Standard Operating Procedure for improving Financial Service Delivery of Cluster Finance Services

Current Activities

Sl. No

Types of Services

Procedure & Mandatory Documents

Additional information

Deadline for Submission

Estimated TAT

1

Disbursement of Salary

• Appointment/ Transfer orders
• Joining Report
• Last Pay certificate(transfer case)

NA

The documents of the new employee should be submitted before the 20th of every month.

Within the last three working days of the month.

2

Pay slip of the employee

• Name
• CID/EID no of the employee
• Working agency
• Email Address to send e-Pay slip.

Will be not issued to the third party

NA

E-pay slip will be sent after disbursing the salary via registered email addresses.

The hard copy pay-slip will be issued immediately.

3

Budgetary Request Forecast

•  Realistic BRF from the concerned sectors.

If BRF is not submitted we cannot process any payments if any. Therefore, please submit us your forecast as per your work plan on time.

On or before the 25th of every month.

Submission at the end of every month.

4

Salary Advance

• Salary Advance Form cross checked and verified by the finance section and approved by the head of the department/agency

Salary advances up to Nu.50, 000.

The advance should be liquidated by May month (Before June Closing).

NA

Within one working day depending on the availability of budget release.

5

Remittances

• System generated report

NA

NA

After disbursement of salary.

6

TDS Certificates

• TPN no and CID no
• Email address

NA

NA

Immediately

7

Issuance of LPC

• Separation order

NA

NA

Within 2 to 3 days after issuance of separation order

8

Retirement Benefits

• Separation order
• Approved gratuity working sheet
• No due certificate
• Tax Clearance
• Audit Clearance
• LPC
• CIB ( Consumer Credit Outstanding Report)
• Death Certificate( deceased)

NA

NA

Within 5 working days. Depending on availability of fund release and approval for supplementary budget.

9

Travel Claims

• Office order/ travel authorization
• Tour report
• Movement report

Be reminded to carpool when traveling.

Only 50% DA for the return journey. 

The claims should be made within one month of the tour.

Within 5 working days after it has been approved by the approving authority. 

10

Fuel Payment

• Vehicle log book duly verified by the MTO
• Original supply memo and verified fuel form duly signed by MTO
• Fuel Book

No fuel overdraft shall be entertained without prior approval from the MTO.

Before exhaustion of the balance on the fuel book.

Within 1 working day.

11

Muster Roll Payment

• Note for sanction approved by the competent authority.
• Muster roll sheet signed by the site engineer, supervisor and head of the agency

If the wage rate is beyond national wage rate (Nu.215) seek ex-post facto approval from MoF  before execution of the work

Within one week of the completion of the work.

If the employee is on regular muster roll, the mandatory documents should be submitted latest by the first week of next month.

Within 1 working day

12

Utilities

• Bills from the BT, BPC

NA

NA

Within 1 to 2 working days

13

Issuance of revenue receipts.

• Census Registration form.
• Environment clearance request form verified by Environment Officer mentioning the actual fee collection

NA

NA

Within one hour.

14

Other Current bills ( stationeries, meetings & celebrations, fuel wood…etc)

• Original bills duly verified but the concern sector heads/regional heads.
• Supply order
• Attendance sheets for the meetings.

NA

Within one week

Within 1 to 2 days depending on the availability of budget release.

15

Deposit Work Bills

• Original bills and other relevant documents.
• Attendance sheets for the meetings
• Supply order

NA

Within one week.

Within 1 to 2 days subject to budget release availability

16

eDATS Registration

• CID, TPN, Account no, EID
• Department/working agency

NA

Within one month of joining the office/agency

within 1 day

17

Travel Admin ( a travel admin is responsible to create travel authorization)

• Clear travel purpose mentioning the source of funds.
• Verify the travel dates before creation of travel authorization.

Mention clearly the mode of travel and monitor carpooling.

Within 2 to 3 days after issuance of relieving order

NA

Capital Activities

Sl. No

Types of Services

Procedure and Mandatory Documents

Additional information

Deadline for Submission

Estimated TAT

1

Machine Hiring Charges

• Note for Sanction/ note sheet approved by competent authority.
• Work order.
• Duly filled in bills verified by the site engineer and head of the agency.
• Properly maintained log book verified by Gup, supervisor/tshogpa and operator.

Hiring rate should be as per Dzongkhag quotation rate.

In case there is no Dzongkhag rate for the particular machine, follow the standard hiring rate approved by competent authority.

Within one week after execution of the work.

Within one week  subject to budget release availability

2

Supply of goods

• Note for sanction/ note sheet approved by competent authority.
• Supply order to be placed by the procurement officer.
• Original bill with stock entry signed by store personnel/goods receipt committee.
• Verified goods receipt note.

NA

Within one week after receipt of the goods

Within 1 to 2 days subject to availability of fund release.

3

Transportation bills

• Note for sanction/ note sheet  approved by competent authority
• Work/supply order
• Challen/list of materials transported.
• Comparative statements

TPN, CD account number and phone number.

Date of transportation reflected in the bill

Within one week after execution of the work.

Within 1 to 2 days subject to availability of fund release.

Construction Bill Payment/Settlement

Sl. No

Types of Services

Procedure and Mandatory Documents

Additional information

Deadline for Submission

Estimated TAT

1

Mobilization Advance

• Receive advance request from the engineering sector and review.
• Work Order.
• Original bank guarantee valid till contract period.

CD account number and name of the branch office, TPN, phone number of the contractor.

NA

Within 1 to 2 days subject to availability of fund release.

2

Material Advance

• Material accounted for at site.
• Goods receipt note generated.
• Attach original bills and challan.
• Royalties and MB.

NA

NA

Within 5 working days including verification process by site engineer and accounts personnel subject to release availability. 

3

Running bill

• Detail work done verified by the site engineer.
• Work order.
• Bill of quantity for the rate verification.
• Royalties and MB

Any outstanding advance to be deducted.

Ensure financial progress align with the physical progress.

NA

Within 5 days subject to availability of fund release

4

Final Bill

• Work Completion report.
• Final measurement done by the site engineer.
• Handing Taking report duly signed by committee.
• Work order.
• BoQ for rate verification.
• Time extension approval if any.
• Additional work order if any.
• Rectification report signed by the end user and site engineer if any.
• Justification for deviation/variation if any approved by the DLTC.

Any outstanding advances to be fully liquidated.

TDS reduction.

Retention money deduction.

Within one month of handing over the site after completion.

Within 10 days subject to fund release availability.

5

Retention Money

• Handing taking note
• Original Bank Guarantee verified by the concern sector/ gewog and engineers

NA

NA

Within 1 to 2 working days.