tlm4all@EOT 141 Material

EOT 141 Material
This Material was prepared & updated by S.kotaiah , Prakasam(Dt). Andhra pradesh.
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EOT -141 Analysis Chart Based on Previous Papers
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1.G.O.MS.No. 6 Dated:11-01-2016:The Enhancement of Retirement Gratuity to 12 Lakhs comes into W.E.F
from 11.1.2016.
2.GO.No.152 Dated: 11-12-2015:Enhancement of Leave Travel Concession.
*All the Government employees of Andhra Pradesh may travel anywhere in India on Leave Travel Concession
once in entire service, during second Block period, up to a Maximum distance of 3,500 KMs to and fro, and
subject to restricting the claim to
*Employees were permitted to avail Leave Travel Concession in a Block period of 4 years and may avail this
concession to visit any place within the state during the second Block.
3.GO.150:AP Travelling Allowance Rules and rates.
Grades & Rates of Daily Allowance:
Grade D.A. for tours D.A. for tours to any place
within the State outside the State
Existing Revised Existing Revised
Grade-I
Rs.49870-100770&above Rs.300 Rs.450 Rs.400 Rs.600
Grade-II
Rs.28,940-78,910 and up Rs.200 Rs.300 Rs.300 Rs.450
to and inclusive
ofRs.46060-98440
Grade-III
Rest of the employees Rs.150 Rs.225 Rs.200 Rs.300
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Travel by Train: Government servants drawing pay in the revised pay scale of Rs.28940-78910 (corresponding to the
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existing scale of Rs.14860-39540) and above shall be eligible to travel by first class.
*All other employees shall be eligible to travel by second class.
Travel by Buses of A.P.S.R.T.C: Employees belonging to Grade-I and Grade-II of Annexure-I of T.A. Rules, are permitted
to travel by Air-conditioned buses of A.P.S.R.T.C. irrespective of whether the places are connected by rail/ not.
*The employees belonging to Grade-III are permitted to travel by A.P.S.R.T.C. buses of any type, except by A.C. buses.
*Government servants shall also be eligible to claim actual taxi or Auto fare subject to a maximum of Rs.600/- per day
Mileage Allowance for using own conveyances:
Nature of Conveyance
Category Scales of pay of the employee permitted
OfficerswhoaredrawingpayintherevisedscaleofPayofRs
.37,100-91,450(CorrespondingtoRs.19,050- One Motor Car
(1)
45850)andabove
OfficerswhoaredrawingpayintherevisedscaleofPayofRs.
One Motor
25,140-
(2) Cycle/Scooter
73,270andabovebutbelowtheRevisedscaleofPayofRs.3
7,100-91,450
1 Employees who are entitled to use and a) Rs.13/- per K.M., for Petrol driven
maintain their own Motor Car vehicle;
b) Rs.9/-per K.M.for Diesel driven vehicle
2 Employees who are entitled to use and Rs.5/-per K.M.
maintain their own Motor Cycle/Scooter
4.G.O.MS.No. 169 Dated: 11-12-2015: AP Flag Day Fund New Rates Non Gazetted Rs. 50 Gazetted Rs.100.
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Flag fund
*.Flag Fund will be utilized for Welfare Schemes of Ex servicemen
2*Flag fund was deducted from every state Government Employee in the month of December Salary Payable
in January.
*In Starting, Flag fund Amount contributed by AP state Govt employees Non-Gazzetted-Rs.5 Gazzeted-Rs.10.
*As per G.O.Ms.No:169,Home (Ser.IV) Department, dt. 11-12-2015, amount deducted by AP state
Government ,From Non- Gazetted Employees:Rs.50 Gazetted Employees:Rs.100.
*As per G.O.MS.No. 189, Dated: 10-11-2016, amount deducted by Telangana state Government ,From
Non-Gazetted Employees:Rs.100 , Gazetted Employees:Rs.200
5.G.O. Ms.No.159 Dated: 11-12-2015: Govt of AP has enhanced Conveyance Allowance to the physically and
Handicapped, Deaf and Dumb employees.10%(Maximum of Rs.1359)
6.G.O.Ms.No.171 Dated: 11- 12-2015:Special Pay Allowances HM Allowance for Teachers, Higher Class
Handling Allowance for Teachers and Other Special Allowances Enhanced.
*HM Allowance: Primary (Rs.110)
*Primary single Teachers(Rs.75)
*Up schools(Rs.150)
*LP s Handling Higher classes Rs.150.
7.GO.68 Dated 12.6.2015:Enhancement of AAS Pay Scales.
SGT/LP Grade-II / PET and Equal Cadres: Ordinary Scales:21230-63010
6 Years Scale:22460- 66330
12/18Years Scale:28940-78910
24 Years Scale:35120-87130
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School Assistant / LP Grade-I /PS HMs : Ordinary Scale:28940-78910
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6 Years Scale:29760-80930
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12/18Years Scale:35120-87130
24 Years Scale:40270-93780
8.G.O.Ms.No.67 Dated:12.06.2015:Sanction of Stagnation Increments.
Amendment :7-A. In the event of stagnation, five stagnation increments shall be allowed beyond the time scale in the
Revised Scales of Pay, 2015. These stagnation increments shall be treated as regular increments for all purposes such as
fixation of pay on promotion / Automatic Advancement Scheme, Pension etc
9.GO.66, Dated 12.6.2015:Pensioners/Family Pensioners Additional Quantum continued with out
Enhancement .
Sl. No. Age of pensioners Additional quantum of pension
1 From 75 years to less than 80 years 15% of basic pension
3 From 85years to less than 90 years 25% of basic pension
6 100 years or more 50% of basic pension
10.GO.47,dated :30/4/2015:Andhra Pradesh Govt has fixed the Dearness Allowance Rate at 0.524% to the AP
State Govt Employees for every one percent of DA sanctioned to the Employees of Govt of India.
11.GO.46,Dt:30/04/2015:43% Fitment to Employees of Govt of Andhra Pradesh.
12.G.O.Ms.No. 51 Dated: May 08, 2015. Basic Pension, Family Pension Revised PRC Orders.
Minimum pension:Rs.6,500 per month.
13.GO.49.dt 30.4.2015:The City Compensatory Allowance Rates are Enhanced.
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CCA RATES IN RPS – 2015 FOR AP & TS
City Compensatory Allowance A.P City Compensatory Allowance T.S
G.O.Ms.No.49,Dated: 30-040-2015 G.O.Ms.No.28, Dated: 18-03-2015
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14.GO.48, Dt: 30.04.2015: Govt of AP has released the Orders for calculation of House Rent Allowance as per
New PRC 2015.
CLASSIFICATION OF CITIES AND TOWNS FOR HRA
Hyderabad and Secunderabad classified as A1 City and areas falling within the 30% of Basic
jurisdiction of Greater Hyderabad Municipal Corporation Pay
Ananthapur,Eluru,Greater Visakhapatnam Municipal Corporation,Guntur,Kadapa, 20% of Basic
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Kakinada,Kurnool,Nandyal,Nellore,Ongole,Proddatur,Rajahmundry,Tirupathi,Vijayawada, Pay
Vizianagaram.
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Srikakulam,Palasa,Kasibugga,Parvathipuram,Bobbili,Tuni,Samalkot,Pithapuram,Mandapet
,,Amalapuram,Tadepalligudem,Tanuku,Bhimavaram,Narasapur,Palakole,Jaggaiahpet,Nuzv
id,Gudivada,Machilipatnam,Macherla,Piduguralla,Tadepalle,Mangalagiri,Sattenapalle,Vin
ukonda,Narasaraopet,Chilakaluripet,Tenali,Ponnur,Bapatla,Repalle,Markapur,Chirala,Kan
dukur,Kavali,Gudur,VenkatagiBadvel,Jammalamadugu,Pulivendla,Rayachoti,Rajampet,Ye
mmiganur,Adoni,Dhone,Rayadurg,Guntakal,Tadipatri,Dharmavaram,Kadiri,Hindupur,Srik 14.5% of
alahasti,Madanapalli,Nagari,Puttur,Punganur,Chittoor,Palamaner. Basic pay
12% of
Other Municipalities and Other Places Bacis pay
*The above entitlement shall be subject to a ceiling of Rs.20,000 per month for employees working and
living in the Greater Hyderabad Municipal Corporation.
*For other places, the ceiling of HRA shall be Rs.15,000.
15.GO.Ms.91 Dt.13.04.2016: Enhancement of Funeral charges( Obsequies charges)From Rs.10000 to Rs.15000.
*The item of expenditure on obsequies charges shall be debited to sub- detailed Head of Account “310-
Grants-in-aid”, “312-Other Grant-in-aid”
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16.G.O. Rt. No.145 Dated : 13 /7/2015:Loans and Advances.
S.NO Category of Loan Head of Account Department District/Region Total
al Offices
1 Computer 7610–Loans to Government Servants 50,000 -- 50,000
Advances M.H.204-Advancesfor Purchase of
Personal Computer
SH(12)–Advances for Purchase of Personal
Computer
001-AdvancesforPurchase of Personal
Computer
2 Education al 7610–Loans to Government Servants etc 50,000 50,000 1,00,000

Purposes 800- Other Advances
SH(10)–Advances for Non Gazetted for
Education of their children and other
miscellaneous purposes
001-AdvancesofN.G.O.sfor Education of
their children and other miscellaneous
purposes
3 Marriage 7610–Loans to Government Servants etc. 1,50,000 -- 1,50,000

Advance 800- Other Advances
SH (05) – Marriage Advances 001-
Marriage Advances.
4 Cycle & Other 7610–Loans to Government Servants etc., 6,000 3,000 9,000
Conveyances 203-AdvancesforPurchase of other
Conveyances
SH(04)–Advances for Purchase of Cycle
and other Conveyances
001-AdvancesforPurchase of Cycle and
other Conveyances
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5 Motor Cycle & 7610–Loans to Government Servants etc. 1,50,00 -- 1,50,000
Mopeds 202- Advances for Purchase of Motor 0
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Cycle conveyances SH(05)–Loans for
Purchase ofMotorCycles001-Loans for
Purchase of Motor Cycles
6 Motor Car 7610–Loans to Government Servants -- -- --

202- Advances for purchase of Motor
conveyances
SH(04)–Loans for purchase of Motor car
001-Loansforpurchaseof Motor cars
APGLI: Go.36 Dt:05/03/2015: Enhancement of Maximum Insurable Age under AP Government Life
Insurance Scheme from 53 years to 55 years . Enhancement of NEW Slab Rates.
Pay from Rs. 13000 to Rs. 16400: 500/-
Pay from Rs. 16401 to Rs. 21230: 650/-
Pay from Rs. 21231 to Rs. 28940: 850/-
Pay from Rs. 28941 to Rs. 35120: 1150/-
Pay from Rs. 35121 to Rs. 49870: 1400/-
Pay from Rs. 49871 and above: 2000/-
HOUSE BUILDING ADVANCES IN RPS-2015 FOR AP & TS

*Minimum service required for sanction of House building advance is 8 years.
*Rate of interest on H.B.A for class –IV employees 5% per annum.
*rate of interest on H.B.A for other than class –IV employees 5.50% per annum.
*penal interest on H.B.A for miss use of Advance 1 ½ times of the normal rates.
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NEW HBA RATES IN AP AS PER RPS-2015 NEW HBA RATES IN AP AS PER RPS-2015
G.O.MS.No. 130 Dated: 01-07-2016 G.O.Ms.No. Dated:10-04-2015.
*Enhancement of House Building Advance for repairs/ *Enhancement of House Building Advance for repairs/
extension etc., to twenty times of basic pay in the Revised extension etc., to twenty times of basic pay in the
Pay Scales, 2015 or Rs.4.00 lakhs whichever is less. Revised Pay Scales, 2015 or Rs.4.00 lakhs whichever is
*For purchase of house site - Ten times of basic pay in the less.
Revised Pay Scales, 2015 or Rs.2.00 lakh whichever is less. *For purchase of house site - Ten times of basic pay in
*Recovery pattern the Revised Pay Scales, 2015 or Rs.2.00 lakh whichever
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*HouseBuilding Advance:300monthly instalments is less.
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240 principal + 60 interest. *Recovery pattern
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*Repairs:90 monthly instalments *House Building Advance:300monthly instalments
75 principal + 15 interest. 240 principal + 60 interest.
*House site:72 monthly instalments *Repairs:90 monthly instalments
60 principal + 12 interest. 75 principal + 15 interest.
*Penal Interest will be charged at double the rate of normal *House site:72 monthly instalments
interest in case the advance are mis-utilized or not utilized at 60 principal + 12 interest.
all and at 1 ½ % times the normal rates for non-compliance *Penal Interest will be charged at double the rate of
with formalities. normal interest in case the advance are mis-utilized or
not utilized at all and at 1 ½ % times the normal rates for
non-compliance with formalities.
AP General Provident Fund Rules 1995

1.The claims shall be preferred in APTC Form 40.
2.which form has to annexure to Form -40 while drawl for temporary or part final withdrawal. Form -40A
3.Rate of Subscription on basic pay to the Government Employees if He has APGLI 12% on basic pay
4.Rate of Subscription to the class-IV Employees on basic pay 4% .
5.Enhancement of GPF Subscription can be made Twice in a year .
6.Temporary Advances should not Exceed 3 months pay or half of the balance at the credit of subscriber.
7.Temporary Advance shall be sanctioned in connection with Prolonged illness, to meet the cost of higher
Education
8.Recovery of Temporary Advances shall be completed within 36 months.
9.No Advance should be sanctioned during the last four months of Service.
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10.Part final withdrawals should be permitted to the GPF subscriber who completed 20 years of service or
less than 10 years left over service for Retirement.
11.On medical grounds 6 months or half of the balance which is ever less and relaxed up to 3/4th of the
balance will be permitted for part Final withdrawal.
12.For the purpose or House building 15 years of service is required for Part final withdrawal.
13.If a subscriber is Died while in service,the nominee shall be paid Rs.20,000 under Booster Scheme.
14. The government has retained the rate of interest for General Provident Fund (GPF) as 8.7% for 2016-17
15.Social security – cum Pf scheme is also Known as Booster Scheme
16.Booster Scheme was mentioned in PF rules in.. Rule 30 A
17.The Additional amount payable under this rule 30A in Booster scheme shall not exceed Rs. 20,000/-
18.To get Booster scheme benefits, the Subscriber should have put in at least 5 years of service at the time of
his death.
19.The accounts officer in the A.G’ s Office will authorize the payment of the amount.
20.PF Subscription for Class IV Employees if he alredy had PLI/APGLI/LIC is 4% of pay and not more than
half of basic pay .
21.PF Subscription for Class IV Employees if he did not had PLI/APGLI/LIC is 4% of pay and not more
than half of basic pay .
22.PF Subscription for NGO/Gazetted Employees if he had PLI/APGLI/LIC is 6% of emoluments and not
more than total emoluments.
23.PF Subscription for NGO/Gazetted Employees if he did not had PLI/APGLI/LIC is 12% of emoluments
and not more than total emoluments.
24.Minimum Service required to get Part Final withdrawal for the purpose of House building 15 years.
25.Part Final withdrawal will be permitted for For Education, Betrothal/ Marriage, illness ,if the employee
completed 20 years of service .
26.How much amount will be permitted to meet the expenses due to illness in part Final withdrawal
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6 months pay or ½ the Balance whichever is less.
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27.Application for final payment of PF to be submitted 4 months in advance of retirement.
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28.Pf loan Recoveries towards refund or temp advance not to be effected during the last 4 months of service.
Application Forms relating to PF
Appendix B: Extracts from the Rules regulating the GPF
Appendix C: Nil
Appendix D: Relating to Rule 16
Appendix E: Relating to Rule 30
Appendix F,G: Indemnity bond
Appendix H: Final Payment Form
Appendix I: Temp. Adv. Form
Appendix J: Form for final payments other than GPF
Appendix K,L,M:Form of undertaking
Appendix N: Courses treated as technical
Appendix O: Form for Part final
Appendix P: Form for conversion of an advance to part final
A.P.F.C FORM-1:Demand statement of recoverable from pay bills.

A.P.F.C FORM- 2&3:Statement of Proposition for revision of Establishments.
A.P.F.C FORM- 4:Detailed statement if the permanent Establishment.
A.P.F.C FORM- 5:Statement of New name,Leave etc.
A.P.F.C FORM- 6:Form of bond of identity for drawing the pay and allowances due to deceased Govt. servant.
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A.P.F.C FORM- 7:Register of Contingent charges.
A.P.F.C FORM- 8:Detailed counter signed Contingent bill.
A.P.F.C FORM- 9:Form of Tender and contract.
A.P.F.C FORM- 10:Stock Account of furniture and other office stores.
A.P.F.C FORM- 11:Form of personal security bond to be executed by an officiating or temporary Government
,Servant drawing an advance along with a permanent Government servant as surely.
A.P.F.C FORM- 12:Form of application by a Govt for an advance for the purchase of Motor Cycles /cars.
A.P.F.C FORM- 12-A:Form of application by a Government servant for the purchase of a horse and Saddlery.
A.P.F.C FORM- 13: Agreement to be executed at the time drawing an advance for the purchase of a Motor car.
A.P.F.C FORM- 13-A:Form of Agreement to be executed by a Rural Medical Practitioner at the time of drawing
an advance for the purchase of a bicycle.
A.P.F.C FORM- 14:Mortgage bond for a Motor car/cycle on account of a Govt.servant has drawn an advance.
A.P.F.C FORM- 15:Letter intimating to an Insurance company the A.P Government's interest in a Motor car/cycle.
A.P.F.C FORM- 16:Form of Agreement to be signed by a Government, Servant who draws a passage Advance.
A.P.F.C FORM- 17:Register of security bonds to be furnished by Government Servants.
A.P.F.C FORM- 18:Form Fidelity bond.
A.P.F.C FORM- 18-A:Form of Fidelity guarantee bond issued by the Indian Insurance Companies Association pool.
A.P.F.C FORM- 19:Model firms of security bonds to be furnished by Government, Servants.
A.P.F.C FORM- 20:Report of damage to immovable Govt, Property to be sent to the Accountant General.
A.P.F.C FORM- 21:Report of Deaths of European Government, Servants and pensioners.
A.P.F.C FORM- 22:Forms of bill for drawing advances if Travelling allowances on tour to Govt Servants.
A.P.F.C FORM- 23:Register showing the details of Advances of traveling allowances on tour paid to
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Government, Servants and recoveries made in respect of the same.
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A.P.F.C FORM- 24:Form of security bond to furnished by the drivers of cars, Lorries, Buses, vans and Jeeps.
A.P.F.C FORM- 25:Form of monthly returns to be forwarded by Drawing officer.
A.P.F.C FORM- 26:Forms of monthly return to be forwarded by the Controlling officers to the next superiors
A.P.F.C FORM- 27:Firm of the Register of Permanent Advances.
APTC Form 1: Cash Balance Report.

APTC Form 2: District Treasury Balance.
APTC Form 3: Sub treasury cash balance report.
APTC Form 4: Preliminary acknowledgement for receipt of the cheques received on Govt. Accounts.
APTC Form 5: Cash book in Departmental Offices.
APTC Form 5A: Temporary receipt for money received by a Govt Servant in all Departments.
APTC Form 7: Receipt to be given by the Departmental Officer when the payer hand over the money.
APTC Form 9:Duplicatechallana
APTC Form 10:Standardchallan Form.
APTC Form 11:Personal security bond required for temporary Government Servant.
APTC Form 12:Remittance book.
APTC Form 13:Head Accountant’s number book.
APTC Form 14:Register of cheques, Mortgage bond for Motor car /Cycle.
APTC Form 15:Court a Challana.
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APTC Form 16:Treasuries/Shroffs Amaranth balance Register.
APTC Form 16B:Loan for house building.
APTC Form 17:Register of unshroffed village remittances received at the Sub-Treasury.
APTC Form 18:Register of unshroffed Treasury and currency remittances.
APTC Form 19:Safe custody articles register.
APTC Form 20:Register of undisbursed pay etc.
APTC Form 21:Machine numbered service postage stamps.
APTC Form 22:Consolidated Treasury receipt for PWD Remittances (ctrs).
APTC Form 24:Treasuries daily balance sheet for the transactions of conducted through the Bank.
APTC Form 26:Register of locks and duplicate keys.
APTC Form 28:Shroffs slip to be placed on each bundle of notes.
APTC Form 36:currency Chest Book.
APTC Form 37-A:Bill for withdrawal from the Treasury cash balance for deposit into currency chest.
APTC Form 38:Verification statement of currency chest balance.
APTC Form 39:Register of receipt& return of departmental cash chest, for safe custody in Treasury.
APTC Form 40:Loans and advances of the state Government Employees.(GIS,FBF,GPF)
APTC Form 40-A:Bill for with drawl from General and other Provident Fund.
APTC Form 41-B:Certificate of deduction of tax from income chargeable under the Head Salaries.
APTC Form 41-C:Register/schedule of recovery of court attachment of payee etc.
APTC Form 47:Pay Bill Form.
APTC Form 48:Absentee statement.
APTC Form 49:Periodical Increment Certificate.
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APTC Form 52:T.A. Bill form.
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APTC Form 57:Abstract Contingent Bill.
APTC Form 58:Fully vouched contingent bill, Medical Reimbursement Amount.
APTC Form 62:Refund of Revenue.
APTC Form 64:Deposit Repayment Bill.
APTC Form 65:Refund of lapsed Deposit.
APTC Form 66:Voucher of transfer of deposits.
APTC Form 69:Objections raised by the Treasury on pre-audit of the bills – Model objections printed.
APTC Form 70:Treasury Bills Book.
APTC Form 70-A:Pas book or list of cheques cashed against the account of….
APTC Form 73:Pass book or list of cheques cashed against the account of ….
APTC Form 74:Certificate relating to the specimen signature of a person taking charge of an office.
APTC Form 75:Pensioner’s bill.
APTC Form 76: A:Bill for withdrawing DCRG.
APTC Form 76-B:Form of intimating regarding the death of the pensioner who elected as A.P Servants.
APTC Form 81:Register of pension payment orders.
APTC Form 88:Acquaintance rolls.
APTC Form 89:Permanent Advance Register.
APTC Form 101:Letter of authority to be sent to the Treasury/Bank.
APTC Form 102:Grants in Aid bill form, obsequies charges.
APTC Form 103:Bill for Scholarships and stipends.
APTC Form 104:Receipt of acknowledgement of sealed cash chests, pockets etc.
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APTC Form 105:Register of payment orders issued on the branch of the bank.
APTC Form 106:Increment watch register.
APTC Form 107:Indemnity Bond.
APTC Form 108:Loan Bill.
APTC Form 109:Pay bill register.
Constitution of India contains 395 articles in 22 parts. Additional articles and

parts are inserted later through various amendments. There are also 12 schedules in Indian Constitution.
I am trying to give the Short Description of Articles Only.
Article 1:Name and territory of the Union.
Article 2:Admission or establishment of new States.
Article 3:Formation of new States and alteration of areas, boundaries or names of existing States.
Article 4:Laws made under articles 2 and 3 to provide for the amendment of the First and the Fourth
Schedules and supplemental, incidental and consequential matters.
Article 5:Citizenship at the commencement of the Constitution.
Article 6:Rights of citizenship of certain persons who have migrated to India from Pakistan.
Article 7:Rights of citizenship of certain migrants to Pakistan.
Article 8:Rights of citizenship of certain persons of Indian origin residing outside India.
Article 9:Persons voluntarily acquiring citizenship of a foreign State not to be citizens.
Article 10:Continuance of the rights of citizenship.
Article 11:Parliament to regulate the right of citizenship by law.
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Article 12:Definition of Fundamental Rights.
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Article 13:Laws inconsistent with or in derogation of the fundamental rights.
Article 14:Equality before law.
Article 15:Prohibition of discrimination on grounds of religion, race, caste, sex or place of birth.
Article 16:Equality of opportunity in matters of public employment.
Article 17:Abolition of Untouchability.
Article 18:Abolition of titles
Article 19:Protection of certain rights regarding freedom of speech, etc.
Article 20:Protection in respect of conviction of offences.
Article 21:Protection of life and personal liberty.
Article 21 A:Right to Education.
Article 22:Protection against arrest and detention in certain cases.
Article 23:Prohibition of traffic in human beings and forced labour.
Article 24:Prohibition of employment of children in factories, etc.Right to Freedom of Religion.
Article 25:Freedom of conscience and free profession, practice and propagation of religion.
Article 26:Freedom to manage religious affairs.
Article 27:Freedom as to payment of taxes for promotion of any particular religion.
Article 28:Freedom as to attendance at religious instruction,worship in certain educational institutions.
Article 29:Protection of interests of minorities.
Article 30:Right of minorities to establish and administer educational institutions.
Article 31A:Saving of Laws providing for acquisition of estates, etc.
Article 31B:Validation of certain Acts and Regulations.
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Article 31C:Saving of laws giving effect to certain directive principles.
Article 32:Remedies for enforcement of rights conferred by this Part.
Article 33:Power of Parliament to modify the rights conferred by this Part in their application to Forces, etc.
Article 34:Restriction on rights conferred by this Part while martial law is in force in any area.
Article 35:Legislation to give effect to the provisions of this Part.
Article 37:Application of the principles contained in this Part.
Article 38:State to secure a social order for the promotion of welfare of the people.
Article 39:Certain principles of policy to be followed by the State.
Article 39A:Equal justice and free legal aid.
Article 40:Organisation of village panchayats.
Article 41:Right to work, to education and to public assistance in certain cases.
Article 42:Provision for just and humane conditions of work and maternity relief.
Article 43:Living wage, etc., for workers.
Article 43A:Participation of workers in management of industries.
Article 44:Uniform civil code for the citizens.
Article 45:Provision for free and compulsory education for children.
Article 46:Promotion of educational and economic interests of Scheduled Castes, Sc.
Article 47:Duty of the State to raise the level of nutrition&the standard of living and to improve public health.
Article 48:Organisation of agriculture and animal husbandry.
Article 48A:Protection and improvement of environment and safeguarding of forests and wild life.
Article 49:Protection of monuments and places and objects of national importance.
Article 50:Separation of judiciary from executive.
Article 51A:Fundamental duties.
Article 52:The President of India.
Article 53:Executive power of the Union.
Article 54:Election of President.
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Article 55:Manner of election of President.
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Article 56:Term of office of President.
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Article 57:Eligibility for re-election.
Article 58:Qualifications for election as President.
Article 59:Conditions of President’s office.
Article 60:Oath or affirmation by the President.
Article 61:Procedure for impeachment of the President.
Article 62:Time of holding election to fill vacancy in the office of President and the term of office of person
elected to fill casual vacancy.
Article 63:The Vice-President of India.
Article 64:The Vice-President to be ex officio Chairman of the Council of States.
Article 65:The Vice-President to act as President or to discharge his functions during casual vacancies in the
office, or during the absence, of President.
Article 66:Election of Vice-President.
Article 67:Term of office of Vice-President.
Article 68:Time of holding election to fill vacancy in the office of Vice-President and the term of office of
person elected to fill casual vacancy.
Article 69:Oath or affirmation by the Vice-President.
Article 70:Discharge of President’s functions in other contingencies.
Article 71:Matters relating to, or connected with, the election of a President or Vice-President.
Article 72:Power of President to grant pardons & to suspend, remit or commute sentences in certain cases.
Article 73:Extent of executive power of the Union.
Article 74:Council of Ministers to aid and advise President.
Article 75:The Attorney-General for India
Article 76:Attorney-General for India.Conduct of Government Business.
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Article 77:Conduct of business of the Government of India.
Article 78:Duties of Prime Minister
Article 79:Constitution of Parliament.
Article 80:Composition of the Council of States.
Article 81:Composition of the House of the People.
Article 82:Readjustment after each census.
Article 83:Duration of Houses of Parliament.
Article 84:Qualification for membership of Parliament.
Article 85:Sessions of Parliament, prorogation and dissolution.
Article 86:Right of President to address and send messages to Houses.
Article 87:Special address by the President.
Article 88:Rights of Ministers and Attorney-General as respects Houses.
Article 89:The Chairman and Deputy Chairman of the Council of States.
Article 90:Vacation and resignation of, and removal from, the office of Deputy Chairman.
Article 91:Power of the Deputy Chairman to perform the duties of the office of, or to act as, Chairman.
Article 92:The Chairman or the Deputy Chairman not to preside while a resolution for his removal from office
is under consideration.
Article 93:The Speaker and Deputy Speaker of the House of the People .
Article 94:Vacation and resignation of, and removal from, the offices of Speaker and Deputy Speaker.
Article 95:Power of the Deputy Speaker to perform the duties of the office of, or to act as, Speaker.
Article 96:The Speaker or the Deputy Speaker not to preside while a resolution for his removal from office is
under consideration.
Article 97:Salaries and allowances of the Chairman Deputy Chairman and the Speaker and Deputy Speaker.
Article 98:Secretariat of Parliament.
Article 99:Oath or affirmation by members.
Article 100:Voting in Houses, power of Houses to act notwithstanding vacancies and quorum.
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Article 101:Vacation of seats.
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Article 102:Disqualifications for membership.
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Article 103:Decision on questions as to disqualifications of members.
Article 104:Penalty for sitting and voting before making oath or affirmation under article 99 or when not
qualified or when disqualified.
Article 105:Powers, privileges, etc., of the Houses of Parliament and of the members and committees thereof.
Article 106:Salaries and allowances of members.
Article 107:Provisions as to introduction and passing of Bills.
Article 108:Joint sitting of both Houses in certain cases.
Article 109:Special procedure in respect of Money Bills.
Article 110:Definition of “Money Bills”.
Article 111:Assent to Bills. Procedure in Financial Matters
Article 112:Annual financial statement.
Article 113:Procedure in Parliament with respect to estimates.
Article 114:Appropriation Bills.
Article 115:'Supplementary, additional or excess grants.
Article 116:Votes on account, votes of credit and exceptional grants.
Article 117:Special provisions as to financial Bills.
Article 119:Regulation by law of procedure in Parliament in relation to financial business.
Article 120:Language to be used in Parliament.
Article 124:Establishment and constitution of Supreme Court.
Article 126:Appointment of acting Chief Justice.
Article 131:Original jurisdiction of the Supreme Court.
Article 134A:Certificate for appeal to the Supreme Court.
Article 140:Ancillary powers of Supreme Court.
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Article 143:Power of President to consult Supreme Court.
Article 148:Comptroller and Auditor-General of India.
Article 149:Duties and powers of the Comptroller and Auditor-General.
Article 150:Form of accounts of the Union and of the States.
Article 151:Audit reports.
Article 153:Governors of States.
Article 154:Executive power of State.
Article 155:Appointment of Governor.
Article 157:Qualifications for appointment as Governor.
Article 158:Conditions of Governor’s office
Article 159:Oath or affirmation by the Governor.
Article 160:Discharge of the functions of the Governor in certain contingencies.
Article 160:Discharge of the functions of the Governor in certain contingencies.
Article 161:Power of Governor to grant pardons,and to suspend, remit or commute sentences in certain cases.
Article 165:Advocate-General for the States.
Article 166:Conduct of business of the Government of a State.
Article 167:Duties of Chief Minister.
Article 168:Constitution of Legislatures in States.
Article 170:Composition of the Legislative Assemblies.
Article 171:Composition of the Legislative Councils.
Article 173:Qualification for membership of the State Legislatures
Article 175:Right of Governor to address and send messages to the House or Houses.
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Article 176:Special address by the Governor.
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Article 178:The Speaker and Deputy Speaker
Article 187:Secretariat of State Legislature.
Article 195:Salaries and allowances of members
Article 196:Provisions as to introduction and passing of Bills.
Article 197:Restriction on powers of Legislative Council as to Bills other than Money Bills.
Article 198:Special procedure in respect of Money Bills.
Article 199:Definition of “Money Bills”.
Article 200:Assent to Bills.
Article 201:Bills reserved for consideration.
Article 202:Annual financial statement.
Article 203:Procedure in Legislature with respect to estimates.
Article 204:Appropriation Bills.
Article 205:Supplementary, additional or excess grants.
Article 206:Votes on account, votes of credit and exceptional grants.
Article 207:Special provisions as to financial Bills.
Article 212:Courts not to inquire into proceedings of the Legislature.
Article 213:Power of Governor to promulgate Ordinances during recess of Legislature.
Article 214:High Courts for States.
Article 215:High Courts to be courts of record.
Article 216:Constitution of High Courts.
Article 217:Appointment and conditions of the office of a Judge of a High Court.
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Article 218:Application of certain provisions relating to Supreme Court to High Courts.
Article 220:Restriction on practice after being a permanent Judge.
Article 221:Salaries, etc., of Judges.
Article 222:Transfer of a Judge from one High Court to another.
Article 223:Appointment of acting Chief Justice.
Article 224:Appointment of additional and acting Judges.
Article 224A:Appointment of retired Judges at sittings of High Courts.
Article 225:Jurisdiction of existing High Courts.
Article 226:Power of High Courts to issue certain writs.
Article 227:Power of superintendence over all courts by the High Court.
Article 228:Transfer of certain cases to High Court.
Article 229:Officers and servants and the expenses of High Courts.
Article 230:Extension of jurisdiction of High Courts to Union territories.
Article 231:Establishment of a common High Court for two or more States.
Article 233:Appointment of district judges.
Article 233A:Validation of appointments of, and judgments.
Article 235:Control over subordinate courts.
Article 237:Application of the provisions of this Chapter to certain class or classes of magistrates.
Article 239:Administration of Union territories.
Article 239A:Creation of local Legislatures or Council of Ministers or both for certain Union territories.
Article 239A:Special provisions with respect to Delhi.
Article 239A:A Provision in case of failure of constitutional machinery.
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Article 239A:Power of administrator to promulgate Ordinances during recess of Legislature.
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Article 240:Power of President to make regulations for certain Union territories.
Article 241:High Courts for Union territories.
Article 243A:GramSabha. Article 243B:Constitution of Panchayats.
Article 243C:Composition of Panchayats. Article 243D:Reservation of seats.
Article 243E:Duration of Panchayats, etc
Article 243G:Powers, authority and responsibilities of Panchayats.
Article 243H:Powers to impose taxes by, and Funds of, the Panchayats.
Article 243-I:Constitution of Finance Commission to review financial position.
Article 243J:Audit of accounts of Pachayats.
Article 243K:Elections to the Panchayats.
Article 243L:Application to Union territories.
Article 243M:Part not to apply to certain areas.
Article 243N:Continuance of existing laws and Panchayats.
Article 243Q:Constitution of Municipalities.
Article 243X:Power to impose taxes by, and Funds of, the Municipalities.
Article 243:Finance Commission.
Article 244:Administration of Scheduled Areas and Tribal Areas.
Article 245:Extent of laws made by Parliament and by the Legislatures of States.
Article 246:Subject-matter of laws made by Parliament and by the Legislatures of States.
Article 247:Power of Parliament to provide for the establishment of certain additional courts.
Article 248:Residuary powers of legislation.
Article 249:Power of Parliament to legislate with respect to a matter in the State List in the national interest.
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Article 250:Power of Parliament to legislate with respect to any matter in the State.
Article 251:Inconsistency between laws made by Parliament.
Article 252:Power of Parliament to legislate for two or more States.
Article 253:Legislation for giving effect to international agreements.
Article 254:Inconsistency between laws made by Parliament and laws made by the Legislatures of States.
Article 255:Requirements as to recommendations &previous sanctions to be regarded as matters of procedure
Article 256: Obligation of States and the Union.
Article 257:Control of the Union over States in certain cases.
Article 258:Power of the Union to confer powers, on States in certain cases.
Article 258A:Power of the States to entrust functions to the Union.
Article 260:Jurisdiction of the Union in relation to territories outside India.
Article 261:Public acts, records and judicial proceedings. Disputes relating to Waters
Article 262:Adjudication of disputes relating to waters of inter-State rivers ,valleys.
Article 263:Provisions with respect to an inter-State Council.
Article 265:Taxes not to be imposed save by authority of law.
Article 266:Consolidated Funds and public accounts of India and of the States.
Article 267:Contingency Fund. Distribution of Revenues between the Union and the States
Article 268:Duties levied by the Union but collected and appropriated by the State.
Article 269:Taxes levied and collected by the Union but assigned to the States.
Article 270:Taxes levied and distributed between the Union and the States.
Article 271:Surcharge on certain duties and taxes for purposes of the Union.
Article 273:Grants in lieu of export duty on jute and jute products.
Article 274:Prior recommendation of President required to Bills affecting taxation in which States are interested.
Article 275:Grants from the Union to certain States.
Article 276:Taxes on professions, trades, callings and employments.
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Article 279:Calculation of “net proceeds”, etc.
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Article 280:Finance Commission.
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Article 281:Recommendations of the Finance Commission.
Article 282:Expenditure defrayable by the Union or a State out of its revenues.
Article 283:Custody,etc.,of Consolidated Funds, Contingency Funds moneys credited to the public accounts.
Article 284:Custody of suitors’ deposits and other moneys received by public servants and courts.
Article 285:Exemption of property of the Union from State taxation.
Article 286:Restrictions as to imposition of tax on the sale or purchase of goods.
Article 287:Exemption from taxes on electricity.
Article 288:Exemption from taxation by States in respect of water or electricity in certain cases.
Article 289:Exemption of property and income of a State from Union taxation.
Article 290:Adjustment in respect of certain expenses and pensions.
Article 290A:Annual payment to certain Devaswom Funds.
Article 292:Borrowing by the Government of India.
Article 293:Borrowing by States.
Article 295:Succession to property, assets, rights, liabilities and obligations in other cases.
Article 296:Property accruing by escheat or laps or as bona vacantia.
Article 298:Power to carry on trade, etc.
Article 299:Contracts.
Article 300:Suits and proceedings.
Article 301:Freedom of trade, commerce and intercourse.
Article 302:Power of Parliament to impose restrictions on trade, commerce and intercourse.
Article 304:Restrictions on trade, commerce and intercourse among States.
Article 307:Appointment of authority for carrying out the purposes of articles 301 to 304.
Article 309:Recruitment and conditions of service of persons serving the Union or a State.
Article 311:Dismissal,removal,reduction in rank of persons employed in civil capacities under the Union/ State.
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Article 312:All-India services.
Article 313:Transitional provisions.
Article 315:Public Service Commissions for the Union and for the States.
Article 317:Removal and suspension of a member of a Public Service Commission.
Article 318:Power to make regulations as to conditions of service of members and staff of the Commission.
Article 320:Functions of Public Service Commissions.
Article 321:Power to extend functions of Public Service Commissions.
Article 322:Expenses of Public Service Commissions.
Article 323:Reports of Public Service Commissions.
Article 323A:Administrative tribunals.
Article 325:No person to be ineligible for inclusion , in electoral roll on grounds of religion, race, caste or sex.
Article 327:Power of Parliament to make provision with respect to elections to Legislatures.
Article 331:Representation of the Anglo-Indian community in the House of the People.
Article 332:Reservation of seats for SC’s and ST’s in the Legislative Assemblies of the States.
Article 333:Representation of the Anglo-Indian community in the Legislative Assemblies of the States.
Article 334:Reservation of seats and special representation to cease after sixty years.
Article 335:Claims of Scheduled Castes and Scheduled Tribes to services and posts.
Article 336:Special provision for Anglo-Indian community in certain services.
Article 337:Special provision with respect to educational grants for the benefit of Anglo-Indian Community.
Article 338:'National Commission for Scheduled Castes.
Article 338A:National Commission for Scheduled Tribes.
Article 340:Appointment of a Commission to investigate the conditions of backward classes.
Article 341:Scheduled Castes.
Article 342:Scheduled Tribes.
Article 343:Official language of the Union.
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Article 344:Commission and Committee of Parliament on official language.
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Article 345:Official language or languages of a State.
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Article 346:Official language for communication between one State &another or between a State & the Union.
Article 347:Special provision relating to language spoken by a section of the population of a State.
Article 348:Language to be used in the Supreme Court and in the High Courts and for Acts, Bills, etc.
Article 349:Special procedure for enactment of certain laws relating to language.
Article 350:Language to be used in representations for redress of grievances.
Article 350A:Facilities for instruction in mother-tongue at primary stage.
Article 350B:Special Officer for linguistic minorities.
Article 351:Directive for development of the Hindi language.
Article 352:Proclamation of Emergency.
Article 355:Duty of the Union to protect States against external aggression and internal disturbance.
Article 356:Provisions in case of failure of constitutional machinery in States.
Article 358:Suspension of provisions of article 19 during emergencies.
Article 360:Provisions as to financial emergency.
Article 368:Power of Parliament to amend the Constitution and procedure therefor.
Article 371D:Special provisions with respect to the State of Andhra Pradesh.
Article 371E:Establishment of Central University in Andhra Pradesh.
Article 373:Power of President to make order in respect of persons under preventive detention in certain cases.
Article 376:Provisions as to Judges of High Courts.
Article 377:Provisions as to Comptroller and Auditor-General of India.
Article 378:Provisions as to Public Service Commissions.
Article 378A:Special provision as to duration of Andhra Pradesh Legislative Assembly.
Article 392:Power of the President to remove difficulties.
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MAJOR HEAD OF ACCOUNTS
S.NO Name of the Department Payment Major Head Sub Account Number
1. STATE LEGISLATURE (MLA SALARIES) 2011 17
2. ADMN. OF JUSTICE 2014 19
3. LAND REVENUE 2029 21
4. STAMPS AND REGISTRATIONS 2030 23
5. STATE EXCISE 2039 25
6. SALTES TAX 2040 27
7. DIST. ADMINISTRATION (REVENUE) 2053 35
8. TREASURIES AND ACCOUNTS DEPT. 2054 35
9. POLICE 2055 37
10. JAILS 2056 37
11. PUBLIC WORKS (ROADS AND BUILDINGS) 2059 41
12. OTHER ADMINISTRATION SERVICES (FIRE) 2070 19
13. GENERAL EDUCATION 2202 45
14. TECHNICAL EDUCATION 2203 47
15. SPORTS AND YOUTH SERVICES 2204 47
16. ART AND CULTURE 2205 47
17. MEDICAL AND PUBLIC HEALTH 2210 51
18. FAMILY WELFARE 2211 50
19. WATER SUPPLY AND SANITATION (MPLTY) 2215 53
20. URBAN DEVELOPMENT (MPLTY) 2217 53
21. INFORMATION AND PUBLICITY (DPRO) 2220 57
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22. SOCIAL SECURITY AND WELFARE (SC/ST/BC/TW) 2225 61
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23 LABOUR AND EMPLOYMENTS 2230 59
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24. RELIEF ON ACCOUNTS OF FLOODS, NATURALCALAMITIES 2245 59
25. I.C.D.S. 2235 61
26. OTHER SOCIAL WERVICES (ENDOWMENTS ETC.,) 2250 57
27. CENSUS,SURVEY & STATISTICS (cpo) 3454 65
28. CO-OPERATIONS 2425 67
29. AGRICULTURE 2401 69
30. SOIL CONSERVATION OF AGRL. 2402
31. ANIMAL HUSBANDRY 2403 77
32. FISHERIES 2405 81
33. FOREST 2406 83
35. O.R.D.P. (PR DEPT) 2515 85
36. VILLAGE AND SMALL SCALE INDUTIES 2851 89
37. OTHER INDUSTIRES (INDUSTRIES & HANDLOOMS 2852 87
38. NON-FERROUS MINING (MINES AND GEOLOGY) 2853 91
39. MAJOR AND MEDIUM IRRIGATION 2701 93
40. CIVIL SUPPLIES 3456
41. WEIGHTS AND MEASURES 3475 65
42. GENERAL PROVIDENT FUND 8009 111
43. LOANS AND ADVANCES 7610 107
44. PENSIONS AND OTHER RETIREMENT BENEFITS 2071 43
45. GROUP INSURANCE AND FBF 8011 112
46. A.P. EMPLOYEES WEFLARE FUND 8342 112
47. CONTRIBUTORY PENSION SCHEME 8342 112
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Loans and Advances
S.no Description Head of Account
1. House building advances 7610-201-05
2 Motor car advances 7610-202-04
3 Motor cycle advances 7610-202-05
4 Other conveyances 7610-203-04
5 Marriage Advances 7610-800-05
6 Festival advances 7610-800-04
General Provident Fund
1 Regular 8009-01-101-01
2 Class –IV 8009-01-101-05
3 CSS 8009-01-101-03
4 A.I.S 8009-01-104-01
Receipt of Stamps
1 Court fee stamps 0030-01-102-00-01
2 AP Advocate Welfare funds stamps 0030-01-102-00-02
3 Other Receipts 0030-01-800-81
4 N J Special Adhesive,Notorial other stamps 0030-02-102-01
5 Stamp Duty on impressing of Documents 0030-02-103-01
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6 Other receipts 0030-02-800
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7 Fees for registering documents 0030-03-104-01
8 Other receipts 0030-03-800-81-001
9 User charges 0030-03-800-81-800
Refund of stamps:
S.no Description Head of Accounts
1 Refund of court fee stamps 0030-01-102-00-96
2 Refund of N J stamps 0030-02-102-00-96
3 Refund of stamp duty on impressing of documents 0030-02-901-01
4 Refund of Registration Fee 0030-03-104-96
5 Discount of N J Stamps 2030-02-102-05-500-503
6 Discount on C F Stamps 2030-01-102-04-240
Lapsable as per codal provision:
8443-102-01 Revenue deposits
8443-103-01 Security deposits
8443-105 Criminal court deposits
8443-108 Public works deposits
8443-110 Deposits of public funds
8448-102-01 Municipal Loan funds
8448-102-06 Municipal corporation funds
8448-110-12 Deposits of DRDA
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Head of Accounts for Utilization of User charges:
800-801 Other expenditure
800-802 Transport facility
800-803 Travelling Allowances
800-804 Utility payments
800-805 Other office Expenditure
800-806 Advertisements , sales and public expenses
800-807 Maintenance
800-808 Other payments
800-809 Other Grant-in -Aid
800-810 Other Administrative Expenses
800-811 Materials and supplies
800-812 Petrol. Oil , and Lubricants
800-813 Scholarships and stipends
800-814 Purchases
Head of Accounts Non lapsable:
8338-104-01 ZPPF
8342-120-01 Deposits of TTD
8342-120-04 Deposits of charitable trusts
8342-120-06 Department of employees co-operative
8342-120-07 Hand loom weavers thrift
8443-800-02 C.M Relief fund
8448-102-03 Municipal General funds
8448-109-03-06 ZP Loan funds
8448-120-03 Library funds, equalization funds
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Expenditure on Obsequies charges debited to sub-detailed head. 310-312
Encashment of Earned leave debited to sub-detailed Head 010-018
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CPS deductions made from salary –Head of Account MH 8342-117-04-001
Receipts of stamps and registration Dept to be credited to MH 0030
Anticipatory Pension debited to Major head account MH 2071
Interest on House building Advances head of Account 0049-04-800-01-002
Festival Advance Head of Account 7610-800-04
Profession Tax Head of Account 0028-107-01
Adjusting accounts between central and state Govt Major Head of Account MH 8786
Interstate Suspense Account Head of Account MH8793
Suspense Major Head of Accounts MH8658
Receipt Head of A/C From MH 0020 to MH 1999
Permanent cash imprest amount Major Head MH 8672
For remitting marriage Advance principle Amount Head of Account MH 7610-800-05
Remitting sale proceeds old furniture and news papers Head of Account MH 0070-800-60
Remitting Amount under RTI A ct-2005 Head of Account MH 0070-60-101-03-001
Remitting Under AP employees welfare fund Head of Account MH 8222-101-01
Remittance of Leave salary contributions, working in Foreign services MH 0070-800-03
Remittance of Pension contributions employees working in Foreign services MH 0071-01-101-04
For Receipt of APPSC Udyoga samacharam Head of Account 0051-105-800
Receipt Major head – Medical and Public Health MH 0210
Receipt Major Head of Accounts-Roads and Bridges. MH 1054
Pension and other Retirement benefits –payment Major Head MH2071
State Legislature Payment Major Head MH 2011
Receipt major Head of E.W.F MH 8121
Detailed and sub detailed Major heads for other Grants-in –Aid 310/312
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Detailed & Sub detailed Heads
010/011:Pay 310/316:Maintenance Grant
010/ 012:Allowances 310/317:Exgratia Payments
010/ 013:Dearness Allowance 310/318:Obsequies Charges
010/ 014:Sumptuary Allowance 310/319:Grants for creation of Capital Assets
010/ 015:Interim Relief 320:Contributions
010/ 016:House Rent Allowance 330:Subsidies
010/ 017:Medical Reimbursement 340:Scholarships and Stipends
010/ 018:Encashment of Earned Leave 410:Secret Service Expenditure
010/ 019:Leave Travel Concession 420:Lumpsum Provision
020:Wages 430:Suspense
030:Overtime Allowance 430/431:Purchases
040:Pensionary Charges 430/432:Stock
040/041:Pensions 430/433:Miscellaneous P.W. Advances-Dr.
040/042:Gratuities 430/434:Work Shop Suspense-Dr.
050:Rewards 450:Interest
110:Domestic Travel Expenses 460:Share of Taxes/duties
110/111:Travelling Allowance 500:Other charges
110/112:Bus Warrants 500/501:Compensation
110/113:T.A./D.A. to Non Official Members 500/502:Transport facility
110/114:Fixed Travelling Allowance 500/503:Other Expenditure
110/115:Conveyance Allowance 500/504:Cosmetic Charges
120:Foreign Travel Expenses 510:Motor Vehicles
120/121:Foreign Travel Expenses 510/511:Maintenance of Office Vehicles
120/122:T.A./D.A. to Non Official Members 510/512:Purchase of Motor Vehicles
130:Office Expenses 520:Machinery and Equipment
130/131:Service Postage, Telegram and Telephone 520/521:Purchases
Charges 520/522:Tools and Plant
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130/132:Other Office Expenses 520/523:Deduct-Receipts & Recoveries Towards
130/133:Water and Electricity Charges Maintenance
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130/134:Hiring of Private Vehicles 530:Major Works
140:Rents, Rates and Taxes 530/531:Other Expenditure
150:Royalty 530/532:Lands
160:Publications 530/533:Buildings
200:Other Administrative Expenses 530/534:Workcharged Establishment
210:Supplies and Materials 540 :Investments
210/211:Materials and Supplies 550 :Loans and advances
210/212:Drugs and Medicines 560 :Repayment of Borrowings
230: Cost of Ration/Diet Charges 600 :Other capital expenditure
240:Petrol, Oil and Lubricants 610:Depreciation
250:Clothing, Tentage and Store 620:Reserves
260:Advertisements, Sales and Publicity Expenses 630:Inter Account Transfers
270:Minor Works 640:Writes Off and Losses
270/271:Other Expenditure 700:Deduct - Recoveries
270/272:Maintenance 700/701:Receipts and Recoveries on Capital Account
270/273:Workcharged Establishment 700/702: Receipts and Recoveries due to Tools and
270/274:HTCC Charges Plant
270/275:Buildings 700/703 :Suspense Credits
270/278:Emergency Repairs 700/704 :Purchases- Cr.
280:Professional Services 700/705 :Stock- Cr.
280/281:Pleaders fees 700/706 :Miscellaneous P.W. Advances-Cr.
280/282: Payments to Home Guards 700/707 :Work Shop Suspense-Cr.
280/283:Payments to Anganwadi Workers. 800 :User Charges
280/284:Other Payments 801 :User Charges - Other Expenditure
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SOME IMPORTANT MAJOR HEADS
MH1425: Other Scientific Research MH 2216 :Housing
MH 1452: Tourism MH 2217 :Urban Development
MH 1453 :Foreign Trade and Export MH 2235 :Social Security and Welfare
MH 1456: Civil Supplies MH 2236 :Nutrition
MH 1475: Other General Economic MH 2245 :Relief on account of Natural Calamities
MH1601:Grants-in-aid from Central central MH 2401 :Crop Husbandry
Government. MH 2403 :Animal Husbandry
MH2011:Parliament/State/UnionTerritory MH 2405 :Fisheries
Legislatures MH 2406 :Forestry and Wild Life
MH 2014 :Administration of Justice MH 2415 :Agricultural Research and Education
MH 2029:Land Revenue MH2505:RuralEmployment
MH 2030:Stamps and Registration MH 2700: Major Irrigation
MH 2035:Collection of Other Taxes on Property and MH 2702 :Minor Irrigation
Capital Transactions MH 2711 :Flood Control and Drainage
MH 2039:State Excise MH 2810: New and Renewable Energy
MH 2040:Taxes on Sales, Trade etc. MH 3054 :Roads and Bridges
MH 2041: Taxes on Vehicles MH 3055 :Road Transport
MH2045:Taxes&Duties on Commodities & Services MH 3452 :Tourism
MH 2047: Other Fiscal Services MH 3455 :Meteorology
MH 2048 :Appropriation for reduction or avoidance MH 3456 :Civil Supplies
MH 2049 :Interest Payments MH 4055 :Capital Outlay on Police
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MH 8012: Special Deposits and Accounts
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MH 2051: Public Service Commission
MH 2052 :Secretariat-General Services MH 8115 :Depreciation/Renewal Reserve Funds
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MH 2053 :District Administration MH 8224 :Central Road Funds
MH 2054 :Treasury and Accounts Administration MH 8225: Roads and Bridges Fund
MH 2055 :Police MH 8336 :Civil Deposits
MH 2056 :Jails MH 8338 :Deposits of Local Funds
MH 2058: Stationery and Printing MH 8443 :Civil Deposits
MH 2059 :Public Works MH 8448 :Deposits of Local Funds
MH 2070 :Other Administrative Services MH 8449 :Other Deposits
MH 2071 :Pensions and other Retirement Benefits MH 8550 :Civil Advances
MH 2202: General Education MH 8658: Suspense Accounts
MH 2203 :Technical Education MH 8670 :Cheques and Bills
MH 2204 :Sports and Youth Services MH 8672 :Permanent Cash Imprest
MH 2205 :Art and Culture MH 8673 :Cash Balance Investment Account
MH 2210 :Medical and Public Health MH 8674 :Security Deposits made by Govt
MH 2211 :Family Welfare MH 8793 :Inter State Suspense Account
MH 2215 :Water Supply and Sanitation MH 8999 :Cash Balance
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Article 3,4:Procedures-DDO should follow for incurring expenditure
Article 3(3):Amount of any allowance (EX:T.A) is not a source of property.
Article 4: Use of personal money for Government or public purposes.
Article 5:Every Government servant should be see that proper accounts are maintained for all Government
Transactions.
Article 6:All definitions, Examining of Accountant General, Bank were given.
Article 8:Evey Government servant should who is collecting money dues should maintain a Record.
Article 10:Revenue collected in one district on account of another should be credited in the treasury
accounts.
Article 11:The detailed rules governing the demand and collection of revenue under the control of the Various
departments are contained in the respective department mannuals.
Article 12:Recoverable charges.
Article 13:Rents of buildings due from Government servants.
Article 14:Every head of an officer who draws his own pay bills is responsible for the recovery of all amounts.
Article 15:syatem of accounts of central and state government.
Article 16:Accounts between different account circles.
Article 17:Authorities responsible for preparation of Annual accounts of the central and state governments.
Article 22:Sale of Government property of right by auction.When any building or land or other property
belonging to the Govt ,is let to person other than Govt. servant, pensioner discussed.
Article 23:The accounts of government kept in India shall be maintained in Indian currency.
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Article 24: Cost of survey's.
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Article 25:Rent of hostels.
Article 26:Fines.
Article 27:Reciepts o f the forest department(Revenue from sandal wood, teak etc).
Article 28:Classification of expenditure
Article 28:collection of amount due to Govt. Commercial concerns.
Article 29:Government educational institutions, Fees for students belonging to the state and for others.
Article 30-A:Allocation of expenditure between capital & revenue
Article 31:Miscellaneous dues and special recoveries.
Article 32:Powers to the departmental Authorities to sanction refunds of revenue.
Article 35:Classification of refunds of revenue, limits for claim of Refunds of revenue
Article 36:Refund orders of revenue
Article 37:Classification of Transactions under suspense account.
Article 38(b): Sufficient funds must have provided for the expenditure in the appropriations Acts for the
current financial year or by reappropriation of funds sanctioned by a competent Authorities.
Article 39:All appropriations, sanctions and budget allotment for contingent expenditure shall be lapsed by
the end of the financial year.
Article 42:The Authorities Subordinate to the Governments may sanction expenditure or advances from
public money .
Article 44:When any Authority accords sanction for expenditure of a definite amount or up to a specified
maximum limit ,the amount should always be expressed both in words and rupees.
Article 45:Signature of Gazetted office on any order to A.G Should only be in ink& not in stencil or facsimile.
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Article 49:Date of effect of sanction.
Article 50:Lapse of sanction.
Article 52: Arrear claims.
Article 53:Bills of arrears of pay need not ordinarily be submitted to A.G/Pay &account officer Hyderabad for
pre audit.
Article 54 (f) note-2:T.A will be entertained if it is made after 3 months from the date on which the claim has
been fallen due. T.A bills time limit
Article 55: Payment of a claim which is barred by limitation of the time under any provisions of law relating to
such limitations should ordinarily be refused.
Article 56:Every Government servant who draws bills for Pays and allowances or contingent Expenses is
primarily responsible for the correction of amounts for which each bill is drawn.
Article 57:The Auditor General is responsible for the auditing of all expenditure charged against the
Government.
Article 58:Recoveries from pay bill should not exceed of pay.
Article 59:Govt.servant should be given proper attention to all objections and orders received from the
Accountant General.
Article 62 :The Govt. has powers to create or abolish posts in the state.
Article 63:Powers of Subordinate Authorities to sanction additional Establishments.
Article 64:Additions to Establishments or increase in the emoluments of existing posts.
Article 65:The scale of pay proposed for new post should be the same time scale as that already in force for
posts of the same category.
Article 66:Details to be furnished with Establishment proposals.
Article 67:Proposition statements.
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Article 68:Instructions for preparing Proposition statements.
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Article 69:Verification of Proposition statements by Auditor General.
Article 70:Distribution of Non-Gazetted establishments into Sections.
Article 71:Annual returns of the Establishments.
Article 72 (B):Pensions which are paid through Banks, post offices are to be paid on last working day of each
month except for the month of march.
Article 73:Drawing officer should not sign pay bills earlier than is reasonably necessarily in advance of the
date of presentation at the Treasury.
Article 74:Drwawl of pay above an efficiency bar not permitted.
Article 75:Recoveries by one department from another department of the state Govt.The drawing officer
should attach an increment certificate(FORM-49) to every bill on which periodical increment done.
Article 76:When any pay is due in India to a Govt servant who is absent from India ,he should make his own
arrangements to receive it in India.
Article 77:Pay ,etc due to member of the Territorial army when called out for service.
Article 78:Reports transfer of charge of Gazetted Government servant.
Article 79:Two specimen signatures Gazetted servant has to forward to the A.G who desires to draw leave
salary and other allowances in another state.
Article 80 (A):The pay and allowances can be drawn for the day of government servants death irrespective of
hour death takes place
Article 80 (b) & 81:pay due to Govt servant where about are unknown.
Article 82:T.A bills requires counter signature of the controlling officer.
Article 83:Travelling allowances of Non-Gazetted police officers.
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Article 84:Advances of travelling expenses for tours. All drawing officers should maintain a register for
recording the advances paid.
Article 86:Deduction of income Tax from Govt servant From the salary. DDO should enclose Income–Tax
recovery certificate for February bill.
Article 85:Deductions of of PF,APGLI from pay bills.
Article 87:Attachment of pay& allowances of servants by Civil courts.
Article 88:Responsibilities of Government servant for recovering amounts attached by Civil cases from Pay
and allowances.
Article 89:Hospital stoppages.
Article 90:Fines imposed on subordinates for ordinary neglect of office duty.
Article 91:Definition of contingent charges.
Article 93:Authorities to competent to sanction contingent charges.
Article 94-96:Permanent advances.
Article 95:For sanctioning of permanent advances to Govt. Servants the department of secretariat should
send the proposal to finance & planning dept.
Article 96 (a):The procedure for issue and payments of the amounts to be followed of motor bus warrants to
the Motor bus owners by district supdt.of police department.
Article 98:The DDO’s should enclose a true copy of permanent acknowledgement sent to the sanctioning
authority to their own salary bills.
Article 99:Temporary advances for specific purposes.
Article 100:Advances for contingent charges to be incurred on tour.
Article 101:Advances for law charges.
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Article 102:Classification of contingent charges as counter signed and non counter signed, Grouped for the
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purpose of control and audit.
Article 103:Contigent expenditure should be recorded in a register to be maintained in each office.
Article 105 (B):The amount of bills paid by book transfer should be entered in the contingent register in Red
ink.
Article 106-107:Recoupment of permanent advances.
Article 108-109:Detailed monthly bill for countersigned contingencies.
Article 110-111:Countersigning authority’s contigent register.
Article 112:The outer signing authority should communicate t disburser the items if any disallowed with
amount in the monthly contingent bills.
Article 113:List of Abstract contingent bills.
Article 114:The charges on account of exchange payable to Reserve bank should be borne by the department.
Article 115:Inter Departmental Transfers.
Article 116:Contingent charges incurred on other Government servants.
Article 117:Special instructions regarding bills of offices in Hyderabad city.
Article 118:Control of contigent expenditure against appropriation.
Article 119:service postage stamps should be used for service of Government.
Article 120:No Municipal tax is payable on a public building situated in a cantonment.
If the building is occupied a single department ,the department should pay the Taxes.
Article 120-A:Cleaning Etc Charges.
Article 121:Electric current charges.
Article 122:Introduction of stores.
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Article 123:Authorities competent to purchase stores.
Article 124:Forecasts of requirements and time of purchase.
Article 125:Certificate for hiring of vehicle bill should be enclosed while procuring of vehicle.
Article 127:Acceptance of tenders.
Article 128:Supply of stores – Execution of agreement.
Article 129:Security to be taken from contractors discussed..
Article 130:Examination of contracts by the Accountant General.
Article 131:Tender and Agreement form.
Article 132-132-A:Claims in respect of imported stores lost or damaged.
Article 133:Stock accounts. The Head of an office or any Government servant who is entrusted with stores of
any kind of should take special care in arranging for their safe custody.
Article 134:Stock accounts of raw materials and expandable stores.
Article 135:The government libraries and museums should maintain catalogues as well as the prescribed
stock accounts or inventories
Article 136:Valution of stores in the stock accounts.
Article 137-138:Receipts and disposal of stores.
Article 139:Inspection of stores.No Government servant should hold stores in stock in excess of the amounts
likely to be required during a responsible period.
Article 140-142:Unservicable stores.
Article 143:All stores should be verified periodically in the manner prescribed for each department and at
least once a year.
Article 145:Discrepancies found on verification of stores.
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Article 146:The regulations & rules relating to the audit by the A.G of the accounts ,of the stores and stock
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kept in Govt departments & offices are printed in Appendix-10
Article 147:Definition of works , Classification of works as original works and repairs & maintenance.
Article 148:Works are also classified in to Productive or Unproductive.
Article 149:Worksallowted to public works Department.
Article 150:Works allotted to the forest department nad excise department.
Article 151-153:Worksallowted to other Departments.
Article 154:Electrical works.
Article 155:Minor irrigation works.
Article 156:Selection of site.*The site for a new building should,if possible ,be fixed before the detailed plans
and estimates are prepared.
Article 157:Preparation if estimations.
Article 158:Powers delegated by the govt to departments to sanction of expenditure works of construction
and repair.
Article 159:Repairs to building.*The cost of the Annual Repairs to a Government building occupied partly by a
District board office or offices should be limited to 1 percent of the capital cost of the building.
Article 160:No information concerning them may be communicated on any account to any contractor ,Piece
–worker or prospective tender.
Article 161:The sanction to an estimate should always be regarded as being strictly limited to the precise
objects for which the estimate was intended to provide.
Article 162:Supplementary estimates.
Article 163:Works are executed by one or other of the four methods.
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Article 164:Purchase of materials and invitations to tenders.
Article 165:Provision of funds.
Article 166:No work which s to be executed under a contract should be started until the contractor has
signed on a formal written agreement.
Article 169:Starting a work with out a sanctioned estimate or without adequate funds having been provided.
Article 172:Muster rolls should be prepared & dealt with in accordance with the rules.
Article 173:Labour engaged departmentally through a contractor .
Article 174(a):Measurement book.*All work done other wise than by daily labour and all supplies relating to a
work should be paid for on the basis of Measurements recorded in a measurement book.
Article 177:No advances should be paid to contractor except with the special sanction of the Government or
of a competent Authority to whom they have delegated Powers to sanction such advances.
Article 179:Liability of contractors.
Article 180:Lending Government tools to piece-works in the scheduled areas.
Article 182:Disposal of surplus material.
Article 183:Protection of religious edifices.
Article 185:Administrative approval and technical sanction of works.
Article 190:The piece work contract method should ordinarily be used only for works costing not more than
Rs.2500 each.
Article193-194:Acceptance of tenders.
Article 195:Agreements with Contractors
Article 195(A):Rates in excess of those stated in an agreement must on no account to be paid.
Article 197:A Revised estimation should be submitted when the sanctioned estimate is likely to be exceeded
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by more than 5% for any Cause.
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Article 197:Lapse of sanction to estimates.
Article 203:Works executed by Agricultural officers as public work disbursers.
Article 204:Works executed out of Loans granted to local bodies.
Article 206:The payment of wages to daily labor engaged departmentally should not be differed till
measurements are taken.
Article 208:Excise officer should consult the local public work officers about any work may involve engineering
difficulties.
Article 209:Authorities competent to sanction miscellaneous expenditure.
Article 211(A)-1:Certain instructions should be observe by sanctioning authorities in the matter of according
sanctions for grants-in aid ,contributions ,grants, to public bodies ,institutions etc.
Article 212:Scholorships and stipends.
Article 213:Discretionary grants by the Governors,Collectors.
Article 215:Compensation fro Loss of Property.
Article 221(i):Interest should be charged at the Rate prescribed by the Government for the class of loans
concerned.
Article 222:Loans to Municipalities and to Zilla Parishads and other Local bodies.
Article 223:Advances to Cultivators.
Article 225:Miscellaneous loans and advances.
Article 226:TheGovt may sanction the interest bearing advances to their servants in accordance with the rules
mentioned.
Article 227:Personal security bonds.
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Article 230(a):Advances will be given to all the officer of the state Government including the A.I.S officers
working in the state Government .
Article 231:Advances for the purchase of motor Cycles.
Article 232:Advances for the purchase of Conveyances other than motor cars and motor Cycles.
Article 233-A:Advances for purpose of construction of house(H.B.A).
Article 233-B:Advances for purchase of Horses and Saddlery.
Article 235:Advances for the purchase of type writers.
Article 238:*Advances to Govt. servants on transfer to and from foreign services,tofamilies of Govt. servants
who die while in service.
Article 239:The transfer Travelling advances sanctions.
Article 239:An advance of pay and travelling allowances may be granted to Govt. servants for an advances on
his transfer.
Article 240:Advances on return from leave or special duty out of India and on first appointment.
Article 241:Advances to patients sent for anti-rabic treatment.
Article 242:Advances to Government servant on transfer to and from foreign services.
Article 242-A:Advances to Government servants proceeding on deputation out of India.
Article 242-B:Festival advances.
Article 242-C:Advances to families of Government servants ,who dies while in service.
Article 244:Advances to junior I.A.S and I.P.S officers.
Article 247:Imprest for minor irrigation wotrks and works pertaining to rural water -supply Schemes.
Article 249:Advances to Contractors and Labours employed on works executed by the Revenue Department in
the schedule area.
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Article 257:Forest advances.
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Article 259:The A.G will furnish the Government with annual statements of all outstanding loans to enable the
Government to review the transactions.
Article260:powers of officers to write off irrecoverable loans & advances.
Article262-266:Classes of Civil deposits.
Article263:Trust interest Funds.
Article265:Unclaimed Provident Funds deposits.*
Article 267:The Treasury should not credited any amount under a deposit head with out the formal sanction
of the Competent Authority.
Article 268:No transactions other than cash transactions may be accounted for in the deposit section of the
Govt account.
Article 273 r/w -5:Responsibilities for losses of public money.
Article278:Security deposits-Contractors.
Article281:Post office savings bank deposits.
Article 285:Post office savings bank pass book ,fidelity bonds ets,should be kept in safe custody.
Article286:A Security deposit taken from a Govt servant should be retained for at least six months from the
date when he vacates his post.
Article 287:Govt servant furnished security transferred to another office –security should be retained in 1st
office until period expires.
Article 289:AnnualValution of Government Promissory notes.
Article 290:Repayment of security deposits.
Article 291:Repayment if cash deposits in the post office savings bank.
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Article 293:Securitydeposite employer of a Government servant on foreign service.
Article 295:Losses with which the Reserve bank is concerned.
Article 296:Losses of cash due to the acceptance of counter foist coins.
Article 299:Loss of Occurs-Damages to immovable Govt. Property.
Article301:Departmental enquiries regarding frauds in which Government servants are involved.
Article302:Procecution of embezzlement of public property.
Article 304:Classification of Local funds as District funds,Panchayatfunds,Municipalfunds,Education funds and
Market committee funds etc.
Article306:Grants to Local and other bodies.
Article 307:Loans to Local bodies.
Article 308-309:Charges recoverable from local bodies.
Article 311:Time limits for claims by local bodies
Article 312:Arrears claims by local bodies.
Article 313:Rounding of Financial transactions between Government and Local bodies.
Article 315:Allocation of expenditure between capital and revenue and financing of capital expenditure.
Article 316:work done for another Government.
Article 317:Disposal of Govt ,land and buildings discussed.
Article 318:Endowment for Scholarships ,Prized etc.
Article 319:NoGovt property should be insured at the cost of the government exceptional cases in which
insurance is permitted
Article 320:Rounding off of Transactions in Govt .Accounts.
Article 323:Erasures.
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Article 324:Supply of firms.
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Article 325:Service books
Article326:Destruction of official records connected with accounts.
Article 327:Reports of deaths of European Government services
Article 328:Reports of deaths of pensioners.
Article 329:Delegation of unions Functions by consent of state.
1. CPS means Contributory Pension system.

2. CPS was introduced in AP through the.... G.O.Ms.No, Dt:22.09.2004.
3. State Government have introduced CPS to all the employees recruited on or after 01.09.2004.
4. Amount of monthly Deduction from Employees basic Pay+DA in CPS is.....10%.
5. Amount of Matching grant from the Government to CPS is Equal to Employees Contribution.
6. Regulatory Authority of CPS is PFRDA .
7. PFRDA means.... Pension Fund Regulatory and Development Authority.
8. NSDL was appointed by.. .PFRDA .
9. NSDL means .. National Securities Depository Limited.
10. Website for applying for PRAN number www.npscra.nsdl.com
11. Who maintain the records of Contribution& its deployment in various pension fund schemes for the
employees ..CRA
12. CRA means... Central Record Keeping Agency .
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13. PFMs means Pension fund Managers.
14. PFMs in CPS are SBI,UTI and LIC.
15. Types of Accounts in CPS are Tier-1 and Tier-2
16. Default type of Account in CPS:Tier-1.
17. In which Account Government will not spend thier matching grant in CPS is Tier-2
18. At present Allowcation of Funds in PFMs in the Ratios of .... 35:31:34
19. NPS means National Pension System.
20. CPS withdrawal procedure for the AP state government employees as per Go.NO.62,Dt;7.3.14.
21. CPS:As per G.O.NO.62,Up on superannuation 40% pension wealth should be utilized for purchase of an
Annuity.
22. CPS:As per G.O.NO.62, Up on superannuation 60% pension wealth should be paid to the employee.
23. CPS:As per G.O.NO.62, Up on superannuation 100% pension wealth should be paid to the nominee of the
employee.
24. CPS: when an employee wants exit from CPS ,80% pension wealth should be utilized for purchase of a n
Annuity.
25. From which Website we can view Our Statement of Our PRAN Account www.CRA-Nsdl.com
26. PRAN means Permanent Retirement Account Number.
Important Forms Used in CPS(NPS)
27. Form N1 : DTA Registration.
28. Form N2 : DTO Registration.
29. Form N3 : DDO Registration.
30. Form N4 : DTO Covering Letter for DDO Registration.
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31. Form S1:Application for Allotment of PRAN .
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32. Form S2 : Subscriber Details Change.
33. Form S5 : DDO Covering Letter for Subscriber Registration.
34. Form S6 : DTO Covering Letter for Subscriber Registration.
35. Form S7 : Subscriber's Photo and Signature Change .
36. Form S8 : Covering Letter of DDO for Change in Photo and Signature of Subscriber.
37. Form S10:Subscriber Registration Form Tier-II 36.Form S12-Withdrawal Form Tier II .
Para-1.1: Estimated receipts and expenditure of the state for each financial year has to be laid before two
houses of Legislature.(Divisions of Annual financial statement or Budget.).
This statement is known as the “Annual Financial Statement” or popularly known as ‘Budget’.
Para-1.2: The consolidated fund of the state is formed out of all revenues received by the Govt of the state.
Para-1.3: The transactions relating to the consolidated fund are accounted in three different sections.
Para 1.4:The transactions relating to the Consolidated Fund are accounted for in three different sections,
a. Revenue Account b. Capital Account c. Loan Account
Para-1.5: Contingency fund of the state has been constituted by the A.P contingency fund Amendment Act.
Para-1.6: Public account of the state – Pertains to all Public Money.
Para 1.7:The Public Account of the State pertains to all public moneys received by or on behalf of the State
Government, which are not creditable to the Consolidated Fund of the State — See Articles 266 (2) and 283 of the
Constitution of India.
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Para 1.8:The accounts relating to Provident Funds, Reserve Funds, Deposits and Advances record transactions in
respect of which the Government act as bankers receiving amounts
Para 1.9:Article 202 (2) (b) of the Constitution requires that the estimates of expenditure embodied in the annual
financial statement should distinguish expenditure on revenue account from other expenditure.
Para-2.1: The Government of India have introduced a new system of budget and accounts classification.
Para-2.6: The budget process and design should sub serve-objectives.
Para-2.11: Each department has got a series of programmers or scheme and each is delt with on a file basis.
Para 3.1:The existing budget and account classification is largely designed to secure the basic objective of ensuring
control over the appropriations made by the Legislature to the Executive and the allotments made by the
Departments to the subordinate authorities.
Para 3.2: In the changed circumstances, the budget and accounts have to fulfill a new purpose and acquire a new
dimension.
Para 3.4.1:In pursuance of the recommendations of the Commission, a team of officers was constituted by Govt of
India and they have conducted a comprehensive review of the existing classification structure & heads of account.
Para 3.4.2:For a purposeful review of Government operations, a scheme of classification consisting of a number of
tiers is needed.
Para 3.5.3:Five Tier Classification.
Para 3.32.1:Sectoral Classification: - The existing practice of denoting capital alphabets to the sector classification
is continued in the revised classification also.
Para 3.32.2:Major Heads of Account: - While only three digit code was assigned to the major heads in the pre-
revised classification a four digit numerical code has been assigned in the revised classification.
Para 3.32.4:Sub-Major Heads of Accounts.
Para 3.32.5:Minor Heads of Accounts.
Para 3.32.6:Sub and Detailed Heads of Accounts.
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Para 4.1:Receipts of Government flow from many sources and are of different kinds.
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Para 4.1: Accounting system in India-Evaluation.
Para 4.2.1:For a proper understanding of the structure of taxation, it is necessary to group the taxes according to
their character.
Para 4.2.2:Under the various major heads of tax revenue, minor heads depending on the magnitude of the
revenue collected under each head have been proposed. Accordingly, certain existing minor heads, which are of
little financial significance, have been combined together into a single minor head.
Para 4.2.3:Another important change made in the Pre 1974 structure of minor heads relates to refunds of tax
revenue. All refunds were being accounted for under a single minor head styled “Deduct --- Refunds”.
Para 4.3.1:As a source of revenue, non-tax revenues are not as significant as tax revenue. It could therefore, be
argued that an elaborate system of classification for “Non-Tax Revenue” may not be necessary.
Para-4.4: All the balances in the Treasuries and in the Bank on Government Account treated as a single
balance of the central Government.
Para 4.6: major heads of Accounts were, for the first ,grouped under several sections.
Para 4.8:The major heads ‘Education’ and Art and Culture, are clubbed into one major head ‘Education, Sports, Art and
Culture’ in the revised classification under receipts.
Para 4.9:The major heads ‘Medical’ and ‘Public Health’, Sanitation and Water Supply are rationalized into ‘Medical and
Public Health’ and ‘Public Health’ and ‘Water Supply and Sanitation’.
Para 4.10: In the contingency fund , the transactions are accounted for in th same manner as under the
consolidated fund.
Para 4.11:The nomenclature of ‘Community Development’ is changed as ‘Other Rural Development Programmes’.
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Para 4.12:The major heads ‘Minor Irrigation’, ‘Soil Conservation’ and ‘Area Development’ and ‘Irrigation, Navigation,
Drainage and Flood Control Projects’ are rationalized into ‘Minor Irrigation and “Major Irrigation and Medium
Irrigation’.
Para 4.13:A 4 digit code has been allotted to Major heads in place of 3 digits and 2 digits code allotted to sub
major heads. A fresh 3 digit code to all minor heads have been prescribed.
Para 5.1:The expenditure major heads on revenue account were grouped into four sectors namely, “A General
Services”, B. Social and Community Services”, “C. Economic Services” and “D. Grants-in-aid and Contributions”.
Para-5.1: The classification structure common to both Accounts and Plan.
Para 5.2.1: The sectorial classification presently adopted in accounts for the Revenue and capital expenditure
known as “Sections”.
Para 5-2-2: The sect oral classification adopted in the plan which, of course ,does not cover the entire amount
of Government transactions reflected in accounts.
Para 5.2.3:Fiscal Services:- The second sub-sector “Fiscal Services” had seven major heads to reflect the
expenditure of the departments or agencies entrusted with collection of taxes.
Para 5.2.4:Interest payments and servicing of debt:- In the major head “Interest Payments”, rationalization of
minor heads had taken place reducing the number considerably.
Para 5.2.5:Administrative Services.
Para 5.2.6:Pensions and Miscellaneous General Services:-
Para 5.3: Correlation with the plan classification.
Para-5.3.4: In the Accounts classification, there will be one more sector namely D.Grants-in-Aid &
contribution.
Para-5.4.2: In the plan Irrigation, flood ,control and powers are separate Head of department.
Para 5.4.3: In the case of industries, the classification proposed on the capital side is much more elaborate
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than the plan classification.
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Para 5-4-5: General education and technical education which are separate plan heads have been combined
under a single major head: Education” as both relate the function “Education”.
Para 5.5.2: The minor heads would need to be reviewed periodically in the light of the programmes under
taken by the Government.
Para 5.12:The sartorial classification in the Public account will be as detailed.
Para 5.10.1: Government Revenue.
Para 5.11: Expenditure on plan and Non plan.
Para 5.13.3: Classification of Non Residual Buildings.
Para 5.13.7: Transactions in UK.
Para 5.15: Accounting of Commercial Departments.
Para 5.15: Commercial Departments Accounting.
Para 5.17.2:Major Head of Accounts.
Para 5.13.1:The question of Exhibition of the transactions under he proposed scheme of classification has
been considered.
Para 5.13.4: Expenditure on investment in public sector and other under takings.
Para 5.13.5: Grants –in –Aid and loans advances by Government.
Para 5.13.7:charges in England.
Para-5.17.3: Codification of Sub-Major, Minor Sub and detailed Heads.
Para-5.17.4: Identification of plan schemes details.
Para 5.19.2: In sector Economic services at present there are 5 sub-sectors , whereas in the revised
classification nine sub-sectors are formed.
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Para 5.20.2: Correlation with plan classification.
Para 6.2:Tax Revenue.
Para 6.2.3:Tax Revenue Receipts
Para 6.3: Non Tax Revenue.
Para 6.3.1: Interest - Classification of Receipts.
Para 6.3.3: Classification of Receipts.
Para 6.5:Receipts in Capital Account.
Para 6.7.3:In case expenditure on a particular investment cannot be identified with a programme minor head, it
will be accounted for under the residuary minor head “Other Expenditure” in the relevant functional major head.
Para 6.8: The existing major heads ‘Education ‘ and ‘Art and culture’ are clubbed into one major head
“Education, sports, Art and culture”.
Para 6.9:Abolition of the Scheme of temporary capitalization of certain transactions.
Para 6.10:Appropriations to the Contingency Fund:-
Para 6.11:The nomenclature of “Community Development” is changed as “other Rural Development
programmes”.
Para 7.2.1: The sector “General services “will be divided into five sectors.
Para 7.2.6: Pensions and miscellaneous General services.
Para-7.4.1: The Sector Economic Services will be divided into 5 sub-sectors.
Para 7.5.3:”Special and backward areas” is a head of development in the plan under the sector “other
programs
Para 7.5.4: The major head “Other General Economic services” in this sub sector will include expenditure on
regulation of join stock companies, other business undertakings.
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Para 7.6: Agriculture and allied services.
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Para 7..6.2:The scheme for dairy development and milk supply has been split up from animal Husbandry and
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has been provided a separate major head “Dairy development”.
Para 7.6.3:A new major head for “Fisheries’ has been opened.
Para 7.7: Industries and minerals.
Para 7.8: Water and power development.
Para 7.8.3: Transmission -Schools.
Para 7.9: Transport and communications.
Para 7.11.2:The existing major head “Education” split up into “General Education”, Technical Education” and
“Sports and youth services”.
Para 7.11.5:A separate head “Nutrition” was opened.
Para 7.13.2:The major head “Minor irrigation” has been renamed as “Crop Husbandry “ so as to correlate with
the plan head of development.
Para 7.13.4:Mahor head of Forest has been renamed as “Forestry and wild life”.
Para 7.15.4: The functional major head “Minor irrigation” provides to record expenditure separately for
surface water and Ground water.
Para 8.1:The heads of account in the sections “Public Debt” and “Loans and Advances” have been restructures so
as to make the budget and accounts more informative and meaningful.
Para 8.3:The major head “Internal Debt of the State Government” had minor heads for “Market Loans” and “Loans
from LIC, GIC, NABARD, NCDC and other Institutions”.
Para-8.7.5: Materials, equipment and other commodities received from the foreign countries as Aid.
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Para-14.1: According to the principles of the Account ,Recoveries of Expenditure are taken as Reduction of
Expenditure in certain cases.
Para-16: The Head of the departments are required to submit Number statement to the Finance dept.under
A.P budget manual.
Para-16.12: Lump sum provision is not permissible in budget estimates.
Para 7.17.1: Industries and Minerals.
Para 7.18.1: Transport.
Para 7.19.1: Science and Technology.
Para 7.20.1: “Tourism” presently a function under sub sector “Transport and Communication” is shifted to
sub-sector: General Economic Services”.
Para 7.20.2:The function ‘civil supplies’ which is under ‘social and community services’ sector at present is
brought under ‘Economic Services’.
Para 7.20.3:’Census survey and statistics’ will record expenditure on census operations and Bureau of
Economics
Para 7.8: Abandonment of Revenue.
Para 7.8.3: Diesel Scheme
Para 8.7.1: Capital Outlay on Govt Schemes.
Para 8.7.3:Fertilisers-Purches and Distributions.
Para 8.8: Abolition of the scheme of temporary capitalization of certain transactions.
Para 8.9: Appropriations to the contingency fund.
Para 9.1: Classification of Revenue and capital.
Para 9.2: Classification of schools, colleges and Hospitals.
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Para 9.3: Classification of Secondary school.
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Para9.5: Classification of Revenue and Capital. The loan major heads introduced in the revised set up will mostly
correspond to the capital major heads outside the revenue account.
Para 9.6: All expenditure on temporary structures, whether falling under the category of major works or
minor works will be met from revenue.
Para 9.7: Classification of Special Repairs.
Para 9.8:work,-Appointment of charges for Establishments.
Para 9.8: Establishments to Appropriation of charges to work.
Para 10.1:The “Public Account” of the Government incorporates transaction in respect of which Government
functions as a banker.
Para 10.3:Classification of major heads in Public Account.
Para 10.4.1:This sector will record transactions which were upto 1974, accounted for under the section “Unfunded
Debt”
Para 10.4.3:Provident funds with one major head, namely ‘State Provident Funds’ (ii) Other Accounts with major
heads for “Trusts and Endowments, ‘Insurance and Pension Funds’ and Special Deposits and Accounts’.
Para 11.2:In the case of transactions between two Governments, on account of either services or supplies,
adjustments are made in such a manner and to such extent as may be mutually agreed upon by the
Governments concerned.
Para 11.3:Where a department of Government renders service or makes supply to a non-Government body or
an institution, recoveries are always made.
Para 11.4.1:The procedure prescribed for inter-departmental adjustments by book transfer .
Para 11.6:In respect of transaction on account of supplies or services rendered between two State Governments
or between
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a State Government and the Government of India, the settlement depends upon the terms of reciprocal
arrangement between Governments.
Para 12.4.1: Provident Fund.
Para 12.4.1: Classification of Provident funds.
Para 12.7.1: Advances of Transfer T.A.
Para 12.7.2: Festival advances are more in the nature of loans governments servants like flood advance,
advance for warm clotting etc.
Para 12.8.1: Miscellaneous Accounts.
Para 12.8.1: Miscellaneous Accounts.
Para 13.1: Interdepartmental Government Adjustments.
Para 13.4:Book Transfer. Procedure of Adjustments.
Para 13.5.2:Supplies and Services Adjustments
Para 14.2: In the case of receipts and recoveries on capital account, they are always taken as reduction in
expenditure under the capital major head concerned.
Para 16.2 : The ordinary annual estimates of the departments ar based on “standing sanctions” and are called
the part I estimates.
Para 15.1: Definition of financial statements and appropriations.
Para 15.1: Definition of budget Estimations
Para 15.4.1: Classification of Expenditure.
Para 16.11: pay and fixed allowances of an officer for a month become due only after the end of the month.
Para 11.1: Classification of Loan and Advances.
Para 16.11:Duties of Controlling officer and head of the Department
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Para 16.20.1: Preparation of Number statement.
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Para 16.4:Scheme of Sub and Sub detailed Head.
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Para 16.12: Lump-sum provisions should not as a rule be made in the budget estimates.
Para 16.16: The estimates for the class of expenditure required careful scrutiny by the controlling officer.
Para 16.20.2: The forms have been standardized and copies should be obtained by estimating officer from the
director of stationery on annual indents.
Para 17.4: Grants –in- aid (Recurring).
Para 17.5: Grants-in –aid (Non recurring).
Para 17.6: Proposals for loans to local bodies for new works or to any persons or body for an entirely new
object should be treated as part II scheme.
Para 17.7: Works.
Para 18.2:Scrutiny by Finance Department.
Para 18.4.1: The Finance department will prepare the Annual financial statement. Or the budget .
Para 18.4.2: Preparation of budget memorandum.
Para 18.5: copies of the budget publications will be sent to the secretary to the state legislature, for
circulation to the members of the Legislature, at the time presentation of the Budget.
Para 18.7.4:The assembly may assent or refuse to assent to any demand or assent to a demand subject to a
reduction of the amount specified therein.
Para 18.8: Appropriations Act.
Para-18.10:The Memorandum of variations between figures in Budget and Appropriation Act.
Para 18.11:Reports due from the commisioner of land revenue.
para 18.9:Vote on Account.
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Para 19.1.1: Definition of Chief Controlling officer
Para 19.2:Appropriations – unit and distribution.
Para-19.3: Description of method of watching actual of budgeted expenditure by a chief controlling officer of
the Department.
Para 19.3.1:Method of Watching.
Para 19.4.1: Disbursing officers Registers.
Para 19.9: Adjustments by Accountant General.
Para 19.11.5: Expenditure by forest departments.
Para 19.4: Disbursing officer’s register of actual.
Para 19.5 :Subordinate controlling officer’s register.
Para-19.7.1: Reconciliation of departmental figures with that of A.G of A.P Budget manual.
Para 19.11.2: Special procedure for public works and forest Departments.
Para 19.11.2: The divisional officers furnish all the information necessary for the watching of expenditure.
Para-20.3: New service scheme can be sanctioned with provision in Budget
Para-20.6: The Re-appropriation of savings from the savings under plan to Non plan is not permissible.
Para 20.6.4: Restrictions on powers of PWD.
Para 20.9: Preparation of Re Appropriation.
Para 20.14.1:Svings-Last date of submission of proposals.
Para 20.3.1:Budgets-Expenditure not provided.
Para 21.6: Committee on public Accounts.
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Rules in Detail (short)
Rule 2&3:Serving employees/pensioners whose where abuts are not known.
Rule 3(1): The portion of the pension to be commuted should consist of whole rupee.
Rule 3((iv):These Rules shall not apply to appointments, whether temporary or permanent made on or after
01-09-2004 into all the Institutions receiving Grant-in-Aid from the Government
Rule 4:Government servants transferred from services and posts to which these rules do not apply.
Rule 5:Regulation of claims to pension or family pension.
Rule 5(b):The day on which a Government servant retired or is discharged or is allowed to resign or
Voluntarily retire from service.
Rule 6:Full pension subjected to approved service
Rule 6(1):Provided that full pension and retirement gratuity admissible under these rules may be released by Audit
Officer/Pension Issuing Authority presuming the service to be satisfactory.
Rule 6(2): If the service is not satisfactory, the pension sanctioning authority may by order make such reduction in the
amount of pension or gratuity, or both, as that authority may think proper:
Rule 7(1): A Government servant shall not earn two pensions in the same service or post.
Rule 8:Pension subjected to future good conduct.
Rule 8(2): Where a pensioner is convicted of a serious crime by a Court of law, action under sub-rule (1) shall
be taken in the light of the judgment of the Court relating to such conviction.
Rule 9:Government has the right to withhold or withdrawn pension of Retired Government servant.
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Rule 9(2(a)): Provided that where the departmental proceedings are instituted by an authority subordinate to
the State Government, that authority shall submit a report recording its findings to the State Government.
Rule 9(2(b)): The Departmental proceedings, if not instituted while the Government servant was in service,
whether before his retirement or during his re-employment.
Rule 9(4):In the case of a Government servant who has retired on attaining the age of superannuation or
otherwise and against whom any departmental or judicial proceedings are instituted or where departmental
proceedings are continued under subrule (2), a provisional pension as provided in Rule 52 shall be
sanctioned.
Rule 9 sub(5):Withhold or Withdrawn of pension. Rule 10 commercialemployments after retirement.
Rule 9(6(a)): departmental proceedings shall be deemed to be instituted on the date on which the statement of
charges is issued to the Government servant or pensioner of if the Government servant has been placed
under
suspension from an earlier date; on such date.
Rule 9(6(a(i)):in the case of criminal proceedings, on the date on which the complaint or report of a police
officer, of which the Magistrate takes cognisance, is made
Rule 10:Commercial employment after retirement.
Rule 11:Restriction on practice in commercial Tax and other cases after retirement.
Rule 11(2): No retired officer of the Commercial Taxes Department shall accept any engagement to appear on
behalf of any dealer in any sales tax proceedings
Rule 11(12):Employment under a Government outside India after retirement .
Rule 11(12(c)): “employment under any Government outside India” shall include employment under a local
authority or corporation or any other institution or organization which functions under the supervision or control
of a Government outside India.
Rule 12:Action to be taken to withhold or impose a cut in pension after forwarding the pension papers.
Rule 13:Qualifying service of a Government servant shall commence from the date he takes charge of the post
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to which he is first appointment.
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Rule 14(1):The service of a Government servant shall not qualify unless his duties and pay are regulated by
the Government .
Rule 14(2):The service rendered by an employee for unaided periods in a teaching or non-teaching post in
Aided Educational Institutions shall not qualify for pension.
Rule 14(2(a)): All full time contingent posts which were in existence for a period of 10 years or more and are
required to be retained on a permanent basis, should be converted into regular Government posts in the last
grade service w.e.f. 1-2-1980
Rule 15:Counting of service rendered under central Government.
Rule 16:Service as an apprentice shall not qualify for pension.
Rule 17:Counting of service on contract.
Rule 18:Counting of pre-retirement civil service in the case of re-employed Government servants.
Rule 21(1): All leave during service for which leave salary is payable and all extraordinary leave granted on
medical certificate shall count as qualifying service:
Rule 21(2): Counting of E.O.L period for undertaking job abroad for pension .
Rule 22:counting of periods spent on training.
Rule 23:Counting of periods of suspension. *The period of being under suspension not treated as duty.
Rule 24:Forfeiture of service on dismissal or removal.
Rule 25:Counting of past service on reinstatement.
Rule 25(1):A Government servant who is dismissed, removed or compulsorily retired from service, but is
reinstated on appeal or review, is entitled to count his past service as qualifying service
Rule 26:Government servant resigned and joined another post in same Government-Consequential benefits in
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matter of pay fixation.
Rule27: Effect of interruption in service *The pension sanctioning authority may by order ,commute
Retrospectively the periods of absence without leave extradinary leave.
Rule 27(b): unauthorized absence in continuation of authorized leave of absence so long as the post of
absentee is not filled substantively.
Rule 27(d):abolition of office or loss of appointment owing to reduction of establishment.
Rule 27(e):Transfer to non-qualifying service in an establishment under the control of the Government if such
transfer has been ordered by a competent authority in the public interest;
Rule 28:The condo nation of interruption in service is to be regulated as per this rule.
Rule 29:Addition to qualifying service.
Rule 30:Verification of qualifying service after 25 years of service.
Rule 31:The expression “Emoluments” means pay as defined in the Fundamental rules.
Rule 31 Note-5:Pay drawn by a Government servant in a tenure appointment shall not be treated as
Emoluments.
Rule 31 note 10(iii):Counting of notional pay in Automatic Advancement scales of Teachers as
emoluments.
Rule 31 note 10(iiv):Personal pay to protect the emoluments
Rule 32:Average Emoluments shall be determined with reference to the emoluments drawn by a Government
servant during the last ten months of his service.
Rule 33:Superannuation pension.
Rule 34:Retiring pension.A retiring pension shall be granted to a Government servant who retires, or is retired,
in advance of the age of compulsory retirement, in accordance with the provisions of Rule 43 or Rule 44
Rule 35:Pension on absorption or under a corporation 'company or body.
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Rule 36:Conditions governing grant of pension to persons on absorption in or under a corporation 'company
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or body.
Rule 36(4(a)): Receiving the monthly Pension and Retirement Gratuity already worked out, under the usual
Government arrangements;
Rule 36(14(a)): Government employees transferred to an autonomous organisation consequent on the
conversion of a Government Department into an autonomous body.
Rule 36(14(b)):State Government employees permanently absorbed in Central Government’s Companies/
Corporations/Public Sector Undertakings; and
Rule 37: Invalid pension.
Rule 37(2(a): at least three months shall be given to a Government servant in permanent employment before
his services are dispensed with on the abolition of his permanent post.
Rule 37(2(c)):No compensation pension shall be payable for the period in respect of which he received pay
and allowances in lieu of notice.
Rule 38:Compensation pension.
Rue 39:Compulsory retirement pension.
Rule 40:Compassionate Allowance. The authority competent to dismiss or remove him from service, may, if the
case is deserving of special consideration, sanction a compassionate allowance not exceeding two-thirds of
pension or gratuity or both which would have been admissible to him if he had retired on invalid pension.
Rule 41: Amount of compassionate allowance.
Rule 42:Every Government servant to whom these rules apply shall compulsorily retire on attaining the age of
superannuation.
Rule 42(1): Date on which a Government servant should retire
Rule 43:The conditions for opting to seek retirement voluntarily.
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Rule 43(1): A Government servant shall have the option to retire from service voluntarily after he has put in not
less than twenty years of qualifying service.
Rule 43(7(i): Counting of periods of extraordinary leave availed by Doctors.
Rule 43(7(ii):Counting of contingent service prior to conversion as last grade service.
Rule 43(7(iii):Procedure for permitting voluntary retirement.
Rule 44:At any time after a Government servant has completed 33 years of qualifying service but before
Attaining 58 years of age.
Rule 44(1):At any time after a Government servant has completed 33 years of qualifying service but before
attaining 58years of age.
Rule 44(1(a)):The Government servant gives notice in writing to the appointing authority at least three months
before the date on which he wishes to retire
Rule 45(3)(i):In calculating the length of service, fractions of a year equal to six months and above shall be
treated as a completed six monthly period.
Rule 45(4):The service pension of family pension should be rounded off to the next higher rupee.
Rule 46:Payment of interest on gratuity. A Government servant, who has completed five years qualifying
service and has become eligible for service gratuity or pension under Rule 45, shall on his retirement, be
granted retirement gratuity.
Rule 46(A(i)):gratuity: 1/4th of emoluments for each completed six monthly period of service, subject to a
maximum of fifteen times the emoluments or Rupees sixty five thousands whichever is less.
Rule 46(A(ii):Gratuity: 3/16th of emoluments for each completed six monthly period of service, subject to a
maximum of 12.375 times the emoluments or Rupees one lakh, whichever is less
Rule 48:Lapse of retirement Gratuity.
Rule 49(i):The Government servant has a family , the nomination shall not be in favour of any person or other
Persons other than the members of his family.
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Rule 49(ii):The government servant has no family, the nomination may be made in favor of a person or
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Persons, or body of individuals, whether in corporate or not.
Rule 50:Family pension.
Rule 50(a) :To a Government servant entering service in a pensionable establishment on or after the 29th Oct-
1979.
Rule 50(b): To a Government servant who was in service on 28th October, 1979 and came to be governed
by the provisions of these rules.
Rule 50(c):To a Government servant who dies after retirement from service and was on the date of death in
receipt of a pension, or compassionate allowance, referred to in Rules 33, 34 and 37 to 40 other than the
pension referred to in Rule 35.
Rule 50(2):The family of the deceased shall be entitled to a monthly family pension at 30% of the pay last
drawn :
Rule 50 (3) (a)(i):The sanction of enhanced family pension.
Rule 50(3(b)):After the expiry of the period referred to in clause (a), the family, in receipt of family pension
under the clause shall be entitled to family pension at the rate admissible under sub-rule (2).
Rule 50(4): Where an award under the Extraordinary Pension Rules of Andhra Pradesh is admissible, no
family pension under this rule shall be sanctioned.
Rule 50(5(i)):In the case of a widow or widower, up to the date of death or remarriage, whichever is earlier.
Rule 50 5(iii):The family pension shall be paid to such son or daughter through the guardian as if he/she were
a minor
Rule 50(6) (a)(i):The family pension shall be paid to both widows in equal shares.
Rule 50(9):Where family pension is granted under this rule to a minor, it shall be payable to the guardian on
behalf of the minor.
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Rule 50 12(a):“continuous service” means service rendered in a temporary or permanent capacity in a
pensionable establishment and does not include-Period of suspension
Rule 50(d): A person whose employment under the Government is of a casual nature or who is paid form out
of the contingencies;
Rule 50(e): A person employed in a work-changed establishment of the Government;
Rule 50 (f) :A person employed under the Government on contract basis.
Rule U/R 50 13(v):payment of family pension admissible in respect of physically handicapped children.
Rule U/R 50 13(vi):Family pension is not admissible to the second Wife
Rule U/R 50 13(vii):Admissibility of family pension to the children of a divorced wife.
Rule U/R 50 13(viii):Divorce is not legal separation.
Rule 50 13((ii)): Counting of fraction of 3 months or more.
Rule 50(13 (iii)) :Enhanced Family Pension in the case of Government servants who lose their lives
while performing risk borne official duties
Rule 50 (13 (iv)):Period of payment of family pension to the children.
Rule 50( 13(v)): Payment of Family Pension admissible in respect of physically handicapped
children.
Rule 5o(13((vi)):Family Pension not admissible to the second wife.
Rule 50(13 (vii)):Admissibility of Family Pension to the children of a divorcedwife
Rule 50(13 (viii)):Divorce is not legal separation
Rule 50(13 (ix)):Simplified procedure to settle the cases of employees dying in service
Rule 50(13 (x) ):Relinquishment of right to Family Pension
Rule 50(13 (xi)): Grant of Family Pension to the 2nd living wife
Rule 50(13 (xii) ):Payment of Dearness Relief to the Family Pensioners who avail the benefit of
compassionate appointment
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Rule 51:The sanction of Anticipatory pension.
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Rule 52:The subject of sanction of provisional pension.
Rule 53:Interpretation.
Rule 54:Power to relax.
Rule 55:Repeal and saving.
Rule 57:Amount of pension.
Rule 58:Retirement Gratuity.
Rule 58(b):If a Government servant dies in service after completing 5 years qualifying service, the amount of
retirement gratuity shall be equal to 12 times of his emoluments or the amount determined.
Pension Formulae:
𝑄𝑢𝑎𝑙𝑖𝑓𝑦𝑖𝑛𝑔 𝑠𝑒𝑟𝑣𝑖𝑐𝑒
Service pension = x Last pay drawn
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50
Enhanced Family pension=Last pay drawn x 00
0
Normal Family pension=Last pay drawn x 00
40
commutated pension=Last pay drawn x 00
Gratuity=Last pay drawn x ¼ x Service in Half years.
TYPES OF PENSIONS:-
1)SUPERANNUATION PENSION(service pension):- (rule- 33)
* Superannuation fixed by the Govt. superior service *58 years Inferior 60 years. Superannuation pension
shall be granted(Now 60 years to the All Government Employees).
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2)RETIRING OR VOLUNTARY PENSION:- (rule- 34) Govt. Permits to retire, under certain conditions.
i) 3 months prior notice.
ii) Must completes 20 yrs excludes EOL.
iii) No pending disciplinary cases.
3) INVALID PENSION (Rule-37): *Invalid pension sanctioned to an employee Who is certified medically unfit
for further duty.
a)Immediately from the date of issue of Medical Certificate.
b)If the employee is on leave at the time of issue of M.C. the Retirement orders may be issued on last day of
leave.
4) COMPENSATION PENSION:- (rule-38)
On abolition of a permanent post & not been provided
alternative employment of equal cadre/ status by the Govt.
5) COMPULSORY RETIREMENT PENSION:-(Rule-
Retires as a token of penalty/punishment.
6)COMPASSIONATE ALLOWANCE:(rule40)
A govt . servant who is dismissed or removed from service shall forfeit of his past service. Hence he is not
eligible for pension and gratuity. If the case is deserving of special consideration sanction a compassionate
allowance not exceeding
2/3 rd of pension/gratuity or both, Which would have been admissible to him if he had retired on invalid
pension.
7) PROVISIONAL PENSION:-(rule-52)
Retires on superannuation, and whom dept/judicial
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proceedings are pending 75% of normal pension will be sanctioned.
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After dropping the charges final pension may be paid after deducting provisional pension.
8) ANTICIPATORY PENSION:-(rule-51)
If delay is anticipated for final pension.
All the pension sanctioning authorities should sanction anticipatory pension including anticipatory family
pension. Copy of sanction order may be sent A.G.\L.F.Audit and entries made in the S.R.
*ANTICIPATORY SERVICE PENSION U/R -51(A)
90% Of Eligible pension as per G.O. Ms.No.186
Dt.24-05-2010 w.e.f 1-2-2010 (With time to time DA)
*It should be sanctioned by the pension sanctioning authority & Drawn by DDO in the APTC from-47 Under
Major Head 2071.
Pension rules- bits
*Minimum service Required for pensionary Benefits 10 years
*Maximum service counts for Pensionery benefits is 33 years.
*A fraction of year : 3 months or more be treated as 1 half year (Rule 42)
*Pension Rounded up to next higher Rupee.(Rule 40)
*Maximum Weightage (5) Years, who retires on Superannuation Pension U/R – 29 and 43
*Maximum Weight age 5 years, who retires on Voluntarily U/R –43( on completion of 20 years Qualifying
Service )a pensioner will be permitted to retire Voluntarily from Service should be given Weightage of
Maximum Period of 5 years or the period left over to reach superannuation or the period of difference
between 33 years and actual qualifying service which ever is shorter.
*Note :- No Weight age for invalid Pension and Family Pension40.
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*Minimum service required for an employee to get his Benefiters Enhanced family Pension 7 years
*Enhanced Family pension will be paid up to 7 years from Retirement
*Up to the ……...age of the employee ,his Benefiters will get Enhanced Family Pension 65 years
*A Government employee died in service leaving behind the wholly dependent father, he is eligible for Family
Pension and Gratuity.
*A widowed daughter of a pensioner whose wife had predeceased him is eligible for sanction of Family
pension.
*A retired employee pending sanction of the pensioner benefits , without a valid nomination.
*The DCRG is payable All family members in equal shares.
*A Government employee whose wife predeceased him has left behind the following family members. The
family pension is eligible for sanction to Dependent son age 19 years.
*When an employee dismissed from service applied for sanction of service pension eligible 2/3 of service
Pension eligible.
*Minimum financial assistance is payable after retirement under RPS 2010 is RS.3500.
* Minimum financial assistance is payable after retirement under RPS 2015 is RS.6500(GO.51,Dt:08-05-2015)
*Anticipatory family pension is payable to the spouse in the event of the death of the Government servant is
75% of eligible pension.
*Communication of the monthly pension will be given up to the maximum of 40%.
*Time required to restore commuted amount to an employee after 15 years.
*Percentage of Emoluments of the pension will come to the A.I.S officer is 50%.
*Minimum service required for getting half of the Emoluments to the A.I.S Officer is 20 years.
*Application form needed for Commutation of pension where medical Examination is necessary is Annexure -
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II
*If the date of birth of the Employee is middle of the calendar month ,the Government servant has to retire
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on the AN of the last day of that Colander year.
* If the date of birth of the Employee is First of the calendar month ,the Government servant has to retire on
the AN of the last day of proceeding month.
* If the date and Month Employee is not found in SR ,First July shall be taken as the date of birth.
*If Month and year are known but not the exact Date ,16th of that month should be taken as the Date of
birth.
*The Normal Family pension is payable from the date of completion of 7 years from the date of demise till
death or remarriage.
Miscellaneous:
*The pay bill register of an office of financial years should be preserved 5 years.
*All Government Cheques issued are valid for payment within 3 months from the date issue.
*The commutation table will facilitate the fixation of lump sum payment Commutated value of pension.
*The number of years of maximum service to be added s weightage to bridge the gap between the actual
Qualifying service and the maximum of 33 years as of now is 5 years
*Invalid pension sanctioned to an employee Who is certified medically unfit for further duty.
*An employee retired from service is eligible to get pensionary benefits if he completed after 10 years of
Service.
*A Government employee died in service leaving behind the wholly dependent father, he is eligible for Family
Pension and Gratuity.
*A widowed daughter of a pensioner whose wife had predeceased him is eligible for sanction of Family pension.
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*A retired employee pending sanction of the pensioner benefits , without a valid nomination. The DCRG is
payable All family members in equal shares.
*A Government employee whose wife predeceased him has left behind the following family members. The
family pension is eligible for sanction to Dependent son age 19 years.
*Commuted value of pension is payable to in the event of death of employee Wife the nominee for pensioner
benefits.
*When an employee dismissed from service applied for sanction of service pension eligible 2/3rds of service
Pension eligible.
*The finance commission of India comprises of Four Members & chairman.
*The C.A.G is appointed by The president of India
*Permanent advance of a unit office of a Dept in a Mandal is sanctioned by The Government.
*Appropriation Act of a state is issued after the assent of the Governor of the state.
*Festival advance of a Government servant is sanctioned on requisition Once in a calendar year.
*All cases of misappropriation of Government funds are to be reported to the authority for option
Accountant General.
*The finance commission is appointed by the president for a term of 5 years.
*The anticipatory family pension is payable to the spouse of a n employee is 75% of eligible pension.
*Sanction of expenditure on Obsequies charges Rs.10,000.
*The cadre strength of staff of the office will be maintained by The DDO
*The maximum limit of Medical reimbursement is both for employees and pensioners Rs 2,00,000.
*Commute value for interior Government servant 8.194
*Percentage of Anticipatory pension 80%.
*Minimum service required for getting Half of the Emoluments the offices of AIS is 20 years.
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*Percentage of pension of emoluments to the officers of AIS is 50%
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*Commutation of monthly pension maximum limit to the officers of AIS is40%.
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*Website for applying for PRAN number www.npscra.nsdl.com
*Surrender of earned leave proceeding valid up to 365 days.
*Advances must be sanctioned from Contingency fund.
*The deductions made from state government employee salaries will credited toConsolidated fund of the
state.
*In the sanction of Loans and advances to employee powers will be given to Head of the office.
*Pay bill register and Acquaintance registers of an Establishment will be retained and destroyed after a
periodof35 years.
*The service register of dismissed or discharged or resigned of an employee should be retained 5 years.
*Head of Account is classified in budget manual as Seven Tier classification.
*The nomination for pensionary benefits is compulsory.
*The Enhancement of retirement age from 58 to 60 years for all employees of AP state Government
as perGO.MS.NO 147,dt;30.06.2014.
*An amount of Rs.200 will be paid to all the pensioners as Medicalaalowance.
*CPS withdrawal procedure for the AP state government employees as per Go.NO.62,Dt;7.3.14.
*CPS:As per G.O.NO.62, Up on superannuation 40% pension wealth should be utilized for purchase of an
Annuity.
*CPS:As per G.O.NO.62, Up on superannuation 60% pension wealth should be paid to the employee.
*CPS:As per G.O.NO.62, Up on superannuation 100% pension wealth should be paid to the nominee of the
employee.
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T.R 1:Treasury Rules may called the A.P Treasury Rules.
T.R 2:Definitions.
TR 2(c): Government Account” means the total of the Consolidated Fund Account, the Contingency Fund
Account and the Public Account of the State.
TR 2(d): “Treasury” means any treasury of the State and includes a Sub-treasury
TR 2(g):“The Accountant-General” means the head of the office of audit and accounts subordinate to the
Comptroller and Auditor-General of India.
T.R 3: Location of Money standing in the Government Account.
TR 3 instructions1-3:Transactions of Government Treasury business through the Bank
TR 3 INS 4:Custody and use of the Cypher code, the Treasury Agencies’ Private check signal book and the
Secret Memorandum of differences between genuine and forged currency notes of the Reserve Bank of India
T.R 4:General system of control over Treasury.
TR 4 SR 1-7:Responsibilities of the Director and the Treasury Officer and the organizations of the Treasury
TR 4 SR 7-9:Verification and certification of monthly cash balance, etc.
TR 4 INS 11-12:Monthly accounts.
TR 4 SR 10:Procedure to be followed when a new District Treasury Officer is appointed to a district
TR 4 INS 13:Inspection of District Treasuries.
T.R 5:Sub-Treasuries.
TR 5 SR 1-2:Location of Sub-treasuries
TR5 SR-3 INS 4-5:Sub-treasury Officer.
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TR 5 SR 4-7:Responsibilities of the Tahsildar or Deputy Tahsildar and the Sub-treasury Officer
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TR 5 SR 8:Periodical examination of cash balances .
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TR 5 SR 9-11 INS 7-12:Verification and certification of cash balance, etc.
TR 5 ins 13:Monthly accounts.
TR 5 SR 12-13 INS 14:Inspection of Sub-treasuries.
TR 5 INS 15:Inspection of collecting deposits .Instruction under Treasury Rule 6
T.R 6:Office of the Accountant General under the control of comptroller and Auditor General of India.
T.R 7:Payment of Money into Government Account.
T.R 9:A Government servant may not except with the special permission of the Government deposits in a
Bank moneys withdrawn from the Government account under the provisions of section VII.
T.R 10:Receipt of Money by the Treasuries.
TR 10 SR 1-4 INS 1-3:Rules and Instructions applicable to departments generally .
TR 10 INS 4:Special to the Judicial Department .
TR 10 SR 5 INS 5-6:Special to the Public Works and Electricity Departments.
TR 10 SR 7:Procedure for receiving quasi public moneys.
TR 10 SR 8-9:Reciept of the money by the Treasury of bank
TR 10 SR 10:INS 7-10:Challan – Rules and Instructions -Applicable to departments generally
TR10 SR 11-14:Special to the Forest Department .
TR 10 SR 15-16A:Special to the Public Works Department Instrns.
TR10 SR 11:PROCEDURE IN TREASURIES. Treasuries which do not transact their cash business through the
Bank
TR 10 SR 12:Sub-treasuries
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TR 10 SR 12:INS 17-20:Instructions -Applicable to department generally
TR 10 SR 12:INS 21:Special to the Judicial Department.
TR 10 SR 13:Numbering of challans
TR 10 SR 14:Village remittances
TR 10 SR 15:INS 22-27:Amanaths
TR 10 SR 16:INS 28-30:Receipts for money – Rules and Instructions -Applicable to departments generally
TR 10 SR 17:Forest Department.
TR 10 SR 18:Public Works Department.
TR 10 SR 10:INS 32-34:Treasuries which transact their cash business through the Bank
Payments into the Bank by private persons -Rules and Instructions -Applicable to departments generally.
TR 10 SR 20:Payments into the Bank by Government Servants.
TR 10 SR 21:INS 38:Amanaths.
TR 10 SR 22:Village remittances.
TR 10 SR 23:Advice of certificate of receipt to be sent by the Treasury and the issue of consolidated receipts
by the Treasury.
T.R 11:Custody of moneys to relating to or standing in Government Account.
TR 11(2):The Bank is responsible for the safe custody of Government moneys deposited in the Bank.
TR 11 SR 1-2:Money in the hands of Government Servants.
TR 11 SR 3:Money held in the Treasury -
TR 11 SR 3 IND 3:Treasury balance and Currency Chest balance.
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TR 11 SR 3 INS 3:ADeposit in Currency Chest of sealed bag of coin or bundle of notes relating to a loss of cash
from the Currency Chest or the Treasury balance
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TR 11 SR 3 INS 4:Treasury strong room .
TR 11 SR 3 INS 5:Treasury padlocks and keys .
TR 11 SR 3 INS 5:ASpecial to the Archaeology and Museum Dept.
TR 11 SR 4:Verification of Treasury balance when there is a change of Treasury Officer or Treasurer
TR 11 SR 5 INS 6-7:Responsibilities of the Treasurer and the Shroff for the handling of moneys and the
security to be furnished by them.
TR 11 SR 5 INS 8:Precautions against substitution of coins in Treasuries.
TR 11 SR 6:Storage of treasurey.
TR 11 SR 7:Receipt of moneys into and issue of moneys from double locks
TR 11 SR 8:Sub-treasuries -Sub-Treasuries (other than Deputy Tahsildar’s Subtreasuries)- Strong room and
storage of treasure
TR 11 SR 8 INS 6:Deputy Tahsildar’s Sub-treasuries and collecting depots.
TR 11 SR 8 INS 10-15:CURRENCY CHEST BALANCES.C ustody and verification of Currency Chest balances .
T.R 12&13:Withdrawal of moneys from Government Account.
T.R 14:Powers of the Accountant General.
T.R 15: Powers of the treasury officer.
T.R 16:Drawl of fund from the Government Account.
TR 16 S.R.2: Form of Bills, etc. General (procedure for drawing moneys for payments other than pensions)
TR 16 S.R.2: INS :Procedure for payment of pensions I
TR 16 S.R.3:Pay and allowances (including leave salary) of Government Servants – Gazetted Servants -
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TR 16 S.R.7:Non-Gazetted Government Servants -General .
TR 16 S.R.11:Absentee statement.
TR 16 S.R.12:First drawl of pay .
TR 16 S.R.13:Increment certificates .
TR 16 S.R.14:Arrear bills.
TR 16 S.R.15:Pay of Private Police Guards and Additional Police .
TR 16 S.R.16:Travelling Allowances and Passages .
TR 16 S.R.16 INS2:Payment of cost of tickets issued on motor bus warrants in the Police Department.
TR 16 S.R.16 INS3:Drawal of pay and allowances for establishment in the Public Works Department.
TR 16 S.R.17:Other Miscellaneous payments to Government Servants -Overtime fees .
TR 16 S.R.18:Contingencies and other miscellaneous expenditure -Bills for contingent expenditure – General
instructions .
TR 16 S.R.20:Works expenditure charged as contingent expenditure S.R.20, Instrns.
TR 16 S.R.21:Advances for inspecting officers for contingent expenditure
TR 16 S.R.22:Recovery of amounts attached by Courts .
TR 16 S.R.22 INS-6:Certain special instructions regarding contingent expenditure -Supply of water .
TR 16 S.R.22 INS-7:Renting of private building for office and residential purposes.
TR 16 S.R.22 INS-8:Description Sub-rules & Instrns Page Services postage stamps .
TR 16 S.R.22 INS-9:Discount on stamps
TR 16 S.R.22 INS-10:Drawal of contingent bills in the Public Works Department.
TR 16 S.R.23:Grants in lieu of Magisterial fines.
TR 16 S.R.24:Educational grants-in-aid, scholarships, stipends and book allowances.
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TR 16 S.R.24 INS-11:Drawal of Govt. scholarships in the Social Welfare .
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TR 16 S.R.25:Statements of amounts due to the Government by a local body.
TR 16 S.R.26:Compensation awarded by Courts out of fines to injured parties.
TR 16 S.R.27:Refunds of Revenue – General .
TR 16 S.R.27 INS 12:Refunds of Land Revenue .
TR 16 S.R.27 INS 13: Refunds on account of stamps .
TR 16 SR.27 Ins:14. Refunds of process and poundage fees by Court of Law.
TR 16 S.R.27 INS 15:Refunds of process and poundage fees by Courts of law Refunds of registration fees.
TR 16 S.R.27 INS 16:Refunds of excess receipts on account of advertisements in the Gazette and other official
publications.
TR 16 S.R.27 INS 17:Refunds of College and examination fees and fees paid by publishers with reference to
the Text-book Committee Rules
TR 16 S.R.27 INS 18:Refunds of fines Instrn. Loans and advances .
TR 16 S.R.29:Survey Department bills
TR 16 S.R.30:Bills for survey charges in the Revenue Department .
TR 16 INS 19:Repayment of Revenue Deposits.
TR 16 INS 20:Repayment of Civil Courts Deposits .
TR 16 INS 21:Repayment of Revenue Deposits and Criminal Courts Deposits
TR 16 INS 22:Repayment of Personal Deposits.
TR 16 INS 23:Repayment of deposits in the Forest Department .
TR 16 SR 32:Treasuries which do not transact their cash business through the Bank-District Treasuries
TR 16 SR 33:Recovery of amounts attached by a prohibitory order of a Court of law from the pay, etc., of
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Government Servants
TR 16 SR 34:Recoveries of over payments from the last pay allowances or leave salary or pension of
Government Servants.
TR 16 SR 35:Cash orders on Sub-treasuries .
TR 16 SR 36:Payments to persons not in Government service.
TR 16 INS 24:Payment of Pensions .
TR 16 INS 25:Payment of Endorsed Bills.
TR 16 INS 26:Payment of Postal Money Order .
TR 16 INS 28:Description Sub-rules & Instrns Page Refunds of Revenue and Deposits
TR 16 INS 29:Repayment of Civil Courts Deposits
TR 16 INS 30:Receipt stamps on vouchers-Defacing
TR 16 INS 31:Transfer of payments
TR 16 INS 32:Duplicate “not payable” copies of bills
TR 16 INS 33(a):Treasury Bills Book
TR 16 INS 33(b):Register of Bills
TR 16 INS 34:Memorandum of deductions from bills
TR 16 INS 35:Miscellaneous
TR 16 INS 36:Sub-treasuriesGeneral
TR 16 INS 37:Issue of Service Postage Stamps
TR 16 INS 38:Payment of land cess, fishery rentals, entertainment tax, surcharge on stamp duty, etc., to
Panchayats
TR 16 INS 39:Payments at Salt and Customs Treasuries
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TR 16 48 INS 50:Local Fund cheques
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TR 16 SR 49:Time-expired cheques
TR 16 SR 50:Lost cheques
TR 16 SR 51:Cancelled cheques
TR 16 SR 52:Special rules relating to -Cheques drawn by officers of the Forest Department
TR 16 SR 54-56:Cheques drawn by officers of the P.W.D.
TR 16 SR 57-60:Treasuries which transact their cash business through the Bank -General Treasury Bills Book
TR 16 INS 56-A:Special to Local Funds
TR 16 SR 61:Cheques – General
TR 16 SR 64-76:Payment of Pensions Manner of payment and identification of pensioners
TR 16 SR 77:Payment of pensions by postal money order
TR 16 SR 78-79:Periodical appearance of pensioners for identification
TR 16 SR 80:Place of Payment
TR 16 SR 81-84:Transfers of service pensions
TR 16 INS 59:Transfers of political pensions .
TR 16 SR 85:Renewal of pensions payment
TR 16 SR 86-87:Lapse of service pensions.
TR 16 INS 61:Lapse of political pensions
TR 16 SR 88:Deceased pensioners -Other than political pensioners .
TR 16 INS 62:Political pensions Instrn.
TR 16 INS 63:Instructions regarding filing disburser’s halves of pension payment.
TR 16 INS 64:Register of pension payment orders .
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TR 16 SR 92:List of pensioners over 70 years of age to be sent by the Accountant General to Treasury Officers
TR 16 SR 93:Commutation of pensions -Service pensions.
TR 16 SR 94:Revenue pensions
TR 16 INS 66:Political pensions.
T.R 17:Special instructions to the Treasury Officers.
T.R 17 Ins 2:“When the Government or an authority subordinate to the Government under the powers
delegated to it by the Government, sanction a grant-in-aid to a local body or a private institution.
T.R 17 Ins 4:Advances from General and other Provident Funds if permissible under the Rules of the Fund, may
be drawn by Gazetted Government Servant on Form 40-A
T.R 17Ins 6:“When a subscriber to a Provident Fund is about to retire under the rules of the fund the money
lying at his credit in Fund becomes payable to him, he shall place himself in communication with the
Accountant-General
T.R 18:Treasury Officer may refer disputed claim to the Accountant General.
T.R 19:Payment should be made in the same district when a claim arises.
T.R 19 Ins 1:A Gazetted Government Servant whose pay is not less than Rs. 5 00/- a month may, if there is no
Branch or Pay Office of the State Bank of India
T.R 19 Ins 2:Secretariat Staff.
T.R 19 Ins 3:Police Department
T.R 20:Drawl of leave salary of Gazetted Government servant.
T.R 20 Ins 1:Leave salary :—The detailed procedure to be followed in the payment of leave salary in India is
laid down in the Subsidiary Rules under Fundamental Rule 74(a).
T.R 21:Pension can be paid in anywhere in India.
T.R 22:Authorization of A.G for the drawl of salary of a Gazetted Government servant.
Payments to Gazetted Government Servants.
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T.R 22 Ins 2:Every Treasury should keep a register showing the names of all Gazetted Government Servants
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T.R 22 Ins 3:If a pay slip issued by the Accountant-General specifies the increments to be passed as from
specified dates periodically.
T.R 22 Ins 5:In the case of payment of stipends, etc., to the Probationary assistant conservators of Forests
during their period of training the Director of Forest Education, Dehra Dun, shall draw the stipends and pay the
officers without authorization by the Accountant-General.
T.R 22 Ins 6 :Remuneration to examiners sanctioned by the Commissioner for Government Examinations and
the Director of Technical Education, may be paid without authorization by the Accountant-General.
T.R 23:Rules relating to the issue of Last pay certificate.
T.R 23 Ins 1:The form prescribed for last pay certificates and the rules, according to which they should be
prepared, are contained in Appendix 18.
T.R 23 Ins 3:Rules relating to LPC of Forest Department employees.
T.R 23 Ins 4:Inspecting officers and their establishments.
T.R 23 Ins 5:LPC to pensioners.
T.R 24:Treasury officer is responsible to the A.G for acceptance of any claim.
T.R 25:Treasury officer should obtain sufficient information as to the nature of every payment.
T.R 26:A Treasury officer may correct an arithmetical inaccuracy on obvious mistake in any bill presented
to him for payment by intimating the mistakes to the DDO.
T.R 27:Special powers of the District collectors in the occurrence of Earth quakes, floods and like to draw
Money reference to the budget Allotments.
T.R 28:Instructions to the Drawing officers to notify the Bank or Treasury about the number of each
Cheque book brought into use and the number of leaves it contains.
T.R 29:Furnishing of Specimen signatures to the Treasury/Bank.
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T.R 29 Ins 1:A Government Servant who is authorized to draw or countersign bills, cheques or other vouchers
payable at more than one Treasury should send specimen of the relieving Government Servant’s signature to
the Treasury Officer or the Bank, as the case may be, at each of them.
T.R 29 Ins 3:The Treasury Officer would keep the specimen signature slips of Government Servants, who draw
on his Treasury or countersign bills drawn on it, posted in a register for reference.
T.R 30:Transfer of moneys standing in Government Account between one treasury to another or from one
Bank to the Treasury Vice-versa.
T.R 30 Ins 1:Maximum normal cash balance
TR 30 INS 2:Weekly cash balance report
TR 30 INS3-4:Monthly cash balance report
TR 30 INS 5-6:Supply of funds to Treasuries and Sub-treasuries –General
TR 30 INS 7:Treasuries which do not transact their cash business through the Bank
TR 30 INS 8:Treasuries which transact their cash business through the Bank
TR 30 SR 2:Description of the several kinds of remittances
TR 30 SR 3-4:Transfer through currency -In a district where there is no Treasury which transacts its cash
business through the Bank.
TR 30 SR 5-6:In a district where there is atleast one Treasury which transacts its cash business through the
Bank
TR 30 SR 7:Transfers of funds from and to a Sub-treasury where there is no currency chest
TR 30 SR 8:Procedure for remittance of coin and notes -
TR 30 SR 9-10:Despatch of remittances
TR 30 SR 11-14:Remittance of coin
TR 30 SR 15:Remittance of uncurrent coin
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TR 30 SR 16-18:Remittance of notes .
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TR 30 SR 19:Duties of the officer-in-charge of the escort for a remittance
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TR 30 SR 20-22:Shroffs accompanying remittances
TR 30 SR 23-35:Receipt of remittances
TR 30 INS 17-19:Travelling allowances of shroffs, clerks etc., who accompany remittances
TR 30 SR 36-41:Additional rules for remittances by railway
TR 30 SR 42:Additional rules for remittances by steamer
TR 30 SR 43-47:Reserve Bank of India Remittances -Introductory
TR 30 SR 48-52:Telegraphic transfers
TR 30 SR 53-54:Drafts – Drawings and Encashment –Explanations.
TR 30 SR 55-57:Form of drafts
TR 30 SR 58-60:Issue of drafts
TR 30 SR 61-62:Advice of remittances drawn
TR 30 SR 63-64:Regularity of signature
TR 30 SR 65-70:Encashment of drafts
TR 30 SR 71:Doubtful drawings
TR 30 SR 72:Form of receipts
TR 30 SR 80:Unpaid drafts
TR 30 SR 81:Lapse of drafts
TR 30 SR 82-84:Special rules for remittances of policemen .
T.R 31:Recoveries of dues by the Treasury officer on receipt of the retrenchment slip from the A.G.
TR 31 INS 1:Responsibility of Treasury Officer in recovering amounts ,disallowed by the Accountant General.
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T.R 32: Responsibility of the drawing officer to see that payments made to persons entitled to receive them
TR 32 SR 1-3:General rules regarding the form of vouchers for disbursements made, etc.,
TR 32 SR4:Disbursement of pay and allowances of Government .
TR 32 SR 5:Disbursements out of the permanent advance
TR 32 INS 1:Custody of vouchers and acquaintances.
TR 32 INS 2:Cancellation and destruction of sub-vouchers to contingent bills
TR 32 INS 3:Certain special instructions relating to the Forest, Public Works and Electricity Departments
T.R 33:A.G will authorize Receipts or payments of the Governments adjustments against the balances of the
State by debit or credit to another Government.
TR Rule 33 INS 1-2:Procedure for making adjustments between the Andhra Pradesh Govt and other Govt.
T.R 34:Receipts or payments of Union Government by the Treasuries.
T.R 36:Relates to the Railways.
T.R 37:Receipts and Disbursements of the states in the United Kingdom.
T.R 38 & 39:Accountant General will function under the control of the C.A.G of India.
T.R 40:Finance minster may not exercise any power conferred upon him by the Treasury rules.
T.R 41:All references in these rules to the finance minster shall during the period and proclamation issued.
T.R 42:Government may relax the provisions contained in any of rules in favor of any Government servant
or class of Government servant, Department.
BITS FROM PREVIOUS EXAMS FORM TREASURY RULES
INS. 2 UNDER T.R.3:- A branch of the State Bank which conducts Treasury business shall be kept open for the
transactions of that business on a recognized holiday, if the collector requests the agent/ manager to keep it
open for that purpose. SBI and SBH act as agents of the RBI.
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S.R.4 under T.R.5: The STO shall personally be responsible to the DTO for the safe custody of cash, notes,
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stamps, securities and other Government property.
S.R.8 Under T.R.5: The STO shall prove the balance in the Sub-Treasury in the presence of the other officer
holding a set of keys of the double locks once in every seven days and also verify the stock of stamps and
other Government property at least twice in a month.
S.R.12 under TR-5:- The DTO shall conduct the technical examination of Sub-Treasuries at least once in a
calendar year. The DTO shall conduct verification of balance of cash, stamps and other valuables as held in a
non-banking Sub-Treasury at least once in a calendar year without notice in addition to the annual technical
examination.
T.R. 10:- Receipt of Moneys by Govt. Servants (Other wise than at a Treasury)
S.R.1 (a)9 under T.R.10 :- A Govt. servant can receive the following on behalf of Govt. (i) legal tender coin (ii)
legal tender currency or bank notes (iii) RBI draft drawn on the Treasury with which the Govt. Servants deals
and made payable to him (iv) The cheques should be crossed and sent to the bank.
S.R.2 under T.R.10 :- Any amount below Rs.50/- shall be received by the Govt. Servants and receipts in
A.P.T.C. Form.7 shall be given. Receipt books duly machine numbered shall be obtained from the Govt. press
through the Treasury Officers. Receipts books shall contain receipt in triplicate. Demand draft can be obtained
and sent to the Officer concerned in case no subordinate office is located at that place. Restriction of challan
amount of less than Rs.50/- will not apply to remittances of APGLI, GPF, GIS etc., Dept. can remit these
amounts in the Treasury direct even if they are for less than Rs.50-00.
S.R. 6 under TR-10:- Preliminary acknowledgement shall be given in lieu of the cheques in APTC Form.4. No
duplicate copy of receipt shall be given to the private parties free of cost. A fee ofRs.10-00 shall be levied for
the purpose of granting duplicate receipt i.e., certificate of credit
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S.R. 7 under T.R.10:- The following Non-Govt. funds administered by the D.G.police shall be kept outside the
Public Account (1) Widow fund (ii) Sports fund (iii) Education Fund (iv) Welfare Fund
S.R.7 (b) under T.R.10:- personal deposit account shall be opened for the moneys of the society or body with
the permission of Govt.
S.R. 7(d) under T.R.10:- A Govt. servant shall not place any private money in a cash chest used for
Keeping money received in his official capacity.
Instruction-3 under T.R.10:- In case too many cheques are received, they shall be entered in a Subsidiary
register in Form14-A for watching the encashment of the cheques and only the daily totalof receipts and
remittances accounted for in the cash book.
Instruction-4 under T.R.10:- Moneys paid by the suitors for the service of summonses and diet money of
witnesses, deposits are received direct at the court and the parties are not required to pay the money into
the Treasury or Bank.
S.R. 8(a) under T.R.10:- The Treasury or Bank receives any money from a private party for credit to Govt. in
the standard Challan Form.10 has been introduced through G.O.Ms.No.195 Finance Dept. dt. 24-05-1989 in
place of various types of challans and they shall be presented in triplicate so as to suit to the seven-tier
classification.
S.R.10 (e) under T., R.10:Care should be taken and no space left for any interpolations in the challans
While appending receipt order on the challans. Original challan is intended to the party, duplicate to the
department and the triplicate to the Treasury. Challans should be supplied free of cost (Inst.7under T.R.10)
Instruction 10 under T.R.10:- No further information as to the nature of receipt is required to be furnished in
respect of Local fund deposits and personal deposits. A challan issued to the party shall be valid for 14 days
only or preferably a date if any, given by the Departmental officer on the challan.(G.O.Ms.No.171,dt,10-5-
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Instruction 34 under T.R.10:- Payments for stamps sold to the public by the ex-officio stamp vendors may be
made direct to the ex-officio stamp vendors (STOs/Sub-Registrars) instead of at the bank.
S.R.21 under T.R.10:- Dist. Treasury maintains Amanath Register in Form.24.
T.R.10.S.R.10:The challan which accompanies a payment of money into the Treasury or the Bank shall contain
full information.
T.R.11 instruction -19: Duplicate keys of cash chest-to be deposited at treasuries.
Ins.19 under T.R.11:- Cash chests etc., should not be received by the STOs without the permission of the DTO.
The Treasury Officers shall not accept any chest and valuables such as costly jewels etc., for safe custody in
case their Treasuries are not provided with police guard.
Ins.21 underT.R.11:Separate registers in APTC Form.39 should be opened for each departmental cash chest.
Single entry is enough in the safe custody articles register. Penal rent at Rs.25/- per pocket for every year shall
be charged in the safe custody article is not withdrawn immediately after 3 years.
S.R.1 under T.R.16:A bill drawn by a person who is not a Govt.servant shall ordinarily be signed or
Countersigned by the responsible Govt. servant belonging to the department concerned withthe payment.
Note-2 under T.R.16 :- The bill shall be passed by the DTO and ATO independently as pr the work
Distribution ordered by the DTO. The refund orders issued by the Sales Tax Dept. shall be presented directly
at the bank instead of taking an endorsement at the Treasury.
S.R.2 under T.R.16:The NGOs cannot sign the bills as the drawing officers unless they are permitted to do as
by the Govt.The head of an office may authorize a Gazetted Govt. servant serving under him to sign bills,
vouchers and payment orders for him but this will not relieve the head of office of his responsibility for the
accuracy of the bills etc and for the disposal of the money drawn from the Treasury
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T.R.16 S.R.(2) (e):Separate bill has to be preferred for the expenditure debatable to each major head account.
T.R.16 S.R.(2) (h):Head of an officer –May authorize a Gazetted Government servant serving under him to sign
bills, Vouchers and payment.
S.R. 2(q) under T.R.16:- All cheques and bills etc., preferable at a Treasury for payment being nonnegotiable
instruments shall be endorsed only once in favor of specific party to whom money is to be paid.
T.R.16 S.R. (2) (t): The specimen signatures of the Drawing officers who is authorize to draw bills and cheques
from Government should send to concern Treasury /PAO
T.R.16 Instruction7: A certificate of reasonableness of rent should be furnished to bill of private building
occupied on rent for Government purpose.
T.R.16 S.R.7: Sanction order number to continuance of Temporary posts with period is to be shown on Bill.
T.R.16. Instruction 8: The service postage for Government offices, drawn of amount and obtaining stamps.
T.R.16.Instruction 41: A drawing officer should invariably keep the cheque book supplied to him in his
personal custody.
T.R.16.Instructions 50: The account of local fund at the treasury is purely a banking account , and the nature
of the disbursement need not be specified on any local fund cheque.
T.R.16.S.R .12: The original Last pay certificate should be enclosed to the first salary ill of the employee on
transfer at new station.
T.R.16.S.R.13: The increment certificate shall be attached to the pay bill by Drawing officer.
T.R. 16.S.R.14: The arrears of pay and allowances shall be drawn on a separate bill.
*Non –Drawl certificate should be enclosed to the bill while submitting to Treasuries/PAO.
T.R.16.S.R.18 (e): The sub-vouchers for the amount below Rs.1000 /- are cancelled and retained the office
T.R.16.S.R .22: The amounts attached by a prohibitory order of a court of law shall be recovered from the pay
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and allowances of a Government servant.
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T.R.16.S.R .26: Compensation awarded by courts out of fines to injured parties in a criminal case.
T.R.16.S.R .45: As a general rule, no cheque shall be issued for a sum less than Rs.10.
T.R.16 S.R.51: The drawing officer –shall cancel any cheque issued issued by him /her which has remained up
paid for 12 months.
T.R.23 Instruction (1): Issue of Last Pay Certificate to a Government servant.
T.R.32.S.R.5 instruction 2(d): period of retention sub –voucher is 3 years from the due date of payment.
T.R.16.S.R.4:All money drawn and disbursed for pay and allowances –Head of office personally Responsible.
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