Chapter -II Definitions of AP Financial Code Volume-1 Chapter-II APFC Vol-2

Chapter -II Definitions of AP Financial Code Volume-1 Chapter-II APFC Vol-2 CHAPTER II DEFINITIONS. Details of the Chapter - II of the APFC Volume-1 is given below. It Contains Definitions and Article 6

Chapter -II Definitions of AP Financial Code Volume-1 Chapter-II APFC Vol-2

  • In this Code, unless the context requires otherwise, the following words and phrases have the meanings hereby assigned to them. Words and phrases used in the Code which have been defined in the Constitution of India, or in the Rules and Orders framed under the Constitution have the meanings assigned to them in those definitions.
  • Note —(1) Reference to an Act of Madras or Andhra in any of the provisions of the Code, shall be deemed to include the corresponding law if any, in force in Telangana area.
  • (2) Reference to Hyderabad City in the provisions of the Code shall be deemed to include Secunderabad City also unless the Context otherwise means.
  • Accountant-General means of the office and accountants subordinate to the Comptroller and Auditor-General of India, who keep the accounts of the State and exercise audit functions in relation3 to those accounts on behalf of the Comptroller and Auditor- General of India.
  • Administrative approval means the formal acceptance by an administrative department of a proposal that the Public Works Department or the Electricity Department should incur a specified amount of expenditure on a specified work required by, or in connection with, that administrative department. It amounts to an instruction to the Public Works Department or the Electricity Department to execute a specified work or work at a specified cost to meet the administrative needs of the department which requires the work (Cf. Technical sanction).
  • Appropriation means the amount provided in the budget estimates for a unit of appropriation or the part of that amount placed at the disposal of a disbursing officer.
  • Appropriation Bill means the Bill introduced in the Legislature to provide for the appropriation out of the Consolidated Fund of the State all moneys required to meet the grants made by the Assembly and the expenditure charged on the Consolidated Fund of the State.
  • Bank means the Reserve Bank of India, or any office, branch or agency of the Reserve Bank of India, and includes any branch of the State Bank of India or the State Bank of Hyderabad acting as the agent of the Reserve Bank of India in accordance with the provisions of the Reserve Bank of India Act, 1934 (India Act II of 1934).
  • Bank draft (see subsidiary Rules 44 and 45 under Treasury Rule 30).
  • Book adjustment (or book transfer) means the entries made in the government account in respect of a financial transaction which does not involve any actual receipt of disbursement of cash or stores by the Government so that a disbursement entered under one head (or heads) is exactly counter balanced by a receipt under another head (or heads). A book adjustment may represent a transaction between different departments of the Government or a correction in entries already made in the accounts.
  • Budget estimates are the detailed estimates of the receipts and disbursements of a financial year.
  • Cash Order means an order issued by a Treasury Officer on a sub-treasury within the district for a payment on the Government Account, or for any authorized purpose, of a specified amount to a specified person.
  • Centage charges means, in connection with a work which the Government execute on behalf of another Government, a local body or private party, the charge, calculated at a percentage rate on the value of the work done, which the Government recover from the party for whom the work is done, towards the cost of the establishment and the tools and plants employed on the work.
  • Central (Agency) subject (See Article 329)
  • Central (Agency) transaction (See Article 329)
  • Cheque means a written order (not expressed to be payable otherwise than on demand) addressed by a person called the “drawer” to a bank or a treasury to pay a specified sum of money to himself or a third party known as “payee” and includes a demand draft drawn on any specified bank or banker (including the Reserve Bank of India).
  • Collector means the chief officer in charge of the revenue administration of a district. work.
  • Completion (in relation to a work) means the finishing of abandonment of the
  • Consolidated Fund Account means the Account of the State into which the revenues received by the Government, loans or ways and means advances taken by the Government, moneys received by the Government in repayment of’ previous loans, and receipts by issue of treasury bill, are credited and from which the expenditure of the Government, when so authorized by the State Legislature, is met.
  • Contingencies (See Article 91)
  • Contingency Fund Account means the account of the moneys placed at the disposal of the Governor to enable advances to be made by him for meeting unforeseen expenditure pending authorization of such expenditure by the State Legislature under appropriations made by law.
Contingent charges (See Article 91)
  • Contract means any kind of undertaking, written or verbal, expressed or implied, by a person other than a Government servant or by a syndicate or firm to construct, maintain or repair one or more works, to supply certain stores, or to perform any service in connection with the execution of a work or the supply of stores.
  • Contract documents means the documents required in connection with the giving out 01 work on contract (see the Andhra Pradesh Public Works Department Code).
  • Contractor means a person, syndicate or firm that has entered into a contract with the Government.
  • Controlling officer means a head of a department or other departmental officer who is entrusted with the responsibility of controlling the incurring of expenditure and! or the collector of revenue by the subordinate authorities of a department.
  • Disbursing officer means a Government servant who draws money from the treasury on bills or cheques, but exclude a Government servant who is not the head of an office and draws only his own pay and allowances from the treasury.
  • Final payment means the last payment on a running account made to a contrary in full settlement of the account relating to his contract when the contract has been completed or determined.
  • Financial property — Standards of (See Article 30)
  • Financial year means the year beginning with the 1st April and ending with the following 31st March.
  • First and final payment means a single payment made to a contractor in full settlement of the account relating to his contract when the contract has been completed or determined. 
  • Government means the Government of Andhra Pradesh.
  • Government Account means the total of the Consolidated Fund Account, Contingency Fund Account and the Public Account of the State.
Government draft :—See subsidiary Rule 45 under Treasury Rule 30.
  • Government servant means any person serving in connection with the affairs of the State, whether remunerated by salary or not, and includes every person who is authorized to receive, keep, carry or spend moneys on behalf of the Government.
  • Governor means the Governor of Andhra Pradesh.
  • Head of a department means by authority specially declared by the Government to the head of a department. (See Appendix-I).
  • Head of an Office means a Gazetted Government Servant specially declared by the Head of a Department to be the Head of an Office.
  • Indian Audit Department means the officers and establishment, being in India and subordinate to the Comptroller and Auditor-General of India, that are employed upon the keeping and audit of the accounts of the Central Government and of the State, or upon one or other of these duties.
  • Inspecting Officer means a Government servant who is appointed solely or mainly for performing specified duties of inspection which involve touring ever more than one revenue district, and does not include a Government servant who performs inspection duties occasionally as part of his general supervision on his subordinate.
  • Local body means a Zilla Parishad, municipal council (including the Hyderabad and Secunderabad Corporations) panchayat or a market committee constituted under the Madras Commercial Crops Markets Act, 1933.
Local funds means :- (See also Chapter IV of Part III of the Andhra Pradesh Treasury Code).
  • (1) the moneys received and administered by a body which, though not part of the Government’s departmental organization, has been placed under the control of the Government by a law, or a rule having the force of law, whether in regard to its proceedings generally or to specific matters, e.g., its budget, creation of particular posts in its service and appointments to such posts, and the leave, pension and other rules applicable to its servants;
  • (2) the moneys received and administered by any other specified body when the Government have published a special notification to the effect that they constitute a “local fund”, and
  • (3) the moneys recovered from Zilla Parishads for any specific purpose and constituted into a separate fund under any law or rule having the force of law, provided that the fund is specially notified by the Government as a “local fund”.
Lump-sum contract :—See Article 163.
  • Major head means a main head of account for the purpose of recording and classifying receipts and disbursements of moneys that enter into the Government Account of the State. 
  • Market rate, Market value means, in respect of an article borne on the stock accounts, the cost per unit at which a stock of that article or a suitable substitute for could be obtained at the time in question at the stores godown from the public market from which it could be obtained most advantageously.

Measurement book :— See Article 174.
Miscellaneous expenditure means all expenditure other than that falling under pay and allowances, contingencies and works.
Muster roll :- See Article 171.
Piece-work contract :— See Article 163.
  • Public Account means the Account into which all moneys other than those mentioned in the Consolidated Fund Account and the Contingency Fund Account, received by or on behalf of the Government. are credited and from which disbursements are made in accordance with the prescribed rules.
  • Quantity means, in connection with works, the extent of work done, supplies furnished or services performed, as measured, weighed or counted.
  • Rate means, in estimates of cost, contracts, contractor’s bills and vouchers generally, the amount payable for each unit of work, supply or other service.
  • Re-appropriation means the transfer of savings in the appropriation for a unit of appropriation to meet excess anticipated under another unit.
  • Revenue of the State means and includes all money received by a Government servant on behalf of the Government; not only the proceeds of taxation and the yield of ordinary revenue but also capital receipts such as the proceeds of sales of land; the proceeds of borrowing operations; unfounded debt and such receipts of a banking or deposit nature as, by virtue of any statutory provisions or of any general or special executive order of the Government, have to be held in the custody of the Government.
  • Running account means an account with a contractor on which payment for work or supplies is made to him at convenient intervals subject to final settlement of the account on the completion or termination of his contract.
Art. 8] Receipts, their Collection and Cheque 39
  • Scheduled Areas means agency areas of the Visakhapatnam, Srikakulam, East Godavari and West Godavary districts — See Part C of the Fifth Schedule to the Constitution of India.
  • State means the State of Andhra Pradesh.
  • Stores means all articles and materials including live-stock (other than cash and documents) which come into the possession of a Government servant for use in the public service.
  • Sub-head means, in connection with estimates and account of works, one of the sub-divisions according to items of work, e.g., excavation, brickwork, concrete, woodwork etc., into which the expenditure on a work or a sub-work, of a large work is divided in order to facilitate accounting and financial control.
  • Sub-work means distinct unit of a large work which comprises several buildings, smaller works or groups of smaller works. For example, the outer wall, the solitary cells, the cook-houses, the jailors’ quarters, etc., would form separate sub-works when a large central jail is built. The sub- works of a large irrigation canal may include the head works, the main line, each branch of a canal, each group of distributaries relating to each branch separately, the drainage and protective works, etc.
  • Technical Sanction means the order of a competent authority sanctioning a property detailed estimate of the cost of work of construction or repair to be carried out by the Public Works Department or the Electricity Department (of Administrative approval).
  • Treasury means any treasury of the State and includes a sub-treasury.
  • Treasury Officer means the officer in immediate executive charge of a Treasury.
  • Treasury Rule means one of the “Andhra Pradesh Treasury Rules”, framed by the Governor under Article 238(2) of the Constitution of India (See Part I of the Andhra Pradesh Treasury Code, Volume I).
  • Unit of appropriation means the lowest account head under which the Government place a specific appropriation at the disposal of the spending authority concerned.
  • Work :- See Article 147.


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