treasury code - andhra pradesh · • treasury code contains two volumes ... aptc recoveries shall...
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TREASURY CODE
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Constitutional Binding: Article 283(2)
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• Treasury code contains two volumesVolume-I and II
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Volume-I has three parts
Part-I : A.P. Treasury rules (TR.1 to TR.42)
: Subsidiary rules and Executive
instructions under AP Treasury
Rules
Part II
Part III :Miscellaneous statutory rules andexecutive instructions.
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Volume-II has two parts
Part –I : 27 Appendices
Part- II: 109 Forms
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Volume-I
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TR.3: Location of Moneys in Govt. Account
Moneys standing in the Government accountshall be either in Treasury or in Bank.
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TR.7: Payment of moneys into Government account: Allmoneys receivedservants in their
by or rendered to Governmentofficial capacity shall be credited to
treasury/bank without undue delay. Any amountreceived by a department on Governmentnot be kept out of the account.
account shall
Direct appropriation of departmental receipts fordepartmental expenditure is notcertain cases {specified in TR.7 (2)
permitted. except in(a) to (t)}
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TR.9: A Government servant may not depositmoneys withdrawn from a Government Accountin a bank, except with the special permissionfrom the Government.
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TR.10: SR.6: If original receipt is lost by theprivate party, then a
sumcertificate may be given
that certain is received on certainGovernment account against a fee of Rs.10/- forevery certificate.
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SR.7(d): A Government servant shall not keepany private money in the cash chest.
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Instruction 3-A: whenThen
government dues arepaid by Cheque. the date of actualrealization of amount into the government
payment andaccount shall be treated as date ofnot the Cheque issued
Chequedate or date of
presentation of the in the treasury.
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TR.11: Custody of Moneys in the Government Account:
SR.1: Moneys received by a Government servant on behalf ofGovernment and not remitted into treasury shall be kept in a cash
chest, which shall be kept in the personal custody of the Government
servant.
The key of the chest shall be kept in his personal custody and the
duplicate key shall be kept in the treasury.
If the moneys deposited so large then double locks of different pattern
shall be used and the keys shall be kept at the custody of two different
Government servants.
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The iron safe used for custody of moneys shall beembedded in masonry, if possible.
SR.2:book
Every day Head of the office shall verify the cashbalance with that of cash on hand by counting.
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SR.2(c): When the head of the office is awayfrom headquarters, the head of the ministerialsection shall maintain the cashbook. The headof the office shall verify the balances as soon ashe returns from tour.
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TR.16: Drawl of funds fromaccounts
Government
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SR.1: Abe
bill drawn by a Government servant shallsigned or countersigned by the DDO.
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SR.2(a): The Correct classification up to seventier (major, sub major, minor, sub major, groupsub, sub, detailed, sub detailed) head of accountshall be noted on the bill.
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Proper sanctioning orders shall be enclosed tothe bill
(Art.3 and Art.38 of APFC Vol-I)
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SR.2(b): Every bill shall be prepared in the formprescribed in Treasury code.(FINANCE (TFR) DEPARTMENT G.O.Ms.No.75 , Dated:03-04-2014)
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SR.2(c): Theduly
designation and seal of the DDODDO.shall be affixed below the signature of
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The spaces leftbe
blank in thebe
moneycovered
column ofthe billlines.
shall invariably in oblique
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The bill should contain protective endorsementin redexcess
ink expressed in whole rupees slightly inof the total amount of the bill.
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The word only should be written at the end afterthe number in whole rupees
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Net amount of the bill should be written inwords and figures in Pass order
(Art.45 of APFC Volume-I)
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SR.2(d): The alterations/ corrections in the billshall be attested in full by the DDO.
DDOand
should cancel the incorrect entry in red inktheinsert correct entry. Overwriting
incorrect entry is prohibited (Art.323 APFC Vol.I)
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SR.2(e): Separate bills shall be presented formore than one major head, plan and non plan.
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SR.2(f): Claims for which no form is prescribedshall be made in form 40
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SR.2(g): Rounding off the Transaction(Art.321 and 322 of APFC Vol-I)
Pay and allowances shall be rounded off foreach item. 50 paisa and above rounded to thenext rupee and below 50 paisa shall be ignored.
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Pension/CVP/DCRG relatedrupee.
amounts shall berounded off to next
Interest amounts, challans by private parties,bills for recoupment of PA shall be made inwhole rupee.
(Memo No.18877/231/TFR/89 Fin&Plg. Dt 4.2.1990 & Art 320 APFC Vol.I)
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SR.2(h): No bill or voucher shall be signed by aclerkoffice
for head of the office. The Head of themay delegate the powers to his sub
ofordinate Gazetted officer. This delegationpowers shall not relieve the head of the officefrom his responsibility for the accuracy of thebills and disbursement of money.
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When an illiterate person/ a person unable to sign hisname but can put his thumb impression, in such cases
payment may be made at treasury/bank only on the
authentication of the impression by a person known totreasury or bank who shall not be an employee there in
also.and shall furnish his address
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SR.2(j):entered
attached
sanction order particulars shallshall
bebein
tothethe
billbill.
and a copy of it
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SR.2(k): Any amount to be recovered by theorder of a court shall be deducted by the DDO
SuchAPTC
recoveries shall be shown in schedules inform 41-C
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SR.2(l): Deductions made in the bills shall besupportedform
by proper schedules in prescribed
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SR.2(q):treasury
All chequesfor payment
and bills preferred atcan be endorsed only in
moneyfavour of the specific party to whomshall be paid.
(Art.114 of APFC. Vol-I)
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SR.2(r): A fee of Rs. 10/- shall be levied for eachcertificate issued to payee in the event of loss oforiginal bill/voucher.
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SR.2(s): Every receipt for sum exceedingRs. 5000/- shall be duly stamped by revenuestamp of Rs.1/-
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SR.2(t): DDO shall send his specimen signatureto the treasury on
bywhich he draws bills, duly
counter signed a superior officer whosesignatures are available with treasury.
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SR.3(b) and SR.12: For first drawl of Pay andallowances of a person recruited directly orre-employed after resignation, healthshall be attached to the bill(FR.10)
certificate
Last pay certificate shallwhere ever necessary.
be attached to the bill
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SR.7: The bills to be drawn by a Non-GazettedcountersignedGovt. Servant as DDO should be
by the competent authority
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SR.13: Periodical increment certificate in Form49 shall be enclosed to the pay bill.
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SR.18(b): A Gazetted head of the office maydraw contingent bills. He may delegate thepowers to his sub ordinate Gazetted officer.
(Exceptions are given in APTC Vol.II appendix.13 in
servants)regard to Non Gazetted Government
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SR.18(d):presented
certificate
Abstract contingent billsshall
shall bein Form 57. He attach a
that the detailed bill of the previousAC bill has
forbeen submitted to the controlling
officerspecify
counter signature already and shallthe date of dispatch of the same.
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SR.18(e): Fully vouched bills for contingentexpenditure shall be presented in form- 58.
All sub vouchers exceeding Rs.1000/- shall beenclosed to the bill and vouchers not exceedingone thousand rupees shall be
toretained in the
beoffice and a certificate that effectappended on the bill.
Amend: G.O 172 14082014
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SR.19: Directions for preparing contingent bills
• Head of account related to contingentexpenditure shall be entered.
• Charge debitablenot be claimed in
to more thana single bill.
one head shall
• Prescribedexpenditure
certificates for contingentthe bill.shall be appended on
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Instruction.7: For every two years, a certificatefrom the executive engineer that suitableGovernment building is not available and therent charge is reasonable shall be obtained.It shall be enclosed to the bill preferred inTreasury.
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SR.32(e): The Treasury officer shall use a book ofofcounterfoil forms in form 69 for communication
objections to DDOs.
The DDO shall furnish reply on the third part and retainthe second part in his office. The treasury officer shall
paste the slip on the corresponding original copy in the
book of objections.
Such objections shallon the bill.
not be written as endorsements
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Instruction.33: Treasury bills book/register ofbills: The Treasury Bills book shall be maintainedin form 70 and shall be presented to treasuryalong with each bill. The Treasury officer shouldnot pass any bill if presented without treasurybills book.
• Note: Form 70A shall be used in PAO.
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To prevent presentation of fraudulent bills attreasury, the register shall be reviewedbi- weekly by the DDO concernedabstract as below:
in the form of
(GO Ms.71 Fin(Accts II) dt.6-6-1979)
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SR.49: Time – expired cheques
If a Cheque, which is expired as it is not presented
at the treasury within three months from themonth following the month of issue, shall bereturned to the DDO, he shall destroy it and thenissue a new cheque in the place of it. On the
counter foil old and new cheques cross entries shall
be recorded.**A Government cheque shall be payable at any time within
one month from the date of issue. (G.O.Ms No.1174 fin
dt.03.07.2001)Monday, July 20, 2015 50
SR.50:Lost- cheques
When a DDO identifies that the cheque issued by him is lost,
he shall report the same to the concerned Treasury officer
and request him to stop the payment on it.
The treasury officer then shall send a certificate to DDO that
the requested cheque has not been paid duly obtaining
confirmation certificate from the Bank.
On receiving the letter from the Treasury Officer,
cancel the original cheque and issue a new one.
DDO shall
While issuingbond shall be
a fresh cheque to a private party, anobtained in APTC form 107.
indemnity
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• SR.57(e):treasury
Payment orders issued by theofficer shall be valid for 5 working
days of the bank, after that bank shall refuseto make payment until the order is revalidatedby the treasury officer.
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TR.27: Collectors, in urgency e g., floods,earthquake etc., by an order in writing authorizeand require a
soT.O to make a payment. The
AG.expenditure incurred shall be reported to
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Instruction.2: If the relieved officer proceedsbefore the arrival of relieving officer, the
anyspecimendrawing
specimen
treasury.
signatures may be attested byofficer not below his rank whose
signature is available with the
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TR.32: Responsibility for the money with drawn:A Government servant supplied with funds forexpenditure shall be responsible for such fundsuntil an account of them is rendered to thesatisfaction of AG. He shall also be responsibleto see that theentitled person.
payments were received by the
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SR.2(a): The Drawing Officer shall take theacknowledgment for every payment made fromthe payee who shall note the actual date ofpayment also.
SR.2(b): if is quite impossible to receive theacknowledgement, then a certificate of paymentissued by drawing officer counter signed by his
superior officer shall be placed on record.
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SR.4(a): The drawing officer shall be personallyresponsible for the moneys
personsdrawn until he has
receivepaid them to the entitled tothem.
SR.4(b): As farbill
as possible, a clerk who hasprepared a for establishment pay etc., shallnot be allowed to disburse the pay.
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SR.4(c): UD pay register in form 20 shall bemaintained.
SR.4(e): The Disbursing officer shall not pay thegovernment
no amounts
last pay and allowances to theservant, until he makesare due to Government
it clear thatfrom the employee.
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