2.1 Before any money is withdrawn from Government account by means of cheques, a bill in the prescribed form is to be prepared. A bill is a statement of claims against the Government, containing specification of the nature and amount of the claims, either in gross or by items, and includes such a statement presented in the form of a simple receipt.
2.2 The bill forms on which claims for pay, allowances, contingencies etc. are to be prepared and the detailed procedure to be observed in the preparation and presentation of such claims is to be regulated by the relevant provisions in the Central Government Account (Receipts and Payments) Rules. Some important points to be kept in view in preparing bills are enumerated in the ensuing paragraphs.
2.3 Bills should be prepared in the prescribed forms e.g.
GAR 13,13 A & 15 (TR 33)
|TA Bill||GAR 14,14A,14B,14C and 16(TR 25)|
|Contingent Bills||GAR 29,30,31,32(TR 30,31,32,33)|
|Sub-Vouchers for petty contingent expenditure||GAR 28(TR 30 A)|
2.4 The provisions contained in Rule 17 of CGA (R&P) Rules regarding rounding off of transactions in Government Accounts should be observed while preparing and passing bills.
2.5 Charges relating to two or more major heads should not be included in one bill. The full accounts classification must be recorded on each bill by the drawing officer. The classification should also show whether the expenditure is voted or charged and Plan or Non- plan. Its allocation between departments or between Central Government and State Governments wherever necessary should also be indicated on the bill.
2.6 Corrections and alterations in the money columns and the total of a bill whether made in words or figures should be neatly made by scoring out the incorrect entry and making a fresh one. These corrections should be attested by the dated signatures of the drawing officer as many times as such corrections and alterations occur. Erasures and over-writing are prohibited.
2.7 All bills must be filled in and signed in ink, entries and signature with ball point pens are also permissible provided they are clear and legible.
2.8 The total amount of each bill should, as far as whole rupees are concerned, be written in words as well as in figures,care being taken to leave no space for interpollation. The total should also be expressed in red ink as being below a specified amount in whole rupees.
2.9 When bills are presented/drawn on account of charges incurred under any special orders, an attested copy of the sanction must be attached to the bill.
2.10 In the following cases, copies of sanction orders should also be attached to the bill in which the amount is drawn / claimed in pursuance of such sanctions :-
(a) Orders relating to loans/advances granted to Government servants in pursuance of the provisions of GFRs, Medical Attendance/HBA Rules.
(b) Orders relating to advances/withdrawals/final payments under GPF Rules.
(c) Orders relating to promotion/appointment of Government servants.
(d) Orders of pay fixation,E.B. crossing etc.
2.11 Every drawing officer should send a specimen of his signature to the PAO or Cheque-drawing DDO as the case may be,through some superior officer whose specimen signature is already with PAO/Cheque-drawing DDO.
2.12 No Drawing Officer should incur any expenditure or enter into liability involving expenditure or transfer of moneys for investment or deposit from Government account unless such expenditure or transfer, as the case may be, has been sanctioned by general or special orders of Government or by any authority to whom power has been duly delegated in this behalf.
2.13 All charges actually incurred must be paid and drawn at once, and under no circumstance be allowed to spill over to be paid from the grant of another year.
2.14 No money should be drawn from the PAO/Cheque-drawing DDO unless it is required for immediate disbursement. It is not permissible to draw money in anticiaption of demands or to prevent lapse of budget grant.
2.15 The drawing officer entrusted with payment of money should obtain a voucher setting forth full and clear particulars of the claim, every voucher must have attached an acknowledgement of the payment signed by the person by whom or on whose behalf the claim is put forward.
2.16 The drawing officer should ensure that no amount is drawn in excess of the budget allotment. In order to exercise an effective check in this regard, an Expenditure Control Register in Form GFR 9 should be maintained showing the appropriation by sub-heads and units of appropriation. At the time of signing each bill, it should be ensured that the amount of the bill under signature is covered by the budget allotment. A Liability Register (Form GFR 6) should also be maintained.
2.17 A separate pay bill should be prepared for (i) establishments whose charges are debitable to different heads of accounts; (ii) personnel to whom salary is payable individually by cheques; and (iii) Group `D' employees.
2.18 Each of the bills may be prepared by including both permanent and temporary establishments and indicating the description of each section prominently along with the sanctioned number of posts included therein. The detailed instructions in Rule 66(2) of CGA(R&P) Rules should be kept in view while preparing the pay bills.
2.19 The rate of pay claimed should always be noted and when pay is drawn for a portion of a month, the actual period for which these payments are claimed should be stated against the name of the Government servant in the body of the bill. The other instructions printed on the form of the bill should also be followed carefully.
2.20 Separate bills may be presented for pay and allowances or leave salary due for part of a month which may be paid before the end of the month in respect of cases mentioned, in Rule 65 of CGA(R&P) Rules.
2.21 A suitable register should be maintained by every disbursing officer for recording all amounts disallowed by the PAO under Rule 73 of CGA (R&P) Rules. Separate columns may be provided to show the name and office of the person from whom the recovery is to be effected, the nature and amount of the over-payment and the method by which it has been adjusted.
2.22 The DDO should attend promptly to all objections and orders communicated to him by PAO.
2.23 When the PAO disallows a payment as unauthorised, the DDO is bound not only to recover the amount disallowed without heeding any objection or protest,but to decline to pay it in future till the PAO authorises the resumption of the payment.
2.24 The bills should be prepared in Form GAR 14 (alongwith claims in Form GAR 14 A, 14B or 14 C as the case may be), the instructions printed on the form being strictly observed. When a journey has been performed by a circuitous route, the reasons for doing so must invariably be stated in the bill.
2.25 When actual expenses are drawn on account of carriage of horses or conveyances details of horses or conveyances transported should be furnished in the bill. Necessary Certificate regarding the number and relationship of the members of family should also be furnished whenever allowance in respect of family is claimed by a Government servant.
2.26 A. All bills should bear a certificate of the drawing officer in the following form :- "Certified that I have satisfied myself that the amounts included in the bills drawn one/two/three months previous to this date,with the exception of those detailed below(total amount of which has been refunded by deduction from the bill) have been disbursed to the Government servants named therein and their receipts taken on the office copy of the bill or in a separate acquittance roll''.
2.26 B. No bill requiring previous countersignature of a controlling authority should be presented before such countersignature has been obtained.
2.27 Some of the important checks to be kept in mind by the DDOs before submission of T.A. bills (both tour or transfer) to P&AO are given below:-
(i) TA bills have been prepared in duplicate (one for payment and the other for office copy).
(ii) A copy of tour programme duly approved by the competent authority has been attached with the bill. In absence of the tour programme it should be ensured that the bill has been countersigned by the competent authority.
(iii) The official has performed the journey according to his entitlement. The claim should be restricted to the entitled class unless travel by higher class has been allowed by the competent authority
(iv) That the travel by air to non-entitled officers has been approved by the competent authority.
(v) That in case of travel by road between places connected by rail, the road mileage is linked to rail mileage by entitled class.
(vi) If the offical has stayed in a hotel while on tour, the claim for hotel rate of DA has been supported by vouchers for payment of lodging charges.
(vii) The DA for the total period of absence from Headquarters should be worked out as per SR 51.
(viii) If the bill is in order, the DDO before preferring the claim to P&AO he should calculate the total amount payable. The advance, if any, taken shall be adjusted in full or surplus got refunded from the employee.
(ix) In case of TA bill on transfer, whether the claim for transfer grant, packing allowances, personnal effects, transportation of conveyance etc. has been prepared in terms of provisions of S.R. 116.
(x) In case of TA on retirement whether the claim has been prepared and preferred in terms of S.R. 147.
2.28 The bills of Government servants proceeding on tour should be presented at convenient intervals during the period of their tour or immediately on return to the headquarters and, as far as practicable, before 31st day of March if the tour has been completed before that date. 2.29 T.A. claims not preferred by a Government servant within one year from the date on which it became due, should be dealt with in accordance with the provisions of SR 194 A and the Government of India orders thereunder.
2.30 Leave Travel Concession was introduced in the year 1956. The rules and procedure for claiming LTC have been laid down in CCS (Leave Travel Concession Rules) 1988, as amended from time to time. Some important checks to be exercised by the DDOs before preferring these bills to the PAO/Cheque drawing DDOs are given below:-
(i) L.T.C. Bill should be prepared in duplicate in form GAR-14 C (one for payment and other as office copy) and the claim should be passed keeping in view of the provisions of L.T.C. Rules.
(ii) The D.D.O. should examine whether the Govt. servant has completed one year of continuous service on the date of journey.
(iii) Whether the claim has been preferred within one month/three months of the date of completion of the return journey.
(iv) Whether the claim is for the journey performed within India.
(v) If the journey was performed by road transport or steamer service in conjuction with the railway, whether such services are recognised.
(vi) Whether the home town is the permanent home town recorded in the service book,or as declared by the officer for this purpose.
(vii) The DDO is also to examine the relationship of the members of the family and their age as has been mentioned in the claim by the government servant with reference to the official records.
(viii) Whether the official is entitled to the class of accommodation by which he has travelled.
(ix) Whether the claim is by the shortest route.
(x) Whether the government servant has intimated to the Head of Office about availing of L.T.C.
(xi) Check serial numbers of railway tickets/cash receipts/bus tickets.
(xii) He is to examine whether a note of journey has been recorded in the service book.
(xiii) Whether the concession has been availed only once during a block of two or four calender years, or during its grace period.
(xiv) Whether any advance taken has been adjusted in full or surplus refunded.
2.31 The term "contingent charges'' or "contingencies'' means and includes all incidental other expenses (including on stores) which are incurred for the management of an office as an office or for the working of technical establishment such as laboratory, workshop, industrial installation, store depot and the like but other than expenditure which has been specifically classified as following under some other head of expenditure e.g.,`work',`tools and plant'.
2.32 The five types of contingent charges are as follows:-
(i) Contract Contingencies - those for which a lump sum is placed annually at the disposal of Disbursing Officer for expenditure without further sanction of any kind. They generally consist of average annual charges but with reasonable accuracy.
(ii) Scale regulated Contingencies - This comprise such contingent charges as may be regulated by scales laid down by competent authority such as rewards for destruction of wild animals.
(iii) Special contingencies - This include such contingent charges whether recurring or non-recurring but not without the previous sanction of superior authority.
(iv) Countersigned contingencies - This include such contingent charges that require the approval of some controlling authority in the form of countersignature after payment on detailed bill submitted to Pay & Accounts Officer.
(v) Fully vouched Contingencies - This comprise contingent charges incurred by the Head of Office on his own authority and does not require approval of higher authorities.
2.33 Every Government Officer shall exercise the same vigilance in respect of petty contingent expenses as a person of ordinary prudence may be expected to exercise in spending his own money.
2.34 The drawing officer is responsible for seeing that the rules regarding the preparation of bills are observed, and that the money is either required for immediate disbursement or has already been paid from the permanent advance.
2.35 The expenditure should be kept within the available appropriation and all steps taken to obtain additional appropriation if the original one has either been exceeded or is likely to be exceeded.
2.36 In the case of contract contingencies the proposed expenditure should not cause any excess over the contract grant.
2.37 Every voucher must bear a pay order signed or initialled by the responsible disbursing officer, specifying the amount payable both in words and figures. All pay orders must be signed by hand and in ink.
2.38 All paid vouchers must be stamped 'paid' or so cancelled that they cannot be used a second time. Stamps affixed to vouchers must also be cancelled so that they may not be used again.
2.39 All vouchers to bills which are not required to be sent to PAO in terms of Rule 109(iii) of CGA (R&P) Rules must be cancelled in such a manner that they cannot be used subsequently for presenting fraudulent claims or other fraudulent purposes.
2.40 Vouchers and acquittances which are not required to be submitted to the Pay & Accounts Office should be filed and retained carefully in the office concerned as important documents till they are destroyed under the orders of competent authority.
2.41 No pay of any kind and no additions to pay may be drawn on bills for contingent expenditure except in the case of hot weather establishment, mazdoors engaged on manual labour and paid daily or monthly wages, sweepers and other establishment mentioned in Rule 100(3) and (4) of CGA(R&P) Rules.
2.42 Contingent bills for wages of mazdoors engaged on manual labour and paid at daily or monthly rates, rents, electricity and other connected charges incurred on the hire of private building, bills which include charges on account of purchase of goods on which sales tax has been charged, expenditure on light refreshment at formal meetings should be supported by certificates prescribed in Rules 101(1), (2), 104, 105 and 106 of CGA (R&P) Rules.
2.43 The following rules for the prevention of fraudulent use of sub-vouchers should be observed in the matter of cancellation and destruction of sub-vouchers:-
(i) Unless, in any case, it is distinctly povided otherwise by any rule or order, no sub-voucher may be destroyed until after a lapse of three years.
(ii) Every sub-voucher which is not required under the rules to be forwarded either to the PAO or to a Controlling Officer alongwith the bills but is recorded in the office to which the expenditure relates, must be duly cancelled by means of a rubber stamp or by an endorsement in red ink across the voucher. The cancellation should be made at the time when the contingent bill in which the sub-vouchers are included is actually signed. If the amount of a sub-voucher exceeds the permanent advance, the cancellation should be made immediately the payment is made and entered in the contingent register.
(iii) In all cases in which sub-vouchers are not required to be submitted to the Pay and Accounts Office or to the Controlling Officer, the Drawing officers should certify in the bill that sub-vouchers other than those attached to the bill have been so defaced or mutilated that they cannot be used again. A similar certificate should be furnished by the controlling authority in respect of sub-vouchers submitted to him by Drawing Officers but which he is not required to submit to the Pay & Accounts Office.
NOTE - Sub-vouchers which are required to be sent to the PAO should not be cancelled either by the Drawing Officer or by Controlling Officer, as the duty of cancelling these sub-vouchers and keeping them in proper custody to prevent their fraudulent use devolves on the PAO .
2.44 A register of contingent expenditure should be maintained in Form GAR 27/TR 29 in each office and the initials of the head of office or of a G.O. to whom this duty has been delegated by him should be entered against the date of payment of each item.
2.45 As each payment is made, entries must be made in the contingent register of the date of payment, the name of payee and the number of sub-vouchers in the three columns to the left and the amount in the proper column.
2.46 A progressive total of all the columns must be made immediately after the monthly total so as to include all payments under each head to enable the DDO to watch the progress of expenditure.
2.47 Where it is necessary to draw money for contingent expenses, or in any case at the end of each month, a red ink line should be drawn across the page of the register(s), the several columns added up and several totals posted in separate bills for each class of contingent expenditure . The head of the office or the officer to whom this duty has been delegated should carefully scrutinise entries in the register(s) with the sub-vouchers, initial them and sign the bill which will then be dated and numbered and presented for payment to the Pay & Account Office/Cheque Drawing DDO.
2.48 Officers whose contingent bills do not require counter-signature and who do not embody in their bills, charges of any officer dealing separately with the PAO need not submit monthly bills. They should draw money from the PAO by bills in form GAR 29/TR 30 showing full details of the charges.
2.49 Moneys required for meeting contingent charges should not be drawn in advance in Abstract bills except in the following cases and that too on the fulfilment of the conditions mentioned therein.
(i) Charges regulated by scales and special contingencies which require the previous sanction of a superior authority before they can be incurred, should be drawn in the Abstract bill Form GAR 30/TR 31 but full description of the charges should be furnished in the Abstract bill. In the case of special contingencies the orders of the sanctioning authority must also be quoted.
(ii) When expenditure for which a lumpsum is granted under a single special sanction, is continued over more than one month,the second and subsequent month's bills should bear a note of how much has been spent up to date under the sanction.
(iii) A certificate should be attached to every abstract bill to the effect that the detailed contingent bills have been submitted to the controlling officer in respect of abstract contingent bills drawn during the month previous to that in which the bill in question is presented for payment. On no account may an abstract contingent bill be cashed without this certificate.
2.50 In the case of bills requiring counter-signature after payment, the contingent charges should be drawn in the abstract bill and the numbers assigned to the sub-vouchers pertaining to each entry in the abstract bill should be detailed against the entry concerned, the amount being given only in those cases where a sub-voucher is for more than Rs. 50. In other words abstract bills should be drawn only after the supporting sub-vouchers have been received, but only payment is yet to be made on them.
2.51 The detailed bills in Form GAR 31/TR 33 should be presented to the controlling officer promptly for countersignature and transmission to the PAO.
2.52 The DDOs are advised to bear in mind the following checks for examining the medical claims/bills.
1. The bill for medical reimbursement should be orepared in form GAR-23
2. The amounts drawn in the bills must be supported by proper receipts and vouchers in all cases, submitted by the govt. servant alongwith essentially certificates in Form `A’ or `B’
3. DDO is to examine as to whether the fees charged by the Authorised Medical Attendant is in accordance with the prescribed rates.
4. He is to examine that all the sub-vouchers for purchase of medicines or pertaining to various tests etc. are duly countersigned by the medical officer and by the competent authority accepting the claim of medical reimbusement.
5. Special case is to be taken in regard to the diet charges because these are normally included in the hospital bills submitted by the govt. servants, as these charges are not reimbursable except in case of group `D’ employees who are to undergo treatment of T.B./mental diseases or leprosy etc.
6. Details in regard to dependants of the govt. servants and residential addresses must be obtained from the government servants for keeping the same in the relevant records.
7. Individual-wise ledger of medical claims should be kept by the DDO so as to check the unduly heavy medical claims.
2.53 The rates and conditions governing the grant of Conveyance Allowances are contained in GIO(i) below SR 25. Before admiting the claims the following checks may be examined by the DDOs:-
(i) The DDO is to examine that the conveyance allowance is not claimed by the officials during joining time,leave or any period of temporary transfer.
(ii) The daily allowance or mileage allowance should not be allowed for journeys within 8 km. radius.
(iii) The conveyance allowance should be allowed to those officials who pay on an average (computed for 3 months) minimum 20 visits outside their normal duty hours in a month.
(iv) If the average number of visits is less than 20 in a month but not below 6, proportionate reduction in conveyance allowance should be done by the DDO.
(v) If the average visit of an official falls below 6 in a month, the conveyance allowance be not allowed to him by the DDO.
(vi) If the conveyance is not maintained or not used for official journeys/hospital visits for more than 15 days at a time in a month the proportionate reduction in conveyance allowance should be done by the DDO.
(vii) A certificate is to be obtained from those officers who draw at the minimum rates of conveyance allowance or who do not use their own conveyance, to the effect that the transport expenditure incurred in connection with official duty/visit, is not less than the amount claimed. It is required to be furnished by the DDO alongwith monthly pay bill.