Preface

This is the second edition of the” Notes on Dispensary Management”

This is prepared and published with many additions to the First Edition. Effort
has been made to add relevant changes in running Rules and to delete the out
dated Rules. Many more changes are being introduced by the Government day
by day, which are to be followed as such.
A Medical Officer who enters the Department of Indian Systems of Medicine,
Kerala Service faces many difficulties in handling the Dispensary and Office
Registers. As a Department newcomer in the Service he is unfamiliar with many
of Office Procedures, also.

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It is the responsibility of the Department to give sufficient training. To the newly

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appointed Medical Officers. Many Departments conduct such training

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programmes to the officers before they take charge.

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The K.S.G.A.M.O.Association has taken this matter very serious and
memoranda had been given to the Government and authorities time to time.

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Only, our Former Directors who had been in the seat since 2001 February took
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the demand at its face value. They, especially Dr.R.Ramabhadran, put the basic
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steps and with the aid of the Institute of Management in Government (IMG)
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formulated many training programmes including Service Matters. But training to

MOs before their joining in the department is not established yet.
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In these situations, the K.S.G.A.M.O.Association has taken the responsibility

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to conduct training programmes to the junior doctors with available facilities. This
book is intended to give the preliminary knowledge to them in Dispensary/Office
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Management.
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One of the important matters to be born in mind is that there may be slight
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differences in the Office Procedures in different districts or in the same district

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under different treasuries. So the Medical Officers are not supposed to follow
word by word descriptions in this book, but to understand the basic Rules. There
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may be differences in opinion in some matters, also.

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I extend my gratitude to all of my colleagues especially Dr.M.P.Mitra, Our

Patron, for their assistance in preparing this booklet.
I sincerely hope that the Medical Officer who enters the Service finds this
booklet helpful in their official dealings.

Dr.K.M.Madhavan B.A.M.
President, K.S.G.A.M.O.Association

Digitally signed by Dr.Sreeraj.S.K

DN: cn=Dr.Sreeraj.S.K, o=Govt.Of .Kerala,
ou=Dept of ISM,
email=sreerajsk80@gmail.com, c=IN
Date: 2010.04.05 12:44:00 +05'30'
All the pages of the registers shall be numbered serially and a
certificate to that effect is noted on the first page [(certified that this
register contains …pages (in words only)]

1. Attendance Register

Main entries are date including month and year in Malayalam Era
also, Week days, Public holidays (in red ink) Name, Designation etc.

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as is done in normal case. Weekly off for One day is available for

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every six days' continuous duty with or without CL. /CP.L. The W /off

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cannot be availed if there is more than six days' continuous absence /

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leave.
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20 Casual Leave (CL.) for all full time staff and Part Time Sweepers
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are allowed per calendar year.

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22 Compensatory Leave (CP.L.) for full time staff and 15 for Part Time
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Sweepers can be availed on compensation of duty entertained on

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Public Holidays except for Sundays per calendar Year.

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CL. shall not be availed more than fifteen days at a stretch. More than
two types of leave, i.e. CL, CPL, W /off or any other leave shall not be
taken continuously.

Other Duty (O.D.) is allowed for official duty entertained outside the
Dispensary (HQ) and same to be noted in red ink with details such as
proceedings number etc.

20 half pay leave (HPL) are available for each completed year serv-
ice
One leave for every 22 days for first year of Service and one per 11
days for the following years are earned (Earned Leave-E.L.) which
can be availed or surrendered for monitory benefit as per Rules.
Every event which will break the presence of the incumbent at the office shall be

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entered in the Attendance Register with red ink.

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[For Contract employees the conditions of duties, leave etc. will be specified in their posting

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order].

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2 .Casual leave register
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Only C.L and CPL are entered in this register .Date, Type of Leave,
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Date of commencement and termination of leave, Total leave taken /

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balance with initials of M.O. are the main entries. W /off or other types
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of leave are not entered in this register.

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3. Nominal Register
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Nominal Register is used for recording details of patients treated at

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the dispensary with name, address, age, F/M/C, complaints / diagno-

sis, medicines prescribed, and total number [daily or monthly as the
case may be].

As per the existing Department, Manual Pharmacist shall maintain

the Nominal Register. It may be either got written up by Medical
Officer or any other staff deputed for the work by the Medical Officer
in Charge of the institution.

REGISTERS CONNECTED WITH SALARY AND CASH PAYMENTS

[Gazetted Bills and details are not to be entered in these Registers]

4. Bill Register
Each Establishment Bill submitted to the Treasury is serially entered

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in the Bill Register (it is the Bill Number) including the bills of Local

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Self Government Institution (LSGI) i.e. Panchayath, Municipality etc.

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Main entries are Sl.No., date of the bill, purpose, gross amount of the
bill, date of reference sent and date of reply received, if any, signature
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of Medical Officer, amount passed for encashment, signature of
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messenger who is authorized to present bill at the Treasury

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(endorsement), date of encashment, and remarks, if any.

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Fresh serial number starting l (one) is entered during every fi-

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nancial year i.e. from first of April of each year and closed on 31 st of
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March.
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5. Pay Bill Register

One full page of the register both left and right side is used for each
incumbent excluding Medical Officer and P.T.sweeper. Entries for
each financial year are made on fresh page and continued till the end
of that financial year. The columns are different from those of new
computerized salary bill. Each and every changes in connection with
the Service of the officer, such as sanction of periodical increment,
Leave other than C.L. /C.P.L., transfer, joining duty etc. are entered.
Columns of the top of the page are filled by details of name,
designation, scale of pay, marital status, e[c: numbers of GPF, LIC,
SLI, GIS, and Sanction of GPF advance etc.
6. Acquittance Roll / Register
Every payment like Salary, Allowances, GPF advance etc.: to the
staff including retired employees, except MO's, are entered in the
Acquittance Roll. One page (both left and right side) used for each

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Bill. The bill number, Gross and Net amount, Date of encashment

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and name of Treasury are entered at the Top. Name of .employee,

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and designation and amount paid in cash are entered in the respec-

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tive columns. The employee to whom the payment is made shall put
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his signature with date. A one rupee revenue stamp is to be affixed
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for payments exceeding Rs.5,OOOI. The signature should be in such a

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manner that part of it on the stamp and part on the page. The
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Medical Officer should sign below the 'Signature of the paying officer'
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with name and below the 'Drawing officer'. A certificate "Checked in

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accordance with the paragraph of 432 (d) of KTC Vol. one" is written below on
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each page. Separate receipt may be used for retired hands and
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pasted on the respective page.

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7. Treasury Bill Book

Every Bill submitted to the Treasury except for Gazetted Officers
shall be through Treasury Bill Book. The columns are
l.Serial No.,
2. Bill No. and purpose of the bill in minimum words and month to
which the payment relates
3. Gross amount of the bill,
4. Amount in cash,
5. Payment through cheque etc. and
6. Nameof the messenger who carries the Bill.
Put dated signature of the Medical Officer in the respective column.
Date of entry of the previous encashment in the Cash Book is noted
with date and signature of the Medical Officer.
Generally one Treasury Bill Book is used for each financial year.
On the beginning of the next financial year requisition slip (last page

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of the book) duly filled shall be forwarded to the Treasury for new Bill

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Book. The columns left unused to be cancelled with red ink and

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signed. The first page of the new Bill Book shall be filled by the

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Medical Officer before submitting bills at the Treasury.
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Separate Bill Book shall be used for L.S.G.I. funds.
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8. Contingent Register
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All the details of expenditure from Contingency Fund are entered in the
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Contingent Register. Wages of P.T.S. are entered in this register.

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9. F.B.S. Register
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A register is maintained for entry of monthly subscription to Family

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Benefit Scheme. The accounts must be verified (reconciled) from the

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Treasury periodically. On transfer the FBS account of the staff that is

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transferred to the new station must be sent through a statement in

Annexure III. Make sure that the total amount is correct by multiplying
the monthly subscription with the number of months he served in the
institution plus (+) amount transferred when he joined in the institution.

The scheme is not applicable to the Officers except who were

already entered in the scheme.
10. Cash Book

ALL THE OFFICIAL MONEY TRANSACTIONS, INCLUDING

LSGI BILLS, MADE THROUGH THE MEDICAL OFFICER SHALL
BE ENTERED IN THE CASH BOOK IN THE SAME DATE, EVEN
IF THE TRANSACTION IS MADE THOUGH CHEQUE, DEMAND
DRAFT OR CHALAN ETC. EXCEPT BILLS OF GAZZETTED
OFFICERS,

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The columns in the left hand side (Receipts) are identical to those of

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Right hand side (Expenditure). The total of all entries in the identical
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columns of both sides shall be equal or tallied with. The columns are
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1. Date
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2. Voucher No.
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3. Particulars (Bill / Cheque No., Classification of payment etc.).

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4. Salaries
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5. Allowances (Festival Allowance, T.A. etc.)

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6. Permanent Advance
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7. Advance made for Special Purposes

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8. Miscellaneous (all other payments)

9.Total and
10. Initials.
All receipts are entered in the receipt page and expenditures in the
corresponding columns in the expenditure page. If the expenditure is
Less than the amount of the receipt page, the balance entered in the
column in which the amount exists as balance.
After all entries, a line is drawn across the page under which the sum
of each column is entered, both in red ink. The total is, also to be tallied
on both sides. Close the account with double line in red ink.

Before any fresh entry of the day, a non-transaction certificate is

recorded for non-transaction period. E.g. .. If the previous transaction is
on 10.12.2008 and present transaction is on 25.12.2008 the certificate

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is “No transaction between 11.12.2008 and 24.12.2008". The first entry

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must be 'Opening Balance'. Even if the opening balance is Nil, it should

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be noted and if anything exists, is entered in the respective column.

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Each entry should be attested by MO with initials. On closing put full
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signature and cash balance is noted in the red ink. After each month a
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verification certificate, "Physically verified and found agree to the cash

balance as Rs ..... (Rupees .....) Only" shall be written in the red ink
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with signature.
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11. Allotment Register

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Allotments sanction through DMO are entered with details such as

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number and date of Allotment letter, amount, issuing authority,

purpose, encashment, balance with classification (T.A, M&S etc.).
Presently most of the allotments are entertained through Local Self
Government Institution (LSGI) Secretary. The AI. Letter issued from
DMO, to be forwarded to the LSGI Secretary from whom another
Allotment is obtained on request. This Allotment letter is used for
encashment by bill / vouchers from Treasury as per proceedings noted
in Para under 'Encashrnent of LSGI Funds' of this booklet.

12. Miscellaneous Receipt Book and Register of T.R.5

Cost of auctioned materials such as empty bottles, ash and waste of
kashaya etc. is received by issuing acknowledgement of receipt of
money on the T.R.S (Miscellaneous Receipt). Double sided pencil

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carbon is used and duplicate copy is issued to the party. The details of

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amount received, number of the receipt, purpose etc. to be entered in

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the Cash Book in the same date itself.

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The Receipt Book should be kept in safe custody of MO for avoiding misuse.
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13. Chelan Register

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The amount collected through T.R.5 receipts, liabilities, return of

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overpayments etc. are submitted to Treasury through Treasury

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Chelan. The Chelan is filled in triplicate copy and original receipt

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from the Treasury should be kept safely. The details of transaction

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should be recorded in the Chelan Register.

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[The Chelan and T.R.S receipts are valuable records especially for audit purpose]

REGISTERS CONNECTED WITH OFFICE PROCEDURES

14. Auction Register

An Auction Register is maintained for recording auction proceed-
ings. The details are Date of auction, name of auctioned items, the
bid amount, the details of participant and final bidder, their signature,
and name of the authority of approval! Sanction etc.

The items to be grouped in viz.

I. Bottles etc.
II. Plastic containers and bags
III. Ash and Kashaya Waste.

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The sanction authority for groups I & II is DMO and group III. is Head

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of the LSGI.

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The auction is done after getting sanction from the concerned au-
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thority on request of the MO for the same noting the stock of the
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materials to be auctioned. The notice should be issued 15 days prior

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to the auction with required details. The bidder should put an earnest
money 1 % of the assessed value subject to the minimum 10 rupees.
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Collect 50% of the bid amount from the final bidder including earnest
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money. After final approval of the auction by the authorities the full
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amount is collected including Sales tax (ST) and Additional Sales tax
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(A.S.T) (or VAT). The amount is paid at the Treasury through

separate Chalans one for bid amount and another for tax in different
account heads. The tax rate, Chelan, Alc head etc. may be authorized
from the Sales Tax Office. The original Chelan receipts received from
treasury should be kept safely after recording details in the Chalan
register. All the cash transactions should be entered in the Cash
Book.
15. Personal Register
This register is used for registering correspondents to and from the
Institution. The columns are
1. Serial Number
2. Current Number
3. Topic of the letter with no. and date of the sender
4. To whom the letter is forwarded 5.Action taken etc.

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Letter or Proceedings of DMO, DISM, or other offices are entered in

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the Register serially by giving the 'Current' numbers as Cl/08 (for

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2008), C2/08 and C3/08 etc. Fresh Number starts from the beginning
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of each Calendar Year, and continues as such to the end of that
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calendar year. If the document is sent or received in continuous with

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or related to an existing one no new 'C' number is to be given, but to

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be entered giving next serial number under the old Current number
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and filed in the specific file, itself.

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The Current number of a particular file is not to be changed, for it will

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cause many difficulties in dealing.

The register is designed for the use of Clerks in offices. Therefore it is

not essential to fill all the columns as mentioned in the Personal
Register.
16. Fair Copy Register
The Fair Copy Register is maintained for registering documents sent
out officially to other offices or persons. It is used as the Register of
accounting Service Postage Stamps, also. [Now ordinary postage
stamps are also used in offices].

The main entries are

1. Serial Number
2. Date

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3. Existing balance of stamps (in Rupees)

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4. File or Document number

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5. Addressed to whom....

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6. Cost of stamp used A
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7. Balance
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8. Initials.
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If the document is not sent by post, but served through messenger or

by hand, that should be entered in the register and noted.
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17. Local Delivery Book

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Official letters to other local offices / persons may be served through

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messenger by entering the same in the Local Delivery Book. This will
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be an official record of the receipt of the document by the latter office

/ person.
18. Periodical Register
Letter or documents sent or received in periodical intervals are
entered in the Periodical Register. Statements of Reconciliation, Ex-
penditure (both are monthly statements), Indent of Medicine (termly)
etc. are sent periodically.
19. Office Order Book
If the Orders issued to the subordinate staff need to be kept as a
written document, it may be served through the Office Order Book
and noted by the staff concerned.

20. Visitors' Diary

This book is kept for recording visits, remarks and suggestions of the
'VIP' visitors.

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21. Movement Register

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It is used for entering movements of the Staff out of the Office for

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official purpose.

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22. Government Servant Treated Register
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Formerly MO (Ay) had no authority to issue Medical Certificate to
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Government Servants even if they are treated at the Dispensary

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where the MO is working. The name and particulars of the patient

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and treatment done were reported to the DMO and the DMO will
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issue the M.C. All these details were recorded in the Government
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Servant Treated Register. At present MO has been approved as

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Authorized Medical Attendant (i.e. has the power to issue M.C. and
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Medical Reimbursement Certificates). Therefore, this register is not

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an essential one and need not to be maintained. However, some

Auditors suggest maintaining this register for future reference of the
treatment given to the Government Servants.
23. Management Committee Minutes Book
A committee named 'Hospital Management Committee' is formed by
and under the presidentship of the LSGI President to manage the
daily activities of the institution for the sake of the customers
(patients)

24. Landed property register

Particulars of Landed Property is recorded in the register

25. Uniform Register
Paramedical and other subordinate staffs are bound to wear Uniform
during their duty time. The distribution of Uniform cloths is recorded
in this register. Now an annual allowance is given instead of Uniform

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cloths. The stitching charge, washing allowance etc. are not given

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separately.

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Although the Uniform cloth is not supplied as such, the receipt of the
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allowance may be recorded in the Uniform Register.

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26. STOCK REGISTERS

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A number of Stock Registers are maintained in the institution.

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Some of them are in two type‟s viz. 1. Main Stock registers which are
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maintained by the Medical Officer and 2. Sub Stock Registers (OP /

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IP) which are maintained by Pharmacist or Para Medical Staff in

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Charge or by MO himself in their absence.

All the materials supplied to the institution shall be entered in the

Main Stock Register concerned. The date of receipt the material,
number of invoice/ bill with date, unit, cost, brand and quality are all
to be noted. The outstanding balance i.e. existing balance plus
receipts should be written correctly. The page number shall be noted
in the invoice against each item. The actual stock must be verified
eventually.

The stock of articles such as Furniture, Library Books, Medicine,

Fuel etc. is verified at the end of each Financial Year. The stock cer-
tificate also to be recorded as “Annual stock of Furniture is verified
on 3ptMarch .... (year) and found agree with the book balance".

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The stock may be carried over to the next financial year as opening

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balance under a line drawn in red ink indicating the change of

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financial year or even to the next page. At the end of each page, the

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stock is carried over to the next page noting 'Carried Over (C/o) to
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the page no 'and entered in the new page as 'Brought from (B/f)
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the page no …..

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26. Stock Register of Fuel (Main)

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Receipts in Kilograms / Metric ton for wooden fuel and number of

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cylinders for LPG (considering the weight is uniform) are entered in

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red ink. The fuel is issued to OP/IP through the indent book. The
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wooden fuel is purchased through quotation notice as per purchase

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Rule (Chapter VI of Kerala Financial Code)

27. Stock Register of Kashaya Choorna (Main)
The entries are just like as the stock register described above. Medi-
cine received from different sources such as Department, LSGI etc.
and for different purpose as Medical Camp, Projects for Old age
people etc. may be entered in different Registers.
The Department Medicines are supplied by 'Oushadhi'. Three copies
of invoice should be sent to the DMO after entering the page no. of
Main Stock Register. The following certificates are also to be written.

1. The Medicines as per the Invoice have been received in good

condition.
2. The rate and cost are checked and found correct.

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3. The stock of the medicine has been entered in the stock register.

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and page number is noted.

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28. Stock Register of Prepared Medicine (Main)

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All the entries and proceedings are same as those of Kashaya

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Choorna Register. Care must be given to record the number of pack-

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ets/Bottles/Kilo gram/Number (Pills) /of each item.

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29. Indent Book

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The materials Stocked in the main Main Stock are issued through
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Indent Book. The required items are prepared in the indent book by
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the staff in charge after consulting MO, who sanctions the same' as
noted in red ink' and by diminishing them from Main Stock Register.
The staff in charge receives them. Both the officers shall sign in
The Indent Book. .

The columns are

1. Item no.
 2. Name
3. Unit
4. Quantity indented
5. Quantity sanctioned (in red ink)
6. Quantity issued,
7. OP/IP stock register page no.
It is helpful if the existing balance in the main stock, balance after
issue (with main stock page no.) is noted in the Indent Book by which

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correct stock balance is maintained in each time.

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All the items in the Main Stock (medicine, fuel etc.) should be utilized

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for the specified purpose and must be distributed
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Through Indent Book. The items in the main stock stored up as per
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different main stock registers can be issued through one Indent

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Book.
30. Stock Register of Miscellaneous Articles
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Stock of Ash and Kashaya Waste is entered periodically / monthly.

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These should be disposed yearly or at proper time after completing

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the auction proceedings. Nowadays LPG is used in many institutions

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where there will be no ash waste.

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[An appeal is forwarded by the K.G.A.M.O. Association to the

Government to consider the Kashaya Waste as I solid waste' and to
give sanction to dispose it as such which is under consideration].
31. Stock Register of Empty Containers
Stock of empty containers such as bottles, plastic containers, plas-
tic bags etc. are written in this register on receipt of medicines and
disposed yearly or at proper time by auction.
32. Stock Register of Weights and Measures
Weighing Balance / weights (brass/iron) and measuring vessels
are written in this register. These should be verified and stamped
from the Legal Metrological Department in each financial year. Now
biannual certification is carried out by the said department .

Here are some registers which do not need any introduction.

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33. Stock Register of Stationery Articles

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34. Stock Register of Sundry Articles

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35. Stock Register of Office Equipment
36. Stock Register of Kitchen Utensils

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37. Stock Register of Hospital Accessories
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38. Stock Register of Furniture
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39. Stock Register of Library Books

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40. Stock Register of Registers and Printed Forms

All the registers and printed forms received from' LSGl/ DMO should entered in
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this register and diminished when issued for use.

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` REGISTERS USED IN OP/IP

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There many registers in the OP/IP maintained by the staff in charge.

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If the staff is on leave or the post is vacant, otherwise no one is

deputed to it as per Department Manual! Rules, MO will be in charge,
1. Stock Register of Kashaya Choorna (sub stock)
2. Stock Register of Prepared Medicine (sub stock)
3. Stock Register of Fuel (sub stock)
 Registers used in IP hospitals

1. Daily Expenditure of Dietary Articles

2. Patient Diet Register.

3. Duty Register

4. Levy Register

5. Daily Expenditure of Rice

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6. IP Admission Register

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7. Dhabi Register.

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There may be more registers for different purposes and other stock registers for
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articles supplied from LSGI or other government agencies in different

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institutions.
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Important Points on preparing Salary Bills

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1. Sealing amount to be noted in red ink as 'Below Rs ... .. (Ru-

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pees .....)' At the top. The sealing amount is +1 Rupee to the amount
encashed that is amount in 37 th column.
 2. A ten digital code is entered on the top, indicating Treasury,
Department, and Drawing and Disbursing Officer (DDO) by a speci-
fied seal.

Treasury Dept DDO

Code Code Code

1505 320 020

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"This sample code is for GAD Vailathur at Malappuram District.

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3. Bill No. (Red ink).

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4. Account Head (red ink). A
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Eg. 2210-02-101-9701 Salaries (Establishment Pay).
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2210-02-101-9702 Wages (of PTS).

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5. Certificates which are not included in the printed bill form.

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6. Signature with Date.

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7. Endorsement [„please pay the amount Rs .... (Rupees ..... ) to

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(Name, designation of the messenger) whose signature is attested.'].

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8. Attestation of the signature of the messenger.

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9. Schedules of SLI FBS, GIS, LIC etc.

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10. 'Received Pay Order Cheque' is signed by the Medical Officer and by the
messenger before presenting the Bill at Treasury.

The Bills are prepared in blue or black ink. Changes in salary due granting
of periodical increment of increase in the rate of DA , Proceedings of ELS
sanctioned, Transfer, Joining duty etc. should be
Noted in red ink against whom the changes is effected with no. and
date of order / proceedings. E.g. ' Periodical Increment sanctioned as per
proceedings no .... Dated of District Medical Officer (ISM), [District].

Basic Pay raised from Rs to Rs .... With effect from (date of effect). and
The same is authorized and noted in the connected office records’. The
signature may be put -in Green ink.
The Last Pay Certificate
When the service of a staff in the institution ceases due to transfer or

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retirement or any other reason his Last Pay is recorded in LPC form

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and sent to the authority concerned.

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On transfer, firstly a relieving certificate is given to the staff to join
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at the new station. (See the format) On his joining at the new station,
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the officer in charge reports and his salary details are sent to the
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office noting the details of his salary, deductions etc. The details of
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Office Order, GPF Account No., GPF Advance, if any, etc. also be
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noted. This LPC in original to be attached to his salary bill noting the
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date of joining with the signature of MO. If he has availed any joining
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time, that also to be noted.

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If on retirement the LPC of the staff to be sent to DMO. He needs

a Non Liability Certificate (NLC) to receive his pensionery benefits.
But, only after an effective audit by the Department is done for the period when he
has been serving in the institution and after a final report is approved by the
authorities, the NLC is to be given. If you give the NLC before the audit is
done, and any liability found later, you may be bound to pay it. If the
 staff is working on temporary basis, his pay for the last month is
disbursed only after fixing the liabilities, if any.

NON LIABILITY CERTIFICATE

(Circular No.5/83/Fin Dated 9.02.1983

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Certificate that…… (Name and Designation at the time of retirement) while she/he

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was working in this institution for the period from …to …/retired on …..

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Place Signature of the MO

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Date

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(Office Seal)
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RELIEVING CERTIFICATE
This to certify that …..(Name, Designation and institution) has been relieved off
his/her of the FN/AN of …. (Date) who has been transferred to … (Name of the
institution and place) to join as (Designation) as per proceeding no …..Dated …of
DISM, Tvpm/DMO(ISM), (District)
He /She has availed ….Casual leave and….Compensatory Leave during the calendar
year
Place Signature of the MO
Date
 OFFICIAL LETTER
You will have many occasions to send letters or reports to the
DMO or to other offices or persons in your official capacity .All
these to be done more or less as follows

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No.C…../10(for 2010) Office of the Govt Ayurveda dispensary

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…………………………………..........................

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Date…………………………………………………
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Sir,
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Subject : (in Minimum words)-Reg:

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Reference : Note the no and date of to which the matter pertaining

to/Referred to Or “NIL” if it is a fresh matter
To

CONTENT
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Office seal Yours Faithfully

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Signature with Designation

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Probation

Medical officers appointed through direct recruitment /by transfer shall be

on probation for two years from the date of joining.He,with in the period of
probation ,shall pass the Account Test for the Executive Officers or
Account Test (lower ),if he has not already passed the same

TEXTS FOR ACCOUNTS TEST

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PAPER I 1.Kerala Budget Manual Chapters 1 to 4, 5, 6

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2. Kerala Financial Code Vol I&II

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3. Kerala Account Code Vol.I
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PAPER II 1.Kerala Service Rule Vol I&II (Part I, II, III)
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Quotation 
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(Ref.: Ch.: VI of Kerala Financial Code)

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1. Permission to be availed from the LSGI for every occasion or financial

year to purchase Wooden Fuel.
2. Notice for quotation shall be issued 15 days prior to the purchase of fuel
for a period of three months at a time.
3. The Quotationer should be asked to submit quotation in sealed envelope
superscript as 'Quotation for Fuel' with no. and date of quotation notice
along with his own name and address.
4. The rate of fuel is either quotation rate or the rate noted the market rate
obtained from the Taluk Tahasildar whichever is less. The condition is
also noted in the quotation notice.
5. The quotations will be opened only on the specified date and time. After
proceedings are over the quotations should be kept along with the
envelope noting the details required.
6. Two copies of the bill of cost (voucher) are prepared and signed by the
lowest Quotationer when the fuel is supplied.

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7. One copy of the bill of cost to be attached to the LSGI bill after

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completing the formalities noted in the para 'bills and vouchers'.

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8. The file, receipts, bill of cost etc. shall be kept safely.

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ENCASHMENT OF LSGI FUNDS

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The utilization of allotment from LSGI will be done as per the following
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proceedings.
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There are various types of Funds are allotted to the Dispensary for different
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purposes such as Dept.(ISM) Fund allotted through DMO, Peoples

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Campaign Programme Fund, Maintenance Grant for LSGI etc. All these are
encashed as per proceedings noted below.

1. Forward a request for fund required in Annexure C III (Specified Form

used for the purpose).
2. The secretary will sanction the required amount in Annexure C II
(Allotment letter). .

3.A proceedings to be prepared on Annexure C VII by the MO (Drawing

and Disbursing Officer IDDO) noting the file no. as order no in the form,
the account head, no. and amount of Al letter (LSGI), Purpose, No and
Date of Project, if any, DPC Approval No and Date ( for plan fund) etc. This

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proceeding to be attached to the Bill.

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4. The Bill is prepared in Annexure C VI (TR 59B).

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5. Vouchers, Al Letter (original), Proceedings (original) are attached to the
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Bill and submitted to Treasury as per encashment procedure.
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6. Amount above Rs.I0001- shall be paid only by D.D./Banker's Cheque.

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7. All the documents pertaining to the encashment and utilization of any

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Fund to be kept safely and to be produced to the audit party when and
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where they demand to do so.

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Main audits
.
1.Performance Audit

2.Local Fund Audit

3.A.G Audit

4.Department Audit
 MEDICAL OFFICER ON GAZETTED RANK

In 1997 Govt. had declared all the Officers in the State Service, drawing
a basic scale of Rs. 2000-6500 or above, excluding those who on time
bound scale, are Gazetted Officers including Medical Officers [Order No.
290/97 Dt. 25.2.97]. But only on 2005 the amendment of Special Rule of
ISM Department has been completed [GO (P) No.93/2005/H&FWD
Dt05.04.2005}. Thereafter the Accountant General has issued Pay Slip to

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Medical Officers in the Department.

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Some office procedures are different from those of Son Gazetted Officers.

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The Medical Officer who is on First appointment shall report to the

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District Medical Officer (ISM) with all Original Records. A declaration of
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'Home Station' to be submitted at the time of appointment. The DMO will
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give the proceedings to join and take charge of the institution. After joining
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duty he has to report to DMO (Joining Report), eventually.

(Six) copies of Report of Transfer of Charge (RTC- Form No.7) to be
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filled and signed by both Relieved Officer (who relived off his charges) and
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Reliving Officer (New Officer). Copy of RTC is sent to- AG, DMO, Treasury,
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and kept with Office file and by both officers. On the overleaf of RTC a
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covering letter is already included which also to be filled and sent to AG. To
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Treasury the RTC is to be sent along with a covering letter noting the name
of Treasury under which the institution situates where the relived officer
has to join.
A charge list of the stock of all articles in the institution which is prepared
by the relieved officer, should be signed both officers after verification. The
copy of the Charge list to be sent to DMO only, not to other authorities.
Signature of MO should be attested by another Gazetted Officer on
Specimen Signature card issued from the Treasury on request and to be
produced at the Treasury before submitting a Bill.

1. The Salary of MO (as Gazetted Officers) has drawn on the basis of Pay
Slip issued by the A.G (Kerala), Tvm-695039.

2. The Periodical Increment, Leave (except CL and CPL), ELS etc. are
sanctioned by the AG.

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3. A Service Book and an Entitlement Register are also to be sent to AG

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through DMO.

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4 No details of the Officer is entered in the Pay Bill Register, or other

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Establishment registers. No entries to be made in the Acquittance Roll,.

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Cash Book etc. in connection with the encashment of salary of the MO.
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Treasury Bill Book is not used for drawing salary.

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The Salary Bill is Prepared on TR 46 (Gazetted Bill).

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TR. 46 Bill (Gazetted Bill).

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Main Entries are noted below (excluding normal entries)

1.On the top sealing amount.

2.SDO code which is obtained from the Treasury on producing Pay Slip.

3.Gazetted Entitlement number which is noted in the Pay Slip.

4.[E.g. G.E.No.22 fBIAY /M-01l665 (sample)].

4. GIR/PAN Number (Account no. connected with Income Tax
Department). An MO is obliged to file Income Tax Return in every financial
year, even though he is not liable to pay any income tax. He has to register
for a Permanent Account Number (PAN) at income tax office and till that
"Applied for" may be entered in the column.

The PAN processing services are now done by authorized TIN - Facilitating
Centers. (Federal Bank Branches are now authorized

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5.Account Head (E.g. 2210-02-101-97-01 Salaries)

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6. Left half of the page is for Credits (A) and Right half is for deductions (B)

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and A-B is the resultant amount in cash.

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7. One Rupee Revenue stamp is affixed and signs over it.
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8. Received Pay Order Cheque (signature).

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 GPF ADVANCE

The Govt. has delegated the power to the Medical Officer to sanction the GPF
Advance to the subordinate staff up to Rs. 50,000 (Rupees Fifty Thousand). It is the
responsibility of the Medical Officer to sanction the advance properly and to assure

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repayments. So he must pay attention to the day to day changes in the Rules.

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1. The Advance may be provided to the following purpose

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a. To pay the expenses in connection with the treatment of the illness of the
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applicant or of members of his family and any person actually depends upon him or
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to pay outstanding amount of account of a loan expressly taken for this purpose
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b. To pay for the overseas passage for reasons of health or education of the
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subscriber [or as in clause (a) above], and also to meet the cost of education outside
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India, or Technical education having more than three years duration in India beyond
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the High School stage.

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c. To pay for the cost of general education beyond the high school stage for
University Degrees of the Subscriber etc.
d. To pay the obligatory expenses on a scale appropriate to the
subscriber's status in connection with the marriage, funeral or ceremonies
which by the religious or social custom of the applicant it is incumbent on
him to perform.

e. To purchase consumer durables such as Television, Washing Machine,

Video recorder! Player, computer etc.
1. The advance amount should not exceed 75% of the credit balance.

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2. The advance amount to be recovered from the subscriber in equal

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monthly installments (e.m.i.) and the number of the installments shall not
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be less than 12, unless the subscriber so elect, or not more than 36.
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3. The monthly installments shall be fixed in multiples of Rs.lO. /-

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4. The sanctioning authority will assure the recoveries

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5. The sanctioning shall record in writing its reasons for granting the
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advance.
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6. The advance shall not be granted to subscriber during the last one year
of service who elected not to subscribe to GPF preparatory to retirement.

7. The advance shall not be granted unless a period of six months has
elapsed after grant of a previous temporary advance.
8. There should be at least four months gap between a temporary advance
and non-refundable advance taken for the same purpose

9. All application for advance should be supported by the latest annual

account slip (credit card Islip).

10. All the temporary /non refundable advance or both to be taken into

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consideration for determining credit balance.

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11. When there is an advance running and a second advance is
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sanctioned, the balance of the previous advance not recovered shall be
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added to the advance so sanctioned and the subsequent installments for

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recovery of advances shall be fixed with reference to the consolidated

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amount.
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12. The recovery shall commence with the issue of pay for the month
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following the month in which the advance was drawn.

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13. The amount credited to GPF as arrears of pay revision granting D.A.
from which withdrawal is not allowed should be excluded from the credit
balance even if it is included in the Credit Slip from the A.G.

Recently, provision to down load the latest credit slip has been introduced
by the A.G, from the web site (httpt://agker.cag.gov.in/) with a PIN Number
provided in the pay slip. In future no credit slip may be sent 10 the
subscribers.

FORMS

1.Application Form :Form B

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2.Statement of Credits and Withdrawals :Annexure

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3.Sanction Form :Form C

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4.Bill for encashment of Advance :Form D
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ANNEXURE FORM HAS'4 PARTS
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a. Statement of credits and withdrawals for the period after the latest credit
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card (slip)
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b. Details of D.A. credited to base on withdrawal is allowed

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c. Details of withdrawals made after issuing the latest credit card.

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d. Abstract
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ABSTRACT

The total of the above entries (a,b,c) and credits in the credit card, eligible
amount of advance, e.m.i., etc. are recorded in the Abstract.

Calculation of eligible amount for Advance

The GPF A/C details of a Subscriber are as follows

PF Contribution 3000/month*8=24000

PF advance recovery DA Credited to OPF 4000/month*8=32000

DA Credited to GPF =40,000

Previous Advance drawn =60,000

Consolidated Advance =144000

(Total of the amount of previous advance + Balance amount existing before

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the previous. advance has been drawn)

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Outstanding Balance (144000- 32000) =112000

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Detailed Entries in the Abstract
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1. Total amount at credit as per last credit card/ card for the year 2007
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150000
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Less DA Arrears credited from which withdrawal is not allowed

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40000(-)
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Total at credit …… …………………………………………… 110000

2.Total amount credited to P.F. after issuing the last credit card

(Total of A and B above) 56000

3.Grand Total …………………………………………...…………….166000

4. Deduct the amount of advance drawn after issue of the last credit card

(Vide credit furnished under C above) 60000

5.Net Balance of credit of the subscriber (3-4) on the date of application.(a)

106000

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6. Outstanding Balance (b) 112000

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7.Eligibility ,(3*106000)-(112000)/4 515000

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8.Present Loan 50000
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9.Consolidated advance (11200+50000) 162000

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10.Recovery 4500*36 e.m.i

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The Head of Department is competent to sanction non-refundable advance

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up to 75% of the balance at credit. The quantum of NRA that can be

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sanctioned by various other administrative authorities is specified in the

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relevant delegation of financial powers of the respective departments.

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Final Withdrawal (Closure)

(i) Final withdrawal of accumulation in the Fund is permitted when

subscriber quits the service (on retirement, dismissal, resignation,
compulsory retirement, removal etc.).

(ii) In case of death while in service.

 How to Apply for Closure?

(a) Application for closure has to be filed in Form E.

(b) The application duly filled in and signed by the subscriber/claimant(s)

is to be given to the department for forwarding the same to the
Accountant General along with requisite documents by the Head of
Office.
Conditions for Closure

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1. Subscription and refund discontinued during the last three months of

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i.e. (Rule 10).

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2.A subscriber may at any time during the last one year of service opt to
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close the account by giving option under Rule 30 (c), i.e., after stopping
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subscription.
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As per Government of Kerala Circular No.29/87/Fin. dated 24-4-1987,

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arrears of dearness allowance shall not be deposited to the Fund of a

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subscriber who had opted not to subscribe to the Fund as per 3rd proviso to
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Rule 10. Such deposits if any will be treated as unauthorized and no

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interest will be allowed.

Missing Credits
At times, schedules/vouchers are not received from the Treasuries for
various reasons and as a result some of the
subscriptions/refunds/arrears/withdrawals do not get posted in the account.
These missing credits/debits can be located and included in the
subscriber's account after proper verification of the accounts rendered to
this Office by the drawing and disbursing officers/treasuries subject to
furnishing the following details duly certified by the Drawing and Disbursing
Officers in the case of Non-Gazetted subscribers and by the Treasury
Officers in the case of Gazetted subscribers.
1. Name of the Subscriber
2. GPF Account number
3. Name of the DDO under whom serving
4. Amount of subscription/refund/withdrawal

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5. Salary month for which details are being furnished

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6 Head of Account (up to Detailed Head) under which salary was drawn

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7 Treasury/Sub Treasury where the salary was drawn

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8. Treasury voucher number/challan number /Bill No.
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9. Totals of the schedule amount enclosed in the particular voucher as

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noted on the abstract in case of credit.

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GPF Admission
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1) The application shall be submitted in duplicate.

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2) The amount of monthly subscription shall not be less than 6% of

the basic pay and shall not exceed the basic pay.

3) Those who have not completed one year's continuous service

shall submit a written consent to join the Fund.
4) Gazetted subscribers have to file the nomination with the
 Accountant General. In the case of Non-gazetted subscribers, the
nominations are to be accepted and kept by the Heads of Office.
Nomination
The subscriber shall file a nomination in the prescribed Form at the time of
joining the Fund as per Rules. No person other than a family member will
be nominated. The nomination of an unmarried subscriber will be
invalid on his getting married. 

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GENERAL PROVIDENT FUND HELP DESK

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A Special Cell - General Provident Fund Help Desk - has been opened in

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the Office of the Accountant General (A&E), Thiruvananthapuram, to attend
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to the grievances of the subscribers. The difficulties of the subscribers are
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attended to on priority basis by the officials at the Help Desk. The

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subscribers are free to contact the Help Desk on all working days from
10.00 AM to 1 PM and 2.00 PM to 5.00 PM. Subscribers may contact the
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Reception to approach the Help Desk. The Help Desk functions under the
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supervision of the Deputy Accountant General (Funds).

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Enquiries on GPF matters can also be made by calling in 0471

2525650, 0471 2330311 - Extn. 650
All enquires relating to GPF may be addressed to:
Senior Accounts Officer, 'GPF Help Desk'

Office of the Accountant General (A&E), Kerala,

Thiruvananthapuram - 695 039
 AN OFFICER HAS TO JOIN TO THESE SCHEMES

GENERAL PROVIDENT FUND (GPF)

The Officer has to forward the application on GPF Form A and Nomi-
nation to the DISM for admission to GPF within One year. The
minimum amount of subscription is 6% of Basic Pay.

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Application Form A

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Nomination Form

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STATE LIFE INSURANCE S.L.I.
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An officer has to join SLI Scheme within Two Years. The rate of SLI
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Premium is based on Basic Pay. The First Premium is remitted to the

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Treasury through Chelan and submitted to the DMO along with the
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filled up form as noted below.

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Application Form 1 Proposal Form Nomination Form

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S.L.I. Rates

Basic pay Pay Range Premium(Rs.)

Up to Rs.4989/- 120
From 4990/- to 10789/- 175
From 10790/- to 16649/- 300
 From 16650/- and above 350

Group insurance scheme (G.I.S)

After joining the GIS/when the GIS is changed (deduction through pay
bill) the officer has to forward application to treasury on forms GIS-D
for TR 72 Certificate. Self attested copy of the TR72 certificate
obtained from Treasury is to be sent to DISM

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PAY SCALE CLASS RATE(Rs)

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16650-23200 & above A 250

&
10790-18000 & above B
A 200
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5250 - 8390 & above C 150

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4510 - 6230 & above D 100

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FORMS
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1. GIS .Kerala State Employees Group Insurance Scheme from B (Gazetted)

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2. GIS -Kerala State Employees Group Insurance Scheme Form B (NGO)

3. SLI -State Insurance Department (official Branch) Form No.5
4. FBS - FBS Form -Fund FBS Scheme
5. FBS -Annexure iii -Transfer of Account of Staff
6. FBS –Form No.A -Final withdrawal of Money
7. Establishment salary bill -Form TR 51
8. Wages (PTS) Bill -Form TR 61
9. Bill for miscellaneous Payments -Form TR 42
10. Gazatted Officers Salary Bill -Form TR 46
11. LIC Schedule -KKE335 (From LIC Offices)
12. GPF Schedule -Form TR104
13. GPF Application -Form B (For advance)
14. GPF Sanction -Form C (For Advance)
15. GPF Advance Bill -Form D (Bill Form)
16. GPF Annexure -Statement of credit & Withdrawals
17. GPF Nomination -Form No.1
18. Report of Transfer of charge -KFC Form No.7
19. Leave Application -Form No .13(R.113 Part l)

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20. Sales Tax Chelan -Form no.8G

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[(Department of commercial Taxes-The Kerala VAT rules-2005) Prepared in quadruplicate]

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21. Last Pay Certificate

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22. Travelling Allowance -TR 47( Gazatted)

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LOCAL SELF GOVERNMENT FUNDS (including plan funds)
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1. Letter of Allotment -Annexure C ll

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2. Requistion for funds -Annexure C lll

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3. Withdrawal of Funds (Bill Form) -Annexure C Vl (TR.59B)

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4. Proceedings -Annexure C Vll

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Please Note: This e version of the Training Manual is

prepared based on the book published by KERALA
STATE GOVT.AYURVEDA MEDICAL OFFICERS
ASSOCIATION. But they are not responsible for any
errors, if any, in this e version. We strongly
recommend you to attend the training classes
provided by association to have a hand on
experience in handling the procedures. This book is
only an assisting manual. Please seek advice of
your senior officers, if you are in doubt.

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