3,fufd$tooa tua On. Piv.

ff PUn

044
@ N I

THE A.P. R C1rISED PENSI ON RTILES. I98O

I The Pensionery Benefits will t e calculatedtyith the fololyitrg particuhrs:-
(As oer Service Register of the emoloyee)
l. Datc of Birth
Date of Appointnent
3. Dale of Retirement / Death
4. Total Non Qualiling Service (To be deducted)
5. Weightage ( To be added)
6. Last Drawn Basic Pay only (with time scale)
r:|ta t
D/\TE OF BIRIII:- Fixation of Date of Birth:
l) Ifonly year known :- lrJulyof that year.
2) Ifonly moDth & year known :- 166of that month.
3 ) If Date, Month & Year of Birth are not known, then the Date of Birth has ltl be arrived as per
'rhe Physical Fitress.(i.e. Health & Age) Cenificate issued by Medical Authoriqv_

DA?E OFRETIREMENT:-
l) The last date ofcalendar month will be taken as date ofRetiremcnt,
lfthe date of birth is 2d or any date of rhe month.
2) The last date ofpreceding calendar Inonth will be taken as (lrte o[retirement,
Ifthe date of birth is l"' ofthe r]ronth.
I).{Tf, OF DEAT}I:-
it As per Derth Certilicate issued b) thc compctent rurlr()ritiei (i.e Nlrrnicipalin ,'
C r:rr:r Plnci,la_v"alhv 1 Tahsil Jlr i r. ;;';crir'.'.,
DAI I; {)F IPPOI}iTIIIENT:-
i ' l.::-.,1:,ir;)irf-r-,:rpotrii,:r,:,;:; r, |riir,,|.ri,i- ., ,r ,rllr,; irl'.ir r'.t.rti i,l .rt. ,i,
. . -,.,,; ,,,.,i pull'iul,.l\ bcr,.:rll..
- i!rctLLi;ofapp\)iartn)airtasllill :irrr-:urutingrirl',iLri,c-rrriil bc Iitkcn it\ rluir e,t lp9,ri:ritr,-.ni t,,r a
calculation ofpensionery benefits. conrerted as per C.O. Nls. NLr. 9 & jB only.
l)UALIFYIN(; SERVICE:- Senice rvhich counts for pensionery bencfits (r/r -2i):- a|l
L Ail the .LI.O.L. ( Extraordinarl, Leare) on Nledical Grounds counts for Pensionery benetits.
2. l he E.O.L. of Private Affairs upto (36) months counts for Pensionery Benefits-
3. The Service as an Training / Apprenticeship is a pre-requisite for appointment shall quali! u/r- 16.
Read with G.O.Ms. No.l78 Fin Dept dt: 17-5-2010.
Period of Non-QualiIing Service:-
E.O.L. (i.e. without Salary)above (36) months 2) Suspension Period (Un settled ifany)
{ Dies-Non (u/r FR-18) 4) Boy Service (Below 18 years)
J/Any other service not qualif,ing for pension.
6) The service rendered by an employee for un-aided periods in a teaching or non-teaching
Post in Aided Educational Institulions shall not quali! for pension UIR - l4 Note(2)

,YEIGHTAGE:- (only Sewice Weightage)

l. Maximum weightage (5) years. who retires on Superannuation Pension [J/R - 29
(lrespective cfthe length of qualifuing service put in by an employee on the date of Superannuation)
2. Maximum weightage (5) years, rvho retires on Voluntarily U/R-43 (On completion of 20 years
Qualifiing Service) A person who has been permined t(] retire voluntarily from service shoul be
given weightage of maximum period ol5 years or the period left over to reach superannuation cr
the period of difference between J3 lears and actual qualitying service rvhichever is shorter
*Note:- No rveighta for Invalid alrston e nd Family Pension
LAJT DRAIYN P.{Y:- r -31 &32)
1t fhe Basic Prv dra$n as on the datc,.'l-rJtircn)e t.

)f \Yhcre an employcc's rhte of incrgnreni falls due .rn the day follorving his retirement, he nay he ..
' g,ven the bencfit ofincrcment Notilrnally pureI ibr the purpose ofpensierncry ben.tlti !v.d,t. 2-'-!U- '.i'
1998'vide C.O.NIs-No. l-15, F & P, dt.:7.10.19s8
,/ fhe stagnation Incrcmelrts couirij ti,r Pcnsionery Senefits
 2

,4(Th" p".r..,ro p-rotcd duriug drc psriod of rast 2 months in a .Resurar

vacancvr. and erigibre for
benefit irrespecrive of number of days they ncted in th" promoted poilEif,iJd-Te
Service Registar as promoted itr rRegrlrr & Clear Vacercy" "ot"ri
ii t"

u. n,l:.'iii
,r.p. n"ri"ed.p.io!io-n
. s"ri"" r"doo r.{t ,r.ror
With Reference to A.p.Rp.S 2010 "
l ' Minimum service required for getting pensionery .: l0 years on attaining the age of 5g yrs / 60 y,"
benefits (Including weightale i.e. !+S = rdirrn r-z_OSl

2. Minimum service required for gettingGratuity 5 Years

3. Maximum service counts for pensionery benefits 33 Yean
4. Maximum gratuity payable Rs. 7,00,000/- from I -2-2010 vide GOMS No.

I0l Fin ( Pension I Dept.) D. 6-4-ZOt0

5. Maximum Commutation
# 6. Commutation value per I rupee for 5g years
7. Commutation value per I rupee for 60 years
40oZ ofpension

Rs. 8.l7lxl2 = l{)0.45 (lbr Nexr Birthrtay)

Rs. 8.194r12 = 98.j2 (for Nexr Birrhday) vide

GO lvlS No. I00 Fin( Pcns. I Dcpr. ) Dl.6_l_10 i 0

3. Rc:ltrratiol oi cr)rrnlutvJ rlloutll
.\ltcr li -r..:lrs tiurn rl:rtc ol reccipt,-rl ;i,rrrmLitcJ
\,lllt.i tl;n(rUnt_
v. .{ t'ractioll ot ),car
I morrlhs or morc bc treatcd as I halt \.lr
10. Weightage means
Sen ice rveighrage only
I l. Maximum rveightage for superannuation pension
5 years from I-7-1008 vide GONIS No. I00 tin
( Pension I Depr.) Dr. 64-2010
12. Maximum weightage for voluntary
retirement pension: 5 years

Note r No Weiehtase for Invalid pension and Familv pension.

13. Minimurn Pension in A.p.

: Rs. 3350/- + DA (
fiom I-2-20t0) vide
GOMS No. 100 Fin( pens.l Dept.) Dt. M,2010
/Financid -
assistance
: Rs.3350/- ( from t-2-2010) _do-_
15. Dearh Relief(Obsequies charges)
for
Service Pensioners. Only and also to the
: Minimum Rs. 10,000/- or One month pension
spouse which ever is Eigher vide GOMS No. tOZ
ot the pensioner pre{eceases the pensionir fin
(Pension I Dept.) Dt. 64-2010
16. Maximum Stagnation increments
under pRC-2005 : 3 lncremeots ( counts for pensionery Benefits
I7. Rate of Stagration increments are payable
: Higher Rate (i.e. Next stage of the Basic pay)

Govt. Memo No. 2 t445/367/At/pc -l / 2007

Dt.2s-4_2008
I 8. The Annual Crade increment due
after next month Counts for the pensionary benefits.
,of retirement.
FI Marimum amount ofcommuted value palable
No Limit--
--
20.-Medical Allowance from l -2-201 0
@ Rs. 200/- p.m. forall Service &
Family Pensions vide GOMS No. I00 Fin
(Pensicn I Dept.) Dr. 6-4-2010
 j

FORI!IIiI,AS r.OR SERYICE PENSION

PENSION Last Drarvn Basic Pay x Total Quali$ ing Service (including halfyears) / 66

GRATUTIY Last Drawn Basic Pay + DA x No. of half years of Qualiling Sewice /4.
(from I -2-2010)

ENHANCE FAMILY Pf,NSION :- Last Drawn Basic Pay x 50 / I00 .

(i.e., Resricted to Servic€ pension)

NORTVL\L FA}IILY PENSION :. LASI DTAWN BASiC PAY X 30 / IOO.

CoMIVIUTATION : Pension x 40 = Rs........... x 8.171 xl2= Rs....-.........for(58yearsAge)

100

COMT,IUTATION Pension x40= Rs' x 8.194 x 12 = Rs. ...... ... for (60 years Age)
100

90/o of Eligible Pension as per G.0. Ms. No. I86 Dt 24/5n010

AN'I'ICIPATCRY SERYICE
PENSION u/r - 5l (A) w.e.f. l-2-2010.

(With time to time DA) (lt shouk! he snnctic,nerl h1 the pension sanctionin!: :rrlh''''it) 't
Drarvn b1 DDO in the.\P l'C Fornr - -17) Under ivla.l''r ll'::rr!
Ittr i-Pcnsic,n & Cllhrr Ritirc Bcnctirs.

.\NTIC IPATOIIY GR\'I'IIITY 8l) ozo

adorissibie (irrnirl
of
(lt shouldbe sanctioned by the pension sanctioning authority ii
(u/R-16)
Drarvn by DDO in the APTC Forrr -17) I

A}ITICIPAToRYFAMILYPf,NSIoN:75%admissiblefamilypension(NoDAonit)_.do_
(u/R-s r-B)
PROVISIONAL PENSION(u/r-52) : 75 % of admissible Pension with DA
(If departrnental or Judicial (It should be sanctioned by the AG i DAO of SA of the Dist'
proceedings are Pending) - consemed

-t 6-o't{sNo.\(o F- trR-]L) .D+-' @ 1..5- 2-oro:- Nm' l*1^*F

U;

3J^"\ 4 t t^^lrr'o'rl c-*.,I-;U,h- s.f,),*.*5 ?*.*":- Lo}

\Jr.o- G,,;. E*+{if-q}
 -l

lI-I.

l. Minimum service required for getting Iday and above with medical firness certificate.
Family pension (As per APGSFP.Rules 1964) u/r (4) Family pension(l)
w.e.f I-l-1964 read with G.O.Ms.No. l+, F&p,
Ot. S_l
jtszq
2. Family pension for below 7 years 30oZ oflast pay drawn
3. Family pension for aboye 7 years of 50% of last pay Crawn upto 7 years fiorn
Uontlnuous service. - date ofdeath there
After 3trlo oflast pay drawn.
4. Gratuity (Death-cum-Retirement
As per service pension formula with
Gratuiry (i_e. DCRG) payable) . the following particulars.
(As per G.O.Ms.No.2l5 F&p dr. I .6.
l99J) *h;"h;;;;';d;r'
I. Expired below I year : Equal to 3 years
Il. Expired above I year below 5 years
, fqual ro e jears
I II. Expired above 5 years : e{ual ro Ia ye"rs
Note i No Commutation for family pensions

IV. Encash ment of E.L. on Reti reIlle nt/

I)eath J00 d ays GO IVIS No. 2.12 D : 16-9-2 0
l' 1'.\Y D\, IIRA, rJJl HRr. -.(.(.-\ i, plrblc( \i p(rC.()
:jr...\,LIition:rl llR.\ h;,;J-..llR NIs.No li. F&F..h.:._, 1r,r-,
\.,.lrr:i,,i:,J-. I ;..,.,,,1 f'_t..'r..,....f
lrurideLj.rent lrcequirrtsrsand insurrcrr.iirl.,,r, .,l...", . -'. .lcr:rr r:;,, ,l.),.; ..-.,
,
.r,rlvanccisN,,i:rLlrr,:;siil.iir.Lrr.-,ci:ri;:*c,,II
,,1,i,;.ll:".riil:trurpp.,t i]irL (.r,rnnrLrrc.t l.;.r..r

,;:
-rher'R
-l) not cou nt for c onrmutation of D,\' l r R-'\. ac,\, or .{ n-r oth^er a rori an;cs. Encashnrenr o i EL.
t

Date of Birth
14t952
ffi*;:'::
(+) Age
58
Date of Retirement
3t-3-2010
G) Dare of Appointment
2G5-t9El
Cross Qualiling Service 0Gl0-28
(-) Non Qualiling Service
0602-00
Ioral Service
00- 08r8
1-) WeigJrtage 00-04-04
Nct Qualify.ing Senice
00-00-33
l-ast Drawn Basic pav
(Scale te05045850)
Service Pension *r :9,19f09
Rs.36,700 x33/66
Under Rps _ 20t0
= 18350/_ p.m. from t4-2010
(;raruir).(DCRG) : Rs. 36,700 + 3456 = 40t 56
x 66/4 = 6,62,5i4/_
linhrncc Flmill, pension l Rs. 16,700 x 50/100 = I8,350/- (Resrricted to Service pension)
N,rnral Falnilv l)cnsion : Rs. i6.700 x iOi 100 = I 1,010/-
(l)mmuta iir)o VaiUe p.m.
18,150x40/100 = 7,i40.r 8.i7lxl2= 1,J7,3t8/-
 5

VI. Calculation of Famitv Pension (Eroired l{hile in Servicc) Example :-

Date of Birthi 8-3-1950/
Date of Appointme 4-4-2ooo t
Date of Death :- 2&8-2010
Total Service :- l0 years 2 months 25 days.

Last Drawn tasic Pay : Rs. 16,60H0 (Scale 14860-39i40)

AboveSevenYears : Rs. I6,600 x 50/100 = 8,300/- p.m. @nhanced F.P)
Below Seven Years : Rs. 16,600 x 30/100 = 4,980/- p.m. (Normal F.P)
DCRG : Rs. 16,600 x3614 = 1,49,400/-
Note :
I . fie
Pay, l,eave Salary and other emoluments can be drawn for the day of Govt. Servant's death, lhe
hour at which the death takes place does not effect the claim under AcL 80 (A) ofAPFC Vol.-1.
2. On re-marriage of spouse (widow /widower), her/his family pension will be seized. But, she/he will
be continued in Govt. Service even after remarriage (vide Govt. Memo No. 873/SerN85-4
dt.27-l-1986 ofGAD)

3 Every Pensioner should submit "1!gg3!!!gi!9311!q..1Qg4i!93199" (i.e Life Certificate) at respecrive

STO/APPO in the month ofNovember to March regularly, otherwise the Pension will be stoppeC.

4. Fint Pension/Gratuity/Commutation Value (Nerv Cases Only) rvill be pa;d at last station where
Govt servarr! retired . Thereafter the PPO may be transferred any rvhere in the State,at pensioncr's
rcquest. vide Govt. Cir lUerno No. 2092/?64/PSCI)008 Dt. l8-12-?008.

'fre:rsurics & .{ccounts !Vebsile lb r l)eosiolls : ]rww,treasurr. o,gor,in

I Pensiona!,- Benellts : lPensitrrr / Gratutirl I Cornputation,' Family Pension)

i) Sanctioning Authorities, ii) Authorising Authorities iii) Disbursing Authcrities
2) Terminal Benefits : FBF / GiS / GPF / APGLIF / EEL / EHPL

WI. A.P. REYISED PENSION RULES,l98O

Rule-50 - Familv Pension:- (Expired while in Service):
> 50X3XaXi) : Family Pension :- The Govt. Servant expired while in Service after

completion of 7 years continuous service 500/0 ofthe Last Drawn Basic Pay is payable for a
period of 7 years. Thereafter 30% of L.D.Pay is payable. If expired below 7 years 30% of
L.D.Pay is payable .

> 50X3) (aXii):- In the event of death ofa Goventment Servant, after retirement, the family

pension shall be payable for a period of seven years or for a period up to the date on which

the retired deceased Govemment sen'ant rvould have attained the age of 65 years had he
survived rvhichever is less:
> 50X5Xi) :- In the casc of wido*' or widDlver, up to the Jate of Death or Re-marriage

rvhichever is earlier.
> 50) 5 (ii):- In case of a son. until he attlins thc aqc of 25 1'cars or starts earninq hi\
livelihood. whichever is earlier vide O.C).lvls.No. 287. F&P, dt. 11.8 199+.
 6

> 50)5 (iii):-

ln the case of unmarried daughter until she attains the age of 25 years or until
she gets married or sta s eaming her livelihood, whichever is earrier vide
G.o.Ms.No. 2g7,
F&P, dL 12.8.1994.
> 50)5(a{i) r
where the fam y pension is payabre to more widows rhen 6a", the family
pension shall be paid to rhe widows in equal shares.(If married
second wife with Govt.
permission). '
> 50)5(a)(ii):- on the death or remarriage of widow, her share of the Family pension
shall
become payable to her eligible child.
> 50)7 (iii)r If sons and unmarried daughters are alive, urmarried daughters shall not be
eligible for family pension rrnrss5 1fi6 sons attain the age and thereby
become ineligible for
&e grant of family pension.
> 50)8 rwhere a deceased covt. servant or pensioner leaves behind mcre
children than one
the eldest eligible child shall be entitled to the family pension
for the period, after expire of
that perioo the nexr eligibre chird sha[ become eligibre for the grant
of tamily pension.
> 50)9:- where F'amily pension granted under rhis rule to a minor.
ir sha[ be pay.at,le to the
guardian on behalt of rhc minor.

> 50)10 (b)(c):' If both family pensions are payabre, rhe amount
of trvo pensions sha, be
limited to Rs. 15,383/- vide G.O.Ms.No. 128, F&p, dt. l 8-5_2006.
(Under RpS _ 2005)
> 50)12 (b)(i)r The Female who manied a retired Govemment
servan! is arso erigible for
familypension vide G.O.Ms.No.335, f&p, &. 15-9-1993.

> 50)12(b) Note 2 (ii):- sonvdaughten inclu.ring such son/daughter

adopted legally before
retircmeft are eligible for family pension G.O.lUs.No.
2g7, F&p, dt. l2.g.lgg4.
> 50)12(b) Note 2 (iii):- sonvdaughters bom after
retirement are eligible for family pension
as per G.O.Ms.N o.236, F&p, dt.2g_S-1994

50) 13. Er ecutiye Instructio ns: -

> 50)13.(v):- The physicallyand mentaliy handicapped children are erigibre
for Family
Pension upto Life Long vide G.o.Ms.No.
52,F&p, dt. 20-2-19g4 read wirh cir.Memo.No.
42885r9'A2tpen'u99, dt.26.05.2000 & rhey
shourd submit &e physically Handicapped
Certificate for every Three years.
. 50)I3(vi):- Family pension not admissible to the
second wife in general.
> 50)13(vi):- Admissibility of Family pension
to rhe chirdren of a divorced wife.
50)13(viii):- Divorce is not legal separatiotr.
50)13(x) :- Relinquishment of right ro Family pansion.
 1
> 50)13(xi) :- Grant of Family pension to the 2,d living lyife:- As pcr [.OUR I
ORDERS vide Govt- cir-Memo No.36840-N329/A2/pen.r/9i,F&p@en.r)
Dept.,dr. 1l-9-
1996.

> 50)13(xv):- Family peasion to the post-retirar spouses and chirdren

date of effect and
payment of cash benefit from 15-9-1993.

! 50)13(xvi):- The widowed/divorced daughter and parents who were

tola y depencrent on
Govt' servant while he was arive are elirgible for family pension vide
G.o.(p) No. 523,
Finance, dt. 22-06-2004 & G.o.Ms. No.231 Fin(pen
-r) Deptdt:g-8-2008 & 315 dt. 7-10-
10.

) Rule-9 : Right of Government to withhold or withrlraw pension:-

> 9(7)(a)r when a Govemment servant dies before conclusion of the disciplinary
proccedings, generally death abares all iirther proceedings.

) ln case of Financial los.s to Govt. amount rvi be recovererl untrer

R.R-\ct from Famirl.
,' 9(\ )(b, & Rule- 15:- Pa.ynrenr of InlereJt o, Gratuitr - \\'here charges are Lir..,pp;i al.l
it:.,'r:sl cril p:risi0rr:r bcnctlts i-, ellinrc.j. l itc.,rleiiUn oi ij()!,irnnl;r-lI
i11 Ihc ardinu)1jti.JI;\c
i).i.iiirilaill .rJIlc.anrJ sii,,Lrl.l h. c,i.tlrit:d r,rtlt iit.- i.r:i;.::;enaa ul tilc Firtaniy i)..i,-r,i.,r.,iti
tbi payment of interest in every case.

) No anticipatory gratuiry shall bc- sanctioned when disciplinary proceedings are contemplated

against the pensioner.

) 9(e): commuted value of Pension:- In the case of others to whom pension was allowed
either in full or in part, the period of one year for commutation without medical examination

has to be reckoned from the date of issue of orders on conclusion of the proceedings vide
G.O.Rt.No. 1097, Fin.(FW:PeD-I)Dept., dt. 22-6-2000.
) The following terminal benefits may be sanctioned to the Government servants retired
from service pending disciplinary action:- vide G.O.Rt.No. 1097, Fin.(FW:penJ)Depr.,
dt.22-6-2000. (tJnder Rule 9&10 ofAPRPR 1980)
l) FBF, GIS, GPF, A?GLIF. EEL. EHPL Provisir.rnal Pcnsion
) Rule-1J.B of A?PENDIX-I:- In lhe ease of sening emplovees ryhose rvhereabouts are
not knolrn & Rule-lJ.C. In the case ofPensioners ryhose ryhereabouts are not
kno*n:- The tamily must lodge a FlR in concemed Police Sration tJ qet Fanrily Benelits

viJe G.O.N,Is.No. 2+ l. F&P(FW.Pen.l)Dept.. dI. 10.9.1S87 r,:ad t,, irh G.O.NIs.No.,11.

i.!P(FW.Pen.ltDipi...lt. 31.199+. lhe Conrpassionaic .\ooJinullcnt riill be given alicr 7

.v:ars b,, the Liu\'!. c,-)nc.riled L)L'ii.

 8
} Cir.Memo.No.2580G Nsg2tFRJn0M,dt. 13-10-20M:-One
who continues in service beyond superannuation by mistake is not entitled to any payment
- take appropriate disciplinary action against all the persons concemed for tleir deliberate
dereliction cf duty in not ensuring the petitioners retirement on his atlaining the age of
superannuation

Rule'29 - Addine Weightager Sanction of Service Pension by adding weightage of Three(3)

years of Service lo Minimum qualifuing Service as per Rule-29 of APRPR- 1980 vide Govt. Memo.
No. 15755-Al141/A1/?en-IV2008, dt. 13-6-2008.

*Encashment of Half Pay Leave :- As per G.O. Ms. No. 154 Fin. Dept.4-5-2010

Formula:- Half Pav Leave Salan'+ D.A. x No. of davs of HPL (subject to the total days not -
30 - exceeding 300 days HPL + EL)

* Obsquies charges (Funeral Charges) :- As per C.O. Ms. No. I 92 Fin. Dept. dt.
2l-4--2010
Rs. 10,000/- ro the Govt. Servanrs expired while in service (rv.e.l. 23-:+-2010)

*Death Relief / LTA :-- The LTA & DR and Family pension
to the Legal Heirs of Senice
Pensioners (Including All India Service Pensioners) is payable at respective s.T.o / Appo

vide to Govt Cir. Memo. No.743ll47lPSCD009 Fin (pSC) Depr. Dt 29-5-2009.

* *****i!* ********

Kinds of Pen sionsr Rule.33- Superannuafion Pension, Rule. 34 - Retiring pension,

Rule. 35 & 36 - Pension on absorption in or under a corporation, company or body, Rule. 37

-
Invalid Pension, Rule. 38 - compensation pensiorq Rule. 39 compulsory Rettement pension,
-
Rule. 40 - Compassionate Allowance, Rule 43. Voluntary Retirement pension.
Rule , 50 - Family Pension (Expired While in Service)
****t********

Retirement Age ;--For Superior Service Employees (i.e.G.O./l{GO:_ 5g-years.

For Inferior Service Employees (i.e.Ctass-IV):-60-years
APRPR-1980:- Contents:- Part-I :- Rule-l to 55 And part-Ih Rule 56 ro 59
Annexure-I& -And- Appendicies:-I to X.
 9
CONTRIBUTORY PX,NSION SCIIEME(I{PS)
l. In the budget for200l-02 the Government oflndia have announced a New pension scheme.
2. The Employees appointed on or after l-9-2()04 are eligible for contributory pension Scheme as
intoduced by Govt. of A.p. vide G.O.Ms.No. 653, d!. 22_9-2004, G.O.M',N o. 654, dt.22-9_2004,
and G.O.Ms.No. 65 5, dt.22-9-20M of Financ{penJ) DepL
3. As per G-o.Ms.No. 654, Finance(Penl) Dept., dr. 22-9-2004 the existing GpF (Ap) Scheme will not
be aPplicable to the newly recruited employees who are covered under Contributory pension
Scheme
inhoduced w.e.f. I -9:20M.
4. An Employee shall contribute l0olo ofthe Basic,pay and DA lowards CpS.

5. The amount recovered from the Pay Bill shall be credited to the revised Head ofAccount 8342-l l7-
04-001 as per G.O.Ms.No. l5l, Fin(pen-l) Dept., dt.2-7-2007.

6. The DDO should send proposals to the AG, AP, Hyderabad for allotment of Index Number in the
Proforma prescribed as per said G.O.Ms.No. 655, dt. 22-9-2004 for superior service employees.

7. The Index Number for the Class IV employees will allorted by the concemed Deputy Director of
Dist. Treasuries, in the Districts. In twin cities the DD, DTO, Hyd-(U) rvill allot lhe lndex Numher to
the Local Bodies employees. In caseof Class-[V of tloDs'of Trvin Ciries, the PAO. Hy4. will allor
the Index Number as per DTAs N,[erno. No. D')1403612006, dt. 3l-7-2007 .

8. I'he anears ofsubscription to Contributory Pension Scheme. (One subscriprion for current month
and one additional fbr arrears of suhscriptiern)

(.,. lhcDAArrearsolthcsaiJerqpl,,ricsshouldbe creditedtothcNl.ll.S009-l)l-l0l,t)l,LSSiiil to

date cf allormenl lndex Numbci.

10. The Index Number should invariably noted in the first page ofindividual S.R

I l. The Employees who are in-serv-,ice before l -9-2004 joins another Organization/Dept., after
submitting technical resignation, where same rules applicable, such employees will not come under
the purview ofNew CPS. In other words they would continue to remain under earlier pension rules.

12. As per DTA orders hereaffer the Employees LD. Number will be CPS A,lc No.

13. The CPS Application Forms are to be obtained from Website : www.noscra.nsdl.co. in

14. Covt. released matching srant to CPS.

l-am red while in .{fter introduction of CPS from l- )

I . Compassionate Appointment

2. Encashment of Earned l-eave

3. Payment of GIS (Saving Fund)

4. Payment of GIS (lnsurance Fund)

5. Payment ol:\PGLIF
6. The Famill Pension & IICRG *ill be sanctioned under.\i'RPR 198() as pcr Govt

Cir.MENIO.No.30857/'l:l/Al/PEN.V20l0 Dt : 83.2010 Proyisionallv

*rt**rr+*++r.
 10

ANNEXURE

Retirement Benefls Benefits

I f
Encashment o E L. EHPL l.
Encashment of E-L.
2. Refirnd of FBF Balance 2. Refund ofFBF Balance
3. Refirnd of Fund under GIS 3. Refund of Fund under GIS
4. ofGPF 4 of Lnsurance Fund under G IS
5 ofAPGLIF amount 5 of GPF
6. Service Pension 6 of Booster amount under GPF
7. Gratu 7 ofAPGLIF amount
8. Commutation ofPension 8. Payment ofAPGLF fusk amount
i.e Sum assured
9. TA on retirem ent to Native Place 9. Family Pension i.e.
(Actual fares to self and family & i) Enhanced family pension upto 7 years
nol exceeding 3 mileage towards ii) Thereafter normal Family iension upto
effects till
Death.
I0. Gratu i.e. DCRG
I l TA o n d eath to N ative P lac e actu a I fares
12. Com ssronate intment / ex tla
tl N o Com nl u tation of Pens lon
Entries lo be made i n SEII CE 13 K:
Nerv S-R.:- G O.Ms. No. 200, F&p, dt. t 0- t2- 1999
I \':i-'rr ctrpl of thc S.li. -- |rt'lr 1,.rqe .ir. ,jJ bu:rtiui,id l,-\ thc HcaLl t,l
l. \nnuri Senice !erilicrti,,rr r rrtiric.rr< the olticc (ilzr:rr-:,j Lr;ilcir
i \:rrr:r.rl Crotrp In.,rrrnrrce Suh;: rptr,,rr r . .il..rir:.
-l Annual Recovery of HB,,VNICA (if rn) )
i. i\nnual Grade Incrcmcnt sanctioned cnrn
6. G.P.F. A./c No with name of the Nominee
7. APCLIF Policy No. with name of rhe Norninee_
8. CPS A/c No. with name of the Nominee.
9. List of Family Members (as fumished by Employee)
10. Employee I.D. Nurnber.
SERYICE YERINCATION CERTIFICATE
Services Verified with reference to pay bilis
and acquittance roll etc.
From..............-.... to . ... and found correct.

A}iNUAL RECOVTRY CERTIFICATE

Uod", G.rro Io.roo"" S"b"."-
The Group Insuran." Srbr.riffi Salary for
the period .........
fiom ... .........To
@ R.. ... ............... _. -p.In.
(As per G.O. Ms.225 Fin. (Admn. _ I) Dept. Dt.22-6-2010. Every year i.e., April
to March)
t, ))

PENSIONS
I ,
98 0

r) Every Gbvemment servant is entitted to

certain pensionery benefits on
nnalll quitting the service on retircmcntlo, u""ooo,
!]1
superannuation or. any other reason.
of
2) The dare of death of a Govt, servant shall
bc treated as working day.
3) The followins are the types of nensions
3) Superannuation - Rute 33 and Rule 42 _ On
attaining rhe age of5g/60
years as fixed by the Govemment.
b) lnvatid Pensisn - Rule 37 On account of bodily
- or mental infirmiry is
pcrrianently incapacitatcd for the public ,..ri..
o, producrion of
Medical Certificate issued by the competent
meaicat ioara.
c) Retiriirg Pension- Rule 34, 43 or 44 _ On compleiion
of 20 years o[
quaii$ing service by a Govt. employ"e rvho opt.d
to retire vclunhrily
by givine three monrhs notice.
d) c-ompensetion Pension-- Rure JS Is graur;d
- ro r: co..1. sen.airt rvlrl is
s.-lected ior discharge fr.xr sen.ice owing
to abclition cf a pclnan:nt
postunless he is appointed in anothrrpost
or he is transferrecr ro another
establishment even as a lower pay and accepts
this appointment or
trans fer.
e) Compulsory Retiremen t - Rule 39 _As a penalry may
be granted pe$ion
or gratuiry or both at a rate not less rhan Zlgris
oinot-more than full
iavalid pension or gratuity or both admissiblc. Tnc pcnsion
should not
be reduced less than the minimum in Rulc 45. .

0 Compassionate alloryance-Rule 40
-.A Govt. servant who is.dismissed
or removed from service shall forfeit his pension and graruity.
However
thc authority competent to dismiss or remoi,e
a Govr. ,.i*t to_ ,"*i"",
may' if the case is deserving of speciar consideraticin, sanction
a
compassionate allowance not exiecding 2/3rds ofpension
or graruity or
both, which .would havc been admissibte to hirn- if he had retired
on
i,rvalid pension.
Family Pension: When a Govt Servanr dies rvhile in service or afrer
retirement, the family shall be given Family pension under Rule 50 called
as family Pension.
 DIRECTORATE Otr INS U II{N (_'u
GO\T RNMENT OT' ANDIIRA PRADISI{ :: HYDERS-BAD
CIS.S LAB S FROM I 978 R} s, 19 86 RI' s, 1991 RI'S, I999
RP s, 200s RP S& 2010 RPS
l:issification ol Croup Drscripti ou of Scale of D escriptioo of Scale of t) cscriptioo of Scalc of U rscriprioo o[.Slale of D elcriptio! ofScsle
l,a in RPS - 1978 Pa in RPS :- 1986 Descii p60o ofScale of
A -
Group 1150 - 1700 1980 - 3500
in RPS - 1993 l'l ilRPS - 1999 Pa Itl RPS - 2005 Pa in RPS - 2010
8 Units Rs.80/- Ji 120/- 1250 - 1800 2150 - 3690
3640 -7 6950- 14425 5 -\2420q 1a03 o - 436t0
3880 - 8140
L l?rom 0t.t1.1984 ro 1300 - 1900 2240 - 3860 4140 - 8140
-
7,{00 15475 10845 - 25600 19050 - 45850
It.10.1994 Rs,80/-
1400 - 2000 2410 - 4050 4400- 8700
-
7900 15475 117s5 - 26300 20680 -46960
:.500 - 2000 8400 - 16525
U. From 01.11.1994 ro
2590 -4300 4720 -a700 9000 - t6525
12385 - 27750 21820 - 48150
1600 - 2200 13390
1700 - 2250
2690 -4440 5390-9260 9600 - 16525
- 2B5oO 23650 - 49350
t ill date Rs. 120/-
180O - 2350
27go - 46A0 6:,50 - 9820 10250 - 17050
14600 - 29250 25600 - 50560
2880 -4930 6610 r6925 - 30755 27000 - 51760
1800 - 2500 - 9820 10950 - r7050 19675 -
3090 -,5140 30755 29200 - Sf,o60
10950 - 17575 215s0 - 30765
12550 - r8650 315S0 - 53050
23500 - 30765 34050 - 54360
13.150 - 19150 2s500 - 30765 37600 - 54360
1.1{25 - 19150
41550 - 55660
IJ - G roup 700 - L200 1280 - 2444
15475 - 19675
44740 - 55660
4 Uuits tu. 40/- & 60/- 750 - 1300 1330 - 2630
2375 - 5o4o 4550 - 9600 667 5- 15500
800 - 2525 - 5390 4850 - r0250 11860 - 34050.
I. Frogl 01.11.t984 to
900 -
1450 1380 - 2750 2600*5580 5000 - 10600
72U0 - t 5925 12550 - 35800
1500 1550 - 3050 7385 - 17475
11.10.1994 Rs.40/. 1050 - 1600
_
27s0-5960 5300 - 11300 12910 - 35700
:.410 - 7770 - L8575
II, Frotrl 0l. t 1.1994 to 323O 2930 - 59 60 56.t0',- rl3oo 838s - 19:,65
13660 -3as70
till 3t t0 - 6380 5980 -. t 2IOO 14860 - 39540
dare Rs. 60/- 8815 - 20300 15280 - 40510
3310 - 6840 6390 - 13000 928s - 21550
C - Group 16150 - 42590
500 - 8o0 850 L670 I 45- I
2 tlujg5 Rs. 2O/- & 3O/- 1010* 3290*.5550
iL lrronr 0i.i t.ir8.t to 550 - 900
1800 ulF.tr50 3550- 7150
4425
-:,0845 444 o - 24950
\J
r ,5 1050 - 1945 t9u9 -.a010 3750 --765n
- 117A5
5.2!O
9a00 - 27DOO
I -11..1tr.I994 lts. Z{}/. I 600 -9s0 ltoo - ?I)50 478-qDC 5.*0- IZ€s 9+60 - :|./ZOO
r I!, Frol! - toso !r50.? 2110 2195-4E50
3950.- i!tst-l :-fso:_rAeO
Ol.ll.t994 to 1 650 - rr0o 1130.- ,5fo -
5r_9S 14!75
I tilldrte zJrs -4A8C 10900.-.31550
fu. it)/-
.-'
4430 -S300 65{,5-tq 11S:rO - 3tzo0
Ll
-Group 290- 475
I I t'Il]ri tu. 101- & l5/. 31O - L!50
-475 zao - r:zs 1{r5 t67 00 - 20lro
' L lrclD ot.lt.l9t4
to
fzs - 5I}0 ji 8:.0.- r42o
- ?5:5
!48 -'.b75
2550 - .185(r 39sd - 88tl
ljl.lc.l994 tu. i0i- 350 - 550 2750 - s15o i 6sr.oo - .2s6BO
41U - 5.25
860 - l,t70 tars - 2840 2670 - 5{7U
4&50
-9050
*95@ ,7100-trz50
ill. From 0t.l l.l g9.t to 425 - 650
Ylo - r6:s 1595 - iozo 2990 - 5810
4250
49
I Tszo - 22430
I lill date Rs. l5/- 450 - 700 1665 ' 1200 f,1:0 - 6150
0 - 9775 I 77ao - 23oao
475 - 760
4595 - 102a5
| 7960 - Z3E5o
I

,: .. \i
ASSISTAT{T DIRECTOR OF INSURANCE
GtS SECTION
l.t -/
Vr'
 i-
v\ sL-t<e.n^+ 4

GENERAL - Unem ployee I Employen / Retd. Employee

EMPLOYEE = A parrot in Cage-

. Thu law of Services can be dividcd irrto Tttre.c (3) Mable Sulrjculs :-
l. Thc First aad'forcmost in importa.nce is that Subject of l,aw Which deals wirh the Recruit-
.. rient lo Services. Disciplinary Actions, komotions and Seniority, etc..
2- 'Ttc Second Branch is tlat which deals with the Fixation ofPay, Regulatious ofleaveetc.,
as conteined in the _F.R
3 . The Third Branch is the [aw relating to the Grant of Pension, the counting of Service for
Pension, withdrawing Wtbholding and Reduction of Pension etc.

{.P. PENSION CODE:

l. The Pension Ac! 1871.
For Drawing & Disbursing Ofiicer
2. AJ. Extraordigary Pension Rules. l) A.P. Treasury Code
3. A?. Revised Pension Ruleg 1951. 2) A.P. Financial Code
4. A.P. Liberaliscd Pcnsion Rules, 1961.
3) A.P. Accounts Code
5. A.P. Covt. Servants, (F.P.), Rules, 1964.
4) Budget Manual Code
6. A.P. Revised Pension Rules, 1980..

I Civil Pensions : 5 State Polilical Pensions

2 Defence Peosions : 6 Land Less Agril. Pensions
t Railway Pensions 1 lVidow Pensions & Oi.P.
4 Cenh-al Political Pensions 8 Physically Handicapped Pensions

t District Oftlce l,ianultl ll .\.P- kcvi;eC Pension Rules, l9{i0.

rirl ii til.:s j; i'a1 l' irati.ra' ll I ?.,- I r:' .i li:.riRi!1..1. i1)rj,1
.l i:L-rir,i.,;:r.:r
l, r' Rrrl.'s i'r,ll
.-\ P
ll .t.i'.tl .\ ii'C.\) Rulis l99i
', i' 1.1 i ll :i:-:- it)r3
\ P i,, . -t.rr'l'.rr:::: iirrl. r

J r\.f'. \1-'Jical Attendance Rul:s. 1972 \.1'S & S. :lrr! ici Ruici, lr(16.
o .\ I (il'l- Rulcs, 19i5.
c .\ I'.i- C S RLrlcs. t992
19. A.P-C.S. Commulation Rules, 1944.
1 A.PT.A ,/T.T.A. / L.T.C. Rules
20. \Vork Charged Employees Rules
8 A.P. P.E. (HRA) Rules, 1988.
21. A.P.Gen. S.S- Rutes, 1995
I A.P. Foreign Service Rules
22. Compassionate Appoint Rules
(G.O. Ms. No. 10, Dt. 22-l-1993)
23. Right to Information Act,2005
I0. A.P.S,E.F.B.F. Rules, I 975'
24. Presidential Order
11. A.P.S.E-G.I.S. Rules, 1984
q R?S-"lo (G.O. Ms. No. 610, Dt.30-12-1985)
't2. A.P.R]. Scales 2005 (oMC)
l. A.P.R.P. Scales 1958 l-t l-1958 Monelary benefit Fom l-il-1958
2. A.P.R.P- Scales l96l l-l l-1961 Monetary benefit from r-l l-1961
3. A.P.R.P Scales t969 t9-3-l%9 Monetary benefit from l4-l97tt
4. A.P-R,P Scales t974 l-l- 1974 Monetary benefit from t -5-1975

5. A.P.R-P. Scales 1978 t4-t978 Monetarl' benefit from r-3-1979

6. A.P.R.P. Scales I986 I -7-1986 Monetary benefil from t-7-1986
7. A.P,R.P Scales 1993 t-7 -1992 Mopetary benefil from t4-1993
8 A,P.R-P Scales t999 l-7-.1998 Monetary benefit from t4-t999
() 200i I 7 2001 Monetar), benefit frorn r-d,200i
P Scales
Ltr
Rs. l5=00 iv{onetary benctl( frotn |-Il-1961
i Minintunt Pension
Rs.45=00 Monetary benefit frorrr | -6-1975
2 Minimum Pension
N'[inimunr Pension Rs. 100=00 Monetary benefit fronr I -4-t980
4 Milimum Pension Rs. 370=00 fUonetary benefit from t- 12- r989
j Rs.678=00 iVlonetary benefit fronr t4-t993
Consolidated Pension
Rs.7l5-00 MonetarY benetlt from l4-1994
6 Consolidated Pension
7 Minimum Pension Rs. 1275-{0 Monetary benefit from r -4- 1999
Rs. 1925=C0 Nlonetary benefit from r-4-2005
6 lvlininruni I'ension

Nof-'.- sro cc-^

".ruh"^h. hpr'l |\..h*&e-.ri-".n -
 )lf

APRPS-2010-stages for Fixation of pay Vide G.o.MS.No52Finance (pc-IDept.

Dt.25-2-2010
Master Scale:- RS 6700_55660 (32-Grades)

7t00 12t90 20680 t4900 Revised Sca.le

7300 12550 21250 35800 6700-200-7300-220-7960-24A-868 0-

7520 12910 21820 36700 26 0-9460-2 q 0- I 0 ) 00- 3 00- I I 2 00- ) J 0
7740 13270 22430 i7600 I 2 I 90- J 60- I J 2 7 0- 3 90- i 144 04 2 0-
7960 13660 23040 38570 I5 7004) 0- I 70 5 0-4 90- I I 52 0- 5 3 0-
8200 14050 23650
8440
39540 ) l
). 0 I I 0- 7 0- 2 i E 2 0-6 I 0- 2 6 5 0- 6 5 0
14i40 24300 4051 0 25600-700 2 7 7 0 0 7 5 0- 2 99 5 0-8 00-
s580 14860 21950 4l 550 3 23 ) 0- 8 ) 0- ) .l 900- 90 0 7 600 9 l 0
39.+0 15280 25600 42590 -4 0 ) 0 I l
0 0 4 6 0- 0-,16960- 2 0 0
9200 I 5 70() 26300 ri6-10 -51 760- 1300-i5660
9460 16150 27000 .++ 74 0
9710 - 16600 27700 ri 8i0
10020 17050 28.+50 46960 Notional lrom I -07-2008
10300 175.r0 29200 48 160 GPF for l-02-201C
10600 18030 307sc 49360 Cash fiom l -0.1-2010
10900 13520 31s50 50s60 S onlncrement--ThLree
I1200 I9050 32350 51760 HRA lvlaximum Rs 8, 000t-& I 2 0 00/-
I1530 19580 33200 53060 HRA Rs.30% 12.s% t0%.
l 1860 20110 34050 54360 DA.from l-7- 9.416%
55660

I THE PAYAND ALLOWANCES A-DMISSIBLE )

Subsisteuce Alloryance A d di tio DA ch a f e o D ce Leave Salary (HpL)

under F.R- - under F.R.-4 nder A.P.L.R. - 1 933
1
2 3
Upto 3 Nert 3
months months
P 112 Pa t/5 Ltrc 1/2
.A. P onate D.A u5 llt0 *.
D.A l/2 l0
- Ih Full TLR.A- t/5 l/ H.R.A. In Full
C.C.A - In Full c-c.A vs UI c c.A In Full

I Unemployfu-ht - l. 'The
H,R.A. aod C.CJ l. No HRS./GCA beyond I20
certificate should be sHould not exceed to larger days in leueral-
obained in Form - I as of the tvo allorvances. Under FR 44 (4)
per G.O. Ms-No. 398
GAD: Dt_25.99-2991.
2 As pir GO-Ms. No. ., 2. Special pay attached to the ** As per Govt Ivlemo No.
I 3 43 I - I 60-A,/FR-II/93 Addl. Post shall not be 379 0 / 87 I A1 tPC- I /200 5,
Dt: 0t.04.1993 - allowed durhg tlre period drd: 19.02,?005_
Revisioa bf subsistence of Addl. Charee.
should not be given
-41
refospective cffect.
 t5

Responsibili ties of DDO's 4$.-..-F-.h:-

BILLFORMS:AsperG.O.Ms.No.87,Fin'(IFR)Dept',dt'31-01-2002w'e'Ll-4-2002
) ChallanForm : A.P.T.C. Form -10
-
) Employees Advance Bill Form : - A.P.T.C. Form- 40
D Salary Bill Form : - A.P.T,C. Form- 47
) T.A. Bill Form : - A-P.T.C. Form - 52
) Abstract contingent bill (A.C.bill) : - A.P.T.C. Form- 57
) Fully vouched contingent bill form(D .C.bill) - A.P.T.C. Form- 58
) Refund of Revenue Bill - A.P.T.C. Form - 62
). Deposit rePaYment bill form - A.P.T.C. Form- 64
) Pension Bill Form - A.P.T.C. Form - 75176
) - A.P.T.C. Form - 102
Grants-in-aid bill form
> ScholarshiPs and stipends bi ll form : - A.P.T.C. Form 103 -
Erampl er MAJOR IIEAD OF ACCOUNTS: Receipt & Payments:
Receipt Paymenl S.A.
N!me of the DePl. M.H. ivl.H. No.
0029 2029 2t
Land Revenue
0030 2030 23
Stam &Re rstratron
0019 20i 9 t5
State Ex.cise
Tares on Sales. Tradc etc
l0+0 21

Taxes on Vehicles , _l I
oo+t
00i I
I

loi I
+ t9
iAPPSC
005 i - 2015 + j1
Policc
0070 2470
Orher A dm inistration Servi:cs
021{r 2210 5l
Med ical & Public Health
t 4i6 3+56 65
Civil Su lies

,r (B'GJ)Dept'dt'27- l0-2001'w'e'f' l -4-2002:-

Object Eeads:-As per G'O'Ms'No'664 Fin
015-l'R''0lGHRA'017-M'R'
Exampte:- 010-Salaries, 0l l -Pav, 0l2OAs''013-D'A''
0IE-EEL.0l9-LTc.0i6-Wages't to-l I l-TA'130-l3l-SrrC'132-008'
133-W&8 t34-H.V.
-" As oer G.OJvIsNo. 1799, GAD, dt' 7-10-1965(U'KVol-vD
.3. - P'No' 757 r
fr"%;:i;;i *r,o putt"a-al" iestforfor"Executive
Sub-ordinate officers - Part I & II shall
passing A"/c test for Officers""
i"-
"i*rpiit",
.i.Reconcilialion:-AsperG-OMs'Nol2'Fin'(TFR-ll)DePt"dtlS-l-2004
.!. of Financial Powers:- As per G'O'MS'
No l48' F&P(TFR')' dt'
Delegation
21.10.2000.
Vol-
.i. The DDO sbould furnish Non -drawl
Certificate:- SR-14 underTR-16 A PT'C

I.
in Treasury/PAO
.1 through TBR in A'P T'C' Form-70:
' All Bills should be preseuted
,"i".ft l6 in S:ction-31 '\'PT C Vol-l '
for the erPen(liture debitable to each l\lajor
Head;
';. Separate bill should be preparetl
SR 2(e) I-.R.16 A I' l 'C' V'-rl-l'
.!. vide G.O.lvls.No.90. Fin.(TFR) Dept '
Employ ees Payments through Banks:
dr. il.0l.'02'
 /6
* Tbe cteque valid upto ore month from tle date of issuer Vide G.O.Ms.No. g73,
r&PGW-TFR)Dept., dt_ 244-2t)0t.
.3. Opening of Persooal Deposit (pD) Accounb:- Vide G.O.Ms.No. l4q Fin.(BG)Dept.,
dt. 2+2005, read with Govt. Mem o. No. 3727fi49tA1lBc-ln006, Fin(BG-l)Dept.,
dt. 19-+2006.
* Wirhdrawal of Funds from Deposit Accounts:- Vide G.O.Ms.No. 43, F&P(W&M)
Dept., dt.224-2000(Ihrough LOC & Cheques) (l.apsed deposits rhree categories
i.e.
A,B,C)
+ AssigDmetrt of Code to each and evcry employec of the Govt :- Vide G.O.Ms.No.
E0,
Fin.(IOC&IT)Dept., &. I 9-3-2008.
'!' Remittance of Gtivt' Money - 15 days from the drawar of amount by DDo
Vide
G.O.Ms.No. 254, Fin.(TFR.II)Dept., d r. t7 _03 -2004.

'! Proforna-r - Reconciriation, proforma-Il - pending Andit paras, proforma-Ill

-
Pending DC bi s for AC bils: Vide G.O.Ms.No. 507, Fin(TFR)Dept., dr. 10.4.2002.

BOOKS:- ivtODE Examples

)
I Financial Code :- rhr.i Volunrcs:- Unrlcr,\ni,:le-8{, Ii9olVi,l-1.
In
2) Treasury Code :-ln rrvo Volumes :- Under Treasury Rules (TR- 16, SR-4)
olVol-
I.
l) Code
Acco,nts :- In three Volumes :_ Under Article-297 local ruling 2 of
VolJ.
4) Budget Manual :- One Volume :- UnCer para l9-7-1.
5) Constihrtion oflndiai
-do-- :- Under Article-I0.
6) Indian Audit & Accounts :- -do-- :_ Under para 20-4.
7) Fundamental Rules i One Volume i Under Rules (FR_9, 24,26,53).
8) A.P. Revised Pension Rules:- --do- :- Under Rules (Rule_45,46,50).
9) TNLTC/I-&AIMRTCCA,TLRIGpF:- -do- :_ Under Rules.

prrBlrc AccorrNr/rHH: 800e - 0l - ,0, - orfi!{a^r ,01. cSS, 05. class-rv.

(Example) :801 I.t06_01.FBFt -
: 80t I _107 _ 0t _ 00l.tF, 002_SF
: 8342 _ I l7_04 _ 001. EmployeesConrriburion.
:8121_ II7-01. E.W.F.
Govt. :- Receipts :- Through Challanu By book adjustmenr.
Payments(Exp.) :- Through BillVChequeV By book
adjustmentr
Payments to Emproyees & private persons :- l
hrough Bank .{ccountsfl-rcS),,
Ihrough I)DO ,4,lc.sr I)l)s,,BCs
In Distr icts :- Through Treasuries In Trvin Cities :- Through PAO
In Proiects i Through PAO(Works & projects)
 \U/9,
BILL FORMS PBESCBIBEO FOR OFAWAL OF AMOUNT t,) Other charges-legal charges
BY THE DDO W.E.F,, 1.$2002 ql Diel Charges
FINANCE (TFR} OEPABTMENT rl P!'uchases oi all kinds '/vith vouch€rs
G.O.M$,No. 87 Dt. 3l'10-2002 s) Rocoupmenl ol imprest
1. Chullan Form . APTC Form 10 l) Monthly honorarium to villago s€rvants/anganwadi vrorkers/adull
2. Ernployees Advance Blll lorm - APTC Form 40 oducation, uxtension workBrs €tc.
s) All Loans and Advanco liko FA, qPF, APEWF, GlS, FBF, HBA, 1 Relund oi Bevenue Blll - APTC Form 62
MCA, MA, CA etc. - APTC FoTm 40A shall also bo usod as a) Relund ol Hovenue
Anooxuro to APTC Form 40 lor, GPF withdrdwsls. b) Bolund on accounl ol spoiled stamps
D) PaylAdvanc€/TA Advance oeposlt repayment blll - APTC Form 64
c) Advince lor Medicsi sxpenses a) Repaymont ol revenus dePosits
3. Salary blll loSm APTC Form 47 5 Bepayment ol court doposlls . Civil and Criminal
Drawal ol pay and allowqncos lor both Gazetted, and Non- c Repaymenl ol Eamest Money D€posits
Gazotlod, Encs6hment ol lsavq, Lovo Salsry, Educational d Repaymonts ol other d8partmBntal d€Posits or security deposits
concessions, Repayment ol user chargos deposits
4. TA Blll torm APTC Form 52 (.]
Penslon Blll Form - APTC Form 75/t6
a) TA b) TTA a) First paymont of P€nsion
0) FIA d) Conveyanc€ Allowanc€ o) Lilolime arrears
e) tsus Warrants l) LTC c) Death reliel in respsct ol Pensioners
5. Abstroct Contingsnt Blll (A,C. Blll) - APTC Form 57 10 Grants-in-ald bill Form . - APTC Form 102
i) For drawl ol all typss ol advancas by th€ Gov€mmont Oflicars, a) Grants-in.ald ol all kinds
aulhoris6d by tho Governrr€nt, with spscilic ,,Sanction lor b Social Security - Exgratia payments
dopartm€ntal purposgs ror which d€tailod bills ar6 roquir€d to c Exgratia and reliet to victims ol natural calamitios
be submitted lo the AG lhrough Dist. Trsasury. d Logal aid lo poor
ii) Orawals undor TR 27 Discretionary grants made to individuals/institulions
5a) Det8llod conllngent Blll (DC Blll) APTC Form 56 I) Adjustment ol taxedc6ss to local bodiss such as €nlertainmenl
Dotailod contingont Bill should b€ subminsd to tho Troaaud, within lax, prolossional Tax, water Tax, surchargs on slamp duly,
(3) months. Tho sams hss lo be sont to AG in D.ll6l.3rd A.C. motor vehicles tax, monisral cess etc.
Bills shall nol be admitted unlesQ orre of th. oarllar A.C, Bitl is q) Consolidaled pay on 300 conlraotual servicas
' clodred by ,urnlshing D.C:'Bitl. r1 scholarships and stlpends blu lorm. APIC f03 lol drawl ol
6,, F ul ly vouchpd Contlngsnt, Bill Form . APTC Form 58 all kinds ol scholarships and slip€nds
,4, Over timd allowancos 12 Loa[ Blll lorm - APTC Form 108
b T'lllin Chqrges For drawal ol loans sanclioned by the Goverriment in tavour ol
c Modical reimbursemont nslitutions and private individuals,
d Ex.gratia/adhoc paym€nls
rl Honoraria paym€nls
ESI allowanca
g) v,log6s
h) Otlico expenses
i) Prol€ssional and Sp€cial Ssrvices
j) Ronls, ratss and iaxoo
k) irPubl cat ons
l) Advortlsing, salos & publlcity
m) Hospltality chargos
n) Socrol SoNices
o) Mulsrials and Supplies
55
54
 (g
NEW OBJECTIVE HEA,OS IN OPEqATION 315 E.F C GraIts
(GO.Ms.No, 664, Ftn.{80.1) Oopt. DT,27.10.01)
320 - Conlribulrons
(Govr CIr.No. 23929/r'J1087/A1/BG-1/2OOS, 0t.20.09.2006)
(Govr.Momo No. 8567i8/463/BG/A1/2006, Ot. O6.Od-2006 330 - Subsidies
)
010 - Salarics C11 , pay
340 - Schlorships I
Slrpends
410 - Secret Service Ex0e..jrture
012 - Allolvances
420 - Lunrpsum Provision
013 - O.A
014 - 430 - Suspense 431 " PLrrchasesDebtor
SurnptLrarv Atolvancc
015 - t.R 432. Stock Debtor
016 - H.F.A 433 . l\,4isc. P W Advances Oeblor
017 - Medical RcimbursEric.l 43,1 - U/orkshop sLrspe.se Ocbto.

O1B - Encashnc.lt or E 450 " lnterest

020 - Vr'ages
o30 : Overtime Attow;oce
040 . Pensionary Charges
110 " Travelling Allowance
L
460 - Share of Taxes/Outies
019. L.T.C
500 - Olhe. Charges 501 . Compensation
502 - Transporl lacility
041 . Service Penslon 503 - Olher Expend(ure
042 - Family Pension 510 . Motor Vechile
111 - T.A
520 - Mechinary & Equipmenl 521

112 - Bus Waffarrls Tools & Planl

120 - Forcign Travclting Expenses 121 - Foreighn irave rng ExpEni,.. 523 0educ.t Recelpt 8 Recover es
I 130 - Otflce Expendlture 131 - Utlllty P6ymenl to\rards l,"laintenance
132 - OIher Ot{ ce Erpendil!r. 530 - Llajor Works 53'1 Other Expendilure
133 - Water & eicclrlcrty 532

134 - Hirl^g ogl Privale VechLtos Bu ding.

140 . R.R.T 534 Work Charged E slabllshrncrt
160 . PublicatJons 540 lnvestm6nts
I 200. Oth6r Admintst.alon Erponsos 550 Loans & Advances
210. D.ugs & Medlclne 560 Repayments & Barrowings
t 212.0.u9s & Expenses
?30. Cost ot Ration / Oi6t Chsrges 600 Other Capital Expenditure
I 240 " Pelrol, Oil A Lubricants 610 Dopreclation
260 . ndvertisement and Pub cations 620 Reserues
270 - Mhor Works 630 lnler Accounl Transvers
27'l - Olher Expenditure
640 Ofl & Losses
Ri-ohts
272 . Malntenance
700 Oeducl - Recoveries 701 . Receipts 8 Recoveries on Capita Account
273 . Workcharged Estabtiment
280 . Professtonal Services . Pleador Fees 702 - Rece pts I Recovcrres due lo TooisA Ptant
281
703 - Suspense Credits
282. Payment to Home Guards
I
283 - Payment to Anganwadi Wor\crs
7& . Purcha ses Credits
-
705 Slock Credils
I 284. Oth6. Paynents
I
300. Olher Con{ractual Services 706 . [4i54 P V,/ Adra^c4 Cted t:
i 310. Grantln-Aid 707 - Work Shop Crediljl
311 - G.l.A towards sataries
31?. Olhhr Grant-ln-Aid
313 " Percapita Grants
314. 5619norage Granl
I
5.c
5'10 Motor vehicles Will include purchase and A.P. LEAVE RULES, 1933
mainlenance of all transport vehicles I IANNEXURE-ill OF FUNDAMENTAL RULESI 1 ]
used for both office and functional
activities 1] Leave salary shall b€ claimed in A.pT.C. Form 4Z in regular salaryhead
520 Machinery & EquiPmont Will include Machinery equipment, of account
521 Purchases apparatus etc., other than those
required for the running for the an office
2] lnk signed copy of lesve sanction proceedings should be enclosed
lo
522 Tools & Plants the Bill.
and special tours and plants acquired
for specific works. 3l A certificate to ths effect that the necessary €ntrios have been
made
in the SR of the lndividual should be appended on the Bill.
530 Major works Will be classified with reference to
financial limits as per classification of 4] Kinds of leaves:
major works(PWD Code). This will also [a] Earned Leavo
include cost of acquisition of land and
[b] Half pay teave
structures ( Buildings) & Work charged
establishment. [c] Commuted l6ave on full pay on Medical Grounds
532 Lands Lands will include cost of land [dl Leave not due on M.C.
550 Loans and Advances Will include loans and advances [6] Surronder l€av6
granted to other government, public
seclor enterprises, undertakings and
[fj Leave Preparatory to retirement
olher government bodies etc., but will lg) Extra Ordinary LoavetEoLl
exclude repayments of borrowings. [h] Matornity tsave
630 Other inter account Will include transfer to and from ll Hospital l€ave
transfers reserve fund etc., write back
from capital to revenues.
Ul Spsciat disabitity taave
640 Write-Off & Losses Will include write off of irrecoverable [k] Study l6ave
loans and losses include trading loss [] Paternity teave
040 Pensionery Charges Will include donations to service funds 5l Leave cannol be ctaimed as a matter of right Authority:
I FR 671
041 Pensions and contributory provident funds Naturo
6I of leave already sanctionsd cannot be altered by the
in addition to payments of pensions sanctioning authority
and gratuity in allforms to government
7) A Govt Ssrvant raturning to duty before expiry of leave should aoolv
servants, MPs, Freedom fighters elc.
tor permission to cancet the un_expired portion of teavs auftroiiiy
This charges does not include social FR. 72I
t i
security expendilure such as old age
pension etc., 8l lf any employec recall to duty b€fore expiry of leave, he is anlited
Will include amount paid to Govt. for T.A [.FR 70 Rute 76 of ApTA Ruleaj
050 Rewards
servants only as Per schemes, if any sl The individuat should speciry the clearaddress in his leave
application
operative in ministries/ departments in prescribed proforma lAuthodty: Rule 3 Annoxure I F{iii-'-
i
101 lf Medical leave, Mgdical cartificale should be enclosod to the
application. [Authorlty: Rulog Annexure ll FR 7aJ
111 A Govt. servant aftar compl€tion of medical leave should produce
fitness certificate to join duty lAuthorlty: FR 721

34
35
 unprimed but will exclude expenditure on printing of publicity material. This 273 Work Charged expenditure on work charged
will also include discount to agents Establishment
on salo of publications. establishment
2OO OTHER AOMINISTR- Willinclude expenditureon
departmental 280 Professional Servic€s Will. include charges for legal
-ATIVE SERVICES canteen, Hospitality, Entertainment
281 Pleader Fees
servrces,
expenses, Gifts and expenditure on Consultancy fees, fees to staff
conducted tours, expenditure on 282 Payment to Home guards arlists, remuneration to the
con ferences/ seminars^rvork shops examtners,
etc. and expenditure on other 283 Payment to Anganwadi invigilators etc., for conducting

210 Supplies & Materials

training programmes.
Will include expenditure on
,ro 5,"i5i'i"r,,."o 3ffiH,:'i,'":::lt-ii'jf;'Ji::"
payments to home guards and
materials
anganwadi workers
211 Materials & Supplios and supplies, slores and equipment,
300 Olher contractual services Will include expenditure on service
drugs and medicines etc.,
or commitment charges and not
include value of gifts received etc.,
212 Drugs & Medicines Will include expenditure on cost of
drugs and medicines in hospitals &
and payments for contract
appointments.
dispensaries 310 Grants in Aid Will include Grants in aid salaries
220 Arms & Ammunition will include expenditure on Arms and
and ammunition of police and other 3'll GIA towards salaries other grants including statutory
para-military establishment.
230 cost of Ration & Oiet Will include expenditure on Ration 3'12 other GtA ljTj"r","r""" to the tocat bodies
of charges Police and other and to all other institutions.
Paramililary establishment,Diet 31 7 Comp€nsation to the compassionate Appointmentvaccidental deaths
charges to Patients in hospitals and 3'18 Obsoquies charges
: dispensaries and Hostel students. 320 Contributions Wi includeexpenditu re on
I
j
240 Petrol, Oil & Lubricants Will include expendilure on petrol,
oil and lubricantsofall office and 330 subsidies ffilTfJ:'j':liXffi::ffi:Y:""
funclional vehicles t',Tj":1""'i3il1];r"
250 Clothing, Tentage & Store Will include expendilure on clothing 34o schorarships & sripends ;lmt;:: *
) & Tentage of Police and Paramilitary Stipends.
i establishment 500 Other charges Will includepayment out of
discretionary
260 AdYartising & Publicity Will include commission to agenls 5Ol Comp€nsation grants, other discounts, customs
I
for sale and printing of publicity 503 Other exp€nditure duty compensation, awards and
materials. This would also include prizes, reimbursement to RTC to
expenditure on exhibition, fairs. provide transport facility to various
:

270 Minor Works Will recur expenditures on repairs & categories which cannot be
271 Other expenditure maintenance ofworks, Machinery & classified under any of these
272 Maintenance Equipment. This will also include specified object heads will be
I dobited to this head.

32 33
510 Motor Vehicles 520 Machinery and Equipment allowance bul excluding L.T.C.
521 Purchases 522 Tools and Plant which would be part of salaries
523 Deduct Receipts and 530 Maior works Towards 113 TA,/DA to Non Will include expenditure on TA,/DA
Maintenance Recoveries Officiat Members to Non-Official of all committees
540 lnvestments 550 Loans and Advances constituted by the Government
560 Repayments of 600 Other Capital Expenditure 115 Conveyanceallowance
Borrowings 't201121
Foreign Travel FORE|GN TRAVEL
610 Depreciation 620 Reserves
EXPENSES:
630 lnter Account transfers 640 Write-off and loses Expenses Will cover all expenses
700 Deduct recoveries. on Account of Travel on duty
DESCRIPTION OF OBJECT HEADS outside lndia inctuding deputation of
Object Head Description
Scientists abroad
0'10 Salaries SALARIES: will include pay, 122f NOAto Non Omciat Members This will also including the
allowances in all forms of expenditure on TA,/OA to non-
personal including Honoraria
Official members going on lour
and leave encashment abroad.
exc€pt Travel expenses 130 Ofiico Expenses
(Other than LTC). This '13'l Will include Service
Postage, Tele--gra ms and
obiect classification will also
Telephone Charges
be utilized for rocording 132 00E OTHER OFFICE EXPENSES
expenditure on emoluments Will include Contingent expenses
and allowances of Heads of
for running an office such as
States and Other high
furniture, purchase and
dignitarie including sumptuary
maintenance of office machinery
allowances.
and equipment, liveries, Hot and
011 PaY
cold waler charges (excluding of
o12 Allowances wages of staff paid
013 DA from
contingencies), Stationery printing
014 Sumpluary Allowances
of forms, Note: However
0'l 5 t.R.
expenditure on purchase and
016 H.R.A.
maintenance of staff cars and other
017 Medical Roimbursoment vehicles for office use will comes
018 Encashment of E.L.
under 510 Motor vehicles.
019 L.T.C. '133 Water and Electricity charges
030 o.T. 134 Hiring of private vehicles
o20 Wag6s WAGES: will include wages of 140 RENTS,RATES & TAXES Will include payment of rent for hired
labour and staff at present paid out
buildings, municipal rates and taxes
of contangencies.
etc. ltwillalso include Iease charges
110 Domestic Expenses DOMESTIC TRAVEL EXPENSES:
for refund
111 T.A. will cover all expenses on account 160 PUALICATIONS Will include expendlture on printing
112 Bus Wanants of travel on duty in lndia including I
of office codes manuals and other
't14 FTA onveyance and flxed traveling
documentswhether priced or
30
31
[7] A.P.T.C. Form 62 STANDARDISATION OF OBJECT HEADS
[a] Refund of Revenue CLASSIFICATION OF REVISED OBJECT HEADS
[b] Refund on accounl of spoiled stamps IAS PER GO. ils. No.66a, Fin. (BG t) Depr. Dt 27.104i. W. E. F. O1q4-2002
& Cir. Memo. No. 23929/A/i9BZBGU200S dt. 20.9-2005 of Finance
I8l Deposit repayment bill form - A.P.T-C. Form (B.Gt) Departnentl
[a]
Repayment of revenue deposits 010 Salaries i
O1 pay
[b] Repayment of courl deposits -Civil and Criminal 012 Other Allowances 0.13 DA
[c] Repayment of earnest money deposits 014 Sumptuary Altowances 015 l.R.
[d] Repayments of other departmental deposits or Securitydeposits 016 H.R.A. O'17 Medicat Reimbursement
[e] Repayment of user charges deposits 018 Encashment of E.L. 019 L.T.C.
020 Wages O3O Over Time Altowance
[9] Pension Bill form -
A.P.T.C form 75 / 76 040 Pensionery Charges O41 pensions
[a] First payment of pension 042 Gratuities O5O Rewards
[b] Lifetime arrears 110 Domestic Travel Expenses 111 TA
[c] Oeath relief 112 Bus Warrants 113 to Non_official members
TA,/ DA
114 F.T.A. 115 Conveyance Allowance
[10] Grants-in-aid bill form - A.P.T.C. form 102 130 Office Expenses 131 SPTC, Telegram & Telephone
lal Grants-in-aid of all kinds 't 33 Water & Electricity 132 o.o.E.
[b] Social Security - Exgratia payments 134 Hiring of Vehicles 140 Rents Rates and Taxes
[c] Exgratia and Relief to victims of Natural calamities 150 Royalty 160 Publications
ldl Legal aid to poor 200 Other Administrative 210 Supplies and Expenses Materials
[e] Discretionarygrantsmadetoindividuals/institutions 211 Materials and Supplies 212 Drugs and Medicines
[f] Adjustment of taxes/cess to local bodies such as entertainment 220 Arms and Ammunition 230 Cost of ration/ diet charges
tax, profession Tax, water tax, surcharge on stamp duty, motor 240 PO.L. 250 Clothing and Tent age
vehicles tax, mineral cess etc. 260 Advertising and Pubticity 270 Minor Works
[g] Consolidated pay on 300 contractual services 27'l Other Expenditure 272 Maintenance
273 Work Charged 2AO Proressional Services Establishment
[11] Scholarships and stipends bill form - A.P.T-C. 103 241 Pleaders Fees 282 Payments lo Home Guards
For drawl of all kinds of scholarships and stipends 283 Payments to Anganwadi 2A4 Other Payments Workers
300 Other Contractual Services 310 GI.A.
[12] Loan Bill form - A.P.T.C. Form 108 l
3't GIA towards Salaries 312 Other GIA
For drawl of loans sanctioned by the Government in favour of 313 Per Capita Grants 314 Seigniorage Grant
institutions and private individuals. 315 EFC Grants 317 Exgratia Payments(accidental
death/Compassionate appointment)
[13] Stamp discount bill form 318 Obsequies Charges 320 Contributions
A new bill form was introduced for allowing stamps discount to the 330 Subsidies 340 Scholarshipsand Stipends
stamp vendors. 410 Secret Service Expenditure 420 Lump sum provision
430 Suspense 450 lnterests
460 Shares of Taxes/Duties 500 Other Charges
501 Compensalion 502 Transport Facilities, Other
Expendilure

28
29

L
 BILL FORTIS
the Land Acquisition Officer in their respective iurisd.ictions, can file No. 87 Finance [TFRI Department dt. 31-1-2002 w.e.f
ini uiff ontinei with the beneficiaries' details and their bank account [G.O. Ms
derails. pAO (W&P) can make payment lo the beneficiary's accounts '14-2002,1
aner formal scrutiny of the bill.
7. The process of online bill preparation and submission is briefly detailed tfl Challan Form -APTC Form 10
below:-
a. Award / Sanction order wise delails are entered in the system' [2] Employees Advance Bill form -
A.P.T.C. Form 40

b. Benoficiary's data with their Bank Account details are entered in BMS
[a] All Loans and Advances like FA, G.P.F., A.PEW.F., GlS, FBF, HBA,
by the LAO. MCA, MA, CA etc-APTC FORM 40A shall also be used as
Annexure to APTC FORM 40 for GPF withdrawals.
c. Bill is prepared based on the award / sanction orders issued'
lbl Pay Advance/ TA Advance
d. Bill details are to be verified and conflrmed by the next higher authority [c] Advance for Medial Expenses
than the person who prepared the bill.
e. Bill details are submitted online in BMS portal and the physical bill is [3] Salary bill form-A.P.T.C. Form 47
submitted to the PAO (W&P). Drawl of pay and allowances for both Gaz. And Non-Gaz.,
R
- Accuracv of the beneficiaries' data and that of their Bank Accounl is Encashment of leave, Leave Salary, Educational concessions.
iniieip6nsioilitv of the SDc / RDo only. The Soc / ROo concerned
is to tai(e enough care while uploading the data'
q [4] TA Bill foim-A.P.T.C. Form 52
ln the case of Davments of land crmpensation to be deposited in courts, rA
- ir,"i. amounis wilt have to be credited to the DDOS'bank account, [a] tbl rrA
wnolnturn will draw D-D. and deposit to the court conc€rned The lcl F.T.A. tdl conveyance Allowance
coC I nbo will have to submit tha court orders copy along with the lel Bus Warrants tfl L.T.C.
tritl in suooort of claiminq the amount to the credit of DDOS' account'
itre leCi itrouto send a-copy of the acknowledgement from the court
to the PAO (W&P) concerned after depositing in court' [5] Abstract contingent bill [A.C. bill] -A.P.T.C. form 57
[a]For drawl of all types of advances by the Government Officers
'- All the Oocuments being submitted now along with the adiustment
'lO. authorized by the Government with specific sanction for departmental
aicount are to be submihed along with bill, except cash book extract
and cheque drawn statement' purposes for which detailed bill are required to be submitted to the AG

11. Bills can bs submitted by the LAO on all the working days .Payment lbl Drawls under T.R. 27
'''
JJitrorization would be giien by Government as per lhe,s-chedule given
in c.o.t,ls.tto.g Financ; (W&P) Deparlment, OL2a-o2-2o14 ' [6] Fully vouched contingent bil, form A.P.T.C. form 58
allowances -
12.
'- These orders apply only to land acquisitions relating to works laken [a] Over time [b] Tlffin Charges
ro ov gnoineerind Depaitments where the related bills are paid through [c] Medical Reimbursement [dl Ex-gratia / adhoc payments
tde FaolWortsL Piojects) in Bill Monitoring Svstem
[e] Honoraria payments Fl ESI allowance
13.
- The Director of WorksAccounls (OOWA) is instructed to issue detailed lgl Wages [h] Office expenses
operitionat guidelines in this rdgard and also impart training to the fll Professional and Special Servicesul Rents, rales and laxes
concerned.
lkl Publications l]Advertising sales and publicity
14. These orders shall come into force with effect from 01-09-2014' lml Hospitality charges [n] Secrel services
(BY OROER AND IN THE NAME OF THE GOVERNOR OF [o] Materials and Supplies [p] Other charges-legal charges
ANDHRA PRADESH) [q] Diet charges [rl Purchases ol all kinds with vouchers
[s] Monlhly Honorarium to Mllage Sorvants,/Anganwadi Workers/
AJEYA KALLAM Adult Education, Extension workers etc.
PRINCIPAL FINANCE SECRETARY ltl Re coupment of lmprest.
27
26