Usage of the Other Bills head to process bills

कर्मचारी राज्य बीमा निगम (श्रम एवं रोजगार मंत्रालय, भारत सरकार) EMPLOYEES' STATE INSURANCE CORPORATION (Ministry of Labour & Employment, Govt. of India)

मुख्यालय Headquarters पंचदीप भवन, सी.आई.जी. मार्ग, नई दिल्ली-110002 PANCHDEEP BHAWAN, C.I.G. MARG, NEW DELHI-110 002 Phone: 011-23604700 Email: dir-gen@esic.nic.in Website: www.esic.nic.in / www.esic.in

No. F-17011/3/2025-FA-VII

Dated: 10.9.2025

To,

The RD's/JD(I/c)/Dean/MS

ESI Corporation

Subject: Usage of the Other Bills (OBs) head to process most of the bills.

Sir/Madam,

With reference to the subject mentioned above. In this regard, it has been observed that most of the accounting units are still using the Other Bills (OBs) head indiscriminately to process most of their bills. This has been viewed by the competent authority seriously.

It is pertinent to mention here that the practice of using the OB tab in Finance Module undermines the efficiency, accuracy, accountability & dilutes financial discipline.

In view of the above, the following actionable points are being directed to all the accounting units to promote the prudent use of the OB head/module:

1. It is being advised to Head of the Office/DDOs/Finance Officers of all the accounting units to use the designated budget heads/modules (as listed in Annexure-A) for specific expenses and immediately stop using the "Other bills" in ERP for expenses that clearly fall under these designated budget categories. Since there is an adequate and appropriate tabs (Annexure-A) for given nature of expenditure/bill and therefore, deviations in terms of booking of expenditures in OBs will be deemed as insubordination of HQ instructions.
2. It has also been observed that in case of third-party bills (viz, Suppliers and Service Provider bills) large number of accounting units (including Hospitals, ROs/SROs, etc) are processing and paying these bills through OBs instead of routing through Materials Management (MM) Module by creating Vendor's Master data. Accordingly, deviations in terms of booking of third-party bills (viz, Suppliers and Service Provider bills) in OBs will also be deemed as insubordination of HQ instructions. Information on workflow and mapping of different functionality of MM Module are attached at Annexure-B (i) to (xi) for information and guidance.
3. In case of some of the items of expenditure there is no adequate and appropriate tabs in ERP (illustrative list is attached at Annexure-C). These items of expenditure are being taken up with ICT Division, Hqrs for enabling suitable provision in ERP by $30^{\text{th}}$ September, 2025. Accordingly, in case of these items of expenditure through OB tab will be permitted only up to $30^{\text{th}}$ September, 2025.
4. However, if any expense (other than items specified in Para 1 & 2 above) is to be booked under the Other Bills tab, it must have proper recorded justifications & prior approval of the head of office. Therefore, the "Other bills" is to be used for exceptional cases only.
5. The accounting units have to review the status of OB bills on a monthly basis.
6. The units have to send the monthly data in DO to FC regarding total OB bills paid in the month.
7. The Finance Officers of all accounting units are also advised to return all such bills for correction which are being booked not in the lines with the directions as stipulated in Para 1 to 4 above.

You all are requested to implement the above points with immediate effect that will streamline expenditure tracking, improve accountability & support the goals of Finance 2.0 module."

This issues with the approval of competent authority.

Encl: As above.

Yours faithfully,
[Image omitted. See the official document.]
(Parikshit Singh)
Director (Fin.)