INSTRUCTIONS FOR PREPARATION OF PAY BILL

1. A separate pay bill should be prepared for :(i) Establishment whose charges are debitable to different heads of accounts; (ii) Group of personnel to whom salary is payable individually by cheque; and (iii) Group D Employees, But the same bill may include both permanent and temporary establishment. A red line should be drawn right across the sheet after each section of the establishment and under it the totals of various columns shown in red ink. The name of the persons holding posts substantively should be entered in order of seniority (as measured by substantive pay drawn) and below those will be shown the posts left vacant and the persons officiating in the vacancies. Officiating pay should be recorded in the section of the bill appropriate to the in which the Govt. servant officiates and transit pay should be recorded in the same section as that in which the duty pay of the Govt. servant after transfer is recorded. Where amounts due to undisbursed pay and allowances have been refunded, the names and designations of the incumbents and also other connected details of the claim should be shown in red ink in the respective columns of the pay bill immediately below the entries showing details of the aggregate claim to be drawn. The net amount required for payment would then be worked out. The bill No. and date in which the amount being refunded was earlier drawn should be shown in the Remarks column. Refunds relating to previous financial years(s) are to be classified as revenue receipts of the Ministry / Department. Arrears of pay and allowances should not be claimed in the regular pay bill. Separate pay bill should be prepared for claiming arrears. The deduction of surcharge should be made at the prescribed rate. (i) The schedules in support of deductions/recoveries should be prepared Major Head-wise. The schedule of General Provident Fund deductions should also give complete details as to the G.P.F. Account No., G.P.F. Contribution and G.P.F. Advances recoveries separately. The schedule of interest receipts should contain complete details of recoveries of interest on loans and advances to Govt. servants separately for House Building Advance. Advance for the purchase of Motor Car, Other Motor Conveyances, Other Conveyances, etc. Similarly the schedule of loans and advances, deductions should show separately, the deductions of account of House Building Advance, Advances for the purchase of Motor Car, Other Motor Conveyances, Other Conveyances, etc., etc. (ii) In support of deductions adjustable with other Accounts Offices the schedules giving complete details of deductions head-wise should be prepared separately for each Accounts Offices concerned. In the Remarks column should be recorded all unusual events such a death, retirement, suspension, permanent transfers, and first, appointment which find no place in the increment certificates or absentee statement. The pay bill should be accompanied by a copy of the Last Pay Certificate and absentee statement where necessary. The following abbreviations should be used in this and all other documents submitted with pay bills: S.G. T.P. M.C.A. R C F I N O Principal Mosquito Net Advance House Building Advance Postal Life Insurance On Other Duty Savings Fund Tuition Fees Washing Allowance P M.N.A. H.B.A. P.L.I. O.D. S T W

FOR USE IN DIRECTORATE OF ACCOUNTS AND TREASURIES

I. Certified that the Classification of both payments and recoveries have been checked and corrections made, where necessary: BUDGET CHEQUE REGISTER Item No. Date: .... NOT PAYABLE Superintendent II. PAY ORDER Passed for Rs............. (Rupees . ... Assistant Before

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DEPUTY DIRECTOR Directorate of Accounts & Treasuries Puducherry CHEQUE DRAWN No. : Date : Supdt. D.D.A.T.

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E.L. Subsistance Grant Earned Leave Half Pay Leave H.P.L. Transit Pay Leave Salary L.S. Motor Car Advance Conveyance Allowances C.A. Risk Allowance House Rent Allowances H.R.A. Children Education Allowance Under Suspension S.P. Festival Advance On Foreign Service F.S. Interest Vacant Vac. Natural Calamities Advance Last Pay Certificate L.P.C. Others C.G.E.I.S. Central Govt. Employees Insurance Scheme U.T.G.E.G.I.S. Union Territory Govt. Employees Group Insurance Scheme