AP Finance Dept Circular: New CFMS 12-Digit Bill Number Pattern for FY 2026-27 . Download the AP Finance Department Circular Memo No. 11/11/2026 regarding the revision of CFMS bill number patterns. Learn about the new 12-digit format and category codes effective from April 1, 2026.
Finance Department Circular Memo No. 11/11/2026-FIN-APCFSS Date: 14-04-2026
Finance Department Circular Memo No. 11/11/2026-FIN-APCFSS Date: 14-04-2026
Sub: Finance Department – CFMS – Revision of Bill Number Pattern from Financial Year 2026-27 – Instructions – Issued.
It is informed that after the introduction of the Comprehensive Financial Management System (CFMS), bill numbers are presently generated in a 12-digit format, wherein the first four digits represent the financial year and the remaining digits are generated sequentially, separated by a hyphen ("-").
AP Finance Dept Circular: New CFMS 12-Digit Bill Number Pattern for FY 2026-27
In order to enhance the utility of the bill numbering system and align it with current expenditure management requirements—particularly to enable identification of expenditure category and ensure chronological traceability, including in cases of migration of bills across financial years—it has been decided to revise the existing bill number pattern by dispensing with the separator ("-") and incorporating a category identifier.
New Bill Number Structure (Effective 01.04.2026)
With effect from 01.04.2026, bill numbers shall be generated as a 12-digit number without any separator, as follows:
- First 4 digits: Financial Year
- 5th digit: Category of Expenditure
- Last 7 digits: System-generated random number
4. Category-wise Coding (The 5th Digit)
| Code | Category | Scope |
| 0 | Others | — |
| 1 | HR | — |
| 2 | Contingent Expenditure | — |
| 3 | PD Accounts | — |
| 4 | State Development Schemes | Only Non-Works |
| 5 | Loans | — |
| 6 | Centrally Sponsored Schemes | All CSS expenditure
|
| 7 | Works | SDS Works |
| 8 | EAP | — |
| 9 | NABARD/RIDF | — |
The Director of Treasuries & Accounts, Pay & Accounts Officer, and Director of Works Accounts, AP, Mangalagiri shall accept bills for FY 2026–27 as per the revised pattern and communicate these instructions to all field offices and DDOs (Drawing and Disbursing Officers).
