Section 35 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
35. Payment of bills.
(1)The Accountant shall scrutinize the bills with reference to admissibility, sanction and availability of budget provision. If the bills satisfy all the conditions, he shall submit the bills to the Commissioner with due noting in the note sheet as well as the payment order, for acceptance and payment. Where any deficiencies are noticed in the bills, he shall return such bills to the section concerned indicating the deficiencies.(2)Where the bills are accepted for payment, the Commissioner shall make an order of acceptance for payment on the Payment Order and also in the note file and send the bill along with the file to the Accountant for payment. Then, the Accountant shall examine the claim once again and satisfy its correctness; and shall prepare a Journal Voucher and Cash/Bank Payment Voucher.(3)When the bills include recoveries/adjustments of claims due to Council, the payment order and recordings in the note file shall indicate the gross amount of the claim, amount recovered/adjusted and the net amount payable to the claimant. The Accountant shall pass necessary Journal Vouchers for recoveries/adjustments made in the bills and ensure that payment is made only for the net amount payable.(4)After payment, the bill shall be endorsed with the words 'paid and cancelled'. The Accountant shall record the payment details on the face of the bill as well as on the note file. He shall then return the file along with 'paid and cancelled' endorsed bill to the concerned section. The Accountant shall retain the 'pay order' as support for the Journal Voucher and Payment Voucher.Chapter - VII General Procedure for Accounting of Payments
