Accounting System

Public Works Divisions

Monthly transactions of works Accounts relating to Andhra Pradesh State are accounted for by the Asst. Pay & Accounts Offices/ Pay & Accounts Offices (Works & Projects) of Finance Department, Government of Andhra Pradesh Hyderabad. The PAOs (W & P) work under the administrative control of the Director of Works Accounts, Government of Andhra Pradesh Hyderabad. The PAOs (W &P) are situated at headquarters of every district. The drawing account of the Divisional Officers with the Banks and Treasuries was ceased. The drawing officers of (i) Roads and Building Department, (ii) Panchayat Raj & Rural Development Department, (iii) Public Health Engineering Department and (iv) Corporations of State Government not having separate Engineering Wings submit bills for the works executed by them to the PAOs (W & P) for disbursement and their accounting with effect from 1st April 2001.At the end of every month, the PAOs (W & P) submit consolidated account for each department along with connected schedules and schedule dockets & vouchers. The PAOs (W & P) submit monthly accounts with the nomenclature of (i) R & B, (ii) National Highways, (iii) PR Department and (iv) P.H. Department.These departments submit bills for establishment expenditure to the Treasuries and the Treasuries concerned submit monthly accounts and vouchers to this office. In respect of drawing officers of Irrigation & Command Area Development Department, bills of establishment and works expenditure are disbursed by the PAOs (W & P) and a consolidated monthly account is submitted with the nomenclature “Irrigation Department” along with the vouchers. The monthly account for establishment expenditure of the PAO (W & P) Office and works expenditure of Corporations of State Government not having separate Engineering Wings is submitted with nomenclature “Finance Department.” All cash receipts collected by the Divisional Officers to be credited into Government account shall be obtained in the shape of demand drafts in favour the APAOs/PAOs for remittance into Government account.These monthly accounts are incorporated for compilation of monthly civil account of the State Government in the Booking Cell trough VLC package. The annual adjustments of common establishment of major projects are incorporated by means of March (Supplementary) accounts received from the PAOs. The Chief Controlling Officers conduct reconciliation of departmental figures of expenditure and receipts with those booked by the A.G. quarterly basis and submit Reconciliation Certificates after rectification of misclassification of errors, if any.

Forest Divisions

The payment and accounting function of works expenditure in Forest Department was entrusted to the Asst. Pay & Accounts Officers/ Pay & Accounts Officers (W & P), of the Finance Department, Government of Andhra Pradesh Hyderabad with effect from 1st April, 2001. The APAOs/PAOs (W & P) work under the administrative control of the Director of Works Accounts, Government of Andhra Pradesh Hyderabad. The PAOs (W &P) are situated at headquarters of every district. The drawing account of the Divisional Officers with the Banks and Treasuries was ceased. The Divisional Officers shall present bills to the APAOs/PAOs for works expenditure and cheques drawn by the APAOs/PAOs are handed over to the Divisional Officers for disbursement to the parties. All cash receipts collected by the Divisional Officers to be credited into Government account shall be obtained in the shape of demand drafts in favour the APAOs/PAOs for remittance into Government account. Cheque drawing powers of the DFOs/FDOs have been restored initially for 2 (two) years with effect from 04th February, 2017. The DFOs/FDOs shall render accounts for Beedi Leaf scheme to the APAOs/PAOs (W & P) and for forest conservation works to the District Treasury Officers. The APAOs/PAOs (W & P) and the DTOs consolidate the receipt and expenditure figures of the DFOs/FDOs and submit consolidated accounts every month alongwith the vouchers to the Accountant General (A & E), Andhra Pradesh. These monthly accounts are incorporated for compilation of monthly civil account of the State Government in the Booking Cell trough VLC package. The Chief Controlling Officers conduct reconciliation of departmental figures of expenditure and receipts with those booked by the A.G. quarterly basis and submit Reconciliation Certificates after rectification of misclassification of errors, if any.

Loans and Advances

To Government Servants : A detailed account of the loans and advances sanctioned to the Government employees and the recoveries thereof is maintained. At the end of the Financial year, the balances are communicated for confirmation.

To Government Undertakings, Local Bodies etc. :

In respect of this, a detailed account is maintained Administrator / Institution wise.

Inter Government Transactions

This represents transactions taking place in other states, various Ministries/Departments of the Union Government adjustable in the Accounts of this State.Based on the accounts furnished by the other states, Union government, after settling the net amount due to / by us, the transactions are accounted against the respective Final Heads. In the existing parlance, the account is known as Settlement Account.Analogous to this, the various transactions taking place in this State, adjustable by the other Governments are passed on to them for settlement.