Types of Bills
• Salary Bills
• T.A. Bills
• Employees Advance Bills
• Contingent Bills
• Refund of Revenue Bills
• Deposit Repayment bills
• Grants-in-aid bills
• Pension Bills
• Scholarships and stipends Bills
• Loan Bills
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Bill Forms used
• Salary Bills – A.P.T.C. Form – 47
• Pay and allowances of both Gazetted and
Non-Gazetted employees
• Leave Salary
• Encashment of Leave
• Educational concession
• T.A.Bills – A.P.T.C. Form – 52
• Used for T.A., T.T.A., F.T.A.,L.T.C.,
Conveyance allowance, Bus Warrants
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• Employees Advance -A.P.T.C. Form-40
• F.A., G.P.F.,A.P.E.W.F.,G.I.S., F.B.F., H.B.A.,
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M.C.A., M.A.,C.A., etc.,
For G.P.F. withdrawals A.P.T.C.Form 40A shall
be used as Annexure
Contingent Bills
Abstract contingent – A.P.T.C. Form – 57
Fully vouch red contingent – A.P.T.C. Form – 58.
a) Over time allowance
b) Tiffin charges
c) Medical Reimbursement
d) Ex-gratia/ adhoc payments
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e) Honoraria payments
f) ESI allowance
g) Wages
h) Office expenses
i) Professional and Special Services
j) Rents, Rates and taxes
k) Publications
l) Advertising, sales & publicity
m) Hospitality charges
n) Secret Services
o) Materials and supplies
p) Other charges – legal charges
q) Diet charges
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r) Purchases of all kinds with vouchers
s) Recoupment of imprest
t) Monthly honorarium to village servants/
anganwadi workers/ adult education, extension
workers etc.,
• Refund of Revenue – A.P.T.C. Form-62
a) Refund of Revenue
b) Refund on account of spoiled stamps
• Deposit repayment – A.P.T.C. Form-64
a) Repayment of revenue deposits
b) Repayment of court deposits-Civil and
Criminal
c) Repayment of Earnest Money Deposits
d) Repayment of other departmental deposits or
security deposits
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e) Repayment of user charges deposits
• Grants-in-aid – A.P.T.C. Form-102
a) Grants-in-aid of all kinds
b) Social Security – Exgratia payments
c) Exgratia and relief to victims of natural
calamities
d) Legal aid to poor
e) Discretionary grant made to individuals/
institutions
f) Adjustment of taxes/cess to local bodies such
as entertainment tax, professional Tax,
surcharge on stamp duty, motor vehicles tax,
mineral cess etc.,
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g) Consolidated pay on 300 contractual
services
• Pension – A.P.T.C. Form – 75/76
a) First payment of pension
b) Lifetime arrears
c) Death relief
• Scholarships and stipends –A.P.T.C. Form – 103
All kinds of scholarships and stipends
• Loans – A.P.T.C. Form – 108
Sanctioned by Govt., in favour of institutions/
private individuals
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General Precautions to be taken
before the Bills are preferred.
• Bill should be signed by the DDO (TR-16,SR-1)
• Correct Head of Account is to be noted in the
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boxes on the bill (TR-16,SR-2(a)
Bill should be preferred in the prescribed form
(TR-16,SR-2(b)
Carbon copy of the bill or voucher is not
admissible (TR-16, SR-2(b)
The bill should contain official seal of the
Department (TR-16,SR-2(c)
The bill should contain discharge endorsement
and pass order in figures rounded off to the
nearest Rupee. TR-16,SR-2(c)
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• The bill should contain protective endorsement.
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TR-16,SR-2(c)
All corrections, alterations and erasures to be
attested by the DDO with full signature.
TR-16,SR-2(d)
Specimen signature on record and the
specimen signature in the bill should be the
same. TR-29, SR-2(h)read with inst. 1&20.
The claim is covered under proper sanction of
the competent authority. (Art.3(a)&38 of APFC-I,
read with TR-16,SR-2(a)
Non-drawal certificate should be enclosed.
(TR-16, SR-14)
Ink signed copy of the sanction order by the
competent authority should be enclosed. (Art.45
of APFC-I)
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Pay and allowance Bills
• Bill should be prepared in APTC Form-47
• Separate bill for Temp., Per., Plan and
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Non-Plan posts should be prepared.
Correct Head of Account to be noted
Columns in the bill form should be filled in
correctly
Correct schedules of deductions should be
enclosed
Arithmetical accuracy to be verified
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Subsistence Allowance
• Copy of order of the competent authority to be
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enclosed
First 3 months – Half Pay + proportionate DA +
full HRA and CCA
No increment during suspension
No leave should be sanctioned
Non employment certificate to be insisted
If an employee dies while under suspension the
suspension period shall be treated as duty
Recovery of APGLI, GIS and PT is compulsory
GPF is optional
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Contingent Bills
• Full particulars of expenditure with sub-voucher
number for individual items should be furnished
in the statement enclosed to the bill. All the
sub-vouchers exceeding Rs. 1,000/- should be
enclosed to the bill. Sub-vouchers below
Rs.1,000/- should be cancelled and filed in the
Office copy and a certificate to that effect should
be furnished on the bill.
• Invoices attached should be passed for payment
under full signature of the Drawing Officer.
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• Prescribed sales Tax certificate should be
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recorded on the invoice/bill.
A certificate to the effect that the articles or
materials billed for, have been purchased on the
Tender system prescribed in Art.125 APFC and
have been received in good order are of good
quality and that the rates paid are not in excess.
A certificate to the effect that the materials have
been brought into respective stock registers,
accounted for and verified in the manner laid
down should be furnished.
Bills of Telephone/Electricity/Telegraph Dept.,
should be enclosed.
A certificate to the effect that all calls are official
and action taken to recover charges for private
calls to be furnished
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• A certificate to the effect that the limit of
telephone calls as fixed has not been exceeded,
if exceeded, their charges over and above the
limit fixed have been born by the individual
should be enclosed.
• For the claim of contingent employees, a
certificate to the effect that all the contingent
employees to whom claim is made were actually
entertained in Govt., service should be
furnished.
• Certificate of reasonableness of rent should be
furnished whenever there is change of rent.
• The discharge endorsement on the cheque
should be made in favour of the party.
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• Whenever Income Tax @ 2% of the grass
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amount of the bill is recoverable at source, a
certificate as to the recovery of Income Tax
should be recorded.
No contingent bill should be made on proforma
invoices, which are only quotations.
All items should be purchased from SSI Units.
DTA authorization should be enclosed or the
number should be quoted.
Special sanction from the superior authority,
wherever necessary, should be furnished.
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• Log book entries duly indicating page numbers
for the consumption of fuel should be appended,
if ceiling prescribed by the Government for
consumption of fuel has been exceeded,
sanction order from the next higher authority
should be enclosed.
• Certificate as required for drawal of third A.C Bill
stating that first AC Bill is cleared should be
furnished.
• While enclosing sanction procgs., financial
powers delegated in GO should be strictly
observed.
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Reconciliation of Dept. Figures
• Every Drawing Officer should reconcile the
amounts drawn from Treasury with the
Treasury figures before 10th of succeeding
month
• All the amounts including loans and
advances, GPF,FBF,GIS etc.
• Challan remitted to Treasury
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G.P.F
• Sanction order of competent authority
• Original slip is to be enclosed
• Calculation sheet for arriving correct
balance
• For final withdrawal authorisation of the
AG AP Hyderabad is required
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