GOVERNMENT OF ANDHRA PRADESH ABSTRACT Norms for Public Finance Accountability on C ief Controllin! Officers an" Sub#or"inate Controllin!

Officers to be enforce" by DTA$PAO$Treasury% before aut ori&ation% release an" "ra'l of Fun"s ( Furt er )nstructions ( )ssue"* ################################################################

FINANCE (T.F.R.I) DEPARTMENT

G*O*Ms*No*+,Date*.#-/#0//1* Rea" t e follo'in!2# -* 0* 1* G*O*Ms*No*,/3% Fin 4TFR5 De6artment% Date"2 -/#+#0//0* Circular Memo No*3/7-#A$..$TFR$/1%Fin*4TFR5 De6t*% Date"2 -3#0#0//1* Circular Memo No*-037$+,0$TFR$0//1% Date"2 7#.#0//1 of Fin 4TFR5 De6t* 888 ORDER )n t e G*O* rea" abo9e% "etaile" instructions a9e been issue" re!ar"in! norms of financial accountability t at a9e to be scru6ulously follo'e" by t e Dra'in! an" Disbursin! Officer an" to be enforce" by t e concerne" Treasury$P*A*O$:or;s PAOs at t e time of furt er releases an" a"mission of claims* 0* E9en t ou! t ere is substantial im6ro9ement in t e fiel"s li;e submission of D*C* <ills for A*C* <ills "ra'n% Reconciliation of De6artmental fi!ures bet'een t e D*D*O* an" Treasury% submission of =tili&ation Certificates% Au"it of >ocal bo"ies etc* "ue to strict enforcement of Go9ernment Or"er cite" by t e Treasury$PAO% yet it is notice" t at t ere is a nee" to im6ro9e an" stren!t en t e accountability norms to be a" ere" to by t e C ief Controllin! Officers 4CCOs5 an" Subor"inate Controllin! Officers 4SCOs5 6articularly in t e maintenance of accounts* )t is im6erati9e t at t e CCOs$SCOs s oul" also be ma"e more accountable for 6ro6er an" efficient use of 6ublic fun"s allotte" to t em by follo'in! 6ro6er accountin! 6roce"ures* 1* As 6er t e <u"!et Manual% t e CCOs$SCOs are res6onsible for estimatin! t e bu"!et re?uirements of comin! Financial @ear an" re#a"Austment of current financial yearBs re?uirement base" on Actuals incurre" so far% release an" utili&ation of fun"s% 'atc in! t e <u"!et Control an" re!ulari&ation of eCcess eC6en"iture an" recei6ts* T e role of Treasury$PAO is to facilitate t e "ra'ls for im6lementation of 9arious sc emes 6ro9i"e" t e basic re?uirements are fulfille" 9i&*% a9ailability of sufficient bu"!et% financial 6o'ers% a"ministrati9e sanction etc*% Hence t ere is a !reater nee" to enforce accountability on maintenance of accounts*

+* Accor"in!ly% Go9ernment after careful consi"eration% a9e "eci"e" t at t e follo'in! norms of accountability re!ar"in! maintenance of accounts s all be scru6ulously follo'e" by eac CCO$SCO an" enforce" by t e Treasury$PAO offices* (i) Maintenance of Register of Actuals As 6er 6ara -.*1*- of A*P* <u"!et Manual% eac CCO an" SCO as to maintain a Re!ister of Actuals to ;no' t e Pro!ress of eC6en"iture an" to see t at t e eC6en"iture un"er eac unit of A66ro6riation 4Detaile" Hea"5 is 'it in t e <u"!et allotment* <ut many of t e CCOs are not maintainin! t e Re!ister of Actuals resultin! in boo;in! of eCcess eC6en"iture by t eir Subor"inate D*D*Os* T erefore% t e Go9ernment ereby or"er t at t e Pay D Accounts Officer s all insist for a Certificate 4AnneCure#)5 statin! t at t e Re!ister of Actuals is maintaine" an" t ere is no eCcess "ra'l of fun"s un"er any =nit of a66ro6riation* T e s6irit of t e instructions is t at t e re!isters of actuals s oul" be maintaine" u6 to "ate e9ery mont * Ho'e9er% allo'in! for teet in! troubles in restorin! t e mont ly cycle% a lea" 6erio" of 1 mont s is !i9en in t e first instance* T e CCOs an" SCOs must com6lete t e re!isters of actuals u6 to Se6tember% 0//1 before 6resentin! t e bills to PAO for t e mont of Eanuary% 0//+* After !ettin! o9er t e initial bac;lo!% actuals re!ister certification s oul" be !i9en at least for one mont 6rece"in! t e mont of 6resentation of bills failin! ' ic t e bills 'ill not be entertaine" by t e PAO* (ii) Reconciliation Reconciliation of bot recei6ts an" eC6en"iture by t e SCO 'it t e DTO$PAO an" t e CCO 'it t e Accountant General% A*P*% Hy"eraba" is in arrears o9er a lon! 6erio" of time* T e CCO as to obtain t e 6articulars of eC6en"iture from Subor"inate =nits% consoli"ate suc fi!ures% reconcile 'it t e Accountant General in all recei6ts an" eC6en"iture ea"s* T e A*G*% A*P*% Hy"eraba" time an" a!ain as been 6ointin! out t e "elays an" u!e arrears of reconciliation 'or; 'it t e A*G* resultin! in 'ron! boo;in! $ misclassification an" lea"in! to 6resentation of inaccurate accounts* To stren!t en t e 6rocess of reconciliation 'it t e DTO$PAO an" Accountant General% A*P*% Hy"eraba"% t e follo'in! furt er instructions are issue"* 4a5 All t e Dra'in! an" Disbursin! Officers s all reconcile fi!ures of eC6en"iture 'it t ose boo;e" in Treasury$PAO on or before 0/t of eac mont for t e eC6en"iture incurre" in t e 6re9ious mont * After suc reconciliation eac DDO s oul" for'ar" t e reconciliation of eC6en"iture$recei6t fi!ures to t e SCO ' o in turn after com6ilation of t ose fi!ures s oul" for'ar" t em to t e CCO* As 6er Para -.*, of t e A*P* <u"!et Manual% eac SCO 4District le9el Officer5 is re?uire" to submit t e fi!ures of recei6ts an" eC6en"iture to t e CCO 4Hea" of t e De6artment5 "uly com6ilin! t e fi!ures recei9e" from t e DDOs un"er is control an" reconcilin! t em 'it t e Treasury e9ery mont * <ut it is notice" t at t e reconcile" fi!ures of recei6t an" eC6en"iture fi!ures are not recei9e" in t e office of CCO an" if recei9e"% t ey are 'it "elays from 0 to 7 mont s* )t is a serious la6se on t e 6art of t e SCO* Due to t is% t e CCOs are not able to reconcile t e De6artmental fi!ures 'it A*G*% in time an" t e ' ole eCercise becomes futile* T erefore% Go9ernment ereby or"er t at eac SCO s oul" submit t e reconcile" fi!ures of recei6t an" eC6en"iture of t e 6re9ious mont to

4b5

t e CCO before t e en" of e9ery mont % for t e 6re9ious mont an" s oul" furnis a certificate to t e Treasury$PAO alon! 'it t eir bills to t at effect in t e Proforma at AnneCure#))). Treasury$PAO s all not a"mit t e bills of t e SCO 4District Officer5 'it out t e abo9e certificate* T e DTO$PAO s all insist t e abo9e certificate as an a""ition to t e eCistent certificates as 6er G*O*Ms*No*,/3% Date" -/#+#0//0* 4c5 T e CCO s all consoli"ate t e total of all SCOs inclu"in! is o'n eC6en"iture an" reconcile is "e6artmentBs accounts 'it Accountant GeneralBs fi!ures an" issue ?uarterly reconciliation certificate to t e Accountant General* No aut ori&ation of bu"!et 'oul" be issue" by t e DTA 'it out t e certificate statin! t at t e "etails of sub# ea" 'ise eC6en"iture is reconcile" 'it A*G* u6 to t e 6re9ious but one ?uarter* Ho'e9er% as one time relaCation% in t e reference 1r" rea" abo9e% instructions a9e alrea"y been issue" for com6letion of entire 6en"ency of reconciliation 'it t e Accountant General u6 to Marc % 0//1 by 1-*-0*0//1 an" in t e e9ent of non#com6letion of reconciliation 'or; by t e abo9e mentione" "ate% t e )V ?uarter <u"!et 'ill not be release" as a measure of control* T e DTA$PAO s all not aut ori&e$a"mit bills 'it out suc certificates from t e CCO as s o'n in AnneCure#)) enclose"*

(iii) Maintenance of Bu!get Control Register" Re#a$$ro$riation Register an! Su$$le%entar& Esti%ates Register

T e CCO$SCO as to maintain a <u"!et Control Re!ister to ;no' t e eCact allotments ma"e by im to is Subor"inate =nits for eac Fuarter* T ey s oul" also note t e re#a66ro6riations ma"e un"er eac =nit an" t e sa9in!s recei9e" from =nits an" final surren"ers ma"e to Go9ernment for resum6tion* Se6arate re!isters for t e su66lementary estimates a9e to be maintaine" by eac CCO for t e <u"!et recei9e" an" release" o9er an" abo9e bu"!et estimates in relaCation of Treasury Control Or"ers an" also for Contin!ency Fun" releases* T ese re!isters 'ill enable t e CCO to submit t e 6ro6osals for su66lementary estimates at t e a66ro6riate time* )t is obser9e" t at many CCOs are not maintainin! t ese Re!isters resultin! in allocation of fun"s to t e =nits ' ere t ere is no necessity an" ma;in! un#necessary re#a66ro6riations an" non#re!ulari&ation of eCcess eC6en"iture t rou! su66lementary !rants* T erefore% t e Go9ernment ereby or"er t at t e PAO s all not a"mit t e claims of t e De6artment in t e mont of February 4once in a year5% 'it out 6ro"uction of a certificate 6rescribe" in AnneCure#)V* i'. Maintenance of ot(er Registers

As 6er t e 6ro9isions of A*P* Financial Co"e% A*P* Treasury Co"e an" Go9ernment instructions issue" from time to time% t e CCO$CO$DDO s all maintain ot er re!isters li;e Cas <oo; 4in APTC Form#,5% =n#"isburse" Pay Re!ister4in APFC Form#0/5% Permanent A"9ance Re!ister 4in APFC Form G.5% Non#Go9ernment cas boo; 4in APTC Form ,5% Contin!ent <ills Re!ister 4in APFC Form#35% Reco9eries :atc Re!ister$>oans an" A"9ances Re!isters etc* for trac;in! "o'n t e claims an" "isbursements*

T e Accountant General as raise" many obAections on t e irre!ular maintenance of suc re!isters in eac De6artment* )t is t e 6rimary res6onsibility of t e CCO$CO$=nit Officers$DDO to maintain t e abo9e re!isters in t e 6rescribe" formats for t e moneys "ra'n from Treasury* T erefore% t e Go9ernment ereby or"er t at t e CCO s all furnis a certificate to PAO statin! t at necessary re!isters as mentione" abo9e% are maintaine" an" u6"ate" 6ro6erly in t e 6rescribe" formats in t e Proforma enclose" in AnneCure#V once in a year at t e start of Financial year i*e*% A6ril for t e 6re9ious Financial year* 3* A C ec; list is also enclose" in AnneCure#V) for t e !ui"ance of Treasury$PAO Officers to ensure t at all essential re?uirements "iscusse" abo9e are com6lie" 'it before any claim is a"mitte" into au"it by t em* All t e Treasury$PAO Officers are instructe" to follo' t ese instructions scru6ulously* G* All t e Secretaries to Go9ernment$Hea"s of t e De6artments s all brin! t ese or"ers to t e notice of t eir Subor"inate Officers an" to ta;e necessary action in t e matter an" issue re?uire" instructions to t e DDOs un"er t eir control* .* T is or"er is also a9ailable on t e A*P* Go9ernment :eb Site '''*a6*!o9*in an" '''*an" ra6ra"es *com

4<@ ORDER AND )N THE NAME OF THE GOVERNOR OF ANDHRA PRADESH5 ).S. SAMPAT* PR)NC)PA> SECRETAR@ TO GOVERNMENT

To T e Princi6al Accountant General% A*P*% Hy"eraba"* T e Princi6al Accountant General 4Au"it5% A*P*% Hy"eraba"* T e Accountant General 4ADE5% A*P*% Hy"eraba"* T e Director of Treasuries D Accounts% A*P% Hy"eraba"* T e Pay D Accounts Officer% Hy"eraba"* T e De6uty Financial A"9iser 4:or;s D ProAects5* All t e S6ecial C ief Secretaries$Princi6al Secretaries$Secretaries to t e Go9ernment* T e Secretary to Go9ernment 4GA#Ser9ices5 De6artment* T e Princi6al Secretary to Go9ernor of An" ra Pra"es % Hy"eraba"* T e PS to CM an" PS to all Ministers* All De6artments of Secretariat* All Hea" of t e De6artments inclu"in! Collectors an" District Eu"!es* T e Re!istrar% AP Hi! Court% Hy"eraba"* T e Re!istrar% AP A"ministrati9e Tribunal% Hy"eraba"* All t e Directors of Accounts of ProAects* All District Treasury Officers*

All t e C ief ECecuti9e Officers of Hilla Paris a"s* All t e District E"ucational Officers* T e Secretaries of Hilla Gran" alaya Samst as t rou! t e Director of Public >ibraries% AP% Hy"eraba"* All t e Commissioners$ S6ecial Officers of t e Munici6alities $Cor6orations* All t e Reco!nise" Ser9ice Associations* T e Mana!in! Director% APTS 'it re?uest to 6lace t e abo9e G*O* in t e Go9t* 'eb site* T e Re!istrar of all t e =ni9ersities* Co6y to SF$SC

ANNE+,RE#I
Profor%a on Maintenance of Register of Actuals
(See para 19.3.1 of A.P.Budget Manual)

DEC-ARATION B. T*E C*IEF CONTRO--IN/ OFFICER0 TO <E )SS=ED TO THE PA@ D ACCO=NTS OFF)CER% H@DERA<AD* NAME OF THE DEPARTMENT DES)GNAT)ON OF THE C*C*O* ) certify t at t e Re!ister of Actuals as been maintaine" an" t e entries a9e been ma"e in t at Re!ister u6 to t e mont IIIIIIIII*an" t ere are no eCcess "ra'l of fun"s un"er any unit of eC6en"iture un"er my control*

Date2

Signature of Chief Controlling Officer

ANNE+,RE#II PROFORMA ON RECONC)>)AT)ON :)TH THE ACCO=NTANT GENEA>% A*P*H@DERA<AD*

DEC-ARATION B. T*E C*IEF CONTRO--IN/ OFFICER (TO BE ISS,ED TO T*E PA. 1 ACCO,NTS OFFICER" *.DERABAD.)

NAME OF THE DEPARTMENT2 DES)GNAT)ON OF THE CH)EF CONTRO>>)NG OFF)CER

) certify t at t e Recei6ts an" EC6en"iture fi!ures of t e De6artment recei9e" from t e Sub#or"inate Offices a9e been reconcile" 'it t e Accountant General% A*P*% Hy"eraba" u6to last but one ?uarter an" a certificate to t at effect as also been issue" to t e Accountant General% A*P*% Hy"eraba" 9i"e t is Office >etter No*JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ Dt2JJJJJJJJJJJJJJJJJJ*

Date2

Signature of Chief Controlling Officer

ANNE+,RE#III PROFORMA ON S,BMISSION OF RECONCI-ED FI/,RES

TO T*E C.C.O. B. T*E S.C.O. 4TO <E )SS=ED <@ THE S*C*O TO THE TREAS=R@$PAO A>ONG :)TH G*O*Ms*No*,/3 CERT)F)CATES5
DEC-ARATION -B. T*E S,BORDINATE CONTRO--IN/ OFFICER

NAME OF THE DEPARTMENT2 DES)GNAT)ON OF THE S=<ORD)NATE CONTRO>>)NG OFF)CER$ S=<ORD)NATE CONTRO>>)NG OFF)CER2

) certify t at t e Recei6ts an" EC6en"iture fi!ures of t e De6artment ' ic a9e been reconcile" 'it t e Treasury =nit for t e mont en"e" JJJJJJJJJJJJ an" a certificate to t at effect as also been issue" by t e Treasury =nit as been sent to t e CCO 9i"e t is Office >etter No*JJJJJJJJJJJJJJJJJJJJJ Dt2JJJJJJJJJJ*

Date2

Signature of Subordinate Controlling Officer

ANNE+,RE#I) PROFORMA ON MA)NTENANCE OF <=DGET CONTRO> REG)STER% REAPPROPR)AT)ON REG)STER% AND S=PP>EMENTAR@ EST)MATES REG)STER DEC>ARAT)ON <@ THE CH)EF CONTRO>>)NG OFF)CER* 4TO <E )SS=ED TO THE PA@ D ACCO=NTS OFF)CER% H@DERA<AD5

NAME OF THE DEPARTMENT2 DES)GNAT)ON OF THE C*C*O2

) certify t at t e <u"!et Control Re!ister% Re#a66ro6riation Re!ister an" Su66lementary Re!isters are bein! maintaine" in t e 6rescribe" formats an" necessary entries u6 to t e en" of 6re9ious mont a9e been ma"e in t at Re!ister*

Date2

Signature of Chief Controlling Officer

ANNE+,RE#)
PROFORMA ON MAINTENANCE OF OT*ER RE/ISTERS

DEC>ARAT)ON <@ THE CH)EF CONTRO>>)NG OFF)CER

NAME OF THE SECRETAR)AT DEPARTMENT2 DES)GNAT)ON OF THE HEAD OF THE DEPARTMENT2 NAME OF THE C*C*O2 ) certify t at t e Re!isters of General Cas <oo;% =n Disburse" Pay% Permanent A"9ance% Non# Go9ernment Cas <oo;% Contin!ent <ills Re!ister% <u"!et :atc Re!ister% >oans an" A"9ances Re!ister an" >on! Term >oans :atc re!isters an" DDO Current Account Cas <oo; 'ere maintaine" in t e De6artment% in t e 6rescribe" formats% for t e 6re9ious year en"e" 1-st Marc III*

Date2

Signature of Chief Controlling Officer

ANNE+,RE#)I C*EC2 -IST FOR T*E P.A.O0TREAS,R. OFFICER

Accounta3ilit& for t(e C(ief Controlling Officers" as $rescri3e! in /.O.Ms.No.456" Date! 7#68#988:

6. C(ec;s to 3e e<ercise! 3efore $assing t(e Bill 3& PAO 0 Treasur& (E'er& %ont() 3& PAO" *&!era3a! onl&.

)* : et er t e certificate mentione" in AnneCure#) is enclose" or not% in res6ect of KMaintenance of Re!ister of ActualsL* T e first suc certificate s all be insiste" '*e*f* Eanuary% 0//+* ))* : et er a certificate mentione" in AnnCure#))) in res6ect of non#submission of eC6en"iture fi!ures to t e CCO by SCO is enclose" or not* 9. C(ec; at t(e 3eginning of e'er& =uarter 3& DTA0PAO (>uarter ?ise)

: et er t e Certificate mentione" in AnneCure#)) in res6ect of KReconciliation 'it AG%AP% Hy"eraba" by t e CCO is enclose" or not*L :. (a) C(ec; 3efore t(e Bills $asse! in t(e %ont( of Fe3ruar&" (once in a &ear 3& PAO). : et er t e certificate mentione" in AnneCure#)V in res6ect of maintenance of <u"!et Control Re!ister$Re#a66ro6riation Re!ister$ Su66lementary !rants re!ister is enclose" or not* :. (3) C(ec; 3efore t(e Bills $asse! in A$ril (Once in a &ear 3& PAO)

: et er t e Re!ister of General Cas <oo;% =*D* Pay Re!ister% P*A*% Non# Go9ernment cas boo;% Contin!ent <ills etc*% as 6rescribe" in AnneCure#V 'ere maintaine" for t e 6re9ious financial year% by t e CCO an" is Subor"inate offices*