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 |
|
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. |
|
…………………………………MINISTRY
Cheque drawing D.D.O.Pay and Accounts Officer
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.
(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. |
|
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 |
1 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.
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
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.
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
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.
Date |
Cheque No. |
Amount |
Initials of PAO |
||
Rs. |
P. |
||||
|
(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)
……………………………………..
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 |
||
|
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…………………..
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
Does not agree with that written in words Rs. .................. and not Rs. ..............
Establishment
|
|
Remarks |
Officer’s Reply |
Contingencies
Travelling Allowance
|
Signature
Designation
For the Month ending ………………………………………….
Date |
Amount of cheque delivered |
Amount of cheques encashed |
||
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
Sl.No. |
Date of receipt |
From whom received |
Nature of valuables (e.g. whether cheque/ |
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 |
|
Description of PAO ...................
Code No. allotted to PAO ……………………………………………
Code No. allotted to Cheque Drawing DDO ……………………….
Date |
Payments as per PSB’s Daily Scroll |
Receipts as per PSB’s Daily Scroll |
Remarks |
Initials |
|
||||
Totals for the Month |
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. |
(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 |
|
(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 |
|
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 |
|
(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.
(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.
FLY LEAF OF PAYMENT REGISTER
Scale of Pay…………………………….
Sl.No. |
Name |
Date of Increment |
Pay |
Remarks |
1 |
2 |
3 |
4 |
5 |
|
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 |
|
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 |
|
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. [email protected] |
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
of 20 --- 20 . Balance of 20 --- 20 . Balance of 20 --- 20
. April 20 …………….. May 20……………… And so on upto March Total |
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 . . . |
20 April . . . |
||||||
20 April . . . |
20 April . . . |
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 :
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 |
|||||||||||
|
HOUSE BUILDING
REGISTER AND BROADSHEET OF ADVANCES FOR MOTOR CAR AND OF
INTEREST THEREON FOR THE YEAR 20…………………..20……………………
OTHER CONVEYANCES
Sl No. |
Name |
No & Date and sub |
Rate of interest/ Monthly rate of recovery |
Am |
AMOUNT |
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 |
Octo |
Nove |
Dece |
Janu |
Feb |
March |
Mar |
|||||||||||||||||||||||||
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.
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 |
|
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 |
|
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 |
Total Credits |
||||||||||||||||||||||||
DV.No. |
Major Head 3451- Secretariat - Economic Services Minor Head 090- Secretariat |
Total Debits |
Sl. No. |
Income Tax on Union emol |
Surcharge |
Contr |
Receipt from Govt. Residential Buildings |
Other Receipts |
Receipt under CGEIS |
HBA |
MCA |
Other Motor Conveya |
Advance for Purc |
Festival Advance |
Other Adva |
G.P. Fund |
C.P. Fund |
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Sal |
Wages |
Travel Expen |
Office exp enses |
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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. | |||||||||
|
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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.
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 |
||||||||
|
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 |
||
Debit |
Credit |
Debit |
Credit |
||
1 | 2 | 3 | 4 | 5 | 6 |
|
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 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 Responding(minus)….. Net Rs……………….. 2. Departmental Cheques Responding(minus)…. Net Rs…………….. TOTAL ‘8670’ |
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 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 A.I(2)Wages Total A.I. Secretariat A.2 Other Offices A.2(I)…. Total ‘3451’ |
||||||
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’ |
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 |
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
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
…
|
23,063 …
|
13,496 4,155
|
18,408 2,288
|
… 80
|
… …
|
… 1,867 …
|
4,912
101
|
…
…
|
27,980 … 1,128
|
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 |
… |
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 |
E F I J K L 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.
( 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 |
E F I J K L M N |
CONSOLIDATED FUND Govt. Account (including Major Heads 8675 & 8680) Public Debt Loans & Advances CONTINGENCY FUND PUBLIC ACCOUNT Small Savings, Provident
Funds etc |
----- 27,980 ----- 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.