Processing of Bills and Vouchers- SOPs

As per Office procedure and GFR 2017 the following are the steps to be followed for the payment of the bills regarding the purchasing of goods and services.

• The demand for specific item or service should be generated from the relevant staff and the demand should be approved by the appropriate authority by conforming the approval for the budget and availability of funds for the same. 
• The administrative staff should put the note for the item and the note should be clear regarding the approval of budget, the availability of fund, the financial power of approver, the procurement procedure etc., should be clearly mentioned in the note. As per GFR 2017 the relevant procurement policy should be followed for purchase. 
• The authority should approve the note by considering all the facts and situations. After following procurement procedure, the work order should be place to relevant party. After completion of service or delivery of relevant item the bill raised by the party and submit to the authority. The authority should mark the bill to the relevant staff who has generated the demand and receive the item or service.
• The relevant staff should give the certificate regarding successful completion of service or item received in good condition as per demanded quality brand and quantity. The administrative staff should put note for the payment of bill by considering the statutory deductions, advances if any etc., The appropriate authority should approve the same by considering the fact and figures. 
• The payment order should present to the finance branch (Finance staff) with relevant required information and documents.  The finance staff should scrutinize the vouchers (the payment order and the bills with relevant document and certificates) regarding the clauses of RFP / MOU, work order etc., the statutory deductions, the price of the item or services with or without taxes, etc., 
• After scrutinizing the voucher if the finance authority satisfies the process for payment should initiate i.e, through SNA the maker should enter the voucher, checker should check, authority -1 and authority -2 should approve the payment. After completion of the process the payment may credited to the relevant party within stipulated time. 

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Figure -1 Steps to be followed for processing bills and Vouchers