Civil report

Project On: Accounts Department of Bahawalpur Civil Hospital

Submitted By:

• Ruquia Batool 02 • Lubna Mueen Arbi 06 • Nabila Iqbal 51 • Areesha Fareed 53 • Maneeza Iqbal 60 • Maryum Areej 92

Islamia University Bahawalpur (Dep of Commerce)

Contents Acknowledgment .................................................................................................................................... 3

Executive Summary ................................................................................................................................. 4

Profile of Bahawalpur Civil Hospital Hospital ........................................................................................... 6

Introduction ............................................................................................................................................ 8

Organizational ....................................................................................................................................... 11

Structure ............................................................................................................................................... 11

Organization’s Culture ......................................................................................................................... 12

HOSPITAL CONTROL SYSTEM ................................................................................................................. 15

Accounts Department............................................................................................................................ 17

Methods of Procurement in Bahawalpur Civil Hospital .......................................................................... 17

Method of procurement ....................................................................................................................... 17

Submission of bids ............................................................................................................................... 18

(1) A bidder shall submit a bid in a sealed package or packages in such manner that the contents of

the bid are fully enclosed and cannot be known until duly opened. ................................................... 18

(2) A procuring agency shall specify the manner and method of submission and receipt of bids in an

unambiguous and clear manner in the bidding documents. ............................................................... 18

Bidding documents .............................................................................................................................. 18

(1) A procuring agency shall formulate precise and unambiguous bidding documents that shall be

made available to the bidders immediately after the publication of the invitation to bid. ................ 18

(2) For competitive bidding, whether open or limited, the bidding documents shall include the

following: ............................................................................................................................................. 18

Invitation to bid............................................................................................................................ 18

Instructions to bidders................................................................................................................. 18

Form of bid ................................................................................................................................... 18

Form of contract ........................................................................................................................... 18

General or special conditions of contract .................................................................................... 18

Contingency Bill ..................................................................................................................................... 19

Procedure of Contingency bill ............................................................................................................. 19

Late delivery ........................................................................................................................................ 20

Form of Bills .......................................................................................................................................... 21

Salary .................................................................................................................................................... 34

Cashier ship ........................................................................................................................................... 36


To provide procedures, guidelines, and explanations for handling, processing, and recording cash

receipts. ................................................................................................................................................ 36

Upon receipt, all cash must be recorded, temporarily stored in a secure place, and promptly

deposited into bank account. All bank accounts are opened, closed, and managed by the Treasury

Department. ......................................................................................................................................... 36

Audit ..................................................................................................................................................... 37


Acknowledgment

In the name of Allah who is the most magnificent and the merciful, He is the one who grant

us with knowledge and courage of doing things that we are not worthy of doing. The

compilation of this report was a daunting task which was eventually made easy with the

grace of Allah.

We are grateful to our parents for their non-dwindling support as they stood by us

in every hour of need while making this report. We are deeply honored to be a student of

Islamia University Bahawalpur which enabled me to do an internship. We are especially

thankful to our Supervisor Professor Sir Azhar Shaikh who guided us throughout this

internship with his suggestions and guidance.

In the end we are thankful to the Admin Officer of Administration Department of

Bahawalpur Civil Hospital and other staff of administration who enabled us learns from our

six week internship. We are thankful for the support which the staff members extended us

as they taught us the basics and the working of the departments. Without their support this

internship would not have been this much interesting.


Executive Summary

Bahawalpur Civil Hospital, public health care Centre is the 2nd civil hospital in

Bahawalpur. Bahawalpur Civil Hospital starts its operation in 1994 as the first largest

cancer equipped hospital according to accepted standards in Pakistan.

Bahawalpur Civil Hospital is the second largest hospital in terms of health

treatment. Except of this hospital, there are many other lab centers and funds collection

canter. There is work in progress on two more hospitals in Peshawar and Karachi.

Bahawalpur Civil Hospital competes on the basis of its modern equipment,

technology, research center to treat Kids diseases and Gyne and effective strategies to run

the organization. This prompts its management and doctors to serve their suffered needy

patients diligently. Bahawalpur Civil Hospital follows the modern technology to maintain

data which hospital information system, hired the excellent capable doctors and give them

a friendly environment.

Bahawalpur Civil Hospital has developed departments with the executive

management. Each department has head of department who runs the management of

department.

In the hospital, employee from the executives to the lower staff and even the patient

visitors are bound to follow the rules and regulation executed by the top management.

Democratic leadership, open communication, disciplined, responsibility are the common

moral values indulge in the culture of organization.

Now after the great success, Bahawalpur Civil Hospital focus on to expand the hospital

and improved systems in organization. This hospital proves as a leading organization by

their modern patterns, outstanding doctors and management. This can be the benchmark

for the other hospitals of Pakistan. They can expand their expertise beyond the health care

treatment.



Profile of Bahawalpur Civil Hospital

Bahawalpur Civil Hospital is a state-of-the-art health care center after Bahawalpur Victoria

Hospital located in Bahawalpur, Pakistan. It is a project of the Chief Minister of the Punjab,

Mian Muhammad Shahbaz Sharif, for resolving the problems of the large population of

Bahawalpur District, Sindh, Baluchistan and almost half of Punjab in near future, to reduce

the burden of patients on Bahawalpur Victoria Hospital Pakistan and trying to pave the

way to progress of this country.

Project highlights

Name of the Project: Bahawalpur Civil Hospital

Multispecialty Number of Beds: 410 Beds

Land Plot Size: 6330 Sq. Yards.(Land has been purchased)

Latitude: 29°24'44.54"

Longitude: 71°43'11.95"

Means of Financing: Funds from Govt

Inauguration: 4th MARCH 2013

Staff: 523


Introduction


Introduction

About

Bahawalpur Civil Hospital is a comprehensive healthcare provider in Bahawalpur. The 410

beds facility is equipped with the latest medical technology offering affordable medical

treatment with personalized care. This combined with highly skilled medical, nursing,

administration and paramedical staff makes Bahawalpur Civil Hospital is one of the most

trusted healthcare providers in Bahawalpur.

Following international management practices, the hospital caters to patients from

Bahawalpur and near regions. Luxurious patient rooms range from presidential suites to

general ward categories. Attractive health insurance plan makes it possible for people to

avail complete medical benefits. Various health check-up packages for different age groups

are available at the preventive health check department of Bahawalpur Civil Hospital. One

year ago it is established on 4th MARCH 2013 with operation theatres and surgical wards.

Purpose

It is established for resolving the problems of the large population of Bahawalpur District

in near future, to reduce the burden of patients on Bahawalpur Victoria Hospital Pakistan

and trying to pave the way to progress of this country , this institution also provides

specialized Health care facilities to a vast area including Sindh, Baluchistan and almost half

of Punjab

The Civil Hospital Difference

Civil Hospital facilities provide trusted affordable care to masses of district Bahawalpur

with an emphasis on themost prevalent medical issues of a region, from births and

children's health towaterborne illnesses, broken bones, diabetes and other health

challenges.The clean, modern facilities have many qualities that set them apart and

makethem the preferred choice for business class, workers and their families.

Proximity

Each facility is located close to patients and is right-sized to become a true community

health center where people receive care in their own neighborhoods.

Patient focused

Every waiting room is equipped with a plasma display screen and information cell to tell

every patient exactly how many people are ahead of them and when they will be seen.

There are elevator facilities for patients.


Specialties and Services

Anesthesiology, Cardiology, Dermatology, Ear, Nose and Throat, General Surgery, Internal

Medicine, Maxillofacial Surgery, Obstetrics and Gynecology, Ophthalmology, Orthopedic

Surgery, Pediatrics, Psychiatry and Urology are the services provided in hospital.

Advanced technology

Both hospitals (BWP Victoria hospital and BWP Civil Hospital) are connected by a common

software operating system that allows for seamless record-keeping, diagnostics and billing.

"The designs are a result of their belief that hospitals in the 21st century were going to be

much smaller than those built in the past, and that they would rely heavily on advance

technology. Civil Hospital is advance technology equipped, but due to newly established

some activities are performed manually like stock taking, record of payment and receipts

and receipts of almoner ship.

Excellence and trust

Hospital is staffed with highly trained doctors recruited from and working in their native

country and district to provide care that is compatible with the culture of the region. Each

facility also has its own pharmacy where patients can trust that they receive safe, quality

medications that are not outdated, tampered with or contaminated. So we can say that “at

Civil Hospital the practice is in accordance with medical by-laws that require the highest

ethical standards in medicine,"

Affordability

The emphasis on efficient administration, accurate diagnosis and effective care helps keep

costs affordable for patients. With 410 beds, hospitals can offer higher quality care and

allow patients to return home sooner. The average stay at a hospital is less than two days.

The total fee charged for delivering health facilities to a child at one of their hospital

facilities, including overnight stays, doctor fees, and other charges, is less than Rs.100.

Some of the current ventures

Bahawalpur Civil Hospital is affiliated with some hospitals, which assist in training

personnel and providing collaboration on the latest innovations in treatment and research.

These affiliations include

Quid E Azam Medical college Bahawalpur.

Beside Civil Hospital Quid E Azam Medical college Bahawalpur have also following

institutes


Jubilee Female Hospital

School of Nursing

Facilities

Civil Hospital has all facilities open and providing care, and some in under construction.

The most common type of facility is a community hospital, providing primary and

secondary medical services. They usually have no more than 410 beds andare staffed by as

many as 523 employees including doctors , nurses, admin staff, ward boys , cleaner, drivers

These facilities are provided on ground, first and second floor and include inpatient rooms

on the topfloor, operating rooms, emergency room and pharmacy on the ground floor anda

basement for admin block, stock rooms

Future Plan (Programs)

1. Eye

2. ENT (Ear Nose Teeth)

Wards

1. General ODP (Outdoor patient)

2. Gwynne ODP(Outdoor patient)


Organizational

Structure


Organizing

Assign task and responsibility

Coordinate diverse organizational task

Establishes relationship among individual, groups and departments

Establishes formal line of authority

Allocate organizational resources

Purpose of organizing

Divide work to be done specific jobs

Organization’s Culture

Bahawalpur Civil Hospital has a very strong and corporate culture.

They have people oriented culture where they take decisions and account the effects

of them on the people of an organization.

They have innovative culture in which they encourage their employees to be

innovative and risk takers to some extents.

Eatables are not allowed in any department because that department has its own

kitchen.

Employees must reach and leave the office in time and check attendance regularly.

Employees are learning culture

The employees are learning culture through rituals.

Location & Market

In Pakistan the Bahawalpur Civil Hospital is situated at Jhangi wala Road Bahawalpur and

covers all over Pakistan

Organizational Structure

Bahawalpur Civil Hospital is organic and highly structured organization. As they have very

uncertain environment because they have to face new challenges concerning treatment


Work Specialization

They have divided their work in different departments and every individual does his own

job, like Accounts Department and Store Department.

Departmentalization

Bahawalpur Civil Hospital has highly functional departmentalization. Such as Accounts

Department and Store Department.

Centralization

Civil Hospital Bahawalpur is practicing a centralized decision making style. Managers and

officers usually gives their opinions in meeting held on continuous bases but decision is

finally depends upon supervisors of each department. They encourage participation in

deciding work methods and goals at some extent and use feedbacks as an oppurtunities for

coaching employees.

Formalization

Bahawalpur Civil Hospital has standard rules and procedures to guide the behavior of the

employee.

Span of Control

Bahawalpur Civil Hospital has a flat structure and have a wider span of control

Technology

Bahawalpur Civil Hospital is equipped with highly advanced and modern machinery and

the organization off and on spent a large amount of money on making their machinery and

equipment updated


BOARD

(FOR 3YEARS)

PRINCIPAL (CEO)MEDICAL

SUPRITENDENT (MS)

ADDITIONAL MEDICAL

SUPRITENDENT (AMS)

ADDITIONAL MEDICAL

SUPRITENDENT (AMS

STORES

PHARMASISTS

INCHARGE STORE

ORAL INJECTABLE DESPOSABLE

EMPLOYES

ACCOUNTS

DIRECTOR FINANCE

DEPUTY DIRECTOR FINANCE

ACCOUTS OFFICER

ALMONER SALARY CLERK

Gazetted Non-Gazetted NURSES

AuditContingency

Bill

BUDGET OFFICER

STATICS ESTABLISHMENTS

Organizational Structure


EFFECTIVE CONYROL SYSTEM OF Bahawalpur Civil Hospital

Accuracy

Time lines

Economy

Flexibility

Understandability

Reasonable criteria

Strategic placement

HOSPITAL CONTROL SYSTEM Hospital’s control system is comprises of following steps.

• They have rules and procedures made by principal of hospital who is also principal

of QAMC and is ultimately answerable to Lahore secretariat to measure the

performance of the hospital.

• Then they evaluate their performance against their target and standard.

• After evaluating their performance if they find any deviation in the performance

from the rules and procedures they take appropriate action.

Types of control

Bahawalpur Civil Hospital is applying different types of control at different levels (head of

departments) in order to measure the performance closet to the standards (rules and

polices defined by HR) and to evaluate the efficiency of the organization.

• Forward control

• Feedback control

• Quality control

Civil Hospital Bahawalpur is applying FOWARD CONTROL at INPUT LEVEL and evaluate

the resources of the hospital .it is using FEEDBACK CONTROL at OUTPUT LEVEL and they

get this feedback from the patients. They keep channel open with the patients and consider

them as their partner and keep open communication. They also use QUALITY CONTROL as

modern controlling concept.


Accounts Department


Accounts Department

Methods of Procurement in Bahawalpur Civil Hospital

Method of procurement

Civil Hospital purchase goods according to two basis

Single quotation if transaction up to 20,000/-

Tender if transaction up to above 100,000/-

Principal method of procurement

Principal method of procurement in Government organization is through tender, bids are

invited by advertising in at least one national daily newspaper.

Open competitive bidding

Subject to rules 24 to 38 of PPRA the procuring agencies shall engage in open competitive

bidding if the cost of procurement is more than the prescribed financial limit.

functionhead of

department

Account Officer

Asma Munir

Contingency

Salary

Cashier

Audit


Submission of bids

(1) A bidder shall submit a bid in a sealed package or packages in such manner that the

contents of the bid are fully enclosed and cannot be known until duly opened.

(2) A procuring agency shall specify the manner and method of submission and receipt of

bids in an unambiguous and clear manner in the bidding documents.

Bidding documents

(1) A procuring agency shall formulate precise and unambiguous bidding documents that

shall be made available to the bidders immediately after the publication of the invitation to

bid.

(2) For competitive bidding, whether open or limited, the bidding documents shall include

the following:

Invitation to bid

Instructions to bidders

Form of bid

Form of contract

General or special conditions of contract

Specifications and drawings or performance criteria (where applicable)

List of goods or bill of quantities (where applicable)

Delivery time or completion schedule

Qualification criteria (where applicable)

Bid evaluation criteria

Format of all securities required (where applicable)

Details of standards (if any) that are to be used in assessing the quality of goods,

works or services specified; and

Any other detail not inconsistent with these rules that the procuring agency may

deem necessary

An Other Information


Bid security

The procuring agency may require the bidders to furnish a bid security not exceeding five

per cent of the bid price.

Bid validity

A procuring agency, keeping in view the nature of the procurement, shall subject the bid to

a bid validity period. Bids will be valid up to time mentioned in procurement documents.

Opening of bids

The date for opening of bids and the last date for the submission of bids shall be the same;

and, bids shall be opened at the time specified in the bidding documents which shall not be

less than thirty minutes after the closing time for the submission of the bids and will be in

the presence of all bidders

Evaluation

According to some specific criteria bids are evaluated

Selection or Rejection

After evaluation bids are accepted or rejected

Contingency Bill Contingency bills are prepared by a disbursement officer. Contingence bill is all about

receipts and payments. The contingency bill rules and regulations are provided in STR 21

and PPRA Punjab Procurement Act. That provide information about how contingency bills

are prepared. In a contingency bill some types of accounts are maintained for example Fuel,

Sale, Medical and store accounts. For stationery fuel general type of things the contingency

bill is not required. These things are provided on demand.

Contingency bills are normally used in hospital for procurement of equipment, supplies,

medicine, stock and other material.

Procedure of Contingency bill

When there is need for purchase something the Hospital admin follow this procedure.

Firstly the purchase department makes a contact with supplier. Then issue a purchase


order with the consent of authorities. Supplier will submit security to buyer. After receipt

of supplies items are recorded in documents.

In a stock register the entry of every supply must be entered in order to make it legal

contract and able to make the payments to the supplier.

After verification disbursement officer sanction gross amount from related authority and

also calculate deductions like

Tax

Late delivery

Security 5%

Shelf life

Recovery

DTL deductions (drug test laboratory)

After making all adjustments gross amount is sanctioned and tax amount is collected and

after particular time period submitted to FBR

Late delivery

If the supplier is fails to make the delivery on time then he is liable to pay 2%.30 days on

gross amount.

In a contingency bill the amount of tax is also deducted in following cases.

If the supplier is authorized distributor or manufacture the tax charged at 1%.

Exemptions

Sometime supplier has exemption certificate for tax or in case exempted goods the supplier

should attach documents with the bill. If the documents are not attached with the

documents then tax charged at 4 % on supplies and 7% on services.

Payment of contingency bill is a complete process which require many documents and

authority signatures and verifications

Mode of Withdrawal

Before any money is withdrawn from Government account by means of cheque, a bill in

the prescribed form is to be prepared. A bill is a statement of claims against the

Government, containing specification of the nature and amount of the claims, either in

gross or by items, and includes such a statement presented in the form of a simple receipt.


The bill forms on which claims for pay, allowances, contingencies etc. are to be prepared

and the detailed procedure to be observed in the preparation and presentation of such

claims is to be regulated by the relevant provisions in the Central Government Account

(Receipts and Payments) Rules. Some important points to be kept in view in preparing bills

are enumerated in the ensuing paragraphs.

Form of Bills Bills should be prepared in the prescribed forms e.g.

1. Pay Bill

2. TA Bill

3. Contingent Bills

4. Sub-Vouchers for petty contingent expenditure

Accounts classification on bills

Charges relating to two or more major heads should not be included in one bill. The full

accounts classification must be recorded on each bill by the drawing officer. The

classification should also show whether the expenditure is voted or charged and Plan or

Non- plan. Its allocation between departments or between Central Government and State

Governments wherever necessary should also be indicated on the bill.

Instruction’s for Preparation of bills

a. Corrections and alterations in the money columns and the total of a bill whether

made in words or figures should be neatly made by scoring out the incorrect entry

and making a fresh one. These corrections should be attested by the dated

signatures of the drawing officer as many times as such corrections and alterations

occur. Erasures and over-writing are prohibited.

b. All bills must be filled in and signed in ink, entries and signature with ball point pens

are also permissible provided they are clear and legible.

c. The total amount of each bill should, as far as whole rupees are concerned, be

written in words as well as in figures, care being taken to leave no space for

interpolation. The total should also be expressed in red ink as being below a

specified amount in whole rupees.


d. When bills are presented/drawn on account of charges incurred under any special

orders, an attested copy of the sanction must be attached to the bill.

e. In the following cases, copies of sanction orders should also be attached to the bill

in which the amount is drawn / claimed in pursuance of such sanctions :-

Orders relating to loans/advances granted to Government servants

Orders relating to promotion/appointment of Government servants.

Specimen Signatures of DDO (drawing and disbursement officer)

Every drawing officer should send a specimen of his signature to the PAO or Cheque-

drawing DDO as the case may be, through some superior officer whose specimen signature

is already with PAO/Cheque-drawing DDO.

Essential Conditions governing expenditure from public funds

1. No Drawing Officer should incur any expenditure or enter into liability involving

expenditure or transfer of moneys for investment or deposit from Government

account unless such expenditure or transfer, as the case may be, has been

sanctioned by general or special orders of Government or by any authority to whom

power has been duly delegated in this behalf.

2. All charges actually incurred must be paid and drawn at once, and under no

circumstance be allowed to spill over to be paid from the grant of another year.


3. No money should be drawn from the PAO/Cheque-drawing DDO unless it is

required for immediate disbursement. It is not permissible to draw money in

anticipation of demands or to prevent lapse of budget grant.

4. The drawing officer entrusted with payment of money should obtain a voucher

setting forth full and clear particulars of the claim, every voucher must have

attached an acknowledgement of the payment signed by the person by whom or on

whose behalf the claim is put forward.

Procedure for Budgetary control by DDO’s

1. The drawing officer should ensure that no amount is drawn in excess of the budget

allotment. In order to exercise an effective check in this regard, an Expenditure

Control Register should be maintained showing the appropriation by sub-heads and

units of appropriation. At the time of signing each bill, it should be ensured that the

amount of the bill under signature is covered by the budget allotment. A Liability

Register should also be maintained.

Procedure for drawl of pay & other fixed allowances

1. A separate pay bill should be prepared for

establishments whose charges are debit able to different heads of accounts

personnel to whom salary is payable individually by cheques;

2. Each of the bills may be prepared by including both permanent and temporary

establishments and indicating the description of each section prominently along

with the sanctioned number of posts included therein. The detailed instructions in

Rule should be kept in view while preparing the pay bills.

3. The rate of pay claimed should always be noted and when pay is drawn for a portion

of a month, the actual period for which these payments are claimed should be stated

against the name of the Government servant in the body of the bill. The other

instructions printed on the form of the bill should also be followed carefully.


4. Separate bills may be presented for pay and allowances or leave salary due for part

of a month which may be paid before the end of the month in respect of cases

mentioned, in Rule.

5. A suitable register should be maintained by every disbursing officer for recording all

amounts disallowed by the PAO under Rules. Separate columns may be provided to

show the name and office of the person from whom the recovery is to be effected,

the nature and amount of the over-payment and the method by which it has been

adjusted.

6. The DDO should attend promptly to all objections and orders communicated to him

by PAO.

7. When the PAO disallows a payment as unauthorized, the DDO is bound not only to

recover the amount disallowed without heeding any objection or protest, but to

decline to pay it in future till the PAO authorizes the resumption of the payment.

Procedure for drawl of Travelling allowances of Govt servants

The bills should be prepared in Form, the instructions printed on the form being strictly

observed. When a journey has been performed by a circuitous route, the reasons for doing

so must invariably be stated in the bill.

When actual expenses are drawn on account of carriage of horses or conveyances details of

horses or conveyances transported should be furnished in the bill. Necessary Certificate

regarding the number and relationship of the members of family should also be furnished

whenever allowance in respect of family is claimed by a Government servant.

Certificate of drawing officer on TA Bill

All bills should bear a certificate of the drawing officer in the following form “Certified that

I have satisfied myself that the amounts included in the bills drawn one/two/three months

previous to this date,with the exception of those detailed below(total amount of which has

been refunded by deduction from the bill) have been disbursed to the Government servants

named therein and their receipts taken on the office copy of the bill or in a separate

acquaintance roll''.


Countersign-nature of Bill by controlling officer

No bill requiring previous countersignature of a controlling authority should be presented

before such countersignature has been obtained.

Some of the important checks to be kept in mind by the DDOs before submission of T.A.

bills (both tour or transfer) to P&AO are given below:-

(i) TA bills have been prepared in duplicate (one for payment and the other for office

copy).

(ii) A copy of tour program duly approved by the competent authority has been attached

with the bill. In absence of the tour program it should be ensured that the bill has been

countersigned by the competent authority.

(iii) The official has performed the journey according to his entitlement. The claim should

be restricted to the entitled class unless travel by higher class has been allowed by the

competent authority

(iv)That the travel by air to non-entitled officers has been approved by the competent

authority.

(v) That in case of travel by road between places connected by rail, the road mileage is

linked to rail mileage by entitled class.

(vi)If the official has stayed in a hotel while on tour, the claim for hotel rate of DA has been

supported by vouchers for payment of lodging charges.

(vii) The DA for the total period of absence from Headquarters should be worked out.


(viii) If the bill is in order, the DDO before preferring the claim to P&AO he should

calculate the total amount payable. The advance, if any, taken shall be adjusted in full or

surplus got refunded from the employee.

(ix) In case of TA bill on transfer, whether the claim for transfer grant, packing

allowances, personal effects, transportation of conveyance etc. has been prepared in terms

of provisions of rules.

Important checks for drawl of L.T.C claims

Some important checks to be exercised by the DDOs before preferring these bills to the

PAO/Cheque drawing DDOs are given below:-

(i) L.T.C. Bill should be prepared in duplicate one for payment and other as office copy)

and the claim should be passed keeping in view of the provisions of L.T.C. Rules.

(ii) The D.D.O. should examine whether the Govt. servant has completed one year of

continuous service on the date of journey.

(iii) Whether the claim has been preferred within one month/three months of the date of

completion of the return journey.

(iv) Whether the claim is for the journey performed within Pakistan.

(v) If the journey was performed by road transport or steamer service in conjunction with

the railway, whether such services are recognized.


(vi) Whether the home town is the permanent home town recorded in the service book,or

as declared by the officer for this purpose.

(vii) The DDO is also to examine the relationship of the members of the family and their

age as has been mentioned in the claim by the government servant with reference to the

official records.

(viii) Whether the official is entitled to the class of accommodation by which he has

travelled.

(ix) Whether the claim is by the shortest route.

(x) Whether the government servant has intimated to the Head of Office about availing of

L.T.C.

(xi) Check serial numbers of railway tickets/cash receipts/bus tickets.

(xii) He is to examine whether a note of journey has been recorded in the service book.

(xiii) Whether the concession has been availed only once during a block of two or four

calendar years, or during its grace period.

(xiv) Whether any advance taken has been adjusted in full or surplus refunded.


Meaning of term Contingent charges

The term "contingent charges'' or "contingencies'' means and includes all incidental other

expenses (including on stores) which are incurred for the management of an office as an

office or for the working of technical establishment such as laboratory, workshop,

industrial installation, store depot and the like but other than expenditure which has been

specifically classified as following under some other head of expenditure e.g.,`work',`tools

and plant'.

Responsibility of the drawing officer for pending Contingent expenses

Every Government Officer shall exercise the same vigilance in respect of petty

contingent expenses as a person of ordinary prudence may be expected to exercise

in spending his own money.

The drawing officer is responsible for seeing that the rules regarding the

preparation of bills are observed, and that the money is either required for

immediate disbursement or has already been paid from the permanent advance.

The expenditure should be kept within the available appropriation and all steps

taken to obtain additional appropriation if the original one has either been exceeded

or is likely to be exceeded.

In the case of contract contingencies the proposed expenditure should not cause any

excess over the contract grant.

Instructions relating to affixing pay orders, & manner of cancellation of

vouchers etc.

Every voucher must bear a pay order signed or initialed by the responsible disbursing

officer, specifying the amount payable both in words and figures. All pay orders must be

signed by hand and in ink.


All paid vouchers must be stamped 'paid' or so cancelled that they cannot be used a second

time. Stamps affixed to vouchers must also be cancelled so that they may not be used again.

All vouchers to bills which are not required to be sent to PAO in terms of Rules must be

cancelled in such a manner that they cannot be used subsequently for presenting

fraudulent claims or other fraudulent purposes.

Safe custody of vouchers etc. not submitted to PAOs

Vouchers and acquaintances which are not required to be submitted to the Pay & Accounts

Office should be filed and retained carefully in the office concerned as important

documents till they are destroyed under the orders of competent authority.

Certificates with contingent bills.

Contingent bills for wages of mazdoors engaged on manual labor and paid at daily or

monthly rates, rents, electricity and other connected charges incurred on the hire of private

building, bills which include charges on account of purchase of goods on which sales tax

has been charged, expenditure on light refreshment at formal meetings should be

supported by certificates prescribed in Rules.

Cancellation & destruction of sub-vouchers

The following rules for the prevention of fraudulent use of sub-vouchers should be

observed in the matter of cancellation and destruction of sub-vouchers:-

(i) Unless, in any case, it is distinctly provided otherwise by any rule or order, no sub-

voucher may be destroyed until after a lapse of three years.


(ii) Every sub-voucher which is not required under the rules to be forwarded either to the

PAO or to a Controlling Officer alongwith the bills but is recorded in the office to which the

expenditure relates, must be duly cancelled by means of a rubber stamp or by an

endorsement in red ink across the voucher. The cancellation should be made at the time

when the contingent bill in which the sub-vouchers are included is actually signed. If the

amount of a sub-voucher exceeds the permanent advance, the cancellation should be made

immediately the payment is made and entered in the contingent register.

(iii) In all cases in which sub-vouchers are not required to be submitted to the Pay and

Accounts Office or to the Controlling Officer, the Drawing officers should certify in the bill

that sub-vouchers other than those attached to the bill have been so defaced or mutilated

that they cannot be used again. A similar certificate should be furnished by the controlling

authority in respect of sub-vouchers submitted to him by Drawing Officers but which he is

not required to submit to the Pay & Accounts Office.

Record of Contingent Expenditure

A register of contingent expenditure should be maintained in each office and the initials of

the head of office or of a G.O. to whom this duty has been delegated by him should be

entered against the date of payment of each item.

As each payment is made, entries must be made in the contingent register of the date of

payment, the name of payee and the number of sub-vouchers in the three columns to the

left and the amount in the proper column.

A progressive total of all the columns must be made immediately after the monthly total so

as to include all payments under each head to enable the DDO to watch the progress of

expenditure.


Bills for Contingent Charges

Where it is necessary to draw money for contingent expenses, or in any case at the end of

each month, a red ink line should be drawn across the page of the register(s), the several

columns added up and several totals posted in separate bills for each class of contingent

expenditure. The head of the office or the officer to whom this duty has been delegated

should carefully scrutinize entries in the register(s) with the sub-vouchers, initial them and

sign the bill which will then be dated and numbered and presented for payment to the Pay

& Account Office/Cheque Drawing DDO.

Fully Vouched Contingent Charges

Officers whose contingent bills do not require counter-signature and who do not embody in

their bills, charges of any officer dealing separately with the PAO need not submit monthly

bills. They should draw money from the PAO by bills showing full details of the charges.

Scales related charges & special contingencies

Moneys required for meeting contingent charges should not be drawn in advance in

Abstract bills except in the following cases and that too on the fulfilment of the conditions

mentioned therein.

(i) Charges regulated by scales and special contingencies which require the previous

sanction of a superior authority before they can be incurred, should be drawn in the

Abstract bill but full description of the charges should be furnished in the Abstract bill. In

the case of special contingencies the orders of the sanctioning authority must also be

quoted.

(ii) When expenditure for which a lumpsum is granted under a single special sanction, is

continued over more than one month, the second and subsequent month's bills should bear

a note of how much has been spent up to date under the sanction.

Abstract contingent bill

A certificate should be attached to every abstract bill to the effect that the detailed

contingent bills have been submitted to the controlling officer in respect of abstract


contingent bills drawn during the month previous to that in which the bill in question is

presented for payment. On no account may an abstract contingent bill be cashed without

this certificate.

Counter-signed Contingencies

In the case of bills requiring counter-signature after payment, the contingent charges

should be drawn in the abstract bill and the numbers assigned to the sub-vouchers

pertaining to each entry in the abstract bill should be detailed against the entry concerned,

the amount being given only in those cases where a sub-voucher is for more than Rs. 50. In

other words abstract bills should be drawn only after the supporting sub-vouchers have

been received, but only payment is yet to be made on them.

The detailed bills should be presented to the controlling officer promptly for

countersignature and transmission to the PAO.

Medical Attendance Bills

The DDOs are advised to bear in mind the following checks for examining the medical

claims/bills.

1. The bill for medical reimbursement should be prepared in prescribed form.

2. The amounts drawn in the bills must be supported by proper receipts and vouchers in

all cases, submitted by the govt.

3. DDO is to examine as to whether the fees charged by the Authorized Medical Attendant

is in accordance with the prescribed rates.


4. He is to examine that all the sub-vouchers for purchase of medicines or pertaining to

various tests etc. are duly countersigned by the medical officer and by the competent

authority accepting the claim of medical reimbursement.

5. Special case is to be taken in regard to the diet charges because these are normally

included in the hospital bills submitted by the govt. servants, as these charges are not

reimbursable except in case of group `D’ employees who are to undergo treatment of

T.B./mental diseases or leprosy etc.

6. Details in regard to dependents of the govt. servants and residential addresses must be

obtained from the government servants for keeping the same in the relevant records.

7. Individual-wise ledger of medical claims should be kept by the DDO so as to check the

unduly heavy medical claims.

Conveyance Allowance

The rates and conditions governing the grant of Conveyance Allowances are contained in

rules. Before admitting the claims the following checks may be examined by the DDOs:-

(i) The DDO is to examine that the conveyance allowance is not claimed by the officials

during joining time, leave or any period of temporary transfer.

(ii) The daily allowance or mileage allowance should not be allowed for journeys within 8

km. radius.

(iii) The conveyance allowance should be allowed to those officials who pay on an

average (computed for 3 months) minimum 20 visits outside their normal duty hours in a

month.


(iv) If the average number of visits is less than 20 in a month but not below 6,

proportionate reduction in conveyance allowance should be done by the DDO.

(v) If the average visit of an official falls below 6 in a month, the conveyance allowance be

not allowed to him by the DDO.

(vi) If the conveyance is not maintained or not used for official journeys/hospital visits

for more than 15 days at a time in a month the proportionate reduction in conveyance

allowance should be done by the DDO.

(vii) A certificate is to be obtained from those officers who draw at the minimum rates of

conveyance allowance or who do not use their own conveyance, to the effect that the

transport expenditure incurred in connection with official duty/visit, is not less than the

amount claimed. It is required to be furnished by the DDO along with monthly pay bill.

Salary The reward that is getting in return of performing services is known as salary.

Software use

They use Fox pro software for salary. In this software salary and other accounts made.in

which they give first employee code. And made new employee entry by entering her

employee account number, salary slip, and scale. And by this process new employee

accounts will create. Employee account will not be deleted whether employee is retired or

left the hospital

Types of salary

(1)Casual

(2) Unearned

Deduction

(1)Benevolent

(2)Welfare fund


(3)Gratuity provident fund.

(4) Income tax.

(5)Punjab Govt society housing foundation.

Status of employee

(1)Adhoc employee (self-renewal 16 above scale)

(2)Contract- (auto renewal 15 scale)

(3)Regular (1-22 scale)

Report of employee

(1)Attendance certificate of employee

(2)Charge report.

(3)Non accommodation certificate.

(4)Payroll slip


Cashier ship The cashier is a person who will make use of technical and financial skills to track and

manage patient cash flows, hospital payments. In Bahawalpur Civil Hospital Cashier also

perform function of almoner ship

Objective To provide procedures, guidelines, and explanations for handling, processing, and

recording cash receipts.

Custody Upon receipt, all cash must be recorded, temporarily stored in a secure place, and

promptly deposited into bank account. All bank accounts are opened, closed, and managed

by the Treasury Department.

Necessary Qualifications: • Strong math and computer skills

• Ability to work in a fast-paced, high stress environment

• Experience in healthcare billing preferred

• Knowledge of QuickBooks financial software a plus

• Very strong written and oral communication skills

Position Responsibilities:

Main operations

o Receipts

o Payments

Assist receptionist with patient coordination; schedule follow-up visits and answer

calls/book appointments as necessary

Manage up-to-date clinic income records by sending and receiving bank checks and

documenting all relevant transactions

Handle all payments to clinic suppliers and accurately enter daily payment activities

(credit, cash, check, payment for previous visit) into any software management

system

Fill out and file insurance forms for payment as requested

Receive EFTs for corporate/insurance payments

Create daily, weekly, and monthly reports from hospital financial data

Clear account, perform cash exchange transactions (cashier workplace), and supply

cash to the counter.

Register closing duties, i.e. count-down register, detail record, and submit register

drawer to the supervisor.


Make sure the compliance with all of policies and standards

At some point, job description will also include training new or assistant cashiers or

overseeing new cashiers to ensure that things are moving smoothly.

Finance Department Administration

All Accountable Books and documents, for example receipts and payments are to be

numbered and recorded in a manual register. Receipts are recorded with blue pen and

payments are with red pen.

Two types of cheque:

Commercial cheque

SDA Cheque

Commercial Cheque

Two side of commercial cheque, one side give the customer and other side keeps itself. The

amount written in the words and number, name of person who receive payment is existing

on the commercial cheque.

SDA Cheque:

The SDA Cheque is the abbreviation of the Special Drawing Account cheque. The entry that

is done on it known as red entry. Three officials sign on it. It is always done with one rupee

increase from actual amount, and it is written with the red pen.

Audit Audit of Bahawalpur Civil Hospital is conducted in QAMC.


Deduction Report Sr. No Employee

Code

Name of

Employee

Designation Scale GP Fund Time



Vacancy Position

Sr. No Employee

Code

Name of

Employee

Designation Scale GP Fund Gross Pay

1 3455 Ward boy 4 2344 7000

2 3456 Nurse 8 2367 10000

3 3457 Accountant 17 5436 22000



Acquaintance Roll

Sr. No Employee

Code

Name of

Employee

Designation FN A/C NO Net

payable



ATTENDENCE CERTIFICATE

Civil Hospital Bahawalpur

For month of 2014

Department

Sr.

NO

Name Father

Name

Designation Regular

Contract/Adhoc

Employee

Code

Bank

A/C

Leaves


Education

Civil report