Selected Link: Guidelines for preaudit of Muncipal councils and corporations
 

           GOVERNMENT OF ANDHRA PRADESH

              DIRECTORATE OF STATE AUDIT

ANDHRA PRADESH:: HYDERABAD

 

CIR.MEMO.ROC.NO. /       /      dt.

 

            Sub: State Audit Department-  Payment of Salaries and Pensions to the

                    Municipal Employees/ Teaching and Non Teaching Employees of

                    Municipal Corporation Schools through Treasuries under 010 Salary

                    Head of Account Orders issued by Municipal Administration and

                    Urban Development Department - Certain Guidelines Issued -

                    Reg.

 

            Ref:1. Govt. Memo.No.2306/62/A2/BG-I/2005-Fin(BG_I) Dept., dt.

                       25-04-05.

                   2. This Office Cir.memo.Roc.No.9559/428/A2/2005 dt. 24.5.05

                   3. G.O.Ms.No. 179MA&UD (g1) Dt., 25.02.09

                   4. G.O.Ms.No.300 MA&UD (g1) Dt., 2.5.09

 

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            In the reference 2nd cited operational guide lines were issued to the District Audit Officers for Pre-Auditing the bills of both Teaching and Non Teaching Employees working in Municipal /Corporation Schools.

 

            In the reference 3rd and 4th cited, Government issued instructions to Pre-check the pay bills and pension bills of all Municipal employees including Teaching and Non Teaching Staff working in Municipal /Corporation Schools before payment from Treasury under Salaries Head 010.

 

            In this connection the following guide lines are issued to the District Audit officers and Examiner of Accounts .

 

            The bills submitted for Pre Audit will be passed by the District Audit Officer and returned to the Municipal Commissioners alongwith a copy of the letter with details duly indicating the Gross and Net particulars for crediting the amount to the employees account.

 

            The District Audit Officers shall obtain list of the employees as per the cadre strength with the following details and checked the following items.

 

  1. Pay drawn by each employees as on 1.5.09 and also allowances.
  2. Date of last increment and amount of increment
  3. post sanction GOs and also to be checked whether the competent authority really sanctioned the posts.
  4. Whether the process of recruitment is as per rules.
  5. The Schedule prescribed for admitting the bills in the reference 2nd cited may be followed as it is.
  6. Regarding the procedure to be followed in Pre Audit of bills and Registers to be maintained, the procedure prescribed in the reference 2nd cited may be followed.

 

The District Audit Officers is instructed to assign this work to Special Cell.

 

      The receipt of the Cir. Memo. Should be acknowledged forthwith.

 

 

DIRECTOR

 

To

All  The Examiner of Accounts, State Audit in the State.

Copy to The Regional Deputy Directors, State Audit in the State.

Copy to the District Audit Officers, State Audit in the State.

Copy to All Officers in the Head Office

 

 

 

     GOVERNMENT OF ANDHRA PRADESH

DIRECTORATE OF STATE AUDIT

ANDHRA PRADESH:: HYDERABAD

 

Memo.Roc.No. 8674/A/2009,         dt.06-05-2009 

 

          Sub: State Audit Department ? Payment of Salaries and Pension to

                 the Municipal Employees /Teachers and Non Teaching Staff of

                 Municipal /Corporation Schools through Treasuries under 010

                 Salaries Head of Account Orders Issued by Municipal

                 Administration And Urban Development Department Certain

                 guidelines Issued ? Regarding.

 

          Ref: 1. G.O.Ms.No.179 MA&UD (G1) Dt.25.2.09

                2. G.O.Ms.No.300 MA&UD (G1) Dept., dt.2.05.2009

(copy enclosed)

 

*************

 

          The attention of all the District Audit Officers, State Audit in the State is drawn to the reference2nd cited, wherein operational guideline for payment of salaries and pensions to the employees of Teachers and Non teaching staff of Schools working in Municipalities  and Corporations through Treasuries issued.

 

          In this connection all the district Audit Officers are hereby instructed to pre check the salaries bills of Municipal employees including Teaching and Non teaching staff of Municipal Schools.  As far as Municipal Corporations are concerned Examiner of Accounts will pre-check the Salary bills of Corporation Employees.  All the District Audit Officers and Examiner of Accounts are hereby instructed to check the following items /Maintain the Registers without fail while pre-checking the salary bills.

 

  1. Cadre Strength
  2. Post sanction G.Os. and also check whether the competent authority really sanctioned the posts.
  3. Process of re-recruitment is as per Rules.
  4. pay particulars of each employee duly attested by the competent authority.
  5. Gross and Net Particulars.
  6. Schedules of recoveries of APGLI, GIS, PT IT&GPF Etc.,
  7. Maintain Establishment Audit Registers.
  8. Pay leaves Etc.,
  9. Pensioners/Family Pensioners Particulars in case of Pensions.

 

The District Audit Officers & Examiner Of Accounts will return the bills Salary and Pension to the concerned authority after pre-audit stamping.  There are requested to audit the bills by 18th of the month and return the bills after pre-check to the concerned authority before 25 of the month to enable them to present to the Treasury for payment. 

 

     Supplementary bills are to be checked between 5th to 10.

 

 

 

                                                              GOVERNMENT OF ANDHRA PRADES

                                                                   DIRECTORATE OF STATE AUDIT

ANDHRA PRADESH :: HYDERABAD

 

CIRCULAR MEMO.ROC.NO.9559/428/A2/2005, DT.24.5.2005

 

            Sub: Municipal Teachers Salaries Drawn through Treasury Pre-Audit

                   by District Audit Officer, State Audit Department  - Operational

                   guidelines issued.

 

            Ref: G.M.No.2306/62/A2/BG-J/2005 Finance (B.G.I) Dept, 

                  dt.25.4.2005

 

&&&&&&&&&

 

            The attention of all the District Audit Officers, State Audit is invited to the G.M. cited, To implement the above Government Orders, the following operational guidelines are issued.

 

1.         The Pre-audit of Salaries of the Municipal Teachers will be with effect from the salaries for the month of May, 2005 payable on 1.6.2005 or from 1.7.2005, according to the convenience since only 6 days are left for disbursement of salary for 5/05.

 

2.         The Salary Bills submitted for Pre-audit will be passed by the concerned District Audit Officer, State Audit are returned to the Municipal Commissioner along with a copy of letter with full details, duly indicating the gross amount authorized for payment addressed to Treasury Officers, for crediting the amount admitted in Pre-audit to the P.D. Account of the Municipality concerned for honoring the cheques.  The Municipal Commissioner may then issue cheques as usual for amounts required towards salaries of Municipal Teachers and other recoveries form pay bills not exceeding the amount admitted in Pre-audit.

 

3.         The District Audit Officer, shall obtain a list of the employees as per the cadre strength with the following details.

 

(A) Pay drawn by each employees as on 1.5.205 (with breakup) and also allowances viz.,

 

i)                    Basic pay

ii)                  P.P (Personal Pay, Family Palllning increment or any other reason)

iii)                Special pay

iv)                Others if any

v)                  D.a.

vi)                H.R.A.

vii)              C.C.A.

viii)            Additional H.R.A.

ix)                Others

 

B) Date of last increment and amount of increment.

 

4.         The particulars should be noted in a Register opened for this purpose.

 

5.         The Municipal Commissioners may be intimated the following time schedule for submission of salary bills, arrear bills and their return to them.

 

I. Last date of receipt of  regular :           18th  of the months concerned

   Salary bills for Pre-audit.

 

II. Pre-audited Salary bills to reach :     Not Later than 25th of the month

    The Municipal Commissioner

     Along with copy of letter

 

III Submission of arrear bills.         :         May be accepted any time and also

                                                                 Along with salary bills.

 

            The above line schedule should be strictly followed unless the above days happen to be public holidays.  In such a case, the next working day is to be considered for this purpose.

 

6.         The following procedure shall be followed in Pre-audit of the salary bills including arrear bills.

 

i)          The bills received from the Municipal Commissioner shall be acknowledged by issue of paper ?token? with Sl.No.  The serial numbers of the token shall be for each month and not for the year.

 

ii)         The details of the bills received shall be noted in a Register called Register of Bills received.  All the bills received will be entered in this Register in Chronological order with s. No.s.  of the tokens.  The date of return should be noted in this Register.  (The proforma of the Register is enclosed.)

 

iii)        After Pre-audit of the bills the same will be returned with audit enforcement to the Municipal Commissioners.

 

iv)        The District Audit Officers shall maintain the following Registers./forms to note the particulars of the bills Pre-audited.

 

a)     Estt Audit Register

b)     Register of Bills received

c)      Register of bills passed for payment

d)     Fly leaf of Audit Register for each employee.

 

The proforma of the above Registers and forms are enclosed.

 

            As for the disposal of arrear bills, all such bills received sufficiently in advance of receipt of pay bills should be disposed of and sent along with the pre-audited pay bills.

 

            From the Register of bills passed for payment, the total amounts of the salary bills Pre-audited, gross amounts should be noted month-wise and year wise.

 

            The Commissioners shall follow the existing procedure with record to recoveries /deductions/remittance towards concerned heads of account.

 

            All the District Audit Officers, State Audit are requested to follow those guidelines in Pre-audit of the salary bills of the Municipal Teachers.  The exercise of scrutiny shall be done by the District Audit Officer, with the assistance of Staff in circle office.

 

            Proforma of the covering letter vide para 2 is being communicated separately.

 

            The receipt of this Circular Memo should be acknowledged.

                                                                                                                                  Sd/- P.RAMAIAH

                                                                                                      DIRECTOR

 

Encl: 4proformas

 

To

All the district Audit Officers, State Audit in zone I,II,III and IV

Copy to the Regional Deputy Directors, State Audit , Zone I,II,III and IV

Copy to All Officers in Head  Office.

 

 

// FORWARDED BY ORDER //

 

ASSISTANT ADUIT OFFICER

Government Of Andhra Pradesh State Audit Department-->Selected Link Description