CERTIFICATE OR SLIP

1. LAST PAY CERTIFICATE

TAMILNADU TREASURY CODE VOL 1 – TR 23

a. GIVEN TO AN EMPLOYEE BY OLD DRAWING & DISBURSING OFFICER AND HEAD OF

DEPARTMENT, UPON TRANSFER
b. MANDATORY TO OBTAIN SALARY IN NEW STATION.
c. TO BE ATTACHED WITH FIRST PAY BILL IN NEW STATION
d. CONTAINS
i. RELIEVING DATE
ii. OLD STATION SALARY, ALLOWANCES,
iii. DEDUCTIONS
iv. INSTALLMENTS
v. LIC NO
vi. GPF DETAILS
e. IF DDO NOT CHANGING, LPC NOT REQUIRED

2. PAY SLIP

TAMILNADU TREASURY CODE VOL 1 – TR 22

a. ISSUED TO SELF DRAWING OFFICER (GOVT SERVANTS WHOSE GRADE PAY IS ABOVE
RS.7600)
b. ISSUED BY ACCOUNTANT GENERAL/ PAY AND ACCOUNTS OFFICER
c. SANCTIONED MONTHLY SALARY AND ALLOWANCES CLAIM OF SELF DRAWING
OFFICERS
d. TO BE ENTERED IN TNTC FORM 41C

3. INCREMENT CERTIFICATE

TAMILNADU TREASURY CODE VOL 1 – TR 16 SR 13

a. ISSUED WHEN A PERIODICAL (ANNUAL) INCREMENT IS CLAIMED ON BEHALF OF A

GOVERNMENT SERVANT IN AN ESTABLISHMENT PAY BILL,
b. AN INCREMENT CERTIFICATE IN TNTC FORM 49 SIGNED BY THE COMPETENT
AUTHORITY SHALL BE ATTACHED TO THE PAY BILL.

4. RETRENCHMENT SLIP

TAMILNADU TREASURY CODE VOL 1 – TR 31

a. UPON OFFICE AUDIT, INTIMATION FROM THE ACCOUNTANT-GENERAL TO THE

TREASURY OFFICERTHAT MONEYS HAVE BEEN INCORRECTLY WITHDRAWN AND
THAT A CERTAIN SUM SHOULD BE RECOVERED FROM A DRAWING OFFICER:
b. THE TREASURY OFFICER SHALL EFFECT THE RECOVERY WITHOUT DELAY AND
WITHOUT REGARD TO ANY CORRESPONDENCE UNDERTAKEN OR CONTEMPLATED
WITH REFERENCE TO THE RETRENCHMENT ORDER.
c. AND THE DRAWING OFFICER SHALL WITHOUT DELAY REPAY THE SUM IN SUCH
MANNER AS THE ACCOUNTANT-GENERAL MAY DIRECT.
5. LETTER OF CREDIT

TAMILNADU TREASURY CODE VOL 1 – TR 16 SR 52(2)

TAMILNADU BUDGET MANUAL VOL 1 – PARA 17 (42)

a. IT IS A SYSTEM OF APPROPRIATION CONTROL

b. USED IN MAJOR SPENDING DEPARTMENTS WHERE PAYMENT IS MOSTLY BY
CHEQUES
c. REFERS TO THE INSTRUCTIONS ISSUED BY THE FINANCE DEPARTMENT TO
TREASURY/ SUB TREASURY OFFICERS INDICATING THE PERIODWISE ALLOCATIONS
FOR EACH DRAWING OFFICERS OF FOREST AND PUBLIC WORKS DEPARTMENTS
d. STIPULATES THE AMOUNT TO BE DRAWN BY OFFICER CONCERNED
i. FIRST NINE MONTHS FROM APRIL TO DECEMBER
ii. SECOND THREE MONTHS FROM JANUARY TO MARCH
e. EXCESS AMOUNT CANNOT BE CARRIED OVER TO NEXT FINANCIAL YEAR
f. THE INTENTION IS THAT THE DRAWAL OF CHEQUES BY THE OFFICERS OF THE
PLLBLIC WORKS DEPARTMENT AND FOREST DEPARTMENTS SHOULD BE REGULATED
WITH REFERENCE TO THE ALLOTMENTS FOR THOSE OFFICERS COMMUNICATED TO
THE RESPECTIVE BRANCHES OF THE STATE BANK OF INDIA.

6. CERTIFICATE OF CREDIT

TAMILNADU TREASURY CODE VOL 1 – TR 10 SR 6

a. GOVERNMENT SERVANT MUST ISSUE A RECEIPT FOR SUM RECEIVED ON BEHALF OF

GOVT
b. IF THE ORIGINAL RECEIPT IS LOST OR NOT AVAILABLE, A DUPLICATE OR COPY OF A
RECEIPT SHOULD NOT BE GRANTED FOR MONEY RECEIVED BY HIM.
c. INSTEAD, A CERTIFICATE OF CREDIT MAY. WHEN NECESSARY BE GIVEN THAT ON A
SPECIFIED DAY A CERTAIN SUM WAS RECEIVED ON CERTAIN ACCOUNT FROM A
CERTAIN PERSON
d. AND A FEE FIXED FROM TIME TO TIME SHALL BE LEVIED FOR EVERY SUCH
CERTIFICATE ISSUED TO A PRIVATE PARTY.

7. NON PAYMENT CERTIFICATE

TAMILNADU TREASURY CODE VOL 1 – TR 16 SR 2, TR 16 SR 51

a. IN CASE OF LOST BILLS PASSED BY DRAWING / CONTROLLING OFFICER TO TREASURY

OR LOST CHEQUES ISSUED TO PAYEE,
b. BEFORE ISSUING A NEW BILL OR CHEQUE, THE CONCERNED DRAWING OFFICER OR
THE CONCERNED BANK SHOULD FURNISH THIS NON PAYMENT CERTIFICATE
c. THIS CERTIFIES THAT PAYMENT HAS NOT BEEN MADE FOR THE BILLS OR CHEQUES
IN QUESTION , WITH REFERENCE TO RECORDS
d. UPON RECEIVING THIS CERTIFICATE, NEW BILL OR CHEQUE CAN BE GIVEN.
e. NEW CHEQUE TO BE GIVEN AFTER THE OLD IS TIME BARRED(3 MONTHS)
f. PARTICULARS OF LOST BILLS FOR WHICH NON PAYMENT CERTIFICATES ARE ISSUED
ENTERED IN A REGISTER IN TNTC FORM 115
8. NON DRAWAL CERTIFICATE

TAMILNADU TREASURY CODE VOL 1 – TR 16 SR 14

a. ARREAR PAY SHALL HE DRAWN ON A SEPARATE BILL AND NOT IN THE ORDINARY
MONTHLY PAY BILL.
b. THE DRAWING OFFICER SHALL CERTIFY IN EVERY ARREAR BILL THAT NO PART OF
THE AMOUNT CLAIMED HAS BEEN DRAWN PREVIOUSLY.
c. A NOTE OF THE ARREAR BILL SHALL INVARIABLY BE MADE IN THE OFFICE COPY OF
THE BILLS
d. IN CASE THE ARREAR IS DRAWN IN A NEW OFFICE, THE OFFICER-IN-CHARGE OF THE
NEW OFFICE SHOULD CLAIM THE ARREAR ONLY, AFTER OBTAINING A NON DRAWAL
CERTIFICATE FROM THE HEAD OF THE OLD OFFICE TO THE EFFECT THAT THE ARREAR
WAS NOT DRAWN BEFORE.

9. CONSOLIDATED TREASURY RECEIPT

TAMILNADU TREASURY CODE VOL 1 – TR 10 SR 17, 18

a. MONTHLY RECEIPT FOR AMOUNT RECEIVED AND CREDITED TO TREASURY IN

PREVIOUS MONTH, FROM FOREST DEPT AND PWD/ HIGHWAYS DEPT, ISSUED BY
TREASURY OFFICER TO CONCERNED DEPARTMENTS.
b. ON 10TH WORKING DAY OF EVERY MONTH, THE TREASURY OFFICER SENDS TO EACH
OF THE DISTRICT FOREST OFFICER WHO DEALS WITH THE TREASURIES IN HIS
DISTRICT, A CONSOLIDATED RECEIPT IN FORM TA 12( TN ACC CODE VOL 2) FOR THE
TOTAL AMOUNT RECEIVED AND CREDITED UNDER FOREST REMITTANCES DURING
THE PREVIOUS MONTH.( INSTEAD OF INDIVIDUAL RECEIPTS)
c. AN OFFICER OF THE PUBLIC WORKS / HIGHWAYS DEPARTMENT WHO KEEPS A
REMITTANCE BOOK (FORM 12) SHALL PREPARE AT THE END OF EACH MONTH A
CONSOLIDATED RECEIPT IN FORM 22 FOR THE WHOLE OF THE REMITTANCES MADE
DURING THE PERIOD AND SEND IT TO THE ASSISTANT TREASURY OFFICER /
ASSISTANT PAY AND ACCOUNTS OFFICER WITH THE REMITTANCE BOOK, WHO
UPON COMPARISON WITH THE SCHEDULE OF RECEIPTS (FORM T.A 10 IN THE TAMIL
NADU ACCOUNTS CODE VOLUME II) IN WHICH THE TREASURY RECORDS ALL
RECEIPTS RELATING TO THE PUBLIC WORKS / HIGHWAYS DEPARTMENT, SIGNS AND
RETURANS THE BOOK AND CONSOLIDATED RECEIPT.

10. DEATH CERTIFICATE

a. DEATH CERTIFICATE IS A VALUABLE DOCUMENT WHICH IS ISSUED BY THE
GOVERNMENT TO CONFIRM A PERSON’S DEATH, FACT AND CAUSE OF DEATH.
b. REGISTRATION OF DEATH IS TO PROVE THE PERSON’S TIME AND DATE OF DEATH,
TO RELIEVE THE INDIVIDUAL FROM SOCIAL, LEGAL AND OFFICIAL COMMITMENTS,
TO SETTLE PROPERTY INHERITANCE AND ENABLING THE FAMILY TO COLLECT
INSURANCE AND OTHER BENEFITS.
c. ALL DEATHS SHOULD BE REPORTED WITHIN 21 DAYS AT THE PLACE OF
OCCURRENCE.
11. CHALAN

TAMILNADU TREASURY CODE VOL 1 – TR 10 SR 10

a. THE CHALAN ACCOMPANIES A PAYMENT OF MONEY INTO THE TREASURY OR BANK

b. IT SHALL CONTAIN FULL INFORMATION AS TO-
i. (1) THE NATURE OF THE PAYMENT
ii. (2) THE AMOUNT PAID
iii. (3) THE GOVERNMENT SERVANT OR OTHER PERSON ON WHOSE ACCOUNT
THE PAYMENT IS MADE
iv. (4) THE HEAD OF ACCOUNT TO WHICH THE AMOUNT SHOULD BE CREDITED,
AND
v. (5) THE ALLOCATION OF THE AMOUNT BETWEEN GOVERNMENT AND
DEPARTMENTS, IF ANY SUCH ALLOCATION HAS TO BE MADE.
c. THE CHALAN SHALL BE PREPARED IN FORM 9, OR FORM 9B OR IN SUCH OTHER
FORM AS MAY BE PRESCRIBED UNDER THESE RULES OR IN A DEPARTMENTAL
MANUAL OR CODE
d. TO BE ISSUED IN TRIPLICATE COPIES – FOR PAYEE, FOR CONCERNED DEPARTMENT,
FOR TREASURY/ BANK.

12. VOUCHER/ BILLS

TAMILNADU TREASURY CODE VOL 1 – TR 16 SR 2(a)

a. A BILL OR OTHER VOUCHER PRESENTED AT THE TREASURY AS A CLAIM FOR THE

PAYMENT OF ANY AMOUNT BY THE GOVERNMENT
b. VOUCHER PRESENTED AT THE TREASURY AS A CLAIM FOR THE PAYMENT OTHER
THAN SALARY AND ALLOWANCES
c. MUST BE RETAINED FOR 3 YEARS
d. IT SHALL CONTAIN PARTICULARS OF-
i. (1) THE NATURE OF THE CLAIM;
ii. (2) THE AMOUNT CLAIMED;
iii. (3) THE PERIOD TO WHICH THE CLAIM RELATES, IF IT ARISES PERIODICALLY
E.G., CLAIM FOR PAY AND FIXED ALLOWANCES;
iv. (4) THE ORDERS SANCTIONING THE CHARGE: IF IT WAS INCURRED UNDER
SPECIAL ORDERS;
v. (5) THE AUTHORITY FOR ANY DEDUCTION MADE IN THE BILL
vi. (6) THE MAJOR HEAD COMPRISING SUCH-MAJOR HEAD (WHERE
NECESSARY) MINOR HEAD, SUB-HEAD, DETAILED HEAD AND SUB-DETAILED
ACCOUNT HEAD TO WHICH THE CHARGE (OR EACH PART OF IT) IS
DEBITABLE.
 LOANS AND ADVANCES
1. INTEREST FREE ADVANCES

TAMILNADU FINANCIAL CODE VOL 1 – ART 219

a. ADVANCE ON TRANSFER
b. FESTIVAL ADVANCE
c. EDUCATION ADVANCE
d. KHADI AND HANDLOOM CLOTH ADVANCE
e. PERMANENT ADVANCE
f. TANSI ADVANCE
g. TOUR ADVANCE
h. BIOGAS COOK STOVE ADVANCE
i. KUMBAKONAM UTENSIL ADVANCE

2. INTEREST BEARING ADVANCES

TAMILNADU FINANCIAL CODE VOL 1 – ART 219

a. HOUSE BUILDING ADVANCE

b. MARRIAGE ADVANCE
c. MOTOR CAR/ TWO WHEELER ADVANCE
d. COMPUTER ADVANCE
e. WARM CLOTH ADVANCE
f. CYCLE ADVANCE

3. FLOATING DEBT

TAMILNADU TREASURY CODE VOL 1 – PART 3 CH 6 INSTRUCTION 7-11

a. THIS IS A TEMPORARY DEBT OF THE GOVERNMENT, DUE TO LACK OF

GOVERNEMENT FUNDS
b. GOVERNMENT TAKES LOANS FROM RESERVE BANK OF INDIA AND PUBLIC
c. THE RBI, CENTRAL ACCOUNTS SECTION, NAGPUR INVESTS ITS NET CASH SURPLUS IN
TREASURY BILLS AND ALSO ENCASH THE SAME TO MEET THE COMMITMENTS OF
THE GOVERNMENT
d. IT MAY ALSO EXTEND WAYS AND MEANS ADVANCE (WITH INTEREST) UPTO
PERMISSIBLE LIMITS AND ADJUST FROM THE CASH SURPLUS OF THE STATE IN DUE
COURSE
1. ADDITIONAL CHARGE ALLOWANCE

TAMILNADU FUNDAMENTAL RULES – FR 49

a. WHEN A GOVT SERVANT, TEMPORARY OR PERMANENT, IS APPOINTED TO HOLD

FULL ADDITIONAL CHARGE OF ONE OR MORE POSTS, ADDITIONAL PAY SHALL BE
ALLOWED.
b. PERIOD OF ADDITIONAL CHARGE SHOULD BE MORE THAN 39 DAYS, INCLUDING
HOLIDAYS AND CASUAL LEAVE
c. ADDITIONAL PAY FOR HOLDING FULL ADDITIONAL CHARGE MAY BE GRANTED AT
THE RATE OF ONE FIFTH OF THE PAY DRAWN IN REGULAR POST OR HALF OF THE
MINIMUM PAY OF ADDITIONAL POST, WHICHEVER IS LESSER
d. MAXIMUM PERIOD OF PAY IS FIVE MONTHS

2. COMPULSORY WAIT

TAMILNADU FUNDAMENTAL RULES – FR 9(6) RULING 3

a. AFTER LEAVE OR TRANSFER, WHEN A GOVT SERVANT HAS COMPULSORILY TO WAIT

FOR ORDERS OF POSTING, SUCH PERIOD OF WAITING SHALL BE TREATED AS DUTY.
b. HE SHALL BE ELIGIBLE TO DRAW THE PAY PLUS SPECIAL PAY OF THE PREVIOUS POST
OR PAY PLUS SPECIAL PAY OF THE NEW POST, WHICHEVER IS LESS.
c. FOR THIS PURPOSE, NO TEMPORARY POST NEED BE CREATED.
d. NO NEED OF LEAVE APPLICATION FOR THIS PERIOD

3. FAMILY PENSION

TAMILNADU PENSION RULES – TNPR 49

a. WHEN A GOVT SERVANT DIES AFTER COMPLETION OF NOT LESS THAN ONE YEAR OF
CONTINUOUS SERVICE OR AFTER RETIREMENT FROM SERVICE, THE FAMILY OF THE
DECEASED MAY BE ENTITLED TO A FAMILY PENSION.
b. FAMILY HERE INCLUDE WIFE OR HUSBAND, (UNTIL RERMARRIAGE OR DEATH);
CHILDREN UPTO AGE 25 OR UNTIL THEIR MARRIAGE
c. ADOPTED CHILDREN ALSO INCLUDED.
d. APPLICABLE EVEN IF EMPLOYEE HAD COMMITED SUICIDE
e. AMOUNT OF MONTHLY FAMILY PENSION IS CALCULATED AT A RATE OF 50% OF
LAST PAY DRAWN FOR THE FIRST SEVEN YEARS OR UPTO THE DATE ON WHICH THE
DECEASED WOULD HAVE ATTAINED 65 YEARS OF AGE, WHICHEVER LESSER, AND
THEN 30% OF LAST PAY DRAWN
f. MINIMUM FAMILY PENSION IS Rs.7850 (7th pay commission w.e.f 1.1.2016)
g. DOES NOT INCLUDE DEARNESS ALLOWANCE
4. FOREIGN SERVICE

TAMILNADU FUNDAMENTAL RULES – FR 9(7) ,110-127

a. SERVICE IN WHICH A GOVERNMENT SERVANT RECEIVES SUBSTANTIVE OR

OFFICIATING PAY WITH THE SANCTION OF GOVERNMENT FROM ANY SOURCE
OTHER THAN THE CONSOLIDATED FUND OF THE UNION OR OF THE STATE OR OF
THE UNION TERRITORY.
b. NO GOVT SERVANT MAY BE TRANSFERRED TO FOREIGN SERVICE AGAINST HIS WILL
c. WHILE A GOVERNMENT SERVANT IS IN FOREIGN SERVICE, CONTRIBUTIONS
TOWARDS THE COST OF HIS PENSION MUST BE PAID TO CONSOLIDATED FUND ON
HIS BEHALF.

5. INVALID PENSION

TAMILNADU PENSION RULES – TNPR 36

a. A GOVT SERVANT WHO IS DECLARED BY THE COMPETENT MEDICAL AUTHORITY

(MEDICAL BOARD/ CIVIL SURGEON/ DISTRICT MEDICAL OFFICER) TO BE
PERMANENTLY INCAPACITATED FOR FURTHER SERVICE, EITHER MENTALLY OR
PHYSICALLY, INVALID PENSION MAY BE GRANTED
b. IF THE INCAPACITANCE HAS BEEN DECLARED BEFORE ATTAINING 53 YEARS OF AGE,
HEIR CAN BE APPOINTED TO THAT POST

6. JOINING TIME

TAMILNADU FUNDAMENTAL RULES – FR 9(10)

a. IT IS THE TIME ALLOWED TO A GOVERNMENT SERVANT IN WHICH TO JOIN A NEW

POST OR TO TRAVEL TO OR FROM A STATION TO WHICH HE IS POSTED.
b. JOINING TIME COUNTS FOR INCREMENT
c. IT INCLUDES PREPARATION PERIOD OF 6 DAYS AND TRAVEL TIME ON THE BASIS OF
ONE DAY EACH FOR
i. EVERY 400KM BY RAIL
ii. EVERY 320 KM BY OCEAN STEAMER
iii. EVERY 130 KM BY RIVER STEAMER
iv. EVERY 130 KM BY MOTOR VEHICLE
v. EVERY 25 KM BY ANY OTHER MEANS
vi. ACTUAL JOURNEY TIME FOR AIR TRAVEL
d. JOINING TIME MAXIMUM PERIOD OF 30 DAYS ALLOWED
e. UNAVAILED JOINING TIME UPTO 15 DAYS MAY BE CREDITED TO EARNED LEAVE
ACCOUNT
7. LIFE CERTIFICATE

TAMILNADU TREASURY CODE VOL 1 – TR 16 SR 67(A)(1)

a. THE PENSIONER OR THE FAMILY PENSIONER SHALL BE ASKED TO ATTEND

PERSONALLY AT THE TREASURY / SUB TREASURY / PENSION PAY OFFICE FOR DUE
IDENTIFICATION AT LEAST ONCE A YEAR BEFORE THE END OF JUNE EVERY YEAR.
b. IF THE PENSIONER OR THE FAMILY PENSIONER IS UNABLE TO ATTEND IN PERSON
FOR MUSTERING, A LIFE CERTIFICATE AS LAID DOWN IN SUBSIDIARY RULE 67(A)(I)
SHALL BE PRODUCED TO THE PENSION DISBURSING OFFICER BEFORE THE LAST DAY
OF JULY EVERY YEAR.
c. A PENSIONER OF ANY DESCRIPTION WHO PRODUCES LIFE CERTIFICATE IS EXEMPTED
FROM PERSONAL APPEARANCE.
d. THE LIFE CERTIFICATE SHALL CONTAIN IDENTIFICATION DETAILS OF THE PENSIONER
CONCERNED, DULY ATTESTED BY ANY OF THE FOLLOWING OFFICIALS
i. (1) AN OFFICER NOT BELOW THE RANK OF TAHSILDAR IN REVENUE
DEPARTMENT
ii. (2) REVENUE INSPECTOR.
iii. (3) DEPUTY TAHSILDAR OF THE AREA WHERE THE PENSIONER / FAMILY
PENSIONER RESIDES.
iv. (4) ANY GROUP A OR B OFFICER OF THE STATE GOVT. / GAZETTED OFFICER
OF THE CENTRAL GOVERNMENT.
v. (5) BANK MANAGERS OF BRANCH WHERE THE PENSIONER / FAMILY
PENSIONER RECEIVES PENSION.
e. IF THE PENSIONER OR THE FAMILY PENSIONER DOES NOT APPEAR FOR MUSTERING
OR DOES NOT PRODUCE THE LIFE CERTIFICATE, PAYMENT OF PENSION SHALL BE
STOPPED FROM THE MONTH OF AUGUST.

8. NUMBER STATEMENT

TAMILNADU BUDGET MANUAL VOL 1 – PARA 38, 39

a. THE NUMBER STATEMENT SHOULD SET OUT THE STAFF POSITION AS ON 1ST JULY IN
EACH YEAR
b. NUMBER STATEMENT INCLUDES
i. ANNEXURE 1 : PAY OF OFFICERS AND ESTABLISHMENT
ii. ANNEXURE 2: FIXED ALLOWANCES (DA, HRA, etc)
iii. ANNEXURE 3: ABSTRACT SPECIFYING TOTAL STRENGTH OF STAFF IN EACH
CATEGORY IN EACH DEPARTMENT, PERMANENT AND TEMPORARY, FILLED
AND VACANT
c. IT SHOULD BE SUBMITTED BY THE ESTIMATING OFFICERS TO GOVT FINANCE DEPT
ON 1ST AUGUST OF EACH YEAR
d. IT GIVES DETAILS OF THE NUMBER OF POSTS FOR WHICH BUDGET PROVISIONS ARE
TO BE MADE IN THE COMING YEAR.
9. PENSION PAYMENT ORDER

TAMILNADU TREASURY CODE VOL 1 – TR 16 SR 64

a. IN REGARD TO EACH PENSION SANCTIONED BY A COMPETENT AUTHORITY EXCEPT

IN THE CASE OF PAYMENT OF PROVISIONAL PENSION BY A HEAD OF OFFICE, THE
ACCOUNTANT GENERAL ISSUES A PENSION PAYMENT ORDER
b. A PENSION PAYMENT ORDERIS ISSUED IN TWO HALVES OF WHICH ONE KNOWN AS
THE DISBURSERS HALF IS KEPT IN THE TREASURY AT WHICH THE PAYMENT IS TO BE
MADE AND THE OTHER IS DELIVERED TO THE PENSIONER.
c. THE DISBURSING OFFICER MAY IDENTIFY THE PENSIONER WITH THE DETAILS
PROVIDED IN THE PENSION PAYMENT ORDER DISBURSERS HALF, EVERY TIME
BEFORE MAKING PAYMENT

10. PERMANENT ADVANCE

TAMILNADU FINANCIAL CODE VOL 1 – ART 94

TAMILNADU TREASURY CODE VOL 1 – TR 16 SR 18(a)

a. PERMANENT ADVANCES ARE GRANTED TO CERTAIN GOVERNMENT SERVANTS TO

ENABLE THEM TO MEET CONTINGENT CHARGES RELATING TO THEIR OFFICE BEFORE
DRAWING BILLS FOR THE AMOUNTS.
b. WHEN A PERMANENT ADVANCE IS SANCTIONED, IT SHALL BE DRAWN FROM THE
TREASURY ON A VOUCHER IN FORM 40 SUPPORTED BY A COPY OF THE ORDER
SANCTIONING THE ADVANCE.
c. THE SEVERAL ITEMS OF CONTINGENT EXPENDITURE WHICH ARE MET FROM
PERMANENT ADVANCE SHALL BE RECORDED IN ONE OR MORE REGISTER TO BE
MAINTAINED IN EACH OFFICE IN THE FORM PRESCRIBED FOR IT.
d. PERMANENT ADVANCE MAY BE RECOUPED AT THE MAXIMUM OF TWO TIMES IN A
MONTH, IRRESPECTIVE OF THE AMOUNT OF EACH BILL.
e. THE AMOUNT IN EXCESS OF EXPENDITURE NEED NOT BE RECOVERED
f. EXPENDITURE IN EXCESS OF ADVANCE RECEIVED MAY ALSO BE CLAIMED
g. INCREASE IN PERMANENT ADVANCE SANCTIONED BY DEPT HEAD FOR OFFICE HEAD,
GOVT FOR DEPT HEAD
11. TEMPORARY ADVANCE

TAMILNADU FINANCIAL CODE VOL 1 – ART 99

TAMILNADU TREASURY CODE VOL 1 – TR 16 SR 18(d)

a. TEMPORARY ADVANCES ARE DRAWN FOR MEETING SPECIFIC PURPOSES OF

CONTINGENT EXPENDITURE IN BILLS IN TAMIL NADU TREASURY CODE, FORM 40 A.
b. EXAMPLES : FESTIVAL ADVANCE, EDUCATION ADVANCE
c. REGISTER SHOULD BE OPENED IN FORM 57-A AND KEPT BY EACH TREASURY
OFFICER AND SUB-TREASURY OFFICER FOR THE PURPOSE OF RECORDING THE
ADVANCES DRAWN UNDER PROPER SANCTION FOR CONTINGENT EXPENDITURE
d. TEMPORARY AADVANCE SHAL BE RECOVERED, ADJUSTED OR REFUNDED IN CASH OF
ANY EXCESS OVER THE ACTUAL EXPENDITURE.
e. EXCESS EXPENDITURE CANNOT BE CLAIMED LATER
f. A BILL FOR THIRD ADVANCE FOR ANY PURPOSE SHALL NOT BE SANCTIONED, IF TWO
TEMPORARY ADVANCES ARE PENDING WITH THE DRAWING OFFICERS FOR MORE
THAN TWO MONTHS IRRESPECTIVE OF THE PURPOSE FOR WHICH THEY WERE
DRAWN.