COMMON REQUIREMENTS ON ALL TYPES OF BILLS

• The bill should be signed by the DDO with full signature   [Authority: SR 1 OF TR 16 of A P Treasury Code Vol-I]
• The correct classification up to 7 tier head of account i.e. Major head, sub Major Head, Minor head, sub minor head, group head, detailed head, sub detailed head are to be noted on the bill[Authority: SR 2(a) of TR16 A.P. Treasury Code Vol-I]
• Information about the nature /period of claim should be noted in the bill. [Authority SR 2(a) of TR 1 A.P. Treasury Code Vol - I]
• The bill is to be preferred in printed/computerized and in the revised APTC forms with relevant Certificates and the certificates should be recorded at the appropriate place, but not in a separate sheet.[Authority: SR 2(b) of TR 16 A.P. Treasury Code Vol-I]
• Carbon copy of the bill/voucher should not be admitted. [Authority: SR 2(b) of TR 16 A.P. Treasury Code Volume-I]
• The bill should contain the office seal of the department affixed on the left side top corner [Authority: SR 2(c) of TR 16 A.P. Treasury Code Vol-I]
• The bill should contain protective endorsement in red ink, be written vertically beside the classification on the bill [Authority: SR 2(c) of TR 16 of A.P. TC Vol.I]
• Net amount payable should be expressed correctly in words and figures.  [Authority: Art 45 of A P Financial Code Volume-I]
• The word “only” should be written at the end. [Authority: SR 2(c) of TR 16 A.P. Treasury Code Vol-I]
• The bill should contain discharge endorsement and pass order in figures and words duly rounding off the amount to the nearest rupee.[Art 45 of A P FC Volume-I]
• The alterations/corrections and erasures should be attested with full signature of the DDO [Authority: SR 2(d) of TR 16 A.P. Treasury Code Vol-I]
• The expenditure to be booked under plan or non-plan should be indicated. [Authority: SR 2(e) of TR 16 of A.P. Treasury Code Vol-I]
• The specimen signature of DDO duly attested should be obtained in triplicate and preserves one copy with the Bill passing Accountant, another copy with the Sub- Treasury Officer and third copy with the ATO/DD for verification of the specimen Signature of the DDO. To that effect a rubber stamp should be affixed on the bill under authentication by the Accountant and STO. [Authority: SR 2(h) of TR 16 A.P. TC Vol-I]
• The claim should be covered under proper sanction by the competent authority, wherever required.[Authority: Art.3 (a) and 38 of A P FC Vol-I &r/w SR 2(a) of TR 16 A.P. TC Vol-I]
• Ink signed copy of the orders for sanction of expenditure issued by the competent authority is to be enclosed in original to the bill [Authority: Art .45 of A P Financial Code Vol-I and Govt. Memo.No.20721-A/434/TFR-i.dt.25-08-2004 of fin (TFR I) Dept communicated by the DTA, AP, Hyderabad Memo.No.M1/16084/04.dt.31-08-2004.
• The sanction order is for a specified budget financial year, then the claim should be preferred within that financial year otherwise it will be lapsed by 31st March of that financial year. The budget memoranda should be noted on the bill in the space provided for it.[Authority: Art.50 of A P Financial Code Volume-I]
• Totals in the bill should be correct [Arithmetical accuracy] [Authority: S.R.7 T.R. 16 A.P. Treasury Code Volume-I ]
• All bills should be presented through TBR in A.P.T.C. Form 70. No bill should be received at treasury without entry in TBR. [T.R. 16 Ins. 33 A.P TC Vol-I ]
• If an objection raised by the Treasury, the cancelled bill should be enclosed to the present bill along with reply against the objection raised by the Treasury. [Authority: DTA’s L.Dis.No.1727774/TM-IIC/64 Dated: 28-10-74.]
• The claim is not admissible before the expiry of the month in respect of Pay and Allowances [Authority: Art.72 of A P Financial Code Volume-I ] 
• Separate bill should be prepared for the expenditure dubitable to each Major head [Authority: S.R.2(e) T.R.16 A.P. Treasury Code Vol-I ]
• Cello tape should be affixed by the DDO both on words and figures indicating amount of bill to avoid interpolation of amounts. The Treasury Officer should also affix the cello-phone tape on the pass order both on words and figures.
• Employee I.D. number shall be appended on all kinds of employee related claims.