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Preface
This is the second edition of the” Notes on Dispensary Management” This is prepared and published with many additions to the First Edition. Effort has been made to add relevant changes in running Rules and to delete the out dated Rules. Many more changes are being introduced by the Government day by day, which are to be followed as such.
A Medical Officer who enters the Department of Indian Systems of Medicine, Kerala Service faces many difficulties in handling the Dispensary and Office Registers. As a Department newcomer in the Service he is unfamiliar with many of Office Procedures, also. It is the responsibility of the Department to give sufficient training. To the newly appointed Medical Officers. Many Departments conduct such training programmes to the officers before they take charge.
The K.S.G.A.M.O.Association has taken this matter very serious and memoranda had been given to the Government and authorities time to time. Only, our Former Directors who had been in the seat since 2001 February took the demand at its face value. They, especially Dr.R.Ramabhadran, put the basic steps and with the aid of the Institute of Management in Government (IMG) formulated many training programmes including Service Matters. But training to MOs before their joining in the department is not established yet.
In these situations, the K.S.G.A.M.O.Association has taken the responsibility to conduct training programmes to the junior doctors with available facilities. This book is intended to give the preliminary knowledge to them in Dispensary/Office Management.
One of the important matters to be born in mind is that there may be slight differences in the Office Procedures in different districts or in the same district under different treasuries. So the Medical Officers are not supposed to follow word by word descriptions in this book, but to understand the basic Rules. There may be differences in opinion in some matters, also.
I extend my gratitude to all of my colleagues especially Dr.M.P.Mitra, Our Patron, for their assistance in preparing this booklet.
I sincerely hope that the Medical Officer who enters the Service finds this booklet helpful in their official dealings.
Dr.K.M.Madhavan B.A.M. President, K.S.G.A.M.O.Association
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All the pages of the registers shall be numbered serially and a
certificate to that effect is noted on the first page [(certified that this
register contains …pages (in words only)]
1. Attendance Register
Main entries are date including month and year in Malayalam Era
also, Week days, Public holidays (in red ink) Name, Designation etc.
as is done in normal case. Weekly off for One day is available for
every six days' continuous duty with or without CL. /CP.L. The W /off
cannot be availed if there is more than six days' continuous absence /
leave.
20 Casual Leave (CL.) for all full time staff and Part Time Sweepers
are allowed per calendar year.
22 Compensatory Leave (CP.L.) for full time staff and 15 for Part Time
Sweepers can be availed on compensation of duty entertained on
Public Holidays except for Sundays per calendar Year.
CL. shall not be availed more than fifteen days at a stretch. More than
two types of leave, i.e. CL, CPL, W /off or any other leave shall not be
taken continuously.
Other Duty (O.D.) is allowed for official duty entertained outside the
Dispensary (HQ) and same to be noted in red ink with details such as
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proceedings number etc.
20 half pay leave (HPL) are available for each completed year serv-
ice
One leave for every 22 days for first year of Service and one per 11
days for the following years are earned (Earned Leave-E.L.) which
can be availed or surrendered for monitory benefit as per Rules. Every event which will break the presence of the incumbent at the office shall be
entered in the Attendance Register with red ink.
[For Contract employees the conditions of duties, leave etc. will be specified in their posting
order].
2 .Casual leave register
Only C.L and CPL are entered in this register .Date, Type of Leave,
Date of commencement and termination of leave, Total leave taken /
balance with initials of M.O. are the main entries. W /off or other types
of leave are not entered in this register.
3. Nominal Register
Nominal Register is used for recording details of patients treated at
the dispensary with name, address, age, F/M/C, complaints / diagno-
sis, medicines prescribed, and total number [daily or monthly as the
case may be].
As per the existing Department, Manual Pharmacist shall maintain
the Nominal Register. It may be either got written up by Medical
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Officer or any other staff deputed for the work by the Medical Officer
in Charge of the institution.
REGISTERS CONNECTED WITH SALARY AND CASH PAYMENTS
[Gazetted Bills and details are not to be entered in these Registers]
4. Bill Register
Each Establishment Bill submitted to the Treasury is serially entered
in the Bill Register (it is the Bill Number) including the bills of Local
Self Government Institution (LSGI) i.e. Panchayath, Municipality etc.
Main entries are Sl.No., date of the bill, purpose, gross amount of the
bill, date of reference sent and date of reply received, if any, signature
of Medical Officer, amount passed for encashment, signature of
messenger who is authorized to present bill at the Treasury
(endorsement), date of encashment, and remarks, if any.
Fresh serial number starting l (one) is entered during every fi-
nancial year i.e. from first of April of each year and closed on 31 st of
March. ,
5. Pay Bill Register
One full page of the register both left and right side is used for each
incumbent excluding Medical Officer and P.T.sweeper. Entries for
each financial year are made on fresh page and continued till the end
of that financial year. The columns are different from those of new
computerized salary bill. Each and every changes in connection with
the Service of the officer, such as sanction of periodical increment,
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Leave other than C.L. /C.P.L., transfer, joining duty etc. are entered.
Columns of the top of the page are filled by details of name,
designation, scale of pay, marital status, e[c: numbers of GPF, LIC,
SLI, GIS, and Sanction of GPF advance etc.
6. Acquittance Roll / Register
Every payment like Salary, Allowances, GPF advance etc.: to the
staff including retired employees, except MO's, are entered in the
Acquittance Roll. One page (both left and right side) used for each
Bill. The bill number, Gross and Net amount, Date of encashment
and name of Treasury are entered at the Top. Name of .employee,
and designation and amount paid in cash are entered in the respec-
tive columns. The employee to whom the payment is made shall put
his signature with date. A one rupee revenue stamp is to be affixed
for payments exceeding Rs.5,OOOI. The signature should be in such a
manner that part of it on the stamp and part on the page. The
Medical Officer should sign below the 'Signature of the paying officer'
with name and below the 'Drawing officer'. A certificate "Checked in
accordance with the paragraph of 432 (d) of KTC Vol. one" is written below on
each page. Separate receipt may be used for retired hands and
pasted on the respective page.
7. Treasury Bill Book
Every Bill submitted to the Treasury except for Gazetted Officers
shall be through Treasury Bill Book. The columns are
l.Serial No.,
2. Bill No. and purpose of the bill in minimum words and month to
which the payment relates
3. Gross amount of the bill,
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4. Amount in cash,
5. Payment through cheque etc. and
6. Nameof the messenger who carries the Bill.
Put dated signature of the Medical Officer in the respective column.
Date of entry of the previous encashment in the Cash Book is noted
with date and signature of the Medical Officer.
Generally one Treasury Bill Book is used for each financial year.
On the beginning of the next financial year requisition slip (last page
of the book) duly filled shall be forwarded to the Treasury for new Bill
Book. The columns left unused to be cancelled with red ink and
signed. The first page of the new Bill Book shall be filled by the
Medical Officer before submitting bills at the Treasury.
Separate Bill Book shall be used for L.S.G.I. funds.
8. Contingent Register
All the details of expenditure from Contingency Fund are entered in the
Contingent Register. Wages of P.T.S. are entered in this register.
9. F.B.S. Register
A register is maintained for entry of monthly subscription to Family
Benefit Scheme. The accounts must be verified (reconciled) from the
Treasury periodically. On transfer the FBS account of the staff that is
transferred to the new station must be sent through a statement in
Annexure III. Make sure that the total amount is correct by multiplying
the monthly subscription with the number of months he served in the
institution plus (+) amount transferred when he joined in the institution.
The scheme is not applicable to the Officers except who were
already entered in the scheme.
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10. Cash Book
ALL THE OFFICIAL MONEY TRANSACTIONS, INCLUDING
LSGI BILLS, MADE THROUGH THE MEDICAL OFFICER SHALL
BE ENTERED IN THE CASH BOOK IN THE SAME DATE, EVEN
IF THE TRANSACTION IS MADE THOUGH CHEQUE, DEMAND
DRAFT OR CHALAN ETC. EXCEPT BILLS OF GAZZETTED
OFFICERS,
The columns in the left hand side (Receipts) are identical to those of
Right hand side (Expenditure). The total of all entries in the identical
columns of both sides shall be equal or tallied with. The columns are
1. Date
2. Voucher No.
3. Particulars (Bill / Cheque No., Classification of payment etc.).
4. Salaries
5. Allowances (Festival Allowance, T.A. etc.)
6. Permanent Advance
7. Advance made for Special Purposes
8. Miscellaneous (all other payments)
9.Total and
10. Initials.
All receipts are entered in the receipt page and expenditures in the
corresponding columns in the expenditure page. If the expenditure is
Less than the amount of the receipt page, the balance entered in the
column in which the amount exists as balance.
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After all entries, a line is drawn across the page under which the sum
of each column is entered, both in red ink. The total is, also to be tallied
on both sides. Close the account with double line in red ink.
Before any fresh entry of the day, a non-transaction certificate is
recorded for non-transaction period. E.g. .. If the previous transaction is
on 10.12.2008 and present transaction is on 25.12.2008 the certificate
is “No transaction between 11.12.2008 and 24.12.2008". The first entry
must be 'Opening Balance'. Even if the opening balance is Nil, it should
be noted and if anything exists, is entered in the respective column.
Each entry should be attested by MO with initials. On closing put full
signature and cash balance is noted in the red ink. After each month a
verification certificate, "Physically verified and found agree to the cash
balance as Rs ..... (Rupees .....) Only" shall be written in the red ink
with signature.
11. Allotment Register
Allotments sanction through DMO are entered with details such as
number and date of Allotment letter, amount, issuing authority,
purpose, encashment, balance with classification (T.A, M&S etc.).
Presently most of the allotments are entertained through Local Self
Government Institution (LSGI) Secretary. The AI. Letter issued from
DMO, to be forwarded to the LSGI Secretary from whom another
Allotment is obtained on request. This Allotment letter is used for
encashment by bill / vouchers from Treasury as per proceedings noted
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in Para under 'Encashrnent of LSGI Funds' of this booklet.
12. Miscellaneous Receipt Book and Register of T.R.5
Cost of auctioned materials such as empty bottles, ash and waste of
kashaya etc. is received by issuing acknowledgement of receipt of
money on the T.R.S (Miscellaneous Receipt). Double sided pencil
carbon is used and duplicate copy is issued to the party. The details of
amount received, number of the receipt, purpose etc. to be entered in
the Cash Book in the same date itself.
The Receipt Book should be kept in safe custody of MO for avoiding misuse.
13. Chelan Register
The amount collected through T.R.5 receipts, liabilities, return of
overpayments etc. are submitted to Treasury through Treasury
Chelan. The Chelan is filled in triplicate copy and original receipt
from the Treasury should be kept safely. The details of transaction
should be recorded in the Chelan Register.
[The Chelan and T.R.S receipts are valuable records especially for audit purpose]
REGISTERS CONNECTED WITH OFFICE PROCEDURES
14. Auction Register
An Auction Register is maintained for recording auction proceed-
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ings. The details are Date of auction, name of auctioned items, the
bid amount, the details of participant and final bidder, their signature,
and name of the authority of approval! Sanction etc.
The items to be grouped in viz.
I. Bottles etc.
II. Plastic containers and bags
III. Ash and Kashaya Waste.
The sanction authority for groups I & II is DMO and group III. is Head
of the LSGI.
The auction is done after getting sanction from the concerned au-
thority on request of the MO for the same noting the stock of the
materials to be auctioned. The notice should be issued 15 days prior
to the auction with required details. The bidder should put an earnest
money 1 % of the assessed value subject to the minimum 10 rupees.
Collect 50% of the bid amount from the final bidder including earnest
money. After final approval of the auction by the authorities the full
amount is collected including Sales tax (ST) and Additional Sales tax
(A.S.T) (or VAT). The amount is paid at the Treasury through
separate Chalans one for bid amount and another for tax in different
account heads. The tax rate, Chelan, Alc head etc. may be authorized
from the Sales Tax Office. The original Chelan receipts received from
treasury should be kept safely after recording details in the Chalan
register. All the cash transactions should be entered in the Cash
Book.
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15. Personal Register
This register is used for registering correspondents to and from the
Institution. The columns are
1. Serial Number
2. Current Number
3. Topic of the letter with no. and date of the sender
4. To whom the letter is forwarded 5.Action taken etc.
Letter or Proceedings of DMO, DISM, or other offices are entered in
the Register serially by giving the 'Current' numbers as Cl/08 (for
2008), C2/08 and C3/08 etc. Fresh Number starts from the beginning
of each Calendar Year, and continues as such to the end of that
calendar year. If the document is sent or received in continuous with
or related to an existing one no new 'C' number is to be given, but to
be entered giving next serial number under the old Current number
and filed in the specific file, itself.
The Current number of a particular file is not to be changed, for it will
cause many difficulties in dealing.
The register is designed for the use of Clerks in offices. Therefore it is
not essential to fill all the columns as mentioned in the Personal
Register.
16. Fair Copy Register
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The Fair Copy Register is maintained for registering documents sent
out officially to other offices or persons. It is used as the Register of
accounting Service Postage Stamps, also. [Now ordinary postage
stamps are also used in offices].
The main entries are
1. Serial Number
2. Date
3. Existing balance of stamps (in Rupees)
4. File or Document number
5. Addressed to whom....
6. Cost of stamp used
7. Balance
8. Initials.
If the document is not sent by post, but served through messenger or
by hand, that should be entered in the register and noted.
17. Local Delivery Book
Official letters to other local offices / persons may be served through
messenger by entering the same in the Local Delivery Book. This will
be an official record of the receipt of the document by the latter office
/ person.
18. Periodical Register
Letter or documents sent or received in periodical intervals are
entered in the Periodical Register. Statements of Reconciliation, Ex-
penditure (both are monthly statements), Indent of Medicine (termly)
etc. are sent periodically.
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19. Office Order Book
If the Orders issued to the subordinate staff need to be kept as a
written document, it may be served through the Office Order Book
and noted by the staff concerned.
20. Visitors' Diary
This book is kept for recording visits, remarks and suggestions of the
'VIP' visitors.
21. Movement Register
It is used for entering movements of the Staff out of the Office for
official purpose.
22. Government Servant Treated Register
Formerly MO (Ay) had no authority to issue Medical Certificate to
Government Servants even if they are treated at the Dispensary
where the MO is working. The name and particulars of the patient
and treatment done were reported to the DMO and the DMO will
issue the M.C. All these details were recorded in the Government
Servant Treated Register. At present MO has been approved as
Authorized Medical Attendant (i.e. has the power to issue M.C. and
Medical Reimbursement Certificates). Therefore, this register is not
an essential one and need not to be maintained. However, some
Auditors suggest maintaining this register for future reference of the
treatment given to the Government Servants.
23. Management Committee Minutes Book
A committee named 'Hospital Management Committee' is formed by
and under the presidentship of the LSGI President to manage the
daily activities of the institution for the sake of the customers
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(patients)
24. Landed property register
Particulars of Landed Property is recorded in the register
25. Uniform Register
Paramedical and other subordinate staffs are bound to wear Uniform
during their duty time. The distribution of Uniform cloths is recorded
in this register. Now an annual allowance is given instead of Uniform
cloths. The stitching charge, washing allowance etc. are not given
separately.
Although the Uniform cloth is not supplied as such, the receipt of the
allowance may be recorded in the Uniform Register.
26. STOCK REGISTERS
A number of Stock Registers are maintained in the institution.
Some of them are in two type‟s viz. 1. Main Stock registers which are
maintained by the Medical Officer and 2. Sub Stock Registers (OP /
IP) which are maintained by Pharmacist or Para Medical Staff in
Charge or by MO himself in their absence.
All the materials supplied to the institution shall be entered in the
Main Stock Register concerned. The date of receipt the material,
number of invoice/ bill with date, unit, cost, brand and quality are all
to be noted. The outstanding balance i.e. existing balance plus
receipts should be written correctly. The page number shall be noted
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in the invoice against each item. The actual stock must be verified
eventually.
The stock of articles such as Furniture, Library Books, Medicine,
Fuel etc. is verified at the end of each Financial Year. The stock cer-
tificate also to be recorded as “Annual stock of Furniture is verified
on 3ptMarch .... (year) and found agree with the book balance".
The stock may be carried over to the next financial year as opening
balance under a line drawn in red ink indicating the change of
financial year or even to the next page. At the end of each page, the
stock is carried over to the next page noting 'Carried Over (C/o) to
the page no 'and entered in the new page as 'Brought from (B/f)
the page no …..
26. Stock Register of Fuel (Main)
Receipts in Kilograms / Metric ton for wooden fuel and number of
cylinders for LPG (considering the weight is uniform) are entered in
red ink. The fuel is issued to OP/IP through the indent book. The
wooden fuel is purchased through quotation notice as per purchase
Rule (Chapter VI of Kerala Financial Code)
27. Stock Register of Kashaya Choorna (Main)
The entries are just like as the stock register described above. Medi-
cine received from different sources such as Department, LSGI etc.
and for different purpose as Medical Camp, Projects for Old age
people etc. may be entered in different Registers.
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The Department Medicines are supplied by 'Oushadhi'. Three copies
of invoice should be sent to the DMO after entering the page no. of
Main Stock Register. The following certificates are also to be written.
1. The Medicines as per the Invoice have been received in good
condition.
2. The rate and cost are checked and found correct.
3. The stock of the medicine has been entered in the stock register.
and page number is noted.
28. Stock Register of Prepared Medicine (Main)
All the entries and proceedings are same as those of Kashaya
Choorna Register. Care must be given to record the number of pack-
ets/Bottles/Kilo gram/Number (Pills) /of each item.
29. Indent Book
The materials Stocked in the main Main Stock are issued through
Indent Book. The required items are prepared in the indent book by
the staff in charge after consulting MO, who sanctions the same' as
noted in red ink' and by diminishing them from Main Stock Register.
The staff in charge receives them. Both the officers shall sign in
The Indent Book. .
The columns are
1. Item no.
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2. Name
3. Unit
4. Quantity indented
5. Quantity sanctioned (in red ink)
6. Quantity issued,
7. OP/IP stock register page no.
It is helpful if the existing balance in the main stock, balance after
issue (with main stock page no.) is noted in the Indent Book by which
correct stock balance is maintained in each time.
All the items in the Main Stock (medicine, fuel etc.) should be utilized
for the specified purpose and must be distributed
Through Indent Book. The items in the main stock stored up as per
different main stock registers can be issued through one Indent
Book.
30. Stock Register of Miscellaneous Articles
Stock of Ash and Kashaya Waste is entered periodically / monthly.
These should be disposed yearly or at proper time after completing
the auction proceedings. Nowadays LPG is used in many institutions
where there will be no ash waste.
[An appeal is forwarded by the K.G.A.M.O. Association to the
Government to consider the Kashaya Waste as I solid waste' and to
give sanction to dispose it as such which is under consideration].
31. Stock Register of Empty Containers
Stock of empty containers such as bottles, plastic containers, plas-
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tic bags etc. are written in this register on receipt of medicines and
disposed yearly or at proper time by auction.
32. Stock Register of Weights and Measures
Weighing Balance / weights (brass/iron) and measuring vessels
are written in this register. These should be verified and stamped
from the Legal Metrological Department in each financial year. Now
biannual certification is carried out by the said department.
Here are some registers which do not need any introduction.
33. Stock Register of Stationery Articles
34. Stock Register of Sundry Articles
35. Stock Register of Office Equipment
36. Stock Register of Kitchen Utensils
37. Stock Register of Hospital Accessories
38. Stock Register of Furniture
39. Stock Register of Library Books
40. Stock Register of Registers and Printed Forms
All the registers and printed forms received from' LSGl/ DMO should entered in
this register and diminished when issued for use.
` REGISTERS USED IN OP/IP
There many registers in the OP/IP maintained by the staff in charge.
If the staff is on leave or the post is vacant, otherwise no one is
deputed to it as per Department Manual! Rules, MO will be in charge, 1. Stock Register of Kashaya Choorna (sub stock)
2. Stock Register of Prepared Medicine (sub stock)
3. Stock Register of Fuel (sub stock)
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Registers used in IP hospitals
1. Daily Expenditure of Dietary Articles
2. Patient Diet Register.
3. Duty Register
4. Levy Register
5. Daily Expenditure of Rice
6. IP Admission Register
7. Dhabi Register.
There may be more registers for different purposes and other stock registers for
articles supplied from LSGI or other government agencies in different
institutions.
Important Points on preparing Salary Bills
1. Sealing amount to be noted in red ink as 'Below Rs ... .. (Ru-
pees .....)' At the top. The sealing amount is +1 Rupee to the amount
encashed that is amount in 37th column.
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2. A ten digital code is entered on the top, indicating Treasury,
Department, and Drawing and Disbursing Officer (DDO) by a speci-
fied seal.
"This sample code is for GAD Vailathur at Malappuram District.
3. Bill No. (Red ink).
4. Account Head (red ink).
Eg. 2210-02-101-9701 Salaries (Establishment Pay).
2210-02-101-9702 Wages (of PTS).
5. Certificates which are not included in the printed bill form.
6. Signature with Date.
7. Endorsement [„please pay the amount Rs .... (Rupees ..... ) to
(Name, designation of the messenger) whose signature is attested.'].
8. Attestation of the signature of the messenger.
9. Schedules of SLI FBS, GIS, LIC etc.
10. 'Received Pay Order Cheque' is signed by the Medical Officer and by the
messenger before presenting the Bill at Treasury.
The Bills are prepared in blue or black ink. Changes in salary due granting
of periodical increment of increase in the rate of DA , Proceedings of ELS
sanctioned, Transfer, Joining duty etc. should be
Treasury Dept DDO
Code Code Code
1505 320 020
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Noted in red ink against whom the changes is effected with no. and
date of order / proceedings. E.g. ' Periodical Increment sanctioned as per
proceedings no .... Dated of District Medical Officer (ISM), [District].
Basic Pay raised from Rs to Rs .... With effect from (date of effect). and
The same is authorized and noted in the connected office records’. The
signature may be put -in Green ink.
The Last Pay Certificate
When the service of a staff in the institution ceases due to transfer or
retirement or any other reason his Last Pay is recorded in LPC form
and sent to the authority concerned.
On transfer, firstly a relieving certificate is given to the staff to join
at the new station. (See the format) On his joining at the new station,
the officer in charge reports and his salary details are sent to the
office noting the details of his salary, deductions etc. The details of
Office Order, GPF Account No., GPF Advance, if any, etc. also be
noted. This LPC in original to be attached to his salary bill noting the
date of joining with the signature of MO. If he has availed any joining
time, that also to be noted.
If on retirement the LPC of the staff to be sent to DMO. He needs
a Non Liability Certificate (NLC) to receive his pensionery benefits.
But, only after an effective audit by the Department is done for the period when he
has been serving in the institution and after a final report is approved by the
authorities, the NLC is to be given. If you give the NLC before the audit is
done, and any liability found later, you may be bound to pay it. If the
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staff is working on temporary basis, his pay for the last month is
disbursed only after fixing the liabilities, if any.
RELIEVING CERTIFICATE This to certify that …..(Name, Designation and institution) has been relieved off
his/her of the FN/AN of …. (Date) who has been transferred to … (Name of the
institution and place) to join as (Designation) as per proceeding no …..Dated …of
DISM, Tvpm/DMO(ISM), (District)
He /She has availed ….Casual leave and….Compensatory Leave during the calendar
year
Place Signature of the MO
Date
NON LIABILITY CERTIFICATE
(Circular No.5/83/Fin Dated 9.02.1983
Certificate that…… (Name and Designation at the time of retirement) while she/he was working in this institution for the period from …to …/retired on …..
Place Signature of the MO
Date
(Office Seal)
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No.C…../10(for 2010) Office of the Govt Ayurveda dispensary
…………………………………..........................
Date…………………………………………………
Sir,
Subject : (in Minimum words)-Reg:
Reference : Note the no and date of to which the matter pertaining to/Referred to Or “NIL” if it is a fresh matter
CONTENT
Office seal Yours Faithfully
Signature with Designation
OFFICIAL LETTER
You will have many occasions to send letters or reports to the
DMO or to other offices or persons in your official capacity .All
these to be done more or less as follows
Probation
Medical officers appointed through direct recruitment /by transfer shall be
on probation for two years from the date of joining.He,with in the period of
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probation ,shall pass the Account Test for the Executive Officers or
Account Test (lower ),if he has not already passed the same
Quotation
(Ref.: Ch.: VI of Kerala Financial Code)
1. Permission to be availed from the LSGI for every occasion or financial
year to purchase Wooden Fuel.
2. Notice for quotation shall be issued 15 days prior to the purchase of fuel
for a period of three months at a time.
3. The Quotationer should be asked to submit quotation in sealed envelope
superscript as 'Quotation for Fuel' with no. and date of quotation notice
along with his own name and address.
TEXTS FOR ACCOUNTS TEST
PAPER I 1.Kerala Budget Manual Chapters 1 to 4, 5, 6
2. Kerala Financial Code Vol I&II
3. Kerala Account Code Vol.I
PAPER II 1.Kerala Service Rule Vol I&II (Part I, II, III)
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4. The rate of fuel is either quotation rate or the rate noted the market rate
obtained from the Taluk Tahasildar whichever is less. The condition is
also noted in the quotation notice.
5. The quotations will be opened only on the specified date and time. After
proceedings are over the quotations should be kept along with the
envelope noting the details required.
6. Two copies of the bill of cost (voucher) are prepared and signed by the
lowest Quotationer when the fuel is supplied.
7. One copy of the bill of cost to be attached to the LSGI bill after
completing the formalities noted in the para 'bills and vouchers'.
8. The file, receipts, bill of cost etc. shall be kept safely.
ENCASHMENT OF LSGI FUNDS
The utilization of allotment from LSGI will be done as per the following
proceedings.
There are various types of Funds are allotted to the Dispensary for different
purposes such as Dept.(ISM) Fund allotted through DMO, Peoples
Campaign Programme Fund, Maintenance Grant for LSGI etc. All these are
encashed as per proceedings noted below.
1. Forward a request for fund required in Annexure C III (Specified Form
used for the purpose).
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2. The secretary will sanction the required amount in Annexure C II
(Allotment letter). .
3.A proceedings to be prepared on Annexure C VII by the MO (Drawing
and Disbursing Officer IDDO) noting the file no. as order no in the form,
the account head, no. and amount of Al letter (LSGI), Purpose, No and
Date of Project, if any, DPC Approval No and Date ( for plan fund) etc. This
proceeding to be attached to the Bill.
4. The Bill is prepared in Annexure C VI (TR 59B).
5. Vouchers, Al Letter (original), Proceedings (original) are attached to the
Bill and submitted to Treasury as per encashment procedure.
6. Amount above Rs.I0001- shall be paid only by D.D./Banker's Cheque.
7. All the documents pertaining to the encashment and utilization of any
Fund to be kept safely and to be produced to the audit party when and
where they demand to do so.
Main audits
1.Performance Audit
2.Local Fund Audit
3.A.G Audit
4.Department Audit
.
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MEDICAL OFFICER ON GAZETTED RANK
In 1997 Govt. had declared all the Officers in the State Service, drawing
a basic scale of Rs. 2000-6500 or above, excluding those who on time
bound scale, are Gazetted Officers including Medical Officers [Order No.
290/97 Dt. 25.2.97]. But only on 2005 the amendment of Special Rule of
ISM Department has been completed [GO (P) No.93/2005/H&FWD
Dt05.04.2005}. Thereafter the Accountant General has issued Pay Slip to
Medical Officers in the Department.
Some office procedures are different from those of Son Gazetted Officers.
The Medical Officer who is on First appointment shall report to the
District Medical Officer (ISM) with all Original Records. A declaration of
'Home Station' to be submitted at the time of appointment. The DMO will
give the proceedings to join and take charge of the institution. After joining
duty he has to report to DMO (Joining Report), eventually.
(Six) copies of Report of Transfer of Charge (RTC- Form No.7) to be
filled and signed by both Relieved Officer (who relived off his charges) and
Reliving Officer (New Officer). Copy of RTC is sent to- AG, DMO, Treasury,
and kept with Office file and by both officers. On the overleaf of RTC a
covering letter is already included which also to be filled and sent to AG. To
Treasury the RTC is to be sent along with a covering letter noting the name
of Treasury under which the institution situates where the relived officer
has to join.
A charge list of the stock of all articles in the institution which is prepared
by the relieved officer, should be signed both officers after verification. The
copy of the Charge list to be sent to DMO only, not to other authorities.
Signature of MO should be attested by another Gazetted Officer on
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Specimen Signature card issued from the Treasury on request and to be
produced at the Treasury before submitting a Bill.
1. The Salary of MO (as Gazetted Officers) has drawn on the basis of Pay
Slip issued by the A.G (Kerala), Tvm-695039.
2. The Periodical Increment, Leave (except CL and CPL), ELS etc. are
sanctioned by the AG.
3. A Service Book and an Entitlement Register are also to be sent to AG
through DMO.
4 No details of the Officer is entered in the Pay Bill Register, or other
Establishment registers. No entries to be made in the Acquittance Roll,.
Cash Book etc. in connection with the encashment of salary of the MO.
Treasury Bill Book is not used for drawing salary.
The Salary Bill is Prepared on TR 46 (Gazetted Bill).
TR. 46 Bill (Gazetted Bill).
Main Entries are noted below (excluding normal entries)
1.On the top sealing amount.
2.SDO code which is obtained from the Treasury on producing Pay Slip.
3.Gazetted Entitlement number which is noted in the Pay Slip.
4.[E.g. G.E.No.22 fBIAY /M-01l665 (sample)].
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4. GIR/PAN Number (Account no. connected with Income Tax
Department). An MO is obliged to file Income Tax Return in every financial
year, even though he is not liable to pay any income tax. He has to register
for a Permanent Account Number (PAN) at income tax office and till that
"Applied for" may be entered in the column.
The PAN processing services are now done by authorized TIN - Facilitating
Centers. (Federal Bank Branches are now authorized
5.Account Head (E.g. 2210-02-101-97-01 Salaries)
6. Left half of the page is for Credits (A) and Right half is for deductions (B)
and A-B is the resultant amount in cash.
7. One Rupee Revenue stamp is affixed and signs over it.
8. Received Pay Order Cheque (signature).
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The Govt. has delegated the power to the Medical Officer to sanction the GPF
Advance to the subordinate staff up to Rs. 50,000 (Rupees Fifty Thousand). It is the
responsibility of the Medical Officer to sanction the advance properly and to assure
repayments. So he must pay attention to the day to day changes in the Rules.
1. The Advance may be provided to the following purpose
a. To pay the expenses in connection with the treatment of the illness of the
applicant or of members of his family and any person actually depends upon him or
to pay outstanding amount of account of a loan expressly taken for this purpose
b. To pay for the overseas passage for reasons of health or education of the
subscriber [or as in clause (a) above], and also to meet the cost of education outside
India, or Technical education having more than three years duration in India beyond
the High School stage.
c. To pay for the cost of general education beyond the high school stage for
University Degrees of the Subscriber etc.
GPF ADVANCE
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d. To pay the obligatory expenses on a scale appropriate to the
subscriber's status in connection with the marriage, funeral or ceremonies
which by the religious or social custom of the applicant it is incumbent on
him to perform.
e. To purchase consumer durables such as Television, Washing Machine,
Video recorder! Player, computer etc.
1. The advance amount should not exceed 75% of the credit balance.
2. The advance amount to be recovered from the subscriber in equal
monthly installments (e.m.i.) and the number of the installments shall not
be less than 12, unless the subscriber so elect, or not more than 36.
3. The monthly installments shall be fixed in multiples of Rs.lO. /-
4. The sanctioning authority will assure the recoveries
5. The sanctioning shall record in writing its reasons for granting the
advance.
6. The advance shall not be granted to subscriber during the last one year
of service who elected not to subscribe to GPF preparatory to retirement.
7. The advance shall not be granted unless a period of six months has
elapsed after grant of a previous temporary advance.
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8. There should be at least four months gap between a temporary advance
and non-refundable advance taken for the same purpose
9. All application for advance should be supported by the latest annual
account slip (credit card Islip).
10. All the temporary /non refundable advance or both to be taken into
consideration for determining credit balance.
11. When there is an advance running and a second advance is
sanctioned, the balance of the previous advance not recovered shall be
added to the advance so sanctioned and the subsequent installments for
recovery of advances shall be fixed with reference to the consolidated
amount.
12. The recovery shall commence with the issue of pay for the month
following the month in which the advance was drawn.
13. The amount credited to GPF as arrears of pay revision granting D.A.
from which withdrawal is not allowed should be excluded from the credit
balance even if it is included in the Credit Slip from the A.G.
Recently, provision to down load the latest credit slip has been introduced
by the A.G, from the web site (httpt://agker.cag.gov.in/) with a PIN Number
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provided in the pay slip. In future no credit slip may be sent 10 the
subscribers.
FORMS
1.Application Form :Form B
2.Statement of Credits and Withdrawals :Annexure
3.Sanction Form :Form C
4.Bill for encashment of Advance :Form D
ANNEXURE FORM HAS'4 PARTS
a. Statement of credits and withdrawals for the period after the latest credit
card (slip)
b. Details of D.A. credited to base on withdrawal is allowed
c. Details of withdrawals made after issuing the latest credit card.
d. Abstract
ABSTRACT
The total of the above entries (a,b,c) and credits in the credit card, eligible
amount of advance, e.m.i., etc. are recorded in the Abstract.
Calculation of eligible amount for Advance
The GPF A/C details of a Subscriber are as follows
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PF Contribution 3000/month*8=24000
PF advance recovery DA Credited to OPF 4000/month*8=32000
DA Credited to GPF =40,000
Previous Advance drawn =60,000
Consolidated Advance =144000
(Total of the amount of previous advance + Balance amount existing before
the previous. advance has been drawn)
Outstanding Balance (144000- 32000) =112000
Detailed Entries in the Abstract
1. Total amount at credit as per last credit card/ card for the year 2007
150000
Less DA Arrears credited from which withdrawal is not allowed
40000(-)
Total at credit …… …………………………………………… 110000
2.Total amount credited to P.F. after issuing the last credit card
(Total of A and B above) 56000
3.Grand Total …………………………………………...…………….166000
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4. Deduct the amount of advance drawn after issue of the last credit card
(Vide credit furnished under C above) 60000
5.Net Balance of credit of the subscriber (3-4) on the date of application.(a)
106000
6. Outstanding Balance (b) 112000
7.Eligibility ,(3*106000)-(112000)/4 515000
8.Present Loan 50000
9.Consolidated advance (11200+50000) 162000
10.Recovery 4500*36 e.m.i
The Head of Department is competent to sanction non-refundable advance
up to 75% of the balance at credit. The quantum of NRA that can be
sanctioned by various other administrative authorities is specified in the
relevant delegation of financial powers of the respective departments.
Final Withdrawal (Closure)
(i) Final withdrawal of accumulation in the Fund is permitted when
subscriber quits the service (on retirement, dismissal, resignation,
compulsory retirement, removal etc.).
(ii) In case of death while in service.
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How to Apply for Closure?
(a) Application for closure has to be filed in Form E.
(b) The application duly filled in and signed by the subscriber/claimant(s)
is to be given to the department for forwarding the same to the
Accountant General along with requisite documents by the Head of
Office.
Conditions for Closure
1. Subscription and refund discontinued during the last three months of
i.e. (Rule 10).
2.A subscriber may at any time during the last one year of service opt to
close the account by giving option under Rule 30 (c), i.e., after stopping
subscription.
As per Government of Kerala Circular No.29/87/Fin. dated 24-4-1987,
arrears of dearness allowance shall not be deposited to the Fund of a
subscriber who had opted not to subscribe to the Fund as per 3rd proviso to
Rule 10. Such deposits if any will be treated as unauthorized and no
interest will be allowed.
Missing Credits
At times, schedules/vouchers are not received from the Treasuries for
various reasons and as a result some of the
subscriptions/refunds/arrears/withdrawals do not get posted in the account.
These missing credits/debits can be located and included in the
subscriber's account after proper verification of the accounts rendered to
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this Office by the drawing and disbursing officers/treasuries subject to
furnishing the following details duly certified by the Drawing and Disbursing
Officers in the case of Non-Gazetted subscribers and by the Treasury
Officers in the case of Gazetted subscribers.
1. Name of the Subscriber
2. GPF Account number
3. Name of the DDO under whom serving
4. Amount of subscription/refund/withdrawal
5. Salary month for which details are being furnished
6 Head of Account (up to Detailed Head) under which salary was drawn
7 Treasury/Sub Treasury where the salary was drawn
8. Treasury voucher number/challan number /Bill No.
9. Totals of the schedule amount enclosed in the particular voucher as
noted on the abstract in case of credit.
GPF Admission
1) The application shall be submitted in duplicate.
2) The amount of monthly subscription shall not be less than 6% of
the basic pay and shall not exceed the basic pay.
3) Those who have not completed one year's continuous service
shall submit a written consent to join the Fund.
4) Gazetted subscribers have to file the nomination with the
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Accountant General. In the case of Non-gazetted subscribers, the
nominations are to be accepted and kept by the Heads of Office.
Nomination
The subscriber shall file a nomination in the prescribed Form at the time of
joining the Fund as per Rules. No person other than a family member will
be nominated. The nomination of an unmarried subscriber will be
invalid on his getting married.
GENERAL PROVIDENT FUND HELP DESK
A Special Cell - General Provident Fund Help Desk - has been opened in
the Office of the Accountant General (A&E), Thiruvananthapuram, to attend
to the grievances of the subscribers. The difficulties of the subscribers are
attended to on priority basis by the officials at the Help Desk. The
subscribers are free to contact the Help Desk on all working days from
10.00 AM to 1 PM and 2.00 PM to 5.00 PM. Subscribers may contact the
Reception to approach the Help Desk. The Help Desk functions under the
supervision of the Deputy Accountant General (Funds).
Enquiries on GPF matters can also be made by calling in 0471
2525650, 0471 2330311 - Extn. 650
All enquires relating to GPF may be addressed to:
Senior Accounts Officer, 'GPF Help Desk'
Office of the Accountant General (A&E), Kerala,
Thiruvananthapuram - 695 039
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AN OFFICER HAS TO JOIN TO THESE SCHEMES
GENERAL PROVIDENT FUND (GPF)
The Officer has to forward the application on GPF Form A and Nomi-
nation to the DISM for admission to GPF within One year. The
minimum amount of subscription is 6% of Basic Pay.
Application Form A
Nomination Form
STATE LIFE INSURANCE S.L.I.
An officer has to join SLI Scheme within Two Years. The rate of SLI
Premium is based on Basic Pay. The First Premium is remitted to the
Treasury through Chelan and submitted to the DMO along with the
filled up form as noted below.
Application Form 1 Proposal Form Nomination Form
S.L.I. Rates
Basic pay Pay Range Premium(Rs.)
Up to Rs.4989/- 120
From 4990/- to 10789/- 175
From 10790/- to 16649/- 300
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From 16650/- and above 350
Group insurance scheme (G.I.S)
After joining the GIS/when the GIS is changed (deduction through pay
bill) the officer has to forward application to treasury on forms GIS-D
for TR 72 Certificate. Self attested copy of the TR72 certificate
obtained from Treasury is to be sent to DISM
PAY SCALE CLASS RATE(Rs)
16650-23200 & above A 250
10790-18000 & above B 200
5250 - 8390 & above C 150
4510 - 6230 & above D 100
FORMS
1. GIS .Kerala State Employees Group Insurance Scheme from B (Gazetted)
2. GIS -Kerala State Employees Group Insurance Scheme Form B (NGO)
3. SLI -State Insurance Department (official Branch) Form No.5
4. FBS - FBS Form -Fund FBS Scheme
5. FBS -Annexure iii -Transfer of Account of Staff
6. FBS –Form No.A -Final withdrawal of Money
7. Establishment salary bill -Form TR 51
8. Wages (PTS) Bill -Form TR 61
9. Bill for miscellaneous Payments -Form TR 42
10. Gazatted Officers Salary Bill -Form TR 46
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11. LIC Schedule -KKE335 (From LIC Offices)
12. GPF Schedule -Form TR104
13. GPF Application -Form B (For advance)
14. GPF Sanction -Form C (For Advance)
15. GPF Advance Bill -Form D (Bill Form)
16. GPF Annexure -Statement of credit & Withdrawals
17. GPF Nomination -Form No.1
18. Report of Transfer of charge -KFC Form No.7
19. Leave Application -Form No .13(R.113 Part l)
20. Sales Tax Chelan -Form no.8G
[(Department of commercial Taxes-The Kerala VAT rules-2005) Prepared in quadruplicate]
21. Last Pay Certificate
22. Travelling Allowance -TR 47( Gazatted)
LOCAL SELF GOVERNMENT FUNDS (including plan funds)
1. Letter of Allotment -Annexure C ll
2. Requistion for funds -Annexure C lll
3. Withdrawal of Funds (Bill Form) -Annexure C Vl (TR.59B)
4. Proceedings -Annexure C Vll
Please Note: This e version of the Training Manual is
prepared based on the book published by KERALA
STATE GOVT.AYURVEDA MEDICAL OFFICERS
ASSOCIATION. But they are not responsible for any
errors, if any, in this e version. We strongly
recommend you to attend the training classes
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provided by association to have a hand on
experience in handling the procedures. This book is
only an assisting manual. Please seek advice of
your senior officers, if you are in doubt.
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