FORM CAM 26 

(Para 4.19.6)

OBJECTION BOOK (OTHER TRANSACTIONS) AND ADJUSTMENTS 
EFFECTED DURING THE MONTH OF.................. 19 .

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 Sonnenschutz Auto kinder brauchen auch Auto Sonnenschutz.

Nature of item and objection Details of Correspondence Details of Adjustment 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 3 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... ...19

   
          OB Item No. Month Indicate Col. No.@

 

Amount I certify that I have examined the OB and find it complete in fall respects.

 

JAO      PAO

         
         
                 
TOTAL      

  @ (Col. No. 5 to 9)

 

ABSTRACT OF OBJECTIONS FOR THE YEAR         19......19....

Month of Objection Objected to Adjusted April 19 Adjusted in May 19 Similar cols. from June to March Total adjusted Balance outstanding
  Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.
Balance of 19 —19 .
 Balance

Balance of 19 —19 .
 Balance

Balance of 19 —19 .
 Balance

Balance of 19 —19 .
 Balance

Balance of 19 —19 .
 Balance

April 19............
 Balance

May 19 ..........
 Balance

and so on upto March

Balance
                       
Total

 

 

FORM CAM-27

 (Para 4.21.1)

REGISTER OF PERIODICAL CHARGES

GRANT NO. ....................
Name of the D.D.O.............

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 & Month Voucher No. Amount Remarks
19
April
May
June
July
August
September
October
November
December
January
February
March
      19
April
May
June
July
August
September
October
November
December
January
February
March
     
19
April
May
June
July
August
September
October
November
December
January
February
March
      19
April
May
June
July
August
September
October
November
December
January
February
March
     

   

 

FORM CAM—28 

(Para 4.27.2) 

REGISTER Of GRANTS-IN-AID SCHOLARSHIPS

Grant No............................
Charged/Voted.............................

Sl. No. Designation of authority issuing sanction Letter No. & Date Name of Grantee / scholarship holder Purpose of grant / scholarship Special conditions if any Amount in Rs. Period of the sanction NOTE OF PAYMENT Reference furnishing information regarding fulfilment of co-ordinations attached to the Grant Letter No. & Date with which utilisation certificate is received Details of unutillised portion surrendered Remarks and note of final action Initials of JAO
Recurring Non - Recurring Vr. No. & Date / Advice No. & Date of RBI Amount paid Initials of PAO
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
 

 

 

 

 

 

 

                               

NOTES :(i) Separate registers should be maintained for Grants-in-aid and Scholarships.

(ii) In case payment is in instalments during a year, the periodicity of instalment viz. quarterly/half yearly will be indicated e.g. Quarterly/1978-79) under Col. No. 8 and

(iii) Sufficient space may be left for the purpose of entering the periodical payments one below the other against relevant Serial No.

 

 

FORM cam 29

(Para 4.29.1)

REGISTER OF LOANS

Loan of Rs........................ . .sanctioned to. ...................................
in letter No..................................... .Dated.............................. 19..........

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 paid Repayments Balance Period On Advance On Repayment Amount due Amount paid and credited to interest
Rs. P. Rs. P. Rs. P.   Rs. P. Rs. P. Rs. P. Rs. P.  
 

 

 

 

 

 

                               

 

 

FORM CAM 30

(para 4.30.6)

                                                                                       HOUSE BUILDING                                                                        REGISTER AND BROADSHEET OF ADVANCES FOR      MOTOR CAR      AND OF INTEREST THEREON FOR THE YEAR 19...19..                                                         OTHER CONVEYANCES

 

Sl. No. Name of the Gover- nment Servant No. & Date and subs- tance of order and the amount sanct- ioned Rate of interest/ monthly rate of recovery  Amount drawn with voucher No./ Balance of principal brought forward/ total interest due or brought forward

AMOUNT RECOVERED

Total Recov- eries during the year Balance of Principal /interest at the end of the year carried forward Rmks
April May June July Aug. Sep. Oct. Nov. Dec. Jan. Feb. March March

Final

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

 

 

 

 

                                     

 

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.

[Refer Correction Slip 128]

 

 

FORM CAM—31 

(Para 4.31.5) 

REGISTER OF SANCTIONS TO CONTRACTS

Item No. Ref. to Sanction Name of Contractor Name of work/ nature of supply Substance of sanction/ quantities/ rate and other conditions Stipulated date of completion of contract

Payments

Remarks
April May June July August September October November December January February March
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
 

 

 

 

 

 

                                   

 

   

FORM CAM-32

(Para 4.36.1)

REGISTER OF FINAL POST CHECK OF PRE-CHECKED BILLS

Month to which final post-check of pre-checked bills relates Name of the J.A.O./Sr. Accountant nominated for the purpose Number of the voucher(s) for which final receipt / acknowledgement still awaited Remarks / Certificate of the JAO/Sr. Acctt. with initials Initials of the PAO
1 2 3 4 5
 

 

 

 

 

 

       

 

 

FORM CAM 34

(Para 5.3.1)

TRANSFER ENTRY IN THE ACCOUNTS OF.................. ..19..........19............

Serial No.                                                                                                                 Date..........................
(running serially for a year)

  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. C.C.A./C.A./Dy.C.A./A.G. as the case may be, if it is a journal Entry.

[Refer Correction slip 113]

 

  

F0RM CAM-35

(Para 5.3.5)

TRANSFER ENTRY NUMBER BOOK OF THE..................FOR THE MONTH OF......19.......

No. of Transfer Entry (Running Serial for whole year) Department Debited Credited Reasons for Transfer Entry Receipt of Receiving Section No of the Receiving Section Remarks
Head Amount Head Amount
1 2 3 4 5 6 7 8 9 10
 

 

 

 

 

 

    Rs P  

 

Rs P        

 

  

FORM CAM-36 

(Para 5.3.5)

SUMMARY OF TRANSFER ENTRIES

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

Month
Year

As per individual 
Transfer Entry
Number thereof Head of Account Effect to be posted in the 
Departmental Classified Abstract
Debit Credit Debit Credit
1 2 3 4 5 6
 

 

 

 

 

 

 

  

         

 

 

FORM CAM-37

(Para 5.4.1)

CLASSIFIED ABSTRACT PART-1

RECEIPTS__________
MONTH & YEAR...........

Computer Code. No. etc. Heads 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

021-Taxes on Income etc.

Income-tax on Union emoluments including Pensions

Income-tax on other than Union emoluments  including Pension

Surcharge

           
TOTAL ' 021'            

049—Interest Receipts

(A) Interest from State Govts.

(i) Interest on loans for State Plan Schemes

(ii) 

(iii)

           
TOTAL (A)            
(B) Interest from U.T. Govts.

(i) Interest on loans for..............

           
TOTAL (B)            
  (C) Other interest receipts of Central Govt.

(i) Interest from Depart- mental commercial undertakings.

(ii) Interest from Public Sector & other undertakings.

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

Deduct—Refunds
           
  TOTAL (C)            
  TOTAL  of 049 (A+B+C)            

III. Public Account

805—State Provident Funds

........................................
........................................
........................................

           
  TOTAL ' 805'            
 

858—Suspense Accounts

(a) Pay & Accounts Office Suspense-Transactions adjustable by other PAOs/AGs

Original credit Rs...............

Responding minus

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 ' 858'            
 

870—Cheques & Bills

(i) PAO Cheques Original.........

Responding (minus)...........

Net Rs............

(ii) Departmental Cheques

Original............

Responding (minus)  debit Rs...........  

Net Rs.............
           
  Total ' 870'            

 

  

FORM CAM-38

(Para 5.4.1) 

CLASSIFIED ABSTRACT    PART - II

Disbursement           
Month & Year ...... ......

Computer Code No. Heads of Account PAO DDO DDO DDO Summary of 
Transfer Entries
Total for the month
1 2 3 4 5 6 7 8

1. Consolidated Fund

247 Other Fiscal Services - 
Interest on ADA

           
Total "247"            

Grant No. ....

249-Interest Payments (Charged)

(i) Interest on GPF (Others+Group D)

(ii) Incentive Bonus (Others + Group D)

           
Total "249" (Charged)            

290-Secretariat Economic Services.

A.I. Secretariat

A.I.(i) Salaries 
         Plan 
         Non Plan

A.I (2) Wages 
          Plan 
          Non Plan

Total A.I Secretariat

A.2 Other Offices

A.2(I)....

           
Total "296"
Plan ................
Non Plan ............
           
Grant No. ....

766— Loans to Govt.

House Building Advance

Advances for purchase of Motor conveyances

Advances for other conveyances

Festival Advance

Other Advances
           
  Total "766"            

III. Public Account

805-State Provident Fund

A-Civil G.P.F.

(i) Others

(ii) Group. 'D'
           
  Total "805"            
 

858-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

Net Rs. ..........

           
  Total '858'            

 

  

FORM CAM-39

(Para 5.6.1)

CONSOLIDATED ABSTRACT

                                           Part I receipt
Part II disbursements

Year..............

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.Es.
I.  Consolidated Fund

 

III. Public Account
 

 

 

 

 

 

                               
Total                                  

 

 

FORM CAM-40

(Para 5.9.2)

Major/Minor (Detailed) Headwise Legder of balances for and upto the year ending 31-3-19 under DDR Heads (Closed to Balance) in the books of Pr.A.O./P.A.O.

Major Head & Minor/Sub/Detailed Heads thereunder Opening balance as on 1-4-19 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. 19.. Closing Balance as on 30-9-19.. after taking the net effect of Columns 4 & 5 and 2 & 3 Quarterly figures for the Qr. Oct. to Dec. 19.. Closing Balance as on 31-12-19.. 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 19.. including March (Supplementary) and J.Es. Plus/Minus amounts adopted/transferred on Proforma basis during the year Closing balance as on 31-3-19.. 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 head-wise ledger is to be kept only by PAOs;

         (2) Separate Folio be opened for different major heads.

[Refer Correction Slip 188]

FORM CAM-41

(Para 5.9.2)

SECTOR WISE ABSTRACT (LEDGER) OF BALANCES AS ON 31-3-1980 
UNDER D.D.R. 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. Gs. Total Progressive figures during the year (including JEs) Plus/Minus amount adopted/transferred on proforma basis during the year Net effect of columns 4107 Closing balance as on 31-3-80 (This it to be transferred to the summary of balances)
 

1

Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
2 3 4 5 6 7 8 9 10 11
E-Public Debt . .. 23,063 13,496 18,408 .. .. .. 4,912 .. 27,980
F-Loans/Advances 17,920 .. 4,155 2,288 80 .. 1,867 .. 19,787+80

..

L-Small Savings, PF etc. . .. 7,699 1,837 3,267 .. 21 .. 1,430 .. 9,129+21
J-Reserve funds .. 1,027 505 606 .. .. .. 101 .. 1,138
K-Deposits & Advances .. 1,743 2,222 2,335   7 .. 113 .. 1,856+7
L—Suspense & Misc. other than Major heads 875 & 880. 405 .. 694 423 5 .. 271 .. 676+5  
M-Remittances. 28 .. 162 64 .. .. 98 .. 136  

[Refer Correction Slip 68]

 

 

FORM CAM-42

(Para 5.10.1)

COMPUTATION OF GOVERNMENT ACCOUNT AS ON 31-3-1980 
IN THE BOOKS OF THE Pr. A.O.

Sector   Dr. Cr.
Opening balance as on 1-4-79 15,184 ..
A + B Receipts (Revenue) .. 13,843
A+B+C+D Expenditure (Revenue) 13,414 ..
A+B+C+D Expenditure (Capital) 2243 ..
(Maj. Head 768)

H (Maj.Head 769 & Maj. Heads 875 RBD & 880-Misc. Govt. Account)

DDR heads (Closed to Govt.) 2506

..

 

 

Net effect of balances adopted/transferred on "proforma" basis, reversing its side ie.. 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. 19,50-57 ..

  [Refer Correction Slip 87]

 

 

FORM CAM-43

(Para 5.11.1)

SUMMARY OF BALANCES 

As on 31-3-1980
(Pr. A.O.'s Books)

Debit Balance Sector of the 
General Account
Name of Account Credit Balance
   

CONSOLIDATED FUND

 
19,504-57   Govt. Account (Closing balance including 
Major Heads 875 & 880)
-
- E Public Debt

27,980

19,787+80 F Loans & Advances -
   

Public Account

 
- I Small Savings, Provident Funds etc. 9,129+21
J Reserve Funds 1,128
K Deposits & Advances 1,856+7
676+5 L Suspense & Miscellaneous (except Major Heads 875 & 88o) -
126 M Remittances -
40,093+28   TOTAL

40,093+28

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

 

 

FORM CAM-43

(Para 5.11.1)

(Corresponds to Statement No. 7 of Finance Accounts)

SUMMARY OF BALANCES

As on 31-3-1980

(In CGA's Books)

Debit Balances Sector of the General Account Name of Account Credit balances
   

Consolidated fund

 

1,814

  Government Account (including Maj. Heads 875 & 880)
- E Public Debt

27,980

19,787

F Loans & Advances
    contingency fund

50

   

Public account

 
I Small Savings, Provident Funds etc. 9,129
J Reserve Funds 1,128
K Deposits & Advances 1,856
676 L Suspense & Miscellaneous (except Maj. Heads 875 & 880).
126 M Remittances
17,740 N *Cash Balance (Closing)
40,143   TOTAL

40,143

*Worked out as shown below in CGA's Books :—

Debit
Opening Balance 15,234
Progressive balance accrued during the year 2,506
Closing Balance 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.

 

 

FORM CAM—44

(Para 6.8.4)

GENERAL INDEX REGISTER

Account No. Ledger folio Name and designation of subscriber Nomination when received Attestation of receipt of nomination by Branch Officer Date of and reason for closure of account Actual date of closure Remarks (indicate letter No., date with which the balance was transferred to another AO in case of transfer out)
 

 

 

 

 

 

 

             

 

 

FORM CAM45

(Para 6.6.2)

STOCK REGISTER OF INSURANCE POLICIES

Sl.No Date of Receipt

Particulars Of Policy

Initials of Gazetted Officer Date of reassignment, transfer etc. No.& Date of forwarding letter Initials of Gazetted Officer Remarks
Policy No. Name of designation of policy holder & Ledger Folio No. Amount Name of Insurance Company Amount of premium How payable Quarterly/ half yearly &from what date Date of maturity of Policy
1 2 3 4 5 6 7 8 9 10 11 12 13 14
 

 

 

 

 

 

 

                       

 

 

FORM CAM—46

(Para 6.6.4)

REGISTER OF DETAILS OF MATURITY OF POLICIES

Sl.No. Serial No. of the Stock Register Name of the subscriber Account No. Policy No. Date of maturity Initials of JAO Date of despatch of policy to Insurance Company

Details

Date of credit to govt. Remarks
Date of Receipt Cheque No. Amount
1 2 3 4 5 6 7 8 9 10 11 12 13
 

 

 

 

 

 

 

                       

 

 

FORM CAM-48

(Para 6.9.1)

BROADSHEET OF THE.................................. PROVIDENT FUND FOR THE YEAR..................

No. of Account Ledger Folio Balance at commencement of year Receipts in the month of Government contribution Interest of the year Total of receipts & opening balance Withdrawals in the month of Closing balance Total of withdrawals and closing Balance Remarks
Twelve money columns for the twelve months and two money columns for March Final and March Supplementary Twelve money columns for the twelve months and two money columns for March Final and March Supplementary
 

 

 

 

 

 

                   

Total as per Broadsheet
Total as per Detail Book
Initials of J.A.O.
Difference.
Initials of P.A.O.

 

 

FORM CAM-49

(Para 6.10.2)

(OBVERSE)

Annual Statement of....................... Provident Fund Account.....,
Year of Account......................................................................
Rate of Interest........................................................................

Account No. Name of Subscriber Opening Balance *Deposits/ Recoveries during the year @Interest allowed during the year Withdrawal during the year ´┐ŻBalance 

(Both in figures and Words)

1 2 3 4 5 6 7
 

 

 

 

 

 

 

 

* This also includes Rs. ................ recovered in earlier years detailed below, but brought on to the account of the subscriber in this year.

@ Includes interest on credits relating to earlier periods also. 

´┐Ż For missing credits/debits please see below.

 

Notes :—

1. If the subscriber desires to make any alteration in the nomination already made, a revised nomination may be sent forthwith in accordance with the rules of the Fund.

2. In case the subscriber, owing to his/her having no family then, had nominated a person/ persons other than a member/members of his family and has subsequently acquired a family he/she should submit a nomination in favour of a member/members of his/her family.

3. The subscriber is requested to satisfy himself/herself as to the correctness of the statement and to bring errors, if any, to the notice of the Accounts Officer within**................month (s) from the date of its receipt.

** To be filled in according to the rules of the Fund concerned.

 

(REVERSE)

MISSING CREDITS/DEBITS

Details of missing credits/debits arc given below. In case these subscriptions/withdrawals/ refunds of withdrawals were actually made, the subscriber may give the particulars of the bills from which the deductions were made/amounts were withdrawn, indicating the No. of each voucher, date of its encashment, name of the P.A.O., head of account and the net amount of the voucher.

Subscription Refunds of Withdrawals Advances/Withdrawals
Year Month of Salary Amount Year Month of Salary Year Amount
1 2 3 4 5 6 7
 

 

 

 

           

Signature . ...........................
Designation............ .......... ...
Date.....................................

ACKNOWLEDGEMENT SLIP

(Important : Kindly return this slip to the.......................... immediately after the receipt of the Account Statement).

I hereby acknowledge the receipt of the Annual Statement of my Provident Fund Account for the year 19.................. 19......

I certify that to the best of my knowledge and information the balance shown therein is correct.


I am to state that I do not accept the balance shown therein as correct for the reasons given overleaf.

Signature .................................
Name (In Block Letters).............
Fund Account No. ....................

FOR USE IN ACCOUNTS OFFICE

Noted in the Ledger Card/Folio

 

Accountant. Sr. Accountant                                                                            Jr. Accounts Officer./Asstt. Accounts Officer

  

  [Refer Correction Slip 181]