Financial Rules · Treasury Rules
AP Treasury Rules – Practical Guide for Government Employees
Important provisions from the Andhra Pradesh Treasury Code, Volume-I for Government Employees, DDOs, Drawing Officers, Accounts Staff and Heads of Offices
About the Andhra Pradesh Treasury Code
The Andhra Pradesh Treasury Code contains the rules and instructions governing Government receipts, custody of Government money, withdrawal of Government funds, bills, pay and allowances, contingencies, deposits, cheques, pensions and responsibility for Government money.
Government Money – Basic Principle
Treasury Rule 7
- All money received by a Government servant in his/her official capacity should be credited to the Government account without undue delay.
- Government money received by a department should not be kept outside the Government account.
- Direct appropriation of departmental receipts towards departmental expenditure is generally not permitted except in specifically permitted cases.
Key Rule
Challans & Remittance of Government Receipts
- Challans should contain the correct account classification.
- Where an amount is to be credited to more than one Head of Account, separate challans should be used.
- Separate challans should be used for principal and interest where applicable.
- Challans should be properly numbered and recorded.
- A Treasury-endorsed challan is subject to the prescribed validity period and revalidation procedure.
Quick Checklist
- Correct Head of Account
- Correct amount
- Correct purpose
- Proper challan
- Treasury/bank acknowledgement
- Proper departmental record
Cash Management & Cash Book
- Government money retained before remittance must be kept in the prescribed cash custody arrangements.
- The Head of Office should verify the cash book balance with the physical cash on hand by actual counting as prescribed.
- Cash balances should agree with the relevant records.
Cash Control
Cash verification should be carried out as prescribed.
Withdrawal of Government Funds – What DDOs Should Know
Treasury Rules 12–16 deal with withdrawal of money from Government Account.
- Withdrawal means drawing funds from Government Account for disbursement.
- Money should not be withdrawn without the prescribed authority.
- Bills must be presented by the authorised Drawing Officer/DDO.
- Funds should be drawn only for authorised Government purposes.
Government Bills – Basic Requirements
DDO Bill Checklist
- Authorised DDO signature
- Correct Head of Account
- Prescribed bill form
- DDO designation and seal
- Sanction order, wherever required
- Supporting schedules
- Required certificates
- Corrections properly attested
- No prohibited overwriting
- Supporting vouchers attached wherever required
DDO Alert
Head of Account / Classification
Incorrect classification may result in Treasury objections and accounting complications.
Pay & Allowances of Government Employees
Arrear Pay
- Arrear pay should be drawn through a separate bill.
- It should not be included in the regular pay bill.
- Required certificates should accompany the arrear claim.
- The arrear claim should be recorded in the office copy of the relevant pay bills.
Important for DDOs
Periodical Increment
Employee Service Matters
The prescribed Periodical Increment Certificate in Form 49 should be enclosed with the pay bill as required.
Contingent Expenditure
- Abstract Contingent Bills
- Fully Vouched Bills
- Supporting sub-vouchers
- Works expenditure treated as contingent expenditure
- Prescribed certificates
Contingent Bill Checklist
- Correct Head of Account
- Sanction/authority
- Required certificates
- Supporting vouchers
- Proper classification
- Previous AC bill compliance, wherever applicable
Refund of Revenue
- Revenue refunds should be claimed in the prescribed form.
- Refund should be linked with the original receipt entry in departmental accounts.
- Required sanction and certification should be available.
- The validity of sanction should be checked according to the applicable rules/orders.
Important Note
Loans & Advances
Loans & Advances – Treasury Requirement
Particulars of the sanction order should be recorded on the bill.
View Loans & AdvancesRepayment of Deposits
Treasury Objections
- Treasury objections should be properly recorded.
- DDO should furnish the required reply/correction.
- Objections should be cleared promptly.
- The prescribed Treasury objection procedure should be followed.
Objection Clearance
Retirement / Final Payments
- Verify Government dues.
- Verify recoveries.
- Ensure prescribed clearances.
- Adjust recoverable Government dues as applicable.
Before Retirement Settlement
Treasury Bills Book / Register of Bills
The Treasury Bills Book/Register of Bills provides a continuing control over bills sent, passed and pending, and helps the DDO monitor unresolved items.
| Opening Balance | Bills Sent | Total | Bills Passed | Balance Pending | Reasons for Pendency |
|---|---|---|---|---|---|
| — | — | — | — | — | — |
Regular review of pending bills is an important financial control.
Cheques
Related G.O.s
Pension & Retirement Payments
- Identification of pensioners
- Pension Payment Orders
- Payment of pensions
- Transfer of pensions
- Lapse of pensions
- Deceased pensioners
- Gratuity
- Commutation of pension
DDO Responsibility
Authorised use
Money drawn must be used only for the authorised purpose.
Supporting vouchers
Proper supporting vouchers must be maintained.
Accounting
Expenditure must be properly accounted for.
Recoveries
Recoveries must be correctly recorded.
Advances
Advances must be adjusted as prescribed.
Safeguarding
Government money must be safeguarded.
Permanent Advance / Imprest
Opening Balance
+
Recoupment
−
Expenditure
=
Balance in Hand
The physical cash and records should agree with the prescribed balance.
DDO Daily / Monthly Checklist
Daily
- Verify cash balance as prescribed
- Ensure receipts are remitted promptly
- Check vouchers
- Review bills
- Safeguard Government money
Before Bill Submission
- Correct DDO
- Correct Head of Account
- Sanction available
- Prescribed form
- Required certificates
- Supporting schedules/vouchers
- Corrections properly attested
Monthly / Periodic
- Review pending bills
- Review advances
- Review recoveries
- Review Treasury objections
- Reconcile Treasury/Bank transactions
- Verify contingent expenditure
- Verify pay and increment records
Quick Reference – Important Treasury Rules
| Treasury Rule | Subject | Practical Relevance |
|---|---|---|
| TR 2 | Definitions | Basic terminology |
| TR 3 | Location of Government Money | Treasury/Bank |
| TR 4 | Control over Treasuries | Treasury administration |
| TR 5 | Sub-Treasuries | Sub-Treasury procedures |
| TR 7 | Payment of Money into Government Account | Receipts & remittances |
| TR 10 | Payment into Government Account | Challans & receipts |
| TR 11 | Custody of Government Money | Cash & security |
| TR 12–16 | Withdrawal of Government Money | Bills & drawal |
| TR 16 | Drawing of Funds | DDO procedures |
| TR 31–32 | Responsibility for Money Withdrawn | DDO responsibility |
Important Treasury Forms
AP Treasury Rules – Audit Checklist
Source
Andhra Pradesh Treasury Code, Volume-I – Treasury Rules, Subsidiary Rules and Executive Instructions.
Note: This page is intended as a practical reference. Where subsequent Government Orders, amendments or departmental instructions modify a provision, the latest applicable Government Order/rule should be referred to.