|Selected Link: Guidelines for preaudit of Muncipal councils and corporations|
GOVERNMENT OF ANDHRA PRADESH
DIRECTORATE OF STATE AUDIT
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 -
Ref:1. Govt. Memo.No.2306/62/A2/BG-I/2005-Fin(BG_I) Dept., dt.
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
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 /
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.
The District Audit Officers is instructed to assign this work to Special Cell.
The receipt of the Cir. Memo. Should be acknowledged forthwith.
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
DIRECTORATE OF STATE AUDIT
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
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.
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.
DIRECTORATE OF STATE AUDIT
ANDHRA PRADESH ::
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
Ref: G.M.No.2306/62/A2/BG-J/2005 Finance (B.G.I) Dept,
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
viii) Additional H.R.A.
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.
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