Due dates are to be strictly adhered to by treasuries.
However, timeliness should not be at the cost of accuracy
and quality of accounts.
The treasuries should, therefore, carefully avoid
incomplete classifications, omissions and miscellaneous mistakes.
Treasuries should avoid rendering accounts in piece
Software problems preventing operation of correct heads
in individual DTOs are to be immediately fixed.
Utmost care should be taken to avoid manual corrections
in the main accounts and Sub Accounts – the manual corrections
being made by treasuries in Sub Accounts necessitate provisional
booking. In many cases, the affected heads of account are also not
Neat computer copies of Main Account and Sub Account
(without manual corrections) are to be forwarded every month on
Where manual corrections are inevitable, a statement
indicating the amount corrected, the heads affected, voucher
numbers, should be made available in all the relevant Sub-Accounts
as well as main accounts.
No manual corrections should be done on the
To achieve accuracy in Accounts, Alteration Memorandum
(AM) may be got proposed by the Treasury correcting all
misclassifications under receipt Heads of Account before appending
the certificate of reconciliation to the Departments. No AMs are
to be proposed without approval from AG (A&E) after closure of
accounts. AMs are to be proposed with the approval of AG (A&E)
Preparation of Sub Accounts:
The prints of Sub-Accounts should be neat, visible and
The font size may be increased and made bold in order
to avoid confusion.
Confusion between 0 and 8, 5 and 8, 6 and 9, 7 and 1
& 4 and 7 should be avoided.
List of Payments:
Duplicate copy of the List of Payments should be sent
Amounts shown in LOP should agree with Sub-Account
The amounts shown in Sub-Accounts should agree with the
totals of Main Account.
“A” & “B” category vouchers should not be
List of Payments should include “B” list.
Submission of Voucher bundles
A printed slip in bold
letters should be affixed to the Sub Account invariably on
each bundle specifying the Sub A/c Number, Name of the District,
No. of Vouchers, Month of A/c, Major Head, Plan, Non-Plan, etc.
Each Bundle should be properly tied covering 4 sides.
Arrangement of vouchers in order
Vouchers are to be arranged in chronological order as
per the List of Payments.
Separate bundles should be sent in respect of AC/DC
Bills, Nil Bills, Contingency Bills, GIA Bills in order to
facilitate the data entry in respect of all such bills.
The totals of all such vouchers, bundle-wise, are to be
indicated to ensure the data entry of all vouchers category-wise.
DDO Code Numbers
DTOs should avoid noting different code numbers on the
vouchers for the same DDO.
DDOs are advised to affix the stamped code numbers on
each and every Bill and its enclosures.
AC Bills drawn for amounts not rounded to tens or
AC Bills are generally drawn for amounts rounded to the
nearest ten or hundred rupees.
In case the amounts drawn contain figures in units place,
the reasons for the same are to be explained.
e.g. AC bill for payment of electricity dues.
DC Bills, GIA, Contingent Bills etc. are to accepted by
Treasury Offices only when they are submitted in the prescribed
The schedule bundles should be stitched properly with
covering sheets so that the first and last schedules are not lost
Even though certain Treasuries are claiming Police
escort charges, the drawing schedules under 8782 are not being
All the drawing schedules are to be sent to AG by the DTOs.
Wanting schedules/ vouchers under loan heads.
Schedules and vouchers in respect of Loans must be sent
to AG without fail in order to post them under the individual loan
Non-availability of required details such as name of
loanee, amount, instalment number, balance, number of loan,
DDO-code, GO number and date in case of Institutional loans,
results in missing/unposted credits/debits, putting loanees to
The schedules should contain all the above details.
Omissions, if any, are to be got rectified by the DDOs before
sending the schedules to AG and the wanting details required by AG
are to be obtained from DDOs and supplied to AG.
The DDO has to ensure the writing of the correct GO
number as well as correctness of classification before he/she
signs on the challan. Similarly the treasury officer has to ensure
the signature of the Drawing Officer before the Treasury Officer
or his/her representative in the Bank permits the remittance.
The loan recovery schedules pertaining to certain
touring employees of Medical and Public Health, Sericulture and
agriculture departments should not be sent to AG as those loans
are to be watched by the concerned Head of the Departments only.
Clubbing of Principal and Interest
of HBA & MCA (Loans) should not be done.
Nomenclature on schedules:
Wherever it is not possible to get the nomenclature on
computer, it must be written manually and avoid asterisk marks.
Schedule of Settlement with Treasuries (SSTs)
SSTs are to be sent Department-wise.
As the Director of Insurance is maintaining the APGLI
accounts, the APGLI Schedules should not be sent to AG.
Non-receipt of challan in respect of minus figures
Photocopies of challans are to be enclosed to the
Sub-Account for minus figures. The challan should contain the Year
in which the amount was originally drawn, as the year also affects
8793-Inter State Suspense Challans for refund (E.g.
Remittance of Pension already drawn due to the demise of the
Pensioner) are not being received mainly in respect of Tamil Nadu
and Uttar Pradesh. All
such challans must be sent by DTOs to AG.
Challans not included in the Sub Account figure or in
List of Payments are to
be sent with a separate list specifying the month in which they
were actually recovered.
Challans relating to share capital contributions are
creditable to the concerned capital heads and are not to be
credited to loan heads. Such misclassifications should be avoided.
The following Heads are to be operated only by AG.
MH 0049-04-110 - Interest realised on investment of
Only AG (A&E) is authorised to adjust State’s
share of Central Taxes transferring the amounts to the relevant
Heads of Account as per Sanction Orders received from the
concerned Ministries and clearance memo from RBI,
. Neither Treasuries nor DDOs are authorised to operate such
Receipt Heads of Account.
MH 0021-Taxes on Income other than Corporation Tax, 901-Share of
Net proceeds assigned to States should be operated by AG (A&E)
Accounts not to be booked by Treasuries:
The following accounts are dispensed with and the
Treasuries are not to operate/book the same:
Pensions relating to Central, Railways, Defence.
PLI and Commission to the agents of Pay Roll Saving
Scheme of PLI.
Some heads are to be operated only under plan. E.g.:
Some heads are to be operated only under non-plan.
Heads of Accounts should not be operated by DTOs
without budget provision.
Correct nomenclature should be noted for receipts and
Incomplete classification on vouchers / challans is to
Classification must be in accordance with the Budget
for that year read with the List of Major & Minor Heads. Some
Sub Major Heads and Minor Heads are being operated without
verifying the Budget as mentioned below:
Sub Major Head 60 is being operated in the
classification MH 2202-60-111-04-240,
though this does not appear in the budget.
Heads of Account to be operated by the Forest
Department should not be operated by the Treasuries. e.g. : MH
8443-109 – Forest Deposits.
Avoid misclassification of expenditure on Contingency
Fund, Consolidated Fund and vice versa.
Avoid misclassification of Capital expenditure under
revenue section and vice versa.
Avoid classifying interest on Loans under Principal.
Avoid classifying Centrally Sponsored schemes under State Plan
Avoid misclassification of amounts of one Sub Detailed Head of
Account under other Sub Detailed Heads of Account.
Avoid misclassification of amounts of one Minor Head of
account under another Minor Head and also under different Sub
Heads under the same Major Head.
Avoid misclassifications between HBA (PR) and HBA (Oos) –
e.g: DTOs EG, WG
Avoid misclassifying the amounts pertaining to GPF and GIS
under 8658-123 All India Services Group Insurance.
Tax Free Power Bonds are to be classified under MH
2049-01-101-SH(05)-450 instead of MH 2049-03-104-SH (08)-450.
Reimbursement of expenditure on AP Police personnel deputed
with the Railways should be credited to MH-0055-101-SH (01)
100% reimbursement of expenditure on AP Police personnel on
deputation with the APTRANSO, APGENCO, Public Sector Undertakings
of State and Central Government, escort charges, guard charges
etc., should be credited to MH 0055-102-SH (81).
MH 0055-105-SH (77) should be operated only by the
Commissioner of City Police,
and not the DTOs.
Avoid misclassification of expenditure/receipt of one Head of
Account under a CCO of another CCO affecting adversely the
correctness of Accounts.
Recoveries, if any, of establishment charges incurred from
Contingency Fund, are to be credited to the concerned deposit/loan
head instead of Contingency Fund. The reconciliation statement
should cover such recoveries (from salaries paid from Contingency
Fund) under Consolidated Fund.
The changed Code Numbers for computer advance is Minor Head
204 whereas the old number MH 800 is being operated by the DTOs
for this purpose.
Lapsed balances under PD account as per GO Ms 43 are to be
credited to respective receipt heads instead of loan heads.
Classification of User Charges:
Only items identified as User Charges are to be
classified under User Charges.
Before certifying the figures for User Charges, the
Treasuries should first agree the departmental figure for UC with
the Sub Account figure.
All Treasuries should insist that the departments
concerned reconcile all receipts in respect of the Heads of
Account operated by DDOs and not the amount booked under User
of new head:
of any new Head must be supported with a copy of GO enclosed to
the Sub-Account in order to enable this office to open that new
Head in VLC.
problems preventing operation of correct heads in individual DTOs
are to be immediately identified and corrected.
weekly Telegrams received from DTOs in March should contain the
progressive figures in respect of Major Head 8658-112 TDS suspense
as well as weekly figures.
should furnish necessary vouchers and Sanction orders. The Total
of schedule should agree with the Sub-Account figure.
paid cheques relating to various departments should be sorted out
department-wise and sent to AG.
General Provident Fund (GPF):
of class IV GPF under regular GPF and vice-versa should be
GPF schedules of Class IV employees should not be sent
to AG since DTOs have to maintain the accounts.
Treasury Offices should insist on the schedule Reasons
for discontinuance of Subscription should be given (e.g.
“Official proceeded on leave”, “Transfer to
________________________ Office-District”, “Quit Service”,
“died or discontinued”.
Wherever new names appear, it should be clearly
indicated that this pertains to a new subscriber or a new
subscriber transferred from __________________ Office- District
The total of the schedule should be struck and written
both in figures and words and the month of recovery should be
Schedule should be prepared neatly and legibly.
Correct Classification should be recorded on schedules,
challans and debit vouchers.
Subscriptions and refunds towards TAs should be
Refunds should be supported by instalments and the
amount of loan outstanding.
Schedules and Vouchers should be arranged in order as
per the list.
Original authorizations should be enclosed to Debit
Vouchers of Final Payment Cases.
The challan should contain details of amounts remitted
overleaf instead of separate sheet enclosed to the challans.
11 digit DDO code should be adopted.
A uniform format of schedule for all recoveries of GPF
(Viz., subscription, DA etc.) should be adopted.
TA/PFW sanction orders should invariably be attached to
the debit vouchers.
Debit vouchers should be enclosed as per LOP.
No debit vouchers should be missing.
There should not be any overwriting on the debit
Payments on Booster scheme should be made along with
Classification of Booster scheme payments should be
In the absence of pensioners copy of intimation from A.G., the
Treasury Officers may make payment duly identifying the pensioners
with reference to the Descriptive Rolls as per circular Memo
No.7614-A/127/PSC/89 dated 20.12.1989.
The treasury Officers should keep both halves of the PPOs under
The DTOs should keep all specimen signatures received from this
Office in a guard file specially opened for this purpose.