Checklist for Bill Preparation

Before presenting a bill to the Treasury, the Drawing Officer may refer to the following points for preparation of a bill:


  • Bills must be prepared in the prescribed printed format.
  • Cutting /overwriting /alterations must be attested by the DDO with full signatures and date thereon.
  • Only a valid Drawing Officer can present the bill in the Treasury.
  • The sanction order annexed with the bill, should be issued by the Competent Authority.
  • The amount described in "UNDER RUPEES" should be mentioned in the prescribed place, in red ink and should be in round figures.
  • Head of Account entered in the bill must be correct.
  • Sufficient Budget must be available.
  • AG authority for drawl of money must be obtained.
  • Bills objected from the Treasury must be presented on the same Token number.
  • Sequence of the Bill Token Book must be maintained. If a Token is not to be used, it shall have to be cancelled

Bills of Contingent Expenditure:

  • Fully vouched contingent Bills exceeding Rs.1000/ should be supported with original vouchers.
  • All the vouchers should be passed for payment by the DDO.
  • Seal of stock entry should be appended on purchase voucher.
  • Certificate of the DDO regarding compliance of store purchase rules must be given on the bill.
  • Sanction of the Competent Authority should be annexed with the purchase bill.

Pay Bill

  • All deductions should be mentioned at the appropriate column.
  • Deduction schedules should be in prescribed format.
  • No of sanctioned posts against which salary is drawn is to be annexed with the bill
  • Category & pay scale should be mentioned against the permanent sanctioned post.
  • By Transfer entries should be reflected in correct column.
  • Procedure should be followed as per MPTC vol. Subsidiary Rule 121.
  • Post continuation order as per MPTC Vol. I Subsidiary Rule 256 must be entered on the bill.
  • For transferred employees, LPC must be attached with the bill.
  • Periodical increment certificate must be attached where required.
  • For new appointees, medical certificate must be attached with the first Pay bill.
  • Income Tax and Professional Tax deduction schedule must be attached with the bill

Medical Reimbursement Bills

  • The amount on the voucher should be passed by competent authority.
  • The prescription slip should be duly signed by the competent authority.
  • The limit for reimbursement fixed as per rule should be taken care of while preparing the reimbursement claim.
  • If the bill exceeds the fixed limit then competent sanction must be annexed.

T.A. Bills

  • The name of the employee, Post held, category, pay scale and extent of DA should be clearly mentioned.
  • The purpose of journey should be mentioned clearly in the bill.
  • The journey should be verified by the competent authority.
  • Out of state journey must be accompanied by competent sanction.
  • For Transfer claims , tickets must be enclosed.
  • Original receipts of transportation of house hold goods must be enclosed.
  • All TA claims outstanding for a period more than one year should be supported with a certificate as per MPTC Vol. I Subsidiary Rule 115.

Refund of Revenue Bill

  • The deposited amount should be verified by Treasury Officer.
  • The sanction of Refund should be issued by the competent authority.
  • All columns of the refund bill and the necessary certificates should be completed.
  • Bill is to be presented as per MPTC Vol. I Subsidiary Rule 564.

Grant-in-aid Bill

  • Original sanction order must be attached with the bill.
  • Countersignature of competent authority is essential.
  • Bank endorsement to be given. This is to be checked.
  • Certificate as per FD order dated 15.7.96 should be attached with the bill.