28 April, 2015

G.O.MS.No. 42, Dt:13.4.15 :: All ddo's have to submit reconciliation along with bills from this month onwards

G.O.MS.No. 42, FINANCE (TFR) DEPARTMENT, Dt:13.4.15 :: Reconciliation of Departmental figures with those booked in the Treasuries and the figuresbooked in the Accountant General's Office - Responsibility of the Drawing Officers, ChiefControlling Officers and Treasury Officers- Further orders - Issued.
Read the following:-
1. G.O.Ms.No.277, Finance&Planning (FIN.WING.ACCTS) Department,dated:06.06.1990
2. G.O.Ms.No.507,Finance(TFR)Department,dated: 10.04.20002
3. From the Sri Pravindra Yadav, IA&AS., Accountant General (A&E) A.P. HyderabadD.O.Lr.No. AG(A&E)/TM(A/cs)II/U.I/32-2/2014-2015/l 18969,dated:26.09.2014 anddated:2.3.2015.
4. U.O. Note. NO.1241/36/TFR/2015-1, Finance(TFR)Department, dated: 05.03.2015.
1. According to para 16 of the A.P. Budget Manual, every Chief Controlling Officershould watch the progress of expenditure continuously, and for this purpose, he/she shouldrequire of actual expenditure during the previous month and figures of actual expenditureduring the previous month and the liabilities incurred but not yet paid. Each disbursingofficer should therefore maintain a register in Form B of disbursements and liabilities. Assoon as a bill is cashed at the treasury it should be posted in the appropriate columns of theregister against the district treasury in which the payment is made. The Disbursing Officerand the Chief Controlling Officer shall reconcile the figures of expenditure with those bookedin the treasury by sending their clerks to the District Treasury and they should see that thisreconciliation work is completed not later than the 4th of the each month for the expenditureincurred in the previous month. The Chief Controlling Officer should consolidate the totalsof his own expenditure and that shown in the extracts from the registers of the subordinateControlling Officers and he/she should send a clerk of his/her office to the AccountantGeneral's Office with the departmental registers quarterly on a date to be fixed to eachdepartment by the Accountant General.
2. In the G.O. 1st read above, Government directed that
   • The treasury shall prescribe a date on which each Drawing Officer shall reconcile hisfigures of receipts and accordingly the Drawing Officers shall reconcile monthlyfigures with the treasury or Pay and Accounts Officer as the case may be.
   • Unless the reconciliation for the previous month is completed before 4th of thesucceeding month, the salary of the Head of office shall not be allowed to be paid forthe following month.
   • The salary of the concerned officer who is responsible for reconciliation work in theCCO Office, shall not be allowed to be paid by the Pay and Accounts Officer for thesecond month in the next quarter if a certificate of reconciliation with AccountantGenerel's figures is not furnished to the Pay and Accounts Officer.
   • The Treasuries and the Pay and Accounts Office shall furnish the list of Officers whofail to reconcile the figures with the treasuries to the concerned Heads of Departmentsfor information. The treasuries and the Pay and Accounts Office shall maintain aregister showing the dates on which the Drawing Officers shall reconcile the figuresof receipts and expenditure, the dates on which the reconciliation was made by theofficers and shall verify the correctness of the certificates furnished by the DrawingOfficer along with the pay bills.
3. In the G.0.2nd read above, Government while reiterating the orders issued in theG. 0.1st read above, further ordered that no Treasury Officer shall permit any amount to bedrawn by the concerned D.D.Os after 10th of the month until and unless the Reconciliation ofAccounts (all kinds of Receipts and Expenditure figures) upto the previous month iscompleted and the certificate to that extent is appended to the Bills.
4. In the reference 3rd read above, the Accountant General (A&E) A. P. Hyderabad hasinformed that a total of 329 Reconciliation Certificates per month (Receipts-67 andExpenditure- 262) are due from various CCOs. A scrutiny of RCs due to the end of 31stDecember 2014 reveals that 1282 RCs in respect of A/cs from June 2014 to September,2014are due to be received by his Office. He has requested to direct all the Chief ControllingOfficers to reconcile the receipt and expenditure figures with those recorded in A.G books ofaccount in order to facilitate timely reconciliation.
5. In the reference 4th read above all the Departments of Secretariat are requested toissue instructions to the Heads of Departments/ Chief Controlling Officers under their'administrative control with a direction to complete the reconciliation work both receipts andexpenditure by 20.03.2015
6. Government after careful review of the matter with reference to the progress ofreconciliation of accounts hereby reiterates that the orders issued in the GO.s 1st and 2nd readabove and order further that the said orders shall be effectively enforced by all TreasuryOfficers / Pay and Accounts Officers and the HODs/DDOs to complete the reconciliationwork in time lines as prescribed by the Accountant General.
7. All the Treasury Officers are directed to furnish Reconciliation Status report of alldepartmentsupto the preceding month as annexed to this order to the Director of Treasuriesand Accounts/Pay and Accounts Officer, A.P., Hyderabad by the end of the each month.
8. The salary of the Treasury Officer for the next following month shall not be allowedwho fails to furnish the Reconciliation Status report. Any deviation in this regard will beviewed seriously.
9. The Director of Treasuries and Accounts and the Pay and Accounts Officer, A.P.,Hyderabad shall furnish compliance report in this regard to Government every month.
10. All Heads of the Departments are requested to initiate suitable measures to hoop thereconciliation of receipts and expenditure at all levels upto date.
11. The Secretariat Departments shall ensure that these orders should be followedscrupulously.

Status report on Reconciliation of Departmental Accounts 
for the month of xx/xxxx.

Download G.O.MS.No. 42, Dt:13.4.15

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