1.    General:

1.1.       Due dates are to be strictly adhered to by treasuries.  However, timeliness should not be at the cost of accuracy and quality of accounts. 

1.2.       The treasuries should, therefore, carefully avoid incomplete classifications, omissions and miscellaneous mistakes.

1.3.       Treasuries should avoid rendering accounts in piece meal/instalments.

1.4.       Software problems preventing operation of correct heads in individual DTOs are to be immediately fixed.


2.    Corrections:

2.1.       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 clearly indicated.

2.2.       Neat computer copies of Main Account and Sub Account (without manual corrections) are to be forwarded every month on due dates.

2.3.       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.

2.4.       No manual corrections should be done on the reconciliation statement.

2.5.       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) only.


3.    Preparation of Sub Accounts:

3.1.       The prints of Sub-Accounts should be neat, visible and legible.

3.2.       The font size may be increased and made bold in order to avoid confusion.

3.3.       Confusion between 0 and 8, 5 and 8, 6 and 9, 7 and 1 & 4 and 7 should be avoided.


4.    List of Payments: 

4.1.       Duplicate copy of the List of Payments should be sent whenever needed.

4.2.       Amounts shown in LOP should agree with Sub-Account figure.

4.3.       The amounts shown in Sub-Accounts should agree with the totals of Main Account.

4.4.       “A” & “B” category vouchers should not be mixed together.

4.5.       List of Payments should include “B” list.


5.    Vouchers:

5.1.       Submission of Voucher bundles

5.1.1.      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.

5.1.2.      Each Bundle should be properly tied covering 4 sides.

5.2.       Arrangement of vouchers in order

5.2.1.      Vouchers are to be arranged in chronological order as per the List of Payments.

5.3.       Separate bundles

5.3.1.      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.

5.3.2.      The totals of all such vouchers, bundle-wise, are to be indicated to ensure the data entry of all vouchers category-wise.

5.4.       DDO Code Numbers

5.4.1.      DTOs should avoid noting different code numbers on the vouchers for the same DDO.

5.4.2.      DDOs are advised to affix the stamped code numbers on each and every Bill and its enclosures.

5.5.       AC Bills drawn for amounts not rounded to tens or hundreds –

5.5.1.      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.

5.6.       Prescribed form

5.6.1.      DC Bills, GIA, Contingent Bills etc. are to accepted by Treasury Offices only when they are submitted in the prescribed form.


6.    Schedules:

6.1.                Submission of schedule bundles

6.1.1.      The schedule bundles should be stitched properly with covering sheets so that the first and last schedules are not lost during transit.

6.1.2.      Even though certain Treasuries are claiming Police escort charges, the drawing schedules under 8782 are not being received.

            All the drawing schedules are to be sent to AG by the DTOs.

6.2.       Wanting schedules/ vouchers under loan heads.

6.2.1.      Schedules and vouchers in respect of Loans must be sent to AG without fail in order to post them under the individual loan account.

6.2.2.      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 great inconvenience.

6.2.3.      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.

6.2.4.      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.

6.2.5.      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.

6.2.6.      Clubbing of Principal and Interest of HBA & MCA (Loans) should not be done.

6.3.       Nomenclature on schedules:

6.3.1.      Wherever it is not possible to get the nomenclature on computer, it must be written manually and avoid asterisk marks.

6.4.       Schedule of Settlement with Treasuries (SSTs)

6.4.1.      SSTs are to be sent Department-wise.

6.4.2.      As the Director of Insurance is maintaining the APGLI accounts, the APGLI Schedules should not be sent to AG.

7.    Challans:

7.1.       Non-receipt of challan in respect of minus figures

7.1.1.      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 the classification.

7.1.2.      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.

7.1.3.      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.

7.1.4.      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.

8.    The following Heads are to be operated only by AG.

¨            MH 1601

¨            MH 3601

¨            MH 0049-04-110 - Interest realised on investment of cash balances.

¨            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, Nagpur . Neither Treasuries nor DDOs are authorised to operate such Receipt Heads of Account.

e.g. MH 0021-Taxes on Income other than Corporation Tax, 901-Share of Net proceeds assigned to States should be operated by AG (A&E) only.

9.    Accounts not to be booked by Treasuries:

9.1.       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.


10.           Classification:

10.1.   Some heads are to be operated only under plan. E.g.: MH-2014-105-04/05.

10.2.   Some heads are to be operated only under non-plan. E.g.: MH-2015-Elections.

10.3.   Heads of Accounts should not be operated by DTOs without budget provision.

10.4.   Correct nomenclature should be noted for receipts and expenditure.

10.5.   Incomplete classification on vouchers / challans is to be avoided.

10.6.   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.

10.7.   Heads of Account to be operated by the Forest Department should not be operated by the Treasuries. e.g. : MH 8443-109 – Forest Deposits.

10.8.   Avoid misclassification of expenditure on Contingency Fund, Consolidated Fund and vice versa.

10.9.   Avoid misclassification of Capital expenditure under revenue section and vice versa.

10.10. Avoid classifying interest on Loans under Principal.

10.11. Avoid classifying Centrally Sponsored schemes under State Plan Schemes.

10.12. Avoid misclassification of amounts of one Sub Detailed Head of Account under other Sub Detailed Heads of Account.

10.13. 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.

10.14. Avoid misclassifications between HBA (PR) and HBA (Oos) – e.g: DTOs EG, WG

10.15. Avoid misclassifying the amounts pertaining to GPF and GIS under 8658-123 All India Services Group Insurance.

10.16. 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.

10.17. Reimbursement of expenditure on AP Police personnel deputed with the Railways should be credited to MH-0055-101-SH (01)

10.18. 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).

10.19. MH 0055-105-SH (77) should be operated only by the Commissioner of City Police, Hyderabad and not the DTOs.

10.20. Avoid misclassification of expenditure/receipt of one Head of Account under a CCO of another CCO affecting adversely the correctness of Accounts.

10.21. 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.

10.22. 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.

10.23. Lapsed balances under PD account as per GO Ms 43 are to be credited to respective receipt heads instead of loan heads.

10.24. 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 Charges alone.


11.            Operation of new head:

11.1.   Operation 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.

11.2.   Software problems preventing operation of correct heads in individual DTOs are to be immediately identified and corrected.


12.            Suspense Heads:

12.1.   TDS 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.


13.            Settlement Account:

13.1.   DTOs should furnish necessary vouchers and Sanction orders. The Total of schedule should agree with the Sub-Account figure.

13.2.    PAOs’ paid cheques relating to various departments should be sorted out department-wise and sent to AG.


14.           General Provident Fund (GPF):

   14.1     Misclassification of class IV GPF under regular GPF and vice-versa should be avoided.

   14.2     GPF schedules of Class IV employees should not be sent to AG since DTOs have to maintain the accounts.

  14.3      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”.

   14.4     Wherever new names appear, it should be clearly indicated that this pertains to a new subscriber or a new subscriber transferred from __________________ Office- District etc.

   14.5     The total of the schedule should be struck and written both in figures and words and the month of recovery should be clearly indicated.

   14.6     Schedule should be prepared neatly and legibly.

   14.7     Correct Classification should be recorded on schedules, challans and debit vouchers.

   14.8     Subscriptions and refunds towards TAs should be separately indicated.

   14.9     Refunds should be supported by instalments and the amount of loan outstanding.

 14.10   Schedules and Vouchers should be arranged in order as per the list.

 14.11   Original authorizations should be enclosed to Debit Vouchers of Final Payment Cases.

 14.12   The challan should contain details of amounts remitted overleaf instead of separate sheet enclosed to the challans.

 14.13   11 digit DDO code should be adopted.

 14.14   A uniform format of schedule for all recoveries of GPF (Viz., subscription, DA etc.) should be adopted.

 14.15   TA/PFW sanction orders should invariably be attached to the debit vouchers.

 14.16   Debit vouchers should be enclosed as per LOP.

 14.17   No debit vouchers should be missing.

 14.18   There should not be any overwriting on the debit vouchers.

 14.19   Payments on Booster scheme should be made along with GPF Payments.

 14.20   Classification of Booster scheme payments should be done correctly.


15     Pensions:

15.1 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.

15.2. The treasury Officers should keep both halves of the PPOs under safe custody.

15.3 The DTOs should keep all specimen signatures received from this Office in a guard file specially opened for this purpose.

Principal Accountant General (A&E), Andhra Pradesh, Hyderabad

Web Administrator: agaeAndhrapradesh@cag.gov.in