Monthly Bill

131 (1) Bills for pay, fixed allowances (including permanent travelling allowance, conveyance allowance) and leave salary shall be prepared in Form 11.

(2) Separate pay bills should be prepared in the following cases :—

( i ) Pay of establishments, whose charges are debitable to different heads of account.

(ii) Pay of gazetted officers the maximum of whose pay scale does not exceed Rs. 1,720 drawn by heads of offices.

(iii) Pay of gazetted officers the maximum of whose pay scale exceeds Rs. 1,720 drawn by heads of offices.

(iv) Establishment for whom no establishment returns are submitted and no service books are maintained.

(3) Each of the bills may be prepared by including both permanent and temporary establishments and divided into separate sections comprising the establishment, and indicating the description of each section prominently, along with sanctioned number of posts included therein. (In case of large establishments, separate bills may be prepared for different sections, if administratively found convenient). While for permanent posts, the sanctioned strength need only be indicated at the top of each section of posts, in the case of temporary posts, the number and date of the sanctioning letter(s)* shall also be indicated. In cases sanction(s) for continuance of posts has been applied for, the Drawing and Disbursing Officer shall indicate this fact in the bill and draw pay and allowances of the persons concerned for the month of March, April and May (Payable in June) at earlier rates. After the month of May, Pay and allowances should not be drawn without obtaining the sanction(s) for continuance of posts and the number and date of the sanctioning order should clearly be noted on the bill and a copy thereof should be attached to the bill. Except as provided in sub-paragraph (6) of this Paragraph, the name of every incumbent shall be shown against each post and the rates of pay and allowances claimed for each shall also be shown. When pay and allowances are drawn for a portion of a month only, the actual period for which the payments are claimed shall be mentioned against the concerned government servant(s) in the body of the bill the other instructions printed on the form of the bill should also be carefully followed.

(4) The entries in all the money columns of the bill shall be totaled separately under each section/part and the totals written in red ink. The totals must be checked by the Drawing Officer himself or by some responsible person other that the person preparing the bill.

[Correction Slip No. 41, dated January 14, 1984]

[Vitta (Lekha-1) Anubhag, File No. 15(5)/77.]

(5) The pay of establishments mentioned in exceptions to paragraph 154, which is treated as a contingent charge, should not be included in pay bills.

(6) The names of all persons in inferior service of all Lekhpals and of all head constables and constables, if a certificate in the following form is endorsed on the bills :

Certified that all persons whose names are omitted from but whose pay has been drawn, in this bill have actually been employed during the month.

The Government may, in consultation with the Accountant General, extend the provisions of this rule to specified classes of establishments when the entry of names in the bills of those establishment is not essential for audit purposes.

(7) The claims of Government servants whose names are omitted from the bills under rule 2 should not be lumped together and entered as a single item in the bills. The bills in such cases should show separately the numbers on different rates of pay, or with different designations.

(8) The power to draw pay bills of establishments under their own signature has been delegated to the following officers in respect of the establishments shown against them :

Superintendent of Government Gardens, Allahabad, Agra and Kumaun.	In respect of their garden establishments.
Superintendent, Reformatory School, Chunar.	In respect of pay and allowance bills of the school.
Head Masters of Government schools.	In respect of his own pay bills establishment.
Supervisor of Agricultural, Vernacular and Anglo-Vernacular Schools, Uttar Pradesh Bulandshahr.	In respect of his own pay bills.
Headmistresses of Government Hindustani and Anglo-Hindustani Schools for Girls.	In respect of their own pay bills and the pay bills of their schools establishments. The bills shall, however, be countersigned by the circle Inspectress.
Sub-divisional Officers of the Irrigation Department in the Tarai and Bhabar Government Estates division.	In respect of the pay and travelling allowance bills of their establishment.
Sub-divisional Officer, Mussoorie, district Dehra Dun.	In respect of the pay bills of the sub-divisional establishment.
Assistant Superintendent, Chakrata Sub-division, district Dehra Dun.	Ditto
Farm Superintendent, Hempur.	In respect of pay and travelling allowance bills of the establishment of Tarai and Bhabar Cattle Farms. The bills shall, however, be countersigned by the Deputy Director of Agriculture incharge of Cattle-breeding Operations.
Sub-divisional Officer, Mirzapur Canals Sub-division.	In respect of the pay and travelling allowance bills of the non-gazetted establishment of his sub-division.
Sub-divisional Officer Sohwal Sub-division and Resident Engineer, Sohwal Power Station, Uttar Pradesh, Irrigation Department.	In respect of the pay and travelling allowance bills of the non-gazetted establish-of his sub-division.
Asstt. Registrars of the Co-operative Department.	In respect of the pay of the clerks and peons under them.
Inspectors of the Co-operative Department.	In respect of their own pay and the pay of their peons. The bills shall, however, be countersigned by the Asstt. Registrars concerned.
Auditors of the Co-operative Audit Organization.	In respect of their own pay and the pay of their peons. The bills shall, however, be countersigned by the Regional Audit Officers concerned.
Asstt. Inspectresses of Girls’ School.	In respect of their own pay, travelling allowance and conveyance allowance bills. The bills shall, however, be countersigned by the District Inspector of Schools.

NOTES—(1) If for any reason, the leave salary claimed by a Government servant on leave is not known (as for example when the kind of leave to be granted to him has not been finally decided by the sanctioning authority) the amount of pay to which he would have been entitled had he remained on duty should be entered in the money column of the form concerned which is intended to show leave salary, the amount being left undisbursed and treated as held over pending the fixation of the amount of his leave salary.

(2) A certificate to the effect that the Government servant on leave preparatory to retirement, or refused leave under Fundamental Rules 86 and 86-A or any other corresponding rule, or such other leave on the expiry of which he is not excepted to return to duty, was not employed under Government, Local Fund or a private employer during the period of such leave, should be recorded by the drawing officer on the bill in which leave salary for such a Government servant is drawn after obtaining from him a declaration regarding non-employment.

132. The duty of noting the proper deductions to be made from pay bills on account of funds and other deductions (e.g. fines imposed on non-gazetted Government servants for neglect of duty, rents of Government residences, etc.) devolves on the drawers of the bills as such deductions should be recovered by stoppages from pay and consequent short drawings from the Treasury.

133. (a) Recoveries on account of security deposits of the employees of different departments should be made in cash at the time of disbursement of pay, and when such deposits are to be paid into the post office savings bank, the amounts recovered should be forthwith remitted to the post office.

(b) For payments made into the court of law on account of attachment or otherwise the procedure laid down in paragraph 107-B will be followed. The receipts of the court should be obtained and field with the acquittance roll.

134. (a) The monthly bill should ordinarily be supported by an absentee statement in Form no. 10, if any person in superior service was absent during the month, either on transfer to a temporary post or suspension or with or without leave (except casual leave) or when a post is left vacant substantively whether any officiating arrangements have or have not been made against it—c.f. footnote 4 on the Form.

(b) In the case, however, of State or amalgamated establishments a consolidated absentee statement showing the complete chain of arrangements should be separately furnished by the controlling authority within a period fixed by the Accountant General. No separate absentee statement need be furnished by heads of offices along with the monthly pay bills but in the cases in which the power to sanction leave and officiating arrangements within the office has been delegated to heads of offices within prescribed limits, the requisite absentee statement should be furnished by them along with the pay bills, and such vacanices and arrangements should not be included in the consolidated absentee statement to be furnished by the controlling authority.

NOTE—In the case of State or amalgamated establishments on time-scales of pay, the arrangements made by heads of offices should be reported to the controlling authority for inclusion in the consolidated absentee statements.

135. If no person in superior service was absent during the month, either on transfer to a temporary post or suspension, or with or without leave (except casual leave) certificate 2 printed on the establishment pay bill Form no. 9 or 11, as the case may be, should be signed by the head of the office.

136. When the name of any person appointed whether permanently or on probation to superior service appears for the first time in an establishment bill, either reference must be given to previous post held by him (which should be supported by a last-pay certificate showing dates of making over and receiving charge, advances outstanding, etc.) or if he did not previously hold any post or is re-employed after resignation or forfeiture of past service, a certificate by the drawing and disbursing officer to the effect that the health certificate as required by Fundamental Rule 10, has been obtained in respect of the Government servant, must accompany the bill.

137. To the first bill in which a periodical increment is drawn by any non-gazetted servant, a certificate in Form no. 11-A should be appended.

Of the two alternative certificates printed in Form no. 11-A, the former may be used in any case in which the increment becomes due to the Government servant concerned for having been incumbent of the post specified for the prescribed term counting from the date of the last increment or of appointment to the post excluding periods of absence from duty not counting for increment and absence on extraordinary leave, etc., and if he has held the post in an officiating capacity, or if the post held by him substantively was a temporary post, kinds of leave which are shown in the tabular portion of the certificate.

In all other cases, the second alternative form shall be used and it will be supported by an explanatory memorandum showing briefly but clearly the grounds on which the increment is claimed.

Exception—It is not necessary to attach to the bill intended for payment and submission to the Accountant General, the increment certificate in Form no. 11-A, in respect of persons whose names are omitted from the pay bill in accordance with rule 2, below paragraph 131. For facility of test check during local audit, however, the certificate should be attached to the office copy of the bill retained by the disbursing officer.

NOTE—When the increment claimed operates to carry a Government servant over an efficiency-bar, it should be supported by a declaration from the authority empowered to allow the increment that he has satisfied himself that the Government servant in question is fit to pass the efficiency-bar.

In order to prevent the passing of an efficiency-bar becoming a mere matter of from it is imperative that every case should be carefully scrutinized by the sanctioning authority before signing the declaration prescribed above.