Revised Object Heads for classification of State Government expenditure
G.O.Ms.No.69, dated 14 Aug 2019, Finance Department
This GO introduces a revised structure of Detailed Heads and Sub-Detailed Heads for State Government expenditure, withdraws specified Object Head combinations, and sets drawal and audit procedures.
Key points
- Revised Object Heads are implemented with immediate effect in financial year 2019-20.
- The revised Object Heads in Annexure I supersede existing orders, memos, circulars or notes on the classification.
- Specified DH/SDH combinations in Annexure II are withdrawn and cannot be used for expenditure or accounts.
- Annexure III specifies drawal procedures, permitted expenditure and additional bill-audit parameters.
- Departments and Budget officials must adopt the revised Object Heads in Government transactions.
- The CEO, APCFSS must modify CFMS and provide appropriate validations for budget management.
- All physical APTC forms are withdrawn and replaced with online bill forms.
Who it applies to
- All Secretariat Departments
- Heads of Departments
- District Collectors
- PD Administrators
- Officials dealing with the Budget
- Treasuries and Accounts officials
- Pay and Accounts Officers
- Works Accounts officials
- APCFSS
Effective from
with immediate effect in the current financial year 2019-20
What changed?
The existing Object Head classification is replaced by the revised Detailed Head (DH) and Sub-Detailed Head (SDH) structure in Annexure I. Specified DH/SDH combinations in Annexure II are withdrawn and blocked from further use.
Important conditions
- The revised Object Heads in Annexure I are to be adopted and implemented in supersession of existing orders, memos, circulars or notes.
- DH/SDH combinations listed in Annexure II are withdrawn and shall not be considered for incurring expenditure or in accounts.
- The drawal procedures and expenditure classifications specified in Annexure III are to be followed.
- The audit parameters reiterated in Annexure III are additional to existing audit procedures and practices.
- Departments, Heads of Departments, PD Administrators and Budget officials must take necessary action to adopt the revised Object Heads.
- The CEO, APCFSS shall make necessary changes to CFMS and ensure appropriate validations are built in.
- All physical APTC forms are withdrawn and online Bill forms are to be used.
- Bills under relevant DH/SDH combinations must comply with the specified requirements relating to sanctioned posts, HR records, Non-Drawl certificates and CFMS sanction orders.
Important dates
- 14 Aug 2019GO issued
- Date not statedRevised Object Heads take effect
What does this GO mean?
Our plain-language explanation. It is not the official wording.
This GO standardizes the classification of expenditure in Andhra Pradesh Government accounts by revising the Object Heads, which are the Detailed Head (DH) and Sub-Detailed Head (SDH) used to record expenditure. The change was introduced to provide more detailed classification and improve expenditure control, audit and reporting.
The revised Object Heads in Annexure I are to be adopted with immediate effect in financial year 2019-20 and implemented in supersession of existing orders, memos, circulars or notes. Accounts are to be rendered using these expenditure classification units. Certain DH/SDH combinations listed in Annexure II are withdrawn, blocked from further use and are not to be considered for expenditure or accounts.
Annexure III explains the drawal procedure and the expenditure covered under the revised combinations. It also reiterates audit parameters for scrutiny of bills at Treasuries, PAOs and Works PAOs. The GO includes requirements relating to online bill processing, sanctioned posts, HR records, Non-Drawl certificates and CFMS-generated sanction orders.
Secretariat Departments, Heads of Departments, PD Administrators and officials dealing with the Budget are required to study the Annexures and take necessary action. The CEO, APCFSS is required to make necessary changes to CFMS and build appropriate validations.
The original order
G.O.Ms.No.69
Dated 14 Aug 2019
- Department
- Finance (FINANCE (BUDGET-I) DEPARTMENT)
- Issued by
- SHAMSHER SINGH RAWAT, PRINCIPAL FINANCE SECRETARY TO GOVERNMENT
Subject, as printed
Budget – Classification of Accounts – Standardization of Object Heads – Revised Object Heads – Adoption in the State Government Accounts – Orders – Issued.