PREAMBLE

TO
A.P. ACCOUNTS CODE
The Andhra Pradesh Accounts Code comprises the Comptroller and Auditor-
General’s rules issued in the new Account Code (omitted certain portions which do not
concern State transactions) together with “Local Rulings” relating to local variations in
account procedure. The Comptroller and Auditor-General’s Account Code is divided into
four volumes, namely:—

Volume I —General Principles and Methods Accounts.

Volume II —Treasury Accounts

Volume III —Departmental Accounts, and

Volume IV —Accounts kept in Account Offices.
Volume IV of the Comptroller and Auditor-General’s Account Code is not
included in the Andhra Pradesh Accounts Code, as it contains only instructions regarding
the maintenance of accounts in Account Offices. The Andhra Pradesh Accounts Code is
therefore issued in three volumes, which correspond to the first three volumes of the
Comptroller and Auditor-General’s Accounts Code.

Volume I of the Code describes the functions of the Comptroller and Auditor-
General of India in relation to Government accounts and the General outlines of the
system of these accounts and also sets out the main directions issued by him with the
approval of the President by virtue of the Provisions of Article 150 of the Constitution.
The list of Major and Minor Heads of Account of Central and State receipts and
disbursements, which forms an appendix to Volume I of the Comptroller and Auditor-
General’s Account Code, has been printed and issued by him separately for convenience
of reference. Extracts from this list relating to State transactions have been printed as
Appendix (1) to the Andhra Pradesh Budget Manual.

The Comptroller and Auditor-General has explained the general position in regard
to accounting arrangements as follows—

“The instructions contained in this List and the directions contained in this
volume should, unless the contrary intention has been expressed be considered as
mandatory and binding on all concerned. Chapter 2 of this Volume while being
descriptive of the accounting arrangements must be considered as prescribing a system of
accounts the detailed directions concerning which are contained in the subsequent
volumes of this Code. The Incidence Rules, which are included in this Volume
(Appendix 3), based as they are on arrangements made between the different
Governments by mutual agreement, do not fall strictly within the scope of the directions
under Article 150 of the Constitution. It has been recognized, however, that one any
arrangements of this nature has been accepted by the Governments concerned, it forms
the basis of the proper accounting for the transactions to which it relates. It will not,
therefore, be possible to make any modifications in such an arrangement without
considering the consequential changes in the accounting arrangements. No Incidence
Rule included in this Volume can thus be modified without the concurrence of the
Comptroller and Auditor-General-cum-President”.

Certain rules of the Comptroller and Auditor-General in Volume I vest power in

the State Government to frame rules or to issue orders in regard to particular matter, e.g.,
Article 43 and the Note and Article 59. The rules and orders issued by the State
Government on such subjects have been incorporated as “Local Rulings” under the
relevant Articles. Similarly, certain rules of local interest which are not inconsistent with
the basic principles laid down by the Comptroller and Auditor-General, have been
included as “Local Ruling” in the relevant places for convenience of reference, e.g., the
“Local Ruling” regarding classification in Chapter 3. The Rules of the Comptroller and
Auditor- General have been printed in larger type than the “Local Ruling” in order to
distinguish the two sets of rules from one another.
 THE ANDHRA PRADESH ACCOUNTS CODE 9

Volume II of the Code contains the directions of Comptroller and Auditor-

General of India relating to the initial accounts kept by Treasuries and the forms in which
Accounts are rendered by them to the Audit and Accounts Offices under his control.
Similarly, Volume III contains the Comptroller and Auditor-General’s directions
regarding the initial and subsidiary accounts kept by Public Works and Forest
Department Officers and the accounts submitted by these Officers to Audit and Account
Offices.

The Comptroller and Auditor-General has explained the position in regard to

these matters as follows:

“Article 150 of the Constitution confers on the Comptroller and Auditor-General-

cum-President full powers to issue directions regarding the form in which the initial and
subsidiary accounts in any department of the Central or a State Government should be
kept and such power is obviously necessary in order to enable the Comptroller and
Auditor-General to discharge his responsibility for keeping the accounts of the Central
and State Governments under paragraph 11(1) of the Government of India (Audit and
Accounts) Order, 1936 as adopted by the India (Provisional Constitution) Order, 947 read
the Article 147 of the Constitution. Explicit provision has, nevertheless been made in the
Initial and Subsidiary Accounts Rules made under paragraph 11(3) of the former Order
conferring on the Comptroller and Auditor-General the power to prescribe the form in
which initial accounts as well as subsidiary accounts should be rendered to the Audit and
Account Offices under his control. The power vested in the Comptroller and Auditor-
General-cum-President in Article 150 of the Constitution has been utilized initially for
issuing the directions contained in Volumes II and III of the Code but any amendments or
modifications of detail to these directions which may be necessary because of any
changes made in the general accounts or for other reasons will be authorized by the
Comptroller and Auditor-General by virtue of the power conferred upon him by the
initial and Subsidiary Accounts Rules”.

The directions and “Local Rulings” in the Andhra Pradesh Accounts Code
supersede instructions relating to accounts procedure in the Andhra Pradesh Treasury
Code, the Andhra Pradesh Financial Code, and the Andhra Pradesh Public Works
Accounts Code and the Andhra Pradesh Forest Department Account Code.

Amendments to the Comptroller and Auditor-General’s rules included in the

Andhra Pradesh Account Code can be made only by the Comptroller and Auditor-
General with the approval where necessary, of the President. The Andhra Pradesh
Government have power to alter the “Local Rulings” relating to matters in respect of
which the Comptroller and Auditor-General’s rules vest power in the State Government
to frame rules. Any Officer who notices an error or omission in this Code should report it
to the head of his department; if the head of the department considers that there is a real
error or omission requiring amendment, he should submit suitable proposals to the
Government in the Administrative department. Such proposals should be submitted
through the Accountant- General, who will forward them with his comments to the
Government in the administrative department. Such proposals should be submitted
through the Accountant-General, who will forward them with his comments to the
Government in the Administrative department. The administrative department will
consult the Finance and Planning (Finance Wing) Department before the Comptroller and
Auditor-General is addressed for approval to an amendment to any of the rules and before
any order is issued amending any “Local Ruling”.

The Comptroller and Auditor-General has issued certain corrections to Volumes I

and II of Account Code consequent on the constitutional changes. These amendments and
corrections have been embodied in the Local Rulings and the main Articles in Volumes I
and II of this edition.

Volume I of the A.P. Accounts Code gives a general description of the Andhra
Pradesh Accounts Code. The Directions in Volumes II have been divided into two parts.
 Part I sets out the scope of the Directions and defines certain terms used in this
Volume.

Part II lays down the methods and principles according to which treasuries should
keep their accounts and render them to the Audit and Account Officers.

The several Chapters in Part II have been so arranged as to distinguish from one
another, (i) Direction of the Comptroller and Auditor-General regarding classification.
which are, generally speaking, mandatory; (ii) Directions regarding the form of the
accounts to be kept, which the Government; may modify in matters of detail in
consultation with the Accountant-General; and (iii) Directions regarding the form of the
Accounts Returns, in which changes required in view of the local conditions may be
authorized by the Accountant-General.

Certain portions of Chapter III & IV in Volume II of the Comptroller and

Auditor- General’s Account Code do not apply to this State because the sub-treasuries in
this State render classified accounts to the district treasury and the district to the
Accountant- General “Local Rulings” to accord with the special procedure in this State
have been incorporated in the relevant places. Those Articles of the Comptroller and
Auditor General‘s Account Code which are wholly inapplicable to this State for the
above reason have been omitted in order to avoid confusion, and the omissions have been
indicated by asterisks.

In order to distinguish Forms prescribed in Volume II from those included in

Volume III, the Forms in Volume II have been described as T.A. (as abbreviation for
Treasury Accounts) Forms.

Modifications have been made in some of the Forms prescribed by the

Comptroller and Auditor-General on account of local variations in accounts procedure.
The forms prescribed by the Comptroller and Auditor-General have been given Arabic
numbers, while those prescribed by the Government have been given Roman numbers
and added at the end (i.e., after all the Forms prescribed by the Comptroller and Auditor-
General). The distinguishing letters and numbers given to the Forms included in this
Code will also be adopted for the purpose of preparing indents for the Forms.

Volume III of the A.P. Accounts Code contains Departmental Accounts. The
Comptroller and Auditor-General’s directions relating to Central transactions and those
which have no application to this State have been omitted in the Andhra Pradesh Account
Code, and the omissions have been indicated by asterisks. “Local Ruling” based on the
provisions of the Andhra Pradesh Public Works Account Code and the Andhra Pradesh
 11

Forest Department Account Code have been added where necessary with reference to
local variations in regard to accounts procedure.

The rules laid down in this Volume in regard to transactions of the Public Works
Department will apply to the Electricity Department also except where otherwise stated.

The Forms prescribed in this Volume have been grouped into two series, namely
P.W.A. (an abbreviation for Public Works Accounts) and F.A. (an abbreviation for Forest
Accounts) so that it may be determined readily to which department the particular form
relates. In addition to the forms prescribed by the Comptroller and Auditor-General, some
forms in the Andhra Pradesh Public Works Accounts Code and the Andhra Pradesh
Forest Department Account Code have been included in this Volume in order to provide
for local variations in accounts procedure, and these latter forms should be deemed to be
forms prescribed by the Government in consultation with the Accountant-General.
Modifications have been made in some of the Forms prescribed by the Comptroller and
Auditor-General on account of local variations in accounts procedure. The Forms
prescribed by the Comptroller and Auditor-General have been given Arabic numbers, and
the Forms prescribed by the Government have been given Roman numbers. The
distinguishing numbers and letters given to the Forms in this volume should also be
adopted for the preparation of indents for the Forms.
THE ANDHRA PRADESH
ACCOUNTS CODE

Volume-I

(Third Edition)
(Updated upto August, 2014)
THE ANDHRA PRADESH
ACCOUNTS CODE

Volume-I

(Third Edition)
(Updated upto August, 2014)
 
 PREFACE

The existing Andhra Pradesh Account Code Volume-I was last revised in 1976 and many
changes have taken place in accounting procedures since then, i.e., during the last 38 years. It
is time to revise the Code. While revising the Code in this Third Edition, the provisions of the
following Rules and Regulations have been incorporated:-
(i) Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act,
1971;
(ii) Controller General of Accounts, Ministry of Finance letters dated 05-10-1986 and
23-03-1988 on Pension/Leave Salary allocation;
(iii) Account Code for Accountants General; and
(iv) Government Account Rules, 1990 issued by Government of India.

2. The Andhra Pradesh Accounts Code comprises the Comptroller and Auditor General’s
Rules issued in the new Account Code together with ‘Local Rulings’ relating to local variations in
accounts procedure. The Comptroller and Auditor General’s Account Code is divided into four
volumes, viz., :-
Volume – I – General Principles and Methods of Accounts,
Volume – II – Treasury Accounts,
Volume – III – Departmental Accounts, and
Volume – IV – Accounts kept in Accounts Offices.

Volume IV of Comptroller and Auditor General’s Account Code is not included in the
Andhra Pradesh Account Code, as it contains only instructions regarding the maintenance of
Accounts in Accounts Offices. The Andhra Pradesh Account Code is, therefore issued in three
Volumes, which correspond to the first three of the Comptroller and Auditor General’s Account
Code.
3. Volume I of the Code describes the functions of the Comptroller and Auditor General of
India in relation to Government accounts and the General Guidelines of the system of these
accounts and also sets out the main directions issued by him with the approval of the President
by virtue of the provisions of Article 150 of the Constitution. The list of Major and Minor Heads
of Account of Central and State receipts and disbursements, which forms an Appendix to
Volume I of the Comptroller and Auditor General’s Account Code, has been printed and issued
by him separately for convenience of reference. Extracts from this list relating to State
transactions have been printed as Appendix (1) to Andhra Pradesh Budget Manual.
The Comptroller and Auditor General had explained the general position in regard to
accounting arrangements as given below:-
“The instructions contained in this List and the directions contained in this Volume should,
unless the contrary intention has been expressed, be considered as mandatory and binding on
all concerned. Chapter 2 of this Volume while being descriptive of the accounting
arrangements must be considered as prescribing a system of accounts the detailed directions
concerning which are contained in the subsequent Volumes of this Code. The Incidence Rules
which are included in this Volume (Appendix 3), based as they are on arrangements made

[1]
between the different Governments by mutual agreement, do not fall strictly within the scope
of the directions under Article 150 of the Constitution. It has been recognized, however, that
once arrangements of this has been accepted by the Governments concerned, it forms basis of
the proper accounting for the transactions to which it relates. It will not, therefore, be possible
to make any modifications in such an arrangement without considering the consequential
changes in the accounting arrangements. No Incidence Rule included in this Volume can be
modified without the concurrence of the Comptroller and Auditor General-cum-President.”
Certain rules of the Comptroller and Auditor General in Volume I vest power in the State
Government to frame rules or to issue orders in regard to particular matter, e.g., Article 43 and
the Note and Article 59. The rules and orders issued by the State Government on such subjects
have been incorporated as “Local Rulings” under the relevant Articles. Similarly certain rules of
local interest which are not inconsistent with the basic principles laid down by the Comptroller
and Auditor General, have been included as “Local Ruling” in the relevant places for
convenience of reference.
4. Volume II of the Code contains the directions of Comptroller and Auditor General
relating to the initial accounts kept by Treasuries and the form in which Accounts are rendered
by them to the Audit and Accounts Offices under his control. Similarly, Volume III contains the
Comptroller and Auditor General’s directions regarding the initial and subsidiary accounts kept
by Public Works and Forest Departmental Officers and the Accounts submitted by these
Officers to Audit and Accounts Offices.
“Article 150 of the Constitution and Sections 10, 11 and 12 of the Comptroller and
Auditor General’s (Duties Powers and Conditions of Service) Act, 1971 confers on the
Comptroller and Auditor General-cum-President full powers to issue directions regarding the
form in which the initial and subsidiary accounts in any department of the Central or State
Government should be kept and such power is obviously necessary in order to enable the
Comptroller and Auditor General to discharge his responsibility for keeping the accounts of the
Central and State Governments.
5. The Directions and “Local Rulings” in the Andhra Pradesh Account Code supercede
instructions relating to accounts procedure in the Andhra Pradesh Treasury Code, the Andhra
Pradesh Financial Code, and the Andhra Pradesh Public Works Accounts Code and the Andhra
Pradesh Forest Department Account Code.
6. Amendments to the Comptroller and Auditor General’s rules included in the Andhra
Pradesh Account Code can be made only by the Comptroller and Auditor General with the
approval wherever necessary, of the President. The Andhra Pradesh Government have the
power to alter the “Local Rulings” relating to matters in respect of which the Comptroller and
Auditor General’s rules vest power in the State Government to frame rules. Any Officer who
notices an error or omission in this code should report it to the head of his department. If the
Head of the Department considers that there is a real error or omission requiring amendment,
he should submit suitable proposals to the Government in the Administrative Department.
Such proposals should be submitted through the Accountant General, who will forward them
with his comments to the Government in the administrative department. The administrative
department needs to consult the Finance (TFR) Department before the Comptroller and Auditor
General is addressed for approval to an amendment to any of the rules and before any order is
issued amending any “Local Ruling”.

[2]
7. As there has been a great demand for the supply of copies of this edition from several
offices, the Andhra Pradesh Account Code Volume-I brought up-to-date and got reprinted as
third edition. While doing this, opportunity has been used to make the following changes in the
rules, Local Rulings, issued by State Government:-
(a) Certain consequential and formal amendments, that are necessitated in the changed
circumstances, have been made;
(b) All amendments issued by Andhra Pradesh Government from 1974 to 2014 have been
incorporated.
(c) The provisions of Articles which have become redundant have not been printed in this
volume. However, if any reference is to be made to such provisions, the previous
volume of Andhra Pradesh Account Code may be referred to.

8. This Compilation has been possible due to the meticulous efforts of Sri V.Mallikharjuna
Sarma, Sr. Audit Officer (Retd.) (A.G’s Office), Sri K.V.S.K.S. Papa Rao, Deputy Secretary to
Government, Sri J. Venkateswara Reddy, Asst. Secretary to Government, and Sri A.
Venkateswara Rao, Section Officer, TFR Section. It is hoped that this book will fully satisfy the
needs of Officials dealing with Departmental accounts in their day to day work.

L. PREMACHANDRA REDDY, AJEYA KALLAM,

Y TO GOVERNMENT
SECRETART PRINCIPAL SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT FINANCE DEPARTMENT
GOVERNMENT OF ANDHRA PRADESH GOVERNMENT OF ANDHRA PRADESH

[3]
 
 THE ANDHRA PRADESH ACCOUNT CODE
Subject Index Page 
No. 
VolumerI
 General Principles and Methods of Accounts                                                         1‐2 
Definitions  1‐2 
Chapter I  
Functions of the Comptroller and Auditor‐General in relation to Accounts     3‐6 
Comptroller and Auditor‐General’s (Duties, Powers and Conditions of Service) Act,1971   3‐6 
Special Provisions Relating to Railways, Posts, Telecommunications and Defence Dept.      6 
Appropriation Accounts                                                                                              7 
Chapter 2  
General Outlines of the System of Accounts                                                             8 
Consolidated Funds, Contingency Funds and Public Accounts of India and of the States      8‐9 
Account of the Central and State Government with the Bank                             9‐11 
Transactions of other Governments in State Treasuries                                     11‐12 
State transactions in Central Treasuries.                                                                12 
General Outlines of the System of Accounts.                                                         12‐‐15 
Accounts between different Account Circles                                                          15‐17 
Annual Finance Accounts of the Central and State Governments       17‐18 
General Principles and Methods of Accounts                                                         18 
Proforma Accounts                                                                                                      18‐19 
Journal and Ledger                                                                                                       19 
Chapter 3  
General     20 
Period of Accounts                                                                                                       20 
Cash basis of Accounts                                                                                                 20 
Currency in which Accounts are kept                                                                       20 
Form of Accounts                                                                                                         20 
Main Divisions of Accounts                                                                                        20‐21 
Sectors and Sub‐sectors of Account      22‐24 
Classification of Expenditure as ‘Charged or as ‘Voted’                                        24 
Major, Minor and Detailed Heads  24 
Classification of transactions in Accounts                                                                24 
General Limitations                                                                                                      24‐25 
General Principles of Classification                                                                            25 
General Principles of Expenditure between “Capital and Revenue”                   25‐26 
Important General orders Governing Classifications                                             27 
Pay and Allowances (other than Traveling Allowances) of Government servants                   27 
Travelling Expenses                                                                                                     27 
Expenditure on Public works                                                                                     28 
Contribution made by or to Government                                                               28‐29 
Refunds of Revenue                                                                                                    29 
Classification of Transactions under “Civil Advances”                                          29‐30 

[1] 
 
Classification of Transactions under “Suspense”                                                   30 
Exchange in respect of Transactions in England and the Missions Abroad  30 
Important special orders governing classification of certain individual Transitions Cost  30 
of acquisition of land                                                        
Sale proceeds of Government Land and Buildings.                                                31‐32 
Municipal Rates and Taxes                                                                                         32‐33 
Cost of Survey of India and other Scientific Parties accompanying a military expedition      33 
General Methods of Accounting                                                                               33 
Accounting for transactions pertaining to more than one major heads of account.               33‐34 
Recorded of capital expenditure in accounts.                                                        34 
Accounting for transactions relating to Schedule areas.                                      35 
Accounting for losses ‐ Exhibition of recoveries in Government Accounts                               35 
Accounting for Recoveries of Over Payments.                                                        35 
Accounts of Government Commercial Departments or Undertakings                36 
Working expenses of commercial departments                                                      36 
Transactions with other Government and Account Circles                                   36 
Rectification of misclassification                                                                                36 
Writes‐off from Balanced heads to ‘Government’                                                  36‐37 
Accounts to work from balance to balance                                                              37 
Annexure – A                                                                      37‐39 
Annexure – B                                                                      39‐41 
Annexure – C                                                                      41 
Account Code for Accountants General                                                                     41 
Object of Transfer Entries                                                                                            41 
General Rules  41 
Correction of Accounts                                                                                                41‐42 
Outline of Procedure                                                                                                    42‐44 
Closing of the Combined Transfer Ledger and Abstract      44 
Chapter – 4  
Directions regulating Inter Departmental Transfers                                               45 
Introductory  45 
Adjustments between Governments                                                                      45‐46 
Adjustments with Foreign Governments, outside bodies etc.         46 
Inter‐Departmental Adjustments  46‐51 
General.  51‐53 
Annexure  53 
Chapter 5  
Directions regulating the Exhibition of Recoveries of Expenditure in Government   
Accounts Introductory                                                                        54 
Recoveries from Private Persons or Bodies and Governments Outside India                           54 
Recoveries by one Government from another.                                                      54‐55 
Classification of Recoveries made by one Department from another department of the    
same Government  55 
Receipts and Recoveries on Capital Account.                                                        55 

[2] 
 
Settlement of Doubts or Disputes.  56 
 
Chapterr6
Directions Regulating the Exhibition of Losses in Government Accounts        57 
Introductory           57 
Receipts  57 
Buildings, Lands, Stores and Equipment.                                                                57 
Cash in Hand, whether in Treasuries or in Departmental Charge.                     57 
Irregular or Unusual Payments                                                                                 58 
Inevitable Losses.                                                                                                        58 
Exhibition of Losses in Appropriation Accounts.                                                   58 
Appendix 3  
Principles and Rules regulating the Distribution of Certain Charges and Receipts  59 
between Governments                                                                 
A– Introductory                                                                                                            60 
B – Pay, Allowances, Pensions, etc.                                                                           60 
I. Incidence of Pay and Allowances, other than Leave Salaries.    60‐65 
II‐Incidence of Leave Salaries.                                                                                   66‐69 
Section – III is deleted.  70 
IV – Incidence of Pensions      70‐71 
V , VI and VII ‐ Deleted  71 
VII – A Incidence of Family Pensions in respect of Armed Forces Officers and of Civil   
Officers serving with the Armed Forces.                                  71‐72 
C – Other Charges.   72 
VIII – Incidence of Expenditure Involved in Audit and keeping Accounts          72‐73 
IX – Incidence of Grants of Land Alienations                                                           73 
X. Incidence of the Cost of Police Functions on Railways including the Cost of protecting  74 
Railway Bridges.                                                                
XI. Incidence of the Cost of Police Functions on Railways including the Cost of  74 
protecting Railway Bridges.                                          
XII – Incidence of the charges relating to the maintenance and demarcation of, and  75 
disputes over, boundaries.                                                                           
XII – A. Miscellaneous local rulings on certain charges.                                         76‐79 
Other Charges                                                                                                                79‐80 
D‐Receipts                                                                                                                       80 
XIII‐Incidence of leave Salary and pension Contributions recovered in respect of  80 
Government Servants lent on Foreign service                         
 
 
 
 
 
 

[3] 
 
  

THE ANDHRA PRADESH ACCOUNT CODE

Alphabetical Index
A 
 
Account Circles‐ Transactions with other Governments and ‐ Page‐36 
Accountant General, Page‐1 
Accounting for losses‐Page‐35 
Accounting for Recoveries of Overpayments‐Page‐35 
Accounting for transactions pertaining to more than one major heads of account‐Page‐33‐34 
Accounting for transactions relating to Schedule Areas‐Page‐35 
Accounts between different Account Circles‐Page‐15‐17 
Accounts of Government Commercial Departments or Undertakings‐Page‐36 
Adjustments between Governments‐Page‐45‐46 
Adjustments with Foreign Governments, outside bodies etc.‐Page‐46 
Annual Finance Accounts‐Page‐17‐18 
Appropriation Accounts, Page‐7 
B 
‘Bank’, Page‐1 
Buildings, Lands, Stores and Equipment‐Page‐57 
 
C 
CAG’s (DPC) Act, 1971, Page‐3 
Capital Expenditure in accounts‐Page‐34 
Cash basis of Accounts‐Page‐20 
Cash in Hand, whether in Treasuries or in Departmental Charge‐Page‐57 
Central and State Government Account with the Bank, Page‐9 
Central Treasuries ‐ State transactions in, Page‐12 
Chief Accounting Authority, Page‐1 
Civil Accounts Officer, Page‐1 
Classification of Expenditure as ‘Charged or as ‘Voted’‐Page‐24 
Classification of recoveries made by one Department from another Department of the same 
Government‐ Page‐55 
Classification of transactions in Accounts ‐ General Limitations‐Page‐24‐25 
Classification of Transactions under “Civil Advances”‐Page‐29‐30 
Classification of Transactions under “Suspense”‐Page‐30 
Commercial Departments or Undertakings‐Page‐36 
Commercial Departments‐ Working expenses of ‐ Page‐36 
Comptroller and Auditor General, Page‐1 
Consolidated Fund, Page‐1 
Consolidated Funds, Contingency Funds and Public Accounts of India and of the States, Page‐8‐9 
Constitution’, Page‐2 

[4] 
 
Contingency Fund”, Page‐2 
Contribution made by or to Government‐Page‐28‐29  
Controller General of Accounts, Page‐1 
Cost of acquisition of land‐Page‐30 
Cost of Survey of India and other Scientific Parties accompanying a Military Expedition‐Page‐33 
Currency in which Accounts are kept‐Page‐20 
D 
Defence Department’, Page‐2 
Definitions, Page‐1 
E 
Exchange in respect of Transactions in England and the Missions Abroad‐Page‐30 
Exhibition of Losses in Appropriation Accounts‐Page‐58 
Exhibition of recoveries in Government Accounts‐Page‐35 
Expenditure on Public Works‐Page‐28 
F 
Form of Accounts‐Page‐20‐21 
Functions of the Comptroller and Auditor‐General in relation to accounts‐Page‐3 
G 
‘Government’, Page‐2 
General Methods of Accounting ‐ Accounting for transactions pertaining to more than one 
major heads of account‐Page‐33‐34 
General Outlines of the System of Accounts‐Page‐12‐15 
General principles and methods of accounts, Page‐1 
General Principles and Methods of Accounts‐Page‐18 
General Principles of Classification‐Page‐25 
General Principles of Expenditure between “Capital and Revenue”‐Page‐25‐26 
H 
I 
Important General orders governing Classification‐Page‐27 
Important Special Orders governing classification of certain Individual transitions Cost of 
acquisition of land‐Page‐30 
Incidence of Expenditure Involved in Audit and keeping Accounts‐Page‐70‐73 
Incidence of Family Pensions in respect of Armed Forces Officers and of Civil Officers serving 
with the Armed Forces‐Page‐71‐72 
Incidence of Grants of Land Alienations‐Page‐73 
Incidence of Leave Salaries‐Page‐66 
Incidence of leave Salary and pension Contributions recovered  in respect of Government 
Servants lent on Foreign Service‐Page‐80 
Incidence of Pay and Allowances, other than Leave Salaries‐Page 60‐65 
Incidence of Pensions‐Page‐70‐71 
Incidence of the charges relating to the maintenance and demarcation of, and disputes over, 
boundaries‐Page‐75 

[5] 
 
Incidence of the Cost of (1) Forest Surveys carried out by the Survey of India and  (2) Forest 
Maps prepared by that Department‐Page 74 
Incidence of the Cost of Police Functions on Railways including the Cost of protecting Railway 
Bridges‐Page‐74 
Inevitable Losses‐Page‐58 
Inter‐Departmental adjustments‐Page 46 
Irregular or Unusual Payments‐Page‐58 
J 
Journal and Ledger‐Page‐19 
K 
L 
Land and Buildings‐Page‐31 
Losses‐ Accounting for ‐ Page‐35 
M 
Main Divisions of Accounts‐Page‐20‐21 
Major, Minor and Detailed Heads‐Page‐24 
Military Expedition‐Page‐33 
Missions Abroad‐Page‐30 
Municipal Rates and Taxes‐Page‐32‐33 
N 
O 
Other Governments in State Treasuries ‐ Transactions of, Page‐11‐12 
Overpayments‐ Recoveries of ‐ Page‐35 
P 
Pay and Allowances (other than Travelling Allowances) of Government servants‐Page‐27
Period of Accounts‐Page‐20 
Proforma Accounts‐Page‐18‐19 
Public Account, Page‐2 
Public Accounts of India and of the States, Page‐8 
Q 
R 
Railways, Posts, Telecommunications and Defence Department ‐ Special Provisions Relating to – 
Page‐7  
Receipts and Recoveries on Capital Account‐ Page‐55 
Receipts‐Page 57 
Recording of Capital Expenditure in accounts‐Page‐34 
Recoveries by one Government from another‐Page 54‐55 
Recoveries from Private Persons or Bodies and Governments Outside India‐Page 54 
Recoveries of Overpayments‐Page‐35 
Refunds of Revenue‐Page‐29 
Reserve Bank, Page‐2 

[6] 
 
 S 
Sale proceeds of Government Land and Buildings‐Page‐31 
Schedule Areas‐Page‐35 
Scientific Parties accompanying a Military Expedition‐Page‐33 
Sectors and Sub‐sectors of Account‐Page‐22 
Settlement of Doubts or Disputes‐Page‐55 
  Special Provisions Relating to Railways, Posts, Telecommunications and Defence Department, 
Page‐6 
State Government Account with the Bank, Page‐9
State transactions in Central Treasuries‐ Page 12 
State transactions in Central Treasuries, Page‐12 
State, Page‐2 
System of Accounts‐ General Outlines of the ‐ Page‐112 
T 
The Constitution, Page‐2 
Transactions of other Governments in State Treasuries, Page‐11 
Transactions with other Governments and Account Circles‐Page‐36 
Travelling Expenses‐Page‐27 
Treasury, Page‐2 
U 
Undertakings‐Page‐36 
V 
‘Voted’ Expenditure‐Page‐24 
W 
Working expenses of ‐ Commercial Departments‐ Page‐36 
X 
Y 
Z 
 
 

[7] 
 
 

[8] 
 
 THE ANDHRA PRADESH ACCOUNT CODE
VOLUME I

GENERAL PRINCIPLES AND METHODS OF ACCOUNTS

Definitions

Inthisvolume,unlessthecontextotherwiserequired,thefollowingexpressionshave
themeaningsherebyrespectivelyassignedtothemͲthatistosayͲ

(a)‘Accountant General’,meanstheHeadofanOfficeofAccountssubordinatetothe
ComptrollerandAuditorGeneralofIndia.

(b) ‘Bank’ means any branch of the State Bank of India acting as the agent of the
Reserve Bank of India in accordance with the provisions of the ReserveBank of India Act,
1934(2of1934),anybranchofasubsidiarybankasdefinedinSection2oftheStateBankof
India(SubsidiaryBanks)Act,1959(38of1959)whichisauthorizedtotransactGovernment
businessasagentoftheStateBankofIndia,oranybranchofabankasmaybeappointedby
theReserveBankofIndiaasitsagentundertheprovisionsofsubͲsection(1)ofSection45of
theReserveBankofIndiaAct,1934(2of1934);

(c)“Chief Accounting Authority”meanstheSecretaryofaMinistryorDepartmentof
the Government of India in which the Departmentalized System of Accounting has been
introduced and in the case of a Union Territory with separated accounts, it’s Chief
Secretary/ChiefCommissioner.

(d)“Civil Accounts Officer”,meansanAccountsOfficersubordinatetotheComptroller
and Auditor General, or a Principal Accounts Officer and or Pay and Accounts Officer
functioning under the Scheme of Departmentalization of Central Government (Civil)
Accounts or under separated accounts set up of Union Territories, Government or
Administrationasthecontextmayimply.Theexpression‘CivilAccountsOffice’shouldalso
beconstruedaccordingly.

(e)‘Comptroller and Auditor General’meanstheComptrollerandAuditorGeneralof
IndiaappointedunderArticle148oftheConstitutionofIndia.

(f)‘Controller General of Accounts’meanstheControllerGeneralofAccountsinthe
Ministry of Finance (Department of Expenditure), who inter alia, is responsible for
prescribingtheformofaccountsoftheUnionandStates,andtoframe,orrevise,Rulesand
ManualsrelatingtheretoonbehalfofthePresidentofIndiaintermsofArticle150ofthe
ConstitutionofIndia,ontheadviceoftheComptrollerandAuditorGeneralofIndia.

(g)“Consolidated Fund”meanstheConsolidatedFundofIndiaorofaState,referred
to in clause(1) of Article 266 of the Constitution, or of a Union Territory Government,
referredtoinSection47oftheUnionTerritoriesAct,1963,orallthethree,asthecontext
mayimply(Appendix3).


1

(h)‘Contingency Fund”,meansthecontingencyFundofIndiaestablishedinpursuance
of clause (1) of Article 267 of the Constitution or the Contingency Fund of a State
establishedinpursuanceofclause(2)ofArticle267oftheConstitution,ortheContingency
FundofaUnionTerritoryGovernmentestablishedinpursuanceofSection48oftheUnion
TerritoriesAct,1963,orallthethree,asthecontextmayimply(AppendixͲ3).

(i)‘Defence Department’meansthatDepartmentoftheCentralGovernment,whose
expenditureismetfromtheDemandsforGrantsrelatingtoDefenceServices.

(j) ‘Government’ means the Central (Union) Government or State Government, or
UnionTerritoryGovernment,orallthethree,asthecontextmayimply.

(k)‘Public Account’meansthePublicAccountofIndiaorthePublicAccountofaState
referredtoinclause2ofArticle266oftheConstitutionorbothasthecontextmayimply
(AppendixͲ3).

(l) ‘Reserve Bank’ means any office or branch of the Banking Department, of the
ReserveBankofIndiaconstitutedundertheReserveBankofIndiaAct,1934(2of1934).

(m)’State’, except where it appears otherwise from the context, refers to a State
includedintheFirstscheduletotheConstitution.

(n)‘The Constitution’,meanstheConstitutionofIndia.

(o)‘Treasury’,includesaSubͲTreasury,PayandAccountsOfficerandAssistantPayand
AccountsOfficer.ItalsoincludesPayandAccountsOfficer(WorksandAccounts).

2

 CHAPTER 1
FUNCTIONS OF THE COMPTROLLER AND AUDITORrGENERAL
IN RELATION TO ACCOUNTS

Comptroller and AuditorrGeneral’s (Duties, Powers and Conditions of Service) Act, 1971

Article 1. The functions of the Comptroller and AuditorͲGeneral are derived mainly
fromtheprovisionsofArticles149to151oftheConstitutionofIndia.Article149envisages
an Act of Parliament to regulate the duties and powers of the Comptroller and AuditorͲ
General.ParliamenthasenactedtheComptrollerandAuditorͲGeneral’s(Duties,Powersand
ConditionsofService)Act,1971(hereinaftercalledtheAct)whichcameintoforcefrom15th
December,1971.

The Act prescribes inter alia duties and powers of the Comptroller and AuditorͲ
General in relation to the Accounts of the Union, the States, Union Territories and other
authoritiesandbodies.

Till the Actcame into force, Comptroller and AuditorͲGeneral, under the transitional
provisionsinArticle149oftheConstitution,continuedtoperformthedutiesandexercise
powersinrelationtotheaccountsoftheUnionandoftheStatesasprovidedintheAudit
and Accounts Order, 1939 as adopted. The Act has superseded the provisions of the said
Order.

TherelevantprovisionsoftheComptrollerandAuditorͲGeneral’s(Duties,Powersand
Conditions of Service) Act, 1971 (duly incorporating the amendments made in 1976 and
1984)definingthedutiesandpowersoftheComptrollerandAuditorͲGeneralinrelationto
accounts are reproduced below. References there to the ‘Act’ should be construed as
references to the Comptroller and AuditorͲGeneral’s (Duties, Powers and Conditions of
Service)Act,1971:Ͳ

Section 10.(1)TheComptrollerandAuditorͲGeneralshallberesponsible:Ͳ

 (a) for compiling the accounts of the Union and of each State from the initial and
subsidiary accounts rendered to the audit and accounts offices under his control, by the
treasuries,officesordepartmentsresponsibleforthekeepingofsuchaccounts;and

 (b)forkeepingsuchaccountsinrelationtoanyofthemattesspecifiedinclause(a)as
maybenecessary;

 ProvidedthatthePresidentmay,afterconsultationwiththeComptrollerandAuditorͲ
General,byorder,relievehimfromtheresponsibilityforcompiling:Ͳ
(i) the said accounts of the Union (either at once or gradually by the issue of several
orders);or
(ii)theaccountsofanyparticularservicesordepartmentsoftheUnion;

3

 ProvidedfurtherthattheGovernorofaStatemaywiththepreviousapprovalofthe
PresidentandafterconsultationwiththeComptrollerandAuditorͲGeneral,byorderrelieve
himfromtheresponsibilityforcompilingͲ
(i) the said accounts of the State (either at once or gradually by the issue of several
orders);or
(ii)theaccountsofanyparticularservicesorDepartmentsoftheState:

Provided also that the President may, after consultation with the Comptroller and
AuditorͲGeneral, by order, relieve him from the responsibility for keeping the accounts of
anyparticularclassorcharacter.

(2)Whereunderanyarrangement,apersonotherthantheComptrollerandAuditorͲ
Generalhas,beforethecommencementofthisAct,beenresponsibleͲ
(i)forcompilingtheaccountsofanyparticularserviceordepartmentoftheUnionor
ofState,or
(ii)forkeepingtheaccountsofanyparticularclassorcharacter,sucharrangementshall
notwithstanding anything contained in subͲsection (1), continue to be in force
unlessafterconsultationwiththeComptrollerandAuditorͲGeneral,itisrevokedin
thecasereferredtoinclause(i),byanorderofthePresidentortheGovernorof
theSate,asthecasemaybe,andinthecasereferredtoinclause(ii)byanorderof
thePresident.

Section 11.TheComptrollerandAuditorͲGeneralshall,fromtheaccountscompiledbyhim
orbytheGovernmentoranyotherpersonresponsibleinthatbehalfprepareineachyear
accounts (including in the case of accounts compiled by him, Appropriation Accounts)
showingundertherespectiveheadstheannualreceiptsanddisbursementsforthepurpose
oftheUnion,ofeachStateandofeachUnionTerritoryhavingaLegislativeAssembly,and
shallsubmitthoseaccountstothePresidentortheGovernorofaStateorAdministratorof
the Union Territory having a Legislative Assembly, as the case may be, on or before such
datesashemay,withtheconcurrenceoftheGovernmentconcerned,determine;

ProvidedthatthePresidentmay,afterconsultationwiththeComptrollerandAuditorͲ
General,byorder,relievehimfromtheresponsibilityforthepreparationandsubmissionof
theaccountsrelatingtoannualreceiptsanddisbursementforthepurposeoftheUnionor
ofaUnionTerritoryhavingaLegislativeAssembly:

Provided further that the Governor of a Sate may, with the previous approval of the
PresidentandafterconsultationwiththeComptrollerandAuditorͲGeneral,byorder,relieve
himfromtheresponsibilityforthepreparationandsubmissionoftheaccountsrelatingto
annualreceiptsanddisbursementsforthepurposeoftheState.

Section 12. The Comptroller and AuditorͲGeneral shall, in so far as the accounts, for the
compilationorkeepingofwhichheisresponsible,enablehimsotodo,givetotheUnion
Government,totheStateGovernmentsortotheGovernmentsofUnionTerritorieshaving
LegislativeAssemblies,asthecasemaybe,suchinformationastheymay,fromtimetotime,
require,andrendersuchassistanceinthepreparationoftheirannualfinancialstatements
astheymayreasonablyaskfor.

4

Section18. (1) The Comptroller and AuditorͲGeneral shall, in connection with the
performanceofhisdutiesunderthisActhaveauthority:Ͳ
(a) to inspect any office of accounts under the control of the Union or of a State,
including Treasuries and such offices responsible for the keeping of initial or
subsidiaryaccountsassubmitaccountstohim;
(b) torequirethatanyaccounts,books,papers,andotherdocumentswhichdealwith
orformthebasisoforareotherwiserelevanttothetransactionstowhichhisduties
in respect of audit extend, shall be sent to such place as he may appoint for his
inspection.
(c) Toputsuchquestionsormakesuchobservationsashemayconsidernecessary,to
thepersoninchargeoftheofficeandtocallforsuchinformationashemayrequire
forthepreparationofanyaccountorreportwhichitishisdutytoprepare.

(2)ThepersoninchargeofanyofficeorDepartment,theaccountsofwhichhaveto
beinspectedandauditedbytheComptrollerandAuditorͲGeneral,shallaffordallfacilities
for such inspection and comply with requests for information in as complete a form as
possibleandwithreasonableexpedition.

Section 21. Any power exercisable by the Comptroller and AuditorͲGeneral under the
provisionsofthisAct,oranyotherlawmaybeexercisedbysuchofficerofhisDepartment
asmaybeauthorizedbyhiminthisbehalfbygeneralorspecialorder:

 ProvidedthatexceptduringtheabsenceoftheComptrollerandAuditorͲGeneralon
leaveorotherwisenoofficershallbeauthorizedtosubmitonbehalfoftheComptrollerand
AuditorͲGeneral any report which the Comptroller and AuditorͲGeneral is required by the
ConstitutionortheGovernmentofUnionTerritoriesAct,1963(Act20of1963)tosubmitto
thePresidentortheGovernorofaStateortheAdministratorofaUnionTerritoryhavinga
LegislativeAssembly,asthecasemaybe.

Section 22. (1) The Central Government may, after consulting with the Comptroller and
AuditorͲGeneral, by notification in the Official Gazette, make rules for carrying out the
provisionsofthisActinsofarastheyrelatetothemaintenanceofaccounts.

(2)Inparticular,andwithoutprejudicetothegeneralityoftheforegoingpower,such
rulesmayprovideforalloranyofthefollowingmatters,namely:Ͳ
(a) themannerinwhichinitialandsubsidiaryaccountsshallbekeptbythetreasuries,
officesanddepartmentsrenderingaccountstoauditandaccountsoffices;
(b) themannerinwhichtheaccountsoftheUnionorofaStateorofanyparticular
serviceorDepartmentorofanyparticularclassorcharacter,inrespectofwhich
theComptrollerandAuditorͲGeneralhasbeenrelievedfromtheresponsibilityof
compilingorkeepingtheaccounts,shallbecompiledorkept.
(c) Themannerinwhichtheaccountsofstoresandstockshallbekeptinanyofficeor
DepartmentoftheUnionorofaState,asthecasemaybe;
(d) Anyothermatterwhichisrequiredtobe,ormaybe,prescribedbyrules.

5

(3)Everyrulemadeunderthissectionshallbelaid,assoonasmaybeafteritismade,
beforeeachHouseofParliament,whileitisinsession,foratotalperiodofthirtydayswhich
maybecomprisedinonesessionorintwoormoresuccessivesessions,andit,beforethe
expiryofthesessionimmediatelyfollowingthesessionorthesuccessivesessionsaforesaid
both Houses agree in making anymodification in the rules or both Houses agree that the
rulesshouldnotbemade,therulesshallthereafterhaveeffectonlyinsuchmodifiedform
orbeofnoeffect,asthecasemaybe;sohowever,thatanysuchmodificationorannulment
shallbewithoutprejudicetothevalidityofanythingpreviouslydoneunderthatrule.
Article 2.Deleted

Articles of the Constitution to be kept in view in devising the form of Accounts

Article 3. AccordingtoArticle150oftheConstitution,theforminwhichtheaccountsofthe
Union and of States shall be kept is to be prescribed by the President on the advice of
Comptroller and Auditor General of India. This function is exercised by the Controller
General of Accounts, Ministry of Finance (Department of Expenditure) on behalf of the
PresidentofIndia.

 Subsidiary instructions that would be necessary for carrying into effect the
provisionsoftheserulesandinparticular,instructionsforopeningnewheadsofaccountsor
modifications of the existing ones or instructions relating to the content and manner of
maintenance of accounts will be issued by the Controller General of Accounts in the
MinistryofFinanceontheadviceoftheComptrollerandAuditorͲGeneralcouldbeassumed
tohavebeenobtained.

Special Provisions Relating to Railways, Posts, Telecommunications and

Defence Department

Article 4. For the sake of practical convenience, the forms of accounts including
Appropriation Accounts relating to Railways, Posts, Telecommunications and Defence
Department may be determined by the Departmental Accounting Authority within such a
range and covering such aspects as may be prescribed by the Central Government in the
Ministry of Finance (Department of Expenditure) Controller General of Accounts on the
advice of the Controller and AuditorͲGeneral of India. The provisions of Article 150 of the
Constitution will be deemed to have been satisfied if the forms so determined are not
questionedbytheControllerGeneralofAccountsandtheComptrollerandAuditorͲGeneral
ofIndia.

Note:rWitheffectfrom1982Ͳ83,theMinistryofRailways,ControllerGeneralofDefenceAccountsand
DirectorGeneral,PostshavebeendelegatedfunctionsoftheCentralGovernmentunderArticle
150oftheConstitutioninsofarassuchfunctionsrelatetotheopeningofsubͲheadsanddetail
heads of accounts under various major and minor heads of accounts pertaining to the their
Departmentssubjecttothefollowingconditions.
(a) PowersasaboveshallbeexercisedinconsultationwiththeaccreditedAuditOfficernamely
ADAI,Railways,DirectorofAudit,DefenceServicesorDirectorofAudit,Posts.
(b) Orderssoissuedshouldbeconsistentwiththeinstructionsthatareissuedasenvisagedin
Article3above.

6

 Appropriation Accounts

Article 5. The form of Appropriation Accounts which the Comptroller AuditorͲGeneral is
requiredtoprepareunderSection11ofComptroller&AuditorGenerals(DPC)Act,1971,is
notdealtwithinthiscode.TheinstructionsrelatingtothepreparationofsuchAccountsby
the Accountants General are included in the Manual of Standing Orders (Accounts and
Entitlements)issuedbytheauthorityoftheComptrollerandAuditorͲGeneral.Theobjectof
theseAccountsistorelateexpenditurebroughtintoaccountduringafinancialyeartothe
severalitemsspecifiedintheSchedulestotheAppropriationAccountspassedunderArticles
114Ͳ116 or Articles 204Ͳ206 of the Constitution. As no special process of Accounting is
involved in the preparation of Appropriation Accounts, they should be regarded as
complimentary to the Accounts of Annual Receipts and Disbursements referred in Section
11 of Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act,
1971.

7

 CHAPTER 2
GENRAL OUTLINES OF THE SYSTEM OF ACCOUNTS

Consolidated Funds, Contingency Funds and Public Accounts of India and of the States

Article 7.TheCentralGovernmentandtheStateGovernmentshaveseparateConsolidated
Fundsoftheirown,entitled‘theConsolidatedFundofIndia’and‘theConsolidatedFundof
the State’, respectively, into which the revenues received by the Central (including Union
Territories)/StateGovernments,loansraisedbyGovernmentthroughmarketborrowingsby
wayofissuingbonds/securities,loansorwaysandmeansadvances,andmoneysreceived
bythatGovernmentinrepaymentofloansarecredited,andfromwhichtheexpenditureof
that Government when so authorized by the appropriate Legislature is met. The Central
Government and the State Governments have also separate Public Account entitled ‘the
Public Account of India’ and ‘the Public Account of the State’, respectively, into which all
other public moneys received by or on behalfof the Central (including Union Territories)/
State Governments are credited and from which disbursements are made in accordance
withtheprescribedrules.

The procedure to be followed for the payment into and the withdrawal, transfer or
disbursement of moneys from, the Consolidated Fund and the Public Account and for the
custody of moneys standing in that Fund and account is regulated by law made by the
appropriateLegislatureand,pendingsuchlegislation,bytherulesmadebythePresidentor
the Governor of the State, as thecase may be, underArticle 283 of the Constitution. The
PresidentandtheGovernoroftheStateshaveauthorizedunderthisArticlethecontinuance
of the rules in force before the commencement of the relevant provisions of the
Constitution. These rules include provisions to secure that all public moneys received on
account of the Central Government or of the State shall, with such exceptions as may be
specifiedinthem,bepaidintotheConsolidateFundorthePublicAccountofIndiaorofthe
Stateconcerned,asthecasemaybe.

Note:ͲThough the transactions of the Railway Department form part of the Consolidated Fund, the
Contingency fund and the Public Account of India, they are nevertheless taken against the
Railway Fund which has been created pro forma in the books of the Reserve Bank of India.

Article 7rA. The Central Government and each State Government have or may have a
separateContingencyFund,entitled‘theContingencyFundofIndia’and‘theContingency
fund of the State’, respectively. The Fund will be at the disposal of the President or the
Governor of the State to enable advances to be made by him for meeting unforeseen
expenditure, pending authorization of such expenditure by Parliament or the State
Legislature under Appropriations made by law. The procedure to be followed for the
custody of, payment of moneys into and the withdrawal of moneys from such Fund is
regulatedbylawmadebytheappropriateLegislatureandpendingsuchlegislationbythe
rulesmadebythePresidentortheGovernoroftheState.

8

Article 8. Save as may be specifically provided in any case, cash balances in the separate
‘Consolidated Funds or Contingency Funds and Public Accounts of India and of States’ are
keptwiththeBank.

Account of the Central and State Government with the Bank

Article 9.TheCentralGovernmentandeachoftheStateGovernmenthavemadeseparate
agreementswiththeReserveBankofIndiabyvirtueofwhichthegeneralbankingbusiness
of these Governments (in which business is included the receipt, collection, payment and
remittanceofmoneysonbehalfofGovernment)iscarriedonandtransactedbytheBankin
accordancewithandsubjecttotheprovisionsoftheagreementandoftheReserveBankof
IndiaAct,1934,andinaccordancewithandsubjecttosuchordersasmayfromtimetotime
begiventotheBankbytheCentralGovernmentortheStateGovernment,asthecasemay
be. Central or State Government business is transacted at any of the offices, branches or
agencies of the Bank for the time being in existence as may from time to time be so
directed.TheCentralGovernment,asageneralrule,operatesoneveryofficeandbranchof
theReserveBankofIndiaandoneverybranchoftheStateBankofIndiathroughoutIndia
actingastheagentoftheReserveBank.TheoperationsofeachStateareconfinedtothe
officesandbranchesofthetwoBankswhichhavebeendesignatedasfallingwithinthearea
ofthatparticularState.ThereceiptandpaymentofmoneysonbehalfofaStateoutsideits
jurisdiction are ordinarily arranged through the AccountantͲGeneral of the State in which
thetransactionstakeplace.
Note:ͲTheGovernmentofSikkimStatehavenotsofarenteredintoagreementwiththeReserveBank
ofIndiafortheconductoftheirgeneralbankingbusinessbytheBank.
[TheAgreementbetweentheGovernoroftheStateofAndhraPradeshandtheReserveBank
ofIndiaisprintedasAppendixItotheAndhraPradeshTreasuryCode,Volume.II]

Article 10. Each office or branch of the Reserve Bank or the State Bank of India acting as
agentoftheReserveBank,shallkeepaseparateaccountofcashtransactionsundertakenby
itonbehalfoftheStateGovernmentwithinwhoseareaitissituated.Alltransactionswhich
cannotbedebitedoftheCentralGovernmentwiththeBankandtransactionsofotherState
GovernmentsshallbetakentotheaccountoftheGovernmentoftheStateinwhichthey
occur.Statementofthesetransactionstogetherwithallsupportingvouchers,challanspaid
cheques,etc.,shallbeforwardedbyeachofficeandbranchoftheBankdailytothelocal
Treasury Officer or to the Accountant General as the case may be. The transactions shall
alsobereportedtoCentralAccountsSection,ReservebankofIndia,Nagpur.

Noter1:ͲThetransactionsofRailwaysatofficesandbranchesoftheReservebankaredistinguished
from other Central transactions in the initial accounts and are classified by each Railway
separately. These transactions are taken against the Railway Fund in the books of the
Reserve Bank direct and do not therefore pass through the Treasury Accounts or
consequentlythroughtheaccountsoftheCivilAccountantͲGeneral.EachOfficeandbranch
oftheBankfurnishestheAccountsOfficerofeachRailwayseparatelyeverydaywithacopy
of the daily scroll relating to the transactions of that Railway together with the requisite
vouchers.
Noter2:Ͳ With effect from 1st February 1978 transactions on account of discharge value of, and
periodical interest on securities of State Governments, as well as receipts on account of
subscriptionsagainstmarketloansfloatedbyStateGovernmentsaretakenbycashbalance
oftheStateGovernmentconcernedwiththeCentralAccountsSectionoftheReserveBank
ofIndia,Nagpur.

9

Article 11.EachbranchOftheStateBankofIndiatransactingGovernmentbusinessasagent
oftheReserveBankclassifiesthedailyreceiptsanddisbursementsonbehalfofGovernment
intwogroups,CentralandState,thelatterembracingtransactionsnotonlyonbehalfofthe
StateinwhichtheBankissituatedbutalsoonbehalfofotherStatesinwhichtheBankis
situated but also on behalf of other States. Separate statements of transactions of the
Central Government and of those taken against the provincial account are forwarded by
each branch daily with supporting vouchers to the local Treasury Officer or to the
AccountantͲGeneral,asthecasemaybe.Thetotalofsuchtransactionsarealsoreportedby
thebankthroughtheCentralAccountsOfficeoftheStateBank.

Note:Ͳ The procedure prescribed in the noteͲ1 under Article 10 is followed in respect of Railway
transactionstakingplaceateachbranchoftheStateBankofIndia.

Article 12. Complete accounts of the Central Government and each of the State
Government with the Bank shall be maintained by the Central Accounts Section of the
ReserveBankatNagpurwhichshallalsoactasaGeneralClearingHousefortheadjustment
of (i) all transactions between different State Governments and (ii) such transactions
between the Central and State Governments as may be specified by the Central
Government. All adjustments to be made between the accounts of different State
Governments as well as all payments which one of these Governments has to make to
anothershallbeadvisedbytheAccountantGeneralauthorizedinthisbehalftotheCentral
AccountsSectionoftheReserveBankwhichwillpassthenecessaryentriesintheaccounts
oftheGovernmentsconcerned,maintainedinitsbooks.Similarly,suchadjustmentsinthe
caseofspecifiedtransactionsbetweentheCentralGovernmentandtheStateGovernments
aswellastransactionsbetweenDefence,Posts,TelecommunicationsandRailwaysinter se
will be advised to the Central Accounts Section of the Reserve Bank by the Accountant
General authorized in this behalf for making monetary settlement in the accounts of the
Government concerned maintained in the books of the Bank. However, the advices to be
sent by the Accountant General to the Central Accounts Section, Reserve Bank of India,
NagpurdebitingtoCentralGovernmentbalancesshallbesupportedbyacertificatetothe
effectthat“thisadvicerepresentswithdrawalofanearliererroneouscredittotheCentral
Governmentanddoesnotrepresentwithdrawalofpaymentsalreadymadewhichweredue
totheCentralGovernmentandthatnecessarydetailsarebeingfurnishedtothePrincipal
AccountsOfficeroftheCentralGovernmentconcerned”.Detailsoftransfersaffectedinits
books against the balance of the State Government or of the Central Government (and
betweenaccountsofDefence,Posts,TelecommunicationsandRailwaysinter se)asthecase
may be, on account of adjustments advised by Accounts Officers, authorized for the
purpose, shall be communicated by the Central Accounts Section of the Bank to the
originatingaswellastotheeffectedAccountsOfficerorAccountsOfficeroftheconcerned
Ministry/Department of the Central Government at the close of each day. At the close of
the accounts of each month, a statement of closing balance of each State Government in
the books of the Bank after taking into account all cash transactions in all the Offices,
branchesandagenciesoftheBankandtheadjustingtransactionsinitsownbooksshallbe
forwardedbytheCentralAccountsSectiontotheAccountsOfficerconcerned.
Similarly,astatementoftheclosingbalanceoftheCentralGovernmentcomprising:Ͳ
i. Central Government Account Balance (in respect of Central transactions of
AccountsOfficersandseparatedaccountsofUnionTerritoriesonly).

10

 ii. RailwayFundBalance,
iii. PostalAccountbalance,
iv. TelecommunicationAccountBalance,
v. DefenceAccountbalance.
vi. DepartmentalizedMinistriesAccountBalance,
vii. Total
shallbesenttotheControllerGeneralofAccounts.Besides,theCentralAccountsSectionof
Reserve Bank of India shall maintain individual accounts of all the Central Government
Ministries/Departments as well as accounts of Railway Fund, Posts, Telecommunications
andDefenceandsendamonthlystatementtotheControllersofAccounts,RailwayBoard,
PostalBoard,TelecommunicationsCommissionandControllerGeneralofDefenceAccounts.
To keep the transactions under Departmentalized system distinct from other Central
transactions,theCentralAccountsSectionofReserveBankofIndiashallmaintainaseparate
Proformaaccountstyled“DepartmentalizedMinistriesAccount”.
Note:rInrespectofAccountantGeneralhavingseparateCentralSectionofAccountsintheirbooks
and of Accountant General Accredited with Union Territory Government/Administrations,
theCentralAccountsSectionoftheReserveBankofIndia,Nagpurshallsendastatementof
closing balance of each such account to the concerned Accountant  General, Principal
AccountsOfficeroftheMinistry/DepartmentandtheAccountantGeneralofUnionTerritory
Government/Administration, at the close of each month’s account with such supporting
detailsasmaybeprescribedbytheReserveBankofIndia,inconsultationwiththeController
GeneralofAccounts.

Transactions of other Governments in State Treasuries

Article 13. Cash balance held in a State Treasury form part of the Consolidated Fund, the
ContingencyFund(ifonehasbeenestablished)andthePublicAccountoftheStatetowhich
the Treasury belongs. The Treasury Rules of each State Government issued under Article
283 of the Constitution, however, provide that moneys may be received and payments
madeonbehalfofotherStateGovernments,byaStateTreasury,similarly,moneysmaybe
receivedandpaymentsmadebysuchtreasuriesonbehalfoftheCentralGovernmentinthe
case of certain specified transactions. All such receipts and payments on behalf of other
State Governments and the Central Government other than transactions of Central (Civil)
pensions vide (b) infra shall be taken in the first instance against the cash balance of the
State concerned. On receipt of intimation of such transactions through the Monthly
TreasuryAccountorotherwisetheAccountantGeneralshalltakethefollowingaction:Ͳ

(a) InthecaseoftransactionspertainingtootherStateGovernments,theAccountant
GeneralshallmaketherequisiteadjustmentsthroughtheCentralAccountsSection
ofthe“ReserveBank”againstthebalancesofotherStateGovernmentsconcerned.

Noter(i): ThisProcedureshallalsobeapplicabletomoneysreceivedintheofficeoftheAccountant
GeneralonbehalfofanotherStateandbookentriesmadeintheofficeoftheAccountant
GeneralaffectingtheaccountsofanotherStateGovernment.
Noter(ii):rAs the general banking business of the State Government of Sikkim is at present, not
conductedbytheReserveBankofIndia,thesettlementoftransactionsbetweenthatState
GovernmentandotherStates/Centreiseffectedincashorbydemanddraftsinaccordance
withtheinstructionscontainedinseparateorders.


11

(b)inthecaseofsuchtransactionsoftheCentralGovernmentatbanktreasuries,as
arerequired,tobebroughttoaccountintheCentralSectionoraccountsoftheAccountant
General (such as those of Central Civil Pension) these will be taken directly against the
balance of the Central Government by the bank in which the transaction arises and the
CentralAccountsSectionoftheReserveBank,withreferencetotheconsolidatedstatement
ofdailytransactionsofthisnaturereportedtoitbythelinkbranchoftheBankaccreditedto
the Treasuries. If such transactions take place in NonͲbank treasuries, the necessary
adjustments against the balances of the Central and State Governments, shall be made
throughtheCentralAccountsSectionoftheBankbytheStateAccountantGeneral.[ButSee
Note(ii)below(a)above].

(c) In the case such transactions of the Central Government as are authorized to be
transactedatStateTreasuries,butwhicharefinallyrequiredtobebroughttoaccountinthe
CentralAccountskeptbytheAccountsOfficersoftheMinistries/DepartmentsoftheCentral
Government or of the Railways/Postal/Defence Departments, the necessary adjustments
betweenthebalancesoftheStateandtheCentral(includingRailways/Postal/Defence)shall
bemadebytheAccountantGeneralbySettlementincashbyexchangeforcheques/bank
drafts,takingthetransactionsinitiallyintheStateSectionofaccountsunderthemajorhead
“8658ͲSuspenseAccounts”.

State transactions in Central Treasuries.

Article 14. CashbalancesheldintheTreasuriesoftheCentralGovernmentformpartofthe

ConsolidatedFund,ContingencyFundandthePublicAccountofIndia.SuchTreasuriesexist
in those Union Territories whose accounts have not been separated from Audit and
continuetobecompiledbytheComptrollerandAuditorGeneralofIndia.Transactionson
behalf of State Governments arising in that Treasuries shall be classified in the Treasury
Accounts under the Head “8658ͲSuspense Accounts (Civil) – Accounts with Accountant
Generalandsettledincashbyexchangeofcheques/DemandDraftsasthecasemaybe”.

Note:Ͳ At present the settlement of the transactions by exchange of cheques/demand draft is
resortedtoincaseswherethetransactionstakingplaceinaUnionTerritoryaccreditedto
anAccountantGeneralareadjustableagainstthecashbalancesofaState,whoseaccounts
aremaintainedbyanotherAccountantGeneral.Thesetransactionsareinitiallytakeninthe
Central Section of accounts under the head ‘8685 Suspense AccountsͲCash Settlement
SuspenseAccount.

General Outlines of the System of Accounts.

Article 15. The General Outlines of the system of accounts of the Central and State
Governments,brieflystated,areasfollows:Ͳ

(a) AllreceiptsinIndia,onbehalfoftheCentralandStateGovernmentsarepaidintoa
TreasuryortheBank.Exceptasprovidedinclause(b)below,theinitialaccountsof
suchreceiptsaremaintainedattheTreasury.

12

 (b) Receipts realized in the Railway, Defence, Posts and Telecommunications, Public
Works, Forest and any other Departments which may be authorized in this behalf
arepaidintoaTreasuryortheBankinlumpandareaccountedforattheTreasury
merely as receipts on behalf of such Departments. The detailed accounts of such
receiptsarekeptbytheDepartmentalOfficersconcerned.
(c) Payments in India on behalf of the Central and State Governments are ordinarily
made either at a Treasury or the Bank. Some Departmental Officers are, however
authorizedtowithdrawsumsinlumpfromaTreasuryortheBankforpayments.In
the former case, the initial accounts of payments are kept at the Treasury. In the
lattercase,suchaccountsaremaintainedbytheDepartmentalOfficerconcerned.
 The accounts referred to in this clause do not relate to the accounts
maintained by Government servants in respect of expenditure incurred from
PermanentAdvances.
(d) At the beginning of each month each AccountantͲGeneral receive from the
Treasuries under his jurisdiction Monthly Accounts* supported by the requisite
schedules, vouchers, etc., in respect of the transactions which took place in the
Treasuryduringthepreviousmonth.
Officers of the Civil Departments, who pay their receipts into the
ConsolidatedFundorthePublicAccountorwithdrawmoneysforexpenditurethere
from or from the Contingency Fund in lump, submit detailed accounts of their
transactions to the respective Accounts Officers. Some Departmental Officers are
requiredtorendertotheAccountsOfficercompiledaccountswithsuitableabstracts
oftheirtransactionsclassifiedunderprescribedheadsofaccounts.
[*In the State of Andhra Pradesh the Monthly Accounts sent by Treasuries to the Accountant
General are Classified Accounts].

(f) From the accounts furnished by Treasuries and Civil Departmental Officers,
DepartmentalClassifiedAbstractsarecompiledbytheCivilAccountOfficersshowing
the monthly receipts and payments pertaining to each Department for the whole
account circle classified under the relevant major, minor and detailed heads.
Separate Classified Abstracts are maintained for each Department, each group of
small Departments or each major head or group of major heads of account not
relating to any particular Department or Departments according to local
convenience.ThetransactionisadjustableagainstaDepartmentoragainstamajor
head not relating to any particular Department which are intimated to the Civil
AccountsOfficerbyanotherAccountsOfficeraswellasallbookadjustmentsagainst
aDepartmentalorothermajorheadwhichareinitiatedintheAccountsOfficeitself
are also incorporated in the relevant Departmental Classified Abstracts so that the
lattermayincludemonthly,alltransactionsofwhatevernatureconnectedwiththe
receipts and payments pertaining to each Department or major head of account.
From these Classified Abstracts, separate Departmental Consolidated Abstracts
showingtheprogressivetotalsmonthbythemonthundermajor,minoranddetailed
heads of revenue receipts and service payments are compiled. Separate
Consolidated Abstracts are maintained for each Department or major head of
accountorforagroupofDepartmentsormajorheadsofaccountasmaybefound
convenient.

13

 
The Departmental Classified Abstracts and the Department Consolidated
Abstracts for the Central Departments are compiled separately from those for
DepartmentsoftheStateGovernment.
(g) The transactions relating to Debt, Deposit and Remittance heads appearing in the
Treasury Cash Accounts and Lists of Payments and in the Departmental and other
Abstracts will be collected for the whole circle of account under each head of
accountfrommonthtomonthinaDetailBook.FromthefiguresintheDetailBook,
the Consolidated Abstract of Debt, Deposit, Remittance, Suspense transactions will
bepreparedshowingtheprogressivetotalsmonthbymonthundereachmajorhead
in the “Public Debt”, “Loans and Advances”, sectors of the Consolidated Fund and
thoseinthePublicAccount.ThisAbstractwillalsoshowtheprogressivetotalsunder
such minor, sub and detailed heads as may be found necessary. Separate Detail
Books and Consolidated Abstracts will be maintained for Central and State
transactions.
(h)ThefinalstageofcompilationwillbethepreparationoftheAbstractofMajorhead
totalsshowingthereceiptsanddisbursementsbymajorheadsduringandtoendof
the month from the Departmental Consolidated Abstracts and the Consolidated
AbstractsofDebtandRemittancetransactions.FromtheConsolidatedAbstractsfor
State and Central respectively will also be compiled the Monthly and the Annual
Accounts of the State Governments and of Union Territory Governments with
LegislatureandmaterialfortheannualaccountsoftheCentralGovernmentandof
UnionTerritoryAdministrations.
ThecashbalanceoftheStateGovernmentinthebooksoftheAccountantGeneralat
thecloseofeachmonthwillthenbereconciledwiththebalancesshownintheCash
AccountsrenderedbyTreasuryOfficersandwiththestatementsofclosingbalance
received from the Central Accounts Section of the Reserve Bank. Reconciliation of
figuresunderthehead“8685ͲDepositswithReserveBank”inrespectoftransactions
of the Central Government/Union Territory Governments and Administrations
arisingintheirbookswillbeeffectedbytheAccountantsGeneral.
(i) Departmental Officers of Posts, Telecommunications and Railway Departments
submit accounts of their transactions to the respective Posts, Telecommunication
and Railway Accounts Officers. Posts, Telecommunications and Railway Accounts
Officers render their monthly accounts to the Postal Board, Telecommunication
BoardandtheRailwayBoardrespectively,whointurnconsolidatetheaccountsfor
their respective Departments as a whole. Consolidation of accounts of Defence
DepartmentsasawholeisarrangedbytheControllerGeneralofDefenceAccounts
fromtheaccountssubmittedbyvariousControllersofDefenceAccountsfunctioning
underhim.
(j) A copy of the monthly accounts of each State Government is submitted to it by
AccountantͲGeneral concerned. [The AccountantͲGeneral, Central Revenues,
received from each Civil Account Office and Abstract of the Account of the
transactions of the Central Government compiled by it for each month and these
accounts together with the accounts for the month prepared in his office are
consolidated into a single monthly account for submission to the Central

14

 Government].AcopyoftheMonthlyaccount(Civil)shallbesubmittedtotheCentral
Government in the Ministry of Finance (Department of Economic Affairs) by the
Controller General of Accounts. Postal Board, Telecommunication Board, Railway
Board and Controller General of Defence Accounts will submit the Consolidated
monthly accounts of their respective departments separately to the Central
Government.
(k)EachAccountantGeneralwillworkouttheProgressivefiguresduringtheyearofthe
CentralandStateAccountswithwhichheisconcerned.Onclosingtheaccountsfor
March(Supplementary),aprogressiveaccountoftransactionsandaccountsrelating
to annual receipts and disbursements of State/Union Territory Governments with
Legislature will be furnished by him to the State Government/Union Territory
Government. A progressive account of the transactions of the Union Territory
AdministrationsandrelevanttransactionsofUnionTerritoryGovernmentsforwhich
budget provision is made in the composite Grants of the Central Government and
transactionsunderthePublicAccountwillbesentbytheAccountantsGeneraltothe
ControllerGeneralofAccounts.
(l) Principal Accounts Offices of the Ministries/Departments, separated accounts
organizationsofUnionTerritoryGovernments/AdministrationsandStateAccountant
GeneralshallworkoutduringtheyeartheprogressivefiguresofCentraltransactions
in their books. On closing the account for March Supplementary, a progressive
accountforCentraltransactionswillbefurnishedbythemtotheControllerGeneral
of Accounts. The Consolidated Annual Accounts of the Posts, Telecommunications,
Railways and Defence Departments, shall also be prepared and submitted by the
Postal Board, Telecommunication Board, Railway Boardand the Controller General
ofDefenceAccountstotheControllerGeneralofAccounts,toenablehimtoprepare
accounts relating to the annual receipts and disbursements for the purpose of the
CentralGovernment.

Accounts between different Account Circles

Article 16. (1) The General Outlines of the procedure connected with the Settlement of
transactionsbetweenaStateGovernmentandtheCentralGovernment(includingthoseof
Railways,Posts,andTelecommunicationsandDefence)andbetweenoneStateGovernment
and another is set forth in this Chapter. There are two procedures which are adopted in
dealingwithsuchsettlement,asindicatedbelow:Ͳ
(i)BysendingadvicestotheCentralAccountsSectionoftheReserveBankofIndia,
NagpurbytheAccountsOfficersconcernedtotheincrease/decreasethebalance
of the Government concerned per contra decrease/increase of the other
Government, with reference to the vouchers, Schedules or other particulars of
InterͲGovernmenttransactions.Theseareinitiallytreatedgenerallyas“Remittance
transactions”bytheCivilAccountantsGeneral.
(ii) By actual cash settlement through cheques/demand draft being exchanged
between the Accounts officers concerned, keeping initially the amounts under
‘Suspense’ pending clearance of the same on realization of proceeds of such
cheques/drafts.

15


ThefirstprocedureisadoptedinthefollowingcasesinCivilAccountantsGeneraloffices:Ͳ
(a) Accountsof‘InterStateSuspense’(i.e.)transactionsbetweenStateInter se;
(b) Repayments of loans taken by States from the Central Government and of the
paymentsofinterestthereonbytheStateGovernmenttotheCentralGovernment,
Ministries/departments.
(c) Thespecialcaseofpensions(includingcommutedvalue)inrespectofretiredHigh
CourtJudgespaidthroughStateTreasuriesorPublicSectorBanks,whichare,under
certainconstitutionalprovisions,requiredtobe‘changed’ontheConsolidatedFund
ofIndia,pendingrecoveryofequivalentamountsfromtheStatesconcerned.
(d) Transactionsconnectedwith‘ReserveBankofIndiaRemittances’occurringinState
NonͲbankingtreasuries/SubͲtreasuries;and
(e) SuchothercasesasmaybespecificallyprescribedbythePresidentontheadviceof
theComptrollerandAuditorGeneralofIndia.

The Second procedure of Cash settlement by exchange of cheques/drafts by the
AccountsOfficersconcernedisadoptedinallothercasesofinterGovernmenttransactions
betweenStateandUnionTerritories,ontheonehandandCentralGovernment(including
Railways,PostsandTelecommunicationsandDefence)ontheother.

(2) Subject to any general or special orders issued by the Central Government,
transactionsappearinginthebooksofanAccountsOfficerinaMinistry/Departmentofthe
CentralGovernment(includingRailway,Defence,PostsandTelecommunications)whichare
adjustable in the books of an Accounts Officer of another Ministry/Department shall be
passedontothelatterforadjustmentandsettledbychequeorbankdraft.

Note:rThe under mentioned transactions between Central Civil on the one hand and Defence
Department, Posts, Telecommunication and Railway Department on the other hand, will
however, continue to be settled through the Central Accounts Section of the Reserve Bank of
India,Nagpur:Ͳ
(i) SettlementofpaymentsagainstsuppliesarrangedbytheDirectorateGeneralofSuppliesand
Disposals in the Department of Supply; in the Ministry of Commerce on behalf of Railway,
DefenceandPosts.
(ii) DebtsonaccountofsuppliestransactionsarisinginthebooksoftheChiefAccountsofficer,
High Commission of India, London and Indian Embassy, Washington with the Defence,
Railway and Posts which appear, initially, in the books of the principal Accounts Officer,
MinistryofExternalAffairs.
(iii) DividendpayableinlieuoftaxonRailwayPassengerFaresbyRailwaystoCentralRevenues.
(iv) LoansfromGeneralRevenuetoRailwaysandrecoveryofinterestonloansandadvancesto
Railways.
(v) SettlementofIncomeTaxrecoveriesmadefromstaffsalarybillsofRailways.

(3) Transactions initially taken against the balance of a State which are eventually
adjustable against the balance of another State shall be passed on to the Accountant
GeneralofthelatterStatethroughthe“SettlementAccount”andthemonetarysettlement
betweenthetwostatesinrespectofsuchtransactionseffectedbytheAccountantGeneral
oftheformerStatethroughtheCentralAccountsSectionoftheReserveBank.


16

(4) Central transactions initially taken against the balances of State which are
adjustable in the books of Accounts Officers of the Ministries/Departments of the Central
Government shall be passed on by the Accountant General to the latter and settled by
cheque or bank draft. However, repayment of Central loans and payment of interest
thereon by the State Governments, excepting the Government of Sikkim, are settled
throughtheCentralAccountsSectionoftheReserveBankofIndia,Nagpur.

(5) Clubbedin16.(1)

(6) Transactions of the Central and State Government handled in other countries by
theIndianEmbassies/Missionsshallbeincorporatedinthecashaccountrenderedbythem
monthlytotheControllerofAccounts,MinistryofExternalAffairsandthelatterwilleffect
cashsettlementwiththeconcernedAccountsOfficersinIndiainthemannerprescribedby
theControllerGeneralofAccounts,ontheadviceoftheComptrollerandAuditorGeneralof
India.

(7) The monthly accounts of the Central Ministries/Departments and of the State
Governments will thus include not only the receipts and disbursements arising directly in
theaccountsoftheirAccountsofficersbutalsoreceiptsandexpenditureinothercountries
and allcredits and debits passed on to them for adjustment by otherAccounts officersin
India.

Annual Finance Accounts of the Central and State Governments

Article 17 (i) The Annual Accounts (including Appropriation Accounts) of the Central
GovernmentandofeachState,UnionTerritoryGovernmentshallbepreparedintheform
prescribedbythePresidentontheadviceoftheComptrollerandAuditorGeneralofIndia
under Article 150 of the Constitution of India. These Accounts shall be submitted to the
respectiveState/UnionTerritoryLegislature,andtoParliamentonorbeforesuchdatesas
maybedeterminedwiththeconcurrenceoftheGovernmentconcerned.
(ii) Annual Accounts (including Appropriation Accounts) in respect of State
Governments, and Union Territory Governments with Legislature are prepared by the
concerned Accountant General and submitted to the Comptroller and Auditor General of
IndiaforapprovalandtransmissiontotheGovernoroftheState,AdministratoroftheUnion
TerritoryGovernmentconcerned,alongwithhisreportthereonintermsofArticle151(2)
of the Constitution/Section 49 of Union Territories Act, 1963 and Section 11 of the
ComptrollerandAuditorGeneral’s(Duties,PowersandConditionsofService)Act,1971for
beinglaidbeforetheLegislature.
(iii) AppropriationAccountsofCentralMinistries(otherthanMinistryofRailways)and
ofCentralCivilDepartmentsshallbepreparedbytherespectiveMinistriesandDepartments
under the guidance and supervision of the Controller General of Accounts, and signed by
theirChiefAccountingAuthority,UnionGovernmentAppropriationAccounts(Civil)required
tobesubmittedtoParliament,shallbepreparedbytheControllerGeneralofAccountsby
condensing and consolidating the aforesaid Appropriation Accounts. Appropriation
Accounts pertaining to Departments of Ports, Telecommunications, Railways and Defence
shallbepreparedandsignedbytheSecretariestotheDepartmentofposts,Departmentof

17

Telecommunications, Financial Commissioner Railway Board and Secretary Board and
Secretary(Defence,Finance)respectively.
(iv)AnnualAccountsoftheGovernmentofIndiaasawhole(includingtransactionsof
Departments of Posts, Telecommunications Defence, Railways Union Territory
AdministrationandtransactionsunderpublicAccountsofIndia,Accountsofunionterritory
GovernmentswithLegislaturesshowingundertherespectiveheadstheannualreceiptsand
disbursementforthepurposeoftheUnionshallbepreparedbytheControllerGeneralof
Accounts.
(v) TheAccountsmentionedinSubͲrules (3)and(4)above,shallbepreparedbythe
respective authorities  on dates mutually agreed upon with the Comptroller and Auditor
GeneralofIndiaintheformprescribedbythePresidentontheadviseoftheComptroller
andAuditorGeneralandsenttothelatterforrecordinghiscertificate.TheCertifiedAnnual
Accounts and the Reports relating to the Accounts shall be submitted by the Comptroller
andAuditorGeneraltothePresidentinaccordancewiththeprovisionsofSection11ofthe
ComptrollerandAuditorGeneral’s(Duties,PowersandConditionsofService)Act,1971and
clause(1)ofArticle151oftheContinuationofIndia.

General Principles and Methods of Accounts

Article 18. Besides the Annual Finance Accounts of the Central Government, the
ComptrollerandAuditorGeneralisalsorequiredtosubmittothePresidentannuallyunder
Paragraph12oftheAuditandAccountsOrder1936,aFinancialstatementincorporatinga
summary of the accounts of the Central Government and of all the States for the last
preceding financial year in such form as he, within the concurrence of the President may
determine.ThisGeneralFinancialStatementwhichiscalledtheCombinedFinanceRevenue
AccountsoftheCentralandStateGovernmentinIndiapresentsthetransactionsofallthe
Governmentssidebysideclassifiedundertheseveralmajorandminorheadsofaccounts
classification,thusincidentallyenablingacomparisontobemadeforthestatisticalorother
purposes of the receipts and expenditure of the several Governments pertaining to each
branchofadministrationortoactivitiesofasimilarnature.

Proforma Accounts

Article 19.  The operations of some departments of Government sometimes include
undertakingofaCommercialoraQuasiͲCommercialcharacter,e.g.,anindustrialfactoryof
a store. Even though these may be maintained almost entirely for the benefit of the
department, it is still necessary that the financial results of the undertaking should be
expressedinthenormalcommercialformsothatthecostoftheserviceorundertakingmay
be accurately known. This implies the maintenance of suitable Capital, Manufacturing,
TradingandProfitandLossaccountsandastheGovernmentsystemofaccounts,beingona
purely cash basis, is unsuitable for such commercial accounts, these are usually kept on a
proforma basis outside the general accounts of Government. The actual transaction
entering these proforma accounts except those adjusted on a liability basis find a place
primarily in the regular accounts and the commercial accounts are additional as well as
separate. These proforma accounts are maintained by the departmental authorities

18

themselves in such form as may be agreed upon between the Comptroller and Auditor
GeneralandtheGovernmentconcerned.

Certain proforma accounts relating to Irrigation Navigation, Embankment and
DrainageProjectsandGovernmentResidentialBuildingsarerequiredtobepreparedbyCivil
Accounts Officers. Proforma accounts are also sometimes required to be prepared by
transactions which do not relate to Commercial or QuasiͲCommercial Undertakings of
Government e.g., transaction of the Famine Relief Fund. The form in which any proforma
accounts are prepared in accounts offices is determined by the Comptroller and Auditor
GeneralinconsultationwhichtheGovernmentconcerned.

Local Ruling under article 19.

 In the State of Andhra Pradesh  pro forma accounts (i.e., manufacturing, trading
profitandlossetc.,accounts)aremaintainedoutsidetheregularGovernmentaccountsfor
thefollowingconcerns.:Ͳ
1. IceͲcumͲColdStoragePlantTungabhadraDamFishnetmakingPlant,Tungabhadra
Dam.
2. FishseedFarms,TungabhadraDam.
3. AndhraPradeshGovernmentTexBookPress,Hyderabad.
4. AndhraPradeshGovernmentLifeInsurance,Hyderabad.
5. GovernmentCentralPress,Hyderabad.
6. GovernmentRegionalpressVijayawada.
7. GovernmentRegionalpressKurnool.
8. GovernmentDistillers,Narayanaguda,Hyderabad.

Journal and Ledger

Article 20. TheaccountsofGovernmentarebasedinthemainonthesingleentrysystem

and the double entry system is applied only in regard to the maintenance of a set of
technicalaccountscalledtheJournalandLedger.ThemainpurposeofJournalandLedgeris
tobringoutbyascientificmethodthebalancesofaccountsinregardtowhichGovernment
actsasabankerorremitterorborrowerorlender.Thoughsuchbalancesareworkedoutin
the regular Government accounts, their accuracy can be guaranteed only by a periodical
verificationwiththebalancesbroughtoutinthedoubleentryaccounts.StateAccountants
GeneralmaintainJournalsandLedgersforStateGovernmenttransactions.

19

 CHAPTER 3
GENERAL
Period of Accounts

Article 21.The Annual Accounts of the Central, State and Union Territory Governments
whichtheComptrollerandAuditorGeneralisrequiredistorendershallrecordtransactions
whichtakeplaceduringafinancialyear,therunningfrom1stAprilto31stMarch.Similarly
the Annual General Financial Statement (the Combined Finance and Revenue Accounts of
the Central and State Governments in India) which the Comptroller and Auditor General
prepares shall record the transactions of the Central, State and Union Territory
Governmentsforthesameperiod.
Note:ͲTheGovernmentaccountsofayearmaybekeptopenforacertainperiodinthefollowingyear
for completion of the various accounting process interralia in respect of the transactions of
March, for carrying out of certain interdepartmental adjustments and for the closing of the
accounts of several Provident funds and suspense heads. Adjustments   may also be made
afterthecloseoftheyearowingtomisͲpostingsandmisclassificationscomingtonoticeafter
the31stMarch.Anactualtransactiontakingplaceafter31stMarchshouldnot,however,be
treated as pertaining to the previous financial year even though the accounts for that year
maybeopenforthepurposementionedabove.

Comingto noticeafterthe31stMarch,anactualtransactiontakingplaceafter31st
March should not, however, be treated as pertaining to the previous financial year even
thoughtheAccountsforthatyearmaybeopenforthepurposementionedabove.

Cash basis of Accounts

Article 22.Withtheexceptionofsuchbookadjustmentsasmaybeauthorizedbyanyrules
includes in this Code or by any general or special orders issued by Government after
consultation with the Comptroller and Auditor General. The transactions in Government
accountsshallrepresenttheactualcashreceiptsanddisbursementsduringafinancialyear
asdistinguishedfromamountsduetoorbyGovernmentduringthesameperiod.

Currency in which Accounts are kept


Article 23. TheAccountsofGovernmentshallbemaintainedinIndiancurrencyi.e.,Rupees.
AlltransactionsoftheCentralandStateGovernmentstakingplaceinothercountriesshall
bepassedonmonthlybytheIndianEmbassies/MissionstoIndiaandbroughttoaccount
finallyintheIndianBooksaftertheyhavebeenconvertedintoRupees.

Form of Accounts
Main Divisions of Accounts
Article 24. (1)TheGovernmentaccountsshallbekeptinthefollowingthreeparts:Ͳ
Part I ConsolidatedFundofIndiaoroftheState/Unionterritoryconcerned.
Part IIContingencyFundofIndiaoroftheStateUnionterritoryconcerned.
Part IIIPublicaccountsofIndiaoroftheStateconcerned.
Note:Ͳ There being no separate Public Account in the case of Union Territory Government the
transactions pertaining to this account shall be booked in the Public Account of the Central
Government.

20


(2)InPartI,viz.,ConsolidateFundoftheaccounts,thereshallbetwoMainDivisions
namely:Ͳ
(a) Revenue consisting of sections for receipts heads (Revenue Accounts) and
Expenditureheads(RevenueAccounts).
(b) Capital Public debt, Loans consisting of Sections for Receipts Heads (Capital
Account)
Expenditureheads(CapitalAccount)andPublicDebt,LoansandAdvancesetc.,

(3) The first Division shall comprise the Section Receipts Heads (Revenue Accounts)
dealingwiththeproceedsoftaxationandotherreceiptsclassedasRevenueandtheSection
‘ExpenditureHeads’(RevenueAccount)dealingwithexpendituremettherefrom.

ThesecondDivisionshallcomprisethefollowingSections:Ͳ
(a) The section Receipts heads (Capital account) which deals the receipts of a
CapitalnaturewhichcannotbeappliedasasetofftoCapitalExpenditure.
(b) TheSection‘ExpenditureHeads’(CapitalAccount)whichdealswithexpenditure
metusuallyfromborrowedfundswiththeobjectofincreasingconcreteassets
of a material and permanent character. It also includes Receipts of Capital
natureintendedtobeappliedassetofftoCapitalExpenditure.

(4) The Section “Public Debt” and ‘Loans and Advances’ etc., of the Second Division
shall comprise, loans raised and  their repayments by Government such as Internal Debt,
External debt of the Central Government and Loans and Advances made (and their
recoveries) by Governments. The Section also includes certain special types of heads for
transactionsrelatingtoTransfersfromtheConsolidatedFundtotheContingencyFundand
InterͲstateSettlements.

(5) In part II of the Accounts shall be recorded the transactions connected with the
Contingency Fund set up by the Government of India or of a State or Union Territory
GovernmentunderArticle267oftheConstitution/Section48oftheUnionTerritoriesAct,
1963.

(6) In part III of the account, the transactions relating to Debt (other than those
included in Part I) ‘Deposits’ ‘Advances‘, ‘Remittances’, and ‘Suspense’ shall be recorded.
The transactions under Debt, Deposit and Advances in this part were such in respect of
whichGovernmentincursaliabilitytorepaythemoneyreceivedorhasaclaimtorecover
the amounts paid together with the repayments of the former (Debt/Deposits) and the
recoveries of the latter (Advances). The transactions related to ”Remittances” and
‘Suspense’ in this Part embrace all merely adjust heads under which shall appear such
transactions as remittances of Cash between Treasuries and Currency Chests.  Accounts
betweendifferentAccountingCirclesetc.,theinitialdebitsorcreditstotheseheadswillbe
cleared eventually by corresponding receipts or payment either within the same circle of
accountorinanotheraccountcircle.

21

 Sectors and Subrsectors of Account

Article 25. (a) Within each of the Divisions and Sections of the Consolidated Fund, the
transactions shall be grouped into Sectors such as “General Services”, “Social Services“,
“EconomicServices”underwhichspecificfunctionsorservicesshallbegrouped.TheSectors
shallbesubͲdividedintoMajorheadsofaccount,insomecasetheSectorsareinaddition,
subͲdividedintwoSectorsbeforetheirdivisionintoMajorheadsofaccounts.EachSectorin
asectionshallbedistinguishedbyaletteroftheAlphabet.

In the part II, Contingency Fund, there shall be a single Major head and all the
transactionmetoutoftheContingencyFundshallberecordedunderit.

InthepartIII,PublicAccountsthetransactionsshallbegroupedintoSectorsandSubͲ
sectors,whichshallbefurthersubͲdividedintoMajorheadsofaccount.TheSectors,SubͲ
sectorsshallbedistinguishedbylettersofthealphabet.

(b)AFourdigitCodehasbeenallottedtotheMajorheads,thefirstindicatingwhether
theMajorHeadisaReceiptHeadorRevenueExpenditureheadorCapitalExpenditurehead
orLoansandAdvancesHeadoritpertainstoPublicAccount.Ifthefirstdigitis‘0’or‘1’the
Head of Account will represent Revenue Receipt.   ’2’ or ‘3’ will represent Revenue
Expenditure;’4’or ‘5’ Capital expenditure; ’6’ or ’7’ Loans and Advances head; (4000 for
Capital Receipts) and ‘8’ will represent Contingency Fund and Public Account – 8000 for
ContingencyFund.

(c)(I) Adding 2 to the first digit of the Revenue Receipts will give the code numbers
allotted to corresponding Revenue  Expenditure head: Adding another 2 Ͳ the Capital
Expenditureheadandanother2ͲtheLoansandAdvancesheadofAccounts”e.g.,
0401ͲRepresentsthereceiptsheadforCropHusbandry.
2401ͲRepresentstheRevenueExpenditureheadforCropHusbandry.
4401ͲRepresentstheCapitaloutlayonCropHusbandry.
6401ͲRepresentstheloansforCropHusbandry.

Similarly0210,2210,4210,6210,forMedical&PublicHealthand1055,3055,5055,
7055forRoadTransport.

(II)Thechangeofcodenumberallottedundertheschemeofcodificationisshownbelow:


PartͲI Consolidatedfund Majorheadcodeno.

SectionͲI RevenueHeads(RevenueAccount) 0020Ͳ1999
 Expenditure(RevenueAccount) 2011Ͳ3999
SectionͲII ReceiptHeads(CapitalAccount) 4000
 ExpenditureHeads(CapitalAccount) 4046Ͳ5999
SectionͲIII PublicDebt,LoansandAdvances 6001Ͳ7999
PartͲII ContingencyFund 8000
PartͲIII PublicAccount 8001Ͳ8995

22

 (d) Such a pattern is, however, not relevant for those Departments which are not
operatingCapital/Loansheadofaccounte.g.,Departmentssupplyinafewcases.However,
whereReceiptsandExpendituresarenotheavy,certainmajorheadshavebeencombined
underonesinglenumber,themajorheadsthemselvesformingsubͲmajorheadsunderthat
number.

The various sections/sector/subͲsectors classified under the different divisions are
giveninannexureAtothisChapter.

Article 26.(a)Themainunitofclassificationsinaccountsshallbethemajorheadwhichshall
be divided into minor heads each of which shall have a number of subordinate heads
generally known as subͲheads which are further divided into detailed heads. Sometimes
majorheadsarealsodividedinto(subͲmajorheads)beforetheirfurtherdivisionsintominor
heads.

The sectors, major heads, minor heads, subͲheads and detailed heads together
constituteafiveͲtierarrangementoftheclassificationstructureofGovernmentaccounts.

ThedetailedclassificationofaccountsheadsinGovernmentAccountsuptothestage
of the minor heads (the third tier) shall be such as given in the ‘List of Major and Minor
Heads of Accounts’ of Central and States Receipts and Disbursement – as Appendix Ͳ2 to
AndhraPradeshBudgetManual.Inallaccountsrecords,themajorandminorheadsshallbe
arrangedintheexactordershowninthe‘ListofMajorandMinorHeadsofAccount’.The
classificationprescribed(includingthecodenumberassigneduptothemajorheads)should
strictlybefollowed.Completeuniformityincludingnomenclatureisessentialinclassification
uptothestageoftheminorheads.

(b) The Major heads of Account falling within the ‘sectors’ and sections ‘Revenue
Receipts”, “Revenue Expenditure, Capital Expenditure and Public Debt’, ‘Loans and
Advances’ etc., in the Consolidated Fund generally correspond to functions such as the
different services like Crop Husbandry, ‘Defence’ etc., provided by Government while the
minor heads subordinate to them identify the programmes undertaken to achieve the
objectives of the function represented by the Major head. A program may consist of a
numberof‘schemes’or‘activities’andthesegenerallycorrespondto‘subͲhead’(thefourth
tierofclassification)belowtheminorheadrepresentedbytheprograms.Incertaincases
especiallyinregardtononͲdevelopmentalexpenditureorexpenditureofanadministrative
nature,thesubͲheadsdenotethecomponentsofaprogramsuchas‘organizations’orthe
different ’wings’ of administration. As schemes, activities or organizations under various
programmes differ from State to State and the Centre.  A uniform classification by ‘subͲ
head’ for all the Governments has been prescribed. The Central and State Governments,
andtheAccountantsͲGeneralmaydeterminetheSubͲheadsbelowtheminorheadstomeet
the local or special requirements of each Government. In determining the subͲheads, the
following Guiding Principles should be observed.  Homogenous schemes under a
programme especially those involving small outlay should be grouped into suitable subͲ
heads.


23

 (c) A ‘detailed head’ which constitutes the fifth and the last tier of classification in
Governmentaccounts,istermedasanobjectclassifications.Ontheexpendituresideofthe
accounts, particularly in respect of heads of account within the Consolidated fund, the
detailedheadsareprimarilymetforitemizedcontrolovertheexpenditureandindicatethe
nature of expenditure on a scheme or activity or organization in terms of input such as
‘salaries’,‘officeexpenses‘grant–inaid’,’Loans’,‘Investments’etc.Theyalsoconstitutethe
primaryunitsofappropriationforthepurposeoftheDemandsforGrantsofGovernment.A
list of ‘Standard Detailed Heads’ comprising the common items of expenditure  in the
activitiesofGovernmentwhichcanbeuniformlyadoptedbyalltheGovernments,Central,
StateorUnionTerritoriesisgiveninAnnexure‘B’tothisChapter.Thedetailedheadsshown
inthislistmaybeadoptedbyalltheGovernments,andsuchadditionaldetailedheadsas
maybefoundnecessarytocoverthespecifictypesofexpenditureincertainDepartments,
mayalsobeopened.Careshouldhoweverbetakentoensurethatdetailedheadsarenot
proliferatedunnecessarily.

Major, Minor and Detailed Heads

Article 27. The introduction of Major, minor and Detailed Heads, any new major head or
minorhead,aswellastheabolitionorchangeofnomenclatureofanyoftheexistingheads
shall require the approval of the comptroller and Auditor General who will obtain the
approvalofthepresidentwherenecessary.TheAccountantsGeneralshallhavediscretion
toopenalltheprescribeddetailedheadsandopenanynewdetailedheadswereabsolutely
necessarybearinginmindtheprinciplesenunciatedinarticle(26)(c)above.Inaddition,the
followingprinciplesshouldalsobeobserved:

(i)AsubͲheadoradetailedheadwhichisplacedunderaparticularminorheadbythe
Comptroller and Auditor General either through directions in the List of Major and minor
headsorelsewhereshouldnotbeplacedunderanotherminorhead.

(ii)ThesubͲheadsubordinatetoaminorheadofexpenditureshouldbesoarrangedin
accountsastoexhibitseparatelytheexpenditureundereachunitofappropriationas
prescribedfromtimetotimebyGovernment.

Classification of Expenditure as ‘Charged or as ‘Voted’

Article 28.ExpenditurewhichundertheprovisionsoftheConstitutionissubjecttothe
voteoftheLegislatureshallbeshownintheaccountsseparatelyfromexpenditurewhichis
“Charged”ontheConsolidatedFundofIndiaorofaState,UnionTerritory.Theexpression
“Charged” or “Voted” shall be appended to the heads concerned to distinguish the two
categoriesofexpenditure.

Classification of transactions in Accounts

General Limitations

Article 29. UnderArticle150oftheConstitution,theAccountsoftheUnionandofthe

States shall be kept in such form as the Comptroller and Auditor General may with the
approval of the President prescribe. The word “Form” used in Article 150 has a

24

comprehensive meaning so as to include the prescription not only of the broad form in
which the accounts are to be kept but also the appropriate heads under which certain
transactionsorclassesoftransactionshavetobeentered.AccordinglytheComptrollerand
Auditor General with the approval of the President is the authority to determine the
classificationofanytransactionsorclassoftransactionsinGovernmentAccounts.

ProvisionmadeintheEstimatesofReceiptsandExpenditureframedbyGovernment
or in any order of Appropriation should ordinarily conform to the rules of classification
prescribed in this Code. Where there is divergence, the corresponding receipt or
expenditure shall be brought to account under the appropriate Major or Minor Head or
otherunitofclassificationasdeterminedbytheComptrollerandAuditorGeneralwiththe
approvalofthePresident.

PrinciplesandRulesregulatingadjustmentsbetweenGovernmentsofcertaincategory
of charges and receipts, which have been accepted by all Governments, are given in
AppendixͲ3.

General Principles of Classification

Article 30.Asageneralrule,theclassificationoftransactionsinGovernmentaccounts,shall
havecloserreferencetothefunction,programmeandactivityoftheGovernmentandthe
objectoftheRevenueorExpenditure,ratherthantheDepartmentinwhichtheRevenueor
Expenditureoccurs.ForexampleexpenditureincurredbythePublicWorksDepartmenton
theconstructionofaHospitalshallbedebitedasexpenditureunderthemajorhead‘2210
Medical and Public Health’ or “4210 Capital outlay on Medical and Public Health” as the
casemaybe,andnottothemajorheadforPublicWorks.Thisprincipleishowever,subject
tosuchexceptionsasmaybeauthorizedspeciallyinanyindividualcaseoraclassofcases
e.g., receipts representing interest are shown under ‘0049. Interest Receipts and
Expenditure on the maintenance and repairs of NonͲresidential Buildings under the
administrative of the P.W.D. are shown under the major head ‘2059 Public Works’
irrespectiveofthefunctionstowhichtheyrelate.

 Important General Orders governing classification of pay and allowances (including
travelling allowances) of Government servant’s expenditure on Civil Works, Contributions
madebyortoGovernment,RefundsofRevenue,shallbeissuedbyGovernmentfromtime
totime.

General Principles of Expenditure between “Capital and Revenue”

Article 30rA. The Guiding Principles of allocation of expenditure between Capital and
Revenueareasunder:Ͳ
(1) ExpenditureofaCapitalnatureshallbroadlybedefinedasExpenditureincurred
withtheobjectofeitherincreasingconcreteassetsofamaterialandpermanent
characterorofexistinguishingorreducingrecurringliabilities.
(2) It is inherent in the definition of Capital Expenditure that the assets produced
should belong to the authority incurring the expenditure. Expenditure on a

25

 temporaryassetorexpenditureonGrantsͲinͲAidtoLocalBodiesorInstitutions
(for the purpose of creating assets which will belong to these Local Bodies or
Institutions) cannot ordinarily be classifiable as Capital Expenditure and shall
not,exceptincasesspecificallyauthorizedbythePresidentontheadviseofthe
ComptrollerandAuditorGeneral,bedebitedtoaCapitalHeadofAccount.
(3) Expenditure on a temporary asset cannot ordinarily be considered as
ExpenditureofaCapitalnature.
(4) ExpenditureofaCapitalnatureshallbedistinguishedfromRevenueExpenditure
both in the Budget Estimates and in Government accounts, subject to the
principleslaiddowninArticle43.
(5) Capital should bear all charges for the first construction and equipment of a
projectaswellaschargesforintermediatemaintenanceoftheworkwhilenot
yetopenedforservice.Itshouldalsobearchargesforsuchfurtheradditionsand
improvementsasmaybesanctionedunderrulesmadebycomponentauthority.
(6) Subject to (7) below revenue should bear all subsequent charges for
maintenanceandallworkingexpenses.Theseembraceallexpenditureonthe
workingandupkeepoftheprojectandalsoonrenewalsandreplacementsand
suchadditionsimprovementsorextensionsasunderrulesmadebyGovernment
aredebitabletotheRevenueaccount.
(7) InthecaseofworksofrenewalandreplacementwhichpartakebothofaCapital
and Revenue nature the allocation of expenditure should be regulated by the
broad principle that revenue should pay or provide a Fund for the adequate
replacementofallwastageordepreciationofpropertyoriginallyprovidedoutof
a Capital Grants and that only the cost of genuine improvements, whether
determined by prescribed rules or formulae or under special order of
GovernmentmaybedebitedtoCapital.
(8) Where under special orders of Government, a Depreciation or Renewals
ReserveFundisestablishedforrenewingassetsofanyCommercialDepartment
orUndertaking,thedistributionofexpenditureonrenewals,andreplacements
betweenCapitalAccountandtheFundshouldbesoregulatedtoguardagainst
overCapitalizationontheonehandandexcessivewithdrawalsfromtheFundon
theother.
(9) Expenditure on account of preparation of damage caused by extraordinary
calamitiessuchasFlood,Fire,Earthquake,EnemyActionshouldbechargedto
CapitalAccountortoRevenueAccountordividedbetweentheminsuchaway
as may bedeterminedby Government according to the circumstances of each
case.
(10) Capital receipts in so far as they relate to expenditure previously debited to
Capitalheads,accruingduringtheprocessofconstructionsofaproject,should
be utilized in reduction of Capital Expenditure. Thereafter, treatment in their
accountswilldependoncircumstances,butexceptunderaspecialruleororder
of Government, they should not be created to the Revenue Account of the
DepartmentorUndertaking.

26

 Important General orders governing Classification
Pay and Allowances (other than Travelling Allowances) of Government servants

Article 31.(1)FollowingtheprinciplesinArticle30,thepayandallowancesofGovernment
servantsshallbeclassifiedinaccountsaspartofthescheme,activityororganization(subͲ
head)underaprogramme(MinorHead)belowafunction(major/subͲmajorhead)towhich
theserviceoftheGovernmentservantcloselyrelate.Where,however,itisnotpossibleto
classifyabrinitiothepayandallowancesofGovernmentservantorservantsunderasingle
subͲhead, because of the overlapping nature of the duties of such Government servants
whichextendtoseveralactivities,programmes,functionsetc.,thechargesmaybeclassified
initiallyaspartoftheschemeoractivityororganizationtowhichthemajorportionofthe
workoftheGovernmentservantsrelate.AsuitableProrrataallocationofsuchexpenditure
should,however,bemadeinallsuchcasesasfaraspossible.

(2) The Transit Pay and Allowances of a Government servant proceeding to join an
officewhetheronfirstappointment,orontransfer,eitherpermanentlyorasatemporary
measureoronreversionfromonedepartmenttoanother,should,intheabsenceofspecial
orderstocontrarybedebitedtotheofficetowhichheisproceeding.
Noter1:ͲTheTransitPayandAllowancesbothways,ofOfficersoftheDefenceorRailwayDepartmentlent
toCivilDepartmentsorvicerversa,aredebitabletotheborrowingDepartment.Thisprincipleshall
applyevenincaseswheretheGovernmentservanttakesleaveeitherbeforejoiningtheborrowing
DepartmentorbeforereͲjoiningthelendingDepartmentandshallholdgoodinrespectofjoining
timeadmissibleundertheservicerulesapplicabletohim.Casesofpermanenttransfersbetween
theCivilandDefenseofRailwaydepartment,shall,however,begovernedbythesubstantiverules
inclause(2)above.
Forpurposesofthisnote,OfficersoftheIndianMedicalServiceinCivilemploymentshould
beregardedinallcasesaslenttotheCivilDepartment.
Noter2:r The Transit pay and allowances, both ways of a Government servant transferred from one
Governmenttoanotherortoforeignservicewillbeadjustedinsuchmannerasmaybemutually
agreed upon by the Governments concerned or as may be laid down in the appropriate service
Rules.(SeealsoSection1inappendix3.
Noter3:Ͳ The Transit Pay and Allowances both ways of the forward and return journeys of Government
servants transferred to or from mission and offices abroad will be borne by the Ministry which
plans the transfer of the official. However, the Transit Pay and Allowances of the Officers
belongingto Indian ForeignService (A) and IndianForeignServices (B) in respect oftheir return
journeyfromabroadshallbedebitedtothebudgetgrantoftheMinistryofExternalAffairsorthe
MinistryofCommerceandIndustry,wheretheofficialreportsforduty.

Travelling Expenses

Article 32. TheTravellingExpensesofaGovernmentservantsshould,onwhateverdutyhe
maybeemployedbedebitedunderthesamemajor/minor/subͲheadsashispay.However,
inthefollowingcasestheTravellingExpensesofaGovernmentservantmaybedebitedtoa
major/minorheadsetc.,headdifferentfromthattowhichpayisdebited:
(i)IncaseswhereaGovernmentservantisrequiredtotravelondutyconnectedwithan
outsidebodyorfund.
(ii) When Government considers it necessary to show separately the cost of a special
serviceinconnectionwithwhichthetourisundertaken,and

27

 (iii) In cases covered by the general or special orders of the Government authorizing a
deviationfromthegeneralrule.
Expenditure on Public Works

Article 33. Expenditure on Public Works, where the works are under the administrative
controlofthePWDshallbeclassifiedinaccounts,accordingtothefollowingprinciples:
(i) Expenditure on the construction of Government NonͲresidential buildings for
“Administrative and office” purposes and other buildings which exclusively
relates to function under “General Services” as distinct from that on the
constructionofbuildingsforfunctionalpurposelikeSchools,Colleges,Hospitals
etc.,willbeaccountedforundertheMajorhead“2059PublicWorks”or“4059
CapitalOutlayonPublicWorks”asthecasemaybe.
(ii) Expenditureontheconstructionofbuildingsforpurelyfunctionalpurposessuch
as those for Schools, Colleges, Hospitals etc., will be accounted for under the
relevant Major heads closely connected with the functions, such as “2202
General Education/4202 Capital outlay on General, Education, Sports Art, and
Culture” “2210 Medical and Public Health/4210 Capital outlay on Medical and
PublicHealth”etc.,asthecasemaybe.
(iii) Expenditure on maintenance and repairs of all Governments NonͲresidential
buildings,whetherforadministrative,officeorfunctionalpurposeswillhowever
beaccountedforunderthemajorhead“2059PublicWorks”.
(iv) Expenditure on Government Residential buildings will be accounted for
under the Major head”2216 Housing/4216 Capital Outlay on Housing” in the
RevenueorCapitalSectionasthecasemaybe,intheSector“Socialservices”.
(vi) Expenditure on Roads and Bridges, being in the nature of communication
services, will be accounted for under the Major head “3054 Roads and
Bridges/5054 Capital outlay on  Roads and Bridges” in the Revenue or Capital
Sectionsasthecasemaybe,inthesubͲsector“TransportandCommunication“
oftheSector“EconomicServices”.

Noter1:Ͳ Where the buildings etc., are not under the administrative control of the PWD, it is open to
Government,toprescribetheexpenditureonconstructionandrepairsuptocertainmonetary
limits may be incurred by the Civil Departments (i.e., Departments other than the Public
WorksDepartment)concerned.Insuchcaseswheretheexpenditurecanbeidentifiedwith
theprogramme(Minorhead)relatingtothefunction(Majorhead),itshouldbeaccountedfor
under the detailed head “works” below the minor head. Where the Minor Head is not
identifiable,itshouldbeclassifiedundertheresiduaryminorhead“OtherExpenditure”ofthe
relevantmajorhead.
Note2:Ͳ Expenditure on the Staff quarters(Construction as well as Maintenance) forming part of a
SchemeorProjectsuchasthoseofDoctorsorNursesinahospital,willnormallybeaccounted
forasexpenditureoftheprogrammeundertherelevantFunctionalMajorhead(Medicalin
theexamplecitedabove)andnotunderthemajorhead“Housing”.If,however,Government
findsitdifficultforadministrativereasons,tofollowthisprinciple,inthecaseofmaintenance
expenditure, the expenditure on maintenance may be debited to “2059 Public Works” as
corollary,therentreceiptswillgoto“0216Housing”insuchcases.

Contribution made by or to Government

Article 34.(a) Contributions made by the Central or the State Governments to Zilla
Parishads, Municipalities, etc., or vice versa shall be debited as expenditure or shown as

28

Receipts(asthecasemaybe)undertheheadofaccountmostcloselyconnectedwiththe
objectforwhichthecontributionsaremade.Thus,agrantfortheconstructionofaschool
shallbedebitedto“2202GeneralEducation”grantforconstructionofdrainagesystemto
“2215 Water Supply and Sanitation” and a grant for the construction  of a road to “3054
RoadsandBridges”andagrantgivenforgeneralpurposes,suchasagranttomakegooda
deficit or as compensation for revenue resumed, shall be classified under “2217 Urban
Development”and“3604”CompensationandAssignmentstoLocalBodiesandPanchayati
RajInstitutions”respectively.

Noter1:rIf the financial assistance given by the Central or State  Government to a Local Body does not
taketheformofagrantofcash,butofexpenditureinthePublicworksDepartmentequivalent
tothewholeorapartofthecostofaworkconstructedbythatDepartmentonbehalfofthe
LocalBodyconcerned,thecontributionthusmadeshouldbedebitedasexpenditureunderthe
detailed head “Contributions” below the relevant Minor/Major Head corresponding to the
programme/functioncloselyconnectedwiththeobjectoftheassistance.
Noter2:rContributionpaidbyaLocalBodyorprivatepartywiththeexpressobjectofmeetingthewhole
orapartofthecostofconstructionbythePublicWorksDepartmentofaspecificworkwhichis
eventually to be the property of Government should be credited as revenue receipts of the
Government relevant to the function/programme closely connected with the object for which
thecontributionismade.

(b) Article 282 of the Constitution provides that the Union or a State may make any
grantsforanypublicpurpose,notwithstandingthatthepurposeisnotonewithrespectto
whichParliamentortheLegislatureoftheState,asthecasemaybe,maymakelaws.The
word ‘grant’ used here should be taken to mean not merely ‘grant inͲaid’ but also other
directexpenditure.

Refunds of Revenue

Article 35. Refunds of revenue shall, as a general rule, be taken in reduction of receipts.
“DeductͲRefunds”(Code900)maybeopenedasaminorheadunderthemajor/subͲmajor
headsfallingintheSector“B”NonͲTaxRevenue,unlessitisnotpracticabletoaccountfor
such refunds as subͲheads below the concerned programme minor heads under the
relevant major/subͲmajor heads.  This minor head may also be opened under the
major/subͲmajor heads of the Sector “C” GrantsͲinͲAid and Contributions.  In respect of
major/subͲmajor head falling under the Sector “A” Tax Revenue, the head “DeductͲ
Refunds” should, however be opened as a distinct subͲhead below the appropriate minor
headssothatthenetcollectionofeachTax/Dutyisreadilyascertainablefromtheaccounts.
See, however, note below the major Head “0037 Customs” for the account of “DeductͲ
Refunds”and“DeductDrawbacks”.

Classification of Transactions under “Civil Advances”

Article 36.(a) Moneys advanced for miscellaneous purposes under special authorities and
recoverableincashandsumsoverpaidonvouchersotherthanthoseforservicepayments
willbeadjustedunderthehead“8550”CivilAdvances”.Thisheadshouldcoveritemswhich
are from their inception, debts due to Government recoverable either in cash or by
deductionfromotherclaimsofthepartyconcerned.(InthisconnectionFootnotesunder
theMajorHeadmaybereferredto).PaymentmadeonaccountofGovernmentexpenditure

29

shouldnotbeheldunder“CivilAdvances”onthegroundthatfurtherproceedingsinaudit
etc.,arenecessaryfortheirfinaladmission.PayandAllowancesinrespectofanassignable
period,paidbeforetheyaredueshallbedebitedtosameheadtowhichtheyaredebitable
hadtheybeenpaidaftertheyweredue.

(b)AdvancesofPayandTravellingallowancesshouldbedebitedtothefinalheadof
accountandnotto“CivilAdvances”.SuchadvancesshouldbefinallyadjustedasRevenue
ExpenditureinthebooksoftheGovernmentwhichmakestheadvancesirrespectiveofthe
fact whether the Officer is proceeding to or to reverting back from another Government.
Settlementofsuchadvancesbywayofnetpayment/netrecoverythroughadjustmentbills
will be accounted for in the Books of the Government where the adjustment bills are
preferred.

(c) Advances for law suits shall be debited to the functional expenditure head
concerned, Refunds of amounts remaining unspent out of these advances shall be dealt
withascaserecoveriesandadjustedinaccountsasenumeratedinArticle48.

Classification of Transactions under “Suspense”

Article 37. Items of receipts and payments which cannot at once be taken to a final
headofreceiptorchargeowingtolackofinformationastotheirnatureorforanyother
reasonmaybeheldtemporarilyunderthehead“8658SuspenseAccount”intheSector“L.
SuspenseandMiscellaneous”oftheaccounts.Aservicereceiptofwhichfullparticularsare
notgivenmustnotbetakentothehead“SuspenseAccount”butshouldbecreditedtothe
minorhead“Otherreceipts”undertherevenueheadtowhichitappearstobelongpending
eventual transfer to the credit of a proper head in receipt of detailed particulars. The
charges under the head “Suspense Account” will consist not only of items for which full
particularshavenotbeengivenwhichwillenabletheAuditofficeproperlytoclassifythem
but also items received through Inward Settlement Account from other Accountant
General/PayandAccountsOfficerforwhichfullparticulars/vouchersarewanting.
Note:r No sums shall ordinarily be credited to Government by debit to a suspense head.  Credit must
followandnotprecedeactualrealization.NetGainorlossbyExchangeinrespectofGovernment
transactionsNetGainorlossbyExchangeinrespectinforeigncurrency.

Exchange in respect of Transactions in England and the Missions Abroad

Article 37.A NetgainorlossbyexchangeinrespectofGovernmenttransactionsinforeign

currenciesshallbeuniformlyadjustedunderthehead“0075/2075–MiscellaneousGeneral
Services–Gain/LossbyExchange”.

Important Special Orders governing classification of certain

Individual transitions Cost of acquisition of land

Article 38. Costoflandacquiredforanyspecificworkoraprojectshallberecordedaspart

ofthecostoftheworksoroftheprojectundertherelevantfunctionalmajor/minorhead.
The expenditure on acquisition of land by the Public Works Department for general
purposesshallberecordedunderthehead“2059PublicWorksͲOtherExpenditure/4059.
CapitalOutlayonPublicWorks–AcquisitionofLands”asthecasemaybe.

30

 Sale proceeds of Government Land and Buildings.

Article 39. The classification of the sale proceeds of Government Land and Buildings
shouldberegulatedinaccordancewiththeschedulegivenbelow.

SchedulerI
Sale proceeds of Government land and buildings.
 Heads to which creditable
(i)(a)When the cost of the land was originally The Capital or Revenue Account of the
debited to or remains at the debit of the Capital project,asthecasemaybe,accordingtothe
Account of any project or Undertakings for which allocationrulesapplicabletotheDepartment
regular Capital and Revenue Accounts are kept or concerned.
was originally met from the revenue account such
ProjectsorUndertaking.
(i)(b)InthecaseoflandacquiredbyGovernmenton ‘1001 – Indian Railways etc., Sale of Land
paymentforCompanies,RailwaysorofGovernment subsidizedCompanies(3)’onthereceiptside.
land made over land such Railways by other
Government Departments or Railways where the
costwasoriginallydebitedto‘3001ͲIndianRailways
etc.,SubsidizedCompaniesͲLand’
(ii)WhenthecostwasoriginallydebitedtoaCapital The Capital expenditure head originally
Expenditure head outside the Revenue Accounts, debited.
even though no regular Capital and Revenue
Accounts are kept for the work covered by the
CapitalExpenditure.
(iii)Whenthecostwasoriginallydebited,withinthe Thereceiptheadrelating totheDepartment
Revenue Section of the Accounts, to any service or concernedor,inthecaseofDepartmentnot
Revenue Department for which no Capital and having a corresponding receipt head ‘0075
RevenueAccountsarekept. MiscellaneousGeneralServices–SaleofLand
andProperty.
(iv)Whencostwasnotsofardebited: 
(a)TherightoftheGovernmentinagriculturalland ‘0401ͲCropHusbandry,OtherReceipts
notcoveredbyclause(b).
(b) Nazul lands in Uttar Pradesh, Punjab and ‘0075–MiscellaneousGeneralServices–Sale
Madhya Pradesh or elsewhere and lands in Punjab oflandandproperty
equippedatthecostofStateRevenuesforresalefor
buildingpurposes.
(c)Inallothercases: 
(i)IssoldinthePublicWorksDepartment Thefunctionalreceiptmajorheadconcerned
orthehead‘0059ͲPublicWorks’
(ii)IfsoldintheDefence The Major head “0076ͲDefence ServicesͲ
Navy, and “0078ͲDefence Services – Air
Force”asthecasemaybe.
(iii)IfsoldbyCivilAgency The functional Receipt Major Head
concerned or ‘0075Ͳ Miscellaneous General
services’


31

 Schedule – II
Sale Proceeds of Buildings (including the actual area occupied by or auxiliary to a Building
Heads to which creditable
(i)WhenthecostoftheBuildingsmetoutsidethe TheCapitalorRevenueAccountoftheproject,
Revenue Account, even though no regular asthecasemaybe,accordingtotheallocation
Capital and Revenue Accounts are kept for the rulesapplicabletotheDepartmentconcerned.
workcoveredbytheCapitalExpenditure.
(ii)When the cost of the Buildings was originally TheCapitalExpenditureheadoriginallydebited.
debitedtoCapitalExpenditureheadoutsidethe
Revenue Account, even though no regular
Capital and Revenue Accounts are kept for the
workcoveredbytheCapitalExpenditure.
(iii)When the sale affects Irrigation, Navigation, “0701ͲMajorandMediumIrrigation;02ͲMajor
Embankment and Drainage Works for which Irrigation(NonͲCommercial)–SaleofWaterfor
CapitalAccountsarenotkept. Irrigationpurposes–orNavigation–Minor
Irrigation–FloodControl–DrainageProject’as
thecasemaybe.
(iv)Whenthesaleofbuildings,thecostofwhich ‘Thereceiptheadrelatingtothefunctionto
was originally debited, within the Revenue whichthecostofthebuildingwasinitially
Section of the Accounts, to any service or debitedorincaseswherethereisno
Revenue Department for which no Capital and correspondingreceipthead,tothehead‘0075.
RevenueAccountsarekept. MiscellaneousGeneralServices–SaleofLand
andProperty.
(v)Inallothercases:Ͳ 
(i)IfsoldinthePublicWorksDepartment. Thefunctionalreceiptmajorheadconcernedor
thehead‘0059–PublicWorks.
(ii)IfsoldintheDefenceDepartment. TheMajorHead“0076ͲDefenceServices–
Army”,“0077ͲDefenceServices–Navy,and
“0078–DefenceServices–AirForce”asthecase
maybe.
(iii)IfsoldbyCivilAgency. ThefunctionalreceiptMajorHeadconcernedor
‘0075–MiscellaneousGeneralServices’.

Municipal Rates and Taxes

Article 40. Municipal rates and taxes on Government buildings should be adjusted as
follows:Ͳ
(a)Asageneralrule,MunicipalratesandtaxesonaNonͲresidentialbuildingutilized
for functional purpose, such as for schools colleges or hospitals, if paid by the relevant
Departments dealing with those functions, should be adjusted in accounts as part of the
subͲheadsminorheadsconcernedrelatingtothefunctions,underthedetailedhead“Rent
Rates and Taxes”. Where, however the whole or a part of the taxes is paid by the Public
WorksDepartmentinadministrativecontrolofthebuildings,thepaymentsmaybedebited
to the maintenance estimates of the buildings concerned, Viz., “2059ͲPublic Works –
Maintenanceandrepairs”.

32



(b) Taxes on NonͲresidential buildings occupied by the Departments other than the
DefenceDepartment,ifpaidbyaDepartmentnominatedbyGovernmentinthisbehalfand
not passed on to the occupying Department, should be debited to “2070” Other
AdministrativeServicesͲOtherExpenditure.

(c) Taxes on residential buildings if payable by Government shall be debited to the
maintenance estimates of the buildings under the head “2216” Housing Ͳ Government
Residential Buildings Maintenance and Repairs or “2059”ͲPublic Works”, in case the
Governmenthasdecidedtodebitmaintenanceexpendituretothelatterhead.

Note:Ͳ In cases where whole or any portion of the taxes which by local rule or by custom are
ordinarily leviable from the tenant, is paid by a Department of the Government such
paymentsaretreatedaspartofthecontingentexpenditureoftheDepartment.

(d) Taxes both on Residential or NonͲresidential buildings owned or occupied by the
DefenceDepartmentshallbedebitedtotheDefenceServiceEstimates.

Cost of Survey of India and other Scientific Parties accompanying a Military Expedition

Article 41. ThecostofSurveyofIndiaandotherScientificPartieswhichmayaccompanya

MilitaryExpeditionshallbeadjustedasfollows:Ͳ
(i) AllextraexpenditureconnectedwithSurveyofIndiaunitwhichwouldnothave
beenincurredbutforfieldoperationsshallbebornebytheDefenceEstimates,
providedtheSurveyofIndiaunitaccompaniedtheexpeditionattherequestof
theDefenceDepartment.
(ii) The cost of the Pay and allowances and contingents of other Scientific Parties
shall be borne by the respective Civil Departments concerned while the
expenditure incurred on special transport arrangements made by the Defence
ServiceshallbedebitedtotheDefenceEstimates.

Theserulesshallnot,however,applyclassificationofthecostofunitsoftheSurveyof
India or of other Scientific Parties mobilized for service with the Army on General
Mobilization.Thewholecostoftheseunitsexcept(inthecaseoftheSurveyofIndia)thatof
the initial supply of all technical equipment material and stores shall be debited to the
defenceestimatesunderSpecialRules.

General Methods of Accounting

Accounting for transactions pertaining to more than one major heads of account.

Article 42. For the sake of convenience or for other special reasons receipts or charges
pertainingtomorethanoneheadofaccountmaybebookedinthefirstinstanceunderone
oftheheadconcernedbuttheportioncreditableordebitabletotheotherheadorheads
involved should be transferred from the former head to the latter before the accounts of
theyearareclosed.Afewcasesinwhichthisprocedureisauthorizedarecitedbelow:Ͳ


33

(1)wherethechargesforthesupplyofwaterfromirrigationcanalsareconsolidated
with the land revenue, demand, the recoveries at the consolidated rates are,  in the first
instance, credited to the head ‘0029” Ͳ Land Revenue” and an approximate amount
calculated as the share due to irrigation is transferred to the relevant irrigation revenue
head.

(2) charges for collection of corporation tax are accounted for under the minor head
“CollectionCharges–IncomeTax”belowthemajorhead“2020ͲCollectionofTaxesonthe
Income and Expenditure in the first instance the amount debitable to the minor head
“CollectionChargesͲCorporationTax“beingtransferredlaterfromtheformerheadtothe
latter.

(3) Interest paid by Government on loans is taken initially under the head “2049
InterestPaymentsandnecessarytransfersfromthisheadaremadesubsequentlyinrespect
ofamountsdebitabletoCommercialDepartmentsbycreditto“0049ͲInterestReceipts”.

(4)TheEstablishmentandToolsandPlantchargesofPublicWorksDivisionareinthe
first place booked under a single Major head subject to final apportionment among the
severalMajorheadsconcerned.

(5) The charges relating to the audit of the transactions of the Posts Telegraphs
RailwaysandtheSaltOrganizationoftheMinistryofCommerceandIndustry,arerecorded
initiallyunderthehead“2016”Auditandaretransferredsubsequentlytotheaccounts of
therespectiveDepartments.

Recording of Capital Expenditure in accounts.


Article 43. The following principles shall govern the record of capital expenditure in
accounts:Ͳ

(i)TheCentralGovernmentandStateGovernmentsshouldprescribedefinitecriteria
for classifying an item of expenditure as pertaining to “Revenue” or Capital” taking into
accountthenatureandthemagnitudeoftheexpenditureinvolved.
Note:rCapitalexpenditureisgenerallymetfromReceiptsofaCapital,Debt,DepositorBankingcharacter
asdistinguishedfromordinaryrevenuederivedfromTaxes,Duties,Fees,Finesandsimilaritemsof
Current Income including extraͲordinary receipts. It is open to the Government to meet Capital
Expenditurefromordinaryrevenues,providedtherearesufficientrevenueresourcestocoverthis
liability.

(ii)  All items of expenditure to be met from revenue according  to the criteria
indicated in (i) above should be initially and finally debited to “revenue” and it is not
permissibletodebitsuchexpendituretemporarilytocapitalhead,pendingitswritebackto
revenueoveraperiodofyears.

(iii) The detailed Rules by which allocation of expenditure between capital and
revenueincommercialdepartmentandundertakingshouldbedeterminedshallbesuchas
may be made by Government after consultation with the Comptroller and  Auditor
General/ControllerGeneralofAccounts.

34

 Accounting for transactions relating to Schedule Areas.

Article 44. Receipts and expenditure pertaining to scheduled Areas ina State, vide Article
244(1)oftheConstitutionsshallbeaccountedforunderthesamemajorandminorheads
such which corresponding receipts and expenditure pertaining to other areas of the State
areaccountedfor,butthereceiptsandexpenditureoftheformerkindmaybeshowninthe
accountsseparatelyfromthelaterifGovernmentsodesires.

Article 45.Deleted.

Accounting for losses

Article 46. Losses of public money stores or other property of Government shall be
accountedforinaccordancewiththerulesinchapter6.
ExhibitionofrecoveriesinGovernmentaccounts.

Exhibition of recoveries in Government Accounts

Article 47. The rules to regulate the exhibition of recoveries in Government accounts are
containedinChapter5.

Accounting for Recoveries of Overpayments.

Article 48. Recoveriesofoverpaymentsshallbeadjustedintheaccountsinaccordancewith

the procedure set out in paragraph 3.10 of General Directions in Budget Manual which
readsasfollows:Ͳ

Recoveries of overͲpayments whether made in cash or by short drawl from a bill
duringthesamefinancialyearinwhichsuchoverpaymentsweremadeshallberecordedas
ReductionofExpenditureundertheconcernedserviceheads.Recoveriesofoverpayment
to previous year(s) shall be recorded under distinct minor head “Deduct recoveries of
Overpayments (code “911”) below the concerned major /sub major head in the
AppropriationAccounts.

Refundofunspentbalanceofgrant/contributionduringthesamefinancialyearshall
be recorded as reduction of expenditure under the concerned GrantͲinͲAid major or subͲ
majorhead.However,refundofgrant/contributioninsubsequentyears(s)thatareinitially
charged to the major head “3605ͲTechnical and Economic CoͲoperation with other
countries etc., shall be adjusted under a distinct minor head “DeductͲ Recoveries   of
unspentbalance(“Code912”)belowthatmajorhead.SimilarlyrefundorunspentBalanceof
GrantͲinͲaidbyState/UnionTerritory.Governmentinsubsequentyear(s)shallbeadjusted
under a separate minor head ‘DeductͲRecovery of unspent balance of GrantͲinͲAid form
State/UnionTerritoryGovernments(“Code913”)belowthemajorhead.“3601GrantsͲinͲ
AidtoStateGovernments”or“3602GrantsͲinͲAidtoUnionTerritoryGovernments”asthe
casemaybe.
Note:rTheinvestmentsmadebyGovernmentofIndiainNationalizedBanksandsubsequentlybeing
written down to adjust the losses incurred by banks, may be shown as ‘Deduct Recoveries’
belowthelineinthecapitalsection.

35

 Accounts of Government Commercial Departments or Undertakings

Article 49. WhereanyDepartmentsorDepartmentalUndertakingsofGovernmentfunction

on Commercial lines, the essential formalities of Commercial Accounts to the extent
prescribedbyGovernmentshouldbestrictlyobserved.Insuchcases,separateCommercial
AccountsoftheDepartmentsorUndertakingsshallbekeptoutsidetheregularGovernment
Accounts.  Gross receipts and expenditure of Commercial Departments or Undertakings
shall be accounted for under the appropriate Major and Minor heads in the same way as
ordinaryreceiptsandexpenditureofGovernment.Theheadsofaccountsshould,asfaras
possible, be common to the Government account, and the General Ledger maintained at
theDepartmentorUndertaking,andshouldbeselectedwithdueregardtothePrinciplesof
Governmental and Commercial Accounting, so that the monthly Classified Account of
IncomeandExpenditureoftheDepartmentorUndertakingsmaybepreparedreadilyform
theGeneralLedger.

Working expenses of Commercial Departments

Article 50. As a general rule all expenditure pertaining to any department, including
commercialdepartment,shouldberecordedontheexpendituresideoftheaccountonly.

Transactions with other Governments and Account Circles

Article 51. SubjecttoanygeneralorspecialordersissuedbyGovernmentafterconsultation

with the Comptroller and Auditor General, the methods by which transactions between
differentAccountCirclesaswellasbetweendifferentGovernmentsincludingGovernments
ofothercountriesaresettled,shallbeasdescribedinrelevantChaptersofAccountcodefor
theAccountantsGeneralandGovernmentAccountingRules1990(GOI).

Rectification of misclassification

Article 52. Theproceduretobefollowedinrectifyingmisclassificationinaccountsshallbe

asprescribedinChapter7ofAccountCodeforAccountantsGeneral,theextractsofwhich
aregiveninAnnexureCtothisChapter.

Writesroff from Balanced heads to ‘Government’

Article 53. (1) Ordinarily, all amounts due to Government which are found to be
irrecoverable shall be writtenͲoff from the Debt head of account concerned to an
expenditure head as a loss to Government.  Similarly, any balance due by Government
remainingunclaimedforsuchtimeasmaybeprescribedbyGovernmentshallbecreditedas
revenue of the Government concerned by debit to the Debt or Deposit head concerned.
AmountsoutstandingduetobookͲkeepingerrorsunderheadswhichclosetobalanceshall
be writtenͲoff  to “8680ͲMiscellaneous Government AccountͲ Write off from heads of
account closing to balance’, with the specific approval of the Comptroller and Auditor
General.

36

 (2)SuchunͲreconciledbalancesordifferencesbetweentheLedgerBalancesandthose
ofaspertherelevantSubsidiaryRegistersorBroadͲsheets,underanydetailed/subͲdetailed
headsofaccountrelatingtoanyDebt,Deposit,SuspenseandRemittanceheadsintheState
Accounts,asperthe‘ListofMajorandMinorHeadsofAccount’,notexceedingRs.1000/Ͳin
eachcaseinanyfinancialYear,maybewrittenͲoffbyan AccountantGeneraltothehead
“8680  Miscellaneous Government AccountͲWriteͲoff from heads, of account closing to
balance”subjecttothefollowingcondition:Ͳ
(i) TheamountsofunͲreconciledbalancesordifferencesarecontinuingforaperiod
ofoverfiveyears,intheyearinwhichitisproposedtobewrittenͲoff.
(ii) TheAccountantGeneralhassatisfiedhimselfthatadeadendhasbeenreached
inresolvingthedifferences;and
(iii) TheconcurrenceoftheStateGovernmenthasbeenobtainedforthewriteͲoff.

(3)Inthecaseof‘ProvidentFundSuspense’,thelimitof5yearsmentionedatitem(i)
ofsubclause2abovewillnotbeapplicable.SeniorDeputyAccountantGeneralmayalso
writeͲofftheoutstandingamountunderthisheaduptoRs.500ineachcasesubjecttohis
havingsatisfiedhimselfaboutthe conditions(i)to(iii)ofsubͲclause2above.Aquarterly
report on items writtenͲoff by Senior Deputy Accountant General under the powers
delegated to him should be submitted to Accountant General for review. The Accountant
General should report to Comptroller and Auditor General of India on the writeͲoff of
SuspensehalfͲyearlyon10thMayand10thNovember.

(4)WhereitisnotpossibletoestablishthatunͲreconciledbalances/differencesunder
heads of account which close to balance are either due to bookͲkeeping errors or involve
loss/receipts, the balance/differences maybe writtenͲoff to “8680 Miscellaneous,
Government AccountͲ WritesͲoff from heads of account closing to balance” with the
approvaloftheComptrollerandAuditorGeneralofIndiaafterobtainingconcurrenceofthe
Government concerned in all cases where the compilation of account is his responsibility
andincases,wheretheaccountshavebeendepartmentalizedorseparatedfromAudit,of
the Controller General of Accounts after concurrence of the Chief Accounting Authority
concernedisobtained.

Accounts to work from balance to balance

Article 54. The accounts of each Government shall work from balance to balance.  The
closing balance shown in the accounts of each month shall work up to the general cash
balanceofeachGovernmentheldinitsTreasuries(includingremittancesintransit)andby
theReserveBankofIndiaattheendofthatmonth.
Annexure – A
(SeeArticle25)
List of Sections/Sectors/SubrSectors under the Main Divisions of Accounts
Part I – Consolidated Fund
(1) Revenue:r
I. Receipt Heads (Revenue Account)
A. TaxRevenue:
(a) TaxesonIncomeandExpenditure
(b) TaxesonPropertyandCapitalTransactions
(c) TaxesonCommoditiesandServices

37

 B. NonͲTaxRevenue:
(a) FiscalServices
(b) InterestReceipts,DividendsandProfits
(c) OtherNonͲTaxRevenue
C. GrantsͲinͲAidandContributions
II. Expenditure Heads (Revenue Account)
A. GeneralServices
(a) OrgansofState
(b) FiscalServices
(c) InterestpaymentsandServicingofDebt
(d) AdministrativeServices
(e) PensionsandMiscellaneousGeneralServices
(f) DefenceServices
B. SocialandCommunityServices
C. EconomicServices
(a) GeneralEconomicServices
(b) AgricultureandAlliedServices
(c) IndustryandMinerals
(d) WaterandPowerDevelopment
(e) TransportandCommunications
(f) Railways
(g) PostsandTelecommunications
D. GrantsͲinͲAidandContributions
(2) Capital, Public Debt, Loans etc.
I. Receipts Heads (Capital Account)
II. Expenditure Heads (Capital Account)
A. CapitalAccountofGeneralServices
B. CapitalAccountofSocialandCommunityServices
C. CapitalAccountofEconomicServices
(a) CapitalAccountofGeneralEconomicServices
(b) CapitalAccountofAgricultureandAlliedServices
(c) CapitalAccountofWaterandPowerDevelopment
(d) CapitalAccountTransportandCommunications
(e) CapitalAccountofRailways
(f) CapitalAccountofPostsandTelecommunications
D. GrantsͲinͲAidandContributions
III. Public Debt – Loans and Advances
E. PublicDebt
F. LoansandAdvances
G. InterͲStateSettlement
H. TransferofContingencyFund
Part II – Contingency Fund
Part III – Public Account
1. SmallSavings,ProvidentFunds,etc.
(a) SmallSavings
(b) ProvidentFunds
(c) OtherAccounts
J.ReserveFunds
(a)ReserveFundsbearinginterest
(b)ReserveFundsnotbearingInterest.


38

 K.DepositsbearingInterest
(a)Depositsbearinginterest
(b)Depositsnotbearinginterest
(c)Advances
L.SuspenseandMiscellaneous
(a)CoinageAccount
(b)Suspense
(c)OtherAccounts
(d)AccountswithGovernmentsofForeignCountries
(e)Miscellaneous
M.Remittances
(a)MoneyOrders,RemittancesandAdjustmentsbetweenOfficersrendering
accountstothesameAccountantGeneralandotherRemittances
(b)InterͲGovernmentAdjustmentAccounts
(c)ExchangeAccounts
N.CashBalance.

Annexure – B
[SeeArticle26(c)]
List of Standard Detailed Heads
1. Salaries
2. Wages
3. TravelExpenses
4. OfficeExpenses
5. PaymentsforProfessionalandSpecialServices
6. Rents,RatesandTaxes/Royalty
7. Publications
8. Advertising,SalesandPublicityExpenses
9. GrantsͲinͲAid/Contributions/Subsidies
10. ScholarshipsandStipends
11. HospitalityExpenses/SumptuaryAllowancesetc.
12. SecretServiceExpenditure
13. MajorWorks
14. MinorWorks
15. MachineryandEquipment/ToolsandPlant
16. MotorVehicles
17. Maintenance
18. Investments/Loans
19. MaterialsandSupplies
20. Interest/Dividend
21. Pensions/Gratuities
22. Depreciation
23. InterAccountTransfers
24. WritesͲoff/Losses
25. Suspense
26. OtherCharges
27. DietCharges
28. PurchaseofAntiquities,AncientRelicsandContemporaryArts.
Note:ͲBrieflyexplainingthescopeofStandardDetailedHeads:
1. Salaries:ͲWillincludepay,allowancesinallformstoOfficersandstaff,andtheexpenseson
Leave Travel Concession.  This object classification will also be utilized for recording

39

 expenditureonemolumentsandallowancesofHeadsofStatesandotherHighDignitaries.
Incases,whereitisdecidedbysomeStageGovernmentstoindicateinaccounts,thedetails
of ‘salaries’ such as ‘Pay of Officers’, ‘Pay of Establishments’, ‘Allowances and Honoraria’
etc., for statistical information.  Detailed heads may be opened accordingly in lieu of
‘Salaries’.
2. Wages:ͲWillincludewagesoflabourersandtostaffatpresentpaidoutofcontingencies.
3. Travel Expenses:ͲWillcoverallexpensesonaccountoftravelondutyincludingconveyance
and fixed travelling allowances but excluding leave travel concession which falls under
‘Salaries’.
4. Office Expenses:Ͳ Will include all contingent expenditure for running an office, such as
furniture, postage, purchase and maintenance of office machines and equipment, liveries,
hot and cold weather charges (excluding wages of staff paid from contingencies),
telephones, electricity and water charges, stationery, printing of forms, purchase and
maintenance of staff cars and other vehicles for office use, as distinct from vehicles for
functionalpurposeslikeAmbulanceVans,etc.
5. Payments for Professional and Special Services:r Will include charges for legal services,
consultancyfees,remunerationtoexaminers,invigilatorsetc.,forconductingexaminations,
remunerationtocasualArtistsbytheAllIndiaRadioandallothertypesofremunerationfor
ProfessionalServices.Itwillalsoincludepaymentforservicesrendered,suppliesmadeby
other departments such as Railway, Police etc. a distinction being made in respect of
suppliesmade,servicesrenderedfortherunningonanofficeinwhichcasetheexpenditure
willberecorded‘OfficeExpenses’.
6. Rents, Rates and Taxes/Royalty:ͲWillincludepaymentofrentforhiredbuildings,Municipal
ratesandtaxes,etc.Itwillalsoincludeleasechargesforland.
7. Publications:Ͳ Will include expenditure on printing of office Codes and Manuals and other
documents, whether priced or nonͲpriced but will exclude expenditure on printing of
publicity material.  This will also include discount to agents on sales.  This head is to be
operatedonlywherethecostofprintingisbornebyrespectivedepartments.
8. Advertising, Sales and Publicity Expenses:ͲWillincludeCommissiontoAgentsandPrinting
ofPublicitymaterial.
9. Hospitality Expenses/Sumptuary Allowances, etc.:Ͳ Hospitality expenses will include
Entertainment Allowance of High Dignitaries etc.  Expenditure on refreshments served in
InterͲDepartmental Meetings, Conferences etc., will however, be recorded under ‘Office
Expenses’.
10. Major Works/Minor Works:Ͳ Will be classified with reference to the classification of
Major/Minor Works in CPWD Code.  This will also include cost of acquisition of land and
structures.
11. Machinery and Equipment/Tools and Plant:ͲWillincludeMachinery,Equipment,Apparatus
etc., other than those required for the running of an office (vide 4) and special tools and
plantacquiredforspecificworks.
12. Motor Vehicles:r Will include purchase and maintenance of Transport Vehicles such as
Ambulance Vans which are used for functional activities, as distinct from those used for
runninganoffice.
13. Maintenance:r Will record expenditure on maintenance of works, machinery and
equipment.Itwillalsoincluderepairsincidentaltomaintenance.
14. Interest/Dividend:ͲWillincludeinterestonCapital,DiscountonLoans.
15. Pensions/Gratuities:Ͳ Will include donations to Service Funds and Contributions to
ContributoryProvidentFunds.
16. Inter Account Transfers:ͲWillincludetransfertoandfromReserveFunds.
17. Writesroff/Losses:rWillincludeWriteͲoffofIrrecoverableLoans.Losseswillincludetrading
losses.

40

 18. Other Charges:ͲAresiduaryhead.Thiswillalsoincluderewardsandprizes.
(G.O.Ms.No.198,F&P(FinanceͲWingA&L)Dept.,dated17Ͳ05Ͳ1976)

Annexure – C
(SeeArticle52)
Account Code for Accountants General
(Chapter7–TransferEntries)
Object of Transfer Entries
7.1 TransferEntries,whichareentriesintendedtotransferanitemfromoneheadof
accounttoanother,arenecessary:Ͳ
(a)inordertocorrectanerrorofclassificationintheoriginalaccounts;
(b)inordertoadjust,bydebitorcredittoitsproperhead,anitemoutstandingunder
adebit,depositorremittancehead;
(c)inordertoadjustinterͲdepartmentalandothertransactionswhichdonotinvolve
thereceiptorpaymentofcash.
Note:Ͳ Another type of case in which transfer entries are necessary occurs when it is found more
convenienttoclassifyitemspertainingtomorethanoneheadofaccountunderasinglehead
of account in the first instance than to classify them under each head of account from the
beginning; for example when a definite proportion of any receipt or charge is taken to a
separate head, it is often convenient to make the distribution upon the totals of the
DepartmentalAbstractortheDetailBook,

General Rules

7.2 TransferEntriesshouldbepreparedinFormA.C.23.OnonesideofeveryTransfer
Entry there should be only one Major head to which there may be a debit by credit to
sundry heads or vice versa; debit should not be taken against sundry head by credit to
sundryheads.Afortiori,thesameentryshouldnotcontainindependentcorrectionsoftwo
majorheads;itmaynotdebitAbycredittoB,andagainCbycredittoD.

 InaTransferEntryallparticularsexplainingboththenatureoftheadjustmentand(if
itisacorrectingtransfer)thegroundsofthecorrectionmustbeclearlystated.

7.3 Alistofadjustmentswhichhavetobemadeperiodicallyshouldbemaintainedin
ordertoensurethattheyareregularlymade.Theseadjustmentsshould,asarule,bemade
monthly.IfthisisfoundinconvenientandiftheAccountantGeneralconsidersthatthere
are sufficient grounds for postponing any adjustments, they may be made quarterly.
Unforeseenadjustmentsshould,however,bemadeassoonasthenecessityforthemarises.

7.4 Save as may be authorized by the Comptroller and Auditor General, or by
Government in consultation with the Comptroller and Auditor General, annual and halfͲ
yearlytransfersshould,asarule,beavoided.Casesinwhichsuchtransfersareauthorized
willbefoundintheManualsoftheAccountOfficersconcerned.

Correction of Accounts

7.5 (a)IfanitemwhichproperlybelongstoaRevenueorExpenditureheadiswrongly
classified under another Revenue or Expenditure head in the accounts of the same

41

Government, the error may be corrected at any time before the accounts of the year are
closed, in the manner directed in Article 6.15; but after the accounts are closed, no
correctionisadmissible,itbeingsufficienttomakeasuitablenoteoftheerroragainstthe
original entry.  If, however, the error affects the receipts and disbursements of another
Government, or the transactions of a Commercial Department it should be corrected by
transferinallcasesassoonastheerrorisdiscovered.Theproceduretobeobservedforthe
correctionoferrorsintheaccountsofworksinthePublicWorksDepartmentshallbeaslaid
downinArticles149and200(a)ofVolumeͲIIIofAccountCode.
(b) An error which affects a debt, deposit or remittance head must be corrected by
transfer,howeveroldandhoweversmallitmaybe.Iftheaccountsoftheyearinwhichthe
errortookplacearenotclosed,thecorrectionshouldbemadebytheremovaloftheitem
fromtheheadunderwhichitwaswronglytakentothattowhichitproperlybelongs.Ifthe
accountsoftheyearinwhichtheerrortookplaceareclosed,thenthefollowingprocedure
shouldbefollowedinthecasesreferredto–
(1)anitemtakentoonedebt,depositorremittanceheadinsteadofanother,Ͳthe
correctionshouldbemadebytransferfromtheonetotheother;
(2) an item credited to a debt, deposit or remittance head instead of to a revenue
head, or debited to a debt, deposit or remittance head instead of to an
expenditurehead,Ͳthecorrectionshouldbemadebytransfertotheheadunder
whichitshouldoriginallyhaveappeared;
(3) an item credited to a revenue head instead of to a debt, deposit or remittance
head, Ͳ correction should be made by debiting refunds and crediting the proper
head.
(4) an item debited to an expenditure head instead of to a debt, deposit or
remittance head, Ͳ correction should be made by debiting the proper head and
creditingtherelevantreceipthead.
Noter1:ͲAftertheaccountsoftheyearareclosed,correctionsortransfersaffectingcapitalmajor
heads, unless they affect the account of different Governments, should usually be
effected without financial adjustment by alteration of progressive figures, without
passing the debit and credit entries through the accounts of the year’s financial
transactions.Thiswouldpreventunnecessaryinflationofthecurrentyear’saccountsand
thevotingofgrantsofdoubtfulproprietywhichtheinclusionofthecorrectingentriesin
thecurrentaccountswouldotherwiseinvolve.
Noter2:r Errors in the accounts of Divisional Officers of the Public Works Department shall be
governedbytheruleinArticle200ofVolumeͲIIIofAccountCode.

Outline of Procedure

7.6 A correctionbyatransferentrymaybeproposedbyanysectionofan Accounts

office;itshouldbeacceptedbytheothersectionconcernediftheentryhasbeendrawnup
according to rule and necessary particulars are furnished.  Original vouchers and other
documentsinsupportoftheentryshouldberecordedinthesectionwhichoriginallydealt
withthemandnotsenttotheothersectionconcernedalongwiththetransferentry.

7.7 A Transfer Entry Number Book in Form A.C. 24 should be maintained in each
auditoraccountssectioninwhichshouldbeenteredinbriefbutcleardetailtheparticulars
ofeachtransferoriginatinginthatsection,itbeingsufficienttofillincolumns1and2only
inrespectoftransferentriesreceivedfromotherSections.TheTransferEntryNumberBook
for Central transactions should be kept separate from that for State transactions.  The

42

 entriesproposedbytheseveralsectionsshouldbenumberedseriallybyeach,adistinctive
letter being used by each section and these numbers entered in their respective Number
Books.  The number to be given to an entry received from another section should be
expressed as a fraction, the numerator of which will denote the number as given by the
originatingsectionandthedenominatorwillshowthenumberassignedtotheentryinthe
NumberBookofthereceivingsection.
Note:rTheprovisionsofthisArticlemayberelaxed,atthediscretionoftheHeadofanAccountsOffice,
when, in view of the large number of transfer entries received from other sections, it is
considered more economical only with reference to the entries so received and not those
originating in the receiving Section itself, to maintain a simple “Index of Transfer Entries”
showingtheGeneralNumberasallottedbythereceivingsectionandthesectionalnumberof
theoriginatingsection,inthefollowingformwhichcanbedrawnupinmanuscript–

Index of Transfer Entries for the month of ……………………. 20….

GeneralNo. SectionalNumberanddistinctiveletter GeneralNo. SectionalNumberanddistinctiveletter
 

7.8 (a)TheadditionordeductionwhichshouldbepostedinDepartmentalAbstracts
or the Detailed Books on account of the transfer entries should be worked out from the
separatetransferentriesofallsectionsinaccordancewiththeproceduredescribedinthe
succeeding Articles.  This procedure shall consist mainly of the preparation of an abstract
knownastheCombinedTransferLedgerandAbstract(FormA.C.25)showingthedebitsand
creditstobemadeundereachdetailedheadaffectedbytheentriesofthemonth,thetotals
of the debits and credits of the month necessarily being equal.  The Combined Transfer
Ledger and Abstract for Central transactions should be kept separate from that for State
transactions.
(b) In the case of revenue and expenditure heads, it is the net outcome of the
transferentriesagainsteach,i.e.,thebalanceofthehead,intheCombinedTransferLedger
andAbstract(FormA.C.25),whichshouldappearasadebitorcreditintheAbstractbutin
thecaseofdebt,depositorremittanceheads,thegrosscreditandthegrossdebitshould
both appear in the Abstract – the former in the receipt part and the latter in the
disbursementpart,astheseheadshavecorrespondingaccountsonbothsides.
Note:ͲWhenlargetransfersaremadefromonedebt,depositorremittanceheadtoanotherinorder
to correct the original classification in account the correction should, wherever possible be
madebyadeductentryagainsttheoriginaldebitorcredit,soastopreventexaggerationofthe
transactionsintheaccounts;

 When,however,suchatransferaffectsadebt,depositorremittanceheadforwhich
grants are obtained, if should be adjusted, irrespective of the amount involved, on the
followingprinciples:Ͳ
(a) When the correction is in rectification of a misclassification of the same year, Ͳ by
deductentryagainsttheoriginaldebitorcredit,asthecasemaybe;
(b) Whenthecorrectionisinrectificationofamisclassificationofthepreviousyear–by
pluscreditorminuscreditundertheheadsconcerned,withoutaffectingthedebits
for the year; provided that in either case, if the correction involves the transfer of
balance from one account circle to another within the accounts of the Central
Government,theadjustmentinbothcirclesmustbemadewithoutanyreservation
withinthesameofficialyear.

43

 7.9 The Transfer Entries, after being noted in the Number Book, should be posted
individually into the left hand columns of the Combined Transfer Ledger and Abstract,
againsttherespectiveheadsaffected.Thecolumnfor“Number”oftheentryandthatfor
the“DistrictorDepartment”whichprovidesforthenameoftheDistrictorDepartmentin
whoseaccountstheoriginalerrorappeared,shouldbefilledinatthesametime.

7.10 From the right hand money columns of the Combined Transfer Ledger and
Abstract, the figures should be posted under appropriate heads in the Departmental
AbstractortheDetailBook,immediatelyunderthetotalofcashtransactions.Thedebitsto
arevenuehead,andthecreditstoanexpenditureheadshouldappearinthe“deduct”line,
butallotherentries(withtheexceptionofthekindmentionedinNoteunderArticle7.8)are
entriesofadditionandshouldappearinthe“add”line.

7.11 AnoteofacorrectionaffectingDistrictfiguresrelatingtorevenueandexpenditure
headsshouldbemadeagainsttheoriginalentryintheDepartmentalAbstractofthemonth
in which the error occurred.  Where the Compilation Book of revenue and service
transactionstakestheplaceoftheDepartmentalAbstract,anoteshouldbemadesimilarly
inthatBook.Transfersaffectingadebt,depositorremittanceheadshouldbemadebynew
entriesinthemonthofcorrectionandneednotbenotedagainsttheoriginalentry.Inthe
caseofimportanttransfers,however,anoteshouldbemadeinredink,acrosstheoriginal
entryintheDetailBook,ofthemonthofitsreversalandacrossthecorrectingentryofthe
monthoftheoriginalone.
Note:r When detailed statement or revenue is communicated, month by month, to the revenue
controllingauthority,particularsofcorrectingtransfersmadeinthemonth’saccountsshouldbe
givenatthefoot.

Closing of the Combined Transfer Ledger and Abstract

7.12 The Combined Transfer Ledger and Abstract should be closed by totaling,
undereachheadthefiguresinthecolumnsontheleft,andcarryingintothecolumnsonthe
rightthebalanceinthecaseofrevenueandexpenditureheads,andthetotals(exceptas
stated in Note under Article 7.8) in the case of debt, deposit and remittance heads.  The
totalsofthetwomoneycolumnsontheleftneednotbecarriedforward,butamountsin
the two money columns on the right hand side should be totaled and agreed.  After the
CombinedTransferLedgerandAbstractisthusprovedbytheagreementbetweenthetotals
of these two columns, an abstract should be drawn up as indicated in Article 4.6.  The
DepartmentalAbstractsortheDetailedBookshouldthenbepostedfromthecolumnson
the right, the poster ticking off each entry, as he posts it.  At the end of the year, the
monthly volumes of the Combined Transfer Ledger and Abstract should be arranged in
orderofthemonthsandboundintoconvenientvolumes.
_________________

44

 CHAPTER – 4
DIRECTIONS REGULATING INTER DEPARTMENTAL TRANSFERS
Introductory

Article 55.      The directions in this Chapter shall regulate the conditions under which a
DepartmentofaGovernmentmaymakechargesforservicesrenderedorarticlessupplied
by it and the procedure to be observed in recording such charges in the accounts of the
Governmentconcerned.

Adjustments between Governments

Article 56.InthecaseoftransactionsbetweentwoGovernments,adjustmentshallalways
bemadeifrequiredbyorundertheprovisionsoftheConstitution;andotherwise,insuch
manner and to such extent as may be mutually agreed upon by the Governments
concerned.
Noter1:r In all cases of claims for an amount not exceeding Rs.1,000 in each case, for transactions on
account of supplies made or services rendered by one Government to another, no monetary
claims will be resorted to.  However, in respect of claims relating to Commercial
Departments/UndertakingsofaGovernmentwhicharerequiredtoworktoafinancialresult,for
services rendered or supplies made to or by them monetary settlement should be made
irrespectiveoftheamount.
Noter2:r Forabove transactions, the limitof Rs.1,000 and wherethe supplies/services are tobe paid for
irrespectiveofanymonetarylimit,thesettlementwillbemadethroughcheques/Bankdraftsby
thesuppliedGovernment.Theproceduretobefollowedformakingthemonetarysettlementsin
thesecases,(i)betweentheStateGovernmentsinter seand(ii)inrespectofsupplies/servicesto
aCentralGovernmentDepartmentwillbeasindicatedbelow:
(i) Between the State Governments inter se:
TheconcernedofficeroftheGovernmentinreceiptofthesuppliesorserviceswillpresentabill
attheTreasuryforthecostofservicesorsuppliesalongwiththeacceptedinvoiceandrequisition
forabankdraftinfavouroftheOfficerconcernedinthesupplyingGovernmentandremitthe
bank draft so obtained to the latter who will present it at the Treasury for encashment and
creditingtotheproperheadofaccount.
(ii) Between a State Government and Central Government Department (including Defence,
Railways, Postal and Telecommunications Departments besides Civil).
  The Department of the Central Government which receive supplies/services will present a
bill along with the accepted invoice to its own Accounts Officer concerned who will make the
payment by cheques/bank drafts drawn in favour of the officers concerned of the supplying
Governmentinsettlementofitsclaims.
 In the reverse case of supplies/services rendered by a Central Government Departments, the
cheques/BankdraftsreceivedbyitfromthesuppliedGovernmentwillbepresentedbyittoits
Accounts Officer for encashment and credit to the proper head of Account.  In case the
Departmentalofficerishimselfinaccount,withabranchofthebank,thecheque/draftwillbe
remittedbyhimtothebankwithchallanshowingparticularsoftheHeadofaccountforcreditto
Governmentaccount.
Noter3:Ͳ The Union Territory Governments will also follow the procedure indicated above as may be
applicabletothemforsettlementoftheirinterͲGovernmentaltransactionsarisingoutofservices
renderedorsuppliesmadeby/tothem.
Noter4:rTheseinstructionswillnotapplytopaymentstosuppliesarrangedbytheDepartmentofSupplyin
the Ministry of Commerce for purchases made by the State Governments etc. through
DirectorateGeneralofSuppliesandDisposals.Inthisregardtheprocedurealreadylaiddownby
thisMinistrywillcontinuetoholdgood.

45

 Noter5:rThe procedure to be followed for realization of customs duty of goods imported by the various
Governments/Departments will be laid down separately by the Department of Revenue and
Banking (Revenue Wing).  Similarly, the procedure to be followed for settlement of claims
relatingtosuppliesmadebytheMedicalStoreDepotstovariousGovernments/Departmentswill
be prescribed separately by the Department of Health in the Ministry of Health and Family
Welfare.
Noter6:rThePrinciplesandprocedureindicatedinNotes1and2abovewillalsobefollowedforsettlement
of interͲDepartmental transactions among Defence, Railways, Postal, Telecommunication and
CentralCivilDepartmentsonaccountofservicesrenderedorsuppliesmadebyoneDepartment
toanother.

Article 57. AlreadyDeleted.

Adjustments with Foreign Governments, outside bodies etc.

Article 58. UnlessexemptedbyGovernmentbyGeneralorspecialorders,servicesshall

not be rendered without being paid for to any foreign Government or nonͲGovernment
body or institution or to a separate fund constituted as such.  Any relief in respect of
payment for services rendered or supplies made to any outside body or fund should
ordinarilybegiventhroughagrantͲinͲaidratherthanbyremissionofdues.

Local Ruling under Article 58

As regards the incidence of charges incurred in connection with remittances from
TreasurieshavingaCurrencyChesttobranchesoftheStateBank,Instruction28(g)under
Treasury Rule 30 should be followed.  Charges on account of all telegrams relating to
currencymattersshouldbedebitedtotheReserveBank.Suchchargesshould,therefore,
be incurred in cash and Service Postage stamps should, however, be used on
communications regarding currency matters sent by ordinary post, as the expenditure is
metbytheGovernmentandnotdebitedtotheReserveBank.

InterrDepartmental adjustments

Article 59.ForpurposesofinterͲdepartmentalpayments,thedepartmentsofaGovernment
shall be divided into Service Departments and Commercial Departments according to the
followingprinciples.

A. Service Departments:Ͳ These are constituted for the discharge of those functions
whicheither(a)areinseparablefrom,andformpartoftheideaofGovernmentor(b)are
necessary to, and form part of the general conduct of the business of Government.
Examplesofcategory(a)are:thedepartmentsofAdministrationofJustice,Defence,Jails,
Medical, Police, Public, Health, Education, Forest.  Examples of category (b) are: the
Department of Survey of India, Printing and Stationery, Public Works (Building and Roads
Branch), Central Purchase Organization under Director General of Supplies and Disposal,
NewDelhi.
B. Commercial Departments or Undertakings:Ͳ These are constituted mainly for
purposeofrenderingservicesorprovidingsupplies,ofcertainspecialkinds,onpaymentfor
the services rendered or for the articles supplied.  They perform functions which are not

46

necessarily Government functions.  They are required to work to a financial result
determinedthroughaccountmaintainedoncommercialprinciples.
Note:rGovernment shall specify whether a particular department or particular activities of
departmentshallberegardedascommercialdepartmentorundertaking.

Local Ruling under Article 59

AlistofdepartmentsandundertakingsatpresentrecognizedbytheGovernmentof
AndhraPradeshasCommercialisgivenintheAnnexuretothisChapter.

Article 60. SaveasexpresslyprovidedinthisChapter,aServiceDepartmentshallnotmake

charges against another Department for services or supplies which fall within the class of
dutiesforwhichtheformerDepartmentisconstituted.
Thefollowingexceptionstotheruleinthisarticlehavebeenauthorized:Ͳ
(a)TheForestDepartmentmaychargeanyotherDepartmentforvegetable,animalor
mineralproductsextractedfromaforestarea.
(b)Paymentmustordinarilybemadeforconvictlabourasinthecaseofthatsupplied
tothePublicWorksandotherDepartmentsofGovernment,butnochargeshallbemadefor
convictlabourinthecaseofworksundertakenbythePublicWorksDepartmentwhichare
treatedasJailWorks.
(c)ThecostofadditionalPoliceGuardssuppliedtoanirrigationorotherprojectwhile
underconstruction,maybedebitedtotheprojectconcerned.

Local Ruling under Articler60

1.PrisonlaboursuppliedtothePublicWorksDepartmentshouldbechargedfor.The
Adjustmentsshouldbebasedonthevalueoftheprisonlabourattheratesprescribedfor
thepurposes.

2.WhenanylandorbuildingistransferredfromoneServiceDepartmenttoanother
undertheAndhraPradeshGovernment,thetransfershouldbemadefreeofcharge.

As an exception to the above rule, transfers of land or buildings of the Governor’s
official residences should be charged for.  The expenditure should be debited against the
grantforthemaintenanceandimprovementofofficialresidencesoftheGovernor.

3.TheServicesrenderedbytheTrainingandProductioncentersunderthecontrolof
theDirectorateofIndustriestootherGovernmentDepartmentshallbechargedforatthe
costs fixed by the OfficersͲinͲcharge of such training and production centers.
(Govt.Memo.No.53473/Accts/59Ͳ1,dated20.10.1959andMemo.No.73316/Accts/59Ͳ2,dated29.12.1959).

TheOfficerswhoseexpenditureischargedtotheprojectestimatesarenotentitledto
free supplies of goods or services from Government Departments.  The cost of all such
supplies and services made by Government Departments shall be charged to the project
estimates. 
(Govt.MemorandumNo.65028/1570/Accts./68,dated12.05.1969).


47

4.ThatsuppliesmadeorservicesrenderedbytheInstitutionsoftheAnimalHusbandry
Department mentioned below, either to other Government Departments or to the other
institutionsofthesamedepartmentshallbepaidforattheprescribedrates:Ͳ
(1) AllGovernmentLivestockfarmsincludingBreedingandDairyFarms.
(2) AllSheepandGoatBreedingFarmsincludingWoolTechnologicalLaboratory,
Sheep and Wool Extension Centers, Sheep and Demonstration units and
PiggeryUnits.
(3) AllGovernmentPoultryFarms,ResearchStationsincludingPoultryandDuck
ExtensionCentersandPoultryUnits.
(4) KeyVillageCentersandUnits.
(5) Andhra Veterinary College, Tirupathi and Schools of Veterinary Science and
AnimalHusbandry,VisakhapatnamandRajendranagar.
(6) Veterinary,BiologicalandResearchInstituteincludingBiologicalandRanikhet
DiseaseVaccineCenters.
(7) DiseasesInvestigationSchemes.
(8) Live Stock, Sheep, Goats, Pigs, Poultry and Ducks Distribution Schemes.
(Govt.Memo.No.58299/Accts./61Ͳ1,dated19.09.1961).

Article 61. ACommercialDepartmentorUndertakingshallordinarilychargeandbecharged
for any supplies and services made or rendered to, or by, other Departments of
Government.

 This direction may be applied to particular units or particular activities of any
DepartmenteventhoughtheDepartmentasawholemaynotbeaCommercialdepartment.
Such a unit or activity shall ordinarily charge for its services or its supplies to, and may
likewise be charged by, either the Department of which it forms a part or any other
Department.
Noter1:rSaveasotherwiseprovidedinthisChapter,servicerenderedbyServiceDepartmentfallingunder
ClauseͲA(a)ofArticle59inthenormaldischargeofitsfunctionshallnotberegardedasservice
renderedforthepurposeofthisArticle.
Noter2:rThesupplyofresidentialaccommodationbyoneDepartmenttotheemployeesofanothershall
notforthepurposesoftheDirectionsinthisChapterbeheldtoconstituteaservicerendered.In
allsuchcases,therentchargedforresidentialaccommodationwillbetherentrecoverableunder
therulesforthetimebeinginforcefromthepersonactuallyusingsuchaccommodation.

Local Rulings under Article 61.

1. Expenditure by the Public Works Department on buildings of a Commercial
DepartmentshouldbechargedtothegrantofthelatterDepartment.
2.ExceptwhentheGovernmentorderotherwiseinanyparticularcaserentsshouldbe
chargedforofficeaccommodationsuppliedbythePublicWorksDepartmenttoCommercial
Departments, Government Commercial Undertakings and Departments of the Central
Government.
3.WhenanylandorbuildingistransferredfromortoaCommercialDepartment,the
fullmarketvalueshouldbecharged.
4.WhenaGovernmentservantofaCommercialDepartmentoftheAndhraPradesh
Government is lent to another State Government or the Central Government for short
periods or vice versa, the procedure to be followed in the matter of recovering from the

48

borrowingGovernment,thepay,allowances,etc.,oftheGovernmentservantshouldbethe
sameasthatindicatedinMiscellaneousLocalRuling3inAppendixNo.3.

Article 62. Where one Department makes payment or renders service as an agent of
another Department of the same Government, the principal Department may, subject to
such monetary limits as may be fixed by Government in this behalf, be debited with the
expenditureincurredonitsbehalfbytheagentDepartment.

Local Rulings under Articler62.

1. ThemonetarylimitfixedbytheAndhraPradeshGovernmentforthepurposeofthis
ArticlesisRs.500/Ͳ.
2. ThelawchargesincurredoncivilsuitsinconnectionwithexecutionofGovernment
worksfallunderthreecategoriesnamely:Ͳ
(1) Theamountoftheclaimforwhichadecreeisgiven.
(2) The amount of the incidental law charges incurred by the executing
Department in connection with a work financed from its own Departmental heads of
expenditure,e.g.,whenthePublicWorksDepartmentcarriesoutaworkchargeabletothe
PublicWorksheadsofexpenditure,and
(3) TheamountofincidentallawchargesincurredbytheexecutingDepartment
when acting as an agent in connection with a work financed from a different head of
expenditure,forinstance,whenthePublicWorksDepartmentexecutesaworkthecostof
whichisdebitabletoaheadotherthanthePublicWorksheadsofexpendituree.g.General
Administration,Medicaletc.
(4) Chargesfallingundercategory(1)above,viz.Decretalamountsshouldinall
cases be debited to the work concerned and booked as expenditure charged on the
ConsolidatedFundoftheState.Thechargesreferredtoincategory(2)shouldbedebited
tothesubͲhead“EstablishmentͲContingencies”oftheexecutingDepartment.Asregards
charges mentioned in the category (3), the amount should generally be borne by the
Department on whose behalf the work is undertaken.  In exceptional cases, however,
whereitisestablishedthatthelawsuithasbeencausedbydeliberateactofanemployee
oftheagentDepartmentforhispersonalgain,thechargesshouldbeadjustedbyrecovery
fromtheindividualconcernedorbydebitagainstthestandingchargesofthatDepartment
accordingtothemeritsofeachcase.
Note 1: The cost of land acquired by a Civil Department on behalf of the Public Works Department is
debitableintheaccountsofthelatteraspartofthecostoftheworksforwhichthelandistaken
up,butwhenlandistakenupfortwoormoreserviceDepartmentsconjointly,thecostiswholly
debitable to the Department for which the major portion of expenditure was incurred, unless
therearespecialreasonstothecontrary.
Note 2:WhenspecialofficialisemployedforacquisitionoflandforanyDepartment,theexpenditureon
Pay, Allowances, etc. of the Special Officer and his establishment and any expenditure on
contingenciesisdebitabletothatDepartmentaspartofthecostofland.Whenthelandistaken
up by a Civil Officer not specially employed for the work, only special charges incurred in
connection with acquisitionof the land on establishment, contingencies etc., shall be borne by
thedepartmentforwhichthelandisacquired.

49

Article 63. WithoutprejudicetothegeneralprinciplecontainedinArticle60,theDefence
services shall, in respect of interͲdepartmental transactions, charge and be charged for
servicesrenderedandsuppliesmadetoorbyotherDepartments,unlessinparticularcases
orclassesofcases,GovernmentinconsultationwiththeComptrollerandAuditorGeneral
havedecidedthattheinterͲDepartmentaladjustmentwouldbeunsuitableandundesirable.
Noter1:rThe Defence services shall not be required to pay rent for nonͲresidential accommodation
supplied by the Central Civil Departments nor shall rent be charged for buildings of the
Defence Services occupied for nonͲresidential purposes by the Civil Departments of the
CentralGovernmentotherthanthosefallingunderClauseͲBofArticle59.
(Memo.No.65444/Accts/56Ͳ5,Financedated22ndJanuary,1957).
Noter2:ͲThe Defence Service also shall not be required to pay for the use of the Government Civil
AerodromesandforotherincidentalservicesrenderedbytheCivilAviationDepartmentto
IndianAirForcePlanes,norshalltheCivil AviationDepartmentbecharged,asareciprocal
arrangements,fortheuseoftheaerodromesoftheIndianAirForcebytheCivilAircrafts.

Article 64. AbranchofaserviceDepartmentperformingdutiessupplementarytothemain
function of the Department and intended to render particular services on payment, may
levychargesinrespectoftheworkforwhichithasbeenconstituted.

Example

 Jail Manufacture, Survey MapͲPublishing, Printing (Publishing Department), Mint
(miscellaneous services other than coinage).  The Information and Publicity Department
(servicing etc., done for radio sets and TV sets installed in other Government Institutions)
GeneralAdministrationDepartment.
(Memo.No.19207/Accts./60Ͳ1,dated03.03.1960)
“Animal Husbandry Department (for supplies made or services rendered either to
otherDepartmentofGovernmentortoinstitutionsofthesameDepartment)”
(Govt.Memo.No.58299/Accts./61Ͳ1,dated19.09.1961).

Article 65. A branch of a department constituted for the subsidiary service of that
department, but employed to render similar service to another department, may charge
thatotherdepartmente.g.,WorkshopsofaDepartment,Dockyards.

Article 66.Aregularlyorganizedstorebranchofadepartmentshouldordinarilychargeany
other department for supplies made. But petty and casual supplies of stores may, if the
supplyingdepartmentconsents,bemadewithoutpayment.

Local Ruling under Article 66.


The procedure for the adjustment of the cost of stores issued from a ‘Stock’ or
‘Materials’AccountinthePublicWorksDepartmentisprescribedinArticle18inVolumeIII.

Article 67. Notwithstanding anything contained in the Directions in this Chapter, a
Government may for special reasons which shall be recorded and communicated to the
AccountantͲGeneral, permit interͲdepartmental adjustment in any case where such
adjustment may be considered necessary in the interests of economy or of Departmental
controlofexpenditure.

50

 Local Ruling under Article 67

1. FeesanddutiesleviablebylawshouldbepaidbyGovernmentdepartmentsinthe
samewayasbyprivateindividualse.g.:Ͳ
(1) Customsdutyonimportedstores.
(2) Translation charges levied by the High Court under Translation and Printing
Rules.
(3) FeesduetotheRegistrationDepartmentfortheregistrationofdocumentsfor
searchfeesregistrationoffices.
(4) Chargesforcopiesofjudgmentsanddepositionsleviedunder‘Copyists’Rules.
Chargeswillbeleviedonlywhentherecordsarelengthyandtheworkhasto
bedonebytheCopyiststaffoftheCourts.
(5) FeesfortheinspectionofGovernmentboilers.
(6) Fees for testing and inspection of electric installations owned by the
Government.
(7) Leases on lands in Reserved Forests leased to hillmen free of assessment for
thepurposeofsecuringlabour.
(8) Subjecttoexceptionsnotedbelow,theDepartmentofGovernmentshouldadd
tothepriceofallarticlessoldbythemasumequaltothesalesͲtaxandenterit
separately in their accounts and credit the amount into the treasury every
monthunderthehead“0040TaxonSales,tradeetc.,Ͳ102Receiptsunderthe
StateSalesTaxAct”asanadvancepaymentagainsttheassessment.
Exceptionsr(1) (i) Sales of cinchona products and quinine substitutes sold by the
Governmentandtheiragents.
(ii)TransactionsbyoronbehalfoftheDepartmentofCivilSupplies,AndhraPradesh.

2.Anamountequaltothelossunder“ExaminationFees(10thClass)”onaccountofthe
concession granted to children and dependents of ExͲArmymen in each year should be
credited in the final accounts of that year to the head ‘0202.Education, Sports, Arts and
CultureͲ01 General Education 102 Secondary Education’ (SubͲheads: Tuition fees,
Examination fees) by debit to the head “2202 General Education 02 Secondary Education
108Examination.”

3. Book adjustments may be made for services rendered or supplies made between
SectionsoftheAgricultureDepartmentaffectingtheaccountsofSchemesfinancedwholly
orpartlybyoutsideBodiesorGovernments.
[MemoNo.11101/Accts/62Ͳ1,dated1Ͳ3Ͳ1962]

General.

Article 68. WhereunderthedirectioninthisChapter,paymentisrequiredtobemadeby

oneDepartmentofGovernmenttoanother,suchpaymentmay,ifthecasesorequiresorif
otherwise deemed necessary, include adequate charges for supervision on other indirect
expenditureconnectedwithserviceorsupplyforwhichpaymentismade.

51

Article 69. PaymentsofamountsduebyoneDepartmentofGovernmenttoanothershall
ordinarilybemadebybooktransferexceptwhensuchtransfersdonotsuitthemethodsof
accountsorofbusinessadoptedbythereceivingdepartment.

Local Ruling under Article 69.


1. Fees due by Government Departments to the Registration Department for the
registrationofdocumentsorforsearchesinregistrationofficesandfeesduetotheBoiler
Inspection Department for the Inspection of Government boilers should be adjusted by
meansofcontingentbilldrawnbytheDepartmentalOfficersconcerneddulyendorsedfor
paymentbytransfercredittotheRegistrationorBoilerInspectionDepartment,asthecase
maybe.
The Forest Department and the Public Works Department (in regard to fees
chargeabletospecificworks)shouldfollowthesameprocedure.
2.Deleted.
3. Petty supplies costing not more than Rs.50/Ͳ made to Government Commercial
Undertakingsshouldbepaidforincashasopposedtotransferintheaccounts.Thisdoes
not mean that such payments should alwaysbe made incoin or currency or Bank notes.
When, with the special sanction of the Government, a Government Department or a
Government Commercial concern is permitted to settle accounts with other Government
DepartmentsbyactualpaymentinsteadofbybookͲtransfers,thepaymentshouldasfaras
possible,bemadebychequeorGovernmentdrafts,whichshouldbecrossedandmarked
“NotNegotiable”soastoensurecreditoftheamountstoaGovernmentheadofaccount
attheTreasury.If,however,thepaymenttobemadeisbelowtheminimummoneylimit
forwhichachequeoraGovernmentdraftcanbeissued,theamountmaybepaidincash
orremittedbymoneyorderwhennecessary
4.Deleted.
5.Anyreceiptsincludingcashrecoveriesfromemployees,contractorsetc.,realized
by a Division/PAO of the Public Works Department on behalf of any other Division/PAO
DepartmentorGovernmentshouldbepassedonbybooktransfer,iftherecoveryoccurs
withinPAO’sjurisdictionandbycash/cheque/DD,ifoccursandondifferentPAOs
6.PaymentoftaxesonGovernmentbuildingsshouldbemadebybookadjustmentin
thecaseofZillaParishadsandMunicipalitiesasthesehavebankingaccountatthetreasury.
Taxesduetopanchayatswhichhavenobankingaccountatthetreasurymayhoweverbe
paidincash.
Foot Note:r Seeinstructions3chapter4partIIIVolumeͲIA.P.TreasuryCode.
7.PaymentduebyGovernmentDepartmentsundertheMotorVehiclesActandRules
and the Andhra Pradesh Motor Vehicles Taxation Act should be made by presenting
separate contingent bill at Pay Accounts Office or at the Treasury or SubͲTreasury
concernedasthecasemaybewherethebillwillbepassedfor‘nil’paymentandnecessary
adjustmentsmadeintheconcernedheadofaccount.
TheForestandPublicWorksDepartments(inregardtotaxesandfeeschargeableto
specificworks)shouldfollowtheprocedureindicatedinthesecondsubͲparagraphinLocal
Ruling1.
8.ThespecialrulesapplicabletothePublicWorksWorkshopsarecontainedinthe
LocalRulingunderArticle182oftheA.P.A.C.VolumeͲIII
(MemoNo.8004/E,A/53Ͳ2,Financedated4thMarch1953)

52

Article 70.Deleted.

Article 71. Anyquestionofdoubtordisputearisinginconnectionwiththeinterpretationof

theDirectionsinthisChapterwillbedecidedbytheComptrollerandAuditorͲGeneralwith
theapprovalofthePresident.

ANNEXURE
Commercial Departments recognized by Government of Andhra Pradesh
(Vide Articler59)

Animal Husbandry and Fisheries Department.

1. IceͲcumͲColdStoragePlant,TungabhadraDam.
2. FishnetMakingPlant,TungabhadraDam.
3. FishSeedFarm,TungabhadraDam.
Education Department
4. AndhraPradeshGovernmentTextBookPress,Hyderabad.
Finance Department
5. AndhraPradeshGovernmentLifeInsuranceDepartment,Hyderabad.
Home Department
6. GovernmentCentralPress,Hyderabad.
7. GovernmentRegionalPress,Kurnool.
8. GovernmentRegionalPress,Vijayawada.
Revenue Department
9. GovernmentDistilleryNarayanaguda,Hyderabad
(Reference:Page142ofComptrollerandAuditorGeneralReport,Civilforthe
yearended31stMarch2005–Para1.8.3)

53

 CHAPTER 5
DIRECTIONS REGULATING THE EXHIBITION OF RECOVERIES OF
EXPENDITURE IN GOVERNMENT ACCOUNTS
Introductory

Article 72.TheDirectionscontainedinthisChapterindicatethemannerofclassificationof
‘recoveries’ofexpenditureinGovernmentaccounts.

Theterm‘recovery’isusedinthisChapterinalimitedsensetodenoterepayment
oforpaymentbyanotherDepartmentofthesameGovernmentorbyanotherGovernment
or by a nonͲGovernment party (including Public Sector Undertakings, Autonomous Bodies
and Private Persons and Bodies to a Government Department) which initially incur the
chargeandclassifieditintheaccountsasfinalexpenditurebydebittoRevenueorCapital
heads of accounts. Recoveries towards Establishment charges, Tools and Plants, Fees for
procurementorInspectionofstoresorbothetc.,effectedatpercentageratesorotherwise
aresomeexamples.

Recoveries from Private Persons or Bodies and Governments Outside India

Article 73. Recoveries from private persons or bodies (including Local Funds and
Governments outside India) should, as a general rule, be treated as Revenue and not as
Deductionfromexpenditure.

Exceptions–(i)WhenaGovernmentundertakesaservicemerelyasanagentofa
privatebody,sothattheentirecostoftheserviceisrecoveredfromthatbody,thenetcost
toGovernmentbeingnil,therecoveriesmaybetakeninreductionofexpenditure.
(ii)Recoveriesofexpenditureonworksinprogressandtransactionsofstockandother
suspenseaccounts:
TheTechnicalEstimatestakecognizanceofallanticipatedreceiptsfromsaleproceeds
ofmaterials,plantetc.,receivedfromtheoldstructurewhilethereceiptsunder“Stockand
Suspense” are by their very nature inseparable from the expenditure recorded under the
mainhead.Therecoveriesfallingunderthesetwocategoriesshouldthereforebetreatedas
ReductionofGrossExpenditure.

Recoveries by one Government from another.


Article 74.  As between two or more Governments the following directions shall
regulatetheclassificationofrecoveries.
 (a)IftherecoveriesrepresentdebitstoanotherGovernmentofexpenditurewhich
wassodebitablefromthemomentitwassanctioned,theyshouldnotbetreatedasrevenue
oftheGovernmenteffectingtherecoveries,butasdeductionfromtheexpenditure.
(b) In the case of Projects, jointly executed by several Governments, where the
expenditureistobesharedbytheparticipatingGovernmentsinagreedproportions,butthe
expenditure is ab initio incurred by one Government and shares of another participating
Governmentsrecoveredsubsequently,suchrecoveriesfromotherGovernmentsshouldbe
exhibitedasAbatementofChargesundertherelevantexpenditureheadofaccountinthe
booksoftheGovernmentincurringtheexpenditureinitially.

54

 (c) Recoveries of the classes falling under (a), and (b), if not affected within the
accountsoftheyearinwhichtheexpenditurewasincurred,shouldbetreatedasrevenue.
ExceptionrIncaseswheretherecoveryismadeonthebasisofthecalendaryearinsteadof
the Financial Year, the whole amount of the recovery may be treated as reduction of
expenditure though a portion of it relates to expenditure incurred during the previous
FinancialYear.
(d) Recoveries on account of commuted value of pensions affected from other
Governmentsshouldbetreatedasdeductionsfromexpenditure.
(e)AllotherrecoveriesshouldbecreditedasrevenueoftherecoveringGovernment,
whenevertheyarereceived.

Classification of recoveries made by one Department from another Department of the
same Government.

Article 75.AsbetweendifferentDepartmentsofthesameGovernment,therecoveriesshall
be classified as deduction from the gross expenditure except that such recoveries as are
made by a Commercial Department e.g. Railways, Department of Posts, Department of
Telecommunications or a Departmental Commercial Undertaking (e.g. AIR) should be
treatedasreceiptsofthatDepartment.
Exception:rRecoveriesoffeesforpurchase,Inspectionetc.,effectedbytheCentralPurchase
Organizations of Government of India (e.g., DGS&D, Army Purchase Organizations of the
MinistryofDefence)aretreatedasreceiptsoftheDepartmentconcerned.

Noter1:  Such recoveries realized by a nonͲCommercial Department (other than the Central Purchase
OrganizationsoftheGovernmentofIndia)fromanotherDepartmentofthesameGovernment
shall be shown in the relevant Demand for Grant as “below the line” recovery under the
appropriate major head of account.  Recovery actually effected, irrespective of the year to
whichitrelates,shallbeadjustedinaccountsinreductionofexpenditureandexhibitedinthe
schedule of recovery to be attached to the Appropriation Accounts of the year in which the
recoveryiseffected.

Noter2:Theterm“recoveries”byCommercialDepartment(viz.Posts,TelecommunicationsandRailways)
or by a Departmental Commercial Undertaking (e.g. A.I.R) for the purpose of this Article shall
apply to recoveries in respect of services rendered to other Departments in pursuance of the
proper functions for which the Department is constituted, that is to say, in the case of
Department of Posts and Department of Telecommunications, recoveries shall be classified as
receipts only when they are made in respect of Postal, Telegraph or Telephone services
rendered to the other Departments.  Where, a Commercial Department or Departmental
CommercialUndertakingactsasanagentofanotherDepartmentforthedischargeoffunctions
not germane to the essential purpose of the Department, the recoveries shall be taken in
reductionofexpenditure.

Receipts and Recoveries on Capital Account.


Article 76. Notwithstandinganythingtothecontrarythatmaybeprovidedbyorunderthe
Directions in this Chapter, receipts and recoveries on Capital Account in so far as they
represent recoveries of expenditure previously debited to a Capital major head shall be
takeninreductionofexpenditureunderthemajorheadconcerned,exceptwhereunderthe
rules of allocation applicable to particular Department, such receipts have to be taken to
revenue.

55

 Settlement of Doubts or Disputes.

\Article 77. In case of doubt or dispute, the question whether any particular recovery is
classifiable as revenue or as deduction from expenditure under the Directions in this
ChapterthemattershallbereferredtotheMinistryofFinanceDepartmentofExpenditure,
ControllerGeneralofAccountsforitsdecisionontheadviceoftheComptrollerandAuditor
General.

Article 78. AlreadyDeleted.

56

 CHAPTERr6
DIRECTIONS REGULATING THE EXHIBITION OF LOSSES IN GOVERNMENT ACCOUNTS
Introductory

Article 79.  The Directions in this Chapter shall regulate the exhibition and adjustment of
lossesinGovernmentAccount.

Receipts

Article 80. (1) Ifaclaimberelinquished,thevalueoftheclaimshallnotberecordedonthe

expendituresideasaspecificloss.

(2) If money due to Government has actually reached a Government servant and is
thenembezzled,stolenorlost,eventhoughitmaynothavereachedthetreasuryandthus
have passed in the Consolidated Fund or the Public Account, it should be brought as a
receipt in to the Consolidated Fund or the Public Account, as the case may be, and then
shownontheexpendituresidebyrecordunderaseparateheadasaloss.
Noter1:Theterm“GovernmentServant”usedinClause(2)ofthisArticleIncludespersonswho,though
nottechnicallyborneonaRegularGovernmentestablishment,aredulyauthorizedtoreceive
moneyonbehalfofGovernment*. 
Noter2:WherelossesofPublicmoneyarewhollyorpartiallymetbynonͲissueofpayorpensionand
theAccountDepartmentauthorizedlyappliestheunissuedamounttomeetthepublicclaim,
theresultantbalanceoftheclaimaloneshouldbetreatedasaloss,theemolumentsduebeing
debited to the pertinent head of account as if they had been drawn and used by the
Governmentservantconcernedinpayingthepublicclaim.
Foot Noter* For a fuller definition of the term “Government servant”, see T.R.2 (b) of the Andhra
PradeshTreasuryRulesinPartͲI,VolumeͲIoftheAndhraPradeshTreasuryCode.

Buildings, Lands, Stores and Equipment.

Article 81. Losses or deficiencies need not be recorded under a separate head in the
accounts,thoughtheyshouldbewrittenoffanyvalueorcommercialaccountthatmaybe
maintained.IfanytransactionsunderthesecategoriesarerecordedunderaSuspensehead
intheGovernmentaccounts,lossesordeficienciesrelatingtheretomustbewrittenoffthe
Suspenseheadsalso.

Cash in Hand, whether in Treasuries or in Departmental Charge.

Article 82. All losses or deficiencies should be recorded under separate heads in the
accounts.
Noter1:Theacceptanceofcounterfeitcoinsornotesshallberegardedasalossofcash.

Noter2:Anyrecoverymadeinthecourseoftheyearinwhichthelossesarebroughttoaccountshallbe
shown by deduction from the head under which the losses is recorded.  Any recovery made
aftertheaccountsoftheyearareclosedshallbeshownasanitemofreceipt.


57

 Local Ruling under Articler82.

Alossofcashwhichiswrittenoffunderordersofacompetentauthorityshouldbe
debited as a contingent charge of the Department concerned.  No distinction should be
madebetweenalossaffectingaserviceheadandalossaffectingadebtorremittancehead,
exceptasregardslossesonremittancesofcoin,whichshouldbedebitedto“Accountwith
theReserveBankofIndia”,andirrecoverableloansandadvancesgrantedunderChapterͲX
of the Andhra Pradesh Financial Code, which, when written off under proper authority,
shouldbedebitedto“M.H.2075ͲMiscellaneousGeneralServices–OtherExpenditureͲOther
items”.

A loss of cash due to acceptance of counterfeit coins or notes and any amount
transferred from the treasury balance in order to make good any deficiency found in the
currencychestshouldbedebitedunderthehead“AdvancesͲRepayable”pendingrecovery
ororderstowriteitoff.AnyamountwhichtheGovernmentfinallyordertobewrittenoff
asirrecoverableonaccountofanysuchlosswouldbeadjustedasaProvincialchargeunder
the head “M.H.2075. Miscellaneous General Services – Other ExpenditureͲIrrecoverable
temporaryadvancesͲwrittenoff”.

Irregular or Unusual Payments

Article 83.Irregularorunusualpaymentsshouldberecordedintheaccountswithgeneral
referencetotheordinaryrulesofclassificationaccordingtothenatureoftheexpenditure:
forexample,anoverpaymentofpayshallbedebitedtothehead“pay”.Similarly,anexcess
paymentforbricksmanufacturedshallbedebitedtotheworkforwhichthebricksareused.
It is only when special heads exist in the accounts for recording such charges, as
compensations for damages, irrecoverable temporary loans written off and the like, that
unusualorextraordinarypaymentsshallbeseparatelyrecorded.

Inevitable Losses.

Article 84. WherelossesareaninevitablefeatureoftheworkingofaparticularDepartment,

the major head of account under which the expenditure of that Department is recorded
shallcontainseparatedescriptiveheadsunderwhichsuchlossmayberecorded.

Exhibition of Losses in Appropriation Accounts.

Article 85. The rulesrelating to the exhibition of losses in the Appropriation Accounts are
contained in the instructions issued by the Comptroller and Auditor General for the
preparationofthoseaccounts.
_____________________

APPENDIX – 1 Deleted

APPENDIXr 2 Deleted

58

 APPENDIX 3
(See Article 29)

Principles and Rules regulating the Distribution of
Certain Charges and Receipts between Governments

(Approved by Government in G.O.Ms.No.53, Finance (Accounts) Department, dated 13r02r

1962 in respect of Central and other State Governments. Memo No.68476rA/Accts/62r1,
dated 15r9r62 and Memo No.38458/Accts/62r2, dated 4r6r1962)

Ar INTRODUCTORY
BrPAY, ALLOWANCES, PENSIONS, ETC.

I.IncidenceofPayandAllowances,otherthanLeaveSalaries.
II.IncidenceofLeaveSalaries.
III.Deleted
IV.IncidenceofPensions.
V.Deleted.
VI.Deleted.
VII.Deleted.
VIIͲA.IncidenceofFamilyPensionsinrespectofArmedForcesOfficersandofCivilOfficers
servingwiththeArmedForces.

C – OTHER CHARGES

VIII.IncidenceofexpenditureinvolvedinAuditandkeepingAccounts.
IX.IncidenceofGrantsofLandandAlienations.
X.  Incidence of the cost of Police functions on Railways including the cost of protecting
RailwaysBridges.
XI. Incidence of the cost of (1) Forest Surveys carried out by the Survey of India and (2)
ForestmapspreparedbythatDepartment.
XII. Incidence of the charges relating to the maintenance and demarcation of and disputes
over,boundaries.

D – RECEPTS

XIII.IncidenceofLeaveSalaryandPensioncontributionsrecoveredinrespectofGovernment
servantslentonForeignService.
___________________

59

 A – INTRODUCTORY

The rules regulating the incidence of pay, leave and pension, etc., charges of
Government servants as well as of certain other charges and receipts between
Governments which are set out in this Appendix are based on arrangements agreed
betweenthedifferentGovernmentsandarethereforebringingonallofthem.

B – PAY, ALLOWANCES, PENSIONS, ETC

I. Incidence of Pay and Allowances, other than Leave Salaries.

1.  Subject to any other arrangements which may be settled mutually between the
Governments concerned, the incidence of transit pay and allowances including travelling
allowancesofaGovernmentservanttransferredfromoneGovernmenttoanother,willbe
regulatedinaccordancewiththefollowingprinciples:Ͳ
(i)WhenaGovernmentservantistransferredpermanentlyfromoneGovernmentto
another,histransitpayandallowancesincludingtravellingallowancesshallbebornebythe
Governmenttowhichheistransferred.
(ii)  When the services of a Government Servant are lent by one Government to
another, the transit pay and allowances including travelling allowances while he is joining
andleavingthenewserviceshallbedebitedtotheborrowingGovernment.Thisprinciple
appliesevenincaseswheretheGovernmentservantlenttakesleaveeitherbeforejoining
the borrowing Government or before reͲjoining the lending Government and holds good
eveninrespectofjoiningtimeadmissibletoaGovernmentservantreturningfromleaveout
ofIndiaofmorethan120daysunderRevisedLeaveRules.Forthispurposeofficersofthe
Indian Medical Service employed under Provincial Governments should in all cases be
regardedaslenttothoseGovernmentsbytheCentralGovernment(DefenceDepartment).
(iii)InthecaseofanofficerinjointcadreservingtwoGovernmentshistransitpayand
allowances including travelling allowances on transfer from one office to another shall be
debitedtotheofficetowhichheisproceeding.
(iv) “When a Government servant while on foreign service is transferred to another
foreignservicewithoutrevertingtotheGovernmentservice,thetransitpayandallowances
and transfer Travelling Allowances shall be borne by the foreign employer to whom the
employeeproceedsontransfer”.
(Govt.MemoNo.49948/1113/Accts/68,dated15Ͳ5Ͳ1969)
Note:r “In the case of Government servants returning from duty abroad whose services are lent to another
Government,theliabilityoftheborrowingGovernmentforthetransitpayandallowancesIncluding
travellingallowanceswhilejoiningthenewservicewithoutreportingtointheoriginalserviceshallbe
restrictedtotheperiodcommencingfromthedateofarrivaloftheGovernmentservantinIndia.”
(Govt.MemoNo.88795/2581/Accts/63Ͳ3,dated.25Ͳ2Ͳ1964)

2.WhenaMilitaryorMedicalOfficerholdingacivilpostonconsolidatedpaywhichis
lessthanhismilitarypayisallowedtodrawthedifferencebetweenthem,hedrawsitfrom
thedepartmentͲCentralorStateͲfromwhichhereceiveshisconsolidatedpay.

60

3.  The following Rules govern the incidence of the cost of troops lent to Civil
Departments of the Central Government and to State Governments.  The words ‘Military’
and‘Troops’areusedincludeIndianNavyandAirForcesaswellastheArmy.
(1)  When Troops are required on duties of a (Military) nature – [e.g., ceremonial
purposes and provision of escorts or guards of honour in circumstances not covered by
instructionNo.755oftheRegulationsfortheArmyinIndia(1962Edition)andflagmarches
whentheyfallintothecategoryofcasesinvolvingdutiesofamilitarynatureandwhenthey
are not connected with the maintenance of law and order], the extra cost, if any of
supplyingtheservicesrequired(e.g.,inthewayoftransport,equipment,etc.)willbemetby
acontributionfromStateortheCivilDepartmentconcernedoftheCentralGovernmentto
theDefenceServiceEstimates.
Note:Ͳ The cases in which flag marches come within the scope of this rule will be decided by the Central
Government.

(2)(1)thetypesofdutiesthatArmedforcesmaybecalledupontoperforminaidof
CivilAuthoritiesareasfollows:Ͳ
(a)Maintenanceoflawandorder.
(b)Maintenanceofessentialservices.
(c)Assistanceduringnaturalandothercalamitiessuchasearthquakes,floods,fire
andfamine.
(d)Assistancerequiredintheexecutionofdevelopmentprojects.
(e)AnyothertypesofassistancewhichmaybeneededbytheCivilauthoritiesand
whichtheArmedForcesareinapositiontorender.
(2)Formaintenanceoflawandordervide(a)inrule2(1)above,allexpenditurewillbe
borne by the Central Government but the State Government may contribute towards the
cost,iftheywishtodoso.
(3)Formaintenanceofessentialservices,forassistanceduringnaturalcalamitiesand
assistance in the execution of development projects, vide (b) to (d) in rule 2(1) above, no
recoveries will be made from the State Government/Union Territory Administration on
accountof:Ͳ
(a)NormalpayandallowancesandrationsforservicepersonaloftheUnitwhichmay
be made available from within the Order of Battle.  However, in cases where additional
units are maintained by retaining the Units due for disbandment or by raising new Units
specifically to meet the requirements of State Governments/Union Territories, the entire
costoftheseunitswillbecharged.
(b)Allotherexpenditurelikethecostofpaymentforconsumablestoresincludingpay
andallowanceswillbecharged.
(c)FornonͲconsumablestoresandequipment:Ͳ
(i) Depreciation assessed on the replacement cost on account of wear and tear.
ForAircraft,depreciationwillbecalculatedontheoriginalcost.
(ii)Costofrepairsandmaintenance.

61

 (iii) Cost of replacement of equipment rendered unserviceable, assessed on its
conditionbeforeuse.Inthecaseofaircraft,normalstrikeofwastageelement
willbecharged.’
(d)Incidentalexpenditure,e.g.costofmoveofUnits,Personnelandequipmenttoand
fromthesiteofworkandextraallowances,rations,clothingandamenitieswillbecharged
whereprovided.
(e)Hospitalizationandtreatmentoftheservicepersonnelinjuredwhilstemployedin
renderingaidwillbecharged.
(f) Pensionary liability in respect of any troops while employed in aid of Civil
authoritieswillbethatofGovernmentofIndia.Damagestocropsorcompensationpayable
tocivilianswouldbetheresponsibilityoftheStateGovernment.
(g)AssistancerenderedbyArmedForceforextinguishingfirewillbegovernedbythe
principleslaiddownintheMinistryofDefenceletterNo.F.256/51/D(15)dated18thApril,’55
asamplifiedletterdated18thMay,1955.
(h) NonͲconsumable stores and equipment issued in the circumstances detailed in
para 2(3) above, the depreciation rate will be calculated by dividing the Price Vocabulary
ratesplus25%bythelifeoftheiteminuse.AdditionalpackingandTransportationcharges,
costofrepairsandmaintenancecharges,costofstoresissuedforrepairwillbepaidbyCivil
authorities.
(i) Cost of replacing items of personal kit/clothing rendered unserviceable or lost
accidentallyduetonofaultofanindividualwhileemployedinaidduringnaturalcalamities
willbemetbytheStateGovernmentifclassifiedbytheSurveyBoardonterminationofaid.
(j)InthecaseofIndentsforequipmentonloanforperiodofoversixmonths,theissue
willbeonlyofpaymentandnotonloan.
(k)Nodepartmentalchargeswillbeleviedoverandabovethecostofreplacementof
Equipment and stores rendered unserviceable during rendition of aid during flood, relief
operationsandothernaturalcalamities.
(1)Recoveriesofhirechargesinrespectofstoresotherthanordinancestoreswillbe
madeasfollowing:Ͳ
(i)Tools&PlantEngineeringStores
Hire charges will be based on Para 943 of MES Regulations.  For items not
coveredbyabovePara,thechargeswillbefixedinconsultationwiththeMinistryof
Defence(Finance).
(ii)MTVehicles.
 RecoverywillbemadeatnormalratesinaccordancewithArmyInstructionNo.928
of1945asamendedfromtimetotime.Inthecaseofitemsnotcoveredbythis,thehire
chargeswillbefixedinconsultationwiththeMinistryofFinance(Defence).
(4)ForanyothertypeofAssistance,videitem(e)inrule2(1)above.
(a)ThecompletecostofArmedForcesincludingordinarypayandallowancescostof
transportofequipmentincludingloss,repairetc.andextraͲordinarychargesintheshapeof
specialpayortransportationofstoreswillberecovered.

62

(b)Therecoveriesinrespectofstoresequipmentorvehiclesissuedinconnectionwith
aidtocivilauthoritieswillincludehirechargesforstores,equipmentorvehiclesassessedas
pernormalrulesandexpenditureincurredontransportation,handlingetc.charges.
(c)Thedepreciationchargesincaseofordinancestoreswillbecalculatedonthebasis
ofpriceVocabularyratesplus50%dividedbylifeoftheitemsinuse,expressedinmonths.
(d)Therecoveriesofhirechargesinrespectofstoresotherthanordinancestoreswill
bemadeonthelineslaiddowninrule2(3)(1)above.
(e)InthecaseofassistancerenderedbyIndianNavytoCivilMinistriesetc.ortheloan
on hire of Naval Yard Craft, equipment, tools etc.  the depreciation charges will be
calculatedasunder:Ͳ
(i) In terms of Para 1(b) of the Ministry of Defence letter No.Dy/0201/IHQ/SOͲ
II/3152/D(NͲI)dated21Ͳ11Ͳ1959and3620/D(NͲI)dated17thSeptember’77as
amended from time to time for loan on hire of Naval Yard Craft, equipment
tollsetc;and
(ii) for assistance rendered by India Navy Ship, in terms of Ministry of Defence
letter No.Ac/3977/8(2)NHQ/1951/DO III/DLN.II dated 26th December 1980 as
amendedfromtimetotime.
(f) In the event of difference of opinion as to the actual method of calculating the
chargespayablebyStateGovernment,thedecisionoftheGovernmentofIndiawillbefinal.

4.(1)RewardsforproficiencyinorientallanguagespaidtoaMilitaryOfficerfromthe
Defence Services Estimates during the three years preceding his transfer to other
DepartmentsoftheCentralGovernmentortoStateGovernmentswillberecoveredbythe
ControllerofDefenceAccounts(Pensions),Allahabad,fromthedepartmentorGovernment
concernedonconfirmationoftheofficerinhisCivilappointment.

4.(2)RewardstoMilitaryOfficersintemporaryCivilemployundertheCentralorState
Governments for proficiency in oriental languages are paid by the Controller of Defence
Accounts (Pensions), Allahabad from the Defence Services Estimates in the first instance.
On confirmation of an officer in the Civil Department, theController of Defence Accounts
(Pensions), Allahabad, will recover from the department or State Government concerned,
theAmountofanylanguagerewardspaidtotheofficerfromtheDefenceServiceEstimates.

4.(3)TheamountrecoverablefromtheCivilDepartmentoftheCentralGovernmentor
fromtheStateGovernmentinthesecasesisthecivilrateoflanguagerewardaspublished
by the Department of Education but in the case of officers of the category referred to in
subͲclause (1) above the difference between the Military and the Civil rates of awards is
recoverablefromtheofficersthemselvesininstallmentsofRs.50permensem.
Note:rRewardsforpassingtheLowerandHigherStandardexaminationsinUrdubyofficersintemporary
CivilemployarenotrefundabletotheDefenceServicesEstimates.

4ͲAIndianCommissionedOfficersoftheArmedForcesinCivilEmploycounttheirCivil
serviceasqualifyingfortheoutfitallowanceunderitem(d)of
A.I.(1)16S/48
A.F.I.(1)6/S/48Providedthat

63

R.I.N.(1)4/S/48
(a)theirpayandallowancearegovernedbythenewpayCode;and
(b)theyarerequiredtowearuniformwhileincivilemploy.
 TheentirecostoftheoutfitallowanceisdebitabletotheestimatesofthatMinistry
(Central Civil)/ State Government under whom the Officer is employed and the allowance
becomesdueforpayment.

5.Whensoldiers,aresentunderMilitaryescortfromonestationtoanothertostand
trialonacriminalcharge,theywilltravellikeanyotherpartyofsoldiersonduty,undera
warrant furnished by the Military authorities, the charge being met from the Defence
ServiceEstimates.WhenasoldierisconductedbyaPoliceescort,thechargewillbeCivil;
thewarrantissuedinsuchcasesshouldincludetheaccusedasheisasoldierproceedingto
acertainplaceundertheordersofhisMilitarysuperiorandthereforeonduty.

6.CivilianGovernmentservants,whobelongtotheArmyinIndiaReserveofOfficers,
whencalledupfortraining,receivethefollowingemoluments:Ͳ
(i)Whenproceedingtocarryouttheirtrainingdirectfromtheircivilappointments,the
payandallowanceswhichtheywouldhavedrawnintheircivilappointmentsbutfor
thetraining,forthewholeperiodofabsenceonsuchtraininginclusiveofthetime
spentintransittoandfro;
(ii)  When proceeding to carry out their training while on leave in India, Myanmar, Sri
Lanka,UnitedKingdomorNorthernIreland,thecivilleavepayandallowanceswhich
theywouldhavedrawnbutforthetraining;
(iii)WhenproceedingtocarryouttheirtrainingontheexpiryofleaveoutofIndiataken
from their civil appointments but before reͲjoining theircivil appointments for duty
joiningtimecivilpayfromthedateofdisembarkationinIndiatothedatepreceding
that on which their training, commenced and full civil pay for the period of actual
training and the periodspent in journeying to the place oftheircivil appointments;
and
(iv)Militarypayandallowancesfortheperiodofactualtraining.

 The emoluments drawn under (i) to (iii) are debitable to the CivilͲCentral or State
Estimatesandthatunder(iv)totheDefenceServiceEstimates.

 It is necessary to provide a substitute in the place of such an officer undergoing
training,theadditionalcostwillbeachargeonCivilEstimates.’
Note:rThisruleisalsoapplicableinregardtotheallocationofthecivilpayofaGovernmentservant,
whoisamemberoftheIndianNavalVolunteersReserveortheIndianNavalReserve,whencalled
upfortraining.

7.  Reservists of the Indian Army employed under the Central or State Governments
will, when called up for periodical military training receive military pay and allowances.
Theywillalsoreceivetheexcess,ifany,oftheircivilpayovertheirmilitarypay,provided
thatthisconcessionisspecificallysanctionedbytheDepartmentoftheGovernmentofIndia
ortheheadoftheattachedorsubordinateofficeconcerned,orbytheStateGovernmentin
whoseemploythereservistsareservingintheircivilcapacity.Exceptwherethecivilpayof
thereservistsismetfromtheDefenceServiceEstimatestheextraexpenditureinvolvedwill
notconstituteachargeagainsttheDefenceServicesEstimates.

64

7ͲA.Civilian,CentralorStateGovernmentservantswhoaremembersofthevarious
Army,NavyandAirForceReserves(excludingthereserveoftheofficers)will,whencalled
upforperiodicaltraining,receivepayandallowancesasunder:Ͳ

(a) during the transit period they will be entitled to their civil rates of pay and
allowancestobemetfromtheBudgettowhichsuchexpenditureisdebitable;

(b) for the period of training (excluding periods of transit) if the pay and allowances
(excludingconcessionsinkind,e.g.,freeration,etc.,)admissibleasreservistareless
thanthepayandallowancesadmissibleinthecivilpost,thedifferencewillbepaid
and debited to the Budget head to which the individual’s civil pay is normally
debitable.

8.Deleted.

9.TheMilitarypayandallowancesdrawnunderparagraph250oftheRegulationsfor
theAuxiliaryForce,India,byaCivilianGovernmentservantwhoisamemberoftheAuxiliary
Force,India,onhisbeingcalledoutorembodiedundersection18oftheAuxiliaryForceAct,
are borne by the Defence Service Estimates.  In cases in which the Government servant
draws,insuchcircumstances,civilrateofpay,theamount,ifany,bywhichthoseratesof
payexceedmilitarypayandallowancesisdebitabletotheordinaryheadofexpenditureto
whichthecivilpayoftheindividualconcernedisdebitable.

10.   Travelling allowance of Telegraph signalers accompanying State Governors and
otherhighofficialsontourisdebitedtothedepartmentconcerned,althoughtheirpayfor
theperiodisdebitedtotheTelecommunicationsDepartment.

11.Deleted.

12.Subjecttoanyseparateagreementsthathavebeenormaybearrivedatbetween
the various Governments, the pay and allowances including travelling allowance of a
GovernmentservantsummonedtogiveevidenceinhisofficialcapacityinaCriminalCourt
or in a Civil Court in a case in which Government is a party are, during the period of his
absence,debitedtotheGovernmentunderwhichheisemployed.Actualexpensesunder
the rules of the Court, if admissible, are, however, payable by the Court, and debited to
Courtcontingencies.

Local ruling under Rule 12

 Therulesregulatingthepaymentoftravellingallowancetoofficersofcertainother
Governments including certain Foreign Governments appearing as witnesses on summons
before the Criminal Courts in the State of Andhra Pradesh and to officers of the Andhra
Pradesh Government appearing as witnesses on summons before the Criminal Courts of
other Governments and the incidence of these charges are contained in the publication
“CriminalRulesofPracticeandOrders”issuedbytheHighCourtofJudicatureatHyderabad.

65

 IIrIncidence of Leave Salaries.

 The following rules govern the incidence of leave salaries of Government servants
whohaveservedundertwoormoreGovernments.
1. (a)The existing system ofallocation or sharing of the liability on account of leave
salaryorpaymentofleavesalarycontributionbyoneDepartmentofCentralGovernmentto
another including Railways, Posts, Telecommunications, Defence Departments dispensed
with.TheliabilityforleavesalarywillbeborneinfullbytheDepartmentfromwhichthe
Government servant proceeds on leave, whether it be his parent Department or a
borrowingDepartmentwithwhomheisondeputation.
 In the case of Government servants who avail of leave on termination of their
deputationperiod,theliabilityfortheleavesalarywillbebornebytheDepartmentwhich
sanctionstheleave.
 TheaboveRuleswillapplytoallcasesofleavesalariespaidonorafter1stJanuary,
1978.
(GOI.,M.F.,O.M.No.F.2(117)/76/SC,datedthe26thDecember,1977)

1.(b)ThesystemofallocationofleavesalarybetweenCentralandStateGovernments
andbetweenStateGovernmentswasdispensedwitheffectfrom1.4.1987.
(Lr.No.14(5)/86/TA/1029dt.9.10.1986ofCGAMinistryofFinanceDepartmentGOI,NewDelhi);
(i) Service under the “Local Fund” administered by Government and Commercial
Department within the same Government should be regarded as service under
separateGovernment;
(ii) a lending Government is ordinarily a Government under which a Government
servantfirstobtainspermanentemployment;
(iii)Deleted.
Notes:r1to4deleted

Local Rulings

(1).WhenaGovernmentservantistransferredfromserviceunderaGovernmentto
aGovernmentotherthanthatunderwhichhewasfirstemployed,leaveaccountshouldbe
continuously maintained and no subsidiary leave account need be maintained for the
servicerenderedinborrowingGovernment.
(2)Deleted.

3.  The Government to which a Military Commissioned Officer in Civil employ is
transferred should not be regarded as occupying the position of a lending Government
unlessanduntiltheofficerobtainspermanentemploymentunderthatGovernment.
(4)Deleted
(5)Deleted
(6)Deleted
2.Deleted

66

 Local Rulings

(1).FurloughtakenbyMilitaryOfficers,shouldbetreatedasleaveonhalfaverage
payandthefurloughpayadmissibletothemunderMilitaryRuleswhileonsuchfurloughin
orexͲIndia shouldbe viewedasequivalentofleaveonaveragepayforpurposeofraising
debits, the privilege leave taken by such officers being viewed as equivalent of leave on
averagepayforthispurpose.
2.Deleted.
3.Deleted.

Local Rulings under Rule 3

1. Incidence of leave salary of a Government servant who has been transferred

permanently to LocalrFund not administered by Government:r As per FR 129, the
transfer of Government servants to service under Local Funds which are not
administered by Government will be regulated by FRs in ChapterͲXII i.e.  Foreign
servicetermsandconditions.Onthecontraryleavesalaryofpersonstransferredto
GovernmentservicefromLocalFundnotadministeredbyGovernmentisregulatedas
perFR130.
2. Incidence of leave salaries of employees of Local Funds administered by Government
who are transferred to Service under Government or vice versa:ͲCasesupto31Ͳ3Ͳ1987
allocationofleavesalaryshouldbemadebetweenthedifferentGovernmentsaslaid
downinthissection.From1Ͳ4Ͳ87onwards,noallocationofleavesalarybetweenthe
Governments.  The liability of leave salary should be borne by the Department from
whichemployeeproceedsonleave.
3. Classification of leave salary of a State Government servant holding a post under the
Central Government in addition to his own post under the State Government:ͲWhena
StateGovernmentservantisappointedtoholdapostundertheCentralGovernment
inadditiontohisownpostundertheformer,theGovernmentofIndiahavedecided
(videNo.F.78CivilServiceRegulations26,dated3rdMarch1926oftheGovernmentof
India,FinanceDepartment)thatthewholeoftheincreaseintheleavesalarydueto
hisholdingaCentralGovernmentpostisdebitabletothatGovernment.Thisprinciple
isequallyapplicabletotheincreaseinthejoiningtimepayunderFundamentalRules
107(b)(ii)whichispracticallyleavesalaryinanothername.
4.AlreadyDeleted.
5.  Incidence of Leave Salary of Research Staff employed in connection with the Research
Scheme financed by the Indian Council of Agricultural Research:rThe Research staff
employed on Schemes of the Indian Council of Agricultural Research falls under two
categoriesͲ
(1)thosewithalienonsubstantivepostsunderGovernment;and
(2) those without such lien, directly recruited for temporary employment on such
schemes.ThesemayfurtherbesubͲdividedintoͲ
(a) Officiating men, who, though deputed to work on a Council’s Scheme would
continueinserviceunderGovernmentbutfortheirdeputation.
(b)Officiatingmenwhowouldhavebeendischargedforwantofvacancy,butfor
theirdeputationtoworkonaCouncil’sscheme.


67


 Staff falling under category (1):r The entire leave salary is debitable to State
revenueswhethertheyareemployedonoldornewschemes,i.e.,schemessanctionedafter
31stMarch1938.

 Staff falling under category 2(a) and (b):rThe leave salary in respect of personal
employedonoldschemesisdebitabletoStaterevenueswheresubstitutesareemployedin
theleavevacancy.Incaseswherenosubstitutesareentertained,theleavesalaryisdebited
tothegrantoftheschemeconcerned.Theleavesalaryofstaffemployedonnewschemes
andrenewalofoldschemesandfailingundercategory2(a)isdebitabletoStateRevenues,
but that of those falling under category 2 (b) to the funds of the Council and only to the
extentofleaveadmissibleundertheCentralCivilServices(Leave)Rules,1972oftheCentral
Government,inrespectoftheperiodofemploymentsundertheCouncil’sScheme.
6.Deleted.
7.Deleted.
8.(1,2,3,4)Deleted.

3rA.WhenaGovernmentservantisgrantedanextensionofserviceandthewhole
oftheleaveathiscreditonthedateofcompulsoryretirement,encashedaspertheleave
rulesunderFR86(a)oranyothercorrespondingleaveruleandnoleaveiscarriedforward
onextensionofservice,theGovernmentforwhosebenefittheextensionissanctionedwill
bear the entire charge for leaveͲsalary in respect of the leave earned by him during the
periodofextension.When,however,suchaGovernmentservantcarriesforwardanyleave
on extension of service, such liability continues, but only in respect of the leave actually
carriedforward.

4.Deleted.

5.  The Government which sanctions “leave not due” will bear the charges on
accountofsuchleaveinthefirstinstanceinallcases,butincaseswheretheGovernment
servantonreturnfromsuchleaveistransferredtoanotherGovernmentbeforethe“leave
notdue”takenbyhimiscompletelyearnedbyduty,suchreadjustmentofthechargemay
bemadebeasmaybeagreeduponbythetwoGovernmentsconcerned.

Local Ruling under Rule – 5

The following arrangements have been agreed upon between the Andhra Pradesh
Government and the Central Government and the Governments of West Bengal, Assam,
Bihar,Odisha,thePunjabandtheUttarPradesh.

When an officer who has been granted and has availed himself of leave not due
transferred to another Government before the leave not due taken by him is completely
wipedoutbyserviceundertheGovernmentwhichsanctionedtheleave,theportionofthe
leaveͲsalarywhichcannotundertherulesbeadjustedagainsttheGovernmentsanctioning
theleave,willbedebitedtotheotherGovernment.


68

 Whenforanyreasontheofficersotransferredfailstoearnsufficientleavetowipe
outtheleavenotduegrantedtohimbeforetransfer,theGovernmentwhichsanctionedthe
leavetohimwillbereͲdebitedwiththeleaveͲsalaryfortheperiodofleavenotduewhichis
notwipedoutbysubsequentserviceintheprovincetowhichhehasbeentransferred.

 In the case of transfers between the Andhra Pradesh Government and the
GovernmentofMaharashtraeachcasewillbedealtwithonitsmerits.

6.  With effect from 1Ͳ4Ͳ1987. LeaveͲsalary in respect of special Disability Leave
granted to a Government servant will be borne by the Government which sanctioned the
leave.

7.TheallowancespaidtoaGovernmentservantduringstudyleavewillbeborneby
theGovernmentunderwhichhewasemployedwhenthestudyleavewasgranted.

8.TheGovernmentwhichreceivedorremittedthecontributionforleaveͲsalaryofa
Government servant in Foreign services should bear the charges for his leave salary in
respectoftheleaveearnedbyhimduringsuchservice.

Local Ruling

 Where the leave salary is chargeable to another Government, the amount will be
debited through account current to the Government concerned and where it relates to a
ZillaParishad,orForeignemployer,thechargeshouldbeclassifiedunderthesameheadas
payandtherecoveryshouldbeeffecteddirectfromtheZillaParishadorForeignemployer
andwhenrecoveredintimatedtoAccountantͲGeneral,AndhraPradesh.

9.InrespectofGovernmentservantssubjecttotheCentralGovernment’sCentral
CivilServices(Leave)Rules,1972,orsimilarrulesissuedbyotherGovernmentswhichmake
thecalculationofleaveinrelationtotheperiodofdutyimpossible,contributionforleave
salaryisrecoveredfromborrowingGovernments.TheliabilityofaborrowingGovernment
to pay contributions to the lending Government ceases when a Government servant is
permanently transferred to the former, but the lending Government remains responsible
fortheleavesalaryoftheGovernmentservantinrespectof“earnedleave”atcreditonthe
date of his permanent transfer to the borrowing Government.  This amount of ‘earned
leave”shouldbeexhaustedfirstbytheGovernmentservantbeforeanyleaveinrespectof
serviceafterpermanenttransfertotheborrowingGovernmentistakenbyhim.TheleaveͲ
salaryinrespectofanyotherkindofleavewhichmaybetakenbytheGovernmentservant
after his permanent transfer to the borrowing Government under the leave rules of that
GovernmentwillbebornebythatGovernment.

Note 1:Ͳ In the case of officers borne on joint cadres, allocation of leave salary will be made in
accordancewiththearrangementsmutuallyagreeduponbytheGovernment’sconcerned.
Noter2Deleted.

10.Deleted.

11.Deleted.

69

 Section – III is deleted.

IV – Incidence of Pensions

1.Exceptinregardtotheapportionmentofliabilitiesinrespectofpensionsofthe
serving and retired Government servants of the undivided India between India and
PakistanthefollowingrulesregulatetheadjustmentofpensionarychargesofGovernment
servants who have served under one or more than one  Government.  These rules also
constitutetheagreementsrelatingtothedistributionofpensionarychargescontemplated
byArticle290oftheConstitutionofIndia.

2.Deleted.

2rA. A Local Fund administrated by Government should be regarded as a separate
Governmentforthepurposesoftheserules.

3.Forthepurposeoftheserules–
(1)”Lengthofservice”meansofqualifyingservice”.
(2)ServiceunderaGovernmentincludesperiodforwhichaGovernment
servantdrewpayorleavesalaryfromthatGovernment.
(3)Deleted.
(4)Deleted.
(5)ForeignServiceshouldbetreatedasserviceundertheGovernmentwhich
received,orremitted,asthecasemaybe,thecontributionsforthepensionin
respectofsuchservice.
(6)Compassionateallowancesaretreatedaspensions.

4.SimplificationofadjustmentofallocationofpensionbetweenvariousDepartments
ofCentralGovernmentandStateGovernments.

(a)  The liability of pension including gratuity in respect of Government servants
serving under various Central Government Departments including Railways, Posts,
TelecommunicationsandDefenceDepartmentswillbebornebytheDepartmenttowhich
the Government servant permanently belongs at the time of retirement.  No recovery of
proportionatepensionneedbemadefromotherCentralDepartmentsunderwhomhehad
served.Theseorderstakeeffectfrom1.1.1978andapplicableforallpensionssanctioned
onorafterthedate.
(G.O.I.MinistryofFinanceOMNo.F(2)/117/76/SCDL26.12.77).
(b)ThesystemofallocationofpensionbetweenCentralandStateGovernmentsand
betweenStateGovernmentswasdispensedwitheffectfrom1.4.1987andwillapplytoall
cases of pensions sanctioned on or after that date.  In pursuance of these orders, the
liability of pension including gratuity will be borne in full by the Government (Central or
State) to which the Government servant permanently belongs at the time of retirement.
NowrecoveryofproportionatepensionwillbemadefromtheCentral/StateGovernments
underwhomhehadserved.
(Lr.No.14(5)/86/TA/1029,dt.9.10.86ofCGAMin.ofFina.Dept.,ofExpr.,GOI,NewDelhi).


70

 (c) It is further clarified by G.O.I. that in the case of retirement/ death before
1.4.1987 where pensionary benefits are sanctioned on or after 1.4.1987 there may be no
allocation of pension.  As regards the type of cases where a pensioner retired prior to
1.4.1987andpensionwasalsosanctionedbefore1.4.1987butarevisionbecomesdueafter
1.4.1987, it is clarified by G.O.I. that although the pension had been sanctioned prior to
1.4.1987therecoveryofproportionatepensionneednotbeinsisteduponafterrevisionas
itwouldbeinkeepingwiththespiritoftheordersdt.9.10.1986.
(Lr.No.14(50/86/TA/328,dt.23.03.1988ofCGA,MinistryofFinance,G.O.INewDelhi).

5.Deleted.

6.Whenadeficiencyinqualifyingserviceiscondoned,theperiodcondonedshould
bereckonedasserviceundertheGovernmentwhichcondonesit.

7(a)Thevariouspensionssanctionedpriorto31.3.1987suchaswoundandinjury
pensions,pensionstodependantsofMutinyVeterans,specialadditionalpensionsetc.,and
allocated between various Governments as per the then existing rules will continue to be
allocatedassuchevenafter1.4.1987.
(b)IncidenceofpensionofGovernmentservantstransferredbetweenBurma(Now
Myanmar)andIndiaafter31stMarch,1937:ͲIthasbeendecidedbytheCentralGovernment
inconsultationwiththeGovernmentofBurma(NowMyanmar)thattheliabilityoftheState
Government for the payment of pension of officers (including High Court Judges)
transferred between Burma (Now Myanmar) and India after 31st March, 1937 should be
limitedtothatearnedbyserviceintheStateconcerned.
 Provisions of High Court Judges (salaries and conditions of services) Act, 1954 as
amendedupto1999intendedtoprotecttheservicerightsoftheJudgesdonotprecludean
arrangementofthisnature.

8.Deleted.

9.to35.Deleted.
Section V –isDeleted.
Section – VIisDeleted.
Section – VIIisDeleted.

VII.A – Incidence of Family Pensions in respect of Armed Forces Officers

and of Civil Officers serving with the Armed Forces.

FamilyPensionsinrespectofArmedForcesOfficersgrantedunderDefenceservice
Regulations or instructionsͲwhether at the ordinary or other rates – are debited to the
DefenceServiceEstimates,eventhoughtheofficersconcernedmayhaveservedunderCivil
Departments of the Central or State Governments.  Family Pensions in respect of Armed
ForceOfficersinCivilemploygrantedundertheprovisionsofsectionIIIofChapterXXXVIII
oftheCivilServiceRegulationsortheSuperiorCivilServices(ExtraordinaryPensions)Rules,
1936, or the Central Civil Services (Extraordinary Pensions) Rules or under similar rules
framed by the State Governments are debited wholly to the Civil DepartmentͲCentral or
StateͲasthecasemaybe.

71

 FamilyPensionsinrespectofCivilOfficersservingwiththeArmedForceseitherina
Civilcapacityorotherwise,aredebitabletotheDefenceServiceEstimates.

C – OTHER CHARGES.

VIII – Incidence of Expenditure Involved in Audit and keeping Accounts:r

ThefollowingrulesgoverntheincidenceofexpenditureonAuditandAccounts:Ͳ
(i) Under Article 149 of the Constitution and the provisions of Section 13 of the
Comptroller and Auditor Generals (DPC) Act, 1971 the Comptroller and AuditorͲ
GeneralisresponsiblefortheauditofallexpenditurefromtherevenuesoftheUnion
andoftheStatesandcertainaccountsspecifiedintheAct.Inconductingsuchaudit,
the Comptroller and Auditor General performs statutory function entrusted to him
andthecostofthisfunctionisachargeoftheCentralGovernment.
(ii) Besides the audit of expenditure from the revenues, of the Union and of the States
and of certain accounts, as mentioned in Rule (i), the Comptroller and AuditorͲ
General may be entrusted with the audit of the accounts of “any other authority or
body”byorunderanylawmadebyParliamentundertheprovisionsofArticle149of
the Constitution.  The cost of such audit is recoverable from the authority or body
whoseaccountsareaudited.
Note –1:ͲTheexpression“anyotherauthorityorbody”doesnotincludeprivatecommercialandquasiͲ
commercialundertakings(otherthanGovernmentcompaniesasdefinedinSection617ofthe
companiesAct,1956)inwhichGovernmentsinIndiamaybeparticipating.
Note –2:Ͳ In the case of Government Companies the recovery of the cost of supplementary audit
conductedundersection619(3)(b)oftheCompaniesAct,1956shallbewaivedinthosecases
where audit is doneby theComptroller andAuditor –General through his own departmental
staff; but shall be enforced in case where the Comptroller and Auditor General employs
professionalauditorsforthesecondaudit.
(iii) IfaStateGovernmentrequeststheComptrollerandAuditorGeneraltoarrangefora
more detailed or a local audit of expenditure, transactions or accounts etc., which
relate to or form part of the accounts of the State, the criterion for deciding the
incidenceoftheexpenditureinvolvedinsuchauditiswhetherornottheComptroller
and Auditor – General aggress to do the work as part of his legitimate statutory
functions.Ifhedoes,thecostoftheauditshouldbetreatedasachargeoftheCentral
Government,sincewhatisinvolvedinanextensionofauditforwhichtheComptroller
andAuditorͲGeneralisstatutorilyresponsible.Thefactthatsuchauditisundertaken
in a single State is not a decisive consideration in the apportionment of cost as the
extent of audit to be conducted in any case is determined by the Comptroller and
AuditorͲGeneral.
(iv) TheComptrollerandAuditorͲGeneralisnotresponsibleab initio fortheauditofany
accounts mentioned in Section 13(b) of the Comptroller and Auditor General’s
(DPC)Act,1971butwhenheundertakestheauditofanysuchaccountshebecomes
statutorilyresponsibleforthework.Inthiscasealso,thecostofauditisachargeof
theCentralGovernment.
(v) TheComptrollerandAuditorͲGeneralisnotstatutorilyresponsiblefortheauditofthe
accounts of local authorities (other than those in relation to the accounts of which
specifieddutieshavebeenentrustedtohimbyorunderanylawmadebyParliament)
whose accounts do not constitute part of the accounts of the Union or of any State

72

 andoftheaccountsofprivatecommercialandquasi–commercialundertakings(other
thanGovernmentcompaniesasdefinedinSection617oftheCompaniesAct,1956)in
whichGovernmentsinIndiamaybeparticipating.Suchauditcanbeundertakenby
the AuditorͲGeneral only on a “Consent” basis and on such terms and conditions as
regards recovery of cost etc., as may be settled between him and the Government
concerned.
Note:ͲTherecoveryofcostofauditoftheaccountsoflocalbodies/Institutionsthatarewhollyor
largelyfinancedfromGrantsͲinͲaidorloansbyGovernmentshallberegulatedasfollows:Ͳ
(i)WheretheComptrollerandAuditorGeneralisthesoleAuditorforalocalbody/institution,
whether under any law made by Parliament under Article 149 of the Constitution or on
consentbasisunderSection21(1)ofCAG’s(DPCs)Act,1971chargeswillbepayableinfull
unlessspecificallywaivedbyGovernment.
(ii)Wherethelocalbody/institutionhasitsownauditorsandauditbyComptrollerandAuditorͲ
General is conducted in addition with a view to safeguarding government interests and
ensuring that the grants or loans by Government have been utilized for the purpose for
whichtheyaregiventheComptrollerandauditorͲGeneralwillbeactingindischargeofthe
C&AG’sDPCAct,1971,isachargeoftheCentralGovernment.

(vi) Expenditure involved in keeping the accounts of State, inso far as the responsibility
for keeping such accounts remains with the Comptroller and AuditorͲGeneral under
Section10(1),[2ndProvisotoSec.10(1)and1stProvisoto10(1)]oftheComptrollerand
AuditorGeneral’s(DPC)Act1971,isachargeoftheCentralGovernment.Thecostof
keepingsuchaccountsofaStateasarecoveredbytheInitialandSubsidiaryAccounts
rules issued under Section 10(1), 2nd Proviso to Sec.10(1) and 1st Proviso to 10(1) of
the Comptroller and Auditor General’s (DPC) Act 1971 is a charge of the State
concerned.Similarly,ifinanyStatetheComptrollerandAuditorGeneralisrelievedof
the responsibility for the keeping of the accounts of any particular service or
departmentofaStateGovernmentinpursuanceofSec.10(1),2ndProvisotoSec.10(1)
and1stProvisoto10(1)oftheComptrollerandAuditorGeneral’s(DPC)Act1971,the
costofkeepingsuchaccountswillbealiabilityoftheGovernmentoftheState.
(vii)ThemaintenanceoftheinternalaccountsofadepartmentofaStateGovernment
ispartoftheordinarydutiesofaStateGovernmentandisthereforearesponsibilityof
the State concerned.  Thus, if the Comptroller and AuditorͲGeneral is asked to
scrutinizeoradviseonthemodificationofanexistingsystemofinternalaccountskept
inadepartmentofaState,suchworkcanbeundertakenbyhimona‘consent’basis
andonspecifiedtermsandconditionsasinrule(v)above.

IX – Incidence of Grants of Land Alienations

 State Governments receive compensation from the revenues of the Central
Governmentforallgrantsoflandandassignmentsorremissionsoflandrevenuesanctioned
on or after the 1st April 1921 in favour of officials and nonͲofficials in recognition of
exceptionalservicesrenderedbythemtotheCentralGovernment.
1. The value of compensation for grants of land, etc., by the Defence Department
shouldbedebitedagainsttheDefenceServicesEstimates.
2. All special pensions and jagirs in the form of assignments of land revenue
sanctionedforMilitaryOfficersonadatepreviousto1stApril1921undertheGovernment
of India, Special War Rewards Scheme should also be debited to the Defence Service
Estimates.

73

 X. Incidence of the Cost of Police Functions on Railways
including the Cost of protecting Railway Bridges.

1.Witheffectfrom1.4.79,thecostofGRP,(withoutdistinctionof‘Crime’andOrder
Police) will be shared between the State Government and Railways on 50 : 50 basis,
providedthatthestrengthofGRPisdeterminedwiththeapprovaloftheRailways.

2.ForthepurposeofcalculatingRailway’sshareofcostofGRPthefollowingwillbe
included:Ͳ
(i) Pay and all types of allowances in respect of GRP staff including office
supervisorystaffuptothelevelofSuperintendentofPolice.
(ii) Officeexpensesandcontingencies.
(iii) CostofPensionarycharges.
(iv) CostofrentofbuildingsoccupiedbyGRPStaff.

 In addition to above, charges on account of medical reimbursement and medical
allowances payable to staff, may also be considered in internal check for payment.
However, charges on account of pay and allowances of medical staff viz., Doctors, Nurses
etc.arenottobeshared.

3.ThefollowingrulesregulatetheincidenceofthecostofprotectingRailwayBridges:Ͳ

(a) Protection of Railway bridges under normal condition is the responsibility of the
concernedStateGovernmentandtheexpenditureincurredthereonwillbebornebythem.

(b)IntheeventofreplacementofPoliceguardbymilitaryorotherarmedForceofthe
Union:Ͳ

(i)whentheserviceoftheMilitaryorotherarmedforceoftheUnionareplacedat
the disposal of the Railways at the request to the Railway Administration, the
expenditureoftheguardswillfallupontheRailway.

(ii)IfthesubstitutionismadeongeneralgroundofGovernmentPolicyandserviceis
takenoverbyDefenceServices,orotherPublicServiceDepartmentaspartofthe
regularduties,thechargeswillbedebitedtoDefenceServicesorthePublicWorks
Departmentconcerned,asthecasemaybe.

XI. Incidence of the Cost of (1) Forest Surveys carried out by the Survey of India and
(2) Forest Maps prepared by that Department

Therulesgoverningtheincidenceofthecost (1)ForestSurveyscarriedoutbythe
SurveyofIndiaand(2)ForestmapspreparedbythatdepartmentaregiveninChapterIXof
theSurveyofIndiaHandbookofTopography.

74

 XII – Incidence of the charges relating to the maintenance and demarcation of,
and disputes over, boundaries.

TheincidenceofthesechargesbetweenaForeignCountryandIndiaisregulatedby
thefollowingprinciples:Ͳ

1.(a)Maintenance–halfthemaintenancechargeswillbebornebytheStateconcerned
:orforUnionTerritoriesbytheCentre,theotherhalfbeingrecovered,asfaraspracticable,
from the Foreign Country, failing which, the Foreign Country’s share will be borne by the
CentralGovernment.

(b) Demarcation and Disputes – Charges relating to demarcation of boundaries and
boundarydisputeswillbebornebytheCentralGovernmentunderEntryoftheUnionList,
subjecttosuchrecoveriesasmaybemadefromtheForeignCountry.

Note 1:r The arrangement in (a) above in its application to Nepal will be subject to special arrangements
workedoutinconsultationwiththeNepalGovernment.
Note 2:Ͳ The share of the Bhutan Government for maintenance and demarcation of, and disputes over,
boundarieswillbebornebytheCentralGovernmentforthepresent.

2.Wherestreamsorotherwatercoursesformtheboundaryandwheretheordinary
principle of the median line applies, the Government concerned (i.e., Foreign Country or
India)willbearthecostofmaintenanceoftheboundarylineonitsside.Whereaseparate
setofSurveyMarksismaintainedbyeachofthetwoGovernmentsonitsside,thecostof
maintenanceofthesurveymarksshouldbebornebytheGovernmentconcerned.

Local Ruling under Section CrXII.

The following arrangements have been agreed upon between the Andhra Pradesh
GovernmentandtheGovernmentsofTamilNaduandKarnatakainregardtotheincidence
of the expenditure incurred in the joint investigation and settlement of discrepancies in
frontierboundaries:Ͳ

The common boundary line is indicted by the survey and demarcation adopted by
eachofthetwoGovernmentsonitsownsideofthecommonline.EachGovernmentshould
meet its own expenditure on the joint investigation and settlement of discrepancies
betweenthetwosurveys,sinceitistotheinterestofeachGovernmentthatbothsurveys
shouldindicateanidenticalline.NoclaimshouldbemadebyoneGovernmentagainstthe
otherfortherenewalorrepairofoldstonesorfixingadditionalstonesinordertorectifyor
completetheformerGovernment’ssurveyandvice versa, exceptwereitisfoundnecessary
to repair or renew a stone or to plant an additional stone in order to indicate a point
common to the surveys of both Governments when the cost of such operation should be
sharedbythetwoGovernmentsandthesharewhicheachGovernmentshouldbeaskedto
payshouldbesettledinadvancebeforeoperationsareundertaken.

75

 Miscellaneous Local Rulings on Certain Charges.

1. The following are some of the mutual adjustments agreed upon between the
CentralGovernmentandtheAndhraPradeshGovernment:Ͳ


(i)TheMedicalStoreDepartmentoftheCentralGovernmentwillbechargedforany
confiscatedcocainehydrochlorate,B.P.,suppliedtoit:theamountpaidshouldbecredited
to “0039 State Excise” or “0070 Other Administrative Services” according as the saleͲ
proceeds are realized by the Excise Department direct or  in connection with any judicial
proceeding.

(ii)ThecostofmaintenanceandrepatriationofnonͲcriminalpauperlunaticsbelonging
to other nationalities than the Indian who are repatriated to the other countries will be
borneasindicatedbelow:Ͳ
(a) MaintenancechargesinIndiawillbebornebyStaterevenueswhenthereception
orderwasmadeintheState.
(b) Repatriation to other countries, in cases where arrangements are made for
repatriation direct to the country concerned through the Consul or other
representativeoftheForeignGovernmentinIndia,thecostofrepatriationshould
be met by the Foreign Government.  In cases where such assistance through an
officialrepresentativeoftheForeignGovernmentisnotavailable,thecostthereof
willbebornebytheCentralGovernment.
Note:ͲThecostofmaintenanceincludesthecostofremovingalunatictoandfromahospital.

(iii) Except whereotherwise specially ordered all printing, binding etc., work done in
theGovernmentPress,Hyderabad,forofficersoftheCentralGovernmentwillbepaidforby
the Central Government.  The Director, Government Press, should forward to the
Accountant General annually as soon as possible after the close of the financial year a
statementshowingtheadjustmenttobemadeagainsttheCentralrevenuesontheabove
account.

(iv) The provisions of Article 63 will apply also to transactions between the Andhra
PradeshGovernmentandtheDefenceDepartment.

(v)ItwillbeapartofthenormaldutyofthePolicetoassisttheMilitaryauthoritiesin
saving Military buildings which are in danger from fire, and no bonus should be claimed
fromtheDefenceDepartmentforsuchservices.TheDefenceDepartmenthasagreedthat
it will similarly be a part of the normal duty of the Military, if within call, to assist in
extinguishingfiresinCivilbuildingsandthattheywillclaimnocompensationorbonusfrom
theCivilauthoritiesforsuchservices.

(vi)Deleted.

(vii)AsbetweentheAndhraPradeshGovernmentandtheCivilandMilitaryStationat
Bangalore,noclaimshouldbepreferredoradmittedonaccountofthecostofmaintenance
ofmentalpatients.

76

(viii)Theprocedurelaiddowninitem(vi)underLocalRuling2belowregardingclaims
on account of the maintenance of prisoners will also apply in relation to claims against
CentrallyAdministeredAreas.
(ix)Deleted.

2.  Thefollowing arrangements have beenagreed upon between the AndhraPradesh
GovernmentandotherStateGovernments,etc.:Ͳ
(a) Charges relating to prisoners and inmates of Borstal Schools.

(i) Conveyance and other incidental charges of underͲtrail prisoners sent from the
AndhraPradeshStatetootherState/UnionTerritoryandViceversashouldbebornebythe
Statesendingsuchprisoners.
(ii) Maintenance charges of prisoners transferred on mutual agreement from the
AndhraPradeshStatetotheUttarPradeshandviceversashouldbebornebytheStateto
whichtheprisonersaretransferred.
(iii)Deleted.
(iv)Nochargeswillbeclaimedforthemaintenanceofprisonersreceivedbytransfer
from the Andhra Pradesh State to any of the other States, namely, West Bengal, Assom,
Bihar, Orissa, Punjab, Madhya Pradesh and Uttar Pradesh and vice versa under the Police
RegisterTransfersystem.

 No charges will be claimed by one State Government against another for the
maintenanceofprisonerstransferredundersection40ofthePrisonersAct,1900(IndiaAct
IIIof1900),eithertogiveevidenceortoanswercharges.

 Nochargeswillbeclaimedforthemaintenanceofprisonersconvictedforsmuggling
opiumorcocaineandtransferredtotheAndhraPradeshStatefromAssomviceversa.

Note:r As a matter of convention, no claims are made against other State Governments for the charges
incurred on account of the escort of prisoners undertaken by the police of this State on behalf of
otherStateGovernments.Suchclaimsshould,however,bepreferredagainstanyStateGovernment
whoraiseasimilarclaimagainsttheAndhraPradeshGovernment.

(v) When prisoners, whether exͲmilitary or otherwise, convicted by Civil Courts of
CriminalJurisdictiontoundergoimprisonmentforthreemonthsandabovearetransferred
totheStateoftheirorigin,thetransferringStateshouldbearthecostoftransferandthe
Stateoforiginshouldbearthecostofmaintenance.Thisreciprocalarrangementhasbeen
acceptedbytheStatesofAndhraPradesh,Tamilnadu,Maharashtra,WestBengal,Punjab,
Bihar,AssomandOrissa.

(vi)MaintenancechargesofadolescentstransferredfromtheStateofMaharashtrato
theStateofAndhraPradeshandviceversafordetentioninBorstalschoolsshouldbeborne
bytheStatetowhichtheadolescentsaretransferred.

(vii)AllclaimsagainstotherStatesonaccountofthemaintenanceofprisonersshould
be made by the 15th February of the year following the calendar year to which the claim
relates.
77

 A separate statement should be prepared of the claim against each State allowing
the appropriate rebate on account of the cash earnings of prisoners.  The rates of
maintenance charges and cash earnings per prisoner should be worked out once in three
yearsontheaverageofthefiguresforthethreeprecedingconsecutiveyearsandtherates
so calculated should be adopted for each of the next three years following the period to
whichthecalculationrelates.

(viii) In case where a person is detained at the instance of a State Government, in
anotherState,theliabilityforexpenditureonhismaintenance,etc.,duringtheperiodofhis
detention in that State, should rest with the State Government, under whose instructions
hisdetentionhasbeeneffected.

(b) Charges relating to mental patients.

Note:ͲThecostofmaintenanceofmentalpatientsreferredtointheundermentionedrulingsshouldbe
takentoincludethecostoftheirtransferfromoneplacetoanother.

(i) The cost of maintaining patients domiciled in the Madhya Pradesh, Uttar Pradesh
and the Punjab who are admitted into mental hospitals in the Andhra Pradesh, State and
viceversa,shouldbebornebytheStateintoahospitalofwhichthepatientisadmitted.

(ii) The cost of maintaining the patient should be recovered from or paid to,
Maharashtra,WestBengalandBihar,excepttheEuropeanMentalHospital,Ranchi,whena
patientdomiciledinoneofthemisadmittedintoamentalhospitaloftheStateofAndhra
Pradeshorviceversasubjecttotheexceptionindicatedbelow:Ͳ

InthecaseofapatientdomiciledintheStateofAndhraPradeshandadmittedintoa
mentalHospitalinWestBengalorBiharorviceversa,actionshouldbetakenatonceforhis
removaltoamentalhospitalintheStateofhisdomicile;thecostofmaintaininghimfora
short period between his reception and removal should be borne by the State into a
hospitalofwhichheisreceivedpendingremoval.

(iii)AlreadyDeleted.

(iv)AsbetweentheAndhraPradeshGovernmentandtheGovernmentofKarnataka,
thefollowingprocedurewillapply;whenaBritishsubjectfromtheAndhraPradeshState
hastobeadmittedtoamentalhospitalinKarnatakaState,theKarnatakaGovernmentwill
at once communicate this information to the Andhra Pradesh Government and ascertain
whetherhemaybesoadmittedandwhethertheAndhraPradeshGovernmentwillbearthe
costofhismaintenanceorwhetherhemaybesentbackatthecostoftheAndhraPradesh
Government.AsimilarprocedurewillbeadoptedbytheAndhraPradeshGovernmentwhen
asubjectofKarnatakaStatehastobeadmittedtoamentalHospitalintheState.

The above procedure should be adopted in regard to the maintenance of mental
patientsbelongingtotheAndhraPradeshStateintheMentalHospital,Bangalore,andthe
maintenanceofpatientsbelongingtotheCivilandMilitaryStation,Bangalore,inthemental
hospitalsofAndhraPradesh.


78

(v)FeesfortheXͲRaytreatment,XͲRayexaminationandradiumtreatmentofmental
patientsshouldbeclaimedfromtheotherStatesorForeignGovernmentconcernedwhen
no reciprocal arrangement is in force between the Andhra Pradesh Government and the
other Governments for the treatment of mental patients domiciled in the other
Government’sjurisdictionwithoutpreferringanyclaim.

(C) Other Charges
(i)LepersbelongingtotheAndhraPradeshStateandadmittedintoaleperasylumin
KarnatakaStateorviceversashouldbemaintainedintheasyluminwhichtheyhavebeen
admittedatthecostoftheGovernmentinwhoseterritorytheyaredomiciledunlessthey
are sent back to the State or State of domicile with the consent and at the cost of the
Governmentinwhoseterritorytheyaredomiciled.
(ii) When members of the Sansia Tribe (a criminal Tribe known also as ‘Kanjar Bhats
“Kanjar”, or ‘Sansias’) are escorted by the authorities of the State of Andhra Pradesh on
repatriationtotheStateofMaharashtraorvice versa,thecostofrepatriationwithineach
StateshouldbebornebytheGovernmentofthatState.
(iii)ThecostofpostͲmortemexaminationsconductedintheborderareasoftheStates
ofAndhraPradeshandOdishashouldbebornebytheGovernmentatwhoseinstancethe
examination is conducted and the fee charged should be in accordance with the scale
obtainingintheStateinwhichtheexaminationisconducted.
(iv) The rules relating to the incidence of charge on account of antirrabic treatment
accordedtoindigentpatientsbelongingtootherStatesarelaiddowninAppendix18tothe
AndhraPradeshFinancialCode.
(v) The Medical Examination for the following purposes in the case of Government
servants serving under the Governments of Maharashtra, Assom, Punjab, Orissa, Bihar,
UttarPradeshandMadhyaPradeshwillbecarriedoutfreeofchargebytheMedicalBoard
andMedicalOfficersoftheGovernmentofAndhraPradeshandviceversa:Ͳ
(1) Leaveincludingextensionofleave;
(2) Physicalfitnesstoresumedutyaftertheexpiryofleaveonaccountofillness;
(3) InvalidingfromfurtherGovernmentService;and
(4) Pensioncommutationonlywhensecondmedicalopinionisrequired.

(vi) The special procedure prescribed in G.O.Ms.No.996, Revenue (Excise II), dated
24thMay,2005shouldbefollowedforpaymentofdutyonIndianͲmade‘foreign’spirituous
preparations and IndianͲmade rectified spirits imported from or exported to other States
andAdministrations.(TheAndhraPradeshExciseImport&ExportandTransportofIndian
LiquorandForeignLiquorPermits)Rules,2005).

(vii) The Government of Andhra Pradesh have entered into reciprocal arrangements
with the Governments of Madhya Pradesh and Punjab for the waiver of the following
chargesconnectedwithextraditioncases:Ͳ
(i) Subsistenceandtransitcharges,and
(ii) Chargesconnectedwiththesurrenderofproperty.
(ThereciprocityinrespectoftheitemwillholdgoodbetweentheAndhraPradeshGovernmentand
MadhyaPradeshGovernmentonly).

79

 3.ThefollowingarrangementshavebeenagreeduponbetweentheAndhraPradesh
Government and the Central Government and other State Governments in the matter of
claimsfortherecoveriesonaccountofpay,allowance,etc.,ofGovernmentservantswhose
servicesarelentbytheGovernmenttoanotherforshortperiods:Ͳ

WheretheGovernmentservantisrequiredtodevotehiswholeͲtimeandattention
to the duties of the borrowing Government (except in the case of Officers lent to or
borrowedfromtheGovernmentofthePunjab)andtheperiodofdeputationisshort,not
exceeding two weeks and the deputation entails no extra expenditure to the lending
Government,noclaimshouldnormallyberaisedagainsttheborrowingGovernmentexcept
inrespectoftravellingallowanceandofsuchremunerationtotheGovernmentservantas
may be agreed upon between the two Governments.  Where, however, the lending
Governmentisputtoextraexpenditureinmakingarrangementsforcarryingontheworkof
theGovernmentservantdeputed,itmayrecoverfromtheborrowingGovernment,alumpͲ
sumcontributionequalto1¼timesthepayoftheGovernmentservant.

 In the case of Government servants lent to or borrowed from the Government of
Punjab, the lending Government may, at its discretion, recover from the borrowing
GovernmentasumequaltothepayoftheGovernmentservant,iftheperiodofdeputation
does not exceed 7 days and a sum equal to 1.25 (1¼) times the pay if the period of
deputationexceeds7daysbutdoesnotexceed14days.

 Where the Government servant performs the duties of another Government in
additiontohisdutiesundertheparentGovernment,noclaimshouldbemadeonaccountof
pay, leave and pension, but if the additional duties are sufficiently onerous, the Lending
GovernmentmayaskforapaymenttotheGovernmentservantofasuitableremuneration
whichmayberetainedbyhiminfull.

DrRECEIPTS
XIIIrIncidence of leave Salary and pension Contributions recovered
in respect of Government Servants lent on Foreign Service.

1.ContributionstowardsleavesalaryandpensionrecoveredonbehalfofaGovernment
servantinForeignServicearecreditabletotheGovernment(CentralorState)underwhich
hewaspermanentlyemployedatthetimeofhistransfertoForeignService.

2.    While on Foreign Service, contributions towards the leaveͲsalary and pensions of
Military Officers and others in permanent Military employ, including those in temporary
Civilemploy,shouldbeadjustedintheDefenceServicesaccounts,whilethecontributionsin
respect of such Officers in permanent Civil employ should be credited to Civil Estimates.
When a Government servant, on whose behalf the contributions are received, belongs to
thePostsandTelecommunicationsDepartmentsorRailways,thecreditsshouldbepassed
ontotheDepartmentconcerned.
________________________

80

 FORMS
LIST OF FORMS

Sl.Nos.
Description of Forms Page No.
of Forms
Forms prescribed by the Comptroller and Auditor-General

T.A. 1-5 [Omitted]

T.A. 6 Register of Reserve Bank deposits 187

T.A. 7 Register of Misclassifications by the Bank 187

T.A. 8 Daily Sheet of Sub-Treasury 188

T.A. 9 [Omitted]
T.A. 10 Register / Schedule of Railway / Department Receipts 189
T.A. 11 Register of Payments made to officers of the Railway / 189
Dept. on Cheques against Letters of Credit or otherwise
T.A. 12 Consolidated Receipt-cum-Schedule for Forest Cash 190
Remittances
T.A. 13 Register / Schedule of Forest Cheques Paid 191

T.A. 14-19 [Omitted]

T.A. 20 Register of Receipts of Deposits 191
T.A. 21 Register of Repayments of Deposits 192
T.A. 22 Register of Personal Deposits 192

T.A. 23 Register of Cash Orders on Sub-treasuries Issued and 193

Adjusted
T.A. 24 Register of Daily Receipts and Repayments of Personal 194
Deposits
T.A. 25 Issue-cum-Drawing Schedule Register – Telegraphic 194
Transfer
T.A. 25A Issue-cum-Drawing Schedule Register Drafts 195
T.A. 26 Register of Reserve Bank of India Remittances Encashed 196

T.A. 27-30 [Omitted]

T.A. 31 Register of Advances Made / Recovered 196

T.A. 32 [Omitted]

T.A. 33 Register of Advances Made / Recovered 197

T.A. 34 Register / Schedule of Payment of Coupons on Bearer 198

Bonds
T.A. 35 Register / Schedule of Payment of Interest on Promissory 198
Notes / Stock Certificates
T.A. 36-38 [Omitted]
T.A. 39 Scheduled of Forest Remittances 199
T.A. 41-41A [Omitted]
186 THE ANDHRA PRADESH ACCOUNTS CODE

Sl.Nos.
Description of Forms Page No.
of Forms
T.A. 42 Schedule of Payments / Cheques paid on account of 199
Department / Railway
T.A. 43 Extract Register of Receipts of Deposits 200
T.A. 44 List of Repayment of Deposits 200

T.A. 45 Extract Register of Receipts & Payments of Personal 201

Deposits
T.A. 46 Plus and Minus Memorandum 201
T.A. 47-48 [Omitted]
T.A. 49 Statement of Lapsed Deposits 201
T.A. 50 [Omitted]
T.A. 51 Cash Book Receipts 202

Forms prescribed by the Government

T.A. I Shroff’s Cash Book 202
T.A. II Shroff’s Cash Balance Register 203
T.A. III Day Book 204

T.A. IV Weekly Statement of Receipts & Payments of Deposits 208

under the Provisions of the Madras Estates Land Act
T.A. V Check Register of Cash Orders 209

T.A. VI Register of Repayments of Deposits at Sub-treasuries 209

T.A. VII Daily Classified List 210

T.A. VIII Transfer Slip 210

T.A. IX Alteration Memorandum 211

T.A. X List of Payments (General) 211
T.A. X-A Schedule of Payments relating to Pay Bills 214
T.A. X-B Schedule of Payments relating to Travelling Allowances, 214
Contingencies and Miscellaneous Charges
T.A. X-C List of Payments (Departmental) 215
T.A. X-D Schedule of Payment 215
T.A. XI Memorandum of Transfer of Deposits 215

T.A. XII Extract Register of Receipts of Deposits 216

T.A. XIII Extract Register of Repayments of Deposits 216

T.A.XIV Statement of Lapsed Cash Orders 216
T.A. XV Statement of Central (Non-Railways) Transactions at Non- 217
Bank Treasuries
T.A. XVI Statement of Railway Transactions at Non-Bank Treasuries 218

T.A. XVII Schedule of Receipts / List of Payments on account of 218

Railway at Non-Bank Treasuries
 Forms 187

FORM T.A. 6
[See Chapter III, Article 44]

Register of Reserve Bank Deposits Central / State

For the Month of …………

Treasury.

Date Net Payments Net Receipts Initials of Treasury Officer

(1) (2) (3) (4)
Rs.P. Rs.P.

Total for the Month ______________________________________________________

Deduct Payments / Receipts _________________________________________________
Net Payments / Receipts ___________________________________________________

Note:- There will be only one entry in one column (2) or column (3) as the case
may be, against each date. When the total receipts exceed the total payments, the
difference will be posted in column (2) and when the total payments exceed the total
receipts, the difference will be posted in column (3).

_____

FORM T.A. 7
[See Chapter III, Article 46]

Register of Misclassifications by the Bank

The ………. Branch of the ……… State Bank of India.

Date of Bank Particulars of Bills and (or) Receipts Payments

Scroll Challans Rs.P. Rs.P.
(1) (2) (3) (4)
A. Central transactions included in the State Statement
Chalan NO.728 – 875.00 -
021. Taxes on income other than
Corporation
Tax-Ordinary collections
Voucher No.82 -
279 Scientific Services and Research. 320.00
A survey of India – Direction and
Administration -1 Salaries
Voucher No. 90 -
304. Other General Economic Service 180.00
– Regulation of Joint Stock
Companies-1. Salaries
Total-A 875.00 500.00

B. State transactions included in the Central Statement

Chalan No.751 - 7,500.00 -

188 THE ANDHRA PRADESH ACCOUNTS CODE

(1) (2) (3) (4)

029 – Land Revenue – Land Revenue
Chalan No.758
030. Stamps and Registration fees- 100.00 -
D.Registration fee-
(a) Fees for Registering documents
Voucher No.94 -
277. Education-B-Secondary (c) - 270.00
Government Secondary Schools (i)
Govt.Secondary Schools for Boys-I.
Salaries
Voucher No.102 -
255. Police (f) District Police (i) - 410.00
District Police
Force-1. Salaries
Total-B 7,600.00 680.00

_____

FORM T.A. 8
[See Chapter III, Article 47]

Daily Sheet of Sub-treasury

Sub-treasury 19…… Sub-treasury 19……

Receipts Payments

Head of Amount Remarks Head of No. of Amount Remarks

Account Rs.P. Account Voucher Rs.P.

Closing balance
Details of Closing Balance
Rs.P.
Currency notes (Total)
Current rupees (Total)
Current small coin (Total)

Uncurrent coin (Total)

Grand Total ………

The prescribed maximum normal balance is
Rs. …………
Note:- If the closing balance exceeds this
amount, the reasons must be stated.
Total …. Head Accountant
Officer-in-charge of the Sub-treasury

_____
 Forms 189

FORM T.A. 10
[See Chapter III, Article 57]

Register / Schedule of ……….

Railway / Department Receipts

During the month of …………. 19 ……….

* Payments made into Treasury by officers of the ** Payments made into
department Treasury on account of
officers of the department.
Date of - - - - Form whom On what
receipts received account
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

** Payments made into Treasury on account of officers of the department

On On On On Other Daily total Remarks

account account account account items carried to
of …….. of …….. of …….. of …….. Day-book
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

* Here should be entered the official designation of the officer concerned. All payments
made by the officer (including his subordinate) should be entered in this column.

** These columns should be filled up only when payment into the treasury are not made
by officers of the department but by others on their account.

_____

FORM T.A. 11
[See Chapter III, Article 57]

Register of payments made to Officers of the ……… Railway / Department

On cheques against Letters of credit or otherwise from to …….. 19 ……..

Cheque Book Number

Date of payment Sl.No. No. of cheque Amount * Balance ** Initials of T.O.

Rs.P. Rs.P.
190 THE ANDHRA PRADESH ACCOUNTS CODE

Cheque Book Number

Serial Number Number of cheque Amount * Balance ** Initials of T.O.

Rs.P. Rs.P.

Cheque Book Number

Serial Number Number of cheque Amount * Balance ** Initials of T.O.

Rs.P. Rs.P.

Cheque Book Number

Sl.No. No. of cheque Amount * Balance Initials Daily total **payments

of T.O. carried to Day-Book.
Rs.P. Rs.P.

* A separate column should be used for each officer having a letter of credit to
separate account on the treasury.

** Entries should be made in the column of “balance only when the amounts are
drawn against letters of credit. Each such entry and each payment entry must be attested
by the Treasury Officer’s initials, who should see that the balance is correct in each case.

In the case of payments at the Bank or at Sub-treasury, it should be sufficient to

enter in the register the daily total paid and to note the balance available after each such
entry.

_____

FORM T.A. 12
[See Chapter III, Article 58]

Consolidated Receipt cum Schedule for Forest Cash Remittances

Treasury.

Received from the Officer-in-charge of ………… Division the ……… sum of

Rs……. As detailed below for credit to the Forest Department :-

From Forest
Division For 19 ….
Date of Remittances Name of By whom Number of Amount remitted
to Treasury Sub- Treasury or remitted. each challan with each challan
treasury Sub-treasury
Rs.P.
 Forms 191

Number of Credit item Name of the Name of the Offence Report

and the date of entry in Range accused Number and date.
Forest Account

Countersigned.
Forest Officer.
Officer-in-charge of Treasury. Division.
19 ….. Date ….. 19…
_____

FORM T.A. 13
[See Chapter III, Article 85]

Register / Schedule of Forest Cheques paid

During ……….. 19 ……

Treasury

Particulars of cheques By
Date of
whom Division Division Remarks
payment Number Date
drawn.
Rs.P. Rs.P.

_____

FORM T.A. 20
[See Chapter III, Article 64 and 66]

Register of Receipts of Deposits

In the month of ………. at ………. Treasury.

Date of repayments
Daily total carried to Day-book.
Name of the court or authority

Name of the court or authority

Name of the court or authority

Amount of each payment.
Number of each deposit.

Amount of each deposit

ordering the repayment.

ordering the repayment.

From whom received.

ordering the deposit.

Nature of deposit.
Date of receipt.

Initials of T.O.

Initials of T.O.
Date

Date

Rs.P. Rs.P. Rs.P.

192 THE ANDHRA PRADESH ACCOUNTS CODE

Details of repayments

Name of the court or authority

Name of the court or authority

Amount of each repayment.

Amount of each repayment.

Amount of each repayment.

ordering the repayment.

ordering the repayment

Lapsed and credited to

Total repayments.
Initials of T.O.

Initials of T.O.

Initials of T.O.

Government.
Date

Date
Rs.P. Rs.P. Rs.P. Rs.P.

Note:- The entry in the column “Nate of deposit” should be sufficient to explain
why the amount is deposited.

_____

FORM T.A. 21
[See Chapter III, Article 66]

Register of Repayment of Deposits

In the month of ………. at ………. Treasury.

Details of Original Deposit.

Date of No. as per Amount or Date of Number of To whom
receipt. register or balance present repayment repaid.
receipts deposit payment Voucher
Rs.

Amount repaid Initials of

Daily total
carried to Remarks
Treasury or Day-book.
By
In cash Accountant Disbursing
transfer
Officer.
Rs.P. Rs.P. Rs.P.

_____

FORM T.A. 22
[See Chapter III, Articles 68 74]

Register of Personal Deposits

 Forms 193

Treasury, on account of
Date Number of Payment cheque Amount received.
Rs.P.

Balance after each * Treasury Officer’s

Amount paid
transaction Initials
Rs.P. Rs.P.

* [If there be large number of transactions on the same day, a balance need not be
struck after each transaction but the Treasury Officer, if there be any possibility of an
overdrawal should, by totaling the items of receipts and refunds and striking the balance
whenever necessary satisfy himself that the balance is not overdrawn. The Treasury
Officer should, however, invariably strike a total at the end of each day’s transactions.
_____

FORM T.A. 23
[See Chapter III, Article 69]

Register of Cash Orders on Sub-treasuries Issued and Adjusted

Personal Ledger Account with ……………. Sub-treasury.

Orders issued

Number Value how Initials

Date Payee
of order received
Accountant Treasurer

Orders issued

Initials of Daily total to be Payment at Sub-treasury

Amount of
Treasury carried to Register of
each order
Officer Personal Deposits. Date Amount

Rs.P. Rs.P. Rs.P.

Orders paid
Daily total to
Date Number of order Amount of order Register of
Personal Deposits
Rs.P. Rs.P.

[A.Code – 13]
194 THE ANDHRA PRADESH ACCOUNTS CODE

The column “Payment at Sub-treasury” is provided under “Orders issued” in

order to give space for making of paid orders and ascertaining whether the total of the
orders outstanding agrees with the balance on the books. The balance month by month
(the difference between the sums of the two columns of daily totals) should be carried
forward to the column “Daily total” order “Orders issued”. Under “Orders paid” the
entries should be made in the order in which the paid orders are received back from the
Sub-treasury without reference to the period of issue, and the total should be agreed with
the total charge in the Sub-treasury account; and payments should at the same time be
marked in the issue columns from the original paid orders. The orders may be numbered
in a general series of the whole district, but those on each Sub-treasury must also
numbered in a separate annual series. The column “Value how received” is intended for
remarks denoting cash or transfer.

_____

FORM T.A. 24
[See Chapter III, Articles 70 and 73]

Register of Daily Receipts and Repayments of Personal Deposits

at the ……………. Treasury in the month of …………… 19 …….

Receipts
Daily total to
Date Account No.
Day-book
Total Rs.P. Rs.P. Rs.P. Rs.P.

Repayments

Daily total to
Date Account No.
Day-book
Rs.P. Rs.P. Rs.P. Rs.P.

A separate column on each side should be assigned to each account, in which the
daily gross receipts and gross charge should be entered from the personal ledger. Thus
there should be but one single line in this register for the transactions of all personal
ledger accounts each day and its gross totals should give the figures to pass into the cash
book. A page of foolscap has probably breadth enough for nine such accounts; if there be
more than one page can accommodate, either the two sides may be separated into
different parts of the same volume, the same columns being carried across both pages or
more than one register may be opened, and the totals of the second, third etc., carried into
separate columns of the first.

_____

FORM T.A. 25
[See Chapter III, Article 78]

Issue-cum-drawing Schedule Register Telegraphic Transfers

Register of Telegraphic Mail Transfers Issued by

[Name of issuing Officer]

 Forms 195

Schedule No. …………….. Dated …………

Exchange Drawn on
_______________________ __________________________

Acknowledgement received

Duplicate PO received on
Telegram Confirmation
Name of Applicant

Name of Payee
Telegram

Telegram
Amount

Amount
Charges

Initials

Initials
Office

Place
Rate

No.

on
Schedule of Telegraphic Mail Transfer Issued By

(Name of Issuing Officer)

Schedule ………. Dated ………… Remarks

Drawn on
Name Marked off on Initials
Date of
Initials Remarks of Office Place Amount
payment
Payee
For use in C.A.S.

_____

FORM T.A. 25-A

[See Chapter III, Article 78]

Issue-cum-Drawing Schedule Register – Drafts

Register of Drafts Issued by

(Name of Issuing Officer)

Schedule No. ………….. date ………

Name of Name Exchange Draft Drawn Amo Initials Remarks

Applicant of Rate / No. on Office unt
Payee Amount / Place
Rs.P. Rs.P.

Schedule of Drafts Issued By

(Name of Issuing Officer)
196 THE ANDHRA PRADESH ACCOUNTS CODE

Schedule No. ……….. date ………

Draft Drawn on Amount Initials Marked off on

No. Office / Place Rs.P. For use in C.A.S. Initials

_____

FORM T.A. 26
[See Chapter III, Article 82]

Register of Reserve Bank of India Remittances Encashed

During the period from ………….. to ………..

Drawn
Number of item Date Nature drawing
By Place

Name of Serial number Amount Initials of Treasury

Remarks
Payee of remittance Rs.P. Sub-treasury Officer

[In case of Telegraphic Transfers, the name of the beneficiary should be given.]

_____

FORM T.A. 31
[See Chapter III, Article 91]

Made
Register of Advances ____________

Recovered

TREASURY

In the month of …….. 19 ……

No. of Chalan From whom received

Date Loans and Advances
No. of Voucher To whom paid

Advances Daily total carried Initials of

Remarks
Repayable of day-book Treasury Officer

_____
 Forms 197

FORM T.A. 33
[As per G.O.Ms.No.43, Fin. & Plg. (Accounts II) Dept., Dt.19-2-1982]

[See Chapter III, Art. 91]

List of payments relating to Pension Vouchers for the month ……… Account
…..…. by ………. Treasury.

Date of Voucher PPO Name of the Period of which Whether it is first

payment number No. Pensioner pension is paid payment or not
(1) (2) (3) (4) (5) (6)

PENSION

Before Before
A.P.Govt. Other Govt. Total Pension
1-10-53 1-11-56

(7)-a (7)-b (7)-c (7)-d (7)-e

TEMPORARY INCREASE

Before Before Total Pension and

Other T.I. Total T.I.
1-10-53 1-11-56 temporary increases

(8)-a (8)-b (8)-c (8)-d (8)-e

GRATUITIES

Before Before
A.P.Govt. Other Govts. Total
1-10-53 1-11-56

(9)-a (9)-b (9)-c (9)-d (9)-e

COMPASSIONATE GRATUITIES
Before Before
A.P.Govt. Other Govt. Total
1-10-53 1-11-56

(10)-a (10)-b (10)-c (10)-d (10)-e

DEDUCTIONS

Remarks
Income Surcharge Other Total
Net payment
Tax on I.T. recoveries recoveries

(11) (12) (13) (14) (15) (16)

Note:- In case of first payment vouchers the words “First Payment” should be
indicated in column 6 of the proforma. If not the word “No” should be indicated.
_____
198 THE ANDHRA PRADESH ACCOUNTS CODE

FORM T.A. 34
[See Chapter III, Article 91]

Register/Schedule of Coupons on Bearer Bonds Treasury

For the month of …………. 19 ……….

Number Amount
Date Particulars of the coupons paid
of bond of bond
Half-year represented Dividend numbers
by coupons of coupons
Rs.P.

Amount of coupons paid*

Deductions of Income-tax
4% of 3-1/2% of 3% of
Rs.P. Rs.P. Rs.P. Rs.P.

Daily total of net

Net Payment Treasury Officer’s initials
payments
Rs.P. Rs.P.

*[Sub-columns should be opened according to local requirements]

_____

FORM T.A. 35
[See Chapter III, Article 91]

Register/Schedule of Payment of Interest on Promissory Notes/

Stock Certificates

TREASURY

For the month of ………. 19 …….

Number of Name of Number of

Date Amounts of note
Voucher Payee note

Total

Date upto Number of half years Interest paid*

which paid for which paid Rs.P. Rs.P. Rs.P.

Total
 Forms 199

*Name of loan should be entered in the blank columns as required.

Deduction of Income-tax credited Daily total of

Net Initials of Treasury
per contra gross
payment Officer.
Amount Rate payments
Rs.P. Rs.P. Rs.P.

Total
Total (in words)
Treasury Officer.

_____

FORM T.A. 39
[See Chapter IV, Article 102]

Schedule of Forest Remittance

Treasury

Credited during ………… 19 ……… as acknowledged in separate

consolidated Treasury receipts (Form T.A. 12)

Item No. Name of division Amount Remarks.

Rs.P.

Total

_____

FORM T.A. 42
[See Chapter IV, Article 104]

Schedule of Payments/Cheques Paid

On account of ……….. Department/Railway …… from ……. To ……. 19 …….

Date of Serial Voucher

Number of Amount Remarks.
payment number Cheque
Rs.P.

_____
200 THE ANDHRA PRADESH ACCOUNTS CODE

FORM T.A. 43
[See Chapter IV, Articles 105 and 125]

Extract Register of Receipts of ……….. Deposits

at the ……….. Treasury in the month of ……….. 19 …….

For use in the Accountant-General’s

Office
No. Date From Nature Amount In the first
of each whom of each of each In the year Total
deposit received deposit deposit year of following repayment on
receipt the year of each deposit.
receipt
Rs.P. Rs.P.

Balance of each deposit.

Lapsed Transferred to clearance register.
Rs.P. Rs.P.

N.B. :- It is not necessary to total the last three columns of this register.

_____

FORM T.A. 44
[See Chapter IV, Article 107]

[For use only where a duplicate (carbon) copy of Form T.A. 21

is not utilized for the purpose]

List of Repayment of ……………. Deposits

of ………. Treasury for the month of ………. 19 ……..

Detail of original deposit.

Number of
Number as per Amount or Amount
Date of repayment
Register of balance of repaid
receipts voucher
Receipts. deposit.
Rs.P. Rs.P.

_____
 Forms 201

FORM T.A. 45
[See Chapter IV, Article 108]

Extract Register of Receipts and Payments of Personal Deposits

at the ………… Treasury in the month of ……….. 19 …….

Opening Receipts Total Number of Closing

Accounts Payments
balances of month credits vouchers balances
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Total -

_____

FORM T.A. 46
[See Chapter IV, Articles 90 and 110]

Plus and Minus Memorandum

of ……….. for ………… 19 ………

Balance Additions Deductions Balance at

Nature of
from the to balance Total from the end of Remarks
transactions
last month this month balance month

TREASURY,

Dated…….. 19 ….. Treasury Officer.

Certified that the closing balance as shown in the plus and minus memorandum
agrees with that of the Account/Stock/Register maintained in the Treasury.

Treasury Officer.

_____

FORM T.A. 49
[See Chapter IV, Article 127]

Statement of lapsed *Deposits

of the ………. Treasury, for the year ……. 19 …….

For use in the Accountant-General’s

Particulars of deposit
Office.
Number and Amount
Balance
Year No. date of of refund Initials Remarks
lapsed
refund order sanctioned
Rs.P. Rs.P.

*Civil Courts, Criminal Courts or Revenue.

202 THE ANDHRA PRADESH ACCOUNTS CODE

FORM T.A. 51
Shroff’s Cash Book Receipts

Persons Total
Serial Currency Notes
Date by whom Particulars amount of
number
paid receipts Number Value

(1) (2) (3) (4) (5) (6) (7)

Rs.P. Rs.P.

Total -

Coins
½ ¼ 10 5 2 1
Rupee Remarks
Rupee Rupee Paise Paise Paise Paise
(8) (9) (10) (11) (12) (13) (14) (15)
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Total -
Shroff Sub-Treasury Officer Double Lock Officer.

_____

FORM T.A. I
Shroff’s Cash Book

DISBURSEMENTS

Persons Total
Serial Currency Notes
Date by whom Particulars amount of
number
paid charges Number Value

(1) (2) (3) (4) (5) (6) (7)

Rs.P. Rs.P.

Total -

Coins
½ ¼ 10 5 2 1
Rupee Remarks
Rupee Rupee Paise Paise Paise Paise
(8) (9) (10) (11) (12) (13) (14) (15)
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Total -
Shroff Sub-Treasury Officer Double Lock Officer.
 Forms 203

FORM T.A. II
Shroffs Cash Balance Register
For the ………….. day of ………… 19 ……..

Notes Coins
Number Value Rupee ½ ¼ 10 5 2 1 Total
Rupee Rupee Paise Paise Paise Paise
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Opening Balance
Issues from double lock
receipts from Public
Total:
Issue to the Public
Balance:
Add on substract
exchanges
Balance:
Railway in double
lock closing balance.
Shroff Sub-Treasury Officer Double Lock Officer.

Note I:- The Sub-treasury Officer should check that –

(a) the opening balance agrees with the closing balances of the previous day;
(b) issue from double lock agrees with the entries in Treasuries Daily Balance
Sheet;
(c) the receipts and issues to the Public agree with the totals of T.A. Form I;
(d) the amount put away agrees with the entry in Treasurer’s Daily Balance
Sheet;
(e) the closing balance represents cash in single lock.

Note II:- The total closing balance should be entered also in words.

_____
204 and 205 THE ANDHRA PRADESH ACCOUNTS CODE - Forms

FORM T.A. III

[See Chapter III, Local Ruling under Article 32-34]

Book

(non-bank) for

Receipts Disbursements

Chalan Head of Cash Transfer Transfer Chalan Cash Transfer Transfer

Particulars Particulars Head of account
No. account Rs.P. Rs.P. Rs.P. No. Rs.P. Rs.P. Rs.P.

030. Stamps
and 230 Stamps &
Registration Registration
Sub-
Sub- fees D.Registration, (a)
Registrar-
1292 Registrar- D.Registration 128 Direction and
Contingent
Circle fees- Administration
bill
(1) Fees for (iii) District offices
registering 100- -4. Office expenses
Documents 00 50-00 - 50-00
Supplemental
pay of the 214 Administration
office of of Justice (b) Civil
Search fees 129
District and and Session Courts
Sessions Salaries 200-
5-00 105-00 Judge 50 49-50* 550-00
253 District
039. State Travelling
Travelling Administration
Excise- Allowance bill
allowance bill (b) other
Recoveries of 130 of Revenue
of Inspector of establishments
over Divisional
Excise-Circle (i) Sub-
Payments Officer
5-00 5-00 Divl.Establishments
Y.Gnanamani,
051 Public
Clerk
Service
Collector's 3. Travel Expenses
1252 Commission
Office 253 District
Examination
(Account 112-
Fees
Test) 6-00 6-00 00 - 112-00
Transfer
travelling
253 District
allowance bill
Administration
of KGD
A.V.Pillai (b) other
1267 Do. 131 Ayyangar,
(Special Test) establishments
Senior
(i) Sub-
Inspector of
Divl.Establishments
Co-
8-00 8-00 op.Societies
058
Stationery
Assistant
1279 and Printing 3. Travel Expenses
Surgeon
Sale of 100-
Gazettes etc. 1-00 1-00 00 - 100-00
Travelling 239 State Excise-
132 allowance bill Dist.Offices-1.
of A.B. Jack Salaries 96-00 5-00 101-00
AS PER CHITTAS- AS PER CHITTAS-
Stamps &
Registration
Land fees,
029 - 230 Non-judicial
Revenue Discount on
800- sale of
00 - 800-00 Stamps - 15-00 15-00
1,200- 1,200- Elementary 300- 280-
039 State Excise - Local Funds Deposits
00 - 00 Education Funds 00 00** 580-00
886 Adjusting
Stamps & account between
Charges transferred
030 Registration Non-judicial Central
from central day-book
Fees 285- Government and 260-
00 15-00 300-00 State 00 217-50 478-00
Zilla
Local Fund 1,119- 1,686-
Parishads 500- Total….. 567-00
Deposits 00 00
Funds 00 30-00 530-00
Government
State
Provident
Provident
Funds
Fund
subscriptions 25-00 25-00
886 Adjusting
Amount account
transferred between
from Central Central (Non-
day-book Railways) and 300-
State 00 492-00 792-00
3,305- 3,772-
Total …. 567-00
00 00
 206 and 207 THE ANDHRA PRADESH ACCOUNTS CODE - Forms

Rs.P.
Total day-book receipts …….. 3,772-00
Last day’s balance …….. 1,800-00
_______
5,572-00
Charges …….. 1,686-00
_______
Balance …….. 3,886-00
Rupees three thousand eight
hundred and eighty-six only.

*The deduction is made up of Income-tax Rs.10/-.

the Central day-book, while the deduction on account of
Postal Life Insurance premimum Rs. 14.50 p. and General Provident Fund should be entered in the General
subscription to General Provident Fund Rs.25/-. Provident Fund Register (State).
The deductions on account of Income-tax and
Postal Life Insurance should be entered in the **Out of this sum of Rs.280/-, Rs.30/- represents a credit to
adjustments columns of the chittas for Income-tax Zilla Parishad Funds and the balance of Rs.250/- represents
a credit to the Head “Account current between Andhra
and Postal Life Insurance both of which will be Pradesh and Posts and Telegraphs”.
subsidiary to

Central day-book of …………………… the treasury for

Recovery 220 Collection 220 Collection

Transfer
of travelling of Taxes on of Taxes on
travelling
allowance Income and Income and
allowance
advance Expenditure- 20- 200- Expenditure- 100- 200- 300-
- 120 bill of the
from Direction and 00 00 Direction and 50 00 50
Income tax
income-tax Administration- Administration
Officer
officer …… 3 Travel 3.Travel
Circle.
Circle Expenses Expenses

888 Adjusting
Adjustment 220 Collection
Account
from Zilla Contingent of Taxes on
between
Parishad 250- 250- bill of the Income
Andhra - 121
Elementary 00 00 Income-tax Expenditure-
Pradesh and
Education Officer Direction and
Posts and
Funds Administration-
Telegraphs

4.Office
AS PER CHITTAS 57-00 - 57-50
Expenses
Taxes on
income
300- 327- 249 Interest
021 other than 27-50 122 V.P.Ayyar
00 50 Payments.
Corporation
Tax

A. Interest on
Postal Life Internal Debt-5
102- 171- 120-
Insurance - 14-50 14-50 percent 1929-
50 50 00
premia 47.
(Central Loan)

886 Adjusting 886 Adjusting

Total Total
Account Account
receipts - - - payments - - -
between between
transferred 300- 492- 792- transferred 260- 217- 478-
Central (Non- Central
to State 00 00 00 to State 50 50 00
Railways) and Governments
day-book day-book
State and State
Total Nil Nil Nil Total Nil Nil Nil

(1) The Income-tax deducted should be entered in the adjustment column of the
Income-tax chitta.

_____
208 THE ANDHRA PRADESH ACCOUNTS CODE

FORM T.A. IV
[See Chapter III, Local Ruling under Articles 64-67]

Weekly Statement of Receipts and Payments of Deposits under the Provisions

of the Madras Estates Land Act as adopted by Andhra Pradesh

DEBIT
Serial Purpose for
Number of the suit
number Name of which the
Date execution petition or Amount
of payee deposit was
sale application
voucher made
(1) (2) (3) (4) (5) (6)
Rs.P.

Balance to credit
Total

CREDIT
Purpose for
which the
Serial
Number of the suit deposit is
number Name of
Date execution petition or made Amount
of depositor
application Balance
chalan
brought
forward
(1) (2) (3) (4) (5) (6)
Rs.P.

Total:

Station :

Date :

To

The Revenue Divisional Officer,

Officer-in-charge of the Treasury.

_____
 Forms 209

FORM T.A. V
[See Chapter III, Ruling 3 under Articles 68-70]

Check Register of Cash Orders

Payable in the …………. Taluk for the year 19 ……..

Number Date of
Amount Initials of the payment
Date of cash Printed/ To whom payable of cash Sub-treasury and to
orders Special orders Officer whom
paid
(1) (2) (3) (4) (5) (6)
Rs.P.

Abstract of the daily payments

Initials
Daily totals
of the Numbers
Amount carried to
Sub- Date of payment of cheques Remarks
paid Cash or Day-
treasury paid
book
Officer
(7) (8) (9) (10) (11) (12)
Rs.P. Rs.P.

_____

FORM T.A. VI
[See Chapter III, Local Ruling 2 under Articles 75-77]

Register of Repayments of Deposits at Sub-treasuries

In the taluk of ……….. in the district of ………… during the month ……… 19 ……..

Details of original deposit

number as per register

Number of repayment
Amount or balance of

Amount paid in cash

District Treasury

To whom repaid
Date of present
Taluka number
Date of receipt

repayment
of receipts

voucher
deposit

(1) (2) (3) (4) (5) (6) (7) (8)

Rs.P. Rs.P.
210 THE ANDHRA PRADESH ACCOUNTS CODE

If adjusted to proper head

state in what amount and
Amount paid by Initials of the Daily total carried
in what item included,
transfer Head Accountant to Day-book
and under what head
credited.
(9) (10) (11) (12)
Rs.P. Rs.P.

_____

FORM T.A. VII

[See Chapter IV, Local Ruling 2 under Articles 95-99]

Daily Classified List

For ………… date ………….

Amount entered
Description of Amount of each Major head
in posting
item item total
Register
(9) (10) (11) (12)
Rs.P. Rs.P. Rs.P.

Checked and agreed with day-book. The differences are accounted for by the
refunds of revenue or cash recoveries taken as abatement of charges as explained below:-

Posted in Posting Register Head Accountant

Accountant
_____

FORM T.A. VIII

[See Chapter IV, Local Ruling under Articles 95-99]

Transfer Slip

Monthly Serial No. …….. dated …….. 19…….

Dr. Cr.
Page of Page of Posting
posting Amount Account Amount register in
register in Rs.P. Heads Rs.P. posted
which posted.

Explanation of the necessity for the alteration

Initials of Initials of Initials of Initials of Posted

Posted Accountant Head Head Accountant
Accountant Accountant

Signature of Head Accountant

_____
 Forms 211

FORM T.A. IX
[See Chapter IV, Local Ruling 8 under Articles 95-99]

Alteration Memorandum

Treasury Account of ………… District.

To the debit Reasons for

What month’s Amount to be To the credit of
of Original adjustment.
account. adjusted Original amount.
amount.
Rs.P. Rs.P. Rs.P.

Total Rupees (in words).

I have personally satisfied myself that the alteration (s) proposed is/are necessary.

Dated ……… 19 …….

Treasury Officer.

To
The Accountant-General, Andhra Pradesh.

_____

FORM T.A. X
[See Chapter IV, Local Ruling II under Articles 95-99]

List of Payments (General)

DISTRICT ……………….

List of Payments made at …………. Treasury of the Government of Andhra

Pradesh between the ……… and …….. of ……. 19 …….

Number of
Amount
Vouchers as per Particulars of payment. Remarks
paid.
schedule.
Rs.P.

DEPARTMENTAL PAYMENTS

Account No.s 2 to 21, 23, 26, 27 ...........

DEBT AND REMITTANCE HEADS

805. State Provident Fund A.Civil - - -

General Provident Fund
…….. Provident Fund - - - -

847. Deposits of Local Funds –

District Funds - - - - -
212 THE ANDHRA PRADESH ACCOUNTS CODE

Number of
Amount
Vouchers as per Particulars of payment. Remarks
paid.
schedule.
Rs.P.

Panchayat Body - - - -
Funds - - - -
- - - - -
- - - - -
Municipal Funds - - - - -
- - - - -
- - - - -
Port and Marine Funds –
Minor Port Funds
Other Funds
Education Funds –
University Fee Fund
____________ Fund
Other Funds
843. Civil Deposits. - - - - -
Revenue deposits - - - - -
Deposits in connection with Elections - -
Civil Court Deposits | Bank - -
| Treasury -
Criminal Court Deposits - - - -
Market Committee Funds
Village Panchayat Funds
Deposits for work done for Public
Bodies and private individuals
Workamen Compensation Act Deposits Personal Deposits
| Central Trust
Trust Interest Fund | Local Trust
| Charitable Endowments
Other Departmental deposits
Departmental Advances
850. Civil Advances –
Advance for remitting treasure
Other Advances
Revenue Survey Advances
 Forms 213

Number of
Amount
Vouchers as per Particulars of payment. Remarks
paid.
schedule.
Rs.P.

Cost of Survey marks

Revenue Advances.
872. Permanent Cash Imprest – Civil.
879. Account with the Government of other Countries – Burma
858. Suspense Accounts-Transactions on behalf of the Reserve Bank
858. Suspense Accounts, Suspense Account (Civil)
766. Loans to Govt. Servants etc.
House Building Advances
Advances for purchase of Motor Conveyances
Advances for purchase of other Conveyances
Festival Advances and other Allowances.
767. Miscellaneous loans
882. Other local Remittances-Cash Remittances and
adjustments between Officers rendering accounts
to the same A.G./Accounts Officer –
Cash Remittances etc.
Cash Remittances between Treasuries and currency
chests Forest Remittances
Public Work Remittances | Cheques
| Remittances
Reserve Bank Remittances
886. Adjusting Account between Central (Non-Railways)
and State Governments –
Andhra Pradesh.
Pay and Account Officer
887. Adjusting Account with Railways –
Southern Railway
Western Railway
893. Inter-State Suspense Account –
Bombay
West Bengal
Uttar Pradesh
Total ………

Separate list should be prepared for State and Central transactions (See Local
Ruling 1 Under Article 96-99).
214 THE ANDHRA PRADESH ACCOUNTS CODE

FORM T.A. X-A

[See Chapter IV, Local Ruling 11 under Articles 95-99]

Schedules of Payments relating to Pay Bills

District –

Schedule of payments relating to Subsidiary Account No. ……… made between ……….
the ………… and ……. of ……….. 19 ………

[Pay bills should be entered in detail]

Note:- Separate list should be drawn out for Gazetted Officers and Non-Gazetted Establishment.

Advances
Number Class House
Gross Income General Repayable –
of of rent
amount Tax Provident Fund Objection Book
Voucher bills P.W.D.
Advances
(1) (2) (3) (4) (5) (6) (7)

Postal Life
Total Net
Insurance
deductions payment
Fund
(8) (9) (10) (11) (12) (13) (14) (15) (16)

_____

FORM T.A. X-B

[See Chapter IV, Local Ruling 11 under Articles 95-99]

Schedule of Payments relating to Travelling Allowance, Contingencies

and Miscellaneous charges

District –

Schedule of payments relating to Subsidiary Account No. ……… made between ……….
the ………… and ……. of ……….. 89 ………

[Only traveling allowance, contingencies and miscellaneous charges should be recorded].

(Note:- Separate list may be drawn out of Gazetted Officer’s T.A. Bills)

Number of Class of Net amount

Date Deductions Remarks
voucher bills paid
(1) (2) (3) (4) (5) (6)
Rs.P. Rs.P.

N.B. :- In column (3), the class of bills should be indicated as follows:

C=Contingencies M=Miscellaneous T=Travelling allowances, etc.

In column (5), deductions from bills should be shown.

 Forms 215

FORM T.A. X-C

[See Chapter IV, Local Ruling 11 under Articles 95-99]

List of Payments (Departmental)

Payments made at ………… Treasury of the Government of Andhra Pradesh

Between the ……… and …………. of ………….. 19 ……..

Amount paid
Number of voucher Particular of
In cash By adjustment Remarks
as per schedule payment
(1) (2) (3) (4) (5)
Rs.P. Rs.P.

_____

FORM T.A. X-D

Schedule of repayment of ………….. deposits of ………..
Treasury for the month of ………… 19 ……..

No. and date of repayment Amount repaid

Sl.No. Remarks
voucher Rs.P.

Total:-
Dated: Treasury Officer.

Note:- Separate schedule should be prepared for each class of deposit.

_____

FORM T.A. XI
[See Chapter IV, Local Ruling 1 under Articles 105-108]

Memorandum of Transfer of Deposits

in the …………… district during the month of ………. 19 …..

To what head transferred

Amount Amount in
Voucher Minor and
paid by which Remarks
number Major head detailed
transfer included.
heads.
(1) (2) (3) (4) (5) (6)
Rs.P.

_____
216 THE ANDHRA PRADESH ACCOUNTS CODE

FORM T.A. XII

[See Chapter IV, Local Ruling 4 under Articles 105-108]

Extract Register of Receipts of …….. *Deposits

Taluk, ……… district, during the month ending ……. 19……

Replies
Form Nature Orders of of the
Taluk Huzur Date of
whom of Amount the Treasury Sub-
No. No. Deposit
received Deposit Officer treasury
Officer
(1) (2) (3) (4) (5) (6) (7) (8)
Rs.P.

*Civil Courts, Criminal Courts or Revenue.

_____

FORM T.A. XIII

[See Chapter IV, Local Ruling 3 under Articles 105-108]

[For use only when a duplicate (carbon) copy of Form T.A. 21 is not
utilized for the purpose]

Extract Register of Repayments of ……… Deposits

in the taluk of …………. in the district of ………
during the month ending ……… 19 …..

Details of original deposit

Amount or
Date of Huzur number as per register of
Taluk number balance of
receipt receipts
deposit.
(1) (2) (3) (4)
Rs.P.

Number of repayment
Amount repaid Remarks
voucher and date.
(5) (6) (7)
Rs.P.

_____

FORM T.A. XIV

[See Chapter IV, Local Ruling under Article 116]

Statement of Lapsed Cash Orders

In the district of ……… for the month

 Forms 217

Cash orders issued and personal deposit

chalans.
Name of the Head of
Officer by account to
Amount
Cash Number and month of the whom drawn which the
Order voucher or cheque in or the name amount is
and which the charges were of the party now credited
personal originally drawn or on by whom the in detail.
deposit which the amount was cash was
chalan credited in cash. remitted and
Rs.P.
the purpose
of remittance.

Initials of the
Auditor in token or
Item in
verification of the Initials of Amount of
which
adjustment in the the Supdt. in Number and refund Initials
the
Treasury account token of the date of sanctioned of the
amount
No. and month of adjustment Refund & head to Gazetted
credited
Transfer Entry and having been order. which it its Officer.
is
the head of account made. charged.
included.
to which the amount
is adjusted.

_____

FORM T.A. XV
[See Chapter IV, Local Ruling under Articles 117-118]

Statement of Central (Non-Railways) Transactions at Non-Bank Treasuries

Treasury

for the week ending

Receipts
Receipts Payments Net Remarks
payments
Rs.P. Rs.P. Rs.P.

Dated :

Station: Treasury Officer.

To

The Accountant-General, Andhra Pradesh (Account Current Section).

_____
218 THE ANDHRA PRADESH ACCOUNTS CODE

FORM T.A. XVI

[See Chapter IV, Local Ruling under Articles 117-118]

Statement of Railway Transactions at Non-Bank Treasuries

Treasury
for the week ending

Payments
Receipts as Receipts
as per
per separate
Name of Railway lists of Net Remarks
schedules
payments payments
enclosed
enclosed
Rs.P. Rs.P. Rs.P.
Southern Railway
Northern Railway
Western Railway
Central Railway
……… Railway
……… Railway

Dated :
Station: Treasury Officer.

Note:- The statement for the last week of the month should include transactions to
end of that month, so that the total amount of four statements of the month may agree
with the total of receipts and payments in the Treasury accounts.

To

The Accountant-General, Andhra Pradesh (Account Current Section).

_____

FORM T.A. XVII

[See Chapter IV, Local Ruling under Articles 117-118]

Schedule of Receipts/List of Payments on Account of Railway

at Non-Bank Treasuries

Treasury
for the week ending

Receipt Chalan Receipts Payments

Date of No. of Particulars
Payment Voucher Rs.P. Rs.P.

Total
Dated :
Station: Treasury Officer.

Note:- (1) One copy with relevant vouchers and chalans or schedules should be
sent to the Railway Accounting Officers and one copy should be sent to
the Accountant-General, Andhra Pradesh (Account Current Section),
along with Form T.A. XVI.

(2) The total receipts and payments as per this statement should agree with
the lumpsum figures shown in Form T.A. XVI.
 FORMS
P.W.A. Forms

Forms prescribed by the Comptroller and Auditor-General

Sl.No. of
Description of forms
P.W.A. Forms
1 Cash Book

2 Cash Balance Report

3 Imprest Cash Account

4 Register of Stock Receipts/Issues

5 Abstract of Stock Receipts

6 Abstract of Stock Issues

7 Transfer Entry Order

8 Transfer Entry Book

9 Register of Revenue Realised

10 Works Abstract – A

11 Works Abstract – B

12 Register of Works – A

13 Register of Works – B

14 Contractor’s Ledger

15 Outturn Statement of Manufacture

16 Register of Manufacture

17 Suspense/Deposit Register

18 Schedule of London Stores

19 Advice of Transfer Debit/Credit

20 Acceptance of Transfer Debit/Credit

21-22 (Omitted)

23 Abstract Book

24 Schedule Docket

25 Schedule Docket for Percentage Recoveries

26 Schedule of Monthly Settlement with Treasuries

27 Schedule of Works Expenditure

28 Schedule of Debits to Stock

410 THE ANDHRA PRADESH ACCOUNTS CODE

Sl.No. of
Description of forms
P.W.A. Forms
29 Stock Account

30 Schedule of Purchases
31 Schedule of Purchases (Alternative Form)
32 Schedule of Miscellaneous P.W. Advances
33 Schedule of Deposit Works
34 Schedule of Deposits
35 Schedule of Deposits (Alternative Form)

36 (Omitted)
37 Schedule of Debits/Credits to “Adjusting Account between Central
and State Governments”/”Adjusting Account with Railways”
38 Schedule of Debits/Credits to “Inter-State Suspense Account”

39 Schedule of Debits/Credits to Remittances

40 Schedule of Debits/Credits to Miscellaneous Head of Account

41 Classified Abstract of Expenditure

42 Monthly Account

43 Extract from Contractor’s Ledger

44 List of Accounts submitted to Accountant-General

45 Divisional Officer’s Report of Scrutiny of Accounts

46 Annual Certificates of Balances

47 (Omitted)

Forms Prescribed by the Government

I Account of Receipts of Tools and plant

II Account of Issues of Tools and Plant

III Register of Tools and Plant

IV Statement of Receipts, Issues and Balances of Road Metal

V Road Metal Rate Book

VI Report of the Survey of Stores

VII Sale Account

VIII Stores Receipt Book

IX Daily Report of Receipts

X Indent for Stores

XI Half-yearly Balance Return of Stock

XII Half-yearly Register of Stock

XIII Register of Rents of Buildings and Lands
 Forms 411

Sl.No. of
Description of forms
P.W.A. Forms
XIV Register of Miscellaneous Recoveries

XV Daily Report of Work Done

XV-A Mustur Roll

XV-B Muster Roll (Alternative Form)

XVI Casual Labour Roll

XVII Register of Measurement Books

XVIII First and Final Bill

XIX Running Account Bill – A

XX Running Account Bill – C

XXI Lump-sum Contract – Running Account Bill

XXII Lump-sum Contract – Final Bill

XXIII Register of Indents for Stores ordered from Firms and Bills

XXIV Pay Bill of Work-charged Establishment

XXV Account of Receipts, Issues and Balances of materials compared with

estimated requirements.
XXVI Monthly Account of Receipts, Issues and Balances of Material-at-site
compared with estimated requirements.
XXVII Register of Receipts, Issues and Balances of Materials-at-site
compared with estimated requirements.
XXVIII Annual Register of Receipts, Issues and Balances of Materials-at-site
of minor and repair works.
XXIX Return showing the Receipts, Issues and Balances of Materials-at-site
of minor and repair works.
XXX Register showing the clearance of the Suspense head “Materials-at-
site” in the accounts of works.
XXXI Statement showing the quantities and value of materials used in
construction.
XXXII Work Slip
XXXIII Detailed Completion Report
XXXIV Completion Statement of Works and Repairs
XXXV Schedule of Workshops Manufacture Suspense
XXXVI List of Monthly Sub-divisional Accounts
A. – For Major Works
Works Abstracts …………………………
B. – For Minor Works
XXXVII Detailed List of _______________________________
Petty Works Requisition and Accounts
XXXVIII Register of Sanctions to Fixed Charges.
412 THE ANDHRA PRADESH ACCOUNTS CODE

Sl.No. of
Description of forms
P.W.A. Forms
XXXIX Register of Miscellaneous Sanctions

XL Statement showing the expenditure incurred by the Public Works

Department in the case of Deposit Works.
XLI Schedule of Rents of Boats.

XLI-A Schedule of Rents of Buildings and Lands

XLII Account of Interest-bearing Securities.

XLIII Register of Cheque/Receipt Books.

XLIV Memo. of Review.

F.A. FORMS
Forms prescribed by the Comptroller and Auditor-General

1. Cash Book.

2. Register of Cheques drawn.

3. Register of Works.

4. Contractor’s and Disburser’s Ledger.

Forms Prescribed by the Government

I Cash Book of Subordinate Officers

II First and Final Bill

III Running Account Bill

IV Hand Receipt

V Accounts of Materials-at-site

VI (Deleted)

VI-A Schedule of Forest Remittances of Treasuries.

VII Classified Abstract of the Cash Account.

VIII Register showing Recoveries of Rent.

IX Schedule Docket of Works Vouchers.

X Posting or ‘Aversa’ Register.

XI Muster Roll.

XII Schedule of Monthly Settlement with Treasuries.

_____
 Forms 413

FORM P.W.A. 1
This form may be modified to suit the requirements of the Electricity Department
in consultation with the Accountant-General.

[See Chapter III, Article 80]

CASH BOOK

Notes to be printed on the fly-leaf of the Cash Book

The Cash Book contains two money columns, headed (1) “Cash” and (2) “Bank
or Treasury”, on the payment side to distinguish payments made by cheques from those
made out of the cash in chest. When, however, a cheque is drawn to replenish the chest,
its number and amount should be entered on the payment side in the “Bank or Treasury”
column Nos. 10 and 11, and the amount only on the receipt side as “Cash from Treasury”
in the single “Cash” column No.4. The amount of a cancelled cheque should be shown
by a special write-back entry, as a minus figure on the payment side in the “Bank or
Treasury” column but the fact of a new cheque having been issued in lieu of a time
expired or lost cheque should be entered on the date of issue in red ink in column No.8
only and not in the columns for “Payments”, accounted reference being given in both
cases against the original entry in the Cash Book.

2. Every entry should be concise. The date, the number of voucher, if any, the
name of the work, and such a brief narration as will indicate unmistakably the nature of
the transaction must be entered against each item. The amount debitable or creditable to
each separate work, head of account, or contractor or other person should be entered
separately, and the amount to be posted by the Divisional Office into the Abstract Book
or Schedules of account under each prescribed head of account should be brought out,
distinctly opposite the entries in columns 5 and 12, headed “Classification of Receipts”
and “Classification of Charges”. No receipt or payment other than that of “Cash” as
defined in Article 9(4) should be entered in the Cash Book. A deduction made at the time
of payment, creditable to a work or head of account other than that to which the payment
itself is debitable should, however, be entered on the receipt side of the Cash Book.

3. Transactions should be recorded at the time and on the date on which they
actually occur and strictly in the order of occurrence. If, however, owing to the absence
of the disbursing officer on tour a cheque issued by him, whilst in camp, is entered in the
Cash Book maintained at his headquarters on a subsequent date. The actual date of issue
of the cheque should be noted in the Cash Book as the denominator of a fraction the
numerator of which should be the date on which the transaction is incorporated in the
Book. A similar procedure should be observed when the double transaction relating to
the realization of miscellaneous cash receipt by a subordinate and their payment directly
into treasury is incorporated in the Cash Book of the superior disbursing officer on
receipt of the receipted chalan of the treasury from the subordinate.

4. It is serious irregularity to draw cheques and deposit them in the cash at the
close of the year for the purpose of showing the full amount of grant as utilized or to keep
the Cash Book open after the 31st of March and make disbursements in April entering
them in the Cash Book as having been made in March.
414 THE ANDHRA PRADESH ACCOUNTS CODE

5. Acknowledgements of payments should, as possible, be taken at the time of

payment and on one of the printed forms prescribed for the purpose. They should be
numbered in a separate series for each month and the serial number of each voucher
should be entered in the Cash Book as soon as the payment transaction is entered in it.

6. When an imprest is first given the fact should be noted in red ink in the Cash
Book of the disbursing office giving it, in the column. “To whom paid”, but the amount
should not be entered as an actual payment, as it will still form a portion of the Cash
Book balance of the disbursing officer marking the advance. If, however, a cheque is
drawn, its amount should be shown on both sides of the Cash Book (vide Note 1). Any
subsequent increases on or decreases in the amount should be noted similarly, the
increase on the payment side and the decreases on the receipt side.

7. In posting transactions from imprest accounts the recouping disbursing officer

should enter in his Cash Book only the total for each work or head of account as brought
out in the abstract, which should be prepared in his own office, on the reverse of the
impress account.

8. All payments should be debited at once to the work or service on account of

which they are made. Money advanced to a subordinate for disbursement of labourers,
etc., at a distance should be noted in the Cash Book in red ink as a temporary advance, in
the manner followed when regular imprests are first made; and when the subordinate
returns the duly certified muster rolls, etc., with the unpaid wages, if any, the amounts
actually paid should be debited to the works or service concerned, the amount unpaid
being returned into the cash balance. A similar procedure should be observed when the
disbursing officer removes cash from his chest and takes it with him on tour for
disbursement.

9. When an advance on transfer is made to a Government servant from the cash in

the hands of the disbursing officer pending recoupment when the bill is encashed
subsequently, the amount thus advanced should not be entered as a final transaction in the
Cash Book but recorded as a temporary advance so that the amount may continue to form
part of the cash balance for which the disbursing officer is responsible.

10. The cash balances at the end of the month should be detailed thus in a note at
foot of the Cash Book.

Rs.Ps.
Cash in chest 7.56
Imprest with X 100.00
Imprest with Y 50.00

Total cash balance as above 157.56

(Rupees one hundred and fifty seven and naye paise fifty six).

11. If the Disbursing officer draws on more than one district or sub-treasury the
total amount of cheques drawn during the month on each (excluding the amount of
cancelled cheques) should be recorded in another note at foot of the Cash Book.

12. Cash Book should have their pages machine-numbered. As far as possible, no
lines should be left blank, but if any space on a page of the Cash Book has to be left
blank owing to the whole of the other page of the same folio being written up completely,
a diagonal line should be drawn to cancel the blank space, so that it may not be possible
 Forms 415

to make any subsequent entries therein. Interpolation of entries should be avoided as far
as possible, but when it becomes necessary to make any entries between two ruled lines
or to make any additions to, or interpolations between, entries already made, such
additions should be attested invariably by the dated initials of the Disbursing Officer.

Division, Cash Book of ………….. for the month of ……… 199 …….

Receipt Side

Number of
Number of From whom
Date of temporary Amount Classification
voucher or received,
receipt receipt, if any (cash) of receipts
receipt etc.,
with date
(1) (2-a) (2-b) (3) (4) (5)
Rs.nP.

Payment Side

Payments
Bank or Treasury
Cash Number of
To
Number cheque
Date of whom Classification
of (with number of Amount
payment paid of charges
voucher Cheque Book)
etc.,
number of
(6) (7) (8) (9) (10) (11) (12)
Rs.nP. Rs.nP.

_____

FORM P.W.A. 2
[See Chapter III, Articles 82]

CASH BALANCE REPORT

Part I. Statement of the actual balance of Cash in the hands of ……. on the ……..
day of ….. 19 …… and of standing imprests and temporary advances with
subordinates.

Remarks and
explanation of
Description Number Amount
large balances
etc.,
(1) (2) (3) (4)
Cheques drawn or received in favour Rs.nP.
of self, but not enclosed
416 THE ANDHRA PRADESH ACCOUNTS CODE

(1) (2) (3) (4)

Bank drafts not cashed *As detailed below
Notes*
Rupees
Half-rupees
Quarter-rupees (silver)
Ten naye paise pieces
Five naye paise pieces
Two naye paise pieces
One naye paise pieces
Ten naye paise Revenue Stamps

** Total Cash in Chest **(In words)

Grand total as per Cash Book
*This may be modified to suit the requirements of the Electricity Department in
consultation with the Accountant-General.

**Standing imprests and temporary advances should be detailed separately.

Part II. Statement of standing imprests and temporary advances with subordinate on
the ………. day of …….. 19 …….

Explanation when an imprest exceeds the

Name and prescribed maximum of Rs.1,000/- or
Amount of Imprest or
designation of any other limit prescribed by the
Temporary Advance
subordinate Government and authority for raising or
reducing the imprest
(1) (2) (3)
Rs.nP.

Total ……

(Signature)

Dated : ………… 19 ….. (Designation)

_____
Vol. III, F.3] Forms 417

FORM P.W.A. 3
This form may be modified to suit the requirements of the Electricity Department
in consultation with the Accountant-General.

[See Chapter III, Articles 86 and 88]

IMPREST CASH ACCOUNT

Notes to be printed on the fly-leaf

1. Government servants entrusted with fixed imprests to temporary advance

should maintain and render accounts of their disbursements therefrom in this form. The
forms are bound on registers with one fast and one detachable leaf. Any Government
servant who receives revenue frequently should use a Cash Book in Form P.W.A.1.

2. The round sum with which an Imprest Cash Account is opened should be
entered at once in red ink in column 5, “Total”. The date and manner of the remittance,
and, if recouped by cheque, the cheque and cheque book number should also be entered,
column 3 being utilized for the latter purpose. The disbursements from this imprest
should be entered daily as they are made clearly and in full detail; and from time to time
as the imprest holder finds it necessary, as also a few days before the due date for the
monthly closing of the Cash Book of the disbursing officer from whom the imprest is
held, the account should be closed and balanced, the detachable copy being cut off and
sent to the disbursing officer from whom the imprest is held, and the counterfoil being
retained by the imprest holder. The account should be supported by a voucher in proper
form for each payment, numbered attached to the account so as to correspond with the
order of the entries in column 2, “Voucher No.” The sum received from time to time in
recoupment of the imprest should be entered in red ink in column 5 in the same way as
the fixed amount with which the account was first opened.

3. The account should contain no entries of receipts other than the opening entries
of the fixed imprest and the subsequent recoupments of expenditure, not any entries of
expenditure other than those paid directly by the imprest holder himself from the amount
of his imprest.

4. Money received by imprest holders on behalf of the Government it not to be

mixed up with their imprest cash, or brought into the imprest cash book, but should be
disposed of in the manner prescribed in the relevant treasury rules.

5. To facilitate the abstracting of charges by the recouping disbursing officer, the

imprest holder must invariably enter in column 3, along with other particulars of
payment, the name of the work etc., to which each payment is debitable and also the
name of the contractor or other person if any, from whom the amount paid is recoverable.
Column 6 is intended for the head of account to which each payment relates and should
be left blank by the imprest holder. The date and manner of recoupment, and, if recouped
by cheque, the cheque and cheque book number should be entered by the recouping
disbursing officer on every imprest account disposed of by him, also a note of increase,
reduction, or withdrawal when such occur. When the account is incorporated in his own
Cash Book, it should be numbered to correspond the voucher number quoted in the Cash
Book, so as to be readily traceable from it.

[A.C. – 27]
418 THE ANDHRA PRADESH ACCOUNTS CODE

6. Temporary advances should also be accounted for in this from but the accounts
of these advances should be quite distinct from these for Permanent Advances.

Imprest Cash Account of…….

Amount
Month and Voucher Head of
Transactions of each Total
date number account
payment
(1) (2) (3) (4) (5) (6)
Rs.nP. Rs.nP.

ABSTRACT OF CHARGES

Names of works
Rs.nP. Rs.nP. Rs.nP. Rs.nP. Rs.nP. Rs.nP.
Period to

Total ……
Names of works
Rs.nP. Rs.nP. Rs.nP. Rs.nP. Rs.nP. Rs.nP.
Period to
Total ……

Note:- This abstract should be printed at the back of each form and filled in by the
Sub-divisional Officer when the imprest holder receives funds from him and in other case
by the divisional officer.

_____

FORM P.W.A. 4
[See Chapter III, Article 96]

REGISTER OF STOCK RECEIPTS/ISSUES

Division :
Sub-division :
Section :
Month ……. 19 ……

Reference to *Sources from which

recorded received To whom issued *Head of
Name of
Date measurements (for (with name of work and Account
Articles
receipts only) and of contractor to whom etc.,
to indent or order debitable)

* Score out to upper or lower entry as required.

** In this column, the name of account head to which the issue of stores is debitable
should be entered and full names of divisions and offices to which stock is to be
issued and contractors,
Vol. III, F. 5 & 6] Forms 419

employees, other persons or local bodies to whom sales are authorized should be
added in all cases in which orders exist for stores to be issued otherwise than for
the requirements of works within the division.
_____

FORMS P.W.A. 5 & P.W.A. 6

[See Chapter III, Article 97]
INSTRUCTIONS FOR FILLING IN FORMS
I.-For Sub-divisional Offices
1. The several transactions of the month need not be entered severally in the
Abstracts. It is sufficient to show, as a single transaction, the total receipts from each
source of the total issues to each account or work. The quantities received (or issued) in
each transaction should be noted in the lower part of the Abstract, against the entry of the
transaction, in separate columns for each distinct article of Stock, these columns being so
written up as the Articles by the prescribed heads of Stock are grouped together. After all
transactions of the month have been posted, the total receipts (or issues) of each article
should be computed and noted in the column headed “Quantities” in the upper part of the
forms.

2. In column 1 of the Abstracts, those receipts and issues of the month, which
represent transactions, the value of which is brought to account in the same month
through the Cash Book of transfer entries, should be separated from the transactions not
so brought to account within the month. (See Article 207).

3. It is left to the Sub-divisional Officer to make the most suitable arrangements

for collecting the information required to complete these Abstracts. The Registers of
Stock Receipts and Stock Issues of subordinates sanctioned at the Sub-divisional
headquarters may be obtained in original, and store-keepers and sectional officers at out-
stations may be required to furnish copies of their registers. Care should be taken to
reconcile all transfers of stock between subordinates of the same sub-division and
reconciled transactions connected with such transfers with the sub-division should not
appear in the Abstracts of the sub-division.

4. The Registers of Stock Receipts and Stock Issues maintained by Sectional

Officers may, if necessary, be closed a little earlier than the date fixed for the closing of
the sub-divisional accounts.

5. When abstracting the transactions recorded in the Registers of Stock Receipts

and Stock Issues, care should be taken to observe strictly the prescribed accounts
classification. It is not sufficient to enter the name of the major head affected, but the
minor and detailed heads should also be stated, as well as the additional particulars
required to be mentioned in the column “Head of account” in Form P.W.A. 4.

Note:- Although “Manufacture” is sub-head of the Stock Account, issues of Stock

to manufacture operations and receipts of outturn from manufacture, should be accounted
for in the same way as issues to or from any other distinct head of account, and each
manufacture operation should be treated as a separate work. (See also definition of
“Work” in Article 9).

6. The quantity accounts of a particular month show all quantities received or

issued in that month; but the corresponding cash payment, cash recovery, or other
adjustment may not always appear in the divisional accounts of the same month. To
secure agreement between the quantity and value accounts, receipts and issues, the value
of which cannot be adjusted in the accounts of the month in which the actual transactions
take place, should be accounted for in the Abstracts under the suspense heads
“Purchases” and “Miscellaneous Public Works Advances” respectively. (See also
instruction 2 above).
420 THE ANDHRA PRADESH ACCOUNTS CODE

II.-For Divisional Officers

7. The lower part of each Abstract should be taken up first. In this part, quantities
of the several articles received or issued in connection with each transaction have already
been entered separately in the columns provided for this purpose (vide instruction No.1).
These quantities should now be valued by recording the amount of each just below it, and
the value of each transaction should be shown in the first money column (third column of
Form P.W.A.5 or sub-column 1 of the second column of Form P.W.A.6, as the case may
be). In Form P.W.A.6, storage charges should be calculated on the book values entered
in sub-column 1 and shown in sub-column 2 and a total to these should be entered in the
last sub-column of the second column against each transaction. Total should then be
struck in the next money column. “Total”, separately for each head on account. The
upper part of the form should be valued next. The total of the values entered against each
article in the lower part should be shown in the column headed “Amount (separately for
each article)” against that article, if being seen further, in case of issues that this total is
equal to the rate for the article multiplied by the total quantity. Finally, the entries in the
last money column should be totaled up, both for each sub-head of Stock and for the
whole Abstract. In Form P.W.A.6, the total of the sub-column 2 of the second column in
the lower part should be shown against the line “Total-Storage” in the upper part and
grand total stock in that part. The grand total should agree with the total of the second
money column “Total” in the lower part of the form.

8. Receipts should be valued on the basis of prices paid or payable as per bills or
other claims, extra charges, when paid or adjusted, should be posted as separate items
without quantities. Issues should be valued at the Issue Rates fixed for the purpose by
competent authority.

9. All entries made in the divisional office should be in red ink to distinguish them
from those made in the sub-divisional office.

_____

FORM P.W.A. 5
[See Chapter III, Article 97]

ABSTRACT OF STOCK RECEIPTS

Division :
Sub-division :
Section :
Month ……. 19 ……

Sources from which received

Authority
Total Amount Value of each Quantities
(separately (separately receipt of Names of articles
Grand Total
for each sub- for each materials (grouped by sub-
head) sub-head) (Total) head)
Rs.P. Rs.P. Rs.P. Rs.P.

Grand Total …..

Vol. III, F. 6] Forms 421

Dated the ……… 19 ….

Dated initials of Divisional Accountant. Sub-divisional Officer.

1. Quoting reference to number of Cash Book voucher or transfer entry, in respect

of items brought to account through the Cash Book or Transfer Entry Book, Vide
instruction No. 2.

2. These totals should agree.

_____

FORM P.W.A. 6
[See Chapter III, Article 97]

ABSTRACT OF STOCK ISSUES

Division :
Sub-division :
Month ……. 19 ……
Value of materials expended upon each
item
what amount issued

Amount (separately for

(grouped by sub-heads
Total (separately for

Name of articles
Storage charges
each sub-head)
each article)

Book value

Quantities
Total

Total
Rate
1On

Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Grand Total …….

Total for sub-heads other than “storage”

3
Total “storage”
2
Grand total
Dated the ……… 19 …. Sub-divisional Officer.

Dated initials of Divisional Accountant.

1. Quoting date of receipt of cash or number of transfer entry, in respect of items

brought to account through the Cash Book or the Transfer Entry Book, Vide
instruction No. 2
.
2. These total should agree.

3. The figure to entered here will be the total of the sub-column “Storage Charge”
of the second column.

______
422 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. 7
[See Chapter III, Article 106]

TRANSFER ENTRY ORDER

No. ………… Dated ……… 19….

Adjusted in the accounts for ….

Vide Transfer Entry Book, item No.

*Particulars of Debits Credits

the transaction
Name of
with reasons Name of work
work or Remarks
for the Amount or head of Amount
head of
proposed account
account
adjustment
Rs.P. Rs.P.

Countersigned.
Divisional Accountant Divisional Officer.
Date : …………. Date : ………….
____________________________
Officer initiating the Transfer Entry.
________________________________________________________________________
*A transfer entry should set forth such explanation of the correction or adjustment
proposed to be made as would establish clearly the correctness and necessity of the entry.
In the cases of corrections involving a reduction in the charges against the estimate of a
work not only should full particular of the vouchers and accounts in which the erroneous
charges originally appeared be specified but also the circumstances in which the charges
were wrongly allocated under the estimate for the work should be set for clearly. It is not
sufficient to state that the charges were previously classified erroneously.

_____

FORM P.W.A. 8
[See Chapter III, Article 101]

TRANSFER ENTRY BOOK

For the month of ………… 19 …….

Particulars of each transaction Debits

(Authority should be quoted in
Item all cases, e.g., number and Head of account
Date
number date of transfer entry order, or (with name of Amount
of advice and acceptance of work)
transfer)
(1) (2) (3) (4) (5)
Rs.nP.
Vol. III, F. 9] Forms 423

Credits
Head of account Dated initials
Amount
(with name of work) of Divisional Accountant
(6) (7) (8)
Rs.P.

Dated initials of Divisional Accountant.

Dated initials of Divisional Officer.

_____

*FORM P.W.A. 9
[See Chapter III, Articles 113 to 116]

REGISTER OF REVENUE REALISED

2
Major Head
3 3
Reference Water Owners
Item
to voucher Particulars Rate Rates
number
number (1) (2)

Amount brought forward

from last month.
Transactions of the month.
Total for the month.
Total up-to-date carried over
to the following month.

1. This form is also used for the detailed accounts of (1) Refunds of Revenue and (2)
Receipts and Recoveries on Capital Account.

2. When a major head is divided into parts, e.g., the head XVII, a separate Register of
Rev. should be kept for each part. Receipts pertaining to (1) Military Engineering
Services, (b) Railway Works, (c) Posts and Telegraphs Works, & (d) Archaeological
Works of the Central Govt. mentioned in Article 215 should be posted in separate
registers for each, and in States a register should also be maintained for receipts
from other works of the Central Government.

3. These columns are intended for the minor heads (and detailed heads, if any)
subordinate to the major head concerned. The examples given are those relating to
the major head XVIII.

*Water supply of *Other canal

*Sale of Water
Towns *Planations produce
(4)
(3) (6)
Rs.P. Rs.P. Rs.P. Rs.P.

* This from is also used for the detailed accounts of (1) Refunds of Revenue and (2)
Receipts and Recoveries on Capital Account.
424 THE ANDHRA PRADESH ACCOUNTS CODE
1
Name of System
Recoveries of Expenditure
2 Tools and
Water 1 2 2 Establishment Other
Navigtion Rents Fines Plant
power recovers recoveries
recoveries
(7) (8) (9) (10) (11) (12) (13)
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Miscellaneous Total
(14) (15)
Rs.P. Rs.P.
Deduct Refunds Net
Rs.P. Rs.P.

1. To be used only in respect of projects for which a separate revenue account is kept.

2. These columns are intended for the minor heads (and detailed heads, if any)
subordinate to the major head concerned. The examples given are those relating to
the major head XVIII.

_____

FORM P.W.A. 10
[See Chapter III, Article 133]

WORKS ABSTRACT –A

(To be used when outlay is recorded by sub-head)

Division :
Sub-division :
Month :
Name of Work :
Authority :
Folio in register of works :
Item in schedule of expenditure :
Schedule docket No. :

Details of up-to-date progress*

Source from which progress is

Reference to last Running
taken (quoting page and book Sub-Heads
Account Bill or other voucher
No. of measurement book)
No. Date

Total ……..
Vol. III, F. 10] Forms 425

* Only quantities which have been actually measured and paid for on bills included in
the account should be taken into this statement.

From what source

Posted

Cash Book Voucher

Brief particulars or Adjustment Book
item number

Rs.P. Rs.P. Rs.P. Rs.P.

Extimate No. …… -
Expenditure to end of 19.. -
Month’s transactions -
Total cash and adjustment Stock
Issues from Materials-at-side
to final sub-heads -
Total of month - -
Total to end of month -
Progress (up-to-date) -
Rate of cost - -

Sub-Heads Suspense Accounts

Materials-at-site 1 Contractors
4
2 3 Labourers Total
Receipts Issues Advance Other
Dr. Cr. payments transactions
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Note:- Posting made in the Sub-divisional Office should be in black ink and all
postings and corrections made in the Divisional Officer, in red ink.

1. Entries in this column should be made from Account 1 (Total (D) of column 2) or
Running Account Bill, Form A.

2. If any sub-head costing less than Rs.1,000/- is not lumped together with other similar
items, the orders of the Divisional Officer should be quoted in support.

3. This column is intended for all miscellaneous debits and credits to contractors
awaiting settlement. The debits will usually consists of (1) advances other than
secured advances, (2) payments made (under proper authority to labours and others
on behalf of and by charge to the account of contractor and (3) issues of stock and
other materials to contractors. These should be posted as plus entries from the
vouchers or accounts as transactions take place. The credits will ordinarily be on
account of amounts withheld, for future payment, from Running Account Bills for
work done. Such credits, as well as repayments of amounts withheld and
426 THE ANDHRA PRADESH ACCOUNTS CODE

recoveries of debts (1), (2) and (3) above, appear in Running Account Bills as entry (G)
of Memorandum of Payments which should be posted in this column as a plus entry if
minus and vice versa.

4. Unpaid amounts of muster rolls should be posted in this column as minus entries.
Subsequent payments of these arrears should be shown as plus.

In the case of Running Account Bills for word done the figure in this column
should agree with Entry (H) in the Memorandum of Payments.

In arriving at the total of each horizontal line deduct “Issues” in the “Materials-at-
site” column from the total of the other columns in the same line.

Details of Contractor’s Closing Balance

Reference to last
Closing Balance
Running Account Bill
1
Name of Voucher Advance Other Explanation of
Date
contractor number payment transactions non-adjustment

Total….

The closing balance under the suspense head “Labourers” as arrived at within has
been compared with the connected record of unpaid wages for the work and found
correct.
2
The work is ……..
(Dated initials of Sub-divisional Officer)

CERTIFICATE BY DIVISIONAL ACCOUNTANT

The Abstract and the Settlement of Progress have been checked under my
supervision; I have personally compared all the items in the “Detail of contractor’s
closing balances” with the contractor’s ledger and found them correct.

(Dated initials of Divisional Accountant)

REMARKS BY EXECUTIVE ENGINEER

(The Executive Engineer will note here whether he has examined the work,
counted materials or checked measurements and make any other remarks in respect of the
execution of the work or of the state of accounts as he may consider necessary.)

(Dated initials of Divisional Officer)

_____

1. As a rule, reasons for delay should be recorded if an item is not cleared within three
months.

2. It should be noted here whether the work is in progress or not. If the work was
completed during the month, the fact should be stated with an explanation of the steps
taken to close the accounts of the work.
Vol. III, F. 11] Forms 427

FORM P.W.A. 11
[See Chapter III, Article 133]

WORKS ABSTRACT – B

[To be used when outlay is not recorded by sub-heads]

Division Folio in Register of Works

Sub-division
Item in Schedule of Expenditure

Name of work Schedule Docket

Authority

REFERENCE TO MEASUREMENTS

(A reference to any recorded measurements should be entered here)

Details of Contractor’s Closing Balances

Reference to last
Closing Balance
Running Account Bill
Name of Voucher Advance Other Explanation of
Date
contractor number payments transactions non-adjustment1
Rs.P. Rs.P.

Total ….
2
The work is ……………

(Dated initials of Sub-divisional Officer)

1. As a rule, reasons for delay should be recorded if an item is not cleared within three
months.

2. It should be noted here whether the work is in progress or not. If the work was
completed during the month, the fact should be stated with an explanation of the steps
taken to close the accounts of the work.

CERTIFICATE BY DIVISIONAL ACCOUNTANT

The Abstract has been checked under my supervision. I have compared all the
items in the “Detail of contractor’s closing balances” with the Contractor’s Ledger and
found them correct.

(Dated initials of Divisional Accountant)

REMARKS BY EXECUTIVE ENGINEER

(The Executive Engineer will note here whether he has examined the work,
counted materials or checked measurements and make any other remarks in respect of the
execution of the work or of the state of accounts as he may consider necessary.)

(Dated initials of Divisional Officer)

428 THE ANDHRA PRADESH ACCOUNTS CODE

From what
Suspense Accounts
Source Posted
Cash
Book
Voucher Contractors
2
Brief or Final 1
Advance Other 3 *Total
Labourers
particulars Transfer Charges payments transactions cost
Entry
Book
item No.
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Estimate No.
of ………

Expenditure to
End of 19 ….

Month’s
Transactions

Total Cash and

Adjustment

Stock

Total of month

Total to end of 19 ….

Note:- Postings made in the Sub-divisional Office should be in black ink and all
postings and corrections made in the Divisional Office in red ink.

1. Entries in this column should be made from Account 1 [total (D) of column 2] of
Running Account Bill Form A.

2. This column is intended for all miscellaneous debits and credits to contractors,
awaiting settlement. The debits will usually consist of (1) advances other than
advance payments, (2) payments made (under proper authority) to labourers and
others on behalf of and by charge to the account of contractors and (3) issues of stock
and other materials to contractors. These should be posted as plus entries from the
vouchers or accounts as transactions take place. The credits will ordinarily be one
account of amounts withheld, for future payment, from Running Accounts Bills for
work done. Such credits, as well as repayments of amounts withheld and recoveries
of debits (1), (2) and (3) above, appearing in Running Account Bills as entry (G) of
Memorandum of Payments, which should be posted in this column as a plus entry if
minus or vice versa.

3. Unpaid amount of Muster Rolls should be posted in this column as minus entries,
Subsequent payments of these arrears should be shown as plus.

4. In the case of Running Accounts Bills for work done the figure in this column should
agree with entry (H) in the Memorandum of Payments.

_____
Vol. III, F. 12] Forms 429
FORM P.W.A. 12 and P.W.A. 13
[See Chapter III, Article 141]
REGISTER OF WORKS – A & B
Notes

1. The Register of Works if not a classified account of works; for facility of

reference it should be supplied with an index which should be sub-divided under the
prescribed heads of account classification.

2. The sanctioned amount of estimate should be entered in respect of each work.

When supplementary estimates are sanctioned, the additional amounts sanctioned should
be entered below the corresponding amounts of the original estimate and both totaled.
But when a revised estimate is sanctioned, the folio of the original estimate should be
closed and the revised estimate should be entered on a fresh folio, prominently marked
“Revised Estimate” in red ink, and a reference to the folio on which the original estimate
is to be found should be entered thereon.

Note:- In the case of works which are assessable to percentage recoveries on

account of establishment, tools and plant, etc., the amount of the estimate and allotment
for the work should be divided rateably into two parts, one representing the share
available for works of expenditure and the other, the total amount for establishments,
tools and plant and audit accounts charges, if any, recoverable under the rules of the
Government.

3. In the case of works for which specific allotments are sanctioned individually,
the amount of allotment for the year should be noted in the register at the top of the page,
any additions or deductions made during the year being noted in the same place.

Note:- In the case of Local Loan Works, the limits of funds set aside by the
Government (to be ascertained from the Accountant-General for expenditure on a work
during the year should be treated as the allotment for the work.

4. The blank vertical columns in Form P.W.A. 12 should be utilized for the final
sub-heads of the estimate and for as many of the suspense heads as may be operated
upon, but the sub-columns for “quantity” and the horizontal columns for “rate of cost”
should be left blank in respect of sub-heads for which there are no quantities in Works
Abstracts.

5. In Form P.W.A. 13, the final charges on works should be posted in the column
“Total value of work done” and the single column “Suspense Accounts” should embrace
the transactions under all the suspense accounts.
_____

FORM P.W.A. 12
[See Chapter III, Article 141]

REGISTER OF WORKS – A

Name of work ………… Authority ………… Appropriation for the year Rs. …………
Dated initials
of the
Month, Quantity Quantity Quantity Quantity Quantity Exe.Engineer
Total
etc., Amount Amount Amount Amount Amount to
transactions
of the month
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.
Contd. Next Page
430 THE ANDHRA PRADESH ACCOUNTS CODE

Estimate No. of
19… 19…

Expenditure to end of
previous year brought
forward (if any)

April 19… Total -

Rate of cost -

May 19… Total -

Rate of cost -

June 19… Total -

Rate of cost -

July 19… Total -

Rate of cost -

August 19… Total -

Rate of cost -

Sept. 19… Total -

Rate of cost -

Oct. 19… Total -

Rate of cost -

Nov. 19… Total -

Rate of cost -

Dec. 19… Total -

Rate of cost -

Jan. 19… Total -

Rate of cost -

Feb. 19… Total -

Rate of cost -

March 19… Total -

Rate of cost -

March Supplementary
Total -

Rate of cost -

_____

FORM P.W.A. 13
[See Chapter III, Article 141]

REGISTER OF WORKS – B

Name of work and

authority Estimate

Appropriation for the year

Vol. III, F. 13] Forms 431

Engineer to transactions of

Engineer to transactions of
Dated initials of Executive

Dated initials of Executive

Total value of work done

Total value of work done

Suspense accounts

Suspense accounts
Total charges

Total charges
the month.

the month.
Month, etc.,

Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Expenditure of previous
year brought
forward (if any)

April 19… -
Total -

May 19… -
Total -

June 19… -
Total -

July 19… -
Total -

August 19… -
Total -

Sept. 19… -
Total -

Oct. 19… -
Total -

Nov. 19… -
Total -

Dec. 19… -
Total -

Jan. 19… -
Total -

Feb. 19… -
Total -

March 19… -
Total -

March 19…
Supplementary
Total -

Carried over to page ………… of next year’s register. Carried over to page …….
of next year’s register.

_____
432 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. 14
[See Chapter III, Article 150]

CONTRACTOR’S LEDGER

Notes

(1) Columns 7 and 8 constitute the ledger account proper and columns 4 and 5
setforth the net effect of each posting on the two suspense heads making up will be found
useful for the purpose of exercising a check over the continuity of bills in the case of
running accounts.

(2) Columns 1 to 3 and 10 require no explanation. Instructions for filing in

columns 4 to 9 in the case of personal accounts are given below:-

(i) Column 6:- “Name of work, etc.” – Here should be entered the full
name of the work to which the bills or vouchers (relate except in the case of supplier’s
bills) when the name of the account concerned, Stock or Purchases, should be stated.
Brief particulars describing the nature of the transactions should then be added, and
against the line should then be posted, in the money columns 4, 5, 7, 8 and 9, the figures
relating to that transaction only. When a deduction made from a contractor’s bill for one
work is creditable to the account of another work, and such Credit is in connection with
his contract for the latter work, distinct sets of entries should be made in the ledger, one
for the payment made on account of the former work and the other for the recovery
creditable to the latter, as if that recovery had been made in cash. The second set of
entries should be posted in a separate line, in columns 5 and 8 against the name of the
work concerned.

Note:- If there are several contracts in connection with a work or account, the
transactions relating to each should be distinguished, preferably by quoting the number
and the date of agreement or work order.

(ii) Column 4:- “Advance payments” – If bill is a Running Account Bill A,

Form P.W.A. XIX, figure D of Account I should be posted in this column.

(iii) Column 5:- “Other transactions” – In the case of running account

bills, figure G of the Memorandum of Payments should be posted in this Column. If a
payment is made on a First and Final Bill, Form P.W.A. XVIII, no entry should be made
in this column unless a recovery is made from the contractor on any account. In the case
of transactions other than these, the amount paid or recovered should be entered.

(iv) In columns 4 and 5 debits to contractors should be posted as plus

entries and credits as minus entries.

(v) Column 7:- “Gross transactions – Debits” - If it is a running account

bill, figure H of the Memorandum of Payments should be posted in this column,
otherwise the total amount paid or chargeable.

(vi) Column 8:- “Gross transactions – Credits” - Here should be entered

the value of work or supplies creditable to the contractor, which will be figure F of
Account I in the case of running account bills.

(vii) Column 9:- “Total value of work or supplies” – In the case of running
account bills here should be entered the total value of work done or supplies made up-to-
date, as per figure A of Account I of bill, but before posting the bill it should be seen that
the figure shown in Account I of it as “Deduct value of work shown on previous bill”
agrees with the last entry in column 9 of the ledger against the work concerned. In token
of this check this last entry in column 9 should be initialed (and dated) by the Divisional
Accountant.
Vol. III, F. 15] Forms 433

(3) Accounts of the transaction relating to lumpsum contracts should also be

maintained in this Form, subject to the following subsidiary instructions:-

(a) As all “intermediate payments” made on Form P.W.A. XXI are

regarded at advances, no figure therefrom will be posted in column 8, which is intended
to show the amount creditable to contractors, account on account of the value of work
done. The first and last entry which will appear in this column will be the figure F given
in Part I of the final bill Form P.W.A. XXII. Column 9 need not be posted at all.

(b) Figures for posting the other columns 4, 5 and 7 are indicated in the
bills (Forms P.W.A. XXI and XXII) by the same distinguishing letters D, G and H
respectively, which have been used to denote the corresponding entries in the ordinary
bill Forms P.W.A. XIX and XX.

Name of Contractor
Particulars of bill or voucher Net transactions detailed by suspense heads

Serial number if “Advance payments” “Other transactions”

Voucher
Date a Running + = Debits + = Debits
No.
Account Bill - = Credits - = Credits
(1) (2) (3) (4-D) (5-G)
Rs.P. Rs.P.

Gross transactions

*Name of work or
Total value of
account (in red ink) and
Debits Credits work done or Remarks
particulars of
supplies
transactions
(6) (7-H) (8-F) (9-A) (10)
Rs.P. Rs.P. Rs.P.

* If there are several contracts in connection with a work or account the transactions
relating to each should be distinguished preferably by quoting the number and date of
agreement or work order.

_____

FORM P.W.A. 15
[See Chapter III, Article 160]

OUTTURN STATEMENT OF MANUFACTURE

Name of manufacture ……………, Site ……………., Season …………………

Authority ……………… Name of the month ………… .
434 THE ANDHRA PRADESH ACCOUNTS CODE

Actual Outturn
(Quantities and Values)

*Estimated
*To end of *During
Name of articles outturn
previous the *Total Remarks
manufactured (Quantities and
month month
Values)

Total values ……………..

*The values should be entered in red ink just below the quantities.

Date : ………… 19 …. Sub-divisional Officer.

_____

FORM P.W.A. 16
[See Chapter III, Article 161]

REGISTER OF MANUFACTURE

Name of manufacturer ………… Site …………, Season ………… Authority …………

Appropriation for the year Rs. ………… ., Folio No. ………..
Quantity

Quantity

Quantity

Quantity

Quantity

Quantity
Amount

Amount

Amount

Amount

Amount
Months, etc.,

Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P Rs.P. Rs.P. Rs.P.
.
Estimate No. of
19 …. 19 ….

Brought forward from

previous year April 1965 -

April 19… Total -

Rate -

May 19… Total -

Rate -

June 19… Total -

Rate -

July 19… Total -

Rate -

August 19… Total -

Rate -

Sept. 19… Total -

Rate -

Oct. 19… Total -

Rate -
Vol. III, F. 17] Forms 435

Nov. 19… Total -

Rate -

Dec. 19… Total -

Rate -

Jan. 19… Total -

Rate -

Feb. 19… Total -

Rate -

March 19… Total -

Rate -

Supplementary
Account
Total -
Rate -

Divisional Officer against

Total

transactions of the month

Balance at debit or credit
Operation Outturn Amou
nt
Total

Dated initials of
of manufacture
Cost
Quantity

Quantity

Quantity

Quantity

Quantity
Amount

Amount

Amount

Amount

Amount

Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

_____

FORM P.W.A. 17
[See Chapter III, Article 164]

SUSPENSE/DEPOSIT REGISTER

Suspense Head
____________

Deposit

Class
1
Month from Particulars of items
Opening balance of
Item No. which transaction (with authority where
the year
dates necessary)
(1) (2) (3) (4)
Rs.P.

Total….
436 THE ANDHRA PRADESH ACCOUNTS CODE

April 19……

And so on for 3
Debits Credits How adjusted
2 3 Closing the other
Credits Debits (and other remarks
balance months of the
where necessary)
year

(5) (6) (7) (8) (9)

Rs.P. Rs.P. Rs.P.

Total….

1. To be indicated thus :- 12/14 for December 1941 : 1/42 for January 1942; and so on.

2. Score out ‘Credits’ in the case of Miscellaneous P.W.Advances and Stock, and ‘Debits’
in the case of Purchases and P.W.Deposits.

3. Score out ‘Debits in the case of Miscellaneous P.W.Advances and Stock, and ‘Credits’
in the case of Purchases and P.W.Deposits.

4. To be indicated thus :- ‘A’ Paid in cash/or Recovered in cash, ‘B’ Adjusted by transfer
entry, ‘C’ Converted into interest-bearing security and so on, additional letters being
entered with explanation at foot.

_____

FORM P.W.A. 18
[See Chapter III, Article 167]

SCHEDULE OF LONDON STORES

Division :

Month …….. 19 …..

Debits

Charge in
Name and
England
date of No. Particulars Indians Balance
Name during Total
Accountant and of charges from
of month by [columns
General’s date of invoiced of the last
vessel credit to the (5)+(6)+(7)]
advice of invoice stores month month
hand “PW
payment
remittances”
(1) (2) (3) (4) (5) (6) (7) (8)
Rs.P. Rs.P. Rs.P. Rs.P.
Total for
the month
No. or
quantity
Total for
the year
Vol. III, F. 19] Forms 437

Credits
Name of work or Remarks
head of account to
Particulars of Values of
which debited
stores stores Closing Balance
(Schedule of docket
received received
number to be
quoted in red ink)
(9) (10) (11) (12) (13)
No. of quantity Rs.P. Rs.P.
Total for the month

Total for the year

Total credits to “P.W. Remittance” [Col. 5] = Rs.Ps.

Total credits to “London Stores” [Cols (5)+(6)] = Rs.Ps.

Divisional Accountant.

_____

FORM P.W.A. 19
[See Chapter III, Article 183]

ORIGINAL/DUPLICATE

Division :

ADVICE OF TRANSFER DEBIT/CREDIT

No ……………, dated …………. 19 ……

The undersigned has the honour to advice …….. that a sum of Rs. …… as detailed
below, has been debited/credited in transfer to him in the accounts for …… 19 … and to
request that an Acceptance may please be furnished as early as possible.

Authority of advice …………

Number and date of
Particulars of transactions Amount
voucher, if any
Rs.nP.

Total …….
Total number of vouchers sent
Divisional Accountant.

Divisional Officer.1

For use in adjusting office1

Amount adjusted in the accounts for ……….., Vide Transfer Entry Book Item
No. … and Acceptance No. …. dated ….

Dated initials of Divisional Accountant.

438 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. 20
[See Chapter III, Article 183]

ACCEPTANCE OF TRANSFERS DEBIT/CREDIT

No ……………, dated …………. 19 ……

To
The undersigned has the honour to inform ………. that the amount advised in his
Advice Transfer Debit/Credit No. …………, dated ………, for Rupees …… has been
adjusted in the amount of this Division for ………… 2(and that the supporting
vouchers have been received).

Particulars of transactions Amount

Rs.nP.

Total …..
1. These entries are to be printed in the duplicate copy of the Advice only.

2. Intended only for cases of Acceptances of Transfer Debits.

Divisional Accountant. Divisional Officer,

Division.
_____

FORM P.W.A. 23
[See Chapter IV, Article 208]

Notes to be printed on the fly-leaf of the Abstract Book, P.W.A. 23

1. The standard form is only a model. The number of vertical columns may be
varied according to requirements, the examples given being those suitable for an ordinary
division of the Civil Works branch in a State.

2. The book should be posted from the several Cash Books in respect of cash
transactions, from the Transfer Entry Books in respect of transfer entries, and from the
Abstracts of Stock Receipts and Issues in respect of stock transactions.

3. The amount of each cheque entered in a Cash Book should be shown on the
charges side under the head to which the payment relates, and the total amount of
cheques drawn should be shown as a single entry on the receipts side in the column for
“P.W. Cheques” or “Other Remittances”, according as the treasuries on which the
cheques are drawn are within or outside the account circle in which the division itself is.

4. When the stock transactions are posted from the Abstracts of Stock Receipts
and Issues, debits (and credits) to Stock which represent credits (and debits) posted in the
Abstracts from the Cash Book and the Transfer Entry Book, and which are separately
shown in the Abstracts vide Instruction No.2 on Forms 5 and 6, should be excluded, as
these are posted in the Abstract Book direct from the Cash Books and the Transfer Entry
Book. In the vertical columns, headed “Stock”, should be entered, on the receipts side,
the total of the stock issues (corrected as above) and on the charges side, the total of the
stock receipts (also corrected as above).

5 As the postings from each Cash Book or other document are completed, it
should be seen that the total posting on the receipts side agree with those on the charges
side, and that, further totals of the columns headed “Cash, from Treasury”, agree in
respect of Cash Book, and
Vol. III, F. 23] Forms 439

those of the columns headed “Transfers within Division”, in respect of whole division,
separately for Cash and Stock, unless any Cash or Stock be in transit. (See Articles 166
and 229).

6. Refunds of Revenue appear as charges in the initial accounts, and should,

therefore, be posted on the charges side of the Abstract Book. As they are to be taken
ultimately in reduction of revenue receipts, the totals for the month should be transferred
to the receipts side as minus entries in the columns for the revenue heads concerned.

7. Similarly, receipts which are to be taken in reduction of expenditure on

individual works in progress or on establishment and tools and plant, (vide Articles 65 to
72), should be posted as receipts in the first instance under appropriate headings, and
ultimately transferred to the charges side as minus entries in the columns, for the heads
under which the charges to be reduced are classified.

8. Finally, it should be seen that the totals of the vertical columns agree with the
totals of the relevant schedules, registers etc., or of the corresponding figure therein.
Differences should be traced and set right.
440 and 441 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. 23
[See Chapter IV, Article 203]

ABSTRACT BOOK

Receipts Month ……… 19 …

Suspense Accounts
Adjusting
Establi account
Adjusting
XX shmen Miscell between
account Inter-
XI Miscell t Tools aneou Central
Lon Public with State
Sub- X- aneou 'Deduc and Plant s and
Purch Stoc don Works Railways suspe
division, Civ s P.W. t 'Deduct Heads State
ases k Stor Deposi nse
etc. il advan percen Recoveri of Govts.
es ts accou
Wo ces tage es' Accou XXXIX nt
rks recove nt Civil Rail Gov
ries' Works- way t.of
Central
Rs. Rs. Rs. Rs.P Rs.
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.
P. P. P. . P.
Cash

Divisional
-
Office

Total -
A' sub-
-
division
Total -
B' sub-
-
division
Total -
C' sub-
-
division
Total -
Transfer
-
Entries

Total -

Stock
A' sub-
-
division
Total -
B' sub-
-
division
Total -
C' sub-
-
division
Total -
Total
Cash,
Transfer

Entries
and stock

Deduct-
Refunds of
Revenue
transferred
from
Charges
side
Net -

Reference 34 or
9 17 17 17 18 41 41 40 47 37 38
to 35
(Misce
Schedule, llaneo
Register, (Purch and us
etc., Form ases) 29 P.W.A
No. dvanc
es)
442 and 443 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. 23
ABSTRACT BOOK

Receipts Month …… 19 ….

S. Remittances
Refunds to be Transfer Opening
Transfers Cash from
Sub-division, etc. Others deducted from within Cash Total
P.W.Cheques between Treasury
items charge side Division Balance
P.W.Officers

Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Cash
Divisional Office -
Total -
A' sub-division -
Total -
B' sub-division -
Total -
C' sub-division -
Total -
Transfer Entries -
Total -
Total ….
Of last …
Stock
three
columns

Total
A' sub-division - No. entries Transfer
Entries
Total - Total
B' sub-division - Total
Total - Total
C' sub-division - Total Transfers with Division-Stock
Total -
Total Cash,
Transfer
Entries and stock
Deduct-Refunds
of Revenue
transferred from
Charges side
Net -
Reference to
Schedule,
Register, etc., 39 Transferred to Charges side
Form No.
 444 and 445 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. 23
ABSTRACT BOOK

Receipts Month ….. 19 …. Charges

50.-Charges Works
Origin Suspense Accounts Miscell Adjusting
Establish
al aneou account
Original ment, Public 50-
Works Tool Miscellan Lon s between
Works- Rep continge Works Civil
Sub-division, etc. - and Purch Stoc eous don Heads Central
Building airs ncies Deposi Works
Comm Plant ases k P.W.Adv stor of and
s grants-in- ts Central
unicati ances es Accou State
aid
ons nt Govt.
Rs. Rs. Rs.
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.
P. P. P.
Cash
Divisional Office -
Total -
A' sub-division -
Total -
B' sub-division -
Total -
C' sub-division -
Total -
Transfer Entries -
Total -
Stock
A' sub-division -
Total -
B' sub-division -
Total -
C' sub-division -
Total -
Total Cash,
No Entries
Transfer
Entries and stock
Deduct-Refunds
of Revenue
transferred from
Receipts side
Net -
Reference to
17
Schedule, 17
(Purc 17
Register, etc., 27 to 41 41 27 & 18 40 17 37
hases (32)
Form No. 28
)
 446 and 447 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. 23
ABSTRACT BOOK

Receipts Month ….. 19 …. Charges

Adjusting Refunds of
Inter-State
account Revenue to be
suspense S.Remittances
with transferred to Transf
account
Sub- Railways Receipts side ers Cash Opening
division, within from Cash Total
Remitt XXXIX
etc. Transfers XXXIX Divisio Treasury Balance
ances Civil
Govt. between Other Civil n
Railway into Works
of P.W.A.Of items Works
Treasu Centra
ficers State
ry l

Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Cash
Divisional
-
Office
Total -
A' sub-
-
division
Total -
B' sub-
-
division
Total -
C' sub-
-
division
Total -
Transfer
-
Entries
Total -

Total …. Of
Stock last … three
columns

A' sub- No.

- Total Transfer Entries
division entries
Total - Total
B' sub-
- Total
division
Total - Total
C' sub-
- Total Transfers with Division-Stock
division
Total -
Total
Cash,
Transfer
Entries
and stock
Deduct-
Refunds of
Revenue
transferred
from
Charges
side
Net - Entries
Reference
to
Transf
Schedule,
erred
Register,
37 38 39 39 to
etc., Form
Receip
No.
ts side

Total agreed with the corresponding figures in relevant schedules, registers, etc.

Date : ……………….. Divisional Accountant.

448 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. 24
[See Chapter IV, Article 209]

SCHEDULE DOCKET

Name of Work1 or Schedule ……………………….

2
Classification of Charge ………….. Month ………… 19 …….

No. of No. of
cash Amount Remarks cash Amount Remarks Particulars Amount Remarks
voucher voucher
Rs.P. Rs.P. Rs.P.
Brought forward ….

Cash charges for which

Vouchers are not required
in audit :-

Stock - -
3
Transfer Entry
Debits :-

T.E.No. - -
T.E.No. - -
T.E.No. - -

Total ….

Deduct Refunds-

Cash receipts – Rs.P.

3
Transfer
Entry
Credits :-
T.E.No. - -
T.E.No. - -
T.E.No. - -
Total refunds ……

Net charges of the month

Total
Carried
forward

1. Full name of work as given in the estimate should be entered here in the case of
work included in a Schedule of Works Expenditure, Form PWA 27, or in the Schedule of
Deposit Works or Debits to Stock, Forms PWA 33 and PWA 28. In all other cases, the
name of the Schedule should be given.

2. Only such particulars need be entered as are necessary to avoid errors in the
posting of charges in Schedule Dockets.
Vol. III, F. 26] Forms 449

3. In the case of Transfer Entry debits the supporting vouchers, if exceeding

Rs.25/- each, should also be attached, their particulars being quoted below each entry,
and the amount of the petty vouchers being specified in the column for remarks. In the
case of Transfer Entry, credits a reference to the Schedule Docket in which the
corresponding debits is shown be given in the same column.

Divisional Accountant.

_____

FORM P.W.A. 25
[See Chapter IV, Article 212]

SCHEDULE DOCKET FOR PERCENTAGE RECOVERIES

Month …………….. 19 ………….

Percentage Recoveries2
full name as given in
of work (i.e.,

Pensionary Charges
Works Expenditure

Chief Engineer and

Accounts & Audit

Sanitary Engineer
Tools and Plant
Establishment
Item Number

the estimate)

Remarks
and staff
1Name

Total
staff

Rs. Rs. Rs. Rs. Rs. Rs. Rs.

Total
1. Non-Government Work should be shown in two separate groups (1) Deposit
Works and (2) Local Loan Works. Government Works should be grouped by
Governments and departments, and the name of the division or office should be
prefixed to that of the work in red ink.

2. The calculation for percentage recoveries should be made to the nearest rupee.

Divisional Accountant. Divisional Officer.

_____

FORM P.W.A. 26
[See Chapter IV, Article 213]

SCHEDULE OF MONTHLY SETTLEMENT WITH TREASURIES

Part I. – Cash Remitted and Acknowledged

Treasury Treasury Treasury Treasury

1. Difference brought over, as per line
5 of last month’s memo.
2. Cash remitted during the month
3. Total …
450 THE ANDHRA PRADESH ACCOUNTS CODE

4. Amounts acknowledged by
Treasuries as per Consolidated
Receipts attached

5. Difference (line 3 minus 4)

as explained below.

Analysis of the differences as per line 5

A- Received by treasuries too late for

incorporation in the accounts of the
month.

B- Remitted after the closing of sub-

divisional accounts of the month
but received by treasuries in time
for incorporation in the accounts of
the month.

Part II. – Cheques Issued and Paid

1. Difference as per line 5 of previous

month’s memo.

2. Cheques issued during the month

3. Total….

4. Cheques cashed as per pass books,

vide Treasury Officer’s Certificates
of Issues (attached).

5. Difference (detailed below).

*Details of Differences

Particulars of Particulars of Particulars of

cheques Amount cheques Amount cheques Amount
No. Date No. Date No. Date
Rs.P. Rs.P. Rs.P.
Cheques cashed
Total uncashed
during the
cheques Deduct-
month, but taken
Total of cashed
to account in
cheques as per last
Uncashed sub-divisional
column.
cheques Cash Books of
the following
month.
Net difference …
Total …..

*The difference relating to each treasury should be detailed in the manner indicated.

Divisional Accountant. Divisional Officer.

Vol. III, F. 27] Forms 451

FORM P.W.A. 27
[See Chapter IV, Article 215]

SCHEDULE OF WORKS EXPENDITURE

(Major Head, Remittance or other Account) Name of month ……. 19 ….

Name of works i.e., full

Minor and names as given in the
detailed Schedule estimate. Total charges of
Sl.No.
heads of Docket No. N.B.:- Sanction to be noted the month
classification in red ink when a work is
entered for the first time
(1) (2) (3) (4) (5)
Rs.P.

Expenditure of the
Expenditure up-to-date
years compared with Remarks
compared with estimate
allotment
1. If the work is
completed, say so.
Total 2. If an excess over an
Total
charges Amount of estimate is sanctioned by
Allotment charges up-
of the estimate the Divnl. Officer and the
to-date
year work is still in progress,
the orders may be
recorded here.
(6) (7) (8) (9) (10)
Rs.P. Rs.P. Rs.P. Rs.P.

Notes 1:- In the Schedules for works of classes (i) to (v) mentioned in Article 215,
money column (5) for “Total charges of the month” should be totaled so as to bring out
separately the totals for (1) each minor head, (2) each primary unit of allotment (if any)
subordinate to a minor head, and (3) each group of works for which a separate lump sum
allotment has been placed at the disposal of the Divisional Officer or a controlling
authority. Against each total of the last category should be given (a) in column (6) the
total charges of the year which will be arrived at by adding the total of the month to the
total of the year as given in column (6) of the previous month’s schedule and (b) in
column (7), the lump sum allotment, if placed at the Divisional Officer’s disposal.

Note 2:- In the Schedule pertaining to works of classes (vi) and (vii), mentioned
in Article 215, the entries relating to each work should be made separately for “works
expenditure” and “percentage charges” (for establishment, tools and plant, accounts and
audit charges, etc., on line should be used for each of these two charges and a third for
the total charges on the work.

Divisional Accountant.

_____
452 THE ANDHRA PRADESH ACCOUNTS CODE
FORM P.W.A. 28
[See Chapter IV, Article 216]

SCHEDULE OF DEBITS TO STOCK

Month …………. 19 ….

If the work is completed

estimate to be entered in
expenditure (as given in

noted in red ink when a

*Name of Manufacture

Total transaction of the

work or item is entered
N.B.:- Sanction to be

say so. (Amount of

office copy only)

Schedule Docket

for the first time

of other item of

Total upto date

the estimate)
Item No.

Remarks
Manufacture Rs.P. month Rs.P.
Manufacture of bricks at
R.-
Operation 3,300-00 6,000-00
Out-turn 3,000-00 5,000-00
Lime making at C.-

Operation 2,300-00 3,000-00

Out-turn 2,000-00 2,500-00
Total Manufacture 5,600-00
operations

Total Manufacture out-turn 5,000-00

Total Manufacture 10,600-00

Land, Kilns, etc.

Total land, Kilns etc.

Storage
Total Storage
Other Sub-heads
Total other sub-heads

Grand Total
*Only those works or items should be entered on which there has been any
transaction during the month, and the “operation” and “out-turn” transactions of each
manufacture should be shown in two separate lines. In March, all items under the groups
“Manufacture and “Land Kilns, etc.” the accounts of which are still, open, should be
shown invariably.
Divisional Accountant.
_____

FORM P.W.A. 29
[See Chapter IV, Article 216]

STOCK ACCOUNT

Month ………… 19 ….
Vol. III, F. 29] Forms 453

Part I. – Classified Account of Receipts, Issues and Balances

Sanctioned
Sub-heads
Item No.

Remarks
Receipts

Reserve
Balance

Balance
Issues
Total
Rs.P. Rs.P. Rs.P Rs.P. Rs.P
2
1. Manufacture . .
2. Land, Kilns, etc.

3. Storage

4. Small stores
5. Building materials

6. Timber

7. Metals
8. Fuel

9. Painter’s stores

10. House fittings

11. Miscellaneous

12. Workshop(s)
13. Total ….
Certified that the entries in lines 1, 2, etc., of this account agree with the
corresponding entries in the Suspense Register (Stock).

If the balance includes the value of any stores in transit within the division, the
certificate should be amplified to State the value of such stores and the steps taken to
adjust it.

1. For details see Schedule of Debits to Stock, Form P.W.A. 28.

2. If the closing balance of “Manufacture” includes any items which are not chargeable
against the Revenue limit, they should be detailed in the column for remarks.

(a) If a workshop be established, the suspense account thereof may be kept as an

additional sub-head of this account.

Divisional Accountant.
Part II – Detailed Account of Issues
Schedule etc.
Reference to
Docket No.

Docket No.

Docket No.

Particulars
Schedule

Schedule

Schedule
Amount

Amount

Amount

Amount

Rs.P. Rs.P Rs.P. Rs.P.

.
Line 1 (Part I),-
Manufacture. 28
Credits for out-turn
Line 2-Land, Kilns,
etc.
454 THE ANDHRA PRADESH ACCOUNTS CODE

T.E. No. S.D.No.

T.E. No. ”
Total ….
Lines 3 to 12-Storage
and other Sub-heads Previous column.
Consolidated Account
Issues to
of Contingent
*Contingencies.
expenditure
Cash Credit to Stock
Total Issues to works Sale Account 19 …
etc.
” ” 19 …
Line 13-Total Issues.

Total ….
Divisional Accountant.

*To be used only when contigent charges are not drawn by bills presented direct at
treasuries.
_____

FORM P.W.A. 30
[See Chapter IV, Article 217]

SCHEDULE OF PURCHASES

Extract from Suspense Register, Form P.W.A. 17.

Month ……….. 19 …
Particulars of items to be
grouped by classes of
Month purchases i.e.,
Item
from (1) For Stock, and
No. as Opening Credits during
which (2) For works, with name of
in balance the month
transaction supplier (and name of works
Register
dates1 in case of class 2), and
quantity & description of
materials supplied2
(1) (2) (3) (4) (5)
Rs.P. Rs.P.
I.-For Stock.

II.-For Specific Works.

Remarks with explanation

when items remain
unadjusted for more than
Total Debits
three months (In respect of
credits during Closing balance How
credits during the months,
[Cols. the [Cols.(6)-(7)] adjusted3
here enter reference to
(4)+(5)] month
schedule docket in which
the corresponding debit
arrears)
(6) (7) (8) (9) (10)
Rs.P. Rs.P. Rs.P.
Vol. III, F. 31] Forms 455

1. To be indicate thus :- “New” for items appearing for the first time; “12/40” for
December, 1940; “1/41” for January, 1941, and so on.

2. In the case of purchases for a specific work, one or other of the following
remarks applicable to the case should also be noted – (i) For Direct issue, (ii) For Issue to
…….. contractor.

3. Column (9) :- 9 “A” Paid in cash; “B” adjusted by transfer. The letter “A” and
“B” should be entered in this column.

Divisional Accountant.

_____

FORM P.W.A. 31
[See Chapter IV, Article 217]

SCHEDULE OF PURCHASES

Part I. – 2Extract from Suspense Register, Form P.W.A. 17.

Division

Month ………… 19 ….
Particulars of items to be Credits
grouped by classes of during
Month Reference purchases i.e., the
Item
from to month in (1) For Stock, and month
No. as Opening
which which items (2) For works, with name of
in balance4
transaction was last supplier (and name of works in
Register
dates3 affected case of class 2), and quantity &
description of materials
supplied
(1) (2) (3) (4) (5) (6)
Rs.P. Rs.P.
I.-For Stock.

II.-For Specific Works.

Remarks with explanation

when items remain unadjusted
Total Debits
for more than three months (In
credits during Closing balance How
respect of credits during the
[Cols. the [Cols.(7)-(8)] adjusted5
months, here enter reference to
(5)+(6)] month4
schedule docket in which the
corresponding debit arrears)
(6) (7) (8) (9) (10)
Rs.P. Rs.P. Rs.P.

1. This alternative form any be authorized by the Accountant-General for use in the case
of divisions where the number of items in the Suspense Register is usually very large, but
the number usually affected by the monthly transactions is small.
2. For June, September, December and March, all current items should be extracted from
the register including those not affected by the month’s transactions. In the case of other
months, only items affected by the month’s transactions need be detailed.

3. To be indicated thus :- “New” for items appearing for the first time “12/40” for
December, 1940, “1/41” for January, 1941, and so on.

4. Columns (5) to (9) should be totaled separately for each class in June, September,
December and March, in other months, columns (6) and (8) only should be totaled
separately for each class of purchases.

In the case of purchases for a specific work, one or other of the following remarks
applicable to the case should also be noted :- (1) For Direct Issues, (2), For Issue to
……. Contractor.

5. Column (10) :- “A” Paid in cash; “B” Adjusted by book transfer. The letters “A” and
“B” should be entered in this column.

Part II. – Abstract Account of Credits, Debits and Balances of the

Purchases Account

Debits
Credits Closing
Class of Opening Total during
during the balance
Purchases balance [Cols.(2)+(3)] the
month (4)+(5)
month
(1) (2) (3) (4) (5) (6)
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.
I.-For Stock.

II.-For Specific
Works.

Total …..
Divisional Accountant.

_____

FORM P.W.A. 32
[See Chapter IV, Article 217]

SCHEDULE OF MISCELLANEOUS P.W. ADVANCES

Division

Month ………… 19 ….
*Month Debits
Item Particulars of items (Items to
from during
No. as be grouped by classes of Opening
which Authority the
in Miscellaneous P.W.Advances balance
transaction month
Register mentioned in Article 54)
dates
(1) (2) (3) (4) (5) (6)
Rs.P. Rs.P.
Vol. III, F. 33] Forms 457

Remarks with explanation as to steps

taken to effect adjustment of
Total Credits
Closing outstanding items (In respect of each
credits during How
balance credit during the month, here enter
[Cols. the adjusted3
[Cols.(7)-(8)] reference to schedule docket in which
(5)+(6)] month4
the corresponding debit appears, or if
it was a cash receipt, say so)
(7) (8) (9) (10) (11)
Rs.P. Rs.P. Rs.P.

Divisional Accountant.

* To be indicated thus :- “New” for items appearing for the first time “12/40” for
December, 1940, “1/41” for January, 1941, and so on.

_____

FORM P.W.A. 33
[See Chapter IV, Article 219]

SCHEDULE OF DEPOSIT WORKS

Division

Part I.-Account of Deposit Works effected during the month of ……… 19 ……

Deposits ………
Name of work, with

During the month

To end of previous
classification of

Total upto date

name of depositor
Serial No.

Detailed

estimate

month

(1) (2) (3) (4) (5) (6)

Rs.P. Rs.P. Rs.P.

Totals for accounts affected by A2

the month’s transactions.

Add total for accounts not

affected by the month’s
transactions, as shows in Part II

Grand Total … K
458 THE ANDHRA PRADESH ACCOUNTS CODE

Expenditure, if any
debited to
Expenditure Remarks (if the
Schedule Miscellaneous
P.W.Advances work is
docket
completed say
number During
Total charge of Total upto Upto so).
the
the month date date
month
(7) (8) (9) (10) (11) (12)
Rs.P. Rs.P. Rs.P. Rs.P.
Net chargeable
during the month
to P.W. Deposits
3 2
C D (=B-C)
B
F G
Deduct “up to date” totals of H L5

accounts closing during the (=F-G) (=K-H)

month, as per items.

Net “Upto date” totals of

accounts remaining open at the
close of the month.

1. When a work is included for the first time in the Schedule, the sanction should be
entered in red ink in column (3).

2. The amounts as shown in entries A and D should be entered in columns (5) and (7) i.e.,
‘Credits during the month’ and ‘Debits during the month’ of the Schedule of
Deposits, Form P.W.A. 34 or P.W.A. 35.

3. The amount shown in entry C should, by a transfer entry, be debited in lumpsum to

Miscellaneous P.W.Advances.

4. The amount shown in entry E should agree with entry J of last month’s schedule.

5. The amount shown in entry L should agree with the closing balance of Deposits of
work to be done as per column (8) of the Schedule of Deposits, P.W.A. 34 or P.W.A.
35.

Part II – Account of Deposit Works not affected during the month

Total expenditure upto date

Month in which work was

Name of work with name

completed works and (2)

Steps taken to adjust: (1)
P.W.Advances upto date

unexpended balance of
Expenditure debited to

expenditure debited to
Total deposits upto date

P.W.Advances
Miscellaneous

Miscellaneous
of depositor

completed
Serial No.

Rs.P. Rs.P. Rs.P.

Total transferred

Part I ……
Divisional Accountant.
Vol. III, F. 34] Forms 459

FORM P.W.A. 34
[See Chapter IV, Article 220]

SCHEDULE OF DEPOSITS

Division

Extract from Deposit Register, Form P.W.A. 17 Exceptions (with reasons)

Month ……… 19 ….

Particulars of items (to be

Item Month from
grouped by classes of Credits
No. as which Opening
deposits) with name of during the
in transaction balance
work in the case of month
Register dates
contractors
(1) (2) (3) (4) (5)
Rs.P. Rs.P.

Remarks (In respect of each credit

Debits during the month, here enter
Total Closing
during How reference to schedule docket in
[Cols. balance
the adjusted which the corresponding debit
(4)+(5)] [Cols.(6)-(7)]
month4 appears, or if it was a cash receipt,
say so)
(6) (7) (8) (9) (10)
Rs.P. Rs.P. Rs.P.

To be indicated thus :- “New” for items appearing for the first time “12/40” for
December, 1940, “1/41” for January, 1941, and so on.

Column (9) :- “A” Repaid in cash, “B” Adjusted by transfer entry, “C” Converted
into an interest-bearing security and entered in the Register of Securities.

The letters A, B, C, etc., should be entered in the column ‘How adjusted’. If

necessary, additional letters (D, E, etc.,) should be entered with explanation at foot.

Certified that, with the exceptions noted below, all the interest bearing securities as
shown in items …………….., or their acknowledgements by the authorized custodians,
have been received and lodged in a chest in the custody of the Divisional Officer and
similar securities as shown in items ………, have been certified as received and kept in
custody by the Sub-divisional Officers concerned.

Exceptions (with reasons) Divisional Accountant.

_____
460 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. 35
[See Chapter IV, Article 220]

SCHEDULE OF DEPOSITS*

Month …….. 196…….. Division

Part I. – Abstract account of receipts, adjustments and balances of deposits

Debits
Credits Total Closing
Opening during
Classes of Deposits during the [Cols. balance
balance the
month (2)+(3)] (4)-(5)
month
(1) (2) (3) (4) (5) (6)
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

I. Cash deposits of
Subordinates as security

II. Cash deposits of

contractors as security

III. Deposits for work to

be done

IV. Sums due to contractors

on closed accounts

V. Miscellaneous deposits

Total ……

Part II. - *Detailed Extract from Deposit Register. Form P.W.A. 17

Month Reference Credits

Item Particulars of items (Items to
from to month in during
No. as be grouped by classes of Opening
which which item the
in deposits) with name of work in balance
transaction was last month
Register the case of contractors
dates2 affect
(1) (2) (3)3 (4) (5)4 (6)4
Rs.P. Rs.P.

* This alternative form may be authorized by the Accountant-General for use in the case
of divisions where the number of items in the Deposit Register is usually very large, but
the number affected by the monthly transactions is small.

Remarks (In respect of each credit

Debits during the month, here enter
Total Closing
during How reference to schedule docket in
[Cols. balance
the adjusted which the corresponding debit
(5)+(6)] [Cols.(7)-(8)]
month appears, or if it was a cash receipt,
say so)
(7)4 (8)4 (9)4 (10)5 (11)
Rs.P. Rs.P. Rs.P.
Vol. III, F. 37] Forms 461

1. For June, September, December and March all current items should be extracted from
the Register, including those not affected by the month’s transactions. In the case of
other months, only items affected by the month’s transactions need be detailed.

2. To be indicated thus :- “New” for items appearing for the first time, “12/40” for
December, 1940, “1/41” for January, 1941, and so on.

3. No entry need be made in column (3) in the first month of the quarter, not in the
second and third months in the case of items which were not affected by any
transactions in the previous month or months of the quarter.

4. Columns (5) to (9) should be totaled separately for each class of deposits in June,
September, December and March. In other months columns (5), (7) and (9) should not
be totaled, but columns (6) and (8) should be totaled separately for each class.

5. Column (10) :- “A” Repaid in cash, “B” Adjusted by transfer, “C” converted into an
interest-bearing security and entered in the Register of Securities. The letters A, B, C,
etc., should be entered in the column “How adjusted” If necessary, additional letters
(D, E, etc.,) should be entered with explanation at foot”.

Certified that, with the exceptions noted below, all the interest bearing securities as
shown in items ………, or their acknowledgements by the authorized custodians, have
been received and lodged in a chest in the custody of the Divisional Officer, and similar
securities as shown in items ………., have been certified as received and kept in custody
by the Sub-divisional Officers concerned.

Exceptions (with reasons) Divisional Accountant.

_____

FORM P.W.A. 37
[See Chapter IV, Article 222]

SCHEDULE OF DEBITS/CREDITS TO “ADJUSTING ACCOUNT BETWEEN

CENTRAL AND STATE GOVERNMENTS”/”ADJUSTING ACCOUNT WITH
RAILWAYS”

N.B. :- Only the Central Railway transactions originating in the State Divisions
and State Railway transactions originating in the Central Divisions will appear in this
Schedule.
Particulars of Debit/Credit

Reference to authority or
No. and date of Advices
Head of account in the
Government/Railway

case of Central/State

and Acceptances
Item No.

Remarks
Name of

Division

Amount

(1) (2) (3) (4) (5) (6)

Rs.nP.

_____
462 THE ANDHRA PRADESH ACCOUNT CODE

FORM P.W.A. 38
[See Chapter IV, Article 223]

SCHEDULE OF DEBITS/CREDITS TO “INTER-STATE

SUSPENSE ACCOUNT”

Particulars of Debit/Credit

Reference to authority or
No. and date of Advices
Name of Government

and Acceptances
(with name of
Department)
Item No.

Remarks
Amount
(1) (2) (3) (4) (5) (6)
Rs.nP.

1. In the case of Central Divisions, the entries should be grouped by each

Government or Railway, as the case may be.

2. In the case of State Divisions items should be grouped in two classes : A –

Items to be finally accounted for in the Accounts Office (to whom the accounts are
rendered) and B – Items to be passed on to other Accounts Offices.

3. In the schedule of credits, items representing cash receipts should be so

described in this column and against all other items should be given a reference to the
schedule docket in which the corresponding debit appears.

4. Entries in the schedule should be grouped by each Government.

5. In the schedule of credits items representing cash receipts should be so

described in this column and against all other items should be given a reference to the
schedule docket in which the corresponding debit appears.

Divisional Accountant.
Vol. III, F. 39] Forms 463

FORM P.W.A. 39
[See Chapter IV, Article 224]

SCHEDULE OF DEBITS/CREDITS TO REMITTANCES

Month …………. 19 ….

Authority
Particulars of
Responding Responding items
items which have been
intimated by brought to account
Other items
Accountant- provisionally
General for
adjustments

reference to the advice thereof sent

No. and date of Advice of Transfer
Month and item No. of Settlement
Name of division of office (with

Acceptance of transfer (if any)

Whether an Original (O) or a

No. and date of authority or

Nature of objection quoting

Amount brought to account
name of Dept. and Govt. if

No. and date of intimation

or Exchange Account
Responding (R) item
1Particulars

separately
necessary

Remarks
Amount
(if any)
Item

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

Transfer between P.W. Officers

(2To be detailed)

Note :- Transactions pertaining to original credits, responding debits, original debits

and responding credits should be collected and total filled separately.
_____

Public Works Remittance –

I. – Remittance into Treasures -
II. – Public Works, Cheques -
(Total only) -
III. – Other Remittances –
(a) Items adjustable by Civil Officers.
(3To be detailed)
(b) Items adjustable by P.W. Officers.
(To be detailed)
464 THE ANDHRA PRADESH ACCOUNTS CODE

Form P.W.A. 39 Contd.

1. Entries in this schedule should be grouped under the several headings as indicated in
the form.

2. Transactions representing the cost of work done should not be entred severally, as the
necessary details of works are given in the Schedule of works Expenditure concerned.

3. Column (4) should be filled in only in respect of transactions falling under the group
“III-Other Remittances”.

4. In the schedule of credits, items representing cash receipts should be so described in

this column and against all other items a reference to the schedule docket in which
the corresponding debit appear should be quoted.

Divisional Accountant.

_____

FORM P.W.A. 40
[See Chapter IV, Article 225]

SCHEDULE OF DEBITS/CREDITS TO MISCELLANEOUS

HEAD OF ACCOUNT

Month ……….. 19 ….

Amount
Item Head of
Particulars Authority Cash Stock Total Remarks
No. Account
(1) (2) (3) (4) (5) (6)
Rs.P. Rs.P. Rs.P.

Total ….

_____

FORM P.W.A. 41
[See Chapter IV, Article 227]

CLASSIFIED ABSTRACT OF EXPENDITURE

Month ……… 19 ….

2
Reference to Schedule Minor Heads and Primary Units of
Total charges of
Schedule Docket, Appropriation (separately for each
the month
or Bill Major Head or distinct part thereof)
(1) (2) (3)

Divisional Accountant.
Vol. III, F. 41] Forms 465

1. In the schedule of credits, items representing cash receipts should be so

described in this column; and against all other items should be given a reference to the
schedule docket in which the corresponding debit appears.

2. When a minor head of account is split up into two or more primary units, the
figures for each of these should be entered in the inner column, and the totals for the
minor head in the outer column. The minor head “Suspense” should be detailed as
shown. “Refunds of Revenue” will not appear in this Abstract, and “Receipts and
Recoveries on Capital Account” should be shown as deductions.
1
XVII. – A. – Irrigation Works for Rs.P.
which Capital Accounts are kept.
I. – Productive Works – Deduct
Working Expenses

Form P.W.A. 27 Extensions and Improvement

Form P.W.A. 27 Maintenance and Repairs

Establishment –
Consolidated Account of
2
Contingent Expenditure Contingencies
Form P.W.A. 25 Deduct – Percentage recoveries
Net Establishment

Form P.W.A. 27 Tools and Plant

Deduct – Recoveries
Net Tools and Plant
Total Final Heads

Suspense -
Form P.W.A. 29 Debits to – Stock
Form P.W.A. 30 Purchases

Form P.W.A. 32 Miscellaneous P.W.

Advances

Form P.W.A. 18 London Stores

Workshop Suspense Workshop Suspense
Schedule
Total Debits

Form P.W.A. 29 Credits to Stock

Form P.W.A. 30 Purchases

Form P.W.A. 32 Miscellaneous P.W.

Advances
Form P.W.A. 18 London Stores
Workshop Suspense Workshop Suspense
Schedule.
Total Credits.

Net Debit to Suspense

Total Charges
466 THE ANDHRA PRADESH ACCOUNTS CODE

1. These are only specimen entries.

2. To be used only in such charges are not drawn by bills presented direct at treasuries.
Changes under the minor head “Grants-in-aid” in the case of “50. – Civil Works” or,
“18. – Other Revenue Expenditure” are also supported by the Consolidated Account of
Contingent Expenditure.

Divisional Accountant.

_____

FORM P.W.A. 42
[See Chapter IV, Local Ruling under Articles 222 and 228]

MONTHLY ACCOUNT

Month ……….. 19 ….

Item Name of Major Heads of Account, etc. Schedule Receipt Disbursements

No.
Rs.P. Rs.P.
REVENUE
XVII. – A. – Irrigation Work -
1. Productive Works – Gross Receipts – Form P.W.A.9
Direct Receipts
2. Unproductive Work – Gross Receipts – ”
Direct Receipts
B. – Navigation, Embankment and
Drainage works –
3. Productive Works – Gross Receipts – ”
Direct Receipts
4. Unproductive Work – Gross Receipts – ”
Direct Receipts
5. XVIII. – A. – Irrigation Works ”
6. B. – Navigation, Embankment and ”
Drainage Works
7. XXXIX. – Civil Works ”

EXPENDITURE
XVII. – A. – Irrigation Works
8. Productive Works – Working Expenses Form P.W.A. 41

9. Unproductive Works – Working ”

Expenses
B. – Navigation, Embankment and
Drainage works –
10. Productive Works – Working Expenses ”

11. Unproductive Works – Working ”

Expenses
Vol. III, F. 42] Forms 467

18. – A. – Irrigation Work -

12. Works for which no capital Accounts are Form P.W.A.41
kept
13. Miscellaneous Expenditure ”
B. – Navigation, Embankment and
Drainage works –

14. Works for which no Capital Accounts are ”

kept

15. Miscellaneous Expenditure ”

16. 18(1)1 – Other Revenue Expenditure ”

Financed from Famine Relief Fund
17. 19-A1 - Financed from Famine Relief Fund ”

18. 19-B1 - Financed from Ordinary Revenues ”

19. 50. – Civil Works ”

20. 68. – A. – Irrigation Works – Productive ”
Works
21. Irrigation Works – Unproductive Works ”

B. – Navigation, Embankment and

Drainage works –

22. Productive Works

23. Unproductive Works
OTHER HEADS
24. Miscellaneous Heads of account Form P.W.A. 40

P. – Deposits and Advances -

25. Civil Deposits – Public Works Deposits Form P.W.A. 34/35

S. – Remittances -
26. Adjusting Account between Central and Form P.W.A. 37
State Governments

27. Adjusting Accounts with Railways Form P.W.A. 37

28. Inter-State Suspense Account Form P.W.A. 38
29. Remittances Form P.W.A. 39
Rs.P.
2
30. Cash balance diminished/increased
Previous month’s
account
Opening Balance
3
Closing Balance
Total …..
1. Where specially allowed – vide Article 13.

2. If the closing cash balance is less than the opening balance, the difference will appear
in the Receipts column; but if the balance has increased during the month, the difference
will fall in the Disbursements column.

3. The total of the columns for Receipts and Disbursements must agree, and if there is
any difference due to cash being in transit between two disbursing officers, its amount
should be included in the closing balance and the certificate of cash balance should be
amplified so as to state the amount and the steps taken to adjust it.
468 THE ANDHRA PRADESH ACCOUNTS CODE

Memorandum of Miscellaneous Cash Receipts paid into Treasuries

Rs.nP.
Balance from last account

Receipts during the month

Total …..

Rs.nP.
Paid into Treasuries :-
………… Treasury, vide Form P.W.A. 26
………… Treasury, vide Form P.W.A. 26
………… Treasury, vide Form P.W.A. 26
Balance remaining to be paid as explained below :

1Certificate of Cash Balance

Certified (1) that closing cash balance in the account agrees with the total of the
balances recorded in the several Cash Balance Reports in Form P.W.A. 2, (ii) that no
single officer holds an imprest of more than Rs. 2…………, (iii) that all imprest holders
who have to furnish security under the rules have either furnished the security or have
been exempted by competent authority, and (iv) that, with the exceptions noted below, all
temporary advances outstanding in cash accounts of the second preceding month have
since been cleared.

Remarks
Date on which
Particulars of explaining the
Name Amount the advance
advance delay in
was first made
clearance
Rs.P.

_____

1. Here state the maximum limit fixed by the Government.

2. See foot-note overleaf prefixed by a …………………..

Divisional Accountant Divisional Officer.

_____

FORM P.W.A. 43
[See Chapter IV, Article 233]

EXTRACT FROM CONTRACTOR’S LEDGER

Part I. – Accounts affected by the month’s transactions

(Same as Form P.W.A. 14)

Vol. III, F. 44] Forms 469

Part II. – Accounts not affected by the month’s transactions

Balance outstanding
Credit
Month in which the Debit (i.e.,
Item Name of (i.e., due
account last appeared due from *Remarks
No. Contractors to
in Part 1 contractor)
contractor
(1) (2) (3) (4) (5) (6)
Rs.nP. Rs.nP.

* If any individual balance due from a contractor under the heads “Other Transactions”
and “Advance Payments” has been outstanding for more than three months, the number
and date of the last running account bill or other voucher relating to it should be quoted
in the column for “Remarks” with an explanation of the delay in its adjustment.

Divisional Accountant.

_____

FORM P.W.A. 44
[See Chapter IV, Articles 230 and 238]

LIST OF ACCOUNTS SUBMITTED TO ACCOUNTANT-GENERAL

Month ……… 19 ….
1
P.W.A. 1 No. of
Name of Document Remarks
Form No. Documents
42 Monthly Account -
2
9 Schedule of Revenue Realized -

Schedule of Refunds of Revenue (with

9 Original) orders of Courts regarding -
remission of fines)
41 Classified Abstract of Expenditure -
Schedules of Works Expenditure
Consolidated Account of Contingent
27 -
Expenditure (with necessary vouchers
attached)
25 Schedule of Docket of Percents Account -
29 Stock Account (with – Sale Accounts) -
28 Schedule of Debits to Stock -
30 Schedule of Purchases -
31 -
32 Schedule of Miscellaneous P.W.Advances -
18 Schedule of London Stores -
470 THE ANDHRA PRADESH ACCOUNTS CODE

XXXV Schedule of Workshop Suspense -

9 Schedule of Receipts and Recoveries on Account -
24 Schedule Dockets (with necessary vouchers,
Transfers Entry Orders, Survey Reports and the -
Accounts attached to each)
40 Schedule of Credits to Miscellaneous Account -
40 Schedule of Debits to Miscellaneous Heads of
-
Account
37 Schedule of Credits to Adjusting Account
-
between Central and State Governments
37
Schedule of Debits to Adjusting Account between
-
Central and State Governments
37 Schedule of Credits to Adjusting Account with
-
Railways
37 Schedule of Debits to Adjusting Account with
-
Railways
38 Schedule of Credits to Inter-State Suspense
-
Account
38 Schedule of Debits to Inter-State Suspense
-
Account
39
Schedule of Credits of Remittances -
26 Schedule of Settlement with Treasuries (with
Treasury Officer’s Certificates of Issues and – -
Consolidated Treasury Receipts) -
39
Schedule of Debits to Remittances -
34
Schedule of Deposits -
35
Schedule of Deposits -
33 Schedule of Deposit Works (with – Reports of
-
Progress of Expenditure)
43
Extract from Contractor’s Ledger -
C.F. 439 Schedule of Rents of Building and Land (with
Statements of Rents recoverable from Pay Bills, -
A.P.F.C. Form 1)
XLI
Schedule of Rents of Boats
XIV Extract from Register of Miscellaneous
-
Recoveries
I
Extract from Account of Receipts of Tools and
-
Plant
II Extract from Account of Issues of Tools and
Plant (with Survey Report of Stores, Form
-
P.W.A. VI …. Sale Accounts, Form P.W.A. VII
and …. Acknowledgements)
1. Strike out the Form numbers of any documents not forwarded, the submission of
which is unnecessary. If any document required to be submitted is not ready, a
suitable note should be recorded against it in the column for “Remarks” and the
probable date of its submission should be stated

2. Including those in support of the Schedule of Adjusting Account between Central

and State Governments, Remittances and Miscellaneous Heads of Account.
 Vol. III, F. 45] Forms 471

The vouchers enumerated below do not accompany for the reasons stated against
each:-

Reference to Schedule Reasons for Probable date of

Docket or Contingent Voucher No. Amount non- submission
Account submission
Rs.P.

Divisional Accountant.

Forwarded to the Accountant-General.

Divisional Officer.

Dated :

The ……… 19 …..

_____

FORM P.W.A. 45
[See Chapter IV, Articles 238]

DIVISIONAL OFFICER’S REPORTS OF SCRUTINY OF ACCOUNTS

Month …………. 19 ……

1. After due examination of the office copies of the Monthly Account, and
supporting documents, for the month of ……….. 19 …., which were dispatched over the
signature of the Divisional Accountant during my absence from headquarters, I accept
responsibility for the same.

2. I have initialed the office copies of the Monthly Account (Form P.W.A.42), the
List of Accounts (Form P.W.A.44), the Schedule of Monthly Settlement with Treasuries
(Form P.W.A. 26) and the Schedule Docket for Percentage Recoveries (Form P.W.A. 25)
and a duplicate copy of all these documents (except the List of Accounts) signed by me is
attached to this report.

3. I have issued instructions for the adjustment, in the next month’s account, of
the errors and omissions detailed below, which my scrutiny of the accounts has disclosed.

Divisional Officer.

No. ……..

Dated : ……………

Division :

Enclosure : Monthly Account.

To the Accountant-General.

_____
472 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. 46
[See Chapter IV, Articles 235]

ANNUAL CERTIFICATES OF BALANCES

For the year ended 31st March, 19 …..

Certificate No. 1. – Stock

A. – Manufacture. – Certified (1) that the closing balance of Rupees …….. in the
accounts of the head “Manufacture” for March, 19 ……., upon operations in progress, (2)
that all outturn from the operations has been duly brought to account, and (3) that the
closing balance does not relate to any operations the accounts of which should have been
closed and adjusted during the previous twelve months.

B. – Land, Kilns, etcl, - Certified (1) that the closing balance of Rupees ….. in the
accounts of the head “Land, Kilns, etc.,” for March, 19 ……, consists of the items
enumerated below, (2) that all charges recoverable from other heads of account under
rule or order have been duly credited to this head during the year, and (3) that the balance
in respect of each item represent, in my opinion, a fair residue which the operations of the
coming reasons may be reasonably expected to bear at the prescribed rates of recovery –

Total credits in
Gross capital
account of
chargeable to end
recoveries to end
of year
of year
which the capital account

Year in which the capital

Total number of years in

To end of previous year

To end of previous year

Balance outstanding at
the end of the year
charges were first

During the year

During the year

is to be cleared
Particulars
Item No.

Remarks
incurred

Total

Total

*Rs. *Rs. *Rs. *Rs. *Rs. *Rs.

* In nearest rupees only.

C. – Other heads. – Certified (1) that the closing balance of Rupees ……; under
the head “Other sub-heads” in stock Account of March, 19 …., represents the value of
Stock Materials, details, quantity accounts whereof have been maintained in accordance
with the prescribed procedure, and (2) that, with the exceptions noted below, none of the
materials stocked are in excess of the probable requirements of the works of the division
for the subsequent twelve months :-

Item No. Particulars Value Remarks

1
1. Unserviceable Stock Rs.
(No details required) (State the steps taken to obtain the
necessary sanction to write off of the
loss)
2. Service Stock in excess of the
requirements of the next2
twelve months, but which in
Vol. III, F. 46] Forms 473

my opinion it is necessary to keep

in reserve. (Not details required).
3. Surplus Stock, i.e., serviceable (State the steps taken to dispose of
materials which are available for the materials or to obtain the
sale or transfer. necessary orders for their disposal).
(No details required).
Total …..

1. Or any other period that the Government may have prescribed.

2. In nearest rupees only.

Certificate No. 2. – Workshop Suspense

Certified (1) that the closing balance of Rupees …………, in the accounts of the
head, “Workshop Suspense” for March, 19…., consists of the unadjusted charges for
labour and materials on the undermentioned jobs, in progress, which for the reasons
noted against each, it was not possible to adjust in the accounts for March, 19 …. and (2)
that action has been taken to ensure their clearance in the Supplementary Account.

Certificate No. 3. – Other Suspense Accounts and Deposits

Certified (1) that the closing balance of Rupees …………, below (as specified
against each) for March, 19…., have been received in detail, (2) that no items are
included herein which under rule do not pertain to the account concerned, (3) that, with
the exceptions noted below, none of the items, in view of the period it has been
outstanding or of any other circumstances which may diminish the chance of its recovery,
calls for any special action, to effect clearance, and (4) that in respect of the exceptions
specified necessary action is being taken under my orders.

Purchases. – Credit balance of Rs. ……….

Miscellaneous P.W.Advances – Debit balance of Rs. ………

London Stores – Credit/Debit balance of Rs. …………

Deposit – Credit balance of Rs. ………….

Certificate No. 4. – Works Accounts

A. – General. – Certified (1) that the accounts of all works, the actual construction
of which is completed, have been closed as far as possible, and (2) that, in cases in which
the accounts of such works have still to be kept open arrangements have been made to
ensure that no further charges will be incurred without any permission as required by
Article 143.

B. – Materials. – Certified (1) that in respect of each work in progress in the

accounts of which the suspense head “Materials” is being operated upon, a report of
valuation in the prescribed form has been prepared as for 31st March, 19 …., and
reviewed by me, (2) that the statement below sets forthe the calculated values of the
unused materials at site of works and the results of the last verification of materials, and
(3) that the unused balances represent, in all cases, the value of the materials intended for
the actual requirements of the works concerned :-
474 THE ANDHRA PRADESH ACCOUNTS CODE

Value of the different between

Amount of that portion of the

Account on 31st March 19 …

actual balance, as at the time

Remarks briefly explaining

column (4) which has been
Paper balance of Materials

delay in adjustments, and

the paper balance and the

steps taken to adjust the

difference referred to in

Date of last verification

of the last verification

outstanding balances
Full name of work
Serial No.

adjusted.
(1) (2) (3) (4) (5) (6) (7)
2 2 2
Rs. Rs. Rs.

2. In nearest rupees only.

3. If the materials relating to a work not verified during the previous twelve months, the
reasons for the omission should be recorded in this column.

C. – Contractors and Labourers :- Certified (1) that the closing balances of the
accounts of “Contractors” and “Labourers”, as maintained in Registers of Works in
respect of works the accounts of which were open on the 31st March, 19…., were as
detailed below, (2) that the total of the Contractor’s balances as shown in certificate (1)
has been reconciled by the Divisional Accountant with the total of the balances in the
Contractor’s Ledger, (3) that the Labourers, balances have been similarly reconciled by
the Sub-divisional Officers concerned with the relevant records of unpaid wages, (4) that
there has been no abnormal delay in the closing or adjustment of the accounts of
contracts which are no longer in operation, and (5) finally, that note of the other
outstanding debit balances represent any overpayment, or have become, or are likely to
be, irrecoverable –

Detail of balances
Contractors
Other
Advance transactions
Full name
Serial No. payments Debits Labourers Remarks
works
(Debits) Credits

(1) (2) (3) (4) (5) (6)

*Rs. *Rs.

Total …..

*In nearest rupees only.

Certificate No. 5. – Arrears of Revenue

Certified (1) that the Register of Rents of Buildings and Lands, and other records
of assessment and realization of revenue for the year ending 31st March, 19 …, have been
reviewed in detail and that all immovable properties belonging to the division which are
available for letting
Vol. III, F. 46] Forms 475

out, and other important sources of revenue, are entered in the relevant registers with full
particulars, (2) that adequate actions being taken under my orders in respect of revenue
which remains unrealized for more than one month by reason of delay on the part of the
tenant or other person concerned, and (3) that there are no arrears which have become, or
are likely to be irrecoverable.

Divisional Accountant Divisional Officer.

Date : …………. Date : …………

_____

FORM P.W.A. I
[See Local Ruling 4 under Articles 91-92 in Chapter III]

ACCOUNT OF RECEIPTS OF TOOLS AND PLANT

Sub-division

Month

To be filled in the
Source of receipt Name of articles Divisional Office
Date Reference to voucher
with particulars1 with classification2
number and date or
adjustment of value
Totals of the month

1. The entries in this column in respect of receipt back of articles lent or sent out should
be made in red ink, quoting reference to the original entries in the Accountant Issues
of Tools and Plant.

2. The classification may be indicated by single capital letters, i.e., Scientific Instruments
and Drawing Material =S; Plant and Machinery = P; Tools = T; Navigation Plant =
N; Office Furniture = O; Camp Equipage = C.

Sub-divisional Officer.
_____

FORM P.W.A. II
[See Local Ruling 5 under Articles 91-92 in Chapter III]

ACCOUNT OF ISSUES OF TOOLS AND PLANT

Sub-divisions

Month

To whom To be filled in the

Reference to Name of articles
issued with Divisional Office
Date receipt of voucher with
particulars, Reference to
accompanying1 classification2
etc. recovery of value
Totals for the
month
476 THE ANDHRA PRADESH ACCOUNTS CODE

1. The entries in this column in respect of articles lent or sent out should be made in red
ink. The entries in respect of articles found short on actual verification also should
be made in red ink in this column but no entries should be made in the quantity
columns.

2. The classification may be indicated by single capital letters, i.e., Scientific Instruments
and Drawing Material =S; Plant and Machinery = P; Tools = T; Navigation Plant =
N; Office Furniture = O; Camp Equipage = C.
Sub-divisional Officer.
_____

FORM P.W.A. III

[See Local Ruling 6 under Articles 91-92 in Chapter III]

REGISTER OF TOOLS AND PLANT

Part I – Articles temporarily lent or sent out

Part III – Shortages awaiting adjustments

Note:- The parts not applicable should be scored out.

Sub-division Year ending ……….. 19 …..

Receipts Debits
Name of contractor or other person

Balance brought forward

with names of articles
Name of article

October 19 …..

January 19 ….
Item Number

September
November

December

February

August
March
Class

April

June
May

July

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)

Issues Credits
Closing balance carried
Debits and balances

October 19 …

January 19 …
Total receipts

November

December

September

Remarks
forward
February

August
March

Total
April

June
May

July

(17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31)
Vol. III, F. 46] Forms 477

Certified (1) that Part I of this return is a complete account of all imperishable
articles for which this account is required to be maintained by Local Ruling 6 under
Articles 91-92 of the Andhra Pradesh Accounts Code, Volume III; (2) that, with the
exceptions noted the articles shown in Part I of this return have, during the year ending
September, 19 …. Been counted by me or the persons named below; (3) that I have
satisfied myself that closing balances of Part II actually represent articles lent or sent out
for repairs which could not, for good reasons, be returned by the end of September, 19 …
and (4) that the shortages, detailed in Part III are receiving attention, and delays of more
than three months in the clearance of individual items have been explained against them
in the column of remarks.

Date ………. 19 ….. Siganture of Sub-divisional Officer,

Signature of Divisional Officer.
_____

FORM P.W.A. IV
[See Local Ruling 21 under Articles 91-92 in Chapter III]

STATEMENT OF RECEIPTS, ISSUES AND BALANCES OF ROAD METAL

Division ……………… Sub-division

Road from ………. To ………. Length …………. Miles

Month …………. 19 ….
Expended during
Opening balance

Received during

Actual check by
Closing balance
Number of mile

Nature of metal

measurement

Date Results

*Remarks
month

month
Total

Total ….
*The action taken in respect of deficiencies should be indicated in this column.
_____

FORM P.W.A. V
[See Local Ruling 24 under Articles 91-92 in Chapter III]

ROAD METAL RATE BOOK

……………Division

Rate table showing the lowest rates at which metal can be supplied
to the road side throughout the Division
at Carriage Total road
Digging and stacking

Rs.
Rate for carrying per

Rate per 100 cubic

Quarry from which

Distance carried
Number of miles

Furlongs

side
feet

Rs.

Remarks
Miles

Rs.
mile
dug

Rs.P.
478 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. VI
[See Note to Local Ruling 23 under Articles 91-92 and
Note 2 to Local Ruling under Article 103 in Chapter III]

REPORT OF THE SURVEY OF STORES

Division –
Sub-division –

Value on the Assessed value with

Number of Description of books reference to the condition of
quantity articles the articles and the existing
Rate Amount
market price
Rs.P. Rs.P.

No. ……….., dated the ……….. 19 ….

Submitted to the Superintending Engineer …….. Circle for order, with reference
to paragraph …………. of the Andhra Pradesh PWD Code.

Remarks by the office-in- Remarks or

Orders of the
charge explaining the cause orders of the
Date of receipts Superintending
of the articles becoming Divisional
Engineer.
unserviceable Officer

Incharge
No. ……….., dated the ……….. 19 ….

Returned to the Divisional Officer for necessary action, as per orders noted above.

Divisional Officer. Superintending Engineer.

_____

FORM P.W.A. VII

[See Local Ruling 24 under Articles 91-92 in Chapter III]

Sale Account for the Month of ……………

Division :
Sub-division :
Authority for the sale :

Stock Remarks and

To explanation of
whom loss? if any, with
Name of Amount Loss of
Quantity Book and report of steps
Article Rate realised (if any)
value when taken towards
sold necessary
adjustments.
Rs.P. Rs.P. Rs.P. Rs.P.

Total …
Vol. III, F. 46] Forms 479

Deduct –

Auctioner’s commission at percent. As shown in auctioner’s receipts if admissible under

the rules ……….. below.

Net Proceed …….. As shown in cashier’s receipt below.

Dated the ……….. 19 ……. Divisional Accountant.

Auctioner’s Receipt

Received Rupees (1………)2….….. only on account of my commission is full.

Dated the ……….. 19 ……. Auctioner.

Signature and the stamp when the amount exceed Rs.20)

Divisional Officer. Sub-divisional Officer.

Cash Receipts

Received Rupees (1……)2….. only being net proceeds realized by sale as above.

Dated the ……….. 19 ……. Cashier.

______________________
1. In figures 2. In words.
_____

FORM P.W.A. VIII

[See Local Ruling 2 under Article 16 in Chapter III]

STORES RECEIPT BOOK

Division,
Indent From
Description To whom original
number whom Unit Quantity
of articles consigned number
and date received
and date

Date of
Invoice Weight Rate
receipt and
number Per
entry in Daily T. Cwt. Qr. Lb. Rs.P.
and date
Report

_____

FORM P.W.A. IX
[See Local Ruling 2 under Article 96 in Chapter III]
DAILY REPORT OF RECEIPTS
Receipt No. ………. Dated : ………….
Public Works Stores,
From :
Full/Part Supply against purchase order No. H.S. ……….., dated ………
480 THE ANDHRA PRADESH ACCOUNTS CODE

Progressive ledger
Quantity accepted
Quantity invoiced

Handling charges
Nomenclature
Item number

L.F. number

Remarks
Amount
Rate
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

Store Official’s Signature :

INSTRUCTIONS

Four copies of this form should be prepared for every transaction of which the
triplicate should be sent to the firm as acknowledgement. The original and the duplicate
should be sent to the Sub-Store-Keeper, who will retain the duplicate and forward the
original to the Stores Office. The quadruplicate should be retained as office copy in the
book.

Store-Keeper ……………………
Sub-Store-Keeper ……………….
Home Indent Clerk ……………..
Ledger Clerk ……………………
Ledger Verifier …………………
_____

FORM P.W.A. X
[See Local Rulings 3 and 4 under Article 96 in Chapter III]

INDENT FOR STORES

Instructions

Indents should be filled up carefully as all subsequent accounting depends upon it.
In the column “Head of Account, etc.,” besides entering the name of the account head to
which the issue of stores is chargeable, full names of divisions and offices to which stock
is to be issued and of contractors, employees, other persons or local bodies to whom it is
authorized to be sold, should be added in all cases in which stores are ordered to be
issued otherwise than for the requirements of works within the division. The last column,
head “Name of Work, etc.,” should be filled in only when the stores are required for
works within the division, and such cases the full name of the work as given in the
estimate, should be entered, as well as the name of the contractor from whom the value is
recoverable.

_____
Vol. III, F. X] Forms 481

[See Local Rulings 3 and 4 under Article 96 in Chapter III]

INDENT FOR STORES

INDENT

Indent No.

On ……..

Date :………….

Name of work
(with name of
Head of account
Description Number or quantity contractor from
etc.,
whom value if
recoverable)

These materials should be delivered/dispatched to ……….. by ………..

Intending Officer

(Divisional or Sub-divisional Officer).

Certificate of supply

This Indent has/has not been complied within full …… (The alterations, which I
have attested, have accordingly been made by me) Delivered/Despatched to …… on …..
by …….

Date …….. 19 ……
Supplying Officer.

INVOICE

Invoice of stores supplied

To

By

On Indent No. …………….

Issued by the ……………..

Name of work
(with name of
Head of account
Description Number or quantity contractor from
etc.,
whom value if
recoverable)

Date …….. 19 ……
Supplying Officer.
Received.
Date …….. 19 ……
Receiving Officer.
_____
482 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. XI
[See Local Ruling I under Article 100 in Chapter III]

HALF-YEARLY BALANCE RETURN OF STOCK

Period : …………
Division :
Sub-division :

Total Receipts and

Balance brought
Name of article
Item number

Issue rate

Receipts
forward

balance
Class

Unit

(1) (2) (3) (4) (5) (6) (7) (8)

Closing Remarks
balance
Issues Total By Sub- By
carried
divisional Divisional
forward
Officer Officer
(14) (15) (16) (17) (18) (19) (20) (21) (22) (23)

CERTIFICATE

CERTIFIED that, with the exceptions noted, the articles shown in this return
have, during the year ending ………….., been counted by me or by the persons named
below:-

Dated the …….. 19 …….. Signature of Sub-divisional Officer.

Signature of Divisional Officer.

_____

FORM P.W.A. XII

[See Local Ruling I under Article 100 in Chapter III]

HALF-YEARLY REGISTER OF STOCK

Part I – The Register

Division :
Sub-division :
Period :
Balance brought
Name of article

Total Receipts
Item number

and balance
Receipts
Class

over

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Vol. III, F. XII] Forms 483

Closing balance carried

Value at Value at
current current
issue rates issue rates

Marked rates
Amounts

Amounts

Remarks
forward
Issues

Rates

Rates
Total
(12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25)

Part II – The Summary

GENERAL ABSTRACT

Value at current
Sub-head Book value Sub-divisions
issue rates
Rs.P. Rs.P.
Small stores
Totals For the Division
Building materials
Timber
Metals
Fuel
Painter’s stores
House fittings
Miscellaneous
Manufacture
Land, Kilns, etc.,
Total value of stock
Total for the Division
in the Division

ABSTRACT OF SUB-DIVISIONAL FIGURES

Value at current

Value at current

Value at current

Value at current

Value at current
Book Value

Book value

Book value

Book value

Book value
issue rates

issue rates

issue rates

issue rates

issue rates

Buildings
Small stores Timber Metals Fuel
materials
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Painter’s House Miscellaneous Manufacture Land, Kilns, etc.

stores fittings
484 THE ANDHRA PRADESH ACCOUNTS CODE

N.B.:- “Book Value” should be posted from column 19 of Part I and the column
“Value at current issue rate” from column 21 of Part I. This total “Book Value” should
agree with the balance according to the Suspense Register (Stock).

Divisional Accountant.

Part III – The Review

REPORT BY DIVISIONAL ACCOUNTANT

To,
The Divisional Officer.

Sir,

1. The future Issue Rates for all articles have been worked out by me personally,
under your general instructions and in accordance with the prescribed rules. These rates
do not exceed, in any case, the market rates as filled in the Register, under your orders by
………. (Rank) …….. on ………. Explanations have also been recorded in the
“Remarks” column against items of important differences between the Future Issue Rates
and (1) the Current Issue Rate or (2) Market Rates.

2. The following table shows the surpluses and deficits which are brought out by
the revision of rates and should now be adjusted in the accounts in order to effect an
agreement between the revised values and the present book values of the stores under
each sub-head -
Sub-divisions
Sub-head

Surplus

Surplus

Surplus

Surplus

Surplus
Deficit

Deficit

Deficit

Deficit

Deficit

Small stores
Building materials
Timber
Metals
Fuel
Painter’s stores
House fittings
Miscellaneous
Manufacture
Land, Kilns, etc.,

Short notes explaining how these differences have resulted have been recorded in
Part I, against the individual items.

3. The certificates recorded by Sub-divisional Officers on their Balance Returns

for the half-year show that, with the exceptions noted below, stock of the articles shown
in this return has been taken during the year ending ………… 19 ……. By the persons
named below:-

Stock of Sub-division, counted by ………

do. do. do.
do. do. do.
Vol. III, F. XIII] Forms 485

Date …….. 19 ……
Divisional Accountant.
Orders of the Divisional Officer

Date …….. 19 ……
Divisional Officer.

_____

FORM P.W.A. XIII

[See Local Ruling I under Article 116 in Chapter III]
REGISTER OF RENTS OF BUILDINGS AND LANDS

Standard rent
By whom occupied
Registered Particluars of property (in red ink)
number of (including class and
Name,
building or name in case of Pay and
rank and Authority Rate
land buildings) allowance
office
(1) (2) (3) (4) (5) (6)
Rs.P.

Total ……

April 19 ….. May 19 …. June ……

Arrears from

Assessments

Assessments

Assessments
Realizations

Realizations

Realizations
Balances

Balances

Balances
last year

(7) (8) (9) (10) (11) (12) (13) (14) (15) (16)
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Total …..

November 19
July 19 … August 19 … September 19 … October 19 …
…
Assessments
Assessments

Assessments

Assessments

Assessments
Realizations

Realizations

Realizations

Realizations

Realizations
Balances

Balances

Balances

Balances

Balances

(17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31)

Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Total …..
486 THE ANDHRA PRADESH ACCOUNTS CODE

Supplementary
Dec. 19 … January 19 … February 19 … March 19 …
March 19 …

Assessments
Assessments

Assessments

Assessments

Assessments
Realizations

Realizations

Realizations

Realizations

Realizations
Balances

Balances

Balances

Balances

Balances
Remarks
(32) (33) (34) (35) (36) (37) (38) (39) (40) (41) (42) (43) (44) (45) (46) (47)

Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Total …..
Dated initials of the ……….. Dated initials of the ………

Divisional Accountant ………… Divisional Officer ………

ABSTRACT OF TOTAL REALIZATION

April May June

how effected

Other rents

Other rents

Other rents
Recoveries

buildings
buildings

buildings
Rents of

Rents of

Rents of
Total

Total

Total
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

C. – Cash realized in the division.

A. – Recoveries by other disbursing

officers adjusted in the divisional
accounts.

T. – Recoveries by deduction from pay

bills cashed at treasuries of the State
adjustable in the Audit Office.

Deduct – Refunds of rent.

Total ……..

July August September October November

Rents of buildings

Rents of buildings

Rents of buildings

Rents of buildings

Rents of buildings
Other rents

Other rents

Other rents

Other rents

Other rents
Total

Total

Total

Total

Total

(11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (34) (25)
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Total …..
Vol. III, F. XIV] Forms 487

March
December January February March
Supplementary

Rents of buildings
Rents of buildings

Rents of buildings

Rents of buildings

Rents of buildings
Other rents

Other rents

Other rents

Other rents

Other rents
Total

Total

Total

Total

Total
(26) (27) (28) (29) (30) (31) (32) (33) (34) (35) (36) (37) (38) (39) (40)
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Total …..

_____

FORM P.W.A. XIV

[See Miscellaneous Local Ruling after Article 116 in Chapter III]

REGISTER OF MISCELLANEOUS RECOVERIES

For the period ……….. to …………. Division …….

Nature and
Number and Substance of order
Particulars
date of
of recovery
Item No. authority
and of the
ordering Due date of/
account Form whom Amount
recovery date of
concerned due recoverable
recovery
(1) (2) (3) (4) (5) (6)

Note of recoveries made against each order

Dated initials of
Dated initials of

Progressive
Accountant

Accountant
voucher of
Divisional

Divisional
recoveries

Remarks
Name of

Amount
account

total of
Month

(7) (8) (9) (10) (11) (12) (13)

_____
488 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. XV
[See Local Ruling under Article 121 in Chapter III]

DAILY REPORT OF WORK DONE IN ………. SECTION

Sub-division Division

Labour
Work remaining to Outturn of work
employed
Name of work

departmental

Description
contract or

Particulars
Piecework

Remarks*
Quantity
Agency,

Amount

Number
Date

Rs.P.

* The remarks column should show the voucher number in which payment has been made
and the amount paid.
_____

FORM P.W.A. XV-A

[See Local Ruling under Article 121 in Chapter III]

MUSTER ROLL

Division - Cash Book Voucher Dated the

Sub-division Name of work
Fund - Period
Departmental Head -
Service Head –
Part II – Register of Arrears of Wages Due to Work People

[The adoption of this method of recording arrears is left optional with

Executive Engineers]
Month and period to which

Dated initials and remarks

Serial number as per

Serial number as per

nominal muster roll

nominal muster roll

of paying officer
the arrears relate

Father’s Name

Amount name
Father’s name
Amount paid
Amount due
Names

Names

Rs.P. Rs.P. Rs.P.

Vol. III, F. XV-A] Forms 489

Arrears of previous muster Brought forward

brought forward
Arrears as per this muster roll

Total

Grand total

Deduct – Amount paid out of

arrears of previous muster rolls.

Balance – Arrears carried to next

Totals Carried over nominal muster rolls.

Note:- Where wages are not claimed within three months a report of this fact
should be made to the Executive Engineer.

Part I – NOMINAL ROLL

paying officer made at the time

Names (grouped according to

Dated initials and remarks of

Father’s name
Description

of payment
Dates

Amount
Number

classes)

Total

Rate

1 2 3 4 5 6 7 8 9 10
Rs.P. Rs.P.

Carried over
Daily total
Initials of person
marking the daily
attendances.

Initials of
Inspecting Officer. Total ….

Passed for Rs. (……………) Rupees ………………….

Signature –
Rank –
Dated the ………. Rs.np.

Grand total of this muster roll

Deduct – Payment not made, as per details transferred to register of
Arrears – Part II.
Balance paid
Add – Arrears of previous muster roll now paid of, as per details of register
of arrears – Part II.
Total amount paid (in words) Rupees ……………...
Signature –
Dated the …… Rank –
490 THE ANDHRA PRADESH ACCOUNTS CODE

PART II

Details of the Measurement of work done by the Labour Employed as per this
Nominal Muster Roll in Cases in which the work is susceptible of Measurement

Description of work (Each

distinct item of work
Deduct as shown on
grouped by sanctioned Quantity1 2
Balance
the last Muster Roll
sub-heads where
necessary

Measurements taken on :

Measurement Book No. …………. Page ……..

Signature –

Dated the ……. Rank –

1. If the work is not susceptible of measurement a remark to this effect should be

recorded.

2. If desired rates may be struck where possible and shown in red ink just below the
quantities in the column.

_____

FORM P.W.A. XV-B

[See Local Ruling under Article 121 in Chapter III]

MUSTER ROLL

Division –
Cash Book Voucher No. …………… dated the ………..
Sub-division –
Name of work
Fund – Period –
Department Head –
Service Head –
Part II – Register of Arrears of wages due to work-People
[The adoption of this method of recording arrears is left optional with Executive Engineers]
which the arrears relate
Month and Period to

Serial number as per

Serial number as per

nominal muster roll
nominal muster roll

remarks of paying
Dated initials and
Father’s name

Father’s name
Amount paid
Amount due

Amount due
officer
Name

Name

Rs.P. Rs.P. Rs.P.

Arrears of previous muster Brought forward

rolls brought forward
Vol. III, F. XV-B] Forms 491

Arrears as per this muster

roll

Total

Grand total

Deduct – Amount paid out

of arrears of previous
muster rolls.

Balance – Arrears carried to

Totals next nominal muster rolls.

Note :- Where wages are not claimed within three months a report of this fact
should be made to the Executive Engineer.

Description Names Father’s

No. (grouped name
according to
classes). 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Daily total

Initials of person
marking the daily
attendances.

Initials of inspecting
officer.

Total Rate Amount Dated

initials
and
remarks
of
paying
officer
made at
the time
of
16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 payment.
Rs.P. Rs.P.

Passed for Rs. (……….) Rupees …………………

Signature –

Rank –
Dated the ………. Rs.np.

Grand total of this muster roll

Deduct – Payment not made, as per details transferred to register of

arrears – Part II.
Balance paid

Add – Arrears of previous muster roll now paid of, as per details of register
of arrears – Part II.
Total amount paid (in words) Rupees ……………...

Signature –

Dated the …… Rank –

492 THE ANDHRA PRADESH ACCOUNTS CODE

PART III – Details of the Measurement of work done by the

Labour Employed as per this Nominal Muster Roll in Cases in
which the work is susceptible of Measurement

Description of work
(Each distinct item
of work grouped by Deduct as shown on
Quantity1 2
Balance
sanctioned sub- the last Muster Roll
heads where
necessary)

Measurements taken on :

Measurement Book No. …………. Page ……..

Signature :

Dated the ……. Rank :

1. If the work is not susceptible of measurement a remark to this effect should be

recorded.

2. If desired rates may be struck where possible and shown in red ink just below the
quantities in the column.
_____

FORM P.W.A. XVI

[See Local Ruling under Article 124 in Chapter III]

CASUAL LABOUR ROLL

Division –
Sub-division –
Cash Book Voucher No. …….
Month ………. 19 …..
Name of work :……………

CASUAL LABOUR ROLL OF LABOUR EMPLOYED ON

From …………….. To ………………

Dated initials and remarks

with reference to recorded

Quantity of work done

measurements if any
Number employed

of paying officer

Works to which
Class of labour

chargeable
Amount
Period

Rate

Rs.P. Rs.P.
Transcribed from my Note ………….
Book No. …………… Page …………
Vol. III, F. XVII] Forms 493

Total ……… 1
Wages of

*Deduct unpaid

Net paid

*Amounts remaining unpaid should be specified with necessary details.

Total amount paid (in words) …………..

(Signature)

Dated: ……….. 19 ……. (Officer or designation)

_____

FORM P.W.A. XVII

[See Local Ruling 2 under Artciles 123, 124 in Chapter III]

REGISTER OF MEASUREMENT BOOKS

State ………… Branch ………… Division/Sub-division

PART I – For Ordinary Measurement Book

Year from
the last day
Name of Sub- of which
Sl.No. of Date of Date of
division*/subordinate period of Remarks
Book issue return
to whom issued preservation
is to be
completed

*To be correction according to its use in the Divisional or Sub-divisional office

PART II – FOR STANDARD MEASUREMENT BOOKS

Particulars of By whom certified as correct to from

work the basis of
Serial number alphabetical

Annual Repair Payment to

Estimates Contractors
Name of building
Sub-division

designation

designation
Name and

Name and

Remarks
Pages

Date

Date

_____
494 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. XVIII

[See Local Rulings 1 and 2 under Article 125 in Chapter III]

FIRST AND FINAL BILL

Notes

This form should be sued for making payment both to contractors for work and to
suppliers, when a single payment is made for a job or contract, i.e., on its completion. A
single form may be used for making payments to several contractors or suppliers, if they
relate to the same work and are billed for the same time.

2. In the case of payments to suppliers, a red ink entry should be made across the
page above the entries relating thereto, if one of the following forms applicable to the
case :-

(1) Stock.
(2) Purchases for stock.
(3) Purchases for direct issue to work.
(4) Purchases for the work.

Issued to contractor …………… on ………….

Division –
Sub-division –
Schedule Docket No. –
Cash Book –
Voucher No. –
Month …….. 19 …..

Name of work (in the case of bills for work done)

Items of work or suppliers
(grouped under Sub-heads
supplier and reference to

Reference to recorded measurements

Name of contractor or

and date
and Sub-Works of

Book number

Page number
arrangement

estimate)

Amount2
Quantity
Date

Rate

Unit

Total amount payable to Dated certificate of

the contractor or supplier disbursement
Dated signature of
acknowledgement

payment (cash
or cheque No.

me4
(with date)
In figures

and date)
In works

Mode of
witness3
Payee’s

Paid by

Rs.P.

Total ……
Vol. III, F. XIX] Forms 495

Dated : ………. (Signature)2 Officer

(Rank) Preparing the bill.

Pay Rs. (………..) in cash and Rs. (………) by cheque

(Signature) Officer authorizing
(Rank) payment

2. In the case of works the accounts of which are kept by sub-heads the accounts relating
to all items of work falling under the same sub-heads should be totaled in red ink.

3. Payment should be attested by some known person when the payee’s acknowledgement
is given by a mark, seal or thumb-impression.

4. The person actually making the payment should initial and date in this column against
each payment.

5. This signature is necessary only when the officer authorizing payment is not the officer
who prepares the bill.

_____

FORM P.W.A. XIX

[See Local Ruling 1 and 3 under Article 125 in Chapter III]

RUNNING ACCOUNT BILL – A

1. Final payments must invariably be made on forms printed on yellow paper,

which should not be used for intermediate payments.

2. This form provides for advance payments as well as payments for measurement
work. This form is intended for contractors for work only.

3. This form should be used -

(1) if it is proposed to make a advance payment, or

(2) if an on account payment is to be made but an advance payment
already made for the same work is outstanding.

This form is not to be used if a secured advance is to be made or if such an

advance is already outstanding against the contractor in respect of the same work.

Division –
Sub-division –
Cash Book Voucher No. –
Schedule Docket No. –
Month –
Name of Contractor :
Name of work :
Serial number of this bill :
Number and date of this previous bill for this work :
Reference to Agreement number :
496 THE ANDHRA PRADESH ACCOUNTS CODE

I. – Account of work executed

Remarks [with reasons for delay in

Quantity executed up-to-date as in
Payments on

“Sub-heads” and “Sub-works” of

Advance payments or the basis of

Items of work (grouped under

adjusting payments shown in

work not yet measured actual
measurements

measurement book
Since previous bill

Since previous bill

Total previous bill

Total up-to-date

column (1)]
Upto-date
estimate)

Rate
Unit

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Rs. Rs. Rs. Rs. Rs. Rs.

Total
Carried over

1. Whenever there is an entry in column (9) on the basis of actual measurement,

whole of the amount previously paid without detailed measurement should be adjusted by
a minus entry in column (2) equivalent to the amount shown in column (1) so that the
“total up-to-date” in column (3) may become nil.

2. When there are two or more entries in column (9) relating to each sub-head of
estimate they should, in the case of works the accounts of which are kept by sub-heads be
totaled and the total recorded in column (10) for posting the works abstract.
Remarks [with reasons for delay in
Quantity executed up-to-date as in

Payments on
“Sub-heads” and “Sub-works” of

Advance payments or the basis of

Items of work (grouped under

adjusting payments shown in

work not yet measured actual

measurements
measurement book
Since previous bill

Since previous bill

Total previous bill

Total up-to-date

column (1)]
Upto-date
estimate)

Rate
Unit

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Rs. Rs. Rs. Brought forward Rs. Rs. Rs.

Total : Total, value of work done to-date (A)

(D) (B) Deduct value of work shown on previous bill

Net value of work since previous bill (F)

Figure (D) in words …. Figure (F) in words – Rupees.
Rupees ……
Vol. III, F. XIX] Forms 497

II. – Certificate and Signatures

1. The measurements on which are based the entries in columns (4) to (9) of
Account I were made by ……… on ……. and are recorded at page ……… of
Measurement Book No. …………

2. 2Certified that in addition to and quite apart from the quantities of work
actually executed as shown in column (7) of Account I, some work has actually been
done in connection with several items, and the value of such work is, in no case, less than
the advance payments as in column (3) of Account I, made or proposed to be made, for
the convenience of the contractor in anticipation of and subject to, the results of detailed
measurements, which will be made as soon as possible.

Dated signature of
Officer preparing (Rank)
the bill.
3
Dated signature of
Officer authorizing (Rank)
payment.
Dated signature of contractor.

2. This certificate must be signed by an officer of or above the rank of Sub-divisional

officer.

3. This signature is necessary only when the officer who prepares the bill is not the
officer who authorizes the payment. In such a case, the two signatures are essential.

Memorandum of Payments
Rs. P.
1. Total value of work actually measured as in Account I, column (8),
entry (A) -

2. Total “up-to-date” advance payments for work not yet measured as in

Account I, column (3), entry (B) -

3. Total (Items 1+2) -

4. Deduct amount withheld -

Figures Rs.P.
for works (a) From previous bill as in last Running Account
bill -

(b) From this bill -

Rs.P.5. Balance i.e., “up-to-date” payments (Item 3-4)K1

(6) Total amount of payments already made as per
entry (K) of last Running Account Bill No. …..
of …. 196 … (C.B.V. No…… attached to S.
Dt. No. …. of …. 19 ….).

(7) Payments now to be made as detailed below:- Rs.P.

(a) By recovery of amounts creditable to this work :- (a)

…………………………………………………..

…………………………………………………..
Total 4(b)+7(a) …….. (G)
498 THE ANDHRA PRADESH ACCOUNTS CODE

(a) By recovery of amounts creditable to other works :- (b)

or heads of account
…………………………………………………..
…………………………………………………..

(c) By cheque2
Total 7(b)+(c) …….. (H)
3
Pay Rs. (…………)
by cheque.
Dated initials of Disbursing Officer
4
Received Rs. (…………)………. as in above memorandum, on account of this
work.

Amount in an Indian language

Date : …………. 19 …. Stamp.

Full signature of contractor

5
Witness

Paid by me, vide cheque No. …….., dated ………… 19 ……

Dated initials of person actually making the payment.

1. This figure should be tested to see that it agrees with the totals of items 6 and 7.

2. If the net amount to be paid is less than Rs.10/- and it cannot be included in a cheque,
the payment should be made in cash, the entry being altered suitably and the
alteration attested by dated initials.

3. Here specify the net amount payable – vide item 7(c).

4. The payee’s acknowledgement should be for the gross amount paid as in item 7 (i.e., a+b+c).

5. Payment should be attested by some known person when the payee’s acknowledgement
is given by a mark, seal or thumb-impression.

IV. – Remarks

(This space is reserved for any remarks which the Disbursing Officer or the
Executive Engineer may wish to record in respect of the execution of the work, check of
measurements or the state of contractor’s account.

_____

FORM P.W.A. XX
[See Local Rulings 1 and 4 under Article 125 in Chapter III]

RUNNING ACCOUNT BILL – C

(For Contractors and Suppliers. – This form provides only for payments for
work or supplies actually measured)

1. Final payments must invariably be made on forms printed on yellow paper,

which should not be used for intermediate payments.
Vol. III, F. XX] Forms 499

2. The full name of the work as given in the estimate should be except in the case
of bills for “Stock” materials.

3. The “purpose of supply” applicable to the case should be filled in and the rest
scored out.

4. This is the only form of Running Account which is situated for transactions
with suppliers. This form can only be used if no advance payment is outstanding and if it
is not proposed to make such a payment.

Division –
Sub-division –
Cash Book Voucher No. –
Schedule Docket No. –
Month –
Name of work :
Purpose of supply :
Name of Contractor :
Serial number of this bill :
Number and date of his bill for his work :
Reference to Agreement :
I. – Account of Work Done or Supplies made
heads” or “Sub-works” of

Since previous bill (total

Item of work or supplies
supplied) up-to-date as
per measurement book
Quantity executed (or

(grouped under “Sub-

for each sub-head)

Up-to-date
estimate)

Remarks
Rate
Unit

Rs.P. Rs.P. Rs.P.

2. If the outlay on the work is recorded by sub-heads, the total for each sub-head
should be shown in column (5) and against this total there should be an entry in column
(6) also. In no other case should entries be made in column (6).
Total, value of work done or supplies made to
date A -
Deduct value of work or supplies shown on
previous bill -
Net value of work or supplies since previous
bill (F) -
(f) in words -

II. – Certificates And Signatures

The measurements were made by …………… and are recorded at page ……. of
Measurement Book No……………
500 THE ANDHRA PRADESH ACCOUNTS CODE

No advance payment has been made previously without detailed measurement.

…………………………

Dated signature of officer …………………….

preparing the bill.
(Rank) …………………..

Dated signature of contractor

…………………………

*Dated signature of officer …………………….

authorizing payment.
(Rank) …………………..

*This signature in necessary only when the officer who prepares the bill is not the
officer who authorizes the payment. In such a case, the two signatures are essential.

III. – MEMORANDUM OF PAYMENTS

Rs. P.
1. Total value of work actually measured as in Account I, column (5),
entry (A) -

2. Deduct amount withheld -

Figures Rs.P.
for works (a) From previous bill as in last Running Account
Abstract bill -

(b) From this bill 2

Rs.P. 1. Balance i.e., “up-to-date” payments (Item 1-2)K

2. Total amount of payments already made as shown in
entry (K) of last Running Account Bill No. …..
(C.B.V. No…… S.Dt. No. ….) of ….
forwarded with the accounts for …………………

(5) Payments now to be made as detailed below:- Rs.P.

By recovery of amount creditable to this work :- (a)

(a) Value of stock supplied as detailed in the ledger

for ………..

Total 2(b)+5(a)…… (G) 5

By recovery of amounts creditable to other works :-

or heads of account –

(b)

(c) By cheque2
Total 5(b)+(c) …….. (H)
________________________________________________________________________
4
Pay Rs. (…………) ………………….by cheque3.

Dated initials of Disbursing Officer.

Vol. III, F. XXI] Forms 501

Received Rs. (…………)………. as shown in the above memorandum, on

4

account of this work.

Date:
Full signature of contractor.
6
Witness :
6
Paid by me – vide cheque No. ……………

Dated initials of person actually making the payment.

IV. – REMARKS

1. Not required in the case of bills of suppliers.

2. This figure should be tested to see that it agrees with the totals of items 4 and 5.

3. If the net amount to be paid is less than Rs.10/- and it cannot be included in a cheque,
the payment should be made in cash this entry being altered suitably and the alteration
attested by dated initials.

4. Here specify the net amount payable – vide item 5(c).

5. The payee’s acknowledgement should be for the gross amount paid as in item 5 (i.e., a+b+c).

6. Payment should be attested by some known person when the payee’s acknowledgement
is given by a mark, seal or thum-impression.

_____

FORM P.W.A. XXI

[See Local Rulings 1 and 5 under Article 125 in Chapter III]

LUMPSUM CONTRACT

RUNNING ACCOUNT BILL

(To be used for “Intermediate payments” to Contractors on Lumpsum Contracts)

Cash Book Voucher No. : ………….. dated : ……………..

Schedule docket No. :
Name of Contractor :
Name of work :
Serial number of this Bill :
No. and date of this Bill for the work :
Reference to Agreement :
1
Date of commencement of work :

I.– ACCOUNT OF WORK

Rs.P.
1. Value of items actually measured under clause 62(a) and (b) of the preliminary
specification of the M.D.S.S. forming part of the contract, the details of which
are given in the attached statement.

2. Value of measured up additions or alterations executed up-to-date as “authorized

extras”, the details of which are given in the attached statement.
502 THE ANDHRA PRADESH ACCOUNTS CODE

3. Approximate value of work done up-to date excluding the items specified in 1
and 2 above.

4. Deduct amount to be withheld ………… percent on Rs. ……….

5. Balance, i.e., “up-to-date” intermediate payments (Items 1+2+3-4) K.

6. Deduct intermediate payments already made as shown in entry “K” of the last
Running Account Bill.

7. Intermediate payment now to be made (Item 5-5) D.

8. Total payments now to be made as detailed below2 :-

(a) By recovery of amounts creditable to this work G.
(b) By recovery of amounts creditable to other works or heads of account. H
(c) By cheque.

1. Date of handing over of site in the case of work, or date of written order to
commence supply in the case of supply of materials.

2. The total figure against item 8 should be tested to see that it agrees with the
figure against item 7.

II. – CERTIFICATES AND SIGNATURES

I have satisfied myself to the best of my knowledge by 1 …………… that the

value of work done up-to-date under item 3 of “I – Account of work” of this bill is not
less than Rs. ……… conformably with the contractor’s agreement.

2. The detailed measurements of authorized additions and alterations up-to-date

and of the items of work specified in item 1 of Account I of this bill are recorded at page
…………. Measurement Book No. ………….

Signature of Contractor. Dated signature of the ……..

officer preparing the bill.

Rank2 ………

3
Pay (Rs. …………) Rupees …………….
Dated signature of the …………..
officer authorizing payment.

Rank2 ………..

III2. – ACQUITTANCE
4
Received (Rs. ………..) Rupees ………… as an intermediate payment in
connection with the contract referred to above.

Amount in Indian language

Date : …………. Stamp.

Full signature of contractor

Paid by me by cash/cheque No. …….. dated ……..

Dated initials of person actually making the payment.

Vol. III, F. XXII] Forms 503

1. Here specify the method employed for estimating the value of work.

2. Of not less than that of a Sub-divisional Officer.

3. Here specify the net amount payable – vide item 8(c) of Account I, both in words and
figures.

4. The payee’s acknowledgement should be for the gross amount paid as per item 8
(a+b+c) of Account III, both in words and figures.

5. Payment should be attested by some known person when the payee’s

acknowledgement given by mark, seal or thumb impression.
_____

FORM P.W.A. XXII

[See Local Rulings 1 and 5 under Article 125 in Chapter III]

LUMPSUM CONTRACT

FINAL BILL

(To be used for “final payments” to Contractors on Lumpsum Contracts)

Cash Book Voucher No. : ………….. dated : ……………..

Schedule docket No. :
Name of Contractor :
Name of work :
Serial number of this Bill :
No. and date of this Bill for the work :
Reference to Agreement :
1
Date of commencement of work :
Date of actual completion of work or supplies :

I. – ACCOUNT OF WORK EXECUTED

Rs.P.

(i) Total lumpsum amount as entered in the contractor’s agreement.

Add –
(ii) Value of additional work done up-to-date as “authorized extras” the details of
which are given in the attached statement.

(iii) Value of items actually measured under clause 62(a) and (b) of the
preliminary specification of the M.D.S.S. forming part of the contract (item I),
the details of which are given in the attached statement.

Total :
Rs.P. :
Deduct :-

(iv) Value of items omitted to be executed as “authorized omissions”, the details

of which are given in the attached statement.
504 THE ANDHRA PRADESH ACCOUNTS CODE

(v) Value as per lumpsum contract for items of work covered by actual
measurements – vide item (iii) above.
Net total value of work done.

II. – CERTIFICATES AND SIGNATURES

I certify that the work has been completed in accordance with the prescribed
specifications and after taking into account all the authorized additions and alterations the
value of work done up-to-date conformably with the contractor’s agreement is Rs. …….

2. The detailed measurements of authorized additions and alterations mentioned

above and of the items of work specified in item 1 of Account I of this bill are recorded at
page …………. Measurement Book No. …………. and I am satisfied that they are
correct.

Signature of Contractor. Dated signature of the ……..

officer certifying officer.

Rank ………

1. Date of handling over of site in the case of work, or date of written

order to commence supply in the case of supply of materials.

2. This certificate must be signed by an officer of not less rank than that of
an Executive Engineer in respect of works costing more than Rs. 5,000/- and of
not less rank than that of a Sub-divisional Officer in respect of works costing
Rs.5,000/- and less.

III. – MEMORANDUM OF PAYMENTS

1. Total value of work done up-to-date as per ‘F’ of Account I of this Bill.

2. Deduct -
(i) Amount to be withheld at ……… percent on amount in item I above
and credited to the head ‘Public Works Deposits’.

(ii) Up-to-date intermediate payments already made according to entry ‘K’

of Account I of previous Bill No. ……… date D

3. Payments now to be made -

(a) By recovery of amounts creditable to this work G
(b) By recovery of amounts creditable to other works or
head of account H
(c) By cheque.
Pay (Rs. …………) Rupees …………….
Dated signature and rank of the
officer authorizing payment.
* Here specify the next amount payable – vide item 3(c) of Account III, both in words and
figures.

IV. – ACQUITTANCE

Received (Rs. ………..) Rupees ………… as above, in full settlement of all

1

demands on account of the contract.

Amount in Indian language.

Date : …………. Stamp.

2
Witness : ………… Signature of contractor.
Vol. III, F. XXIV] Forms 505

Paid by me by cash/cheque No. …….. dated ……..

Dated initials of person actually

making payment.

1. The Payee’s acknowledgement should be for the gross account as per item 3 (a+b+c)
of Account III, both in words and figures.

2. Payment should be attested by some known person when the payee’s acknowledgement
is given by mark, a seal or thumb impression.

V. – REMARKS
_____

FORM P.W.A. XXIII

[See Local Ruling 17 under Article 125 in Chapter III]

REGISTER OF INDENTS FOR STORES ORDERED FROM

FORMS AND BILLS

Sub-division : ………….
in the measurement book
Date of receipt as shown

and number and page of

Date of receipt of bill in

return to Sub-divisional
Serial number of order

Initials of Accountant
Amount passed for in

Date of pre-audit and

amount of firm’s bill
articles intended for
Brief description of

Number, date and

Divisional office
Name of firm

pre-audit

Remarks
Officer
letter

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

_____

FORM P.W.A. XXIV

[See Local Ruling 17 under Article 125 in Chapter III]

PAY BILL OF WORK-CHARGED ESTABLISHMENT

Division :
Sub-division :
Cash Book Voucher No. :
Schedule Docket No. :
Month ………. 19 …..
Name of Section ……………………… Bill for the month of …………….. 19 …..
acknowledgeme

Dated initials of
officer making
Amount paid2
Amount due
Designation

nt of payee
incombent
of
Item No.

payment
1Name

Period

Dated
Rate

Rs. Rs.nP. Rs.nP.

Total …..

Total amount paid in words :-

506 THE ANDHRA PRADESH ACCOUNTS CODE

1. Name should be grouped by works, the name of work and reference to orders
sanctioning the establishment therefore being written in red ink across the page, above
the entries relating so each group. If the pay of any individual is chargeable to different
works, his name should be entered under the several works, and pay claimed for the
actual number of days engaged on each work.

2. The total for each work should be entered in red ink.

1. Certified that all persons for whom wages have been drawn in the bill were on duty
during the periods shown against their names, each man being employed on the work
and on duties for which his appointment was sanctioned.

2. Certified also the wages of every person actually employed during the month has been
claimed in this bill.

Pay Rs. (…………………….)

Sub-division Officer.
(Dated signature)

Checked and entered.

(Dated signature of Divisional Accountant)

REMARKS

Executive Engineer.
_____

FORM P.W.A. XXV

[See Local Ruling 1 under Article 126 in Chapter III]

ACCOUNT OF RECEIPTS, ISSUES AND BALANCES OF MATERIALS

COMPARED WITH ESTIMATED REQUIREMENTS

Division :
Sub-division :
Name of work :
Month :

Account of Receipts, Issues and Balances of Materials at site of the work for the
month ……….. 19 ………, compared with estimated requirement.

Principal Items1 Petty Total2

Item number
1 2 3 4 5 6 7 items2 Rs.P.
Description of materials
Unit
Estimated quantity of materials
Estimated value of materials
Balance brought forward-Quantity
Balance brought forward-Value
Vol. III, F. XXV] Forms 507

Reference to Receipts during

measurement

Date…… the month …… book or

other record

Total receipts during the month

Total receipts and balances
Issues to end of previous month
Brought forward
Issues during the month
Total issues during the month
A. Total issue up-to the end of the
month

B. Closing balance

C. Actual balance as verified

D. Difference, if any, between the

closing balance and actual
balance as verified

E. Total used in construction up-to-

date as shown in statement
attached. (Form P.W.A. XXXI)

F. Paper balances of unused

materials, i.e., (A minus E)

G. Remarks explaining action taken

to adjust the differences shown in
lines D and F and if the work has
been completed to dispose of the
surplus balance shown in line C.

1. Both quantities and values should be shown, values being posted in red ink just above
the corresponding entries of quantities.

2. Only values should be shown in the two column.

CERTIFICATES

1. Certified that the quantities of principal items and the value of the petty items
as shown in the above statement, have been worked out as accurately as possible on the
basis of the quantities of the work actually done.

2. Certified that the quantities of the actual balances recorded against line C, are
the results of verification made by me on ……..

3. Certified that the balances of materials at site of this work were verified by me
on, and that the necessary report in this form was submitted to the Divisional Office in
this Office No. ……………….., dated …………..

4. The balances of unused materials were not verified at any time during the
year………. as the accounts of this work are expected to be closed within three months.
508 THE ANDHRA PRADESH ACCOUNTS CODE

5. The balances of unused materials, were not verified at any time during the
year………. as the work was not under construction prior to……… of that year.

6. All modifications of the original estimate involving changes in the estimated

quantity and value of the principal items used have been recorded and the requisite
sanction quoted to the changes.

Note:- The certificates not applicable to the case should be scored out.

Checked

Divisional Accountant. Signature of Sub-divisional Officer.

Date :………………. Date : …………..

Divisional Officer’s orders on the above proposals.

Signature of the Divisional Officer.

_____

FORM P.W.A. XXVI

[See Local Ruling 1 under Article 126 in Chapter III]

MONTHLY ACCOUNT OF RECEIPTS, ISSUES AND BALANCES

OF MATERIALS AT SITE OF WORKS

Division :
Sub-division :
Section :
Month :
Name of work :
Division :
Sub-division :
Section :
Monthly Account of Receipts, Issues and Balances of Materials at site of the work
of…………… for the month of ……………. 19…….

Estimate Rs……………….

Opening Receipts during the Total of receipts and

balance month balances
number in the register
description of articles
Source of receipt ad

Reference to record
Reference to items

incidental charges
Value including
BMK, number,
measurements,

page, date and

C.B.Voucher
Serial No.

Quantity

Quantity

Quantity
number
Value

Value

Rs. nP. Rs.nP. Rs.nP.

Vol. III, F. XXVI] Forms 509

Issues during the month Closing balances

Name of sub-work and

C.B.Vr.No. in which
labour charges were

sub-head to which
Reference to

chargeable

Remarks
Quantity

Quantity
Value

Value
Rs.nP. paid Rs.nP.

Checked Section Officer,

Section.

Sub-divisional Clerk. Sub-divisional Officer,

Sub-division. Sub-division.

ABSTRACT OF THE MONTHS TRANSACTIONS

Receipts
Rs.nP.
1. Total receipts during the month as shown in the statement

2. Total receipts to end of the previous month as shown in the register

____________

3. Total receipts to end of the month ____________

Issues

1. Total issues during the month as shown in this statement

2. Total issues to end of the previous month as shown in the register ____________

3. Total issues to end of the month ____________

____________
Closing balance
____________

Checked Checked.

Sub-divisional Sub-divisional Officer, Divisional Accountant Executive

Clerk Sub-division Division Engineer,
Sub-division Division.

_____
510 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. XXVII

[See Local Ruling 1 under Article 126 in Chapter III]

REGISTER OF RECEIPTS ISSUES AND BALANCES OF MATERIALS

AT SITE COMPARED WITH ESTIMATED REQUIREMENTS
FOR THE YEAR 19…….

Division :
Sub-division :

Name of work:
Estimate Rs………………………..
Date of Receipt and Posting of Monthly Accounts in the Register.

Sub-divisional office Divisional Office

Initials
Month Date of Date of Date of Date of of poster
receipt posting receipt posting
April
May
June
July
August
September
October
November
December
January
February
March
March Supplemental

Division :
Sub-division :

Register of Receipts, Issues and Balances of Materials as site of the work

of……… for the year 19…… compared with the estimated requirements.

Estimated
requirements Opening balances April*
Description of materials

and value
Total Total Receipt Total receipts to
Balance
receipts issues Issues the end month
Item number

Quantity

Quantity

Quantity

Quantity

Quantity

Quantity

Quantity
Value

Value

Value

Value

Value

Value

Value
Unit

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

*Similar columns should be opened for each of the months May to March & March
Supplemental.
Vol. III, F. XXVII] Forms 511

Division :
Sub-division:

April* A.
Total issues to end Actual balance as
Balance
Description of
of the month verified
Item number

materials

Quantity

Quantity

Quantity
Value

Value

Value
18 19 20 21 22 23
Rs.P. Rs.P. Rs.P.

B. C. D. E.
Difference, if Total used in Paper balance of Remarks, Explaining action
any, between the construction up to unused materials taken to adjust the
closing balance date as shown in difference as per columns B
and actual the statement and D and if the work has
balance as attached (Form been completed to dispose
verified P.W.A. XXXI) of the surplus balances as
shown in column A
Quantity

Quantity

Quantity
Value

Value

Value

24 25 26 27 28 29 30
Rs.P. Rs.P. Rs.P.

*Similar columns should be opened for each of the months May to March & March
Supplemental.

CERTIFICATES

1. Certified that the quantities of principal items and the value of the petty items
as shown in the above statement have been worked out as accurately as possible on the
basis of the quantities of work actually done.

2. Certified that the quantities of the actual balances recorded in column A are the
results of verification made by me on………

3. Certified that the balances of materials at site of this work were verified by me
on……… and that the necessary report in this form was submitted to the Divisional
Officer in this office No……………, dated…………

4. The balances of unused materials were not verified at any time during the
year…….., as the accounts of this work are expected to be closed within three months.

5. The balances of unused materials were not verified at any time during the
year……, as the work was not under construction prior to…… that year.
512 THE ANDHRA PRADESH ACCOUNTS CODE

6. All modifications of the original estimate involving changes in the estimated

quantity and value of the principal items used have been recorded and the requisite
sanction quoted to the changes.

Note:- The certificates not applicable to the case should be scored out.

Checked.
Signature of Sub-divisional Officer,

Divisional Accountant. Sub-division.

Date :……………….. Date……………..

Executive Engineer’s orders on the above proposals.

Signature of Executive Engineer.

Division.

Date :……………
_____

FORM P.W.A. XXVIII

[See Local Ruling 1 under Article 126 in Chapter III]

ANNUAL REGISTER OF RECEIPTS ISSUES AND BALANCES OF MATERI-

ALS AT SITE OF MINOR AND REPAIR WORKS FOR THE YEAR 19….

Division Sub-division : Section :

Name of work : Amount of Estimate : Authority :

Note:- All modifications of the original estimate involving changes in the

estimated quantity of materials used should be recorded in the register sanction quoted to
the changes.

Opening Balance
requirements of
Description of

the previous
Total issues

Net balance
receipts to
Estimated

end of the
materials

materials

to end of
previous
Item no.

Total

year

year

Quantity

April 19….
Date of verification and
Actual balance verified

Receipts Issues Remarks

During the month

During the month

by whom verified

Explaining action

surplus materials.
and if the work is
taken to adjust

dispose of the
the difference
To end of the

To end of the

completed to
Balance
month

month

*Similar columns to be opened for each of the other months.

Vol. III, F. XXX] Forms 513

FORM P.W.A. XXIX

[See Local Ruling 1 under Article 126 in Chapter III]

RETURN SHOWING THE RECEIPTS, ISSUES AND BALANCES

OF MATERIALS AT SITE OF MINOR AND REPAIR WORKS

Division :
Sub-division :
Section :
Month :

Return showing the Receipts, Issues and Balances of Materials at site of minor and repair
works for the month of………… 19…..

Reference to
item number in
Description of Opening
Serial number Name of work the Register
Materials Balance
(Form P.W.A.
XXVIII)

Receipts Issues
Reference to
C.B.Vr.
number and Closing
Receipts Reference to Issues Remarks
date in Balance
during the C.B.Vr.number during the
which
month and date etc., month
labour
charges
were paid

Section Officer,
Checked. Section

Sub-divisional Clerk, Sub-divisional Officer,

Sub-division. Sub-division.

_____

FORM P.W.A. XXX

[See Rule (viii) in Local Ruling under Article 129 in Chapter III]

RETURN SHOWING THE CLEARANCE OF THE SUSPENSE HEAD “MATE-

RIALS-AT-SITE” IN THE ACCOUNTS OF THE WORK……..

PART I – List of reports of verification received

Serial number Date of final Dated initials of

Date of report Date of receipt
of report disposal Divnl.Accountant
514 THE ANDHRA PRADESH ACCOUNTS CODE

PART II – Statement showing the adjustment of differences as shown in line D

of Report of verification, Form P.W.A. XXV

Description

Quantity

Value
Number of Eow
report of adjusted
verification
Total

Value to be posted in red ink above the corresponding entries of quantities.

Divisional Accountant. Divisional Officer.

Date :………………. Date :……………

PART III – Statement showing the adjustment of differences as shown in line F

of Report of verification, Form P.W.A. XXV

Description

Quantity

Value
Number of Eow
report of adjusted
verification
Total

Value to be posted in red ink above the corresponding entries of quantities.

Divisional Accountant. Divisional Officer.

Date :………………. Date :……………

PART IV – Statement showing the disposal of materials remaining unused, i.e., of actual
balances on completion, as shown in line C of Report of verification, Form P.W.A. XXV

Principal Total value to be

How disposed of with reference

items adjusted
Head of account to be debited

If debited to
Divnl.Accountant’s dated

other
If debited to sub-head of

accounts

Descriptio
n
to authority

Petty items

adjustment
Month of
this work

Amount

Quantity
initials
Total

Value

Total……..
Vol. III, F. XXXII] Forms 515

To be posted on the completion of the work, from the final Report of verification,
From P.W.A. XXV.

Divisional Accountant. Divisional Officer.

Date :………………. Date :……………

_____

FORM P.W.A. XXXI

[See Rule (iii) in Local Ruling under Article 129 in Chapter III]

STATEMENT SHOWING THE QUANTITIES AND VALUES

OF MATERIALS USED IN CONSTRUCTION

Work
Description Principal
Name of U-to-date items2 Petty items Total
sub-head “Progress” Unit
Unit
Value
Quantities
Quantity
Rate

Total used in construction…………

2. Both quantities and values should be shown, values being posted in red ink just
above corresponding entries of quantities.

3. Only values should be shown in these two columns.

Checked.

Divisional Accountant. Sub-Divisional Officer.

Date :………………. Date :……………

_____

FORM P.W.A. XXXII

[See Local Ruling 1 under Article 142 in Chapter III]

WORK SLIP

Division :
Month :
Name of work :
516 THE ANDHRA PRADESH ACCOUNTS CODE

As in estimate As executed Probable cost of work

remaining to be done and
value of work already
done but not brought to
account

Actual cost of date

Explanation of

excesses, etc.,
Probable cost
Approximate

deviations,
Sub-heads

Quantity

Quantity

quantity
Cost
Rate

Rate

Rate
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Total Charges Probable further

Total of estimate against final expenditure – A.
heads Remarks
Add – Suspense Accounts – _
“Materials-at-site” -
“Contractors-Advance payments” -
“Labourers” -
Total booked outlay to date

Probable further expenditure as in entry A -

above -
Total -
Deduct – Suspense accounts recoverable

Ultimate anticipated expenditure on the work -

Work commenced in…………….

Present state of progress in general items –

Divisional Accountant. Executive Engineer.

Date :………………. Date :……………

_____

FORM P.W.A. XXXIII

[See Local Ruling 1 under Article 148 in Chapter III]

DETAILED COMPLETION REPORT

Division :
Name of work :

Amount of estimate Rs.

Expenditure Rs.
Excess Rs.
Percentage of excess.
Vol. III, F. XXXIII] Forms 517
Date of commencement:
Date of completion :
Explanation of Excesses
Name of work :
Fund :
Departmental head :
Service, main and sub-heads :
Reference to last schedule docket submitted :
Authority :

As estimated As executed Difference

Reference to paragraphs
Sub-heads of estimate

overleaf explaining
Quantity

Quantity

Quantity

excesses
Amount

Amount

Amount
Rate

Rate

Rate

Rs. Rs. Rs.

Total ……..
*Excesses to be entered in red ink; savings in black ink.

Dated : Executive Engineer.

N.B.:- In the case of original works and special repairs, if any considerable
deviations have occurred, the report, specification, drawings and details of measurements
of the work actually done in the same form as the estimate should accompany the
completion report – See the Andhra Pradesh Public Works Department Code.

DETAILED COMPLETION REPORT

No……… Dated :……..

Forwarded to the Accountant-General, Andhra Pradesh for verification.

Executive Engineer.

No……… Dated :……..

Transmitted to the Superintending Engineer………. Circle, duly verified. The

excess requires the sanction of …………
Accountant-General.
No……… Dated :……..

Forward to the Chief Engineer.

Superintending Engineer, Circle.
No……… Dated :……..

Returned to the Executive Engineer for final record.

Superintending Engineer, Circle.
*Space for remarks such as passing excess, etc.,
518 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. XXXIV

COMPLETION STATEMENT OF WORKS AND REPAIRS

Division :………………. Month :……...

No……… Dated :……..

Forwarded to the Accountant-General, Andhra Pradesh for verification.

Executive Engineer.
No……… Dated :……..

Transmitted to the Superintending Engineer …….. Circle, duly verified.

The excess requires the sanction of…………
Accountant-General.
No……… Dated :……..

Forward to the Chief Engineer.

Superintending Engineer, Circle.
No……… Dated :……..

Returned to the Executive Engineer for final record.

Superintending Engineer, Circle.

*Space for remarks such as passing excess, etc.,

Completion statement of works and repairs completed during the month of……..
19…..., the outlay on which has not been recorded by sub-heads and the actual
expenditure on which is in excess of the sanctioned estimate by an amount greater than
that which the Executive Engineer is empowered to pass.
Percentage of excess
Amount of estimate

Sanction
Name of estimate
Item number

Expended
Authority

Remarks
Number

Excess
Date

Rs. Rs. Rs.

Date :…………… Executive Engineer.

In cases in which the completion statement is utilized instead of a revised estimate

under the relevant rules in the Andhra Pradesh Public Works Department Code, sufficient
details must be given if the excess is more than 5 percent.

_____

FORM P.W.A. XXXV

[See Local Ruling under Article 168 in Chapter III]

SCHEDULE OF WORKSHOPS MANUFACTURE SUSPENSE

Notes

1. Column (1) -
Vol. III, F. XXX] Forms 519

Head II – Foundry :- The cost of materials issued for casting and also cost of
other miscellaneous items such as electric current, fire bricks, clay, oil, etc., noted in
column (7), and labour, vide column (3), are the charges incurred. See also Note 6
below.

Head III – Forge; and Head IV – Machine shop :- The cost of materials issued
to forges and machines such as coal, oil, firewood and cost of electric current, represents
the charges incurred. The cost of outturn is arrived at by charging for the use of the
machines in the forge and machine shops according to their class at fixed rates, i.e., (A)
Rs.5, (B) Rs. 3-8-0, (C) Rs.2, (D) Rs.1-8-0, (E) Rs.3 and (F) Rs.8 and the charges arrived
at are credited to the respective shops in columns (10) and (11) by debit to the heads 1(1)
to 1(6). The net amount outstanding at the end of the year, whether profit or loss, is
adjusted by credit or minus credit to State Revenue under the head “XXXIX. Civil
Works”.

Head V – General Charge :- This column will comprise actually incurred and
contingent on the execution of the jobs, which cannot be allocated or which it would be
in convenient to charge to any particular job, e.g.-

(a) Petty supervision –

(i) Pay of the non-pensionable establishment comprising the foreman and his
clerk, tools keeper, small job chaser, time-keeper, gang writers and dispatcher.

(ii) Wages of paid apprentices for the first two years of their course.

(iii) Wages for the holidays with wages.

(b) Compensation paid to workmen for injuries sustained by them paid under the
Workmen’s Compensation Act.

(c) Gratuity paid to workmen.

(d) Bonus at 75 percent of the special Provident Fund subscribed by the non-
pensionable establishmet, foreman establishment, etc.,

(e) Pay of workment absent on volunteer duty.

(f) Cost of working engines, fuel, petty repairs to and cleaning the machines,
sweeping the shops, etc.,

Head VI – Materials in hand :- The cost of the materials purchased and those
received in transfer are entered in columns (4) and (5) respectively against this head and
the total cost is shown as issued by debit to heads I to V [vide column (7)] and credit to
“materials in hand”.

Head VII:- Percentage charges on account of establishment and tools and plant –
Will exhibit, under column (3), credits afforded to establishment and tools and plant at
the prescribed percent on the value of work done for other Government departments, etc.,
during the month.

2. Column (2) – Balance of unadjusted items brought forward :- The figures

will be obtained form column (15) of the last month’s schedule.

3. Column (3) – Labour :- Will exhibit the charges incurred on account of the
pay of the non-pensionable establishment, monthly paid work establishment, day labour
520 THE ANDHRA PRADESH ACCOUNTS CODE

paid on Nominal Muster Rolls and contract labour and incidental charges incurred on
account of packing and conveyance – See also Note 1 above.

4. Column (4) – Materials purchased :- Represents the cost of materials

purchased as per omnibus transfer entry order less the value of materials received from
stores during the month including adjustments of difference in value between the
approximate value and actual value relating to previous purchases according to details in
the purchases schedule, plus the cash payments noted in the schedule docket for
materials.

5. Column (5) – Materials received in transfer :- Represents cost of materials

received in transfer according to the figures in the schedule docket for materials less the
amount charged to purchases in column (4).

6. Column (6) – Castings received from the foundry :- The actual cost of the
castings issued to works from the foundry will be entered in lump as a minus entry under
Head II, and will be distributed to the works concerned under the several sub-heads under
Head I. The net total of this column will always be nil.

7. Column (7) – Materials issued to worker and refunds from one work to
another :- Represents the total cost of materials purchases and those received in transfer
[vide columns (4) and (5)] and issued to works by credit to Head VI and debit to Heads I
to V. The net total of this column also will always be nil.

8. Column (9), (10) and (11) – Percentage for general charges, forge and
machine shop :- The columns provide for the percentage to be charges to each work to
meet the charges against the Heads V, III and IV. The net total of the columns will
always be nil – See also Note I above.

9. Column (14) – Adjusted during the month :- Represents completed works

and works in progress, adjusted by debit to transfers, miscellaneous advances or deposits,
and represents against Head VII the recovery of the prescribed percent on the amount, as
shown in column (5) against the several sub-heads of Head I.

SCHEDULE OF WORKSHOPS MANUFACTURE SUSPENSE P.W. WORKSHOPS

Schedule of Workshops Manufacture Suspense for the month of …… 19…..

Charges for the month

Materials
Castings received from
items brought forward
Balance of unadjusted

Received in transfer
schedule for the last
[column (15) of the

Heads
Purchase

foundry
Labour
month]

(1) (2) (3) (4) (5) (6)

1. Works for –
(1) P.W.D. (State Civil Works)
(2) P.W.D. (Other than State)
(3) Other Departments
Vol. III, F. XXXVI] Forms 521

(4) Defence Works Departments

and State Railways

(5) Private Parties

(6) Quasi-public bodies

II. Foundry
III. Forge
IV. Machine Shop
V. General charges
VI. Materials in hand
VII. Percentage charges on account
of Establishment and Tools and
Plant
Total ……….

Charges for the month

Total Labour and materials

Total [columns (5) to (11)]

Issues to work and refunds
from one works to another

Outturn

Grand total [(2) (12)]

Centage for General

Adjusted during the

Machine shop

Unadjusted
charges

month
Forge

(7) (8) (9) (10) (11) (12) (13) (14) (15)

Add – Arrears of previous months.

Total

Deduct – Arrears remaining unpaid at end of month as in detail overleaf.

Balance – Net debit to workshops Manufacture Suspense as shown in the Abstract of

Schedule.
Accountant.

Dated…………… 19 …… P.W. Workshops.

DETAILS OF ARREARS

Labour

Materials

DETAILS OF CENTAGES
_____

FORM P.W.A. XXXVI

[See Local Ruling 1 under Article 205 in Chapter IV]

LIST OF MONTHLY SUB-DIVISIONAL ACCOUNTS

Division………….. Month ………. 19…….. Sub-division………

522 THE ANDHRA PRADESH ACCOUNTS CODE

*Form No. Name of document Number of document Remarks

P.W.A. 5 Abstract of Stock Receipts, with -

P.W.A. 4 Extract from Register of Stock Receipts -
P.W.A. 6 Abstract of Stock Issues, with -
P.W.A.4 Extract from Register of Stock Issues -
Receipted invoices and other vouchers -
VI Survey Reports
XXXVII Detailed list of Works Abstracts A, with -
10. Works Abstract A. For major works etc., -
- Detailed statement of materials -
15. Outturn statement of manufacture -
7. Transfer Entry Orders
XXXVII Detailed list of Works Abstracts B, with -
11. Works Abstracts B. For minor works -
7. Transfer Entry Orders
XXXVII Detailed list of “Petty Works, -
Requisitions and Accounts”, with
C.F.145 Petty works, Requisitions & Allowances -

P.W.A.7. Transfer Entry Orders -

7. Other Transfer Entry Orders -
I. Account of Receipts of Tools and Plant -
II. Account of Issues of Tools and Plant, with
- Receipted invoices and other -
acknowledgement in support of above
VI Survey Reports relating to above -

Forwarded to Divisional Officer.

Dated :……….. 19…. Sub-divisional Officer

_____

FORM P.W.A. XXXVII

[See Local Ruling 1 under Article 205 in Chapter IV]

A. – For Major Works

Works Abstracts______________________

DETAILED LIST OF B. – For Minor Works

________________________________

Petty Works Requisitions and Accounts

Division………. Month……. 19…. Sub-division………………...

Vol. III, F. XXXVIII] Forms 523

Materials at Accompanied by Transfer entry

Full name of
site account orders
Serial No. work as given Outturn statement of
(Form P.W.A. (Form
in the estimate (Form P.W.A.15)
XXV) P.W.A.7)

Sub-divisional Officer.
_____

FORM P.W.A. XXXVIII

[See Local Ruling 1 under Article 208 in Chapter IV]

REGISTER OF SANCTIONS TO FIXED CHARGES

Name of the work of account …………………..

Amount paid for each month

Sanctioned
sanction has been accorded
Reference to sanction with

(b) month April May June

scale (a)
Reference to voucher

Reference to voucher

Reference to voucher
Amount per mensem
period for which the

appointment
Name of

Amount

Amount

Amount
Rate

No.

Rs.P. Rs.P. Rs.P.

Amount paid for each month

July August September October November

Reference to

Reference to

Reference to

Reference to

Reference to
Amount

Amount

Amount

Amount

Amount
voucher

voucher

voucher

voucher

voucher

Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

December January February March

Reference to

Reference to

Reference to

Reference to
Amount

Amount

Amount

Amount
voucher

voucher

voucher

voucher

Rs.P. Rs.P. Rs.P. Rs.P.

524 THE ANDHRA PRADESH ACCOUNTS CODE

(a) Each entry of sanction should be initialed and dated by the Divisional Accountant.

(b) Name of the month for which wages have been earned.

Entries should be made briefly, e.g., Voucher 24 for July will be entered as 24/7.

Amount paid should be entered in black ink, and unpaid amounts or fines in red
ink, the entries for fines being distinguished by the letter, F. Subsequent payments of
unpaid amounts should be entered underneath in black ink, it being seen they do not
exceed the amounts available entered in red ink. Claims for arrears not included in the
original claims for the month concerned should ordinarily not be admitted without full
explanation of the circumstances under which they are omitted.

One or more pages should be set apart for each work or account.
_____

FORM P.W.A. XXXIX

[See Local Ruling under Article 208 in Chapter IV]

REGISTER OF MISCELLANEOUS SANCTIONS

Note of
expenditure
incurred against
each sanction from
time to time
Dated initials of

Dated initials of
Number, date
and authority
Item number

Substance of

Accountant

Accountant
Amount of

Number of
Divisional

Divisional

Remarks
sanction

Amount
voucher

Month
order

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Rs.P. Rs.P.

_____

FORM P.W.A. XL
[See Local Ruling under Article 230 in Chapter IV]

STATEMENT SHOWING THE EXPENDITURE INCURRED BY THE PUBLIC

WORKS DEPARTMENT TO THE END OF …….. 19…. FORM FUNDS
SUPPLIED BY THE…….
Division, name

to end of 19….
Exxpenditure
Item number

of work etc.,

Amount of

Deposited

Remarks
estimate

Amount

Balance

(1) (2) (3) (4) (5) (6) (7)

Rs.nP. Rs.nP. Rs.nP.
Vol. III, F. XLI] Forms 525

No…………………

Forwarded to the…………………

Through the Accountant-General, Andhra Pradesh,

Hyderabad. Executive Engineer

Dated :……… 19…. Division.

_____

FORM P.W.A. XLI

[See Local Ruling under Article 239 in Chapter IV]

SCHEDULE OF RENTS OF BOATS FOR THE MONTH OF ….. 19 ….

……………..Division.

……………….Circle.
Name of officer using
Date of completion or

Monthly rate of rent

Amount
Class and names, if
Register number of

purchase and cost

To
Period for which

Number of days
any of boat

occupied

From
Year
boat

boat

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Balance due
Amount Cost of repairs,
Rent recoverable at end of this
authority for rate of rent

recovered etc.,
when fixed for the first

month
To end of last month

Remarks showing
To end of month

To end of month
previous month
Balance due of

For this month

To end of last
In this month

In this month
Amount
Period

month
Total

time.

(10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Dated …………. 19….. Accountant

Executive Engineer,
Division.

_____
526 THE ANDHRA PRADESH ACCOUNTS CODE

FORM P.W.A. XLI-A

[See Local Ruling under Article 239 in Chapter IV]

SCHEDULE OF RENTS OF BUILDINGS AND LANDS

[To accompany the accounts for the month of……… 19…]

Capital
Repairs Rent sanctioned
cost
Name and classification of

To end of previous year

To end of current year

Name and rank of the

Actuals of the year

Salary of occupant

Special for present

During the year
Item Number

Authority
Estimates

Ordinary
occupant

occupant
building

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
Rs. Rs. Rs. Rs. Rs.

Rent Balance due

Rent recovered during

Period of
Rent recoverable recoverable this at end of the
occupation
month month
department
In P.W.D.

Remarks
Previous

Amount
the year
In other
balance
For the

Period
month
From

Total
To

(13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23)
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

To be filled in only when the occupant is a Government official and should then
include any local allowances.
_____

FORM P.W.A. XLII

[See Local Ruling under Article 239 in Chapter IV]

ACCOUNT OF INTEREST-BEARING SECURITIES

Division : For the year ending 31st March, 19….

acknowledgements
Item number in the

work in the case of

retransferred to the
Balance as per last
Name of depositor

should be attached
column (6) which
Deduct securities
Fresh deposits of

close of the year

for amounts in
Balance at the
(with name of

Reference to
contractors)
Register of

returned or

depositors
Securities

Remarks
the year
account

Total

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Rs. Rs. Rs. Rs. Rs.
Vol. III, F. XLIV] Forms 527

Items should be grouped separately for each of the classes of securities

enumerated in Article 279 in Chapter XII of the Andhra Pradesh Financial Code.

Certified that, with the exceptions noted below, all the securities shown in column
(7) of this account, or their acknowledgements by the authorized custodians, are in my
possession.

Exceptions (with reasons). Divisional Officer.

_____

FORM P.W.A. XLIII

[See Miscellaneous Local Ruling 1 at the end of Chapter IV]

REGISTER OF CHEQUE/RECEIPT BOOKS

Dated initials of
Date of the Date of the Date of the Divisional
Name of
Number of first entry in last entry in receipt of Accountant when
officer
book the cash the cash counterfoils recording the
using it
book book of the books counterfoils after
examination
(1) (2) (3) (4) (5) (6)

_____

FORM P.W.A. XLIV

[See Miscellaneous Local Ruling 4 at the end of Chapter IV]

MEMO. OF THE REVIEW OF…………FOR THE YEAR

Dated Initials of

Month of account Remarks

Divisional Divisional
Accountant Officer

April 19 -
May -
June -
July -
August -
September -
October -
November -
December -
January 19… -
February -
March -
Supplementary Accounts -

_____
528 THE ANDHRA PRADESH ACCOUNTS CODE

FORM F.A. 1
[See Chapter IV, Article 256]

ACCOUNT OF INTEREST-BEARING SECURITIES

Note :- The Cash Book should be bound and its pages machine-numbered before issue.

Notes to be printed on the fly-leaf

(1) The Cash Book contains a single money column on the receipt side and two
money columns on the payment side. The money column on the receipt (or debtor) side
shows cash in hand and all cash actually received either from the public or by the
realization of cheques drawn in the District Forest Officer’s favour.

The first money column on the payment side shows all actual cash payments and
the second all cheques drawn against the drawing account.

(2) As far as possible, no line should be left blank, but if any space on a page of
the Cash Book has to be left blank owing to the whole of the other page of the same folio
being completely written up, a diagonal line should be drawn to cancel, the blank space,
so that it may not be possible to make subsequent entries therein. Interpolation of entries
should be avoided for as possible, but when it becomes necessary to make any entries
between two ruled lines or to make any additions to, or interpolations between entries
made, such additions should invariably be attested by the dated initials of the disbursing
officer.

(3) Every entry must be concise. The date, the number of voucher, if any, the
name of the work, and such a brief narrative as will unmistakably indicate the nature of
the transaction must be entered against each item. The amount chargeable or creditable
to the separate work, head of account, or contractor or other person should be entered
separately. No receipt or payment other than of “cash” defined in Article 9 or “book
transfers” permissible under Article 260 should be entered in the Cash Book – See also
Local Ruling 2 under Article 258.

(4) Transactions must be recorded at the time and on the date on which they
actually occur and strictly in the order of occurrence. If, however, owing to the absence
of the disbursing officer on tour a cheque issued by him, whilst in camp, is entered in the
Cash Book maintained at his headquarters on a subsequent date, the actual date of issue
of the cheque should be noted in the Cash Book as the denominator of a fraction the
numerator of which will be the date on which the transaction is incorporated in the Book.

(5) All entries of advances recoverable on either side of Cash Book must be made
in red ink.

CASH BOOK

District, Cash Book………… for the month of………….. 19….

Dr. Receipt side Payment side Cr.
Receipts No. of
(from whom
Number of

voucher or

Particulars

received,

Voucher
payment
Amount

Head of
Date of

Date of
service
receipt

receipt
No. of

(cash)
etc.,)

Item
item

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Rs.P.
Vol. III, F. 2] Forms 529

Payments

Particulars Bank of Treasury

Cash Head of service
(To whom paid, etc.,) No. of cheque
(with No. of Amount
cheque book)
(10) (11) (12) (13) (14)
Rs.nP. Rs.nP.

Dated :…………. 19….. District Forest Officer

District.

_____

FORM P.W.A. 2
[See Chapter VI, Article 267]

REGISTER OF CHEQUES DRAWN DURING………… 19…..

No. of Cheque Date On what Amount (For use in the Office Remarks
(with No. of Treasury of the Accountant-
Cheque Book) General Date of
encashment at
Treasury)
(1) (2) (3) (4) (5) (6)
Rs.

Total……..

Note:- The entries in this form are to be verified by the District Treasury Officer,
who will sign the statement below and return it to the District Forest Officer without
delay for transmission to the Accountant-General.

Dated :………… 19…. District Forest Officer, District.

Rs. P.

Total according to District Forest Officer’s statement Deduct Cheque

No……. on Treasury not cashed during the month…………
Add uncashed cheques of previous month cashed during the month.
________
Treasury total
________

Treasury Officer.

_____
530 THE ANDHRA PRADESH ACCOUNTS CODE

FORM F.A. 3
[See Chapter IV, Article 270]

REGISTER OF WORKS

Range Head of Service

Conservator’s/District Forest Officer’s Sanction Order No……… dated…….. 19…

Particulars of work
Details of work sanctioned
Total amount
sanctioning Remarks
Brief details of Rs.
work done

Details of expenditure
Total
expenditure
Quantity

Quantity

Quantity

Quantity

Quantity

Quantity

Quantity

Quantity

Quantity
Amount

Amount

Amount

Amount

Amount

Amount

Amount

Amount

Amount
Date

Rp. Rp. Rp. Rp. Rp. Rp. Rp. Rp. Rp.

I certify that the above work was commenced on the ……….. that I inspected it
personally on the…….. and find that the work has been carried out in accordance with
the estimates with the exceptions noted on the reverse, in a substantial and satisfactory
manner as regards both materials and workmanship, and that, excluding trifling
deviations and those explained on the reverse, it corresponds, in all respects, with the
sanctioned plan estimate.

The completion report was sent to the Conservator with letter No…….. dated…..

Dated :……….19…. District Forest Officer.

_____

FORM F.A. 4
[See Chapter IV, Article 272]

CONTRACTOR’S AND DISBURSER’S LEDGER

Account No……………

Disburser/Contractor in account with………. Forest District.

Dr. Cr.
advances made

advances made
Particulars of

Particulars of
Cr.item No.

Cr.item No.
Cash Book

Cash Book
Amount

Amount
Date

Date

(1) (2) (3) (4) (5) (6) (7) (8)

Vol. III, F. I] Forms 531
(Signed)
District Forest Officer.

Note:- When a new ledger is opened, a fresh series of number should be

commenced and new numbers should be given to the old accounts brought forward.

Whenever an account is carried from one ledger to another, or from one part to
another part (not being the next page) of the same ledger back and forward references
should be entered, e.g.,

“Carried forward to page 92” and

“Brought forward from page 71”.
_____

FORM F.A. I
[See Local Ruling under Article 256 in Chapter VI]
CASH BOOK OF SUBORDINATE OFFICERS

N.B.:- The Cash Book should be bound and its pages machine numbered before
issue. It should have duplicate pages to enable the taking of a carbon copy, the duplicate
page bearing the same page number as the original and having a perforated edge to
facilitate tearing out.
Notes to be printed on the fly-leaf
1. The Cash Book contains two columns (5) and (6) for receipts and two columns
(7) and (8) for payments. Column (5) will be utilized for showing cash collections and
column (6) will show, in the case of the Range Officer, all amounts drawn by him from
the treasury on cheques issue by the District Forest Officers, and all recoveries made on
bills by short payment, and in the case of a Forester, all cash advances made to him by
the Range Officer, Column (7) is intended for entering all payments of departmental
receipts into the treasury and column (8) for other cash payments made out of the
advances from the District Forest Officer and Range Officers, as the case may be. All
entries in the Cash Book should be made in copying pencil.

2. The Cash Book should ordinarily be kept in English but under the orders of the
District Forest Officer the entries may be made in the Indian language of the district. The
Range Officer or other subordinate who keeps accounts should maintain his Cash Book
in his own hand.

3. As far as possible, on lines should be left blank. Interpolation of entries should

be avoided as far as possible, but when it becomes necessary to make any entries between
two ruled lines or to make any additions to, or incorporations between, entries already
made, such additions should invariably e attested by the dated initials of the disbursing
officer.

4. Every entry must be concise. The dated, the number voucher, if any, the name
of the work and such a brief narrative as will unmistakably indicate the nature of the
transaction must be entered against each item. The amount chargeable to or creditable to
each separate work, head of account, or contractor or other person should entered
separately. No receipt or payment other than of “cash”, as defined in Article 9 or “book
transfer” permissible under Article 260 should be entered in the Cash Book – See also
Local Ruling 2 under Article 258.

5. Transaction must be recorded at the time and on the date on which they actually
occur and strictly in the order of occurrence.

6. The provisions of Articles 257 (and Local Rulings 1 to 3 under it) should be
observed carefully.
532 THE ANDHRA PRADESH ACCOUNTS CODE

7. The following illustration explains the entries to be made in a Range Cash

Book, with revenue received is expended locally :

Receipts Payments
Item number

Particulars of receipts
Voucher

Account
treasury

treasury
Bank or

Bank or

Head of
number
or payments

Cash

Cash
Date

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Rs. Rs. Rs. Rs.
1 - - Opening balance - 100 - - -
2 1 - To revenue realized 250 - - - -
3 2 1 Paid for felling and
- - - 270 -
carting fuel
4 3 - To revenue realized 400 - - - -
4 4 2 Paid for establishment - - - 410 -
7 5 - To revenue realized 150 - - - -
7 6 3 Paid on road work - - - 170 -
9 7 - To cheque from the
District Forest Officer - 1,000 - - -
for expenses
10 8 4 Remittance of revenue - - 800 - -
11 9 5 Paid for patrols - - - 75 -
12 10 - To revenue realized 140 - - - -
13 11 6 Remittance of revenue - - 140 - -
Total 940 1,100 940 925 -
Cash balance……. - - - 175 -
Grand Total…… 940 1,100 940 1,100 -
th
It is evident that upto the 9 the Ranger was using revenue; the result is that he
has much less cash in hand than he would have if he had not used revenue, and instead of
sending Rs.800/- to the treasury and getting Rs.800/- to the treasury and getting
Rs.1,000/- cash from the treasury, he sends a cheque for Rs.1,000/- and gets only
Rs.200/- cash. This diminishes a risk of theft on the road and the system should be
encouraged.

N.B.:- The abbreviated entries in column 4, are merely to explain the entries in
other columns, and are not examples for Range Officers to follow.

CASH BOOK OF SUBORDINATE OFFICERS

Cash Book for the month of………..19…..

Receipts Payments
Item number

Particulars of receipts
Voucher

Account
treasury

treasury
Bank or

Bank or

Head of
number

or payments
Cash

Cash
Date

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Rs. Rs. Rs. Rs.
Vol. III, F. II] Forms 533

FORM F.A. II
[See Local Ruling under Article 269 in Chapter VI]
FIRST AND FINAL BILL
Forest Department, Andhra Pradesh

District : Range :
Voucher No. : Month………. 19….
Head of Service :
Name of work (in the case of bills for work done)
(grouped under “Sub-heads and
Name of contractor or supplier

Voucher No. & Amounts date

Amount chargeable to work
and reference to agreement

Items of work or supplies

Sub-works” of estimates)

measurements and date

Reference to recorded

Deduct Advances
Quantity

Rate

Unit

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Rs.P. Rs.P. Rs.P.

Book No.
Total…. Page No.
Date :

Net amount payable to Dated certificate of

the contractor or disbursement
supplier Payee’s Dated
acknowledgement signature Mode of
(with date) of witness payment Cash or Paid by
In figures In words
Cheque me
(No. and date)
(10) (11) (12) (13) (14) (15)
Rs.nP.
Date : ……………… (Signature)4 Officer preparing the bill.
(Rank)
Pay Rs. (…….) in cash and Rs.(…….) by cheque Officer authorizing
(Signature) payment.
(Rank)

1. In the case of works the accounts of which are kept by sub-heads, the amount relating
to all items of work falling under the same “sub-head” should be totaled in red ink.

2. Payment should be attested by some known person when payee’s acknowledgement is

given by a mark, seal or thumb-impression.
534 THE ANDHRA PRADESH ACCOUNTS CODE

3. The person actually making the payment should initial (and date) in this column
against each payment.

4. This signature is necessary only when the officer authorizing payment is not the officer
who prepares the bill.

_____

FORM F.A. III

[See Local Ruling 2 under Article 269 in Chapter VI]
RUNNING ACCOUNT BILL
Forest Department, Andhra Pradesh
District :
Range :
Voucher No. :
Month………. 19….
Head of Service :
No. of the bill :
Name of the work :
Name of the Contractor :
Number and date of last bill granted for this work. See Contractor’s Ledger for….. 19….
Reference to agreement
RUNNING ACCOUNT BILL
supplied) upto date as
Quantity executed (or

Quantity executed (or

Amount
supplied) since last

measurement book
shown in the

Up-to-date

Since last

Remarks
Items

Rate
Unit

bill

bill

Rs.P. Rs.P. Rs.P.

Total value of work done or

supplies made to date In words

Deduct – Value of work or

supplies shown on last bill.

Net value of work or In words

supplies since last bill.

The measurement were made by……. on……. and are recorded at page…..... of
Measurement Book No. ………
(Signature)
Dated the…………. 19…. Officer preparing the bill
(Rank)
Vol. III, F. III] Forms 535

Dated the ……… 19…… Signature of Contractor

(Signature)
Dated the ……… 19…… 2
Officer making the
Payment (Rank)

1. In the case of supplies, the name of the officer or subordinate who took over the
supplies should be noted in this column, unless the certificate is drawn up by him.

2. The disburser will simply initial the remark applicable to the case when the bill
is to be paid in full. If the bill is paid in part only, the amount to be paid must be
expressed in the pay order in words and figures.

The second signature is only necessary when the officer who prepares the bill is
not the officer who makes the payment. In such case, the two signatures are essential.

RUNNING ACCOUNT BILL

Memorandum of payments made Rs.nP. Rs.nP.

Total value of work done

Amount of previous payments from last bill No………

of ……….. 19…. Forwarded with accounts for 19….

By Cash
Payments now made By Cheque No.
By value of stores supplied

Balance due
1
Received Rupees
as detailed above, on account of this work
Dated the ……… 19 ……. Stamp

Rupees2 Contractors.

Cash
Paid by _________
Cheque

Paid by me
_________________
Paid in my presence

Signature.
________
Witness
________

Remarks by the District Forest Officer –

________________

District Forest Officer

1 2
In words In figures

_____
536 THE ANDHRA PRADESH ACCOUNTS CODE

FORM F.A. IV
[See Local Ruling 2 under Article 269 in Chapter VI]

HAND RECEIPT

Forest Department, Andhra Pradesh

District :
Range :
Voucher No. :
Month :……… 19….
Head of Service :
HAND RECEIPT

(1) Pay by cash1

(2) Pay by cheque1
(3) Paid by me2

Received from …………………… the sum of Rs. (…………………………)

Name of work3 or purpose for which payment is made………..

Dated ……………. 19…..

Witness : Signature of payee.

1. The officer authorizing payment should initial and date pay order (1) or (2) as may be
applicable to the case.

2. The person actually making the payment should initial and date payment certificate
(3).

3. In the case of works the accounts of which are kept by sub-heads the amount
chargeable to each sub-head should be specified by the disbursing officer.

4. Payment should be attested by some known person when the payee’s acknowledgement
is given by a mark, seal or thumb-impression.
_____

FORM F.A. V
[See Local Ruling 8 and 9 under Article 269 in Chapter VI]

ACCOUNTS OF MATERIALS-AT-SITE
District :
Range :
Name of work :
Month ……… 19 ….
ACCOUNTS OF RECEIPTS, ISSUES AND BALANCES OF
MATERIALS-AT-SITE FOR S.O. No.

Dated………… 19….
Vol. III, F. VII] Forms 537

Description of Materials Reference to

Nature of
measurement
receipt or
Receipts Issues Balances book or other
disposal
record
(1) (2) (3) (4) (5)

_____

FORM F.A. VI-A

[See Local Ruling 1 under Articles 282-297 in Chapter VII]

SCHEDULE OF FOREST REMITTANCES TO TREASURIES DURING

Division :

Date when Number of Name of By whom Amount Remarks

remitted item of treasury remitted
chalan
(1) (2) (3) (4) (5) (6)

Divisional Officer,
Dated :…………….. Division.

Note:- The entries in this schedule should show each item of remittance
separately and a reference to these items should be made invariably against the
corresponding entries in the last column of the consolidated treasury receipt from the
treasury concerned.
_____

FORM F.A. VII

[See Local Ruling 1 under Articles 282-297 in Chapter VII]

CLASSIFIED ABSTRACT OF THE CASH ACCOUNTS OF THE

FOREST DIVISION

For the month of…………… 19…..

[Receipts]
Figures under detailed

Figures passed by the

Accountant-General
Total of major head
heads and total of

Heads of Account
minor head

(1) (2) (3) (4)

Rs.P. Rs.P. Rs.P.
538 THE ANDHRA PRADESH ACCOUNTS CODE

(1) (2) (3) (4)

Rs.P. Rs.P. Rs.P.
(a) Timber and other produce removed from the Forests by -
Government Agency -
Sandalwood -
Other produce -
Timber -
Firewood and charcoal -
Bamboos -
Other minor produce -
Total Other produce -
Total (a) -
(b) Timber and other produce removd from the Forests by
Consumers and purchasers -
Timber -
Firewood and charcoal -
Bamboos -
Grazing and fodder grass -
Other minor produce -
Total (b) -
(c) Drift and walf wood and confiscated Forest produce- -
Total (c) -
(e) Miscellaneous-
Fines and forfeitures -
Rents and buildings -
Contribution towards the leave salary of officer lent -
to foreign service
Other sources -
Total (e) -
(f) Sub-divisions from G.O.I for Devt.Schemes-
Total (f) -
(g) Deduct-Refunds-
Refunds by Forest officers -
Grand Total, Forest Receipts -
Unfunded Debt-
State Provident Funds (Account No. 5)-
General Provident Fund-
Rupee Branch -
Sterling Branch -
Vol. III, F. VII] Forms 539

(1) (2) (3) (4)

Rs.P. Rs.P. Rs.P.
Contributory Provident Fund, Andhra Pradesh-
Rupee Branch -
Sterling Branch -
Andhra Pradesh Life Insurance Fund-
Total -
Civil Deposits-
Revenue deposits -
Other deposits -
Deposits for work done for public bodies or individuals -
Advance Repayable-
Civil Advances – Objection Book Advances-
Gazetted Officers -
Forest Officers -
Special Advances-
Advances to Chenchu shops -
Advances to Chenchu Schools -
Forest Advances-
Suspense Accounts-
Receipts in cash -
Payments adjusted -
*Departmental Adjusting Accounts -
No.2 Land Revenue
No. 9 Interest
No.12 Jails etc.,
Loans and Advances by the State Governments-
Loans to Municipalities, Port Funds, etc.,-
Miscellaneous Loans and Advances-
Advances to Chenchus -
Advances to Kurumbars -
Loans to Government Servants-
House Building Advances
Festival Advances
Advances for the purchase of motor cars-
Gazetted officers -

*[Full particulars as to the number and name of the department with details of receipts
or charges as the case may be, should be furnished under “Departmental Adjusting
Accounts].
540 THE ANDHRA PRADESH ACCOUNTS CODE

(1) (2) (3) (4)

Rs.P. Rs.P. Rs.P.
Advances for the purchase of other conveyances-
Gazetted Officers -
Other Officers -
Passage advances -
Other advances -
Total -
Cash Remittances, etc., -
Forest Remittances -
II. Cheques (a) -
III. Other Remittances (b) -
Transfer Divisional (b) -
Public Works Remittances -
III. Other Remittances -
Receipts on account of Public Works Department -
Civil charges adjusted – Forest items -
Miscellaneous Remittances -
Remittances of earnest money and Criminal Courts
deposits-
Adjusting Account between Central and State Governments
(c)-
Deductions on account of Income-tax-Coorg
Suspense-
Receipts on account of Coorg -
Exchange account between Andhra Pradesh and
West Bengal -
Items adjustable by West Bengal -
General Family Pension Fund -
Exchange account between Civil and Civil -
Account between Central Revenues and Andhra -
Pradesh
III. Items adjustable by Central Revenues-
Superior Services Family Pension Fund -
Exchange account between Civil and Postal Telegraphs -
Postal Life Insurance -
Other items (e) -
Total – Adjusting Account between Central and State -
Governments -
Total (Non-Raileays) -
Adjusting account with Railways -
Southern, Eastern, etc.,
Vol. III, F. VII] Forms 541

(1) (2) (3) (4)

Rs.P. Rs.P. Rs.P.
Inter-State Suspense Account (d) -
Bombay -
West Bengal -
Punjab -
Uttar Pradesh, etc., -
Total -
Opening balance -
Grand Total, Forest Accounts -

Note:- (a) Treasury-war details should be furnished.

(b) Full details of transactions should be furnished.

(c) The original transactions relating to the Central Government or Coorg that
arise in the division should be accounted for under the head “Adjusting Account between
Central and State Governments” against the appropriate detailed heads provided
thereunder.

(d) The original transactions relating to another State other than Coorg, arising in
the division, should alone be accounted for under the head “Inter-State Suspense
Account”. The names of the State concerned should also be indicated.

(e) Full details should be furnished.

[Disbursements]
Figures under detailed

Figures passed by the

Accountant-General
Total of minor head

Total of major head

No. of vouchers

Head of Account
account heads

(1) (2) (3) (4) (5) (6)

Rs.P. Rs.P. Rs.P. Rs.P.
10. Forest -
b. Conservancy and Works -
I. Ordinary Areas
b. I.A. Forest produce removed by Government
Agency -
Voted -
Timber
Firewood and charcoal
Bamboos
Sandalwood
Grass and other minor produce
Total, b.I.A. -
542 THE ANDHRA PRADESH ACCOUNTS CODE

(1) (2) (3) (4) (5) (6)

Rs.P. Rs.P. Rs.P. Rs.P.
b. I.B. Timber and other produce removed from
the Forest by Consumers and Purchasers.
b. I.C.1. Feed and upkeep of cattle

b. I.C.2. Renewals or replacements of stores tools

and plant -
Voted – Renewals and replacement of tools and
plant
b. I.D.1. Roads and Bridges
b. I.D.2. Buildings and others
Works -
Voted -
Buildings
Rates and Taxes -
Other works
Total, b.I.E.3 -
b. I.E.1. Regeneration
b. I.E.2.Fire protection
b. I.E.3. Other works -
Voted -
Maintenance of boundaries
Working Plans
Payment to the Survey of India
Department for Forest map works.
Other items
Total, b.I.E. 3 -
b. I.F. Other Charges -
Voted -
Transfer of licence fees to Nilgiris.
Games Association
Honoraria
Rates and taxes
Miscellaneous
Total, b.I.F. -
b. I.G. Suspense – Works Advances
Total, 10.b. Conservancy and Works -
I. Ordinary Areas – Voted
II. Scheduled Areas
b. II.A. Forest produce removed by
Government Agency -
Voted -
Timber
Vol. III, F. VII] Forms 543

(1) (2) (3) (4) (5) (6)

Rs.P. Rs.P. Rs.P. Rs.P.
Firewood and charcoal
Grass and other minor produce
Total, b.II.,A. -
b. II.B. Timber and other produce removed from
the Forest by Consumers and Purchasers
b. II-C.1. Feed and upkeep of cattle

b. II.C.2. Renewals or replacements of stores,

tools and plant
Voted -
Renewals and replacements of tools and plant
b. II.D.1. Roads and bridges
II.D.2. Buildings and other works
Voted -
Buildings
Other works
Total, b.II.D.2-
b. II.E.1. Regeneration
b. II.E.2. Fire protection
b. II.E.3. Other works -
Voted -
Maintenance of boundaries
Other items
Total, b.II.E. 3-
b. II.F. Other Charges -
Voted -
Miscellaneous
Total, b.II.F.-
b. II.G. Suspense Works -
Advances
Total 10.b.II – Scheduled Areas
Voted -
Grand total. 19.b. Conservancy and Works –
Voted
c. Establishments - -
I. Ordinary Areas
c. I.A. Pay of Officers -
Charges
Voted -
c. I.B. Pay of establishments -
Permanent
Temporary
544 THE ANDHRA PRADESH ACCOUNTS CODE

(1) (2) (3) (4) (5) (6)

Rs.P. Rs.P. Rs.P. Rs.P.
c. I.C. Allowances and Honararia
Charged -
Travelling allowances
Other compensatory

Cost of passages

Voted -
Travelling allowances
Fixed Travelling allowances
Other compensatory
c. I.D. Contingencies
Voted -
Service postage and telegram
charges
Pay of menials
Tour charges
Office expenses
Rates and taxes
Apparatus and materials
Other charges
Total 10.c.I, Ordinary Areas
II. Scheduled Areas
c. II.A. Pay of Officers -
Charged
Voted
c. II.B. – Pay of establishments -
Permanent
Temporary
c. II.C. Allowances and Honoraria -
Charged –
Travelling allowances
Voted -
Travelling allowances
Fixed Travelling allowances
Other compensatory
c. II.D. Contingencies -
Voted -
Service postage and telegram
charges
Pay of menials
Tour charges
Vol. III, F. VII] Forms 545

(1) (2) (3) (4) (5) (6)

Rs.P. Rs.P. Rs.P. Rs.P.
Office expenses
Apparatus and materials
Other charges
Total 10.c.II.Schedule Areas

Grand Total, 10.c.Establishments

Unfunded Debt -
State Provident Funds
(Accounts No.5)
General !Rupees Branch
Provident Fund !
Contributory Provident !Sterling Branch
Fund, Andhra Pradesh !Rupees Branch
!Sterling Branch
Andhra Pradesh Life Insurance Fund
Total -
Civil Deposits -
Revenue deposits
Other deposits
Deposits for work done for public
bodies or individuals.
Advances Repayable -
Civil Advances -
Objection Book Advances -
Gazetted officers
Forest Officers
Special Advances -
Advances to Chenchu shops
Advances to Chenchu schools
Forest Advances -
Suspense Accounts -
Suspense Account
Payment in cash
Receipts adjusted
Departmental Adjusting Accounts (f) -
No.12 Jails -
Etc.,
Loans and Advances by the State Governments
-
Loans to Municipalities, Port Funds, et.-
Miscellaneous Loans and Advances -
Advances to Chenchus
Advances to Kurumbars
546 THE ANDHRA PRADESH ACCOUNTS CODE

(1) (2) (3) (4) (5) (6)

Rs.P. Rs.P. Rs.P. Rs.P.
Loans to Government servants -
House Building Advances
Festival Advances
Advances for the purchase of Motor cars-
Gazetted Officers
Advances for the purchase of other
conveyance-
Gazetted Officers
Other Officers
Passage advances
Other advances
Total-
Cash Remittances, etc., -
Forest Remittances -
I. Remittances into Treasuires (a)
III. Other Remittances (b)
Transfer Divisional (b)
Public Works Remittances -
III. Other Remittances -
Payments on account of PWD
Civil receipts adjusted -
Forest items
Miscellaneous Remittances -
Remittances of earnest money
and Criminal Courts deposits
Total-
Adjusting Account between Central
and State Governments (C) -
Accounts with Governments of other
countries -
Coorg Suspense-
Payments on account of Coorg
Accounts between Civil and Civil
Accounts between Central Revenues
and Andhra Pradesh
Advance Recoverable
Miscellaneous
Exchange Account between Civil and Defence
Forces including Navy
Account between Andhra Pradesh and
Controller, Military Accounts, Poona
Other items (c)
Total – Adjusting Account between Central and
State Govts.
Adjusting Account with Railways
Southern Railways, etc.
Total-
Vol. III, F. VII] Forms 547

(1) (2) (3) (4) (5) (6)

Rs.P. Rs.P. Rs.P. Rs.P.
Inter-State Suspense Account (d)
Bombay -
West Bengal -
Punjab -
Uttar Pradesh, etc., -
Total -
Closing balance -
Grand Total-Payments -

Note:- (a) Treasury-war details should be furnished.

(b) Full details of transactions should be furnished.

(f) Full particulars as to the number and name of the department, with details of
receipts or charges as the case may be, should be furnished under “Departmental
Adjusting Accounts”.

(c) The original transactions relating to the Central Government or Coorg that
arise in the division should be accounted for under the head “Adjusting Account between
Central and State Governments” against the appropriate detailed heads provided
thereunder.

(d) The original transactions relating to another State other than Coorg, arising in
the division, should alone be accounted for under the head “Inter-State Suspense
Account”. The names of the State concerned should also be indicated.

(e) Full details should be furnished.

Signature of District Forest Officer.

APPENDIX I TO THE CLASSIFIED ABSTRACT OF THE CASH ACCOUNTS

Account particulars of the amounts debited and credited to “Advances recoverable” and
“10. Forest – Conservancy and Works – Suspense – Works Advances,” in the
Forest Accounts for the month of …………. 19…….

Amount adjusted during the

Amount advanced during

current month
Balance as in previous
Particular of advances

the current month

month’s account

By recovery in

By adjustment
particulars
Authority

Remarks
Balance
Month

Total

cash

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Total…….
Note:- (1) In cases of adjustment of transfer to some other head, the head to which
the amount was transferred should be given.

Note:- (2) Outstandings over six months old must be entered in red ink.
548 THE ANDHRA PRADESH ACCOUNTS CODE

APPENDIX II TO THE CLASSIFIED ABSTRACT OF THE CASH ACCOUNTS

Account particulars of cash recoveries on account of overpayments,

retrenchments, etc., during the month of …………. 19……

Particulars as to the month and

Balance still to be recovered

the heads to which the original
payments were debited
From whom received

Amount recovered
On what account

Head of account

In what amount

Remarks
included

(if any)
Month

(1) (2) (3) (4) (5) (6) (7) (8)

Rs.P. Rs.P. Rs.P.

Total……

Note:- It should be distinctly stated whether the amounts were recovered in cash
or deducted from bills. If the latter, the number of bills should be given.

APPENDIX III TO THE CLASSIFIED ABSTRACT OF THE CASH ACCOUNTS

Account particulars of items credited to the detailed head “Other sources” under
the head “X. Forest – Miscellaneous” in the Forest Account for the month of ………
19…

Nature of Amount Remarks Nature of items Amount Remarks

items
(1) (2) (3) (1) (2) (3)
Rs.P. Brought forward Rs.P.

Total……
_____

FORM F.A. VIII

[See Local Ruling 1 under Articles 282-297 in Chapter VII]
REGISTER SHOWING RECOVERIES OF RENT IN THE DISTRICT
OF………. FOR 19….. – 19…...
FOREST DEPARTMENT, ANDHRA PRADESH

Standard rent Particulars of

Arrears from last
quarters (post to

(in red ink) occupant

which attached

Capital cost to
Description of
Serial number

Name, etc.,

year, if any
allowances
and place)

Authority

Pay and
Rate
date

(1) (2) (3) (4) (5) (6) (7) (8)

Rs.P. Rs.P. Rs.P.
Vol. III, F. IX] Forms 549

For April 19… For May 19….

other months of the

And so on for the
Assessments

Assessments
Realizations

Realizations
Balances

Balances

Remarks
year
(9) (10) (11) (12) (13) (14) (15) (16)
Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

Total………

Dated initials of the District Officer.

_____

FORM F.A. IX
[See Local Ruling 3 under Articles 282-297 in Chapter VII]
SCHEDULE DOCKET OF WORKS VOUCHERS FOR THE MONTH
OF……… FOR 19…… - 19 ……
FOREST DEPARTMENT, ANDHRA PRADESH
Particulars of work

Expenditure up-to-

Sanction
date including this

Balance available
Number of
Particulars

vouchers
Amount

Amount

Total

bill

(1) (2) (3) (4) (5) (6) (7) (8)

Rs.P. Rs.P. Rs.P. Rs.P.

CONTENTS received. I Certify that the expenditure charged in this schedule

could not, with due regard to the interest of the public service, be avoided. I have
satisfied myself that the charges entered in this schedule have been really paid. Vouchers
for all items of expenditure above Rs.25/- in amount are attached to the schedule. I have,
as far as possible, obtained vouchers in proper form and order for all other items, and the
vouchers have been so cancelled that they cannot be used again to support claims against
the Government.

I also certify that, in the case of purchases of articles or materials receipt of which
is not initially entered in the measurement book and the expenditure on the purchase of
which is included in this schedule, the materials and stores have been brought on the
respective inventories and are being duly accounted for and verified in the manner laid
down in Articles 133-145, Andhra Pradesh Financial Code, that the articles or materials
have been purchased on the tender system prescribed in Article 125 of the same Code and
have been received in good order, that their quantities are correct and their quality good,
that the rates paid are not in excess of the accepted
550 THE ANDHRA PRADESH ACCOUNTS CODE

and the market rates, and that suitable notes of payment have been recorded against the
original indents and invoices concerned prevent double payments.

DISTRICT :

19…… District Forest Officer.

_____

FORM F.A. X
[See Local Ruling 1 under Articles 282-297 in Chapter VII]
POSTING OR “AVERSA” REGISTER FOR THE MONTH OF
19….
FOREST DEPARTMENT, ANDHRA PRADESH

(1) (2) (3) (4) (5) (6) (7)

Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

(8) (9) (10) (11) (12) (13) (14)

Rs.P. Rs.P. Rs.P. Rs.P. Rs.P. Rs.P.

_____

FORM F.A. XI
[See Local Ruling under Article 268 in Chapter VI]
MUSTER ROLL
Notes

Division :
Range :
Service Head :

1. The nominal muster roll is the initial record of the labour

employed each day on a work, and must be written up daily by the
subordinate deputed for the purpose.

2. All persons engaged departmentally for the execution of works

except those regularly sanctioned employees whose salaries are
charged to the head “Establishment” and those who are members
of the work-charged establishment, are considered as day
labourers and their wages should be drawn on muster rolls and
charged to the estimates of the works on which they are employed.
Vol. III, F. XI] Forms 551

3. One or more muster rolls should be kept for each work, but muster MUSTER
rolls should never be prepared in duplicate. It is permissible, ROLL
however, to keep one muster roll for labourers employed upon Cash Book
several small works, in cases in which no harm can result if the Voucher No.
total unpaid wages are regarded as relating only to the largest Dated the
work in the group.
4. Labourers may be paid more than once a month; but separate rolls Name of work
must be prepared for each period of payment.
5. The daily attendances and absences of labourers and the fines
inflicted on them should be recorded daily in Part I of the muster
roll in such a way as :-
(i) to facilitate the correct calculation of the net wages of
each person for the period of payment.

(ii) to render it difficult to tamper with or to make Period -

unauthorized additions to, or alteration in, entries once
made, and

(iii) to admit of the correct classification of the cost of

labour by works (and sub-heads of works where
necessary) being made easily.
6. Payments on muster rolls should be made as expeditiously as
possible. Each payment should be made or witnessed by the
officer of the highest standing available, who should certify to the
payments individually or by groups, at the same time specifying,
both in words and in figures, at the foot of the muster roll, the total
amount paid on each date. If any items remain unpaid the details
thereof should be recorded in Part II, the Register of Arrears
before the memorandum at the foot of the muster roll is completed
by the officer who made the payment.

7. Unpaid items should be carried forward from muster roll to muster

roll until they are paid, the payments being recorded and certified
to in Part II in the same way as payment of current items.
8. Wages remaining unpaid for three months should be reported to
the District Forest Officer.
9. Paid muster rolls should be recorded by the Divisional Forest
Officer.

PART – I
NOMINAL ROLL
made at the time
Names (grouped

and remarks of
work done and
Description of

Father’s name

paying officer
Dated initials
according to

Date 1 to 31

of payment.
Amount
quantity

Number

classes)

Total

Rate

Rs.P. Rs.P.

Daily total

Initials of person making

the daily attending Initials Total
of Inspecting Officer
552 THE ANDHRA PRADESH ACCOUNTS CODE

Passed for Rs…………………… (Rupees………………………….)

Date the………………. Siganture :

Rank :

Rs. nP.

Grand total of this muster roll

Deduct –
Payment not made, as per details transferred to register of arrears, Part II
Balance paid
Add-
Arrears of previous muster roll now paid off as per details of register of
arrears, Part II
Total amount paid (in words) Rupees

Date the………….. Signature :

Rank :

PART – II
REGISTER OF ARREARS OF WAGES DUE TO WORK-PEOPLE
(The adoption of this method of recording arrears is left optional with
District Forest Officers).
remarks of paying officer
Serial number as per

Serial number as per

Month and period to

nominal muster roll

nominal muster roll

which arrears relate

Dated initials and

Father’s name

Father’s name
Amount paid
Amount due

Amount due
Names

Names

Rs.P. Rs.P. Brought forward Rs.P.

Arrears of previous muster rolls

brought forward Arrears as per this
muster roll

Total

Grand total

Deduct-Amount paid out

of arrears of previous
Total……….

Balance Arrears carried to

Carried over…. next nominal muster roll
Note:- Where wages are not claimed within three months, a report to this effect
be made to the District Forest Officer.
_____