3.1 1 As a general rule in the departmentalised system of payment, all payments are to be made only by the Pay and Accounts Offices of the Ministry/Department after proper pre-check. However, as a partial exception to this rule, the drawing and disbursing officers of offices which are not located at the same station as the Pay and Account Offices, may be permitted to draw funds directly from the local branches of the public sector bank accredited to the concerned Ministry/Department by means of cheques, for payments of pay and allowances (including wages, T.A, and medical claimsboth advances and final bills) and office contingencies. They are also authorised to make payments by cheques of the claim of the following categories after sanction of the competent authority to the advance is obtained, a copy of which should be sent to the Pay and Accounts Office. Iq options Iq-option تداول الفوركس
(a) Advances from the Provident Funds for all categories.
(b) Withdrawals from G P. Fund and final withdrawals of accumulations in the Fund for Group 'D' Government servants.
(c) Payments arising under the Deposit Linked Insurance Scheme to Group 'D' Government Servants".
(d) All short term loan and advances to Government servants (i.e. those recoverable in less than 60 instalments).
Bills for all other kinds of payments like payment of long-term loans and advances and for withdrawals from provident fund (in respect of Government servants other than Group 'D') under Rules 15 and 16 of General Provident Fund (Central Services) Rules, 1960 or corresponding provisions of other Provident Fund Rules, will be presented to the Pay and Accounts Office concerned for pre-check and payment by bank drafts. Such payments should not be made by the D.D.Os by issue of cheques against their assignment.
Note: 1 In the case of some departments, claims of other specified nature may also be authorised in consultation with the Controller General Accounts to be paid direct by D.D.O.
Note: 2 The term 'office contingencies' referred to above should be interpreted in a restricted way so as to cover only those items which would fail within the sanctioning power of the D.D.O as well as certain periodical payments like rent, rates and taxes, electricity, water and telephone charges and other day-to-day office expenses.
Note: 3 Cheque drawing D.D.Os are not authorised to issue cheques for drawal of advances in terms of Rule 34(3) (v) of G.P.F. (CS) Rules. Bills for the purpose, duly supported by formal sanction of the competent authority, will have to be forwarded to the PAO for payment after pre-check.
Note: 4 In the case of provident fund advances paid by the drawing and disbursing officer, a statement of the amounts paid and the particulars of the sanction, names of the subscribers, their account numbers, etc. should be forwarded to the P.A.O every month to enable the latter to ensure that the debit vouchers are received and posted in the accounts of the subscribers and that the debits adjustable by Accounts Officers of other Departments/Governments are passed on to them without fail.
[Refer Correction Slip157], [Refer Correction Slip159]
3.1.2 The amount of assignment against which D.D.Os are authorised to issue cheques will have to be worked out taking into account the anticipated drawals on account of the advances, in addition to funds required to cover other classes of expenditure for which the D.D.Os are authorised to issue cheques vide para 3.1.1 above.
3.1.3 In some cases the cheque drawing D.D.O will also be permitted to make payments on account of pay and allowances and office contingencies etc. as explained above of one or more offices, in addition to his own, situated in the same station or near about. The heads of such offices will present such bills to the designated cheque drawing D.D.O for payment.
3.2.1 On the basis of the budget allotment communicated by the Financial Adviser, the Head of the Department, through the Pay and Accounts Office at the headquarters will make distribution of the allotment among the drawing and disbursing officers under his control. On the basis of the allotments for the drawing and disbursing officers with cheque drawing powers and the net cash requirement for disbursal of pay and allowances, T.A., contingencies etc. intimated by the D.D.Os, the Pay and Accounts Office will determine the amount of assignment for every quarter of the financial year and authorise the paying branch of the bank by means of a letter of credit, to make payment on the cheques drawn from time to time by the concerned drawing and disbursing officer during the said quarter, not exceeding the limit specified in the letter of credit. The paying branch is responsible to ensure that at no time the amount assigned in the letter of credit is exceeded by the payment of any cheque. The fresh letter of credit issued after expiry of the period prescribed in the earlier letter of credit will be treated as an addition to the unspent balance of the earlier letter of credit. The Pay and Accounts Officers, while communicating the assignment for the second and subsequent quarters should indicate not only the amount assigned for that quarter, but also the progressive total of assignments upto the end of the quarter so that the bank is enabled to ensure that the total cumulative drawals from the beginning of the year do not exceed the total progressive assignments. However, the unspent assignments for the last quarter of the financial year is not to be carried forward to the first quarter of the next year. The cheques actually issued during the last quarter but presented for payment during the next quarter (within the period of validity) will be taken by the banks against the assignment of the year in which they were drawn and not against the assignments of the year in which they are paid. The D.D.O should keep a close watch over the drawals and should take prompt action for the renewal of the latter of credit by assignment of additional funds by Pay and Accounts Office. The system of quarterly allotment will also apply to disbursing officers functioning on Public Works Divisional pattern.
3.2.2 The procedure prescribed in paragraphs 1.7 to 1.12 of Chapter 1 regarding sending of specimen signature, supply of cheque books, the different classes of cheques etc., and procedure for obtaining bank drafts will also apply to drawals by cheque drawing officers.
3.2.3 The paying branch will maintain a ledger in Form 1 of Annexure 'B' to Chapter I for the letter of credit opened in favour of each cheque drawing D.D.O. Full particulars such as the name of account, the date of opening of the account, the name and designation of the officer authorised to operate the account, reference to the letter authorising the assignment, amount assigned, the number of the cheque book brought into use and the numbers of the cheque forms contained therein etc. will be recorded on the top of the first page of the ledger duly authenticated by the authorised official of the bank.
3.2.4 The procedure for preparation of payment scrolls in respect of drawals by Pay and Accounts office as explained in paragraph 1.15.1 of Chanter I will be applicable in respect of cheques drawn by cheque drawing D.D.Os also except that:
(i) The daily scrolls (in duplicate) with paid cheques will be sent by registered post at weekly intervals to the Pay and Accounts Officer under whose jurisdiction the D.D.O falls.
(ii) One copy of each scroll (without paid cheques) will also be sent to the cheque drawing D.D.O.
3.3.1 The bills relating to the classes of payments referred to in para 3.1.1 above will be prepared as at present in accordance with the rules and procedures prescribed in Central Govt. Account (Receipts & Payments) Rules 1983/G.F.Rs. etc. and presented to the officer authorised to issue cheques. In so far as the bills of his own office are concerned, the cheque drawing D.D.O will ensure that to the extent possible the bills are got checked independently by a person other than the one responsible for the preparation of the bills.
[Refer Correction Slip 95]
3.3.2 The bills received for payment will be verified to make sure that they relate only to the classes of payments which the D.D.Os are empowered to make by issue of cheques, and bills which do not fall under these categories, if received, will be returned to the office concerned for sending to the Pay and Accounts Office for pre-check and payment. After this preliminary verification, the bills will be entered in the "Register of Bills Received" (Form CAM 18) and will be subjected to usual treasury checks enumerated in Rules 177 to 183 or C.T.Rs. Vol. I. Besides, it will also be ensured that the quarterly assignments as intimated by Pay and Accounts Office in respect of each office are not exceeded, through the "Register of Cheques Issued" (Form CAM 19). (PAO shall also maintain a suitable register in respect of each DDO to ensure that the drawals are not in excess of the assignment. This register should be posted from the weekly accounts of the D.D.Os and also reconciled with the bank scroll). Inter alia, the bills shall be arithmetically checked and examined with a View to seeing that the claim is admissible, the authority good, the signature and countersignature where necessary are genuine and in order and corrections, if any, have been duly attested. After satisfying himself in al! respects, the cheque drawing officer will sign the pay order on the bill showing the amount for which the bill is passed in words and figures and deface the pay order". The cheque will then be prepared for the net amount of the bill. (The provisions contained in Rule 42 of Central Govt. Account (Receipts & Payments) Rules 1983. Vol. I should be observed while writing cheques). After the number and date of the cheque issued is noted in the relevant Register in the Form CAM 19 in which all the cheques issued by him will be entered and attested by him at the time of signing each cheque, the entries in this register should be subjected to check by another officer (preferably a Gazetted Officer) against the relevant passed documents/vouchers and should be closed for each day, either on the same day or on the commencement of the following day.
[Refer Correction Slip 95], [Refer Correction Slip 133]
3.3.3 The Cheque Drawing D.D.O. at the end of the financial year should intimate his Pay and Accounts Officer, the total number of cheques issued on the last day, total amount thereof, and the number and amount of the last cheque under each category. This intimation should reach (telegraphically from outstation Cheque Drawing DDOs) the Pay and Accounts Officer not later than the 1st working day of the next financial-year to enable him to send a consolidated statement to the Pr. Accounts Office.
[Refer Correction Slip 193]
3.4.1 The paying branch of the bank will prepare daily scrolls of payments D.D.O-wise but as the number of cheques drawn by the D.D.Os vested with cheque drawing powers will be few, the payment scrolls will be transmitted weekly i.e. on every Saturday in duplicate by the paying branch covering the transactions from Monday to Saturday along with paid cheques to the concerned Pay and Accounts Office and a copy of the scroll (without paid cheques) simultaneously to the cheque drawing D.D.O concerned.
3.4.2 The scrolls received from the bank should be checked with reference to the register of cheques issued as to the name of the payee and the amount of cheque paid. Date of encashment should be noted in the relevant column of the register of cheque issued. A Bank Reconciliation Statement (Form CAM 20) should be drawn up every month explaining the difference between total payment made as per the bank's scroll and the total payments during the month as per the register of cheques issued indicating the details of the cheques issued during the month but not encashed and cheques issued in earlier weeks cashed during the month. Discrepancies, if any, noticed in the scrolls should be taken up with the bank immediately.
3.4.3 The drawing and disbursing officers shall prepare a list of Payments in triplicate (Form CAM 21) at the end of every week. Two copies of the list of payment accompanied by the paid vouchers should be sent to the Pay and Accounts Office on the due dates as mentioned below:
1st to 7th
.. by the 9th of the month
8th to 14th .. .. by the 16th of the month
15th to 21st .. .. by the 23rd of the month
22nd to the end .. .. by the 3rd of the following month.
of the month
3.4.4 The D.D.Os shall prepare a bank reconciliation statement every month and send it to the P.A.O. A similar reconciliation statement in respect of receipts shall also be sent (Form CAM 22).
Note :- Sub-vouchers upto Rs. 100/- in
value shall be retained by the cheque-drawing officers in their offices vide
Rule 306(2) of Central Treasury Rules Vol. I
and these would be examined at the
time of internal/local audit of their initial records.
A certificate would have to be recorded by him in each contingency bill to the effect that Sub-Vouchers of value upto Rs. 100 numbering from Sub-Voucher......................to Sub-Voucher......................have been retained in his office.
3.4.5 In the case of officers rendering accounts on the Public Works/Forest system, the due dates for submission of compiled accounts to the Pay and Accounts Office shall be the 7th of the succeeding month.
3.5.1 The Pay and Accounts Office, on receipt of the scrolls with paid cheques from the paying branch and the weekly list of payments with paid vouchers from the D.D.O will exercise the following checks.
(i) Whether the cheque was the one issued by the concerned D.D.O. (with reference to the No. and date of the cheque as shown in the list of payment).
(ii) whether the payment shown in the scroll agrees with the amount shown in the cheque.
(iii) whether amount shown in the scroll and the cheque tallies with the amount passed for payment in the related voucher received with the list of payments. The entry in the list of payments should also be checked with the voucher. One copy of the scroll will be returned to the paying bank with a certificate of correctness. Discrepancies, if any, will be taken up with the bank and the D.D.O for necessary corrections.
3.5.2 One of the two copies of the lists of payments will be used as "Register of Cheques Delivered" in the Pay and Accounts Office. (These copies should be kept in a guard file in the Pay and Accounts Office. The second copy with paid vouchers will be sent to the compilation section). From the paid cheques the entries in the register will be ticked off and the date of payment of the cheque will also be noted in the register. Procedure regarding preparation of list of outstanding cheques, reconciliation of the same with the balance under the suspense head and maintenance of check register prescribed in paragraph 2.6.3 and 2.6.4 of Chapter 2 will apply to cheques drawn by DDOs also. The total payments shown in the scrolls will also be posted in the 'Register of Public Sector Bank Suspense' or of 'Reserve Bank Deposits' as the case may be, in Form CAM 17.
3.6.1 Cheque books will be supplied to cheque drawing DDOs by the Pay and Accounts Offices concerned. The following instructions contained in C.T.Rs. Vol. I should be carefully observed by the cheque drawing officers:
(i) Cheque book shall on receipt be carefully examined by the drawing officer who should count the number of forms contained in each and record a certificate of count on the fly-leaf. (Rule 40 of Central Govt. Account (Receipts & Payments) Rules 1983 Vol.I).
(ii) Cheque books must be kept under lock and key in the personal custody of the drawing officer who, when relieved, shall take receipt for the exact number of cheques made over to the relieving officer. (Rule 40(2) of Central Govt. Account (Receipts & Payments) Rules 1983 Vol. I).
(iii) The loss of cheque books or a blank cheque form shall be notified promptly to the branch of the bank with whom the disbursing officer concerned has a drawing account. (Rule 41 of Central Govt. Account (Receipts & Payments) Rules 1983 Vol I).
(iv) In the absence of a specified request to the contrary from the payee, cheques drawn in favour of corporate bodies, firms or private persons shall be crossed. Subject to any instructions received from the payee a cheque shall be crossed "& Co." with the addition of the words "Not negotiable" between the crossing. Where the payee is believed to have banking account, further precaution shall be adopted where possible by crossing " & Co." by quoting the name of the bank through which the payee will receive payment and by adding the words "A/c payee only not negotiable". This rule shall apply to all cases where the use of crossed cheques is prescribed (Rule 44 of Central Govt. Account (Receipts & Payments) Rules 1983 Vol I).
(v) The minimum amount which can be drawn on a cheque prescribed in Rule 160 of C.T.Rs. Vol. I will not be applicable.
(vi) All corrections and alterations in a cheque shall be attested by the drawing officer by his full signature.
(vii) Cheques shall be payable at any time within three months after the month of issue; thus a cheque bearing any date in January is payable at any time upto 30th April.
If the currency of a cheque should expire owing to its not being presented at the bank within the period specified above, it may be received back by the drawer who should then destroy it and issue a new cheque in lieu of it. In the event of non-return of the time-barred cheque to the drawer, the drawer should on the expiry of the prescribed period of three months after the month of issue of the cheque require the payee either to return the cheque or explain the causes for its non-return. If as a result of this enquiry the cheque is reported as lost, the bank drawn on should be required to furnish a non-payment certificate (Rule 45 & 46(2) of Central Govt. Account (Receipts & Payments) Rules 1983 Vol. I).
(viii) When it is necessary to cancel a cheque, the cancellation must be recorded in the counterfoil and the cheque if in drawer's possession must be destroyed. If the cheque is not in the drawer's possession he must address the bank to stop payment and on ascertaining that the payment has been stopped, shall make the necessary entry in his accounts (Rule 47 of Central Govt. Account (Receipts & Payments) Rules 1983 Vol. I).
(ix) When a drawing and disbursing Officer vested with cheque drawing powers reports to the paying branch of the bank about a cheque having been lost, the latter shall record a 'Stop' against it the cheque and issue an acknowledgement in the form given in para 2.4.1 (i) of Chapter 2.
On receiving a copy of this acknowledgement from the said D.D.O., the PAO concerned will, after verification of his relevant records i.e. register of cheques delivered, etc. and after keeping a suitable note against the relevant entry in that register, issue a non-payment certificate to the D.D.O. in the following form:
"Certified that cheque No.........dated...................for Rs....................... reported by........ (the drawing officer) to have been drawn by him on...................... branch of ................. bank in favour of ....................... has not been paid".
The D.D.O. will note particulars of the non-payment certificate received by him against the relevant entry in the office copy of the list of payments, to indicate that the original cheque has not been paid and it has been 'stopped' from payment. A similar note will also be made by him on the counterfoil of that cheque and office copy of the relevant paid voucher before issuing a fresh cheque in lieu thereof. Provisions of para 2.4.1 (iii) of Chapter 2 will be followed for the purpose of issue of a fresh cheque and the number and date of the fresh cheque will also be noted on the list of payment, paid vouchers and counterfoils of the old and cancelled cheque. While the paying banks need not thus issue 'non-payment certificate' there will be no change in their responsibilities in regards to lost cheques. All usual precautions will continue to be exercised by them with a view to ensuring that a cheque in respect of which advice has been received is not subsequently paid. If the original cheque is found to have been paid afterwards, the DDO will report the matter immediately to the paying branch under telegraphic intimation to the P.A.O.
(Authority :- CGA No. V-16011/38/78/CTR/25 dated 12.4.1979).
(x) Every Government officer who is authorised to draw cheque on a bank shall send specimen of his signature to the bank through some superior or other officer whose specimen signature is already with the bank. When such an officer makes over charge of his office to another, he shall likewise send a specimen of the signature of the relieving officer to the bank concerned.
Specimen signature when forwarded on a sheet of paper other than the forwarding letter itself, must be duly attested by the officer signing the forwarding letter (Rule 51 of Central Govt. Account (Receipts & Payments) Rules 1983 Vol. I).
(xi) When ever a new cheque book is brought into use, the DDO should intimate the number of the cheque book and the serial numbers of the cheque forms contained therein to the bank as well as to the Pay and Accounts Office.
[Refer Correction Slip 95]