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Financial Rules · AP Financial Code

AP FINANCIAL CODE

Practical Guide for Andhra Pradesh Government Employees

The Andhra Pradesh Financial Code (APFC) provides the fundamental framework for financial administration, control, receipts, expenditure, establishment matters, contingent expenditure, stores, works, grants, loans and advances, losses, deposits and departmental financial records.

Important: AP Financial Code provisions should be read together with applicable Government Orders, Treasury Rules, Budget Rules, Delegation of Financial Powers, Procurement Rules, Service Rules and departmental instructions. Where a later Government Order modifies or supersedes an older provision, the latest applicable order shall prevail.

VOLUME I

330 Articles · 27 Forms

VOLUME II

27 Appendices

VOLUME III

Delegation of Financial Powers

  • Every Government servant dealing with public money has financial responsibility.
  • Proper accounts and records must be maintained.
  • Accounts and returns should be rendered accurately and promptly.
  • Accounts should be checked sufficiently frequently.
  • Fraud, misappropriation and irregularities should be prevented.
  • Negligence resulting in loss may result in responsibility.
  • Delegation of work does not automatically eliminate supervisory responsibility.

Important Rule

Before authorising or processing expenditure, verify authority, budget, necessity, classification, supporting records and compliance with applicable rules.

Related Government Orders

Related GO will be linked when uploaded.

Source: AP Financial Code

Operational control

DDO – Master Bill Verification Checklist

Authority

  • Competent sanction
  • Delegation verified

Budget

  • Correct financial year
  • Adequate provision
  • Correct Head of Account

Expenditure

  • Necessary
  • Economical
  • Properly authorised

Procurement

  • Applicable procedure followed
  • Supply/work/service received
  • Inspection/measurement completed

Bill

  • Correct calculation
  • Required certificates
  • Supporting documents
  • Correct deductions
  • No duplicate claim

Records

  • Registers updated
  • Voucher filed
  • Stock/MB updated where applicable

Audit

  • Transaction can be fully explained
  • Previous advances/objections considered

Quick reference

Important Articles

Article No.SubjectPractical ImportanceOpen
5Financial AccountabilityResponsibility for public money and records
9DCB / Reconciliation of ReceiptsDemand, collection, balance and reconciliation
22-AGovernment Property AuctionsAuction records and control
32–35Revenue RefundsAuthority, original receipt and supporting record
38Sanction & Budget RequirementAuthority and provision before expenditure
39Lapse of AppropriationYear-end budget control
42Competent Financial SanctionDelegated power and budget verification
45Communication of SanctionsCommunication before implementation
49Effective Date of SanctionWhen sanction takes effect
50Lapse of SanctionValidity, lapse and revalidation
51Government ContractsAuthority, procedure and contract control
52Arrear ClaimsDelayed claims require current-instruction verification
54TA/LTC ClaimsEntitlement and prescribed claim records
56Audit Objections / Excess DrawalBill correctness and objections
58RecoveriesProper recovery of overpayments
63Creation of PostsCompetent authority and establishment control
72Pay & AllowancesEntitlement, pay records and bills
75Increment CertificatePrescribed increment support
85DeductionsPrescribed deductions
86Income TaxApplicable deduction requirements
87–88Court Attachment of PayApply the detailed provision
91Contingent ExpenditureSanction, vouchers, bills and audit trail
94Permanent AdvanceImprest control and accounting
98Verification of Permanent AdvanceRecorded periodic verification
103Contingent RegisterComplete transaction register
122StoresStores control lifecycle
125Procurement of StoresRequirement and procurement control
127Tender AcceptanceDecision record and audit trail
139Inspection of StoresReceipt and inspection control
140Unserviceable StoresControl and disposal
143–145Verification / DiscrepanciesPhysical verification and reconciliation
163Methods of Executing WorksApplicable method and authority
172Muster RollWorkforce and payment record
174Measurement BookMeasurement-backed payment
176Check MeasurementIndependent measurement control
181Completion ReportCompletion record and certification
197Revised EstimatesCurrent authority and estimate control
211-AGrants-in-AidGrant conditions and applicable orders
219 onwardsLoans & AdvancesSanction, interest, recovery and balance

Related Financial Rules

AP Treasury CodeAP Budget RulesDelegation of Financial PowersAP Procurement RulesAP Fundamental RulesAP Service RulesGPF RulesPension RulesTA RulesGovernment Orders – Finance Department

Important Disclaimer

This AP Financial Code page is intended as a practical reference for Andhra Pradesh Government employees. It should be read together with the latest applicable Government Orders, Treasury Rules, Budget Rules, Delegation of Financial Powers, Procurement Rules, Service Rules and departmental instructions. Users should verify the latest applicable provision before taking financial action.

Last Updated: 22-09-2026

Source: Andhra Pradesh Financial Code and related Government instructions available in AP Employees Knowledge Hub.

Source material: AP Financial Code reference material uploaded to AP Employees Knowledge Hub.