Sl. No. | Period of Account | No. of Voucher or Bill Diary No. | Designation of the DDO responsible for clearance of objection |
Amount kept under Objection |
Nature of item and objection | Details of Correspondence | Details of 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 | |
|
|
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Total
of the Month's objections
Add - Balance from last Month TOTAL Deduct - Amount adjusted during... Balance carried forward |
Adjustment during the Month... ...19 |
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OB Item No. | Month | Indicate Col. [email protected]
|
Amount | I certify that I
have examined the OB and find it
complete in fall respects.
JAO PAO |
||||||||||
TOTAL |
@ (Col. No. 5 to 9)
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 April 19............ Balance and so on upto March Balance |
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Total |
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 |
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.
Loan of Rs........................ . .sanctioned to.
...................................
in letter No..................................... .Dated..............................
19..........
Major head of Account.............
Minor head of Account..............
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. | ||||
|
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 |
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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]
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 |
|
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 |
|
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]
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 |
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 |
|
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 PensionSurcharge |
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TOTAL ' 021' | |||||||
049Interest Receipts(A) Interest from State Govts.(i) Interest on loans for State Plan Schemes (ii)(iii) |
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TOTAL (A) | |||||||
(B) Interest from U.T. Govts.
(i) Interest on loans for.............. |
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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. DeductRefunds |
|||||||
TOTAL (C) | |||||||
TOTAL of 049 (A+B+C) | |||||||
III. Public Account |
805State Provident Funds
........................................ |
||||||
TOTAL ' 805' | |||||||
858Suspense Accounts(a) Pay & Accounts Office Suspense-Transactions adjustable by other PAOs/AGsOriginal credit Rs............... Responding minusNet Rs. .......... (b) Public Sector Bank Suspense(c) CAO RBS Original creditResponding minus credit Net Rs.........(d) Suspense Account (Civil) Challans/Vouchers SuspenseOriginal ........ Responding (minus)Net Rs........... |
|||||||
Total ' 858' | |||||||
870Cheques & Bills(i) PAO Cheques Original.........Responding (minus)........... Net Rs............(ii) Departmental Cheques Original............Responding (minus) debit Rs........... Net Rs............. |
|||||||
Total ' 870' |
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 -
|
||||||
Total "247" | |||||||
Grant No. .... |
249-Interest Payments (Charged)(i) Interest on GPF (Others+Group D)(ii) Incentive Bonus (Others + Group D) |
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Total "249" (Charged) | |||||||
290-Secretariat Economic Services.A.I. SecretariatA.I.(i) Salaries Plan Non Plan Total A.I Secretariat A.2 Other OfficesA.2(I).... |
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Total "296" Plan ................ Non Plan ............ |
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Grant No. .... |
766 Loans to Govt.House Building AdvanceAdvances for purchase of Motor conveyances Advances for other conveyancesFestival Advance Other Advances |
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Total "766" | |||||||
III. Public Account |
805-State Provident FundA-Civil G.P.F.(i) Others (ii) Group. 'D' |
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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 SuspenseOriginal debit Rs. Responding minusNet Rs. .......... |
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Total '858' |
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 |
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]
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 | |
LSuspense & 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]
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]
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.
(Corresponds to Statement No. 7 of Finance Accounts)
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.
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) |
|
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 |
|
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 |
|
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.
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 | �Balance
(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.
� 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.
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.....................................
(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. ....................
Noted in the Ledger Card/Folio
Accountant. Sr. Accountant Jr. Accounts Officer./Asstt. Accounts Officer
[Refer Correction Slip 181]