Procedure

• Submission of appointment order/joining report/LPC to the Finance Section before the 20th of every month.

• Updating new employee details and increments/promotions/ deductions in the e-PEMS system.

•  Sending e-payslips through registered email addresses for confirmation one day before the disbursement of salary.

• Correct pay & allowances and deductions if there are any issues/errors.

• Proceed with the disbursement of salary after resolving issues/complaints, if any.

Mandatory documents/Information required

• Appointment Order(DoB/TPN/email addresses of the recruits/bank account number) *Transfer orders

• Joining Report

• Last Pay Certificate(transfer case)

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

Estimated TAT

• Within the last three working days of the month.

Procedures

• E-Playslip will be sent to the respective employees for verification and confirmation after pay finalization and before disbursement of salary via registered email addresses. 

• If it's required for other purposes, EID/CID number of the employee and working agency should be submitted.

• Will issue the system generated payslip duly signed and sealed by the head of the CFS.

• Payslip will be not issued to the third party. Exception; the employee should consent the third party to view his/her payslip by submittng the prescribed authourization form availiable at Dzongkhag Website.  

Mandatory documents/Information required

• Email address of the employee

Estimated TAT 

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

• The hard copy pay-slip will be issued immediately.

Procedures

• Submission of realistic BRF from sectors/gewogs/agencies before the 10th and 25th of every month to the CFS for fortnightly forecast submission. 

• Submission of BRF as submitted by the concerned sectors/gewogs/agencies within the stipulated dateline through e-PEMS. 

•  BR Request daily basis as per requirement based on fortnightly BRF submission. *If BRF is not submitted, we cannot process any payments. 

Mandatory Documents/ Information Required

•  Submission before the due date through the shared spreadsheet.

• On or before the 10th and 25th of every month.

Estimated TAT 

• Submission of the BRF every fortnightly.

• Submission of BR daily. 

Procedures

• Submission of complete Salary Advance form by the concerned officials. (form available at the dzongkhag website) 

• Cross-checked by the concerned accountant regarding outstanding advances of the employees, verified and approved by the head of CFS.

•  Process the payment if the form is duly verified and approved.

Mandatory Documents/ Information 

•  Submission of completed salary advance form in hard copy by the concerned employees requesting salary advance

Estimated TAT

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

Procedures

•  Remittance posting after successful e-payment of salary voucher.

• Remittance of TDS & Non-TDS based on deduction made twice in a month.

Mandatory Documents/ Information 

• System generated report attached both for Pay Remittances, Non TDS & TDS.

Estimated TAT

• After the disbursement of salary.

Procedures

•  Issuance of system-generated TDS Certificate.

•  The officials can either request for hard copy from the office or a soft copy via email address.

• Concern accounts personnel will share the document via a shared email address.

Mandatory Documents/ Information Required 

•  TPN, CID no, Working Agency & email address

Estimated TAT

• Immediately

Procedures

• Upon receipt of the separation order/relieving order from the HR section, system system-generated LPC will be issued.

• Before issuing LPC, verify that the employees have no financial outstanding advances against his/her name.

Mandatory documents/Information required 

• Separation order for Resignation/Deceased * Relieving Order for Transfer

Estimated TAT

• Within 2 to 3 days after issuance of separation order.

Procedures

• Cross-check and verify that all the required documents are submitted.

•  Request for supplementary budget and budget release.

•  Inform the financial institution of the separation of the employee if they have any outstanding loans(refer to CIB form issued by RMA) before processing the payment

•  Process payment based on the Approved Gratuity working sheet with completed documents. (ensure that there is no outstanding financial advances)

Mandatory Documents/Information Required

•  Separation order

•  Approved gratuity working sheet

• No due certificate

• Tax Clearance

• Audit Clearance

• LPC

• CIB (Consumer Credit Outstanding Report)

•  Death Certificate (Deceased)

Estimated TAT

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

Procedures

• Ensure that the attached tour reports and pictorial evidence ( if possible attach pictures with GPS coordinates) are realistic and as per the prescribed format(develop and share a prescribed format).

• Ensure that the office order is issued by the competent and designated travel admin and ensure that the travel claims are within one month of the tour. (those claims beyond one month will be considered as void and will reject the claims)

• Verify the travel claims are in accordance with the travel rules (entitlements, dates, mode of travel, route) 2024 before posting.

• Process the payment if all the requirements are fulfilled.

Mandatory Documents/Information Required 

•  Digital order/Travel authorization, Tour Report, Movement order, Pictorial Evidence

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

Estimated TAT

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

Procedures

• Process for payment by cross-checking the required documents. (No fuel overdraft shall be entertained without prior approval from the MTO).

• Issue Payment Instructions after successful payment.

Mandatory Documents/Information Required

• Vehicle Fuel Requisition form & original supply memo duly verified by the MTO *Vehicle log book duly verified by MTO * Attached approved OD Requisition form duly signed by MTO/Head of Agency

• Vehicle Fuel Requisition form & original supply memo duly verified by the MTO *Vehicle log book duly verified by MTO * Attached approved OD Requisition form duly signed by MTO/Head of Agency

Estimated TAT

• Within 1 working day.

Procedures

• Ensure the bill is submitted along with all the required documents and verify the submitted documents.

• Process the Payment if all documents are submitted as required and ensure that the wage rate is as per the prescribed wage rates.

Mandatory Documents/Information Required

•  Note of Sanction Approved by the Competent Authority with Muster Roll sheet signed by the Site Engineer, Supervisor & Head of Agency * Attendance Sheet duly signed by Supervisor * Thumbprint/sign of labor in muster roll sheet

• Within one week of the completion of the work. If the employee is on a regular muster roll, the mandatory documents should be submitted by the first week of next month.

Estimated TAT

• Within 1 working day

Procedures

•  Verify and ensure that there is no penalty imposed for late payment. (if any, it shall be borne by the concerned person who failed to submit the bills on time.)

• Process for payment by cross-checking bill amount auto-fetched in ePEMS.

Mandatory Documents/Information Required 

• Telephone/ Postpaid Bills, Electricity Bills

Estimated TAT

• Within 1 to 2 working days

Procedures

•  Issue revenue receipts based on a form issued and verified by the competent authority and the form shall mention the amount imposed. (Concern Authorities (land, environment, census) should maintain a record of those forms issued) 

Mandatory Documents/ Information Required

•  Census Registration form, Environment clearance request form verified by Environment officer mentioning the actual fee collection, Land Transaction fee(Lagthram, Lease Rent, Property Tax Transfer fee) verified by Land Record Section.

Estimated TAT

• Within one hour. 

Procedures

• Verify and ensure that the original bills are supported by supply order and approved note sheet if it's procured from market rate.

•  The bills related to meetings and celebrations shall consist of the attendance sheet

•  The reimbursement of bills for a activity/programs/occasion/meetings should be up to Nu.20,000 only

Mandatory Documents/Information Required

•  Original bills duly verified by concerned sector heads/regional heads with a forwarding letter 

•  Supply order for stationeries & other bills 

•  Attendance sheet for the meetings.

• Within one week

Estimated TAT

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

Procedures

• Verify and ensure that the original bills are supported by supply order and approved note sheet if it's procured from market rate.

•  The bills related to meetings and celebrations shall consist of the attendance sheet

•  The reimbursement of bills for a activity/programs/occasion/meetings should be up to Nu.20,000 only

•  Submission of system-generated memorandum report to the concerned sector for the subsequent submission to the funding agencies.

Mandatory Documents/ Information Required

• Original bills and other relevant documents.

• Attendance sheet for the meetings

• Supply order

• Within one week.

Estimated TAT

• Within 1 to 2 days subject to budget release availability.

Procedures

• Updation of the employee in the payroll system in e-PEMS.

•  Accessed for self-registration for e-DATS.

• The employees can update their self-bio data as and when required

Mandatory Documents/Information Required

• Name, CID no, EID no, TPN, DoB, Position Title, Position Level, Payroll Department, Account No.

• Within one month of joining the office/agency

Estimated TAT

• within 1 day

Procedures

• Cross-check that the travel authorizations/notesheets are approved by the competent authorities. ( mention the mode of travel and monitor carpooling)

• Process issuance of digital travel orders in the e-DATS.

Mandatory Documents/Information Required

• Approved Travel Authorization note sheet mentioning the clear travel purpose, source of funds, mode of travel, travel date, Travel place

• Within 2 to 3 days after issuance of relieving order

Estimated TAT

• Within one week 

Procedures

•  Ensure that the bill is supported by required documents and duly verified by the relevant parties

• Verify the hiring rate is as per the dzongkhag quotation rate and if there are no quotation rates, ensure that the rate is based on standard approved rates by the competent authorities. Logbook to cross-check meter reading and time.

• Non-hiring license holders are liable for 5% TDS and 2% TDS for license holders.

• Process the payment if all requirements are fulfilled.

Mandatory Documents/Information Required

• Note sheet approved by Competent authority Workorder 

• Original Bills duly verified by site engineers & Head of the agency 

•  Machine Log book duly verified by Operator, supervisor/Tshogpa & Head of Agency

• Within one week after the execution of the work.

Estimated TAT

• Within one week subject to budget release availability

Procedures

• Verify that the bills are supported by the required documents

• Ensure that the bills are as per the dzongkhag quotation rates and if there are no quotation rates, an approved note sheet to procure on market rate should be attached.

• Ensure that the goods are supplied within the prescribed time mentioned in the supply order. If delayed, impose LD.

• Process the payment if it fulfills all the requirements.

Mandatory Documents/Information Required

• Note sheet approved by Competent authority

•  Supply Order placed by Procurement Unit 

•  Original bills with stock entry, Verified good receipt note signed by Procurement unit/ Good Receipt committee

• Within one week after receipt of the goods.

Estimated TAT

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

Procedures

• Verify that the bills are supported by the required documents

• Ensure that the bills are as per the dzongkhag quotation rates and if there are no quotation rates, an approved note sheet to procure on market rate should be attached.

• Non-hiring license holders are liable for 5% TDS and 2% TDS for license holders.

• Process the payment if it fulfills all the requirements.

Mandatory Documents/Information Required

•  Note sheet approved & Orginal bills by the competent authority

•  Work order

•  Challan/List of material transported 

• Comparative statements

• Within one week after the execution of the work.

Estimated TAT

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

Procedures

•  Updating of the contractors' details in the e-PEMS.

•  Review and verify that the request for the advance is supported by the required documents and information.

• Process the payment if it fulfills all the requirements.

Mandatory Documents/Information Required

• Original Valid bank guarantee 

• Advance Amount entered in MB by engineering sector with Work order 

• License No, TPN & Bank account of Contractor

• Request letter for MA from the Contractor 

Estimated TAT

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

Procedures

•  Review and verify that the advance request is supported by the required documents.

•  Ensure the submitted original bills of the materials reached at sites are duly verifed by the site engineer

•  Process the payment if all requirements are fulfilled

Mandatory Documents/Information Required

•  Original Bills & Challan for material at site verified by site engineer entered in MB 

• Documents for Royalties & Taxes 

• License No, TPN & Bank account of Contractor

Estimated TAT

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

Procedures

• Review and verify that the running bills are supported by the required documents

• Verify BoQ for quantity & rate.

• Ensure deduction of TDS and retention money, liquidation of Mobilization Advance and material advances

• Process the payment if all requirements are fulfilled

Mandatory Documents/Information Required

• Contractor Bills with forwarding duly verified by Head of Agency*

•  Detail work done verified by the site engineer & DE entered in MB 

•  Work Order 

•  BOQ for Qty & Rate verification.

Estimated TAT

• Within 5 days subject to availability of fund release

Procedures

•  Review and verify that the final bills are supported by the required documents and ensure that all advances are liquidated.

• Verify BoQ for quantity & rate.

• The mobilization advance should be liquidated when 80% of the work is done and material advance should be liquidated as and when materials are used at the sites

• Ensure deduction of TDS and retention money.

• Verify that the rectification report is also submitted duly signed and verified by the site engineer if any and Additional Work Order if any

• Process the payment after fulfillment of all the requirement

Mandatory Documents/Information Required

• Contractor Bills with forwarding duly verified by the Head of Agency

• Detail final work done and verified by the site engineer & DE entered in MB 

• Work Order

•  BoQ for Qty & Rate verification 

• Work Completion Report, Handing Taking Note duly signed by Committee 

•  Time Extension approval if any 

• Deviation statement duly approved by DLTC/GLTC if any variation of qty 

• Rectification report signed by the site engineer if submitted.

• Within one month of handing over the site after completion.

Estimated TAT

• Within 10 days subject to fund release availability.

Procedures

•  Review and verify that the request is supported by the required documents

• Process the payments after fulfillment of all the requirement 

Mandatory Documents/Information Required

• Contractor Forwarding verified by Head of Agency & Enigneer entered in MB 

•  Handing Taking Note

•  Original Valid Bank Guarantee verified by the Engineer

•   No objection letter by Head of Agency/Gewog

Estimated TAT

• Contractor Forwarding verified by Head of Agency & Enigneer entered in MB 

• Handing Taking Note 

• Original Valid Bank Guarantee verified by the Engineer 

• No objection letter by Head of Agency/Gewog