index

1.	Receipts for payments to Government
1-A.	Receipts for the price of service postage stamps
1-B.	Receipt for payments to Government of U.P. Transport Department
2.	Cash-book
2-A.	Form of Security Bond for a particular Post
2-AA.	Cash-book (for offices where the money transactions are heavy)
2-B.	Form of (General) Security Bond
2-BB.	Form of (General) release deed
2-C.	Temporary Personal-Bond
2-D.	Form of temporary Security Bond with sureties when the security money is to be recovered in monthly instalments from pay
2-E.	Form of Fidelity Bond granted by an Insurance Company to the Governor of U.P. guaranteeing fidelity of a Government Servant
2-F.	Register of securities taken from Government accountants
2-G.	Register of payments to security deposits in instalments by monthly deductions from pay
2-H.	Form of fidelity bond granted by an Insurace Company to the Governor of Uttar Pradesh (where the Security is of a temporary nature)
2-I.	Form of assignment of Policy by endorsement
3.	Statement of rent recoverable in cash or by deductions from pay bills
3-A.	Form of Bond of Indemnity for drawing arrears of pay and allowances or pensions of deceased Government servants or pensioners
4.	[Deleted]
4-A.	Salary bill of members of the Legislature
5.	Paybill of Gazetted Governments Servants
5-A.	[Deleted]
5-B.	Certificates of transfer of charge of the District
6.	Travelling allowance bill of Gazetted Government Servants
6-A.	Bill for advance of Gazetted officers
6-B.	Bill for advance to non-Gazetted Government servants
6-C.	Bill for General Provident Fund Advance/Withdrawals of Gazetted Government Servants
6-D.	Bill for General Provident Fund Advance/Withdrawals of non-Gazetted Government Servants
7.	Statement of proposition of revision of establishment
8.	Ditto (when full details are not necessary)
9.	Register of Court Attachments of Pay etc.
10.	Absentee statement
11.	Detailed paybill of establishment
11-A.	Periodical increment certificate
11-B.	Acquittance Roll
11-C.	Bill register
12.	(Outer and inner)—Travelling allowance bills of establishment
12-A.	Travelling allowance bill of establishment of departments where payments can be made only after the claim has been passed
12-B.	Abstract travelling allowance bill of Public Works and Agriculture Department establishments
12-C.	Abstract travelling allowance bill of Public Works, Animal Husbandry, Agriculture Department, etc. establishments
12-D.	Form of certificate of attendance
13.	Register of contingent charges
14.	Fully vouched contingent bill
15.	Detailed bill of contingent charges regulated by scale
16.	Abstract bill of contingencies countersigned after payment
17.	Detailed bill of contingencies countersigned after payment
18.	Bills of contingencies countersigned before payment
19.	Refunds of revenue
20.	[Deleted]
21.	[Deleted]
21-A.	Statement of loans and advances to Municipalities, etc.
21-B.	Statement of the Sinking Funds for redemption of loans
22.	Mortgage bond for house building advances
22-A.	Form of agreement to be executed at the time of drawing of an advance for the purchase of land on which to construct a house or a house readymade
22-B.	Form of mortgage deed to be executed in connexion with an advance for the purchase of land and the construction of a house thereon
22-C.	Form of agreement to be executed for an advance for the purchase of a house with land appurtenant there to
22-D	Form of Mortgage Deed for House Building Advances in cases of joint ownership. (Correction Slip no. 26, dated 15-9-83) [Vitta (Lekha) Anubhag-1, File no. 15 (2)-80]
22-E	Form of Tripartite Agreement to be executed for the House Building Advance under "Self Financing Housing Scheme." (Correction Slip no. 26, dated 15-9-83) [Vitta (Lekha) Anubhag-1, File no. 15 (2)-80]
22-F	Form of Agreement to be executed in connection with House Building Advance for creating second charge of the Mortgaged Property (Land/Building). This form inserted vide C. S. no. 103 dated 03-10-1997
23.	Mortgage bond for house building advances to Government servants who do not possess full proprietary rights in the land
23-A	Form of Mortgage Deed for House Building Advances in cases of joint lease. (Correction Slip no. 26, dated 15-9-83) [Vitta (Lekha) Anubhag-1, File no. 15 (2)-80]
24.	Re-conveyance for house building advances
24-A	Form of Re-conveyance for House Building Advances. This form inserted vide C. S. no. 103 dated 03-10-1997
25.	Mortgage bond for conveyance advances
25-A.	Form of agreement to be executed at the time of drawing an advance for the purchase of a conveyance
25-B.	Letter intimating to the Insurance Company the Government’s interest in insurance policies of motor-cars, etc.
25-C.	Form of bond to be executed by a permanent Government servant as a surety of a temporary Government servant Granted an advance
25-D	Form of Surety Bond for House Building Advance to be sanctioned to temporary Government servants. (Correction Slip no. 26, dated 15-9-83) [Vitta (Lekha) Anubhag-1, File no. 15 (2)-80]
25-E	Form of Surety Bond for House Building Advance to be sanctioned under the, ‘Self Financing Housing Scheme.’ (Correction Slip no. 26, dated 15-9-83) [Vitta (Lekha) Anubhag-1, File no. 15 (2)-80]
26.	Register of Land
27.	Capital and revenue accounts of buildings
28.	Register of buildings
29.	Register of rents of buildings and lands
29-A.	Register of cost of additions and alterations to residential buildings
30.	Monthly statement of demands, realizations and arrears of rents
30-A.	Form of tender and agreement—Annual repairs
30-B.	Form of tender and agreement—All repairs (other than annual repairs) and petty works for which no plans or drawings are prepared
30-C.	Form of tender and agreement—Petty works for which plans or drawings are prepared
30-D.	Comparative statement of tenders
30-E.	Muster roll
30-F.	Hand receipt
30-G.	Imprest account
30-H.	Standard lease form
31.	Register of civil works
32.	Abstract bill of works expenditure
33.	Detailed bill of works expenditure
33-A.	Detailed bill of works expenditure for Police Department
34.	Running account bill
35.	Running account bill (for final payments)
36.	[Deleted]
37.	[Deleted]
38.	Register of repayment of deposits
39.	Bill of repayment of deposits
40.	[Deleted]
41.	Statement of lapsed deposits
42.	Refund of lapsed deposits
42-A.	Indent for service postage stamps
42-B.	Schedule of deductions on account of the General Provident Fund
42-B-1.	Schedule of deductions on account of other Provident Fund
42-B-2.	Schedule of deductions on account of the Contributory Provident Pension Fund under Contributory Provident Fund Pension Insurance Rules 1948
42-C.	Schedule of deductions on account of subscriptions to Postal Life Insurance Fund
42-D.	Schedule of deductions on account of Family Pension Fund or Widows and Orphans Fund
42-E.	Form for cheque
42-F.	Form of cheque book for Personal Ledger Accounts
42-G.	Grant-in-aid/Loan Bill form
42-H.	Bill for the refund of excess amounts paid by a loan in repayment of the principal of loan or/and interest thereon
42-I.	Form of utilization Certificate for grants-in-aid
42-J.	Register of Detailed Bills of Contingent Expenditure
INDEX
SUPPLEMENTARY FORMS


Financial Handbook
Issued by Authority of the Government
of
Uttar Pradesh
Volume V
ACCOUNT RULES
PART I
FOURTH EDITION
Incorporating correction slips issued up to
1999
ALLAHABAD:
Director, Printing and Stationery, Uttar Pradesh (India)
2000
PREFACE TO THE FOURTH EDITION

LUCKNOW:	TRIBHUWAN PRASAD
	Secretary to Government,
Dated: December 5, 1979.	Finance Department,
	Uttar Pradesh.

Contents	Paragraphs
CHAPTER I—EXTENT OF APPLICATION	1—3-A
CHAPTER II—DEFINITIONS	4—18
List of Head of Departments	Annexure
CHAPTER III—GENERAL PRINCIPLES AND RULES
Receipt and custody of Government money	19—33
Deposit of cash chests and valuables in the Treasury	35—40-A
Payments:—
General	41—45-E
Payment of claims of Partnership concerns	45—F
Payment of private persons	46—46-B
Vouchers	47—52
Cheques	53—66-A
Permanent Advances or Imprest Account	67
Security Deposits	69—73
Claims to arrears or increases of pay or allowances	74 (a)—74 (d)
Issue of Duplicates or Copies of documents	75
Responsibility for overcharges	76 (a)—77 (d)
Check of charges	78
Audit objections	79—81-B
Defalcations and Losses	82
Remissions and abandonments of claims to revenue	82-A—82-B
Erasures	83—83-A
Adjustments between Governments	85—85-AA
Receipts and disbursements of the State in the United Kingdom	85-B—85-BB
Destruction of Account Records	85-C
CHAPTER IV—REVENUE RECEIPTS AND THEIR CHECK
General	86
Departmental Revenue—General	87—90
Recoveries of rents on buildings and lands	91—94
Miscellaneous demands	95
Convict charges recoverable from other Governments	96
CHAPTER V—PAY AND ALLOWANCES
General Rules:—
Due date	97
Place of payment	98—98-A
Death of payee	99—100
Last pay certificate	101—102
Bond of indemnity for drawing leave salaries etc.	103—103-A
Deductions from pay—General	103-B
Fund deductions	104—104-A
Rent deductions	107-A
Attachment of pay and allowances for debt	107-B—107-B(v)
Pay of civilian Government servants who are members of Auxiliary Force Units	107-C
Recovery of Co-operative Societies dues	107-CC
Payment of pay and allowances due in respect of a Government servant certified to be a lunatic	107-CCC
CHAPTER V-A—PAY BILLS OF THE MEMBERS OF THE LEGISLATURE
Presentation and payment of pay bills	107-D—107-H
CHAPTER VI—BILLS OF GAZETTED GOVERNMENT SERVANTS
General	108—113
Alterations of pay	114
Transfer of office	115—116-B
Pay to Government servants in England	117
Travelling allowance bill	118—119
Rewards for proficiency in oriental languages	120
Place of payment	121—121-A
CHAPTER VII—ESTABLISHMENT
Sections of Establishments	125—126
Annual Returns	127—127-A
Revision of Establishment	128—130
Monthly bill	131—137
Distribution of pay and allowance	138—140
Last pay certificate	140-A
Arrear bills	141
Service books	142—144-A
Travelling allowances	145—148
CHAPTER VIII—CONTINGENCIES
Definition	150—152
Classification	153—157-A
General rules	158
Prompt settlement of claims against the Government	159
Inevitable payments	160—164
Recurring contingencies	165
Purchase of Service Postage Stamps	165-A—168
Responsibility of different authorities	169—170
Responsibility of Controlling authority	171—172
Record of contingent expenditure-Contingent registers	173—175
Bills for encashment	176—176-A
Contract contingencies	177
Contingent charges not countersigned	178
Charges regulated by scales and special contingencies	179—181
Countersigned contingencies	182
Detailed bill	183—185
Disallowances	186
Contingencies countersigned before payment	187
Inspecting Officer’s bill	188
Inter-departmental transfers	189—191
Expenditure for other Government servants	192
Miscellaneous	193
ANNEXURE ‘A’ (Referred to in paragraph 156)
CHAPTER IX—MISCELLANEOUS CHARGES
Refunds of Revenue	194—197
Compensation for Land	198—203
Discount on stamps	204
Secret service expenditure	206
Payments of Grant-in-aid and contributions	209—209-A
ANNEXURE ‘A’ (Referred to in paragraph 209)
CHAPTER X—LOANS AND ADVANCES
General	216—219
Interest	220
Conditions of repayment	221—222
Forms of drawing and repaying	223—224
Calculation of interest	225
Defaults in payment	226—228
Revenue Advances:—
Definition	229
Treasury Accounts and Procedure	230—233
Plus and Minus Memorandum	234—235
Revenue Department Returns	236—237
Irrecoverable Loans and Advances	238—239
Periodical Review	240
Annual Returns to be submitted by the Accountant General	241-A—241-B
CHAPTER XI—MISCELLANEOUS LOANS AND ADVANCES
Sanction	242
Estimates	243
House Building Advances	244-A—244-L
Advance for the construction or repair of a house	244-M
Advances for the purchase of land and construction of a house thereon	244-N
Advance for the purchase of a house with land appurtenant thereto	244-O
Advance for the purchase of a house and repairs to it	244-P—244-Q
Advances for the purchase of conveyances:—
Motor Car and Jeep etc.	245, 245-A, and 245-C—245-N
Motor Cycle or Scooter	245-B & 246
Cycle	247 & 248
Other Advances	249
Conditions of repayment	250—250-A
Forms of drawing and repaying	251—254
CHAPTER XII—STORES
General rules	255
Receipt of stores	256
Issue of stores	257
Accounts	258
Stock-taking	259
Purchase of stores	260
Disposal of Government Property through public auction	260-A
CHAPTER XIII—CIVIL WORKS
Extent of application	261
Definitions	262—263
General Rules	264—269
Maintenance and repairs:—
Classification of repairs	270—271
Provision of Funds	272
Non residential and rent free buildings	272-A—272-B
Residential buildings	272-C
Preparations and sanctioning of Estimates	273—275
Electric installations	277—277-A
Assessment and recovery of rents	278
Preparations and sanctioning of rent statements	279—282-A
Intimation of Demands for Rent	283—291-A
Instructions in regard to the term of occupation of Government Residences	291-B—291-C
Renting of Residential or Non-residential Buildings	291-D—291-F
Petty Works: —
Initiation	292
Allotment of Funds	293—296
Minor works	297—298
Execution of works :—
Fees for the preparation of Projects and the supervision of works	305—306
Contracts	307
Muster Rolls	307-A
Accounts	308—309
Drawal of Money from Treasuries	310
Payments for works done on Lump Sum contracts	311
Advances to contractors and disbursers	312—317
ANNEXURE ‘A’ (Referred to in paragraph 264-A (ii)
ANNEXURE ‘B’ (Referred to in paragraphs 279 and 281)
ANNEXURE ‘C’ (Referred to in paragraph 305)
ANNEXURE ‘D’ (Referred to in paragraph 306)
CHAPTER XIV—RESERVE BANK OF INDIA REMITTANCES
Introductory	318-A—318-F
Telegraphic Transfers	319-A—319-D
Drafts—Drawings and encashments :—
Explanations	320-A—320-B
Form of Drafts	321-A—321-C
Issue of Drafts	322-A—322-D
Advice of Remittances drawn	323-A—323-B
Regularity of signature	323-C—323-D
Encashment of Drafts	324-A—324-F
Doubtful drawings	324-G
Form of receipt	325
Record of drawings and encashments	326-A—326-E
Issue of duplicates	327—329
Cancellation and refund	330—332
Exchange of Drafts	333
Unpaid Drafts	334
Lapse of Drafts	335
Supply of forms	336
Special rules for remittances of Policemen	337—339
ANNEXURE (Referred to in paragraph 318-D)
CHAPTER XV—DEPOSITS
Explanations	340
Limitations	342—345
Revenue Deposits—Repayments	346—346-A
Form of voucher	347
Quarterly certificate	348—350
Lapses—Annual account	351—353
Civil and criminal court deposits	354—358
Agreement with Treasury	359—360
Personal deposits—Repayments	361
Deposits of fees	361-A—361-B
CHAPTER XVI—LOCAL FUNDS
Explanation	362
Receipts and payments	363—366
Verification of balances	367
Miscellaneous	369
CHAPTER XVI-A
General rules for Grants-in-aid	369-A—369-L
CHAPTER XVII
Communication and Effect of Sanction	370—380
CHAPTER XVIII—SERVICE AND OTHER FUNDS
General Rules	381—387
Advances from Fund-Forms	388—391
Provident Funds	392
Indian Civil Service Family Pension Regulation	393
Superior Service (India) Family Pension Funds	395-A
General Family Pension Fund, Hindu Family Annuity Fund and Bengal Christian Family Fund	396
CHAPTER XVIII-A
Responsibility for Observance of Account Rules etc.	397—400-D