• Ensure submission of DC Bills in support of AC Bill in time.
  • AC Bills must be indicated clearly to distinguish it from other types of bills.
  • Ensure that the Schedules of recoveries under the Major Head 7610- Loans to Government Servant and 8009-state provident fund (other than class iv) and ALL India services officers are attached with the salary bills.
  • Confirm that recoveries amount shown on the bill matches with the details given in the respective recovery schedules.
  • Prepare bills on the prescribed printed format only.
  • All bills other than salary bills must accompany a copy of the relevant sanction orders.
  • All bills submitted based on re-appropriations orders for revised budgetary allocations must be supported with a copy of the relevant orders.


  • No bill should be drawn without budgetary provision.
  • Capital receipts and Revenue receipts should not be intermingled with each other.