Pay bills

107. The pay bills of gazetted officers will be drawn on form no. 11 (E-15). The originals duly receipted with stamps attached, when necessary, will accompany the accounts as vouchers, copies being kept in the divisional office.

F.M.V. 214.

108. (a) The pay bills of the permanent and temporary staff, whose pay is entered direct into the divisional cash-book will be prepared in books of form no. 12 [E-15(a)], and the signature of each recipient will be taken when payment is made, receipt stamps being attached when necessary. When receipts of persons serving at a distance are obtained on separate abstracts, the divisional officer will note, in the signature or remarks column of the divisional bill-book, that the receipts of the incumbents have been obtained and filed separately.

F.M.V. 215 and F.A.C. 52.

(b) In all subordinate offices pay bills will be prepared in the same form on loose sheets which will bear the payee’s receipts and will accompany the monthly accounts sent to the divisional office. No office copies will be kept, but the original bills will be returned by the divisional office. After any objections have been disposed of, these bills will be kept in the subordinate offices for two years.

109. If any non-gazetted government servant is allowed have of any kind or is placed under suspension or is transferred, promoted, reduced, or discharged, or if any appointment is made during the month, the number and date of the order making the change should be entered in the remarks column of the establishment bill, against the name of the employee to whom the order relates.		F.A.C. 55.
F.M.V. 216.	110. The vouchers for the permanent and temporary non-gazetted establishments to accompany the cash accounts will be abstracts from the establishment bill-book and of the pay bills from subordinate officers signed by the divisional officer. In these vouchers the names of government servants in inferior service need not be given, but the number and the designation of post in each grade on different rates of pay must always be specified.
F.M.V. 217.	111. (a) Permanent and temporary establishments will be shown on separate bills and temporary establishments sanctioned for 12 months will be on bills separate from those for shorter periods. Temporary establishments charged to different account heads or sanctioned for varying periods, if included in one bill, should be separately shown with the head or the period for which each has been sanctioned noted on the top. The number and date of the order sanctioning the establishments will be quoted on each bill.

(b) Arrear pay will also be drawn on separate bills and not in the ordinary monthly bill, the amount claimed for each month being entered separately on the same bill `(see paragraph 141 of volume V of the Handbook).

F.M.V. 218.

112. In the pay bills complete lists of the sanctioned scale of establishment will be entered on the first day of each month; but only pay and allowances actually paid up to the last day of the month, and for which the payees’ receipts have been received in the divisional office, will be charged in the cash-book. Pay remaining unpaid will merely be entered in columns 3 and 4, and left out of the total for each range or forest unit to be posted in column 6.

F.M.V. 221.

113. When any periodical increment is drawn for the first time, a periodical increment certificate in form 11-A (Treasury form 348) prescribed in paragraph 137, volume V of the Handbook will be attached to the pay bill. Similarly in the case of a person in the permanent establishment whose name appears for the first time, a last-pay certificate or health certificate should be attached (see paragraph 136 of volume V of the Handbook).