
whichever is less
Rule
48: Lapse of retirement Gratuity.
Rule
49(i):The Government servant has a family , the nomination shall not be in
favour
of any person or other Persons other than the members of his family.
Rule
49(ii):The government servant has no family, the nomination may be made in
favour of a person
orPersons, or body of individuals, whether in corporate or not.
Rule 50:Family
pension.
Rule
50(a) :To a
Government servant entering service in a pensionable
establishment
on or after the 29th Oct-1979. Rule 50(b): To a Government servant
who
was in service on 28th October, 1979 and came to be governed by the
provisions
of these rules.
Rule
50(c):To a Government
servant who dies after retirement from service and
was
on the date of death in receipt of a pension, or compassionate allowance,
referred
to in Rules 33, 34 and 37 to 40 other than the pension referred to in Rule 35.
Rule
50(2):The family of
the deceased shall be entitled to a monthly family
pension
at 30% of the pay last drawn :
Rule
50 (3) (a)(i):The
sanction of enhanced family pension.
Rule
50(3(b)):After the
expiry of the period referred to in clause (a), the family, in
receipt
of family pension under the clause shall be entitled to family pension at the
rate
admissible under sub-rule (2).
Rule
50(4): Where an award under the Extraordinary Pension Rules of Andhra
Pradesh
is admissible, no family pension under this rule shall be sanctioned.
Rule
50(5(i)):In the case of a widow or widower, up to the date of death or
remarriage,
whichever is earlier.
Rule
50 5(iii):The family pension shall be paid to such son or daughter through the
guardian
as if he/she were a minor
Rule
50(6) (a)(i):The family pension shall be paid to both widows in equal shares.
Rule
50(9):Where family pension is granted under this rule to a minor, it shall be
payable
to the guardian on behalf of the minor.
Rule
50 12(a):“continuous service” means service rendered in a temporary or
permanent
capacity in a pensionable establishment
and does not include-Period of suspension
Rule
50(d): A person whose employment under the Government is of a casual
nature
or who is paid form out of the contingencies;
Rule
50(e): A person employed in a work-changed establishment of the Government;
Rule
50 (f) :A person employed under the Government on contract basis.
Rule
U/R 50 13(v):payment of family pension admissible in respect of physically
handicapped
children.
Rule U/R 50
13(vi):Family pension is not admissible to the second Wife
Rule
U/R 50 13(vii):Admissibility of family pension to the children of a divorced
Wife
Rule
U/R 50 13(viii):Divorce is not legal separation.
Rule
50 13((ii)): Counting of fraction of 3 months or more.
Rule
50(13 (iii)) :Enhanced Family Pension in the case of Government servants
who lose their lives
while performing risk borne official duties
Rule
50 (13 (iv)):Period of payment of family pension to the children.
Rule
50( 13(v)): Payment of Family Pension admissible in respect of physically
handicapped
children.
Rule
50(13((vi)):Family Pension not admissible to the second wife.
Rule
50(13 (vii)):Admissibility of Family Pension to the children of a divorcedwife
Rule
50(13 (viii)):Divorce is not legal separation
Rule
50(13 (ix)):Simplified procedure to settle the cases of employees dying in
service
Rule
50(13 (x) ):Relinquishment of right to Family Pension
Rule
50(13 (xi)): Grant of Family Pension to the 2nd living wife
Rule
50(13 (xii) ):Payment of Dearness Relief to the Family Pensioners who avail
the
benefit of compassionate appointment
Rule
51:The sanction of Anticipatory pension.
Rule
52:The subject of sanction of provisional pension.
Rule
53:Interpretation.
Rule
54:Power to relax.
Rule
55:Repeal and saving. Rule 57:Amount of pension. Rule 58:Retirement Gratuity.
Rule
58(b):If a Government servant dies in service after completing 5 years
qualifying
service, the amount of retirement gratuity shall be equal to 12 times of his
emoluments or the amount determined.
Rule 59:Family
pension.
TYPES OF PENSIONS:
1)SUPERANNUATION
PENSION(service
pension):- (rule- 33)
Superannuation
fixed by the Govt. superior service
58
years Inferior 60 years. Superannuation pension .shall be granted(Now 60
years
to the All Government Employees).
2)RETIRING
OR VOLUNTARY PENSION:- (rule-
34) Govt. Permits to retire,
under
certain conditions. i) 3 months prior notice.
ii)
Must completes 20 yrs excludes EOL.
iii) No pending
disciplinary cases.
3)
INVALID PENSION (Rule-37): *Invalid
pension sanctioned to an employee
Who is certified
medically unfit for further duty.
a)Immediately
from the date of issue of Medical Certificate.
b)If
the employee is on leave at the time of issue of M.C. the Retirement orders
may be issued on last
day of leave.
4)
COMPENSATION PENSION:- (rule-38)
On
abolition of a permanent post & not been provided alternative employment of
equal
cadre/ status by the Govt.
5)
COMPULSORY RETIREMENT PENSION:-(Rule-Retires as a token of penalty/punishment.
6)COMPASSIONATE
ALLOWANCE:(rule40)
A
govt . servant who is dismissed or removed from service shall forfeit of his
past
service.
Hence he is not eligible for pension and gratuity. If the case is deserving
of
special consideration sanction a compassionate allowance not exceeding
2/3
rd of pension/gratuity or both, Which would have been admissible to him if he
had retired on
invalid pension.
7) PROVISIONAL
PENSION:-(rule-52)
Retires
on superannuation, and whom dept/judicial proceedings are pending 75%
of
normal pension will be sanctioned. After dropping the charges final pension
may
be paid after deducting provisional pension.
8)
ANTICIPATORY PENSION:-(rule-51)
If
delay is anticipated for final pension.
All
the pension sanctioning authorities should sanction anticipatory pension
including
anticipatory family pension. Copy of sanction order may be sent
A.G.\L.F.Audit
and entries made in the S.R.
ANTICIPATORY
SERVICE PENSION U/R -51(A)
90%
Of Eligible pension as per G.O. Ms.No.186
Dt.24-05-2010
w.e.f 1-2-2010 (With time to time DA)
It
should be sanctioned by the pension sanctioning authority & Drawn by DDO in
the
APTC from-47 Under Major Head 2071.
CONTRIBUTORY
PENSION SYSTEM
1.
CPS means Contributory Pension system.
2.
CPS was introduced in AP through the.... G.O.Ms.No, Dt:22.09.2004.
3.
State Government have introduced CPS to all the employees recruited on or after
01.09.2004.
4.
Amount of monthly Deduction from Employees basic Pay+DA in CPS is.....10%.
5.
Amount of Matching grant from the Government to CPS is Equal to Employee Contribution.
6.
Regulatory Authority of CPS is PFRDA .
7.
PFRDA means.... Pension Fund Regulatory and Development Authority.
8.
NSDL was appointed by.. .PFRDA .
9.
NSDL means .. National Securities Depository Limited.
10.
Website for applying for PRAN number www.npscra.nsdl.com
11.
Who maintain the records of Contribution& its deployment in various pension
fund
schemes for the employees .
CRA
12.
CRA means... Central Record Keeping Agency .
13.
PFMs means Pension fund Managers.
14.
PFMs in CPS are SBI,UTI and LIC.
15.
Types of Accounts in CPS are Tier-1 and Tier-2
16.
Default type of Account in CPS:Tier-1.
17.
In which Account Government will not spend thier matching grant in CPS is
Tier-2
18.
At present Allowcation of Funds in PFMs in the Ratios of .... 35:31:34
19.
NPS means National Pension System.
20.
CPS withdrawal procedure for the AP state government employees as per
Go.NO.62,Dt;7.3.14.
21.
CPS:As per G.O.NO.62, Up on superannuation 40% pension wealth should be
utilized
for purchase of an Annuity.
22.
CPS:As per G.O.NO.62, Up on superannuation 60% pension wealth should be
paid
to the employee.
23.
CPS:As per G.O.NO.62, Up on superannuation 100% pension wealth should be
paid
to the nominee of the employee.
24.
CPS:when an employee wants exit from CPS ,80% pension wealth should be
utilized
for purchase of an Annuity.
25.
From which Website we can view Our Statement of Our PRAN Account
26.
PRAN means Perminant Retirement Account Number.
Important
Forms Used in CPS(NPS)
27.
Form N1 : DTA Registration.
28.
Form N2 : DTO Registration.
29.
Form N3 : DDO Registration.
30.
Form N4 : DTO Covering Letter for DDO Registration.
31.
Form S1:Application for Allotment of PRAN .
32.
Form S2 : Subscriber Details Change.
33.
Form S5 : DDO Covering Letter for Subscriber Registration.
34.
Form S6 : DTO Covering Letter for Subscriber Registration.
35.
Form S7 : Subscriber's Photo and Signature Change .
36.
Form S8 : Covering Letter of DDO for Change in Photo and Signature of Subscriber.
37.
Form S10:Subscriber Registration Form Tier-II 36.Form S12-Withdrawal
Form
Tier II .
AP GENERAL PROVIDENT FUND
RULES 1995
1.The
claims shall be preferred in APTC Form 40.
2.which
form has to annexured to Form -40 while drawl for temporary or part final
withdrawl.
Form -40A
3.Rate
of Subscription on basic pay to the Government Employees if his APGLI is
12%
on basic pay 6%.
4.Rate
of Subscription to the class-IV Employees on basic pay 4% .
5.Enhancement
of GPF Subscription can be made Twice in a year .
6.Temporary
Advances should not Exceed 3 months pay or half of the balance at
the
credit of subscriber.
7.Temporary
Advance shall be sanctioned in connection with Prolonged illness,to
meet
the cost of higher Education
8.Recovery
of Temporary Advances shall be completed within 36 months.
9.No
Advance should be sanctioned during the last four months of Service.
10.Part
final withdrawls should be permitted to the GPF subscriber who complsted
20 years of service or less than10
years left over service for Retirement.
11.On
medical grounds 6 months or half of the balance which is ever less and
relaxed
up to 3/4 th of the balance will be permitted for part Final withdrawl.
12.For
the purpose or House building 15 years of service is required for Part final
withdrawl.
13.If
a subscriber is Died while in service,the nominee shall be paid Rs.20,000
under
Booster Scheme.
14.
The government has retained the rate of interest for General Provident Fund.
Miscellaneous:
1)
The pay bill register of an
office of financial years should be preserved 5 years.
2)
All Government Cheques issued are
valid for payment within 3 months from the date issue.
3) The commutation table will facilitate the
fixation of lump sum payment Commutated value of pension.
4) The number of years of maximum service to be added s weightage to
bridge the gap between the actual Qualifying service and the maximum of 33
years as of now is 5 years
5) Invalid
pension sanctioned to an employee Who is certified medically unfit for further
duty.
6) Qualifying
service eligible for pension of an employee retired from service after putting
in just 5 years of Service 10 years.
7) A
Government employee died in service leaving behind the wholly dependent father,
he is eligible for Family Pension and Gratuity.
8) A
widowed daughter of a pensioner whose wife had predeceased him is eligible for
sanction of Family pension.
9) A
retired employee pending sanction of the pensioner benefits , without a valid
nomination. The DCRG is payable All family members in equal shares.
10) A
Government employee whose wife predeceased him has left behind the following
family members. The family pension is eligible for sanction to Dependent son
age 19 years.
11) Commuted
value of pension is payable to in the event of death of employee Wife the
nominee for pensioner benefits.
12) When
an employee dismissed from service applied for sanction of service pension
eligible 2/3rds of service Pension eligible.
13) The
finance commission of India comprises of Four Members & chairman.
14) The
contingency fund is meant for use by the state In unforeseen & emergency
conditions.
15) The
C.A.G is appointed by The president of India
16) Permanent
advance of a unit office of a Dept in a Mandal is sanctioned by The
Government.
17) Appropriation
Act of a state is issued after the assent of the Governor of the state.
18) Festival
advance of a Government servant is sanctioned on requisition Once in a
calendar year.
19) All
cases of misappropriation of Government funds are to be reported to the
authority for option Accountant General.
20) The
finance commission is appointed by the president for a term of 5 years.
21) The
anticipatory family pension is payable to the spouse of a n employee is 75%
of eligible pension.
22) Minimum
service required for sanction of House building advance is 8 years.
23) Rate
of interest on H.B.A for class –IV employees 5% per annum.
24) rate
of interest on H.B.A for other than class –IV employees 5.50% per annum.
25) penal
interest on H.B.A for miss use of Advance 1 ½ times of the normal rates.
26) Sanction
of expenditure on Obsequies charges Rs.10,000.
27) The
cadre strength of staff of the office will be maintained by The DDO
28) The
maximum limit of Medical reimbursement is both for employees and pensioners Rs
2,00,000.
29) Commute
value for interior Government servant 8.194
30) Percentage
of Anticipatory pension 80%.
31) Minimum
service required for getting Half of the Emoluments the offices of AIS is 20
years.
32) Percentage
of pension of emoluments to the officers of AIS is 50%
33) Commutation
of monthly pension maximum limit to the officers of AIS is 40%.
34) Website
for applying for PRAN number www.npscra.nsdl.com
35) Surrender
of earned leave proceeding valid up to 365 days.
36) Advances
must be sanctioned from Contingency fund.
37) The
deductions made from state government employee salaries will credited to Consolidated
fund of the state.
38) In
the sanction of Loans and advances to employee powers will be given to Head
of the office.
39) Pay
bill register and Acquaintance registers of an Establishment will be retained
and destroyed after a period of 35 years.
40) The
service register of dismissed or discharged or resigned of an employee should
be retained 5 years.
41) Head
of Account is classified in budget manual as Seven Tier classification.
42) The
nomination for pensionary benefits is compulsory.
43) The
Enhancement of retirement age from 58 to 60 years for all employees of AP state
Government as per GO.MS.NO 147,dt;30.06.2014.
44) An
amount of Rs.200 will be paid to all the pensioners as Medical aalowance.
45) CPS
withdrawal procedure for the AP state government employees as per Go.NO.62,Dt;7.3.14.
46) CPS:As
per G.O.NO.62, Up on superannuation 40% pension wealth should be
utilized for purchase of an Annuity.
47) CPS:As per G.O.NO.62, Up on superannuation 60%
pension wealth should be paid to the employee.
48) CPS:As per G.O.NO.62, Up on superannuation 100%
pension wealth should be paid to the nominee of the employee.
49) CPS:As per G.O.NO.62 when an employee wants
exit from CPS irrespective of case 80% pension wealth should
be utilized for purchase of a n Annuity.
SREDUVISIONSREDUVISIONSREDUVISIONSREDUVISIONSREDUVISION
1 comment:
Respected sir
Your information is very useful for departmental exam but it is for AP
But we are Telangana it is useful here also tell me sir
Your work is very amazing thank full to you sir
Post a Comment