Procedure to be adopted in payment of GPF authorizations
GOVERNMENT OF ANDHRA PRADESH FINANCE (HR-VII) DEPARTMENT
Cir. Memo No.03/HR.VII/2014 dt.
04-07-2014
Sub: A.P. State Reorganisation Act,2014- Appointment of GPF
Liabilities –
Procedure to be adopted in payment of
GPF authorizations –Revised
orders - issued.
Ref: 1.G.O.Ms.No.137, Finance (Pen.II)Dept,
Dt:31.05.2014.
2. Lr.No.AG
(A&E)FM/GL.II/2014-15/606, Dt: 17.06.2014 of
DAG(Acs&VLC) O/o AG(A&E)
A.P and Telangana.
3.LetterNo.M3/(H1)/3806/2014,dt.25-6-2014
of the DTA,AP,Hyderabad.
* * *
The Principal Accountant General (PAG (A&E)) Andhra Pradesh
and Telangana at Hyderabad has noticed certain deficiencies on in the
Government Order(GO) first cited and suggested a revised procedure of two
separate bills instead of a single bill while preferring bill for payment of
Final GPF authorisations as the transactions involve two different heads of
account.
2. Government
vide G.O. Ms. No.137, Finance (Pen.II) DeptDt: 31.05.2014 has prescribed the
procedure for payment of claims pertaining to GPF authorisations by the DDOs by
way of single bill duly indicating the share of each state in two major heads
of account i.e. 8009 and 8793-Interstate suspense.
3. According to the provisions of SR
2(e) under TR 16 of APTC “a separate bill has to be prepared when charge is
debitable to more than one major head of account, but not a single bill as in
the case of pay and allowances of government servant or an establishment
debitable to two or more major heads when whole charge is not drawn from
Revenue of the state”. The APTC Form 40, i.e the bill in which the drawl of GPF
final payment has to be made can accommodate only one debit head i.e 8009. The
transaction that covers two heads of account i.e 8009 and 8793 fall under
different Sub Accounts. As such a single bill cannot be preferred with the
above two heads.
4. Therefore, two separate bills, i.e. one under MH 8009 and the
other bill under 8793, Inter State Suspense must be prepared. The Impact
software presently used by DTA doesn’t provide for booking under (02) major
heads with a single bill.
5. Therefore, all the DDOs are
instructed to follow the revised procedure of preparing two separate bills for
total authorised amount duly taking necessary care in software and fly leaf
registers to ensure that the two bills pertaining to each authorisation are
presented at time to avoid duplicate payments. One bill debitable to MH 8009 is
to be supported by attested copy of authorisation and copy of the each other
bill debitable to MH 8793 should be attached with original authorisation. It is
also instructed to the Payment Authorities to (i) honour both the bills and
ensure that the total payment does not exceed the total of that particular
authorisation (ii) ensure correctness of classification of the debit i.e. MH 8009
or MH 8793 as the case may be and (iii) transmit debit vouchers to AGs Office
along with the relevant sub-account to enable prompt reimbursement from the
other successor State Government. The DDOs and the Payment Authorities should
also record the transaction I.D. (token number/voucher number) in both the
bills as a cross reference to each other.
6. Similar
procedure should also be adopted for all payments made under the Social
Security-cum-Provident Fund Scheme (Booster Scheme) under MH 2235.
Dr. P.V.RAMESH
PRINCIPAL SECRETARY TO GOVERNMENT
(R&E)
Post a Comment