FORM CAM-1
(Para 7 of Appendix - 3 to Chapter I)

STOCK REGISTER OF CHEQUE BOOKS/FORMS

Name of the Ministry/Deptt …………………………………………………………..

Receipt into Stock

Issue from Stock

 

Date

From Whom

Number

Sl.No. of forms

Date

To Whom

Number

Sl. No. of forms

Balance on receipt or issue

Initials of G.O.

No. & Date of acknowledgement of books issued

Remarks

Books

Forms

Books

Forms

1

2

3

4

5

6

7

8

9

10

11

12

13

14

 

 

 

 

                         

FORM CAM-2
(Para 9 of Appendix - 3 to Chapter I)

ACCOUNT OF CHEQUE FORMS

 

Date

Opening balance of cheque forms

No. of cheque forms received from stock

Total No. of cheque forms to be accounted for (Columns 2 + 3)

No. of cheques issued

No. of cheque forms cancelled and destroyed with Sl. Nos. thereof

Total No. of cheque forms accounted for (Columns 5+6)

No. of cheques written but not issued

Closing balance of cheque forms (Columns 4-7)

Initials of Cashier

Initials of Officer in Charge

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.

 

 

 

                   

FORMS CAM - 3
(Para 12 of Appendix - 3 to Chapter - 1)

MINISTRY …………………………………
DEPARTMENT ……………………………

Pay and Accounts Officer
Cheque drawing D.D.O.

No. ……………… 

Dated…………..

To

The Manager,

………………..
……………….
……………….

Subject: :- Intimation regarding cheque forms to be brought into use

Sir,

In continuation of this Office letter No……………………. dated…….. I have to state that on completion of cheques upto No……………. of Variety-I, No. …………….. of Variety - II and No…………….. of Variety - III, I will start issuing cheques of the following varieties bearing Nos. detailed below :-

Variety No.I (Negotiable)

From No……………………..
To ……………………………

Variety No.II (Not-Transferable)

From No, ……………………
To ……………………………

Variety No.III ( Account - Government Not payable in Cash) 

From No. ……………………
To ……………………………

Yours faithfully,

PAY & ACCOUNTS OFFICER/
CHEQUE DRAWING D.D.O.

Copy to Pay & Accounts Officer, Ministry/Deptt. of ……………………. For information.

Cheque Drawing D.D.O.

FORM CAM - 4
(Para 2.2.1)

(To be maintained by
Pay & Accounts officers)

BILL DIARY

Sl.No.

Date of receipt of Bill/Token No.

From whom received

Nature of claim

Amount of Bill

Initials of Accounts clerk

No. and Date of DV

Remarks

           

No. & Date of half margin returning Bill

 
1. 2. 3. 4. 5. 6. 7. 8.

 

 

 

             

FORM CAM - 5
(Para 2.2.1)

The form will be printed with the first column containing numbers 01 to 99 and 00, the digits for hundred and thousand being left to be entered in manuscript at the top and bottom of the column by the clerk using it..

TOKEN REGISTER
………………….20

Token No.

1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th 13th 14th 15th 16th 17th 18th 19th 20th 21st 22nd 23rd 24th 25th 26th 27th 28th 29th 30th 31st

2

3

4

5

6 etc

                                                             

Opening balance

No. of tokens redeemed 

Total…. 

No. of tokens issued…. 

Closing balance in hand … 

No. of tokens not in hand .. 

Total No. of Tokens in stock 

Cashier* 

Initials of …. 

Bill receiver 

G.O.

                                                             

*    In token of verification of the closing balance by actual counting and of agreement of the total number of unredeemed tokens with the total number of bills outstanding in the office.
EXPLANATION - Against the number of the token issued, enter in the column of the ‘Date’ on which it is issued the first letter of the payment Section to which the bill has been sent and the number of the major head of charge. Against all tokens received back enter the letter (“R”) (i.e. Redeemed) the column of the “Date” on which they were redeemed.

FORM CAM - 6
(Para 2.2.2)

CERTIFICATE OF TOKENS

I certify that ……………..(Nos.) tokens were redeemed on …………… and that the number of these tokens agree with those entered on the bills paid. I have personally satisfied myself that this number agrees with the total number of redeemed toekns shown in the Cheques Delivery Registers, the Register of Cheques Drawn and the Bill Diary on the same date.

Junior Accounts Officer

FORM CAM - 7
(Para 2.2.3)

TOKEN CENSUS REGISTER

 

 

Month of

19

 
1. 26. 51 76
2. 27. 52 77
3. 28. 53 78
4. 29. 54 79
5. 30. 55 80
6. 31. 56 81
7. 32. 57 82
8. 33. 58 83
9. 34. 59 84
10. 35. 60 85
11. 36 61 86
12. 37 62 87
13. 38 63 88
14. 39 64 89
15. 40 65 90
16. 41 66 91
17. 42 67 92
18. 43 68 93
19. 44 69 94
20. 45 70 95
21. 46 71 96
22. 47 72 97
23. 48 73 98
24. 49 74 99
25. 50 75 100

NOTE:- The digit for hundred and thousand should be entered in manuscript at the top and bottom of each column to indicate the numbers of tokens above 100 onwards.

FORM CAM - 8
(Para 2.2.3)

ENQUIRY REGARDING TOKEN NUMBERS OF OUTSTANDING PRE-CHECK BILLS

For the month of ………………20….

Will you please note on the reverse the token numbers of all bills received at the counter of this office, which may be outstanding in your Section on the afternoon of the ………………… instant and return this memo without fail by the ………………… morning? It is particularly requested that Accounts clerks will include in this list all bills which have not been actually sent to the cash branch, such as those which may be pending either with the G.O. in charge or with the Junior Accounts Officer.

Junior Accounts Officer

Dated ……………20…

To

Superintendent,

………………….. Section

FORM CAM - 9
( Para 2.3.3)

D.D.O. - WISE BILL PASSING CUM EXPENDITURE CONTROL REGISTER

 

Sl.No.

Token No. or Bill Diary No.

Nature of Bill

Amount claimed

Retrenchment if any from bill passed

Amount passed for payment

Initials of P.A.O.

Expenditure Control Register

Total

Initials of J.A.O.

             

Sub-heads/Units of Appropriation

   
             

Budget allotment as it stands from time to time can be shown below each head

   
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
 

 

 

                               
         

TOTAL

                     

NOTES :- (I) Separate register will be maintained for each DDO. (ii) First few pages may be use for pasting the specimen signature of the DDO, allotment of funds to the DDO (iii) Allotment of funds may be noted at the top in red ink in Col. 8 to 15 (iv) Progressive expenditure on passing each bill may also be noted in cols. 8 to 15 in red ink as a by-entry (v) Monthly total of expenditure may also be struck (apart from page-wise total) for reconciliation with Compilation Book (vi) Vouchers received from cheque drawing DDOs need not be posted in detail in the register; only the sub-head-wise totals may be entered in this register every week, from the compilation sheet (Daily posting Register) (vii) Debits received through inward account and adjusted, should also be noted in the relevant columns to watch progress of expenditure.

FORM CAM - 10
(Para 2.3.5)

REGISTER OF CHEQUES DRAWN

 

Date

Cheque No.

Amount

Initials of PAO

   

Rs.

P.

 

 

 

 

 

 

       

FORM CAM - 11
(Para 2.3.5)

(To be maintained in Pay & Accounts Office)
(Separate sheet for each day)

Date………………………

REGISTER OF CHEQUES DELIVERED

Sl.No.

Cheque Number

To whom issued

Voucher No.

Token No./Bill Diary Number

Amount

         

Rs.

P.

 

 

 

 

           

ABSTRACT AS AT THE END OF EACH MONTH

(a)    Sl.Nos./dates of cheques not cashed upto end of the month……………………………
(b)    Total amount thereof………………………………………………………………………..
(c)    Total amount outstanding under the head 8670 - Cheques and Bills - PAO Cheques upto end of the month ……………………………………………
(d)    Analysis of difference, if any, between (b) and (c) ……………………………………..

FORM CAM - 12
(Para 2.3.4)

REGISTER OF REQUISITION OF BANK DRAFTS

 

SlNo (a)

Date (b)

Bill No. & Date

Date of requisition

Cheque No. & Date

Name/ Designation of the payee

Branch of Bank on which the draft is requisitioned

Amount of D.D.

Initials of G.O.

Number and Date of the Bank Draft

Date of despatch of Bank draft

Initials of the G.O.

Date of receipt of acknowledgement of payee

1

2

3

4

5

6

7

8

9

10

11

12

 

 

 

                       

FORM CAM - 13
(Para 2.3.5)

URGENT

To

……………………………….
……………………………….
……………………………….

MEMO

No……………………………………………. Dated …………….20

A Cheque/Demand Draft No. ……………………………… dated ………………… for Rs………………………………………….. is sent herewith in payment of the bills noted below :-

Token or Voucher No.

Particulars of bills paid

 

No.

Date

Net Amount

       

 

     

TOTAL

Particulars of retrenchment made from bills marked(X) are given in the attached slips.

For Pay and Accounts Officer

MEMO OF ACKNOWLEDGEMENT

(To be immediately returned by all outstation Drawing and Disbursing Officers)

No. , 

Date 20

To

The Pay and Accounts Officer,
Ministry of ……………………………
Department of ………………………..
………………………………………….

Receipt of Cheque/Demand Draft No. ………………………… 

dated ……………………………………… for Rs…………………………. in payment of the bills noted on the reverse is hereby acknowledged.

Signature

Designation…………………..

FORM CAM - 14
(Para 2.5.1)

BILL RETURN MEMO

Token No………….
( To be returned in original with reply noted in the right hand column)

Ministry 

Pay & Accounts Office----------------of Deptt. 

No. ……………………. No. of enclosures (in words)

Dated, the……….20….. 

Reply No. 

Dated, the ……..20….

To the

To the

Your bill No………………… for Rs……………… is returned herewith for the reason(s) stated in No………………… below with the request that you will kindly remedy the defect pointed out before resubmission and instruct your office to avoid similar errors or omissions in future. 

Signature………………….. 

Designation……………………… 

General 

  1. Not drawn in proper printed form. 

  2. Not properly filled up the ……………………… being blank Wrong 

  3. Contains erasure(s). A fresh bill should be submitted. 

  4. Contains unattested alterations at the places marked in red ink. 

  5. The net amount of the bill in figures Should be 

Does not agree with that written in words 

Rs. .................. and not Rs.  ..............

  1. Not signed by Drawing Officer.

Establishment

  1. Not supported by a certificate of disbursement of amount drawn on previous bills.

  2. The nature of vacancy in which has been appointed should be stated. 

  3. Not supported by an absentee statement.

 

Remarks

Officer’s Reply

  1. For want of a certificate that all fees & other receipts of all kinds belonging to Govt. have been duly paid into Govt. Account. 

  2. A Certificate is required that the Govt. servants for whom grain allowance has been claimed are whole time Govt. servants, that they were not on leave or under suspension and their emoluments did not exceed Rs………….. each per mensem during the period of claim. 

  3. A certificate is required that all Group ‘D’ Govt. servants, Head-Constables and Constables, for whom increments have been claimed in the bill have rendered the required period of approved service entitling them to the increased pay drawn in the bill. 

  4. A certificate is required that the officiating appointments involve the assumption of duties or responsibilities of greater importance entitling the Govt. servants appointed to officiate therein, to the enhanced pay drawn in the bill. 

Contingencies 

  1. A certificate is required that charges on account of electric current consumed in the residence or residential quarters of Govt. servants have been paid for separately by the residents concerned and that no portion of such charges beyond what has been specially allowed by Govt. has been debited. 

  2. A certificate is required that the telegram was sent on Govt. service and that cash payment was unavoidable. 

  3. A certificate is required that no portion of the building for which municipal taxes have been debited is occupied as residential quarters. 

  4. A certificate is required that the conveyance charges drawn in that bill were incurred strictly in accordance with the rules. 

Travelling Allowance

  1. The hour of arrival at, and departure from halting place should be shown in the bill. 

  2. The No. of miles travelled by ………….. on each day, viz ………….. should be shown separately.,

  3. A certificate is required that the Govt. servant travelled beyond the limit of his ordinary jurisdiction. 

  4. Purpose of journey not stated. 

  5. Information wanted as to whether Govt. servant appeared to give evidence in his public capacity. 

  6. Headquarter not stated. 

  7. A certificate is required that the non-gazetted Govt. servants for whom mileage for road journey has been claimed in the bill travelled by hired conveyance under the orders of the head of his office. 

  8. A certificate is required that the cost of transporting personal effects has been charged for at goods rate and that the actual expenses incurred were not less than the sum claimed in the bill. 

  9. A certificate is required that the members of the family accompanying the Govt. servants are actually residing with and wholly dependent upon the Govt. servant.

 

Signature

Designation

FORM CAM - 15
(Para 2.6.4)

PAY AND ACCOPUNTS OFFICER’S CHECK REGISTER OF OUTSTANDING PRE-CHECK CHEQUES

For the Month ending ………………………………………….

Date

Amount of cheque delivered 

Amount of cheques encashed
(as per daily scroll from the Bank) 

Rs.  P. Rs.  P.

1

2

3

     
TOTAL    

SUMMARY FOR THE MONTH ENDING………………………………………

Amount of Cheques outstanding at the end of previous month ………………

Add amount of cheques delivered (Total Column 2) …………………………..

TOTAL ……………………………………

Deduct Amount of cheques encashed/Cancelled (Total Col.3) ……………….

Balance - Amount of cheques outstanding ………………………………………

Certified that the above balance has been tallied with the list of cheques outstanding and found to be correct.

PAY AND ACCOUNTS OFFICER

FORM CAM - 16
(Para 1.11)

REGISTER OF VALUABLES

 

Sl.No.

Date of receipt

From whom received

Nature of valuables (e.g. whether cheque/
Demand Draft) No. & Date & name of Bank on which drawn

Amount

Initials of

How disposed of with particulars (e.g. credit to Bank; return to Party/DDO)

Date of Bank scroll in which credit traced

Initials of Acctt/Sr.Acctt.

Remarks

Acct/Sr.Acctt

J.A.O.

1

2

3

4

5

6

7

8

9

10

11

 

 

 

                   

FORM CAM - 17
(Para 1.9.8)

REGISTER OF PUBLIC SECTOR BANK SUSPENSE/RESERVE BANK DEPOSITS

Description of PAO ...................

Code No. allotted to PAO ……………………………………………

Code No. allotted to Cheque Drawing DDO ……………………….

Date 
(1)

Payments as per PSB’s Daily Scroll 
(2)

Receipts as per PSB’s Daily Scroll 
(3)

Remarks 
(4) 
(Discrepant items if any to be indicated)

Initials
(5)

 

 

 

 

       

Totals for the Month

       

FORM CAM - 17A
(See Paras 1.12.3 & 1.12.4)

Effect on R.B.D. etc. based on clearance memos received against settlement throughout R.B.I. (CAS) Nagpur

Principal Accounts Office, Ministry/Department of ……………………………. Month of ………….. 19 ……………..

Sl.No. (to be continuous for a financial year)

R.B.I. clearance memo No. & date

Indicate against entries in col.3 whether particulars were received & T.Es prepared (See para 1.18.3)

Amounts where the memos afford receipts

Amounts where memos represent disbursements

Remarks

Against advices issued by Pr.A.o.

Against advices issued by AG on Railways etc. in terms of paras 8.20.2, 8.10.3 & 8.15.1

Total Heads bearing contra effect

Total (to be recknoned as credit under R.B.D.)

Head bearing contra effect 8658 etc R.B.S. )Responding (_)Cr vide para 1.18.1 or original debit vide para 8.10.3)

(to be reckoned as debit under R.B.D.)

8658 etc R.B.S. (Original credit vide para 1.18.2)

8786

8787

8788

8789

   

(Only in Supply/Ex. Affairs accounts books, vide paras 8.10.1 & 8.1.1; to appear as responding (_) Dr. vide para 1.18.4

1. 2. 3 4. 5. 6 7 8 9 10 11 12 13

 

 

 

 

     

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

   

FORM CAM - 18
(Para 3.3.2)

(To be maintained by the cheque drawing D.D.Os)

REGISTER OF BILLS RECEIVED

Sl. No.

Date

Designation of D.D.O.

Particulars of the bill

Net amount

Date of passing bill & issue of Cheques

Cheque No.

Amount

Remarks

1 2 3 4 5 6 7 8 9

 

 

 

 

               

FORM CAM - 19
(Para 3.3.2)

(To be maintained by the cheque drawing D.D.Os)

REGISTER OF CHEQUES ISSUED

Sl.No.

Date

Ref. to Sl.No. of Bill Register

Particulars of the Bill

To whom issued

Cheque No.

Amount

Initials of D.D.O.

Remark

Date of encashment

Initials of D.D.O.

Amount of assignment

Balance in assignment account

1 2 3 4 5 6 7 8 9 10 11 12 13
                         

 

 

FORM CAM - 20
(Para 3.4.2)

BANK RECONCILIATION STATEMENT OF DISBURSEMENTS RELATING TO THE MONTH OF ……………… 20………….

Ministry/Department/Office of …………………………………………………………………………………………………………….

Total payments as per bank scrolls

Total payments as per the Register of Cheques issued

Amount of Cheques issues in ealier month(s) but encashed during the month

Amount of Cheques issued during the month but not encashed

Items in bank scrolls not relating to DDO and other errors in scrolls

2+3 - 4+5 (should be equal to the figures under col.1)

1 2 3 4 5 6
 

 

         

FORM CAM - 21
(Para 3.4.3)

(For cheque drawing D.D.Os)

LIST OF PAYMENTS

Ministry/Department/Office of ………………………………………..
List of Payments for the week ending ..……………………………...
Designation of the D.D.O. (Cheque drawing) ………………………

Authority

Amount

Credit (assignment) advised for the quarter ending __________

Abstract

Balance in the quarterly assignment at the close of last week _________________

Total payments during the week _________

Balance in the quarterly assignment at the end of the current week _____________

Sl.No.

Date

Particulars of the bill

Sl.No. given in Bill Register

To whom paid

Cheque No.

Amount

1 2 3 4 5 6 7
             

Total Rs. _______________

(Rupees _____________________________only)

Certified that the total payments during the week ending ……………. Indicated above agrees with the payments shown in the Register of Cheques issued and the progressive total of assignment worked out in the latter has been reconciled with the progressive total indicated in the Bank’s payment scroll.

The (to be submitted monthly, with the last week’s list) reconciliation statements of receipts/payments for the month of ……………………. are also attached.

Signature

Designation of D.D.O.

FORM CAM-22

(To be maintained by Cheque Drawing D.D.Os)

MONTHLY RECONCILIATION STATEMENT OF RECEIPTS DEPOSITED INTO THE BANK BY CHEQUE DRAWING D.D.Os

Month/Year …………….

Total of remittances sent to Bank through Challans by Cheque drawing DDO during the month

Total of receipts as per Bank Scrolls

Total of remittances pertaining to earlier period and shown in the scroll for the month

Total of remittances made but not appearing in the Bank Scroll for the month

Items in Bank Scroll not relating to the D.D.O.

Total (1+3 - 4+7) This should tally with the amount under Col.2

Remarks

1 2 3 4 5 6 7 8 9
 

 

 

 

               

NOTE: Normally the figure in Col.3 of current month's statement will represent figure of Col.4 of the statement of the previous month. In case of difference only, the details may be given.

FORM CAM - 23
[Para 4.11.1 & 4.11.2]

FLY LEAF OF PAYMENT REGISTER

Scale of Pay…………………………….

Sl.No.

Name

Date of Increment

Pay

Remarks

1

2

3

4

5

 

 

 

 

 

 

       

FORM CAM - 24
( Para 4.11.4)

ESTABLISHMENT CHECK REGISTER

Name of the D.D.O ……………………………………………………………………………..

Designation of post

No. & Month of Voucher

No. of permanent posts

No. of temporary posts

Total Posts

Number of incumbents

Remarks

Substantive Officiating

On leave

1

2

3

4

5

6

7

8

 

 

 

 

 

 

             

FORM CAM - 25
( Para 4.18.1)

Grant No…………

REGISTER OF SPECIAL CHARGES of the ……………………. for the year 20………20………

(Name of the DDO)

ORDERS SANCTIONING EXPENDITURE

NOTE BY PAO

REMARKS

Issuing authority

Number

Date

Substance of orders

Amount of sanction

Token No.

Date of Payment

Amount

Progressive expenditure

Bill No.

1 2 3 4 5 6 7 8 9
 

 

 

 

               

FORM CAM - 26
( Para 4.19.6)

OBJECTION BOOK (OTHER TRANSACTIONS) AND ADJUSTMENTS 
EFFECTED DURING THE MONTH OF ……………………………… 20 .

Sl. No.

Period of Account

No. of Voucher or bill Diary No.

Designation of the DDO responsible for clearance of objection

Amount kept under Objection

Nature of item and objection

Details of Correspondence

Details of Adjustments

Remarks

For want of detailed bill

For want of sub-vouchers & Payees stamped receipt

For want of sanction

For other reasons

Due to insufficient or irregular sanction

Month

Amount

1 2 3 4 5 6 7 8 9 10 11 12 13 14

 

 

 

                         

Total of the Month’s objections

Add - Balance from last Month

Total 

Deduct - Amount adjusted during…. 

Balance carried forward

         

Adjustment during the Month ……….20

I certify that I have examined the OB and find it complete in full respects. JAO PAO

         

OB Item No.

Month

Indicate Col. No.@

Amount

                 
                 
         

Total

     

@ Col. No.5 to 9

ABSTRACT OF OBJECTIONS FOR THE YEAR 20……..20……

Month of objection

Objected to

Adjusted in April 20..

Adjusted in May 20…

Similar cols. from June to March

Total adjusted

Balance outstanding

 

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Balance of 20 --- 20 .
Balance

Balance of 20 --- 20 .
Balance 

Balance of 20 --- 20 . 
Balance 

Balance of 20 --- 20 .
Balance 

Balance of 20 --- 20 .
Balance 

April 20 …………….. 
Balance 

May 20……………… 
Balance 

And so on upto March
Balance 

Total

                       

FORM CAM - 27
( Para 4.21.1)

REGISTER OF PERIODICAL CHARGES

GRANT NO……………………………………

Name of the DDO……………………….…….

Orders of Government or other Competent Authority

Nature of Charge

Sanctioned amount and the period of sanction

Year and Month

Voucher No.

Amount

Remarks

Year and Month

Voucher No.

Amount

Remarks

20 

April . . . 
May . . .
June . . . 
July . . . 
August . . 
September . . 
October . . 
November . . 
December . . 
January . . 
February . . 
March . .

     

20

 April . . . 
May . . .
June . . . 
July . . . 
August . . 
September . . 
October . . 
November . . 
December . . 
January . . 
February . . 
March . .

     

20 

April . . . 
May . . .
June . . . 
July . . . 
August . . 
September . . 
October . . 
November . . 
December . . 
January . . 
February . . 
March . .

     

20 

April . . . 
May . . .
June . . . 
July . . . 
August . . 
September . . 
October . . 
November . . 
December . . 
January . . 
February . . 
March . .

     

FORM CAM - 28
( Para 4.27.2)

REGISTER OF GRANTS-IN-AID/SCHOLARSHIPS

Grant No. …………………………..

Charged/Voted …………………………………..

Sl. No.

Designation of authority issuing sanction

Letter No. & Date

Name of Grantee/ Scholarship holder

Purpose of Grant/Scholarship

Special conditions, if any

Amount in Rs.

Period of the sanction

NOTE OF PAYMENT

Reference furnishing information regarding fulfillment of conditions attached to the Grant

Letter No. & Date with which utilisation certificate is received

Details of unutilised portion surrendered

Remarks and note of final action

Initials of JAO

Recurring

Non-recurring

Vr. No. & Date/ Advice No.& Date to RBI

Amount Paid

Initials of PAO

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
 

 

 

                               

Notes :

  1. Separate registers should be maintained for Grants-in-aid and Scholarships.
  2. In case payment is in instalments during a year, the periodicity of instalment viz. Quarterly/half yearly will be indicated (e.g. Quarterly/1998-99) under Col. No. 8 and
  3. Sufficient space may be left for the purpose of entering the periodical payments one below the other against relevant Serial No.

FORM CAM - 29
( Para 4.29.1)

REGISTER OF LOANS

Loan of Rs……………………………………sanctioned to …………………………………………………………
In letter No……………………………………… Dated ………………………………………………….20………

Major head of Account…………………

Minor head of Account…………………

CONDITIONS OF LOAN

Rate of interest ……………………………………………… per cent. Due date(s) of repayment of Principal ………………………………………………..

Interest…………………………………………………

Date & Voucher

Account of Principal of loan

Calculation of interest on principal

Account of interest demand

Remarks

Date

Voucher

Advance

Repayments

Balance

Period

On Advance

On Repayment

Amount due

Amount paid & credited to interest

 
   

Rs.

P

Rs.

P

Rs.

P

 

Rs.

P

Rs.

P

Rs.

P

     

 

 

 

 

                                 

FORM CAM - 30
(Para 4.30.5)

HOUSE BUILDING
REGISTER AND BROADSHEET OF ADVANCES FOR MOTOR CAR AND OF INTEREST THEREON FOR THE YEAR 20…………………..20…………………… OTHER CONVEYANCES

Sl
No.

Name
of Govern
ment Servant

No & Date and sub
stance of order and the amo
unt sanct
ioned

Rate of interest/
Monthly rate of recovery

Am
ount drawn with Vouc
her No. / Bal
ance of Prin
cipal bro
ught for
ward/
Total interest due or brought forward

AMOUNT
RECOVERED

Total Reco
veries during the year
Bala
nce of Prin
cipal /interest at the end of the year carried forward
Rem
arks

April

May

June

July

August

Septe
mber

Octo
ber

Nove
mber

Dece
mber

Janu
ary

Feb
ruary

March

Mar
ch Final

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21

   

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P. Rs. P. Rs .P.  
 

 

 

 

                                                                         

NOTES :

1.    The entries in this register should be grouped by months, the name of the month being written in red ink across the first 5 columns. Sanction will, on receipt, be noted in chronological order in the 4 columns. Advances drawn in the same month will be noted in column 5 against the entries for sanctions. Those drawn in subsequent months will be entered in column 5 under the month in which payment is made and cross reference recorded in columns 5 and 1-4 against the entries made as above for sanctions and payments respectively, a line being drawn in the remaining columns against the entries for sanctions. If an advance drawn in more than one instalment the entries for second and subsequent instalments will , with proper cross reference, be made in column 5 under the months of payment and plus entries will also be made against first instalment. Recoveries of total advances will thus be watched against the first entry of payment. Sufficient space should invariably be left after the entries for each month, to effect the necessary reconciliation, with the Detail Book.

2.    The monthly recovery of an advance should be entered in black ink in the column for the month in which the salary is finally accounted for. As repayment of an instalment from the salary pertaining to a month is to be deemed as effected on the 1st of the subsequent month for purpose of interest (Vide G.I., decision No.1 below rule 198 of GFRs), the outstanding balance after reckoning the repayment should be entered in red ink below the line in such subsequent month’s column. The red ink entries in the monthly columns should be totalled and entered, also in red ink , in column 19 below the black ink figure of total recoveries during the year. A progressive total of the red ink balances entered in columns 19 (i.e., sum of red ink figures in column 19 + previous year’s column 20) pertaining to the employee should be entered in red ink below the line, in column 20. After the advance is completely repaid, total amount of interest recoverable will have to be calculated on the progressive total ( red ink entry in the corresponding column 20), adopting the monthly rate of interest applicable to the advance.

3.    Particulars of the original Mortgage Bond and of the Insurance cover notes should be noted in the remarks cols. whenever necessary, in order to watch the dates of first insurance and of subsequent renewals.

4.    The fact that the Government servant concerned has accepted the balance should be cited in the remarks column.

5.    Voucher number need be noted in Col.5 only while noting the amount drawn , it need not be repeated while noting the balance of Principal /interest brought forward.

6. Fly leaf may be inserted to cover a period of 5 Years.

FORM CAM - 31
( Para 4.31.5)

REGISTER OF SANCTIONS TO CONTRACTS

Item No.

Ref. To Sanction

Name of Contractor

Name of work/ nature of supply

Substance of sanction/ quantities/ rates and other conditions

Stipulated date of completion of contract

Payments

Remarks

           

April

May

June

July

August

September

October

November

December

January

February

March

 
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
 

 

 

 

                                   

FORM CAM - 32
( Para 4.36.1)

REGISTER OF FINAL POST-CHECK OF PRE-CHECKED BILLS

Month to which final post-check of pre-checked bills relates

Name of the J.A.O/Sr. Accountant nominated for the purpose

Number of the voucher(s) for which final receipt/acknowledgement still awaited

Remarks/Certificate of the JAO/Sr. Acctt. with initials

Initials of the PAO

1 2 3 4 5

 

 

 

 

       

FORM CAM - 33
(Para 5.1.3)

Pay & Accounts Office
Ministry / Department of ………………………………………………………

DAILY MEMO

COMPILATION SHEET FOR POSTING VOUCHERS RECEIVED WITH LIST OF PAYMENTS OF DDO…………………………………………….

DEBITS (Payments) 

(Deductions/Recoveries) CREDIT

Sl. No.

Date of Payment

Computer Code No.

   

0021 Taxes on income etc.

0210 Medical

0216 Housing

0235 Social Security

7610 Loans to Govt. Servants

8009 State Provident Funds

8658 Suspense Accounts - PAO Suspense

Net amount of voucher i.e. PAO cheques or depart
mental cheques Suspense (Credit)

Total Credits

DV.No.

Major Head 3451- Secretariat - Economic Services Minor Head 090- Secretariat

Total Debits

Sl. No.

Income Tax on Union emol
uments including pension

Surcharge

Contr
ibution to CGHS

Receipt from Govt. Residential Buildings

Other Receipts

Receipt under CGEIS

HBA

MCA

Other Motor Conveya
nce Advance

Advance for Purc
hase of other convey
ances

Festival Advance

Other Adva
nces

G.P. Fund

C.P. Fund

           
 

Sal
aries 

Wages 

Travel Expen
ses 

Office exp enses

   
Plan  Non Plan Plan  Non Plan Plan  Non Plan

Rs.

Rs.

Rs.

Rs.

   

Rs.

 

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs. P.

Rs. P.

Rs. P.

 

                                                               
                                                                 

FORM CAM - 34
( Para 5.3.1)

TRANSFER ENTRY IN THE ACCOUNTS OF…………………………………. 20…… 20………

Serial No. 
(running serially for a year)

Date………………………

 

Dr……………………………. ………………………………… ……….
…………………………………….…………………………………… 

To………………………………………………………………………
…………………………………………………………………………
……………………………………

Cr. ………………………………………………………………………
……………………………………………………………………………
………………………………..

 

Reasons for the T.E. :-

 

 

Jr. Accounts Officer

 Accounts Officer

N.B. : - The T.E. shall be signed by the Head of the Accounting Organisation Viz. CCA/ CA/ Dy.CA/ AG as the case maybe, if it is a Journal Entry.

FORM CAM - 35
( Para 5.3.5 & 5.3.6)

TRANSFER ENTRY NUMBER BOOK OF THE……………FOR THE MONTH OF ..…….20…….

No. of Transfer Entry (Running Serial for whole year)

Department

Debited

Credited

Reasons for Transfer Entry

Receipt of Receiving Section

No. of the Receiving Section

Remarks

Head

Amount

Head

Amount

1

2

3

4

5

6

7

8

9

10

Rs.

P.

Rs.

P

 

 

 

                     

FORM CAM - 36
( Para 5.3.5)

SUMMARY OF TRANSFER ENTRIES

Pay & Accounts Office, Ministry/Deptt. of ……………………………..

Month
Year

As per individual Transfer Entry

Number thereof

Head of Account

Effect to be posted in the 
Departmental Classified Abstract

Debit

Credit

Debit

Credit

1 2 3 4 5 6
 

 

 

         

FORM CAM - 37
( Para 5.4.1)

CLASSIFIED ABSTRACT PART - I

RECEIPTS ...................
MONTH & YEAR ……….

Computer Code No. etc.

Head of Account

PAO

DDO

DDO

DDO

Summary of Transfer Entries

Total for the Month

1 2 3 4 5 6 7 8

I. Consolidated Fund

0021 - Taxes on Income etc. 

Income-tax on Union emoluments including Pensions

Income-tax on other than Union emoluments including Pensions 

Surcharge 

Total ‘0021’ 

0049 - Interest Receipts Interest from State Govts.

(i) Interest on loans for State Plan Schemes. 

(ii) 

(iii)

TOTAL

(A) Interest from U.T. Govts. 

(i) Interest on loans for ……………… 

TOTAL (B)

 

         

III. Public Account

(C) Other interest receipts of Central Govt. 

(i) Interest from Departmental commercial undertakings. 

(ii) Interest from Public Sector & Other undertakings. 

(iii) Other receipts - Interest on loans to Govt. Servants. Deduct - Refunds 

TOTAL (C ) 

TOTAL 0049 (A+B+C) 

8005 - State Provident Funds ……………………………………………………………………………………………… 

Total ‘8005’ 

8658 - Suspense Accounts 
Pay & Accounts office Suspense
Transactions adjustable by other PAOs/AGs Original credit Rs………………….

Responding minus credit Rs…………………. 

Net Rs…………… 

(b) Public Sector Bank Suspense 

(c) CAO RBS Original credit Responding minus Credit…………… 

Net Rs ………..

           
 

(d) Suspense Account (Civil) Challans/Vouchers Suspense 

Original ……………. 

Responding (minus) 

Net Rs………… 

Total ‘8658’ 

8670 - Cheques & Bills 

1. PAO Cheques 
Original… 

Responding(minus)….. 

Net Rs……………….. 

2. Departmental Cheques 
Original……….. 

Responding(minus)…. 

Net Rs…………….. 

TOTAL ‘8670’

           

FORM CAM - 38
( Para 5.4.1)

CLASSIFIED ABSTRACT PART - II

DISBURSEMENT .

MONTH & YEAR ……….

Computer Code No. etc.

Head of Account

PAO

DDO

DDO

DDO

Summary of Transfer Entries

Total for the Month

9 10 11 12 13 14 15 16

I. Consolidated Fund

2047 - Other Fiscal Services 
- Interest on ADA 

Total ‘2047’ 

2049 - Interest Payments (Charged) 

(i) Interest on GPF (Others+Group D) 

(ii) Incentive Bonus (Others+Group D) 

Total ‘ 2049’ (Charged) 

3451 - Secretarial Economic Services 

A.I. Secretariat 

A.I. (I) Salaries 
Plan
Non Plan 

A.I(2)Wages 
Plan 
Non Plan 

Total 

A.I. Secretariat 

A.2 Other Offices 

A.2(I)…. 

Total ‘3451’ 
Plan ………………. 
Non Plan…………..

           

Grant No……. 

 

III. Public Account

7610 - Loans to Govt. Servants 

House Building Advance…. 

Advances for purchase of Motor Conveyances……… 

Advances for other conveyances 

Other Advances 

Total ‘ 7610’ 

8005 - State Provident Fund 

A - Civil G.P.F. 

(i) Others 

(ii) Group ‘D’ 

Total ‘8005’

8658 - Suspense Accounts 

(a)Pay & Accounts Office Suspense 

(i)Outstation Pay Bills for March 

Original Debit Rs…. 

Responding minus 

Debit Rs… 

Net Rs. 

(ii) Transactions adjustable by other PAOs/AGs 

Original debit Rs…. 

Responding minus debit Rs……… 

Net Rs…………

           
 

(iii) Other Transactions 

Original debit Rs. 

Responding minus 

Debit Rs……….. 

Net Rs………… 

Total ‘PAO Suspense’ 

(b) Public Sector Bank Suspense 

(c) CAO R.B.S. 

Original debit Rs. 

Responding minus 

Debit Rs………… 

Net Rs……….. 

(d) P.F. Suspense 

Original debit Rs. 

Responding minus 

debit Rs…… 

Net Rs. 

(e) Suspense Account(Civil) 

Challans/vouchers. suspense 

Original debit Rs. 

Responding minus 

debit Rs….. 

Net Rs……. 

Total ‘8658’

           

FORM CAM - 39
( Para 5.6.1)

Part - I RECEIPTS

Part - II DISBURSEMENTS

Year………………………

CONSOLIDATED ABSTRACT

Pay & Accounts Office, Ministry/Deptt. of …………………………………………………………………………….

Computer Code No. etc.

Heads of Account

April

May

Upto end of May

June

Upto end of June

July

Upto end of July

         

March

Upto end of March

March (Sy.)

J.E.s.

I. Consolidated Fund 

 

 

III. Public Fund

                                 

TOTAL

                                 

FORM CAM - 40
( Para 5.10.2)

Major/Minor (Detailed) Headwise Ledger of balances for and upto the year ending 31.3.20…. under the DDR Heads (Closed to Balance) in the books of Pr. A.O./ P.A.O./

 

Major Head & Minor/Sub/Detailed Heads here under

Opening balance as on 1.4.20…. including the amount transferred by Accountants General

Total Progressive figures for the first six months of the Financial year i.e. from April to Sept. 20………..

Closing Balance as on 30.9.20…. after taking the net effect of Columns 4 & 5 and 2 & 3

Quarterly figures for the Qr. Oct. to Dec. 20……

Closing Balance as on 31.12.20… after taking the net effect of Columns 8 & 9 and 6 & 7

1 2 3 4 5 6 7 8 9 10 11
 

Dr.

Cr.

Dr.

Cr.

Dr.

Cr.

Dr.

Cr.

Dr.

Cr.

 

 

 

                   

 

Quarterly figures for the Qr. Jan. to March 20…. Including March (Supplementary) and J.E.s.

Plus/Minus amounts adopted/transferred on Proforma basis during the year

Closing Balance as on 31.3.20….. after taking net effect of columns 12-13 & 14-15 and 10-11

12 13 14 15 16 17

Dr.

Cr.

Dr.

Cr.

Dr.

Cr.

 

 

 

         

Note : - (1)    Detailed headwise ledger is to be kept only by PAOs;
(2)    Separate Folio be opened for different major heads

FORM CAM - 41
( Para 5.10.2)

SECTORWISE ABSTRACT (LEDGER) OF BALANCES AS ON 31.3.1980 UNDER DDR HEADS (CLOSED TO BALANCE) IN THE BOOKS OF A Pr .A.O.

Sector of Account

Opening balance as on 1.4.79 including amount transferred earlier by A.G.s

Total Progressive figures during the year (including JEs)

Plus/Minus amount adopted/transferred on proforma basis during the year

Net effect of columns 4 to 7

Closing balance as on 31.3.80 ( This is to be transferred to the summary of balances)

 

Dr.

Cr.

Dr.

Cr.

Dr.

Cr.

Dr.

Cr.

Dr.

Cr.

1

2

3

4

5

6

7

8

9

10

11

E - Public Debt 

F - Loans/Advances

I - Small Savings,PF etc 

J - Reserve Funds

K - Deposits & Advances 

L - Suspense & Misc. other than Major heads 8675 & 8680.

M - Remittances . .

17,920


 … 

… 


… 


405

 


28

23,063

 … 


7,699 


1,027 


1,743


 … 

 


13,496

4,155


1,837 


505 


2,222 


694 

 


162

18,408

2,288


3,267 


606 


2,335 


423 

 


64

… 

80


 … 


… 


… 


5

 


….

… 

… 


21


 …


 7


 … 

 


 1,867


 …


 … 


271 

 


98

4,912


1,430

 101


 113


 …


 …


19,787+80 

 …


 …


 … 


676+5 

 


126

27,980

 …
 9,129+21

1,128


1,856+7


… 


FORM CAM - 42
( Para 5.11.1)

COMPUTATION OF GOVERNMENT ACCOUNT AS ON 31.3.1980 IN THE BOOKS OF THE Pr.A.O.

Sector

 

Dr.

Cr.

 

Opening balance as on 1.4.79

15,184

… 

A+B 

Receipts ( Revenue )  …  13,843 

A+B+C+D

Expenditure (Revenue) 13,414 

A+B+C+D 

Expenditure (Capital) 2,243   …
 

 

   
G (Major Head 8679) 

H (Major Head 7999 & Major Head 8675 RBD & Major Head 8680 -Misc. Govt. A/c)

DDR Heads ( Closed to govt.)

2,506  … 
 

Net effect of balances adopted/ transferred on “proforma” basis, reversing its side i.e., credit to debit and vice-versa.

 …  57 
 

Net effect of Prior Period Adjustment Account

 

Total

33,347

13,843+57

 

Closing balance transferred to Summary of balances

1,950-57

 FORM CAM - 43
( Para 5.12.1)

SUMMARY OF BALANCES

As on 31.3.1980
(Pr. A.O.’s Books)

Debit Balance

Sector of the General Account

Name of Account

Credit Balance

19,504 - 57

 ---

 19787+80

 ---

 ---

 ---

676+5 

126

 

M

CONSOLIDATED FUND 

Govt. Account (Closing balance including Major Heads 8675 & 8680) 

Public Debt 

Loans & Advances 

PUBLIC ACCOUNT 

Small Savings, Provident Funds etc

Reserve Funds 

Deposits & Advances 

Suspense & Miscellaneous (except Major Heads 8675 & 8680) 

Remittances

----- 

27,980

 -----

 9129+21 

1,128 

1,856+7 

----

 ----

40,093+28

 

TOTAL

40,093+28

NOTE : This is prepared based on the closing balances in forms CAM 41 & 42.

FORM CAM - 43(contd.)
( Para 5.12.1)

( Corresponds to Statement No. 5 of Finance Accounts)

SUMMARY OF BALANCES
As on 31.3.1980
( In CGA’s Books)

Debit Balance

Sector of the General Account

Name of Account

Credit Balance

1,814

19,787 

---

 ----

 ---- 

676 

126

 17,740

 

N

CONSOLIDATED FUND 

Govt. Account (including Major Heads 8675 & 8680) 

Public Debt 

Loans & Advances 

CONTINGENCY FUND 

PUBLIC ACCOUNT 

Small Savings, Provident Funds etc
Reserve Funds 
Deposits & Advances 
Suspense & Miscellaneous (except Major Heads 8675 & 8680) 
Remittances * 
Cash Balance(closing)

----- 

27,980

 -----
 50 

9,129 

1,128 

1,856

 -----

 -----

 -----

40,143

 

TOTAL

40,143

*    Worked out as shown below in CGA’s Books : -

Debit

Opening Balance 

Progressive balance accrued during the year 

Closing Balance

15,234 

2,506 

17,740

O.N. Equal and opposite effect of transfer of balances on ‘proforma’ basis between two different Pr.A.Os. will get cancelled in CGA’s books in which consolidated summary for Central Govt. as a whole is prepared.