A new born baby died next date of birth after availing separate treatment from mother. Two sets of bills were submitted to treasury along with sanction order, one for mother and another for the baby. Treasury has released the mother’s bill, but raised objection with the baby’s bill, claiming separate discharge certificate of the baby. The death certificate was enclosed with the bill. Discharge certificate of mother was enclosed with the mother’s bill. Is it at all required where dead certificate is submitted?