Do’s

Treasury officer should satisfy himself personally before passing the bills submitted to him

The basic checks which should be applied while making the payments against the bills are as under:

• Bills must accompany the required sanction from competent authority along with documentary proof of budgetary provisions.
• The details as given on the outer page with those filled in inner pages as required under the State Treasury Rules (proper six tier classification including Grant no. Arithmetical accuracy, budget provision as per Grant, DDO code etc) have been checked
• Bills have been submitted by authorized DDOs only on the basis of DDO authority issued by the Head of Department/ UP Government
• Object head-wise details with Grant no. as filled by the DDO in the bill are same as shown by the Treasury Officer in the Schedule of Payment
• Plan/ Non-Plan and Voted/Charged details are correctly marked on the bill by DDO and are same as shown by the Treasury Office in the Schedule of Payment
• The 15 digit classification of the vouchers as filled in by the DDO is same as shown by the treasury officer in the schedule of payment
• Arithmetical accuracy of the bills that is amount calculated should be correct.
• All rules and provisions given in the Financial Hand Book and other manuals, GO’s issued by the state government and directives issued by the Accountant General from time to time must be followed while passing the bills.
• All the recoveries made out of the bills paid should be credited to the appropriate correct head only
• With respect to TA bills vouchers/sub vouchers viz. tickets hotels receipt etc. should be attached with the bills and the bill should be signed by the controlling officer
• With respect to medical bills essentiality certificate, non availability certificate, cash memo, perception slip etc. should be attached

With respect to AC bills

• Check that the sanction is attached with the voucher
• Purpose is explicitly mentioned in the sanction order and on voucher
• Check AC bills are drawn by the authorized person mentioned in the Govt. orders
• Limit of drawl through AC bills has not been exceeded by DDOs
• Necessary certificates by the DDO, if any, as per extant rules prevalent in the respective states are attached with the AC bills
• Classification and purpose of expenditure mentioned on the AC bills are in conformity with the sanctions

With respect to Payments of pensionary benefits

• Immediately on receipt of PPO, one the copy of the PPO to handed over to the Pensioner after verification of identity of the pensioner
• Before start payment of Pension the provisional pension paid to the pensioner (if any) may first be adjusted.
• Calculation of DCRG, Leave Encashment, Commutation, GIS etc. may be counter checked prior to the payment. Special care should be taken w.r.t. DA admissible as per existing rule provision
• Rule 9.16 (2) of Punjab CSR Vol-II envisages that before making payment of DCRG, the DTOs/TOs are required to comply with terms & conditions recorded on the reverse page of Certificate & Report (C&R) issued by AG
• To obtain Non Payment Certificate from DDO for payment of any pensionary benefits such as   DCRG/Pension etc.

With respect to operating PLAs of DDOs

• As per Rule 380(1) of PTR Volume I, Deposits not exceeding five rupees unclaimed for one financial year, balances not exceeding five rupees of deposits partly repaid during the year then closing and all balances unclaimed for more than three complete financial years shall, at the close of March in each year, be credited to the Government deposits and balances thus lapsing, the Treasury Officer will submit a list prepared in accordance with the directions contained in the Account Code Volume II to the Accountant General immediately after 31^st  March.
• As per Punjab Treasury Rules rule 411, plus and minus memorandum shall be prepared and submitted to the Accountant-General as specified Code, Volume-II

Submission of Monthly Accounts.

District Treasuries are required to submit the 1^st List of Payment with connected vouchers and a memorandum in Form T.A. 48 to Accountant General(AG) between 13^th to 15^th of the month.

General working of the treasury office

• Timely maintenance of registers/reconciliation statement as per schedule decided in rules.
• Proper maintenance of IT equipment.
• Obtaining of Building Safety Certificate of Strong Room of Treasury Office.
• Proper maintenance of Service Book of DTO Establishment.
• Timely submission of replies of pending Inspection reports to AG office.

Dont's

• Treasury Officer shall not permit withdrawal for any purpose other than specified in Rule 16(1), which does not allow withdrawal for keeping cash in chest or separate Bank Account by DDOs.
• No payment should be authorized on the basis of incomplete sanction.
• No AC bills should be entertained if UC of previous AC bill drawn is outstanding since more than six months.
• No password of IFMS should be shared among the colleagues or anywhere else.
• No irregular adjustment of insurance fund through BT bill should be made.