Mode of payment of bills

As per  G.O.Ms.No.69, Dt.14.08.2019 Finance Dept.

DH/ SDH

Description

Drawl Procedure

Nature of expenditure allowed

010

Salaries

Direct credit to the bank account of the employee.

Will include Pay, Allowances in all forms, of Regular Staff for the current month. Also includes leave encashment, Leave Travel Concession and Medical Reimbursement. This object classification will also be utilized for recording expenditure on emoluments and allowances of Heads of States and other high dignitaries including sumptuary allowance. Arrears if any shall be drawn under DH 100, as per the procedure defined in the G.O. 161, from Finance & Planning, Dt.: 27.04.1991.

011

Pay

012

Allowances

013

Dearness Allowance

014

Sumptuary Allowance

015

Interim Relief

016

House Rent Allowance

017

Medical Reimbursement

018

Encashment of Earned Leave

019

Leave Travel Concession

020

Wages

Direct credit to the bank account of respective employee.

Will include Wages of Labourers appointed prior to enactment of Act.2 of 1994. Any deviation from Act.2 requires finance concurrence for payment under this HOA.

021

Part Time Contingent Employees

022

Full Time Contingent Employees

023

Daily Wage Employees

024

Hourly Wage Employees

Payment as per the norms prescribed by the Govt.

030

Overtime Allowance

Direct credit to the bank account of respective staff.

Will include Overtime and Night Duty Allowance paid to the Staff, from the departments or services, who are specifically permitted.

031

Overtime Allowance

032

Night Duty Allowance

040

Pensionary Charges

Direct credit to the bank account of the pensioner.

Will include donations to service funds and contributory provident funds in addition to payments of pensions and gratuity in all forms to Government Servants (Service & related Family Pensions), Members of Legislature, Freedom Fighters, etc. This charges however does not include social security expenditure such as old age pensions etc.

041

Pensions

 

 

042

Gratuities

 

 

043

Medical Reimbursement

 

 

050

Rewards

To the credit of bank account of recipient of the

Will cover Awards, Trophies/Mementoes and also include amount paid to Government servants only as per schemes, if any operative in Ministries/ Departments

award/reward.

051

Rewards

 

 

052

Awards

 

 

053

Trophies/Mementoes

 

 

060

GIA Salaries

Direct credit to the bank account of the employee.

Will include pay, allowances in all forms, of Grants-in-Aid Personnel. This object classification will be utilized for recording salaries expenditure for those Grants-in-Aid personnel paid through HRMS payroll directly.

061

GIA Pay

062

GIA Allowances

063

GIA Dearness Allowance

065

GIA Interim Relief

066

GIA House Rent Allowance

067

GIA Medical Reimbursement

068

GIA Encashment of Earned Leave

069

GIA Leave Travel Concession

070

Work Charged Establishment Salaries

Direct credit to the bank account of the employee.

Will include pay, allowances in all forms, of Work Charged Establishment Personnel. This object classification will be utilized for recording salaries expenditure through HRMS payroll directly.

071

WC Pay

 

 

072

WC Allowances

 

 

073

WC Dearness Allowance

 

 

075

WC Interim Relief

 

 

076

WC House Rent Allowance

 

 

077

WC Medical Reimbursement

 

 

078

WC Encashment of Earned Leave

 

 

090

Arrear Pensions

Direct credit to the bank account of the pensioner.

Will include expenditure in respect of any arrears related to Regular Pensions for those drawing pensions under DH 040.

091

Arrear Pension

 

093

Arrear DA

 

094

Arrear IR

 

100

Arrear Salaries

Direct credit to the bank account of the employee.

Will include expenditure related to arrears of pay, DA and IR etc. for regular staff. For example, IR Arrears will be paid under this and the regular IR will be paid under the standard IR, viz., 100-105 is for IR Arrear and 010-015 is for regular IR payment monthly along with salary.

101

Arrear Pay

102

Arrear Allowance

103

Arrear DA

105

IR Arrear

106

Arrear HRA

110

Domestic Travel Expenses

 

Will cover all expenses on account of travel on duty in India including conveyance and fixed traveling allowance but excluding leave travel concessions which would be part of salaries. This will also include TA/DA to non-official members on account of travel within India. Specific items like Bus Warrants and Conveyance Allowance, where applicable, are also covered under this.

111

Travelling Allowance

Credit to the bank account of employee or travel agency.

 

112

Bus Warrants

Credit to the bank account of APSRTC.

 

113

T.A./D.A. to Non- Official Members

Credit to the bank account of Non- official member.

 

114

Fixed Travelling Allowance

Credit to the bank account of employee

 

115

Conveyance Allowance

Credit to the bank account of employee

 

120

Foreign Travel Expenses

 

Will cover all expenses on account of travel on duty outside India including deputation of Scientists abroad. This will also include expenditure on account of TA/DA to non-official members going on tour abroad.

121

Foreign Travel Expenses

Credit to the bank account of employee or travel agency.

122

TA and DA to Non Official Members

Credit to the bank account of Non- official member or travel agency.

130

Office Expenses

 

 

131

Service Postage and Telephone

Credit to the bank account of Postal department/ BSNL/Service providers.

All postal service charges, Courier Charges and Telephone charges.

133

Water and Electricity Charges

Adjust to the deposit account of respective local bodies/ Municipalities. Electricity Charges to the ERO’s bank Account

Taxes/Charges on account of Utility Payments such as Water consumption from Municipal/Local Body water connection provided to Offices and Electricity charges.

134

Hiring of Private Vehicles

Credit to the bank account of travel agency providing card on hire basis

Charges payable on account of hiring of private vehicles for official purposes.

cars on hire basis.

135

OE - Consumables/Stationery

Credit to the bank account of Supplier/ Service Provider.

Include all stationary items and office consumables like paper, pens, file folders, cartridges, toners etc.

136

OE – Maintenance/ Minor Repairs

 

Includes White wash of offices, minor repairs to existing doors, windows, electrical fixtures, water pipes, drainage pipes etc.

137

OE – Administrative Expenses

 

Covers ordinary administrative expenses of running an office like staff welfare, office meetings etc.

138

OE – Internet Charges

 

Covers recurring Internet consumption charges provided to offices. Specific connections for home offices of eligible officials sanctioned are also covered.

139

OE – Mobile Services/ Call Charges

 

Covers recurring call charges on existing mobile phones sanctioned for official purposes.

140

Rents, Rates and Taxes

Adjust to the deposit account of respective local bodies/ Municipalities.

Covers Rates and Taxes on account of Government properties payable to tax collecting authorities and rents in respect of offices working in private buildings. It will also include lease charges for land.

For private buildings credit to Owner’s/Lessor’s

141

Rents, Rates and Taxes

bank Account.

150

Royalty

Payments to the actual agent.

Includes all expenditure towards Royalty charges.

151

Royalty

160

Publications

Credit to the bank account of Supplier/ Service Provider/agent.

Includes expenditure on printing of office codes, manuals and other documents but will exclude expenditure on printing of publicity material. Also includes discount to agents on sale of publications. Additionally, purchase of Books, Magazines, and periodicals for office

161

Publications

use is also covered under this.

162

Purchase of Books, Magazines and Periodicals

 

170

Training

 

 

171

Training/Course Fees

Credit of PD account of the training institution. In case of external training institute, credit to the bank account of that institution is allowed

Covers the fee payable to training institutes/agency/body.

 

 

 

 

173

Honorarium to Trainers/Payment to Trainer

Credit to the bank account of trainer.

Covers Honorarium payable to trainers including conveyance charges, if any.

174

Meetings/Workshops Expenses

Credit to the Service Provider/ Supplier.

Expenditure in connection with Meetings/ Workshops like refreshments, Venue charges, Video Conference hall charges etc. are covered

175

Departmental Training Programs to Employees

Credit to the Service Provider/ Supplier

Expenditure in connection with departmental trainings like refreshments, Venue charges, Video Conference hall charges etc.

176

Department Training programs to non- employees

Credit to the Service Provider/ Supplier

Expenditure in connection with departmental trainings imparted to Non-employees, like on-going training to Farmers by Agriculture department etc. are covered.

177

Exposure Visits

Credit to the Service Provider/ Supplier

Covers expenditure related to organizing exposure visits.

200

Other Administrative Expenses

 

 

201

Conferences, Seminars

Credit to the Service Provider/ Supplier

Expenditure in connection with conferences and seminars like working lunch, refreshments, Venue charges etc.

202

Functions & Events

Credit to the Service Provider/ Supplier

Covers expenditure in connection with Government functions and Events like sports meet etc. sports meet etc.

203

Hospitality & Entertainment

Credit to the Service Provider/ Supplier.

Covers expenditure related to booking of hotel rooms, guest houses and entertainment charges of guests. Departmental canteen, if any, expenditure is also covered.

204

Protocol Expenses for Dignitaries

Credit to the Service Provider/ Supplier

Covers the protocol expenses in connection with visit of dignitaries to the state.

205

Accommodation &Travel (Non- employees)

Credit to the Service Provider/ Supplier.

Covers the expenditure in connection with accommodation provided to dignitaries visiting Andhra Pradesh including Travel arrangements cost made

206

Investigation Expenses

Credit to the Service Provider/ Supplier or Adjustment to department PD Account

Covers any investigation charges – either done internally or externally.

207

Medical Expenses (Non- Employees)

Credit to the Service Provider/ Supplier.

Covers the medical expenses reimbursed to Non-employees, in cases where Government is liable to cover this expense.

210

Supplies and Materials

 

 

211

Materials and Supplies

Credit to the Service Provider/ Supplier.

Materials and supplies not covered under any other DH.

212

Drugs and Medicines

Covers the cost of Drugs and medicines procured for supply to hospitals

213

Purchase of Office Hardware & Peripherals

Covers the procurement of all Computer hardware and also items such as TV, Fax Machine, Printer, Refrigerator etc. Also, purchase of

peripherals such as key board, mouse, LCDs is included.

214

Fee of Software Licenses

Covers the one time procurement of software licenses.

215

AMC Charges – Hardware

AMC charges for maintenance of computer hardware and other devices.

216

AMC Charges – Software

AMC charges for maintenance of existing computer software.

217

Purchase of Furniture & Fixtures

Covers procurement of Furniture and Fixtures for official purposes.

218

Transportation of Materials

Will include expenditure incurred towards transportation of material to

219

Software Development

Costs include the expenditure in connection with software development, where the Govt. will hold the product eventually. Does not include implementation/ customization of a pre-packaged solution.

220

Arms and Ammunition

 

 

221

Arms and Ammunition

Credit to the bank account of vendor.

Covers the cost of Arms and Ammunition of Police and other Para Military establishment

230

Cost of Ration/Diet Charges

 

 

231

Diet Charges

Credit to the bank account of Supplier.

Diet charges to patients in hospitals and dispensaries, students in hostels and schools and prisoners in prisons.

232

Cooking Charges

Credit to the bank account of the service provider/ person engaged.

Costs include the charges payable to cooks in ICDS and other schemes

233

Ration Charges

Credit to the bank account of supplier/employee

Covers the expenditure on ration of police and other para military establishments.

234

Cook-cum-Helpers

Credit to the bank account of the service provider/ person engaged.

Covers the charges payable to cook cum helpers engaged by Government departments.

240

Petrol, Oil and Lubricants

 

 

241

Charges towards Office vehicles

Credit to the bank account of Supplier.

Covers the cost of petrol, oil and other Lubricants used in Government vehicles for official purposes.

242

Charges towards Other purposes

Cost of Petrol, oil and other Lubricants in respect of vehicles used for other official purposes.

250

Clothing, Tentage and Store

Credit to the bank account of suppliers

Covers the cost of clothing and tentage including cost of uniforms, shoes and Stitching charges. Expenditure of trunk boxes, utensils and other such stores shall be booked under stores charges.

251

Clothing

 

 

252

Providing Uniforms

 

 

253

Stitching Charges

 

 

254

Shoes & Socks

 

 

255

Tentage Charges

 

 

256

Store Charges

 

 

260

Advertisements, Sales and Publicity Expenses

Credit to the bank account of Supplier/ Service Provider.

Will include charges related to carrying out advertisements, commission to agents for sale and printing of publicity materials and any promotional activities related to the department programs/schemes etc.. This would also include expenditure on exhibitions, fairs and sponsorship of events and also the related publicity materials such as t- shirts

261

Advertisements – Print Media

262

Advertisements – Electronic Media

263

Outdoor Advertising

264

Sponsorships/Publicity

265

Promotional Expenses

266

Trade Fairs

270

Minor Works

 

 

271

Minor Works

Credit to the bank account of Supplier/ Contractor.

Expenditure on repairs and maintenance of works, machinery and equipment and HTCC charges. HTCC charges covers cost of electricity consumption, payable separately and not part of work estimate.

272

Maintenance

274

H.T.C.C Charges

275

Buildings

278

Emergency Repairs

280

Professional Services

 

 

281

Pleaders Fees

Pleader fee should be credited to the bank account of Pleader/ Law firms.

Covers the charges payable to advocates empaneled by Govt. departments in Commission of Inquiries etc. including those engaged for specific cases. Non-empaneled Pleaders should not be covered under this.

282

Payments to Home Guards

Credit to the bank account of employee

Payments shall be made against sanctioned posts only.

283

Payments to Anganwadi Workers

Credit to the bank account of employee.

Payments shall be made against sanctioned posts only.

285

Sanitation Workers

Credit to account of employee or firm providing such service.

Payments shall be made against sanctioned posts only.

286

Honorarium to V.R.A's

Credit to the bank account of employee

Payments shall be made against sanctioned posts only.

287

Payments to Direct Individual Professionals

Credit to the bank account of employee or the person engaged.

Remuneration payable to individual professionals/Consultants, invigilators for conducting Govt. Examinations, staff artists etc.

288

Individual Professionals engaged – 3rd party

Credit to the bank account of employee

Covers the charges of consultants engaged through 3rd party agency

289

Service Based Professional Services

Credit to the bank account of Vendor.

Charges in connection with Service based professional service engaged. For example, engaging a consulting firm for preparation DPR, RFP, master plans, software implementation services etc.

290

Other Professional Services

Credit to the bank account of the staff.

Payments related to various types of staff (not regular) working with the government in different departments. Payments shall be made against sanctioned posts only.

291

Payments to Asha workers

 

 

292

Payments to Archakas

 

 

293

Payments to Village Volunteers

 

 

 

Volunteers

 

 

295

Payments to Tribal Community Health workers

 

 

296

Payments to Gopalamitras

 

 

297

Honorarium/Lump sum Salary to Nominated Posts/Advisors

 

 

300

Other Contractual Services

 

 

301

Individual Contract Employees

Credit to the bank account of contract employee

Covers the remuneration of contract employees engaged directly by Government departments. Payments shall be made against sanctioned posts only.

302

Outsourcing Employees

Credit to the bank account of the man power agency.

Covers the expenditure pertaining to the outsourcing employees engaged through outsourcing agencies. One time finance concurrence is required if the engagement is against sanctioned vacant posts. In other cases, prior Finance Concurrence is required from time to time.

303

TA/DA to Contract Employees

Credit to the bank account of contract employee

Includes the expenditure pertaining to TA/DA to contract employees

304

Contract Services through 3rd party firms

Credit to the bank account of Service Provider.

Payments to firms engaged for specific services like sanitation, security service, house- keeping etc.

310

Grants-in-Aid

 

 

311

Grants-in-Aid towards Salaries

Credit to the PD account of institution.

Grant in Aid expenditure towards salaries adjusted to Grant in Aid institutions like APSWREIS, Universities, APVVP etc.

312

Other Grants-in-Aid

Direct credit to the bank account of payee or Credit to the PD account of institution.

All other grants released to local bodies and other Public Sector Undertakings, corporations, Universities etc.

313

Per-capita Grants

Credit to the PD account

Expenditure pertaining to Per-capita grants to local bodies

314

Seigniorage Grants

Credit to the PD account.

Covers the expenditure pertaining to Seigniorage grants to local bodies

315

TA/DA to GIA Employees

Credit to the bank account of employee/ travel agency

Covers the TA and DA of Grant in Aid employees.

316

Payments to Beneficiaries in Calamities/ Notified events

Credit to the bank account of individuals.

Covers the expenditure incurred towards the payments made to beneficiaries in Natural Calamities and notified events.

317

Ex-gratia Payments (Accidental Death / Compassionate Appointments

Credit to the bank account of individual.

Expenditure pertaining to the ex-gratia payable in accidental deaths and the compensation payable to the family of deceased employee in lieu of compassionate appointment.

318

Obsequies Charges

Credit to the bank account of

Covers the obsequies charges payable to the families of deceased employees and pensioners.

individuals.

319

Grants for Creation of Capital Assets

Credit to the bank account of contractor.

Includes the expenditure in connection of creation of capital assets out of the funds released as grants.

320

Contributions

 

 

321

Contributions towards - CPS

Credit to the PD account of DTA.

Expenditure pertaining to Government contribution towards CPS.

322

Contributions towards - EHS

Credit to the PD account of DTA.

Expenditure pertaining to Government contribution towards EHS.

323

Other Contributions

Adjustment to PD Account or account of the recipient

Expenditure pertaining to contributions that are provided through various sanctions and processes/schemes.

330

Subsidies

 

Will include subsidies like Rice, fertilizer, power etc. and Incentives.

331

Subsidies to Individual Beneficiaries

Credit to bank account of beneficiaries.

 

332

Subsidies to Organizations

Credit to the PD account of organization. In case of Non- Govt. organizations, credit to the bank account is Allowed

 

333

Incentives to Individual Beneficiaries

Credit to bank account of beneficiaries.

 

334

Incentives to Organizations/Industries

Credit to the PD account of organization. In case of Non- Government organizations, credit to the bank account is allowed.

 

340

Scholarships and Stipends

 

 

341

Maintenance Fees (MTF)

Direct credit to the bank account student

Will include the expenditure towards mess fee in respect of the students eligible for scholarships. It includes incentives for sending children to the schools.

342

Reimbursement of Tuition Fees (RTF)

Credit to the bank account of institution.

Will cover the expenditure towards Reimbursement of Tuition Fee in respect of the students eligible for scholarships

343

Stipends

Direct credit to the bank accounts of individuals.

Expenditure towards stipends such as the stipend paid to Junior Doctors in Health department.

344

Other Scholarships

Credit to the bank account of individuals.

Will include scholarships like Prathibha scholarships.

350

Scheme/Project based Assistance

Credit as per the sanction orders/scheme arrangements

 

351

EAP – Organizations

 

Covers payments to the Organizations that are the implementation agencies or the beneficiaries of the EAP schemes

352

EAP – Beneficiaries

 

Covers payments to the individuals that are beneficiaries of the EAP schemes

353

Payment to WUA - Para Workers

 

Covers payments to the water user associations para workers with respect to the scheme implementation activities

354

3rd Party Consultancy Works

 

Covers payments to the 3rd party consultancy firms for preparation of DPRs, Designs etc.

355

Training and Exposure Visits

 

Covers payments related to conduct of training and carrying out exposure visits to various places as per the requirements of the schemes.

360

Fees, Fines & Refunds

Payable to identified parties as per sanction orders.

Will include expenditure on accreditation fee, fee paid for services, fines related charges and refunds related charges.

361

Accreditation Fees

362

Fees paid for Services

363

Fines

364

Refunds

410

Secret Services Expenditure

Credit to the bank account of Concerned Police Officer.

Covers the expenditure pertaining to secret services of police personnel

411

Secret Services Expenditure

430

Suspense

Credit as per the sanction orders.

Covers the transactions that are pertaining to Suspense accounting

431

Purchases – Dr.

432

Stock – Dr.

433

Miscellaneous P.W. Advances – Dr.

434

Workshop Suspense – Dr.

450

Interest

Credit to respective agency.

Interest payable on different loans and advances and interest payable on account of delayed payments as per rules or court orders.

451

Interest towards OMB

452

Interest towards NABARD

453

Interest towards EAP

454

Interest towards REC/PFC

455

Interest towards NCDC

456

Other Interest Payments

500

Other Charges

 

 

501

Compensation (Non – R&R)

Credit to the bank account of the individuals.

Covers expenditure related to Non-R&R cases that are specifically sanctioned based on specific events/circumstances.

502

R&R Cash Benefits

Credit to the bank account of the individuals.

Covers expenditure related to R&R benefits that are paid in cash basis.

504

Cosmetic Charges

Credit to the bank account of the student.

Covers cosmetic charges payable to students staying in hostels/residential schools including hair cutting charges.

510

Motor Vehicles

 

 

511

Maintenance of Office Vehicles

Credit to the bank account of Service provider.

Covers the expenditure incurred towards maintenance of Government vehicles used for both office and functional activities.

512

Purchase of Motor Vehicles

Credit to the bank account of supplier

Covers the expenditure towards purchase of new Motor Vehicles for official purposes.

520

Machinery and Equipment

Credit to the bank account of supplier/ Service provider.

Will include machinery equipment, apparatus etc., other than those required for the running of an office and special tools and plants acquired for specific works.

521

Purchase of Machinery & Equipment

 

 

522

Purchase of Tools & Plants

 

 

523

Repairs & Maintenance to Machinery &Equipment

 

 

530

Major Works

 

Will be classified with reference to financial limits as per classification of major works PWD Code. This will also include cost acquisition of lands and buildings.

531

Major Works

Credit to the bank account of Contractor.

 

532

Lands (Non R&R)

Credit to the bank account of individuals.

 

533

Buildings

Credit to the bank account of party identified

 

534

Price Adjustment

Credit to the bank account of Contractor.

 

535

R&R Works

Credit to the bank account of Contractor.

 

536

Land Acquisition for R&R Works

Credit to the bank account of individuals.

 

540

Investments

 

Covers the expenditure towards investments made by the Government.

541

Investments

Credit to the recipient bank account

 

560

Repayment of Borrowings

Credit to the party to whom the repayment is made

Covers to the expenditure towards repayment of borrowings from external and internal sources.

561

Repayment of Borrowings

 

 

630

Inter Account Transfers

Adjustments.

Will include transfer to and from Transfers reserve fund etc., write back

631

Inter Account Transfers

from capital to revenues. Covers transactions related to inter account transfers as operated by AG

640

Write Off and Losses

Adjustment to Government account.

Includes write off of irrecoverable loans, losses will include trading losses.

641

Write Off

 

 

642

Losses

 

 

700

Deduct – Recoveries

Credit as per the sanction orders.

Covers transactions related to recoveries and receipts on capital account and other sources.

701

Receipts and Recoveries on Capital Account

 

 

702

Receipts and Recoveries due on Tools and Plants

 

 

703

Suspense Credits

 

 

704

Purchases – Cr.

 

 

705

Stock – Cr

 

 

706

Miscellaneous P.W. Advances – Cr.

 

 

707

Workshop Suspense – Cr.

 

 

711

Karnataka Share

 

 

732

Deduct – Share recovered from Karnataka Electricity Board

 

 

733

Deduct – Royalty recovered from Karnataka Electricity Board

 

 

Board

800

User Charges

 

Will include expenditure incurred out of User charges received from different utility payments by the respective service departments as per the concurrence accorded by the Finance department to incur such charges from the user charges.

802

User Charges – Transport Facility

Credit to the bank account of travel agency.

 

803

User Charges – Travelling Allowance

Credit to the bank account of travel agency.

 

804

User Charges – Utility Payments

Credit to the bank account of Supplier.

 

806

User Charges – Advertisements, Sales

Credit to the bank account of Supplier.

 

807

User Charges – Maintenance

Credit to the bank account of Supplier.

 

811

User Charges – Materials & Supplies

Credit to the bank account of Supplier.

 

812

User Charges – Petrol, Oil & Lubricants

Credit to the bank account of Supplier.

 

814

User Charges – Purchases

Credit to the bank account of Supplier.

 

815

User Charges – IT Related Purchases

Credit to the bank account of Supplier.

 

816

User Charges – IT Related Services

Credit to the bank account of Supplier.

 

 


కామెంట్‌లు

ఈ బ్లాగ్ నుండి ప్రసిద్ధ పోస్ట్‌లు

మెడికల్ రీయంబర్స్మెంట్ క్లెయిమ్ ఎలా పొందాలి.

Surrender of Earned Leave

అసాధారణ సెలవు (EOL)

స్టడీ లీవ్

01-07-1998 నుండి కరువు భత్యం (DA) రేట్లు

గ్రామ/వార్డు సచివాలయాల హేతుబద్ధీకరణ మరియు బదిలీలు

Child Care Leave (Andhra Pradesh)

ప్రభుత్వ కార్యాలయాల్లో మానవ వనరుల నిర్వహణను బలోపేతం చేయడానికి వెబ్ పోర్టల్ అమలు

సంపాదిత సెలవు (EL)

INCREMENT ARREAR BILL