In case of contingency bills, if form 4-B is being used, then Budget availability form 4AA needs to be filled in. in case T.R 30 form is being used, the budget appropriation column must be filled in and signed by the DDO concerned.
Proper GL Account/object code Vendor number and cost Centre must be written in bold format so that bill may be punched and expenditure recorded in the correct head of accounts.
Amount passed for payment must be signed by the DDO.
Amount of claim must be recorded in figures and words.
Conveyance Charges (A0388)
Bill on Contingent Bill Per forma T.R. 30
Sanction Letter/ order
Approved Conveyance Voucher(s)
Courier and pilot Services (A03205)
Bill on Contingent Bill Performa T.R 30
Sanction Letter/ Order
Voucher
Electricity charges (A03303)
Bill on contingent Bill Performa T.R.30
Sanction Letter/order
Copy of the Bill
Newspapers, Periodicals and Books (A03905)
Bill on contingent Bill Performa T.R.30
Sanction Letter/order
In case of purchase of books, the item(s) purchased must be entered in the relevant stock register and this fact must be recorded on the voucher.
POL Charges (A03807)
Bill on contingent Bill Performa T.R.30
Sanction Letter/order
Payment voucher specifying the item’s name, rate, quantity and amount.
Used Coupons (if applicable)
Prescribed limit of POL must have been observed.
Printing and Publishing (A03902)
Bill on contingent Bill Performa T.R.30
Sanction Letter/order
If printing has been done from any printing press other than the printing corporation of Pakistan (PCP), a certificate must be furnished from the Principal Accounting Officer (PAO) that the rates paid are cheaper than those of PCP.
NOC from Government printing press.
In case the cost of printing equals or exceeds Rs. 25000/- the following documents must be attached with the bill:
Three quotations
Comparative statement
In case the cost of printing equals or exceeds Rs. 100,000/- the following documents must be attached with the bill:
Newspaper clipping of tender advertisement
Comparative statement duly signed by the members of the purchase committee
Work order
Purchase of Stationery (A03901)
Bill on contingent Bill Proforma T.R.30
Sanction Letter/order
Voucher clearly specifying the item’s name, rate, quantity and amount, as well as the GST registration number of the vendor. The item(s) purchased must be entered in the stock register and this fact must be recorded on the voucher. Page number of the stock Register should be mentioned.
Sales Tax Invoice.
In case purchase equals or exceeds Rs. 25000/- the following documents must be attached with the bill:
Three quotations
Comparative statement duly signed by the members of purchase committee nominated for the purpose.
In case purchase equals or exceeds Rs. 100,000/- the following documents must be attached with the bill:
Newspaper clipping of tender advertisement
Comparative statement duly signed by the members of the purchase committee
Purchase/supply order
Purchase of I.T Equipment (A09203)
Bill on contingent Bill Proforma T.R.30
Sanction Letter/order
Voucher clearly specifying the item’s name, rate, quantity and amount, as well as the GST registration number of the vendor. The item(s) purchased must be entered in the stock register and this fact must be recorded on the voucher. Page number of the stock Register should be mentioned.
Sales Tax Invoice.
Certificate of quantity, quality and warranty (as per specification) may be recorded and signed by the DDO concerned.
In case purchase equals or exceeds Rs. 25000/- the following documents must be attached with the bill:
Three quotations
Comparative statement duly signed by the members of purchase committee nominated for the purpose.
In case purchase equals or exceeds Rs. 100,000/- the following documents must be attached with the bill:
Newspaper clipping of tender advertisement
Comparative statement duly signed by the members of the purchase committee
Purchase/supply order
Purchase of Machinery and Equipment (A09601)
Bill on contingent Bill Proforma T.R.30
Sanction Letter/order
Voucher clearly specifying the item’s name, rate, quantity and amount, as well as the GST registration number of the vendor. The item(s) purchased must be entered in the stock register and this fact must be recorded on the voucher. Page number of the stock Register should be mentioned.
Sales Tax Invoice.
Certificate of quantity, quality and warranty (as per specification) may be recorded and signed by the DDO concerned.
In case purchase equals or exceeds Rs. 25000/- the following documents must be attached with the bill:
Three quotations
Comparative statement duly signed by the members of purchase committee nominated for the purpose.
In case purchase equals or exceeds Rs. 100,000/- the following documents must be attached with the bill:
Newspaper clipping of tender advertisement
Comparative statement duly signed by the members of the purchase committee
Purchase/supply order
Purchase of Furniture and Fixture (A09701)
Bill on contingent Bill Proforma T.R.30
Sanction Letter/order
Voucher clearly specifying the item’s name, rate, quantity and amount, as well as the GST registration number of the vendor. The item(s) purchased must be entered in the stock register and this fact must be recorded on the voucher. Page number of the stock Register should be mentioned.
Sales Tax Invoice.
Certificate of quantity, quality and warranty (as per specification) may be recorded and signed by the DDO concerned.
In case purchase equals or exceeds Rs. 25000/- the following documents must be attached with the bill:
Three quotations
Comparative statement duly signed by the members of purchase committee nominated for the purpose.
In case purchase equals or exceeds Rs. 100,000/- the following documents must be attached with the bill:
Newspaper clipping of tender advertisement
Comparative statement duly signed by the members of the purchase committee
Purchase/supply order
Rent of Office Building (A03402)
Bill on Contingent Bill Proforma T.R. 30
Sanction letter / order
Lease Agreement Deed
Approval of the Deputy Financial Advisor (DFA) in case advance payment is being made.
If the rent being paid exceeds the limits, approval of the Finance Department
Rent Assessment Report
Certificate from the Works Department regarding rent
Repair and Maintenance of Furniture and fixture (A13201)
Bill on contingent Bill Proforma T.R.30
Sanction Letter/order
Voucher clearly specifying the repaired item’s name, the cost of parts replaced and the labour charges and the amount, as well as the GST registration number of the vendor. The transaction must be entered in the repair register and this fact must be recorded on the voucher. Page number of the repair Register should be mentioned.
Certificate of Satisfactory Repair.
In case repair and maintenance equals or exceeds Rs. 25000/- the following documents must be attached with the bill:
Three quotations
Comparative statement duly signed by the members of committee nominated for the purpose.
In case purchase equals or exceeds Rs. 100,000/- the following documents must be attached with the bill:
Newspaper clipping of tender advertisement
Comparative statement duly signed by the members of the committee
Work order
Repair and Maintenance of Machinery and Equipment (A13101)
Bill on contingent Bill Proforma T.R.30
Sanction Letter/order
Voucher clearly specifying the repaired item’s name, the cost of parts replaced and the labour charges and the amount, as well as the GST registration number of the vendor. The transaction must be entered in the repair register and this fact must be recorded on the voucher. Page number of the repair Register should be mentioned.
Certificate of Satisfactory Repair.
In case repair and maintenance equals or exceeds Rs. 25000/- the following documents must be attached with the bill:
Three quotations
Comparative statement duly signed by the members of committee nominated for the purpose.
In case purchase equals or exceeds Rs. 100,000/- the following documents must be attached with the bill:
Newspaper clipping of tender advertisement
Comparative statement duly signed by the members of the committee
Checklist For Speedy Processing Of Bills
General Instructions:
Khalid Jamil