• Send DC Bills in support of AC Bills duly countersigned by  the Controlling Officers within prescribed time limit for submission.
  • All  AC Bills must bear a rubber stamp in red Ink as “ A.C. Bills”.
  • Ensure that each type of recoveries amount shown on the bill matches with the details given in the respective recovery schedules.
  • Each bill must bear Voted/Charged details.
  • All bills should be prepared on the prescribed format only.
  • Challans for depositing Capital receipts should bear the complete classification (up to detail head level) along with the details of grant number, voted/charged details as applicable for the capital work from which the capital receipt has appeared.
  • The DDOs of PW, Irrigation, Minor-Irrigation, PHE and Soil Conservation Departments must ensure that their Non Tax Revenue Receipts (Cash and deducted from the bills of works) should be deposited directly under relevant Revenue Receipt head through treasury challan.
  • Utilization certificate shall be submitted within the prescribed time limit to this office and in the prescribed format through the Head of the Department and duly countersign by the Head of Department.


  • Except where there is order of any Court of Law, no bill should be drawn without budgetary provision.
  • Capital receipts and Revenue receipts should not be intermingled with each other.