Instructions regarding preparation of Bills under SOE-02 (Wages) in IFMS

The Office of the Accountant General, Punjab has raised objections regarding the preparation of bills under SOE-02 (Wages) through the Fully Vouched Contingent (FVC) Bill category in IFMS. Accordingly, the following instructions shall be complied with strictly by all concerned:

 

1. At present, certain departments have obtained budget provisions under SOE-02 (Wages) for payments relating to outsourced manpower. However, where payment is to be made directly to a vendor, firm, or outsourcing agency for manpower engaged on an outsourced basis, the bill shall not be prepared under SOE-02 (Wages). Such expenditure shall instead be booked under the appropriate Standard Object of Expenditure (SOE), namely:

   • SOE-28 – Professional Services, wherever applicable; or
   • SOE-30 – Contractual Services, as the case may be; or
   • Any other SOE where the expenditure is a fit charge.

   In all such cases where a department has already obtained budget under SOE-02 (Wages) during the current financial year, the necessary re-appropriation shall be carried out with the approval of the competent authority.

2. The Salary Bill category shall be used for preparation of bills against budget available under SOE-02 (Wages). The Fully Vouched Contingent (FVC) Bill category shall no longer be used for expenditure under SOE-02 (Wages). Necessary system validations/checks have been incorporated in IFMS to ensure strict compliance with these instructions.
3. Individuals registered in IFMS under the employee categories "Third Party" or "Others" shall not be eligible for processing through the Salary Bill module. Wherever payment is required to be processed through the Salary Bill module but the concerned individual is registered under either of these categories, the Drawing & Disbursing Officer (DDO)/concerned office shall raise a support ticket and furnish the complete particulars of the individual along with all relevant details. Upon verification, the employee category shall be updated appropriately to facilitate processing of the Salary Bill.

All concerned are directed to comply with these instructions meticulously to avoid audit objections and to ensure proper classification, accounting and processing of expenditure in IFMS.

Vit-Te-Yojna Bhawan, Plot No. 2-B, Sector 33-A, Chandigarh, (Treasuries and Accounts, Pensions and New Pension Scheme), Finance Department, Punjab Government

No. T&A/DDI/ACFA-IT/2026/5737-38 Dated 20-07-2026

Regulation of NPS Contributions during the Period of Suspension of Government Employees covered under National Pension System (NPS).

References are being received from the various departments regarding deduction of NPS contribution during the period of suspension of Government employees covered under NPS.

2.0 After careful consideration, the Government has decided that the provisions of Rule 5(4), Rule 6(2) and Rule 7(3), of the Central Civil Services (Implementation of National Pension System) Rules, 2021, as applicable to the employees in Govt. of India shall apply mutatis mutandis to the employees of Govt. of Punjab. A copy of the said rules is annexed herewith for ready reference.

3.0 All ADs are directed to ensure strict and meticulous compliance with the above provisions.

4.0 The aforesaid provisions shall be applicable with effect from the date of issuance of this letter. 

Finance Pension Policy and Coordination Branch, Department of Finance, Government of Punjab

Letter No. FD-FPPC0MISC/291/2023-2FPPC-Part(1)/40 Dated 17-07-2026