DEPOSITS

[Revenue, security, election, criminal court deposits]

1] In the treasuries, a register of receipts Form No. TA 20 should be maintained to

record transactions relating to receipt amounts in respect of revenue, security,
election, criminal court deposits. Each entry should be attested by the STO at
sub-treasury and ATO at Dist.Treasury
2] The deposit can be repaid at the orders of the departmental authority and shall
be preferred in APTC Form 64.
3] For refund, original challan and sanction order issued by the departmental officer
should be enclosed.
4] The repayment register should be maintained in Form TA 21
5] On completion of each transaction / day , the accountant concerned and the
STO should strike of the balances invariably
6] Every month a plus and minus memo should be appended in the deposit register
under proper attestation of the Treasury officer
7] The deposit that have been lapsed should not be repaid without the specific pre-
audit by the DTO
8] The claim of lapsed deposit item should be preferred in Form 65
9] The claim for repayment of any deposit amount shall not be honoured without
verification of the original receipt entry.

REVENUE DEPOSITS:

1] The name of the payee after the words ‘ passed for the payment’ should be
specified.
[Authority: SR 31[s] of TR 16 of APTC Volume-I]
2] The claim should be preferred in A.P.T.C. form 64

3] The original challan should be enclosed. Stamped receipt should be furnished

and refund order issued by the competent authority has to be enclosed.
[Authority: SR 32 [p] of TR 16 of APTC Vol-I]

4] Details of original credit i.e., challan Number, date and amount has to be
recorded on the claim

5] The personal entitled to the refund should personally appeared to receive

payment [Authority:SR 33[p] of TR 16 of APTC Vol-I]

6] The certificate to the effect that payment will be made within 3 months from the
date of orders or, close of the financial year which ever is earlier. [Authority:
As per insn.21 of TR 16 & 32[q] of TR 16 of APTC Vol.I]

7] In case of repayment of earnest money deposit , repayment order has to be

recorded on the original challan itself, part of the amount cannot be repaid.
 [Authority: 31 of TR 16 of APTC Vol-I]

8] In case of repayment of lapsed deposit, certificate to the effect that a note of

repayment has been recorded against original entry is required. Claim has to be
preferred in APTC form 65- [Authority: SR 31[a] of TR 16]

9] The bill for refund of revenue deposit has to be preferred in APTC Form 64
[Authority: SR 27 of TR 16]

10] A certificate that the refund has been noted against in original receipt has to be
furnished

11] A certificate to the effect that restriction prescribed in regard to time limits in
Art.35 of APFC Vol-I is required.
[Authority: As per Sub-Para 2 of SR 27 of TR 16 of APTC Vol.I]

12] Certificate to the effect that the sanction of refund satisfied conditions
prescribed in the department rules and administrative orders is required.

13] Sub-vouchers have to be enclosed, original claim is also enclosed [Authority:

Sub-para 5 of SR 27 of TR 16 of APTC Vol.I & Insn.16 of TR 15]
14] The bills requires revalidation since the period of 3 months has expired from the
date of issue [Authority: Note under SR 27 of TR 16 of APTC Volume.I]

15] In case of refund of spoiled/damaged stamps the spoiled/damaged stamps duly

cancelled have to be enclosed, the claim should be preferred in APTC Form
No. 63

PD ACCOUNTS :

[Local funds – Zilla Parishad, MPP, Municipality, VPF, Education funds,

Port and Marine funds, Market Committee funds, Central funds, Library
funds, funds of APSRTC]

1] Each local body should maintain a PD account at the nearest treasury

2] All the receipts of such local bodies should be deposited in the treasury

3] PD Accounts should be maintained in Form TA 22 in respect of each local body

4] The administrators of local bodies should draw the moneys through cheques
only

5] The cheque issued by the administrator is up to 1[one] month [SR 49 TR 16 of

APTC Vol.I & G.O.Rt.No. 873 dt.24-4-2001]

6] If a cheque issued by the administrator is lost before payment he shall report the
fact to the TO and request him to stop payment of the cheque if presented by
anyone. Accordingly, the TO shall take necessary steps to stop the payment on
the lost cheque and send a certificate to the administrator accordingly. In case
 any stopped cheque is presented at Treasury, the Treasury Officer shall refuse
payment and return the cheque to the party with an endorsement payment
stopped written across the cheque, if the cheque is payable directly at the bank
intimation should be given to the bank [ SR 15 TR 16 Inst.41 Para 2 , Inst. 57
and 58 of APTC Vol.I ]
7] If a cheque book lost by the administrator, he should report to the police for
investigation besides sending a report to the treasury immediately. The treasury
officer after thorough verification of the records , the matter should be reported
to all the DTOs in the state for further action

8] For every transaction, the closing balance should be struck correctly and
attested by the STO/ ATO and cheques should be honoured to the extent of
balance available. Cheques/challans in a PD account shall be posted day wise
in chronological order.

9] If there is any over-draft under deposit of local fund, the amount should be
recovered with interest 12% for the period of over-drawl[Authority: Para
16.14.6. of A.P.T&A Functionary manual]

10] If a personal deposit Account is not operated for more than 3 complete years
and there is reason to believe that the need for the deposit account has seized,
the same should be closed in consultation with the Administrator. [Authority:
Art 271 [IV] of APFC Vol.I]

CERTIFICATE OF ACCEPTANCE OF BALANCES (C.A.B.s):

The Administer should submit CAB’s to Treasury by 30th of June of every year
duly reconciled the figures up to 31st March. If the CAB’ are not received from
the Administrator by Treasury officer within the stipulated Period the Treasury
Officer may withhold further payments. If the cheques are payable directly at
the bank. The Treasury Officer may advise the bank not to honor the Cheques
of an Administrator who fails to send a Certificate of acceptance of
balance.[Inst.3 & 4 Chapter 4 of, A.P.F.C. Volume-I G.O.Ms.No.43
F&P(FWACT.II) Dept., dt.24-2-87.]

SYNOPSIS ON THE G.O.43 F & P(W & M) Dept.dt.22-04-2000.

The Government have issued orders classifying all Deposit accounts into three
categories
Category A : Non-lapsable deposit accounts
Category B: Lapsable deposits as per codal provisions
Category C: Lapsable as per Govt. orders
CATEGORY A : NON-LAPSABLE:
Deposit the amounts which are collected as their own collections like Taxes
collected by the lOcal bodies, Special Fee collected by the Education
institutions, Other fees and User Charges collected directed from the Public.
APart from their own collections, amounts are deposited in these accounts on
account of statutory devolution like property tax, professional tax, entertainment
tax etc. and also statutory grants received from the Government. These are non-
lapsable deposit accounts.

CATEGORY B: LAPSABLE AS PER CODAL PROVISION:

The amounts deposited will get lapsed to the Government under Article 271 of
A.P.F.C. Volume I. For example Revenue deposits, Civil & Criminal Court
deposits, Official receiver deposits, Caution money deposits. These are lapsable
as per codal provision.
CATEGORY C: LAPSABLE AS PER GOVT. ORDERS

These deposits will generally consist of the funds deposited on account of

execution of various schemes and works sanctioned by the Govt. from time to
time. These are lapsable as per Govt. orders if these deposits released duly a
particular financial year shall lapse by the 31st of the Next financial year.

HEAD OF ACCOUNT FOR LAPSING OF DEPOSITS

MAJOR HEAD : REGUALAR RECEIPT HEAD
SH : 79 REMITTANCE TO CONSOLIDATE FUND FROM DEPOSIT
ACCOUNT
800 OTHER RECEIPTS

PROFORMA FOR IDENTIFYNG THE LAPSABLE AMOUNTS AS ON 31-03-2010

OB AS ON RECEIPTS FROM TOTAL EXPEN CB AS ON

01-04-2009 1-4-09 TO 31-3-10 FROM 4/09 TO 3/10 31-03-2010
1 2 3 4 5

Lapsable amount as on 31-03-2010

(OB – Expenditure)(1-4)

6
PLUS AND MINUS MEMOS

Plus and minus memos shows the Opening balance, receipts, payments, closing
balance in respect of the item for which are prescribed and serve as an abstract
of Outstanding in each class of transactions acting as counter-check on the
accuracy of the detailed account kept of such transactions. They are prepared in
respect of class of deposits including cash orders, each local fund, banking at
the treasury, stamps,
[Authority: Art.110,123 and LR under Art 90 of APAC Vol.II]

RECONCILATION OF DEPOSIT ACCOUNTS:

The bank shall send a statement of the closing balances of each PD Account e
closure of the month to the Treasury before 4th of the succeeding month. The
DTOs/STOs should verify the closing balances in his books with the bank
Statement to find out the correctness of the Accounts. In case of any difference
he shall depute a person to the bank to effect reconciliation of the Accounts
under consideration. Administrators of the PD Accounts shall reconcile the
balances with the Bank every month and with the Treasury at the end of every
Quarter immediately within 15 days thereafter and record a certificate to that
effect in the Treasury Pass Book. In case of failure to do so by the administrator
within 3 months, The Dist. Treasury Officer, after a notice, may advise the Bank
to stop payments duly informing the Administrator,

LETTER OF CREDIT(LOC):

1] The system is in operation in the PWD Department

2] PWD Officers draw money through PAO cheques for incurring of expenditure for
the execution of works only

3] Moneys are not drawn on cheques by the PWD Officers towards the expenditure
for the establishment like salary, TA, contingencies etc.,(except irrigation
department)

4] The Chief Engineer is the competent authority to issue LOC

5] The LOC issued by the Chief Engineer to the Executive Engineer to incur the
expenditure up to the limit specified in it.PAO/APAO issues the cheques to the
extent of LOC after scrutiny of claims submitted by the Executive engineers.

6] A copy of the LOC is sent to the DTO and he should maintain a drawing account
in Form TA 11

7] For opening of new drawing account in favour of EE ,orders of the Govt. and the
Authorization of the AG are necessary
8] The cheques drawn by the PAO/ PWD Officers are directly payable at bank
without intervention by the treasuries

9] At the treasuries , the ledger in respect of each drawing officer maintained in

Form TA 11 and there is no provision to add departmental receipts. Cheques are
drawn only against the balance of LOC.

10] After receipt of paid cheques from the bank, the treasury staff should post the
paid cheques into the respective ledgers, arrived the closing balances for each
transaction and strike the balances under the attestation of the accountant/STO
concerned.

11] Periodically the PWD Officers should present the pass books in which the
entries as per the ledger should be recorded under the attestation of the TO.

12] Whenever the balances are exhausted, fresh LOC is issued by the Chief
Engineer only throughout the financial year

13] When it appears that there is a over-drawl the Treasury Officer should
immediately send a letter to the bank directing it to stop further payment
otherwise the Treasury staff will responsible for over-draft.

14] At the close of every month, the DTO send a CTI and CTRs to the Executive
Engineer/PAO
15] For reconciliation purpose, the bank after close of transaction every month
should submit a statement showing the opening balance for the month and the
total amount paid on cheques and the closing balance of the account to the
drawing officer. It should be reconciled with the Treasury every month. In case
of failure to do so by the administrator within 3 months the TO should issue a
notice to the bank to stop the payments and copy marked to the administrator.

ALTERATION MEMORANDUM:

When the Treasury Officer notices a wrong classification after despatch of

treasury accounts of a month to the AG in the same financial year, the Treasury
officer should prepare an AM in Form No. TA IX and carryout the corrections in
the accounts under preparation enclosing copies of the AM s with those
accounts.

In respect of alterations effecting service head and debit head after close of the
financial year the AM has to be approved by the AG only.

MISAPPROPRIATION OF MONEY RELATING TO EMPLOYEES – PROCEDURE

FOR SECOND DRAWAL.
In respect of the cases where the amounts relating to Employees were lost in
transit or involved in Misappropriation , the fact shall be reported to the Head of the
Department, & A.G., A.P., Hyderabad immediately for further action. The
Government will issue permission for drawl of the amount from the following Head of
Account to avoid suffering of the lost employees.

Deposits and Advances:

8550 Civil Advances
104 Other Advances
03 Other Advances

The above said amount shall be disbursed to the persons concerned and the
entire amount shall be recovered from the persons responsible for the
misappropriation and credited to the above Head of Account. (Memo. No.15455-
B/257 A &L/ 76 F & P (FW A & L) Dept., Dt.19-3-76 and Cir.Memo.No.271-
A/716/A&L/87 Fin. & Plg. Dt.27-1-87)

DISTRUCTION OF RECORDS AT THE TREASURIES AND SUB-TREASURIES

Sl.No. Name of the Record/Register To be destroyed after

I. OFFICE RECORDS / REGISTERS

1. Inward Register 5 years

2. Distribution Register 5 years
3. Personal Register 5 years
4. Running Note-files of personal registers 3 years
5. Register of confidential papers 5 years
6. Consolidated periodical register 5 years
7. Periodical Register 5 years
8. Call-book 3 years
9. Register of tappals despatched by post 3 years
10. Register of tappals by local delivery 3 years
11. Daily stamp account of service postage 3 years
12. Register of Telegrams 3 years
13. Fair Copy Register 3 years
14. Arrear lists 3 years
15. Security Register 10 years
16. Attendance Register 3 years
17. Casual leave Register 3 years
18. Record Issue Register 3 years
19. Catalogue of Books in the library 3 years
20. Register of books issued from the library 3 years
21. Furniture Register 3 years
22. Gazettes 3 years
23. Indents for forms 3 years
24. Stock Register of forms 3 years
25. Invoices and Advices relating
 to receipts and Despatch of forms 3 years
26. Indents for stationery articles 3 years
27. Stock register of stationery 3 years
28. Invoices and Advices relating to receipts and Despatch of stationery 3 years
29. Register showing hour etc., of handing over and taking back
the sealed bag containing the key of the record room 1 year
II. TREASURY RECORDS / ACCOUNTS (TO BE DESTROYED)
1. STOs Number Book 3 years
2. Pen carbon copy of the bank scroll 10 years
3. Reserve Bank deposit Register 3 years
4. Monthly bank statement(RBD) 10 years
5. Accountants Day Book 10 years
6. Daily classified lists TA VII 3 years
7. Postings registers, receipts and disbursements 3 years
8. Transfer slips 3 years
9. List of payments(LOPs) 10 years
10. Office copies of Main Treasury Account
and Sub- Accounts sent to AG 10 years
11. Sub-Treasury Accounts 10 years
12. Register to watch the receipt of daily sheets 3 years
13. Daily sheets(TA VIII) received from the
Sub-Treasuries 3 years
14. Register of vouchers not received alongwith
daily sheets 3 years
15. Register of distribution of vouchers and challans 3 years
16. Subsidiary Register 10 years
17. Paid paper tokens and Form 101 3 years

III. CASH ACCOUNTS AND REGISTERS :

1. Permanent advance register 3 years
2. Acknowledgement of permanent advance 3 years
3. Register of contingent charges(APFC Form 7) 3 years
4. Paid sub-vouchers retained at the treasury 3 years
5. Register of undisbursed pay etc., 3 years
6. Amanath balance register 3 years
7. Treasuries daily balance sheet(APTC Form 24) 3 years
8. Currency chest slips received from sub-treasuries,
after the next subsequent verification of the
balances in the currency chest 3 years
9. Monthly verification statement of currency
chest balances 1 year
10. Monthly cah balance report(APTC Form 1) 3 years
11. Shroff daily cash book 20 years
12. Recipted challancs retained in the Dist.Treasury 3 years
III. CIVIL DEPOSITS (TO BE RETAINED)

1. Register of receipts and repayments of deposits

in respect of all civil deposits 10 years
2. Weekly statements showing receipts and repay-
 -ments of Civil Court Deposits 3 years
3. Monthly extracts of registers of receipts and
repayments of deposits received from the STO 3 years
4. Quarterly outstanding lists received from the STO 1 year
5. Statement of lapsed deposits 3 years
6. Clearance register 3 years

IV. ESTABLISHMENT (TO BE DESTROYED)

1. Register of Service books 5 years
2. Service books of Govt.servants who 5 years or
after are dismissed or
whose probation
have the Govt.
servant’s been
terminated decease
whichever
is earlier.
3. Service books of Govt.servants whose 5 years from the
services are
terminated by
resignation,
date of resignation
or discharged
without fault
or discharge or
settlement of pension
which is later.

4. Service book of Govt.servant who died Till settlement of while

in service family
pension and
payment of
pensionery benefits.
5. Pay bill register 35 years
6. Acquittance register of pay 35 years
7. Pay bills and acquittance rolls of Govt.
Servants in last grade service 45 years
8. Establishment lists 3 years
9. Incements watch register 3 years
10. Register of periodical increments sanction 3 years
11. Certificate of Transfer of Charge (CTC) 3 years
12. Register of LPCs issued 3 years
13. Office copies of schedules of GPF,
PLI and other Deductions 3 years
14. TA Bill register 3 years
15. Acquittance register of TA 3 years
16. Register of Temporary Establishment 3 years
17. Register of Tour advances, advance on 1 year after the
Transfer and
 LTC recovery of
all Amounts
entered in it.
18. Pension cases(including service books and
Leave accounts attached to them) in which Invalid
or compensation pensions have beenSanctioned. 25 years
19. Other pension cases(including the service
books and leave accounts attached to them)
after the retirement of the Govt.servant
concerned or settlement of pension case 10 years
20. Stock register of saleable copies 3 years
21. Register of security bonds of Treasury officials 5 years
22. Personal files of retired and deceased
public Servants 5 years after
retirement and
one year after
death.
V GOVERNMENT SECURITIES :
1. Register in form 16 to be retained in Treasury.
(TO BE DESTROYED)
1. Advices of enfacement1 complete A/c year
2. Register in form No. 9 20 Years
3. Register in form No.14 (TA 35) 10 Years.
4. Cancellation of advises 1 Complete
A/c year
5. Register of Interest warrants 10 years
6. Register of Securities tendered for renewal
Consolidation of sub division 3 years
VI LOCAL FUNDS: (TO BE DESTROYED)

1. Ledgers in form TA 22 10 Years

2. Subsidiary Register in From TA 11 10 years
3. Registers in Grants-in-Aid 3 years
4. Statements obtained from Bank for Reconciliation 3 years
5. Plus and Minus Memorandum of all
LF deposits 10 years
6. Ceritificate of Acceptence of Balances
obtained from the Administrators of
Panchayat Boards 10 years

VII CIVIL PENSIONS: (TO BE DESTROYED)

1. Register of PPOs 20 years
2. Register of PPOs received for renewal
from STOs 3 years
3. Old PPOs which are renewed 3 years
4. Register of Imprest Amount drawn 3 years

VIII MILITARY PENSIONS: (TO BE RETAINED)

 1. Register of Military Pensions [ TS Register]
2. Check Register
(TO BE DESTROYED)
1. Desciptive Rolls:
A] In ordinary cases, 3 years after the Accounts to which they relate have been
settled.
B] When a Pensioner has not drawn Pension for 3 consequtive years-5 years from
the date of last payment.
C] When no claim to arrears is received from the heirs, after the Pensioner Death –
3 years from the date of death, Desciptive Rolls to be returned To the CDA there
after.

IX PERSONAL DEPOSITS: (TO BE DESTROYED)

1. Personal deposits Accounts in form TA 22 10 years

2. Register of daily receipts and repayments of
deposits – TA 24. 10 years
3. Plus and Minus Memos in form TA 45 10 years

X RESERVE BANK REMITTENCES : TO BE DESTROYED)

1. Indents for RBI remittances froms [APTC 87] 3 years

2. Stock Registers of RBI remittances Draft
forms and other forms [Form RBR 22] 3 years

XI SPECIAL REGISTERS: (TO BE RETAINED)

1. SLO Register
2. Fly leaf Register
3. Register of Tour Advances drawn by 1 year
after the Gazetted Officers date of recovery
of the total amount Entered in the Register
4. Register of Alteration Memorandae [A.M.] 10 years
5. Register of Retrenchment Orders 3 years
6. Register AG’s authorisations 3 years
7. Register of AG’s audit objections 3 years
8. Register of Pre-audit Slips [APTC form 69] 3 years
9. Register of Post-audit Slips 3 years
10.Register of Bills received for Pre-audit
[APTC FORM 72 A] 3 years
11.Register of intimation for passing of bills
[APTC FORM 72 A] 3 years
12.Register of Challans enfaced on bank. 3 years
13.Register of Payment Orders issued on the Bank 3 years
14.Register of Land cess adjustable to Local Bodies 3 years
15. Register of Cheques issued in payment of
Government dues [APTC FORM 14] 3 years
16. Weekly statements of central transaction in
Non Banking Sub Treasuries [TA-XV] 3 years
 17. Seals Register 10 years
18. Safe custody Register [APTC 19] 3 years after all
the valuables
entered in it
or returned or
in other registers
19. Register of counterfoils of receipts issued
to Departmental Officers 3 years
20. Register of Receipts and return of Departmental
Cash chests 3 years
21. Register of Padlocks and Keys[APTC 26] 3 years
22. Register of RBI remittances boxes locks and keys 3 years
23. Stock Register of Cheque Books and Pass Books 3 years
24. Register of Cash Orders 10 years

XII STAMPS : (TO BE DESTROYED)

1. Double Lock Register 3 years
2. Single lock Register 3 years
3. Sales Register 3 years
4. Indents to Nasik and IG
Registration and Stamps, Hyderabad 3 years
5. Invoice of Stamps 3 years
6. Sub Treasury indents consolidation register 3 years
7. District posting register of stamps 3 years
8. Post Master’s indents 3 years
9. Quarterly indents of Sub Treasuries as passed 3 years
10. Stamp Accounts received from Sub Treasuries 10 years
11. Discount Statement 10 years
12. Plus and Minus Memo of stamps 10 years
13. Half yearly Physical verification certification 3 years