Insert the following paragraph below paragraph No. 5.14.1 :
5.14.2. Expenditure incurred under the Consolidated Fund of India and booked to the correct heads is also accounted for in the Appropriation Accounts and forms part of the balances under "Government Account" or under Loan, Debt, etc. heads in the Finance Accounts.
Certain types of decisions taken by Government occasionally, affect such balances (which represent progressive effect of bookings during earlier years), and necessitate alteration in the figures of balances exhibited in the "Ledger of balances", Finance Accounts, etc. For this purpose, the device of "proforma correction" is adopted so as not to have to pass the old transactions of expenditure, etc. once again through the monthly accounts/S.C.T. of the year whose accounts are open at the time the relevant Government decision is taken.
The following are some main types of situations in which "Proforma corrections" are required to be resorted to :
(i) Whenever a decision is taken by Govt. (i.e. Ministry/Department concerned in consultation with the Budget Division of the Department of Economic Affairs, C.G.A. and on the advice of the C. & A.G.) to change classification of a specific type of transaction from a head closing to "Government Account" or to balance under a Loan, Debt, etc. head to another Loan, Debt, etc. head which closes to balance. The decision would imply that the aggregate effect of transactions booked during earlier years under the relevant affected head would have to be transferred to the new head selected for the purpose. An example of this type which arose recently is the decision that investment in the form of debentures which was being booked earlier against an investment head concerned (capital head closing to Government Account) should be deemed to be a sort of loan, and booked to the relevant Major Head under Section FLoan and Advances. Another example is of consolidation of loans given to States, as a result of recommendation of the Finance Commission, which involves transfer of aggregate balances from Minor Heads under relevant sub-Major Heads to various Minor Heads under the new Sub-Major Head e.g. "F-Pre 1979-80 Loans" below the Major Head "760-Loans and Advances to State Governments".
(ii) Based on decisions of Government, Controller of Aid Accounts and Audit as well as Railway Board effect certain increases or decreases in the opening balances of heads of account operated upon exclusively by them, without routing adjustments through the monthly accounts or State of Central Transactions of the year for which the Finance Accounts are under preparation.
(iii) If and when under special orders of Government, a Government aided institution is taken over without any cash outgo for being run as a Departmental Undertaking, balances pertaining to its liabilities, namely, loans and advances borrowed by it and assets and investments owned by it, are taken under the relevant head of account with a contra entry against "Government Account" and or loan head under which loans may have been given to it earlier. Similarly, where a Departmental Undertaking is converted into a Company or Corporation, etc. the balances (or progressive capital expenditure under various capital expenditure heads) pertaining to the Undertaking, would need re-classification under the appropriate heads in the light of the change in status of the Undertaking. In such cases also, "Proforma corrections" of the balances under relevant heads would be necessary.
(iv) Whenever a decision is taken by Central Govt. for conversion of a Grant-in-aid given during any earlier financial year a State Govt. or U.T. Govt. into a loan; or a loan given into a Grant-in-aid with retrospective effect, after issuing necessary sanction therefor and including necessary explanation in the notes on Demands for Grant concerned. In the former type of cases, the progressive figure under the Major Head "760-Loans and Advances to State Governments" will be increased through a "Proforma correction" after affording contra credit for a corresponding amount under "Government Account". This will have to be reflected in the ledger of balances "Form CAM-41", "Government Account" (Form CAM-42) and in the material for Finance Account to be submitted to CGA. A note should also be kept in the loan register indicating briefly the terms and conditions of the repayment of loan. In the case of retrospective conversion of a loan given earlier into a Grant-in-aid, the relevant sanction order should indicate the treatment to be given to the portion of loan which had already been repaid and also to the interest paid to Central Govt. by the recipient of the loan. "Proforma correction" would similarly be required so as to decrease the progressive figure under the relevant Minor Head under the Major Head "760-Loans and Advances to State Governments" by affording contra debit to the extent of the corresponding amount to "Government Account" in the relevant documents referred to above.
(v) Paras 10.8.5 and 10.8.6 envisage the raising of or lowering down of balance under the 3 Minor Heads "Advances for purchase of other conveyances", "Festival Advances" and "Other Advances" by Principal Accounts Offices, wherever necessary, with the approval of the C.G.A. To give effect to this, they would have to effect proforma corrections to the closing balance(s) against the affected head(s) in their ledger of balances in form CAM-41 reflecting contra effect in their "Government Account" in form CAM-42 and in the material for Finance Accounts to be submitted to C.G.A.
Insert the following para below paragraph No. 10.6.1 :
10.6.2Para 5.14.2(iv) may be referred to in connection with retrospective conversion of a loan given to a State or Union Territory Government into a grant-in-aid.
Insert the following para below para No. 10.9.6 :
10.9.7Para 5.14. 2(iv) may be referred to in connection with retrospective conversion of a grant-in-aid given to a State or Union Territory Government into a loan.
Table below para 13.14
Substitute following for the entry at serial No. 14 :
14Vouchers relating to Government employees Insurance Schemes.
(Vouchers of payment from Savings Fund, Insurance Fund or of Insurance cover)
In line 9 (3rd sentence) substitute the word "should" for "may" so as to read'The closing should be done........................'.
Make the following changes in second sub Para of item (1)
(a) Substitute the head "874-Security Deposits made by Government'' for "858-Suspense AccountsSuspense Account (Civil)" appearing in line 11 of second sub para :
(b) Delete the word "Suspense" appearing in lines 12 and 16 in this sub para and change the preceding word "the" to "this" as to read as "under this head".
(i) Substitute the following heading for the existing one :
Broadsheet of loans to State Governments etc. for the year 19 19..
(ii) In column 2 following may be added below the existing entry 'To whom granted :
Party which has repaid
Substitute "Junior Accounts Officer" for the words "PAO" appearing in last line of this Para.
Substitute "JUNE" for the word "JULY" appearing as the last word of this para.
(i) In 6th line of Para 5.14.2(ii) inserted vide correction slip No. 58 read "Statement of Central Transactions" for "State of Central Transactions".
(ii) In 3rd line of Para 5.14.2(iv) inserted vide correction slip No. 58 add the word "to" after the words "financial year"
In column No. 11 of form CAM-41, read "9, 129+21" for '9, 129+20'.
Read "Refer Note 2 to para 8.2.1" instead of "Refer Note 2 to para 8.4.1" appearing on top below the heading "Annexure A to Chapter 8".
Substitute the following for the existing para 9.2.3:
9.2.3 The rates of Pension Contribution payable during foreign service has been revised in the Ministry of Finance, Department of Expenditure O.M. No. F-3(9)-E(3)/81 dated 29th July 1982. These revised rates are applicable from 1st July 1982 (please see Annexure A to this Chapter for the rates). Ministry of Finance Department of Expenditure in their O.M. No. 19(4)-EV/79 dated 25th May 1979 and in O.M. No. 1(3)-E-5/82 dated 8th April 1982 have declared a portion of the Dearness Allowance and Additional Dearness Allowance as pay for the purpose of retirement benefits. It has also been decided that the pension contribution payable in respect of a government Servant during the active period of his foreign service should be based on the maximum of the pay as defined in para 9.2.2 plus the Dearness pay appropriate to such maximum as indicated in the O.M. dated 25th May 1979 plus the additional Dearness pay appropriate to such maximum as indicated in the O.M. dated 8th April 1982 referred to above in respect of the post held by him at the time of his proceeding on foreign service or to which he may receive proforma promotion while on foreign service. These orders namely provisions of O.M. dated 25th May 1979 and 8th April 1982 are applicable to cases of foreign service commencing after the date of their issue. In respect of past cases, these orders will be applicable in the event of any further extension of the present term of foregin service from the date of such extention or where the deputation is for unspecified period after one year from the date of issue of these orders.
Insert the following as Annexure 'A' to Chapter 9 :
(Referred to in Para 9.2.3)
Annexure to the ministry of finance (department of expenditure) O.M. No. F. 8(9)-E. III/81, dated the 29th July, 1982
Rates of monthly contribution for pensionary benefits payable during active foreign service in respect of :
|Year of Service||Group 'A' Employees||Group 'B' Employees||Group 'C' Employees||Group 'D' Employees|
|0-1 Year||7 % of the maximum monthly pay of the post in the officiating/ substantive grade, as the case may be, held by the officer at the time of proceeding on foreign service.||6 % of the maximum monthly pay of the post in the officiating/ substantive grade, as the case may be, held by the officer at the time of proceeding on foreign service.||5 % of the maximum monthly pay of the post in the officiating/ substantive grade, as the case may be, held by the officer at the time of proceeding on foreign service.||4% of the maximum monthly pay of the post in the officiating/ substantive grade, as the case may be, held by the officer at the time of proceeding on foreign service.|
|9-10 ||12 %||do||10%||do||9%||do||7%||do|
|10-11 ||12 %||do||11%||do||10%||do||7%||do|
|11-12 ||13 %||do||11%||do||10%||do||8%||do|
|14-15 ||15 %||do||13%||do||11%||do||9%||do|
|15-16 ||15 %||do||13%||do||12%||do||9%||do|
|19-20 ||17%||do||15 %||do||13%||do||10%||do|
|21-22 ||19 %||do||16%||do||14%||do||11%||do|
|22-23 ||19%||do||17 %||do||15%||do||11%||do|
|26-27 ||21 %||do||18%||do||16%||do||13%||do|
|Over 30 Years||23%||do||20%||do||18%||do||14%||do|
Add the following entry immediately after the last entry "Payment for foreign service contributions etc. during the period of foreign service out of India9-10" inserted vide correction slip No. 56.
Rates of monthly contribution for pensionary benefits payable during active foreign service
ANNEXURE 'A' 166
Substitute the words "Chief Secretary" for "Chief Commissioner" (This takes effect from 1981-82)
Add the following paragraph below para 6.7.2 :
6.7.3 The transfer of G.P. Fund balance from one PAO to another in respect of an account arising consequent on transfer of the subscriber would not be accompanied by the original ledger folio/card maintained by the PAO. Only an extract therefrom, duly attested by the Pay and Accounts Officer, and indicating the following details, shall be appended in such cases :
(i) Closing balance as on 31st of March of the preceding financial year (This should also include interest as on that date, bonus, if any, credited to the subscriber's account as per the extent orders and any other amounts such as A.D.A. etc. not payable in cash but creditable to G.P.F.).
(ii) Subscriptions and repayment of temporary advance monthwise, and amount such as A.D.A. etc. credited to the G.P.F. account during the relevant months of the year.
(iii) Temporary advance/Part final withdrawal if any with amount drawn and month of drawal during the relevant months of the year.
(iv) Balance as at the end of the relevant month (this should be equal to the cheque enclosed or the Proforma statement, as the case may be).
In addition, details of missing credits/debits pertaining to predepartmentalisation period, if any, which have still not been adjusted on collateral evidence basis in the subscriber's account, details of temporary advances drawn by him against which recoveries are being accounted for, nominations submitted by him (to be sent in original) and, wherever necessary, details of insurance policy being financed out of the GP Fund Account along with the policy concerned shall also be sent. In respect of any credits/debits missing for the post-departmentalisation period, the details of such cases should also be furnished but the transfer PAO shall be responsible for taking necessary action to trace out the missing credits/debits and to pass on the same to the new PAO.
Delete the two sentences appearing in brackets at Page 95-96 starting with 'A short drawal in a voucher' and ending with "068Miscellaneous General Services", and substitute the following therefor.
The recoveries of over payments whether made in cash or by short drawal from a bill, shall be reckoned as reduction of expenditure under the concerned service head, irrespective of whether they relate to overpayment pertaining to the current year or to any previous year.
Delete para 8.14.2
Add the following as a new para after existing para 13.16.
13.17 Delegation of Powers to Jr. Accounts Officers in the Departmentalised Accounting organisation.
The following powers are delegated to Junior Accounts Officers :
(i) Check of classification of vouchers of value upto Rs. 2,500 and rectification of any misclassification noticed therein by proposing transfer entries.
(ii) Closing of Broadsheets with 'nil' balance and of broadsheets in which there is no difference between broadsheet and ledger figures.
(iii) Attestation of opening and closing balances in Provident Fund Ledger cards except those relating to the staff of the PAO's own office which should be attested by the P.A.O.
(iv) Allotment of account numbers and attestation of entries in the Ledger and General Index Register in the Provident Fund Section. However, entries regarding acceptance of nomination and closing of accounts shall be made over the signatures of the Accounts Officer.
(v) Issue of annual statements of accounts to subscribers to General/ Contributory Provident Fund.
(vi) Signing of routine acknowledgements of receipts and reminders to Half-margin memos issued to D.D.Os.
(vii) Calling for acknowledgement of balance in the case of loans and advances. However, in the case of non-receipt of reply, reminders shall be issued at the level of Accounts Officer.
(viii) Attestation of entries in the objection Book.
|Pages 237 and 238|
(i) In para 13.5.1, substitute the following sentence for the last sentence thereof :
In such cases Ministry of Finance (Department of Economic Affairs) would issue necessary sanction permitting the transferee Ministry/ Department to operate on the provisions under the relevant subhead in the Demand for Grants of the transferor Ministry/Departmentthis type of case being referred to hereafter as Type 'A'. Alternatively, the transferee Ministry/Department will take action to obtain supplementary funds under its own Demand for Grants wherever possible, and the transferor Ministry/Department will surrender the samethis type being referred to as 'Type B' hereafter.
(ii) In para 13.5.2, after the second line of the para, insert the following :
General (applicable to types 'A' and 'B')
(iii) Between subclauses (c) and (d), insert the following :
Action at the end of the year and preparation of Appropriation Accounts
(iv) Insert the words "Type A" after (d) in the 6th line from the top of page 238.
(v) In the 24th line from the top of page 238, insert the following words after (e)'Type B'
(vi) After para number 13.5.3 insert the following words :
Applicable to Types 'A' and 'B'
(vii) At the end of para 13.5.3, after deleting the words "C.G.A's O.M. No. S. 11018/11/78/TA/1407 dated 27-6-1978", add the following words :
Paras 13.4.4 to 13.4.6
Substitute the following for the existing para 13.4.5:
13.4.5 (A) General
The ledger balances to be transferred as on the date of transfer in respect of various debt, deposit, suspense and remittance heads of account shall be worked out in triplicate in the format given in clause (D) below by the Principal Accounts Office of the transferring (originating) Ministry separately for each major head. These balances are to be exhibited with a break up indicating those as on 31st of March of the preceding financial year, and the cumulative effect of transactions that had arisen from 1st April to the end of the month preceding the month in which the transfer is effected. The balance as on 31st March will be obtained from the Ledger of Balances (Form CAM-40) maintained by the relevant Pay and Accounts Office and the figures for the remaining period shall be based on the progressive figures of transactions appearing in the affected month's consolidated abstract. Before transferring the balances, it is to be ensured that in respect of major heads like 805, 842 etc. which involve calculation of interest, the interest on the balances (as at the end of the preceding financial year only) is worked out and added to the major/minor head totals through March (Supplementary) Accounts of the originating Department so as to ensure that the interest so calculated is also accounted for in his circle of Accounts and the balances transferred as on 31st of March of the preceding financial year takes into account all such calculations.
(B) Transfer of work involving transfer of a part of the work handled by a Pay & Accounts Office
(i) Balances under major heads 858Suspense Accounts, (except as specified in the note given below) 870Cheques and Bills, 875Deposits with Reserve Bank, 886Adjusting Accounts between Central and State Governments are not to be transferred to the new Accounts Office, but the circle in which the balances arose under these heads shall be responsible for clearing the outstandings based on the payment scrolls to be received from the Bank and response from the Accounts Officer against whom debits or credits had been raised through outward claims.
Note : In respect of the amounts held against the minor head "Suspense Account (Civil)" under the sub-heads "Unclassified Suspense", "Challans/vouchers suspense" and "outstation pay-bills for March" below the major head '858Suspense Accounts', the originating PAO shall be responsible for obtaining the details from the departmental officer/bank concerned for the former two and pass on the vouchers/challans alongwith the details and the balances under these Suspense sub-heads to the PAO to whom the Department is transferred, to enable the latter to book the expenditure under the final heads in the accounts in hand after clearing the Suspense heads.
(ii) In respect of all the major heads for which individual-wise detailed accounts are maintained by the PAO, e.g. 766Loans to Government servants HBA/MCA, and other loan heads, 805GP Fund etc. the original ledger folios and relevant broad sheets shall continue to be held in the custody of the originating Accounts Office. It should, however, send a statement, individual-wise indicating balances as on 31st of March of the preceding financial year, subscriptions/recoveries effected during the current financial year (when the transfer is during middle of the year), monthwise, and should also furnish details of the drawal of original advances, like amount sanctioned, number and date of drawal of advances, certificate regarding agreements/mortgage deed having been executed by the Government servant in favour of the President of comprehensive insurance taken by him etc. to enable the succes-for Accounts Officer to make necessary entries in his broadsheets. [See paras 6.7.3 and 10.7.2 also].
(iii) In respect of major heads appearing under the Sector FLoans and Advances, an extract from the relevant loan register should also be furnished.
(iv) In respect of Major heads appearing under the Sector KDeposits and Advances, apart from furnishing a list of the deposits as per the relevant register (Form CAM-63), list of deposits already lapsed to Government extracted from register in Form CAM-63-A in terms of provisions of Rule 189 of Central Government Account (Receipts and Payments) Rules, 1983 should also be sent to the successor Accounts Office.
(C) Transfer of work involving transfer of an entire Pay and Accounts Office dealing with the Department's work.
In cases where the transfer of a Department involves transfer of its accredited Pay & Accounts Office in toto, [as in the case of Pay & Accounts Office attached to the Department of Civil Supplies], the balances outstanding under all the debt, deposit, suspense and remittance heads held in the books of that PAO shall be transferred without any exception to the Principal Accounts Office to which the PAO stands transferred. It will carry with it all its accounts records. The question of bifurcation of the balances under various heads as allocable and non-allocable, would not, arise and the PAO shall continue to be responsible for the final clearance of all transactions booked under the Various Suspense and remittance heads and for watching the repayment and proper accountal of loans given, deposits made and subscriptions recovered etc.
(D) Manner & format for effecting 'Proforma' transfer of balances
Two copies of the format given below, duly filled in and accompanied by necessary details such as analysis of difference between ledger and broadsheet, duly supported by extracts of details as mentioned in (B) or (C) above shall be sent by the originating (i.e. transferor) Principal Accounts Office to the Principal Accounts Office (responding or transferee) of the Ministry to which the Department stands transferred. The responding Principal Accounts Office would adopt the ledger balance indicated in the format on 'Proforma basis' in his books and return one copy of the same to the originating Principal Accounts Office with a certificate that the ledger balances shown therein have been adopted on 'Proforma baisis' in his books. The originating Principal Accounts Office shall drop such balances from its books on receipt of a copy of the format from the responding Principal Accounts Office.
Principal Accounts Office, Ministry of...........................................Statement showing balances under various D.D.R. heads relating to the Office/ Deptt. of ................................................ transferred to Principal Accounts Officer, Department of ......................................Ministry of .......................................................Government of India as on ........................
(Separate for each Major Head)
Major/Sub Major heads of account..............
|Minor Head||Sub-heads||Brief nature of transactions.||Ledger balance||Broad sheet balance||Difference||Remarks|
|Total for Major head|
|Encl: Supporting documents/details.|
(Originating Principal Accounts Office)
Ministry of .............................................................
Certificate of the responding Principal Accounts Officer
Certified that the ledger balances as indicated above have been taken over in the books of this office as on........... ..........................
(responding Principal Accounts Office)
Ministry of .............................................................
Along with the material to be sent to the Controller General of Accounts for preparation of Statements No. 7 and 15 of the Central Government Finance Accounts, a copy of the folio, relating to each affected major head of account, maintained in Form CAM-40 may be furnished to the CGA's Organisation, indicating against entries in column 6 or 7 thereof, the Principal Accounts Office to which (or from which) the proforma transfer of balance was effected and the amount involved, if balance under a minor head was transferred to (or received from) more than one Pr. Accounts Office.
This would enable the organisation of the Controller General of Accounts to verify that the data regarding Proforma transfer/adoption of balances furnished by the originating and responding Principal Accounts office is consistent and that there are no discrepancies in the balances dropped or adopted on 'Proforma' basis by them.
Substitute the following for the clause "and make the payment subject to other usual checks" appearing at the end of the para:
;give cross reference against the relevant receipt entry; make entries in the cage of the month in which the repayment is made, and make payment subject to other usual checks. Posting in the cage of month of repayment will enable the P.A.O. to attempt a reconciliation between the figure of repayment as noted in the Register of Deposits, with the ledger figure.
Insert the following cage at the right hand bottom corner of this Register to note the repayment of deposits made during the month.
|Adjustment during the month of.......... 19......|
|Sl. No. of Receipt||Month of Receipt||Amount repaid|
Add the following at the end of this para, as inserted vide correction slip No. 18:
Outward claims in respect of G.P.F. pertaining to State Government/ U.T. employees on deputation with the Central Government will be settled by Central PAOs directly with the authority nominated by the State/ U.T. Government for the maintenance of G.P.F. accounts of its employees, without the intervention of the A.G., wherever a State Government/U.T. Government has taken over the work relating to maintenance of G.P.F. accounts from the I.A. & A.D.
Add the following at the end of this para, as inserted vide correction slip No. 41
However, in respect of all India Service Officers borne on cadres of States which have taken over the work of maintenance of G.P.F. accounts of its employees from the I.A. & A.D., recoveries on account of G.P.F. will be passed on directly to the authority nominated by the State Government for the maintenance of G.P.F. Accounts, without the intervention of the State A.G. concerned.
In line 18 of para 6.1.1 substitute "VI" in place of "I" appearing after the words Delhi Administration, No.
(This amendment takes effect from 1st April, 1983)
Add the following at the end of existing para 6.8.1:
The reasons for the closure like retirement, resignation, quittal, transfer out of Accounts circle etc. shall be noted by using a rubber stamp, prominently in the ledger card, indicating also, the amount of final payment made to the subscriber or balance transferred to the Pay and Accounts Office concerned as the case may be, over the signature of the Pay and Accounts Officer in each case.
Insert the following as a Note below para 13.1.10
Note : Proforma corrections to be carried out in terms of para 5.14.2 in respect of Statement No. 15 of Finance Accounts etc. should be reflected distinctly under a separate line named "Prior Period Adjustment Account" below the relevant major/minor head and the closing balance under the head should be worked out after taking into account the effect of "Prior Period Adjustment Account".
Insert within a box immediately below the existing box entitled Net effect of balances adopted/transferred on "proforma" basis, revising its side i.e. credit to debit and Vice-Versa of the form, the following description:
Net effect of Prior Period Adjustment Account
Add the following entry immediately after the last entry under this chapter
|Para No.||Page No.|
example for preparation of Prior Period
Main Para 5.14
Add the following as new para 5.14.3
5.14.3 Adjustments relating to "Proforma Corrections" in respect of the type of transactions referred to in para 5.14.2 should not be passed through the regular monthly accounts or appear in the Statement of Central Transactions, nor should the opening balances be corrected with a foot note. But a full account of such adjustments under an account named "Prior Period Adjustment Account" should be submitted with the material for the Union Govt. Finance Accounts. [Annexure B to this chapter, inserted through correction slip No. 90 provides illustration with Part I containing three different examples falling under this account. Part II indicates the manner in which the first example is to be reflected in the material for the affected statements for Finance Accounts, and Part III indicates entries generated by the said first example in the computation of closing balance of "Government Account" entering material for the summary of balances (Statement No. 7) of the Finance Accounts]
The effects of these adjustments should be incorporated in the material for relevant statements of Finance Accounts distinctly in a separate line under the concerned minor head below the relevant major head, with the nomenclature "Prior Period Adjustment Account". The net effect of these adjustments on "Government Account" would have to be worked out for arriving at the balance as on 31st March, thereunder, for purposes of insertion against this head in the material for Statement of No. 7 of Finance Accounts.
Insert the following as Annexure 'B' to Chapter 5
|SI. No.||760Loans and Advances to State Governments|
|Loans for Central Plan Schemes|
|Reasons for the
Decision of Govt. vide sanction No. ........ dated to treat a grant-in-aid of Rs. 0.10 Crore (booked to head '360' which is closed to Govt. Account) given to State 'A' during 1981-82, as a loan with retrospective effect. (This will affect material for Statements No. 15, 17 and 7)
|736Loans for Civil Aviation|
|Aerodromes and Air Route Services|
|Government Account||33 Crores|
|Reason for the 'P.P.A.A.' :|
|Decision of Government to book expenditure on debentures to a loan head instead of to the investment head (viz. Major Head '536' which is closed to Govt. Account) as was the earlier practice.|
|(This will affect material for Statements No. 12,15 and 7)|
|(3)||524Capital outlay on Aircraft and Ship building Industries|
|12 Crores||Ship building|
|522Capital outlay on Machinery and Engineering Industries Heavy Engineering Industries||Cr.
|Reasons for 'P.P.A.A.' :|
|Decision of Govt. to book outlay on investment in Garden Reach Shipbuilders and Engineers Ltd. to the former head instead of to the latter head as was the earlier practice. Both the heads affected close to Govt. Account.|
|(This will affect material for Statement No. 12 only but will not affect 'Government Account').|
|Amount on 1-4-82||Receipts||Disbursements||Amount as on 31-3-83|
|(a)||Entries under material for Statement No. 15 of Finance Accounts,1982-83|
|760Loans and Advances to State Governments Prior Period Adjustment Account||Dr.||O1||R,||D||Ox + D i -R ,|
|0.10 Crore||+0.10 Crore|
|(b)||Entries under material for Statement No. 17 of the Finance Accounts|
|760Loans and Advances to State Govt.|
|-State of 'A'|
|-C Loans for Central Plan Schemes|
|Prior Period Adjustment Account||0.10 Crore|
|Opening balance as on 1-4-1982||O|
|G. (M.H. 768)|
|L. (M.H. 875 & 880)||D.D.R. Heads (Closed to Govt.) Account|
|Net effect of balances adopted/transferred proforma reversing its side|
|Net effect of prior period Adjustment Account||33.10|
|Closing balance transferred to Summary of balances||O+T1 -T2|
O = Opening Balance
T1 = Total under Column Dr. excluding Opening Balance
T2 = Total under Column Cr. excluding figures relating to net effect of balances adopted/transferred proforma.
Add the following as Note 2 below the existing Note renumbering the same as Note 1.
Note 2: With effect from the Pension payable for the month of September, 1982 onwards the limit of remittance of Pension plus appropriate dearness etc. relief admissible thereon by Money Order at Govt. expense has been permitted in all cases where the basic pension is equal to or less than Rs. 215/- p.m.
|Page No. 125|
Substitute the following for Note 2 as inserted vide correction slip No. 91:
Note 2: With effect from the pension payable for the month of September, 1982 onwards remittance of pension plus appropriate relief admissible thereon by Money Order at Govt. expense has been permitted in all cases where the basic pension is equal to or less than Rs. 215/- p.m. Basic pension in this context will include temporary/adhoc increases in pension if any, and the adhoc relief sanction with effect from 1-1-1973 to pensioners who retired prior to 1-1-1973..
Main Para 9.2.1
Add the following as a new para below para 9.2.1
Contribution for leave Salary or pension, due in respect of a Government servant on foreign Service, may be paid annually within fifteen days from the end of each financial year or at the end of the foreign service, if the deputation on foreign service expires before the end of a financial year, and if the payment is not made within the said period, interest must be paid to Government on the unpaid contribution, unless it is specifically remitted by the President, at the rate of two paise per day per Rs. 100/- from the date of expiry of the period foresaid upto the date on which the contribution is finally paid. The interest shall be paid by the Government servant or the foreign employer according as the contribution is paid by the former or the latter.
Insert the following as Note below para 8.10.1 :
Note: As the banking business of Govts. of Jammu and Kashmir and Sikkim is not conducted by the Reserve Bank of India, recoveries on account of supplies to these two State Govts., will be effected by operating on the major etc. head 858Suspense Accounts PAO SuspenseItems adjustable by.......... and raising an outward claim against the Accounts Officer/authority concerned for reimbursement by cheque/bank draft. Paras 8.20.5 to 8.20.8 are analogous.
|Page/Para No. of C.A.M.||For||Read|
|6/1.8.3||Rule||283||of CTRs||Rule 92||of Central Govt. Account
(Receipts & Payments) Rules, 1983.
|44/2.4.l(i)||,,||162||,,||45 & 46(2)||,,|
|51/3.3.1||CTRs||Central Govt. Account(Receipts & Payments) Rules 1983.|
|52/3.3.2||,,||156||Rule||42||of Central Govt. Account
(Receipts & Payments) Rules 1983.
|54/3.6.1(ii)||"||Rule 154 of CTRs||Rule 40(2)||of Central Govt. Account (Receipts and Payments) Rules, 1983.|
|55/3.6.1(vii)||,,||162||45 & 46(2)||,,|
|123/ Annexure A to Chapter 7||,,||317 of CTRs||123||,,|
|233/13.3.5(C.S.25)||CTRS||Central Govt. Account (Receipts & Payments) Rules, 1983.|
|Do||635||Rule 189 of Central Govt. Account (Receipts & Payments) Rules, 1983.|
|373/Form C.A.M. 63||Part IX of CRTs||Part IV-Section III-(Rules 182 to 197) of Central Govt. Account (Receipts & Payments) Rules, 1983.|
|373/Form C.A.M. 63||Rule 635||of||Rule 189 of Central Govt. Account (Receipts and Payments) Rules 1983.|
Main Para 6.7
Insert the following sub-paras at the end of the existing sub-para (iv) of para 6.7.3 as inserted by Correction slip No. 74.
(v) Details of temporary advance(s) and withdrawal(s) paid during the preceding 3 years; or a certificate regarding 'nil' drawal, as the case may be.
(vi) Closing balance in the account as on 31st March of the three preceding financial years.
Main para 9.9
Add the following as para 9.9.6 :
9.9 In the case of officers on deputation to the Central Civil Ministries/Departments from State Governments, Union Territory Govts. and Administrations, Posts and Telegraphs, Railways and Defence annual statement of subscription to G.P.F. & recovery of temporary advances from the G.P.F. account and recoveries on account of House Building Advance and Motor Car Advance sanctioned by the Parent Deptt. shall be furnished by the Pay and Accounts Office to each individual officer through Head of Office in form C.A.M. 66. This will be prepared on the basis of entries in the Register of outward claims maintained in form C.A.M. 53. A copy of this statement shall also be simultaneously sent to the Accounts Officers of the official concerned by the 31st August each year. This statement could be used by the Accounts Officer of the Parent Department to adjust missing credits, if any, in his account without having to correspond with the Pr. Accounts Office/ Pay and Accounts Office of the Central Government Ministries/Departments.
Statement showing details of deductions and remittances for the year 19........19......../period
"Name & Designation of the
|Name of the parent State/Department||State Govt. of
|Railway/Defence/P. & T.|
Designation of the Accounts Officer of the Parent Department............................................
|Month of Salary||
Amount of deductions
Particulars of the cheque sent
|Details of the forwarding letter||Date of encashment of cheque if available or of acknowledgement thereof||Remarks, if any|
|G.P.F.||House Building Advance||M.C. Advance||No.||Date||Amount of cheque|
The fourth sentence of this paragraph, commencing from "where the P.A. O. and the treasury.................................." in the last line of page 117, and ending with "........................ instead of through the Principal Accounts Officer" in lines 1-2 of page 118 may be substituted by the following sentence :
Where the P. A. O. and the treasury at which the payment is desired by a pensioner fall within the territory of the same State, the P.A.O. will issue the authority directly to the Accountant General without the intervention of the Principal Accounts Officer, but endorse to him a copy of the letter with which he forwards the P. P. O. to the A. G.
(2) Add the following sub-paragraph at the end of this para :
While forwarding the P. P.O. to the Treasury Officer, the Accountant General will endorse a copy of his letter to the Treasury Officer, to the Principal Accounts Officer and also to the originating PAO concerned. The Principal Accounts Office will keep a record of (a) all authorities received from the PAOs and transmitted to the Accountant General after countersignature and (b) endorsements received from the P.A.Os on letters with which authorities were issued directly by them to the A.G. of the same State. The Principal Accounts Office will then link these items with the endorsements later received from the Accountants General on their letters forwarding the P. P. Os to the treasuries. If the Principal Accounts Officer notices any cases where endorsements have been received from the Accountant General without the corresponding endorsement from the P.A.O. the case will be probed further by the Principal Accounts Office.
Add the following sub-paragraph at the end of the existing paragraph :
The Internal Audit Party will also take an extract from the Register of P.P.Os maintained in the Principal Accounts Office in respect of the P.P.Os routed through it as well as those sent directly by the P.A.O. (vide para 7.1.4). A test check of these cases as well as those where pension is being paid by the originating Pay & Accounts Office itself should be conducted in the Pay & Accounts Office, with reference to the pension papers received from the concerned Head of Office.
Main Para 4.8
Insert the following as a new para after the existing para 4.8.3 :
4.8.4 Some agreements like those under the Colombo Plan require the value of the aid material received (i.e. counter-part funds generated) to be exhibited in a Fund Account, so as to be released in due course for utilisation on agreed projects. In such cases, it would be sufficient if a Proforma account of the Aid received and expenditure therefrom on the agreed projects is kept by the Department concerned, avoiding reflection of the transactions under such Funds in Government accounts.
Note : Government have even decided to waive the requirement of maintenance of Proforma accounts for food aid which had been received from Canada under the Colombo Plan and from Australia under the Technical Co-operation Assistance Programme.
Main Para 8.10
Insert the words 'AND DISPOSALS' after the word 'SUPPLIES' in the heading of this paragraph.
Insert the following words between the words "payments' and 'by' occurring in the 3rd line of the paragraph :-
and remit net payable proceeds of disposals
Insert the following between the words "personal claims", and "arising in H.C.I. London" occurring in line 4 of sub-para 1(iv) of this para as inserted by correction slip No. 12 :
and chancery payments
Insert the following as S.No. 58 below the existing S. No. 57 :
|58||IRLA Ledgers||10 years from the date of
final settlement of accounts of the officers
concerned after retirement etc. from Government Service.
Substitute the following for existing para 11.5.1
11.5.1 The following working principles have been laid down for selecting subheads in respect of which reasons for variations, both savings and excesses, are required to be included in the head-wise Appropriation Accounts :
(a) If the variation in a Sub-head exceeds Rs. 50 lakhs :
All variations both savings and excesses, irrespective of the percentage which the variation bears to the sanctioned provision (original or supplementary, or both taken together).
(b) If the variation in a Sub-head does not exceed Rs. 50 lakhs:
(i) Where the variation is an excess :All cases in which the excess exceeds 10% of the total sanctioned provision or Rs. 5 lakhs, whichever is higher. The total sanctioned provision in this clause means the original provision (if there is no supplementary provision); supplementary provision (if there is no original provision); and original and supplementary provisions taken together; if both exist.
(ii) Where the variation is a saving :All cases in which the saving exceeds 10% of the original provision of Rs. 5 lakhs, whichever is higher, if in that sub-head there is no supplementary provision. If, however, there is a supplementary provision in a sub-head, either with or without any original provision, all cases in which the saving exceeds 10% of the supplementary provision will be included.
(c) If the Grant/Appropriation as a whole has been exceeded (i.e. where excess has occurred in any of the four segments viz. voted revenue voted capital, charged revenue and charged capital) :
Only such sub-heads as involve an excess of over Rs. 1 lakh each, may be picked up. If, however, there is no individual sub-head involving an excess of over Rs. 1 lakh, subheads which mainly account for the overall excess may be included. Of course, the criteria laid down in (a) and (b) (ii) will also be followed.
Note: (1) Notwithstanding the working principles mentioned in the preceding para, if it is considered necessary at any stage of processing of the Appropriation Accounts, either during audit, or after the completion of audit of the head-wise accounts, or even at the stage of condensation to include any additional sub-heads for the purpose of explaining the variations, explanations for variations in those sub-heads shall also be included in the head-wise Appropriation Accounts before they are got signed by the Secretary of the Ministry/Department as the Chief Accounting Authority.
Note: (2) For the purpose of this para, variation means the variation under column 1 (re-appropriation element only) and the variation in column 4 taken together.
11.5.2 The reasons for variations should be brief, lucid and analytical. The reasons should be mentioned in the order of their importance. Vague observations like "due to over-estimates", "covered by re-apprapriation" should be avoided.
11.5.3 The accounts should be got independently checked with reference to the Check List furnished at Annexure IV and a certificate to the effect that the various requirements mentioned in the Check List have been complied with and incorporated in the Account may be obtained from the checker(s).
|Page 206||Annexure IV to Chapter 11||Item VI||
Explanation for Variations
(i) Substitute the following for the existing clauses (a) and (b), renumbering the existing clause (c) as clause (f).
(a) Have all variations both savings and excesses, which exceed Rs. 50 lakhs under a sub-head, irrespective of the percentage which the variation bears to the sanctioned provision (original or supplementary, or both taken together) been explained?
(b) In cases where grants/appropriations as a whole (i.e. the amounts sanctioned for its individuals segments i.e., Voted-Revenue, Charged Revenue, Voted Capital, Charged-Capital) have been exceeded, have excesses in all individual sub-heads which fall in the categories below, been explained :
(i) Such sub-heads which involve an excess of over Rs. one lakh each, or
(ii) if there is no individual sub-head which involve an excess of over Rs. one lakh all such sub-heads which mainly account for the overall excess?
If not, has action been initiated to obtain wanting information and the word 'Awaited' indicated under concerned sub-heads?
(c) Have all other excesses (even though not exceeding Rs. 50 lakhs each) i.e. cases other than those at (a) above, which are more than 10 % of the total sanctioned provision (which means original provision if there is no supplementary provision; or supplementary provision if there is no original provision; original and supplementary provision taken together if both exist) or Rs. 5 lakhs, whichever is higher, been explained?
(d) Have all other savings (even though not exceeding Rs. 50 lakhs each) i.e. cases other than those at (a) above, which are more than 10% of the original provision or Rs. 5 lakhs, which ever is higher, been explained?
(e) Have all savings even though not exceeding Rs. 50 lakhs but which exceed 10% of the supplementary provision, if any, been explained?
Certificate No. 1
Delete the words "vide our No. dt.
Add the following lines in the sub-para inserted by correction slip No. 49 to this para :
"In regard to sanction and payment of conveyance advance, please see Rule 191 and explanation there under of General Financial Rules".
Insert the following Note to sub para (a) of para 1.4.1.
Note : Any addition proposed to the list of cheque drawing D.D.Os. included in the Scheme of departmentalisation of Accounts of a Ministry/Department would require the specific approval of the Controller General of Accounts, Ministry of Finance.
Main Para 8.11
Delete the words "Chief Accounts Officer", appearing in third line of para 8.11.1 after the words "transactions arising in the books of.
Insert the following at the end of first sentence after the word "identification" appearing in first line of para 5.8.2.
and signed by the head of the accounting organisation viz. C.C.A./C.A./ Dy. C.A./A.G. as the case may be.
Substitute the following for the existing third sentence appearing in para 13.1.9.
The proposals for J.Es. should be sent to the CGA providing justification for the corrections. These proposals should be supported by a Journal Entry proper in Form CAM-34 (T.E. Form) duly signed by the head of accounting organisation viz. C.C.A./C.A./Dy. C.A./A.G. as the case may be and a detailed list of correction to the Statement of Central Transactions, seeking approval of the C.G.A. for its inclusion in the accounts.
Insert the following as Foot Note below this Form.
N.B. The T.E. shall be signed by the head of the accounting organisation viz. C.C.A./C.A./Dy.C.A./A.G. as the case may be, if it is a journal Entry.
Certificate No. (i)
Delete the words "separately vide endorsement No......................................................................................dt........................
(i) Insert the following words after the word '8th April 1982 referred to above' appearing in 19th line of the para inserted vide correction slip No. 70.
"Plus Interim Relief appropriate to such maximum sanctioned vide O.M. No. 7(39)-E. III/83 dated 2-8-83".
(ii) Substitute a "Comma" for the word "and" appearing between 25/5/ 1979 and 8th April '82 in line 23.
(iii) Add the words "and 2nd Aug 1983" after the word "8th April 1982" appearing in line 23.
(iv) Add the following in the 'Authority' Col. below this Sub para within bracket.
[and of even No. /82 dated 15-2-1984]
Substitute the existing heading to this chapter by the following:
Procedure for finalisation of Pension Cases and cases of payments from the Compassionate Fund of the Government of India.
Insert the following as new paras after this para:
7.9.1 Payments from the Compassionate Fund of the Government of India are regulated under the rules circulated with Resolution No. 3(1)-EV/A dated 21st March'66 as amended by O.M. No. F. 18(10)-EV(B)/77 dated 18th August '79 and No. F. 18(10)-EV/81 dated 21st October '83 issued by Ministry of Finance, Department of Expenditure.
7.9.2 Awards for payments from the Compassionate Fund fall under two categories, namely :
(a) Lump-sum payments; and
(b) Recurring payments to be made at quarterly intervals, in arrears.
7.9.3 Where the award is for a lump-sum amount, payment shall be made by crossed cheque/bank draft to the beneficiary, only by the Pay and Accounts Officer of the Administrative Ministry/Department on the basis of :
(a) sanction letter addressed to him by the Ministry/Department with the concurrence of the Establishment Division of the Ministry of Finance (a) reference to whose no. and date being quoted in the sanction letter); and
(b) a receipted bill (in Form. CAM-67) drawn by the D.D.O. showing the expenditure debitable to the head "288-Social Security and Welfare-E.Other Social Security and Welfare Programmes Other ProgrammesPayments from the Compassionate Fund", as indicated in the sanction.
7.9.4 Where the award is of recurring nature and the payments are to be made at quarterly intervals, in arrears, and the payment is sought at the counter of the Pay and Accounts Officer, of the Administrative Ministry/Deptt. concerned, the sanction will be noted by the Pay and Accounts Officer in a separate register to be maintained in the same format as that for the Register of Special charges (Form C.A.M. 25). The Pay and Accounts Officer will make payment by crossed cheque/bank draft to the beneficiary, on the expiry of each quarter to which the payment relates on submission of a receipted bill (form CAM-67) after proper identification which, at the time of first payment will be with reference to the descriptive roll of the beneficiary received with the sanction letter. The expenditure will be debited to the head indicated in Para 7.9.3.
7.9.5 Where, however, the payment is not sought at the counter of the Pay and Accounts Officer but at a Treasury, the Pay and Accounts Officer would issue a special seal Authority in favour of the Accountant General in whose jurisdiction the treasury is situated, in accordance with the procedure laid down in para 7.1.4 supra, to enable the latter to arrange payment, after proper identification at the time of first payment etc. as laid down in the preceding para 7.9.4. Such payments are not permitted to be obtained through Public Sector Banks.
[Issued from file No. 1(14)/84/TA].
Add the following form as form No. CAM-67 at the end of forms in C.A.M.
Sanction No............ date............... Bill No. ..................
Quarter ending .............. .. Head of account ....................
Received the sum of Rs...............................................................(Rupees................) being the lump-sum* payment/payment* for the quarter ended................................. from the Compassionate Fund of the Government of India sanctioned by ...................... vide sanction letter mentioned above.
(Name of the Min/Deptt.)
Signature of the beneficiary
(Name in block letters)
* Delete whichever is not applicable.
For use in Departmental Office
@ Countersigned for payment of Rs.............. .(Rupees......................................................................) to beneficiary.
Crossed cheque/demand draft to be issued in favour of beneficiary.
Designation of D.D.O.
@ Applicable in the case of lumpsum payment made through the D.D.O. under para 7.9.3. Delete for payments under paras 7.9.4 & 7.9.5.
For use in Pay and Accounts Office
Passed for payment of Rs................ .(Rupees................) by cheque.
Pay and Accounts Officer
Paid by cheque No.....................
Pay and Accounts Officer
Main Paragraph 1.6
Add the following new paragraph :
1.6.4. The specific approval of the C.G.A., Ministry of Finance would have to be obtained in connection with any proposal for creation (or reorganisation) of a new Pay and Accounts Office or for adding to the list of cheque drawing DDOs included in the Scheme of departmentalisation of accounts of a Ministry/ Department. As regards opening of bank account, the Head of the Accounts Organisation of the Ministry/Department may directly approach the RBI, Central Office, Department of Government and Bank Account, Bombay (and not the accredited public sector bank).
(i) for opening bank account in favour of the PAO being newly constituted or of the DDO on whom cheque drawing powers are decided to be given, as long as the account is to be opened in the accredited bank nominated for the Ministry/Department ; and
(ii) for opening account from a specified date, in a different branch of the accredited bank because of certain administrative reasons like proximity of the branch etc. and simultaneously closing the account in the earlier branch. In such cases, it should be ensured that the reference to the Reserve Bank of India, Bombay contains full particulars of the Pay and Accounts Officer under whose jurisdiction the cheque drawing DDO will function or other relevant details such as earlier account number and location/address of branch bank etc.
However, wherever (a) a branch of another bank is proposed to be utilised at the same station where a branch of the accredited bank is already handling the transactions of the Ministry i.e. two banks are proposed to handle the transactions at the same station; and (b) the accredited bank is required to be changed, the proposal should be invariably referred to the Controller General of Accounts, Ministry of Finance who would process them further after necessary examination.
Substitute the word "or" for the word "of " appearing in second line between the words "the original provision" and "Rs. 5 lakhs" in sub-para b(ii) inserted vide correction slip No. 105.
Add the following as new paras 7.3.2 and 7.3.3. after this para :
7.3.2 For the purpose of conducting post check of pension payments made by authorised public sector banks, the concerned PAOs of Delhi and Andaman and Nicobar Islands Administrations should maintain a Register of PPOs authorised for payment at branches of various public sector banks in Form CAM 52-A. Separate registers should be maintained for each P.S. Bank authorised to make pension payments with separate page or set of pages being set apart for the different paying branches. The relevant particulars of PPOs received by them from the departmentalised Pay and Accounts Officers of the various Ministries/Departments of the Govt. of India should be noted in this register under the attestation of P. & A.O. before these are passed on for arranging the payment to the link branch of the public sector banks. The post check of pension payments listed in the payment scrolls received from the various PSBs will be conducted with reference to the particulars noted in the Register of PPOs. The scrolls received from the banks will be stitched into separate month-wise and bank-wise bundles for facility of reference and record. The post-check will comprise in seeing :
(i) that the name of the pensioner as shown in the scroll tallies with that shown in the Register and that the PPO No. also agrees. The amount of basic pension after taking into account any subsequent increase/decrease as well as relief on pension has been correctly worked out and paid;
(ii) that the payments are supported by life certificate, non-employment/ employment certificates, non-marriage/non-remarriage certificates and undertakings in respect of widow family pensioners as prescribed in para 15 of the Scheme for payment of pensions of Central Govt. Civil pensioners by PSBs, wherever necessary;
(iii) that the payment of arrears of pension are checked with reference to 'due and drawn' statement and that the sanction of the competent' authority has been obtained, wherever needed ;
(iv) that the payments made on account of commuted value of pension are checked with reference to pension authorities issued by the concerned P.A.O. and that the amount of monthly pension has been reduced from the date as shown in the authority. A note of the reduced pension i.e. the reduced amount and the date of its effect, should also be made in Col. 6 of the Register of PPOs ;
(v) that the payments are classified correctly and allocation, where necessary, has been made as shown in the P.P.Os ;
(vi) that income tax has been deducted wherever required (See also the footnote below para 4.10.1 of C.A.M.);
(vii) that the Pension Payment Order is returned for cancellation on the death of a pensioner/recipient of family pension; and
(viii) that the incidents relating to deaths and transfers are noted in the remarks column of the register of P.P.Os.
In token of having verified the correctness of the payments on the lines indicated above, the following certificate will be recorded by the J.A.O., on each payment scroll selected for post-check :
"Certified that the payments included in the scroll have been checked with the Register of PPOs and found in order. These have also been supported by the prescribed certificates, wherever required (cases where these requirements have not been fulfilled may be separately and distinctly mentioned in the scroll along with the action taken) and the certificate suitably amended".
The payments required to be verified by PAOs will be intimated by them in token of having done the prescribed verification.
7.3.3 The pensioners of some of the State Governments residing in the Union Territory of Delhi have been permitted by Delhi Administration to avail of the facility of drawing their pension through public sector banks in the Union Territory of Delhi. According to the instructions issued by the Reserve Bank of India to the public sector banks in such cases, the payments are to be distinctly shown by the banks in the payment scrolls against the State Governments to whom the payments are debitable. It should be seen that the payments debitable to State Governments and not mixed up with those finally adjustable in the books of the Central Government. If any such cases come to notice, the same should be segregated and it should be ensured that re-imbursement is obtained in these cases promptly from the concerned State Governments.
[Correction Slip issued from File No. (14)/84/PA].
Add the following as form CAM 52-A after form 52
Register of P. P.Os authorised for payment
(Name of the bank).
|SI. No.||Name of pensioner, Service to which belonged and post last held||Number of P.P.O. and the name of Accounts Office by whom issued||Month for & from which pension authorised to be paid by bank||Amount of basic pension||No. & date of authority letter for subsequent increase or Decrease due to revision or commutation of pension & amount thereof|
|Amount of family pension & name of spouse Name of child(ren)/guardian||Special conditions if any attached to continued payment of pension Date, if indicated from which, pension will cease to be payable||Allocation of pension||Remarks|
Notes: 1. The facts relating to transfer of P.P.O. or death of pensioner should be noted in the remarks column.
2. Name of Child(ren)/guardian to be indicated where both pensioner and his/her spouse are dead and family pension is to be paid to child(ren)/guardian on the basis of a separate authority
3. Entries in Col. 8 should be made in red ink.
4. Decreased rate of pension as a result of commutation should be shown in col. 6 from the date indicated in the payment authority for commuted value of pension.
5. The term basic pension includes adhoc relief sanctioned w.e.f. 1-1-73 and temporary/adhoc increase, if any, in case of pre 31-12-72 pensions.
Main Para 13.6
Add the following as new para below the existing para 13.6.4
13.6.5 Department of Supply have prescribed a special procedure for payment against contracts placed by them on foreign suppliers in U.S.A./U.K./-Europe. This procedure authorises payment through State Bank of India at New York/London based on authority to be issued to them by the Chief Controller of Accounts, Deptt. of Supply, either through letter of credit or otherwise depending upon the terms of the contract. The debits to be received from the branch of the S.B.I, abroad will be cleared by the usual procedure of initially booking under suspense or remittance head as the case may be and obtaining reimbursement from the Accounts Officer of the supplied Central Civil Deptt., or by issuing advice on R.B.I. under the settlement account procedure in other cases as per the procedure prescribed separately for this purpose.
[Issued from file No. 1(14)/84/TA]
(i) Renumber the existing para 13.17 inserted vide Correction slip No. 77 as 13.18 (ii) Insert the following as a new para 13.17 after the existing para 13.16 and Table below it.
13 .17 Procedure for sending records to old Record Room
Files, Registers, voucher bundles etc. shall be properly bound immediately after their closure. The outer cover shall conspicuously indicate, under the dated signature of the Accounts Officer, the proposed year of destruction of that record. They shall be kept serially arranged in the Sections concerned for not more than 3 calender years and transferred to the Departmental Record Room thereafter.
Files/Vouchers/registers etc. to be transferred to the Departmental Record Room will be accompanied by a List (in duplicate) with particulars as shown below :
|SI. No.||File No. or Details of vr. bundle or type of register||Classification & year of review||Date of actual destruction||Record Room Index No.|
The Departmental Record Room will, after verification of the entries in it, retain one copy of the List and return the other duly signed to the Section concerned. After indicating Record Room Index Number. In the Departmental Record Room these lists will be kept sectionwise in separate file covers. The concerned section shall also preserve the duplicate copies by pasting them in a Register,
No recorded file etc. may be issued from the Record Room except against a signed requisition which should indicate Record Room Index Number. The requisition slip will be kept in the place of the file issued. On return, the requisitioned file will be restored in its place and requisition slip returned to the section/official concerned. In case of non-receipt of the Record back within a period of one month of issue, the Record keeper shall remind the section concerned at an appropriate level to get back the tile/record expeditiously.
The Record Keeper shall be responsible for conducting an annual review to locate files to be destroyed as per the proposed preservation period indicated on the outer cover. These files/voucher bundles etc. will be referred to the Accounts Officer concerned for instructions regarding their destruction/further preservation along with a list in duplicate prepared in the form indicated below :
|SI. No.||File No. or Details of vr. bundle or type of register||Record Room Index No.||Instructions of
(To destroy or to preserve, upto the year........)
The instructions of the Accounts Officer for weeding out of the file/voucher bundle etc. or for its further retention as indicated in this Form shall be observed by the Departmental Record Room for destruction/preservation. In case of further preservation, the new date of destruction as indicated by the Accounts Officer shall also be conspicuously indicated on the outer cover. The duplicate copy of the latter list received back by the Departmental Record Room shall be returned to the Section concerned by it.
The following may be substituted for the existing entries at Sr. No. 2 & 3 in Part "IIOther Records" of the table below this para.
|Sr. No.||Nature of Records||Retention Period Years|
|2||Register of files/vouchers/registers|
|(a) transferred to Departmental Recording Wing (i.e., old record room of the Department Office).||25 years.|
|(b) transferred to National Archives||permanent.|
|3||File Index-Register||10 years.|
Add the following sentence at the end of this paragraph :
An example illustrating the manner in which recoveries of HBA/MCA are to be posted in the respective Broadsheet and calculation of interest thereon, is given in Appendix 'C' to this Chapter.
Substitute the following words for 'etc.' appearing after the words 'pay and allowances' occuring in the first and fifth lines of sub-para (b) thereof :
'and other personal entitlements'.
|Page : 299|
Foot Note 2 of form C.A.M. 30 may be substituted by the following :
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.
[Issued from File No. 1 (M/84/T.A.]