G.O.MS.No. 194 on 22 September 2014 orders were issued for apportionment of Final Encashment Value of Earned Leave due to Retirement/Death while in harness by way of single bill, keeping in view the state reorganization.
Director of Treasuries and Accounts submitted the proposal on procedure for apportionment of Final Encashment Value of Earned Leave due to retirement/death in harness by way of two bills as the transaction involves two Major heads i.e. one is regular salary Major head for booking the amount and other one is MH- 8793-ISS head instead of single bill as envisaged in GO Ms No.140, Finance (PSC) Department, dt.31-5-2014.
Principal Accountant General (A&E), Andhra Pradesh concurred with the procedure suggested by the DTA, AP and advised to prepare separate bills for each classification against a single sanction order and to ensure that a sanction order contains the amount and classification of each category i.e. regular head of account and ISS head of account.
As per provision under SR 2 ( e ), TR 16 of AP Treasury Code Vol.I, when a charge is debitable to more than one major head of account the drawer shall ordinarily present a separate bill for the amount debitable to each major head.
Government after careful consideration of the matter and in partial modification of orders issued in para 4 of GO mentioned at reference 1st, hereby laydown the procedure for apportionment of Final Encashment Value of Earned Leave due to Retirement/Death while in harness, as detailed below.
All Drawing and Disbursing Officers in the state of Andhra Pradesh shall prepare two separate bills i.e. one bill for regular salary head of account to the extent of the share of Andhra Pradesh State and other one for Inter State Suspense (ISS) head of account to the extent of the share of Telangana State while presenting the bill for the total amount of final encashment value of Earned Leave duly taking necessary care in software and fly leaf registers and to present two bills at once to avoid duplicate payments. (P.T.O)
7. It is also instructed to ensure that
(i) the share of the State of Andhra Pradesh shall be booked to the regular salary head of account and the share of the State of Telangana shall be debited to MH 8793-Inter State Suspense- Minor Head 129- Telangana;
(ii) the PAO/Treasury Officers should record the transaction I.D. (token number/voucher number) in both the bills as a cross reference to each other; and
(iii) PAO/Treasury Officers should transmit debit vouchers to AG’s Office along with the relevant sub-account to enable prompt reimbursement from the other successor State Government.
8. All the Heads of Departments are directed to bring these instructions to the concerned Drawing and Disbursing Officers under their control.
- G.O.Ms.No.140,Finance(PSC)Dept, Dated 31.05.2014.
2.From the Director of Treasuries and Accounts Department, Andhra Pradesh, Hyderabad Lr. M3/3806/2014, dated 19.06.2014.
3. From the Prl. Accountant General (A&E), Andhra Pradesh, Hyderabad