CIVIL ACCOUNTS MANUAL

Sl Points Key points

No.
1. Any addition to the list of cheque drawing DDOs included in the The CGA
Scheme of Departmentalisation of Accounts of a
Ministry/Department is however required to have the specific
approval of
2. The Head of Accounting Organisation in the civil Pr. CCA/CCA/CA
Ministries/Departments is
3. Pr. CCA/CCA/CA functions under the overall supervision and control FA concerned.
of the
4. Pr. CCA/CCA/CA is also known as Principal Accounts Officer.
5. All receipts of the Ministry/Department shall be finally accounted PAO
for in the books of
6. The word FRBM mentioned in the Civil Accounts Manual stands for Fiscal Responsibility and Budget
Management (Act, 2003)
7. All units in the Ministries currently looking after the function of Financial Advisor
undertaking evaluation, preparation of Annual/Five Year Plan are to
function under the overall supervision and control of
8. Pr. AO will obtain supply of cheque books required for use by the the Central Stamp Store, Nasik
Pay and Accounts Offices from Road or the accredited bank
concerned
9. Source from which the Pr. AO will obtain the cheque books so The CGA
authorized by the
10. In cases where the PAO goes out of station and no substitute can be Senior Most Asst/Jr. Accountant
arranged in his place and there is need for making arrangements for to sign cheques for the specified
drawal of cheques, Pr. AO may authorise period of the absence of the P.A.O
11. Where a Senior Most Asst/Jr. Accountant has been authorised to will verify the bill passed or
sign cheques for the specified period of the absence of the P.A.O, cheque drawn and renders a
the PAO on his return certificate to this effect to Pr.AO
12. When PAO is on leave but locally available and no substitute is PAO (may)
available, signing the cheque/bill will be done
13. The category of Government cheque that is negotiable one is Category A
14. Category of cheque used for payments on account of personal Category A
claims to gazetted officers, to contractors and suppliers and to
public sector companies, corporations etc. is
15. The category of cheque that is non-negotiable and not payable in Category C
cash is
16. The category of cheque that is only used for inter-departmental or Category C
inter-governmental claims
17. The non-transferrable cheque meant for payment to the payee who Category B cheque
is a Government officer for disbursement of salaries etc. and
payments pertaining to office establishment and office
contingencies is
18. Form that is used for obtaining bank draft is SY 288
19. Where a Bank Draft is required, a requisition in SY 288 to be A
submitted to accredited bank along with a cheque of category
20. In case of payments that are required to be authorised on the paying Pr. AO
authorities abroad, the P.A.O. concerned will issue the authority
which will be countersigned and embossed with special seal by
21. Receipt and Payment Scrolls are prepared by The dealing branch
22. Number of copies in which receipt and payment scrolls are prepared Quadruplicate (4 copies)

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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
23. Periodicity on which Receipt and payment scrolls are prepared Daily
24. Disposal of receipt and payment scrolls One copy-CDDO concerned, two
copy-Focal Point Branch along
with receipted challans and paid
cheque and one copy-office
record
25. Main scroll of receipt and payment is prepared by focal point bank Triplicate
in
26. Main scroll is submitted in duplicate to PAO concerned.
27. The duplicate copy of Main Scroll is returned by PAO to Focal Point 24 hours
Bank duly verified and certified within
28. Error Scroll means The scroll prepared to rectify the
errors in Main Scroll.
29. Public/Other Nominated (Private Sector) Bank Suspense under 8675-Deposits with RBI
8658-Suspense Accounts- is cleared by Pr. AO by transferring the
same to the Major Head
30. Bank drafts or cheques received in the Pay and Accounts Office Register of Valuable (CAM 16).
should be entered in Should be sent to bank with a
credit slip on next working day.
31. Payments of loans and grants to State Governments and Central Accounts Section, RBI
repayments of loans/payment of interest by State Governments are Nagpur.
effected by the issue of advices to
32. Advice for payments of loans and grants to State Govts and Pr. AO concerned.
repayments of loans/payment of interest by State Govts. are issued
by
33. The Central Accounts Section, R.B.I., Nagpur shall furnish Ministry- Monthly bassis
wise/Department-wise balance to the concerned Min/Dep. on
34. The responsibility for effecting reconciliation between the balance The CGA
of the Central Govt. as a whole with Reserve Bank rests with
35. Disbursements of Pension through PSBs in respect of Central Civil The CGA
Pensioners Freedom Fighters, High Court Judges, Ex. M.P.s and Ex.
Presidents is look after by
36. DMA (E) and DMA (R) stand for Daily Memo Adjustment. E-for
payment (Expenditure) and R for
receipt.
37. The Date-wise Monthly Statements (DMS) are prepared by Focal Point Bank
38. DMS is prepared in Quintuplicate (5 copies)
39. Date by which DMS in 4 copies to be submitted to the PAO 3rd of the following month.
40. PAO should return the DMS duly verified to Focal Point Bank within 3 days of its receipt (2 copies)
41. Out of two certified copies of the DMS so received by the Focal Point Its Link Cell at Nagpur
branch, one copy will be retained by the Focal Point branch and the
other will be forwarded to the
42. Where Min/Dep banks with SBI, the certified copy of the DMS shall Government Account
be sent to Department, SBI, Mumbai.
43. A copy of DMS duly certified by PAO shall reach the Link cell/GAD 10th of the following month.
SBI, Mumbai as the case may be by
44. Out of the two copies, original copy of DMS will be retained by the 8th of the following month.
PAO for his record and the duplicate duly verified sent to his Pr. AO
latest by
45. Responsible for reconciliation of accounts with the respective PAO Focal Point Bank
and settle any discrepancy pointed out by him is
46. The RBI, CAS, Nagpur will send one copy each of monthly statement, 15th of the following month.
PAO-wise and date-wise and Ministry wise PAO-wise along with
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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
 consolidated monthly statement to the CCA/CA of the
Ministry/Department by
47. The Focal Point Bank should report by telex/telegram to CAS, 15th March to 31st March
Nagpur through its link cell at Nagpur for transactions that take
place during
48. The transactions that take place up-to 15th April of the current FY March Residual Transactions
but pertains to previous years are called (marked as R1, R2…R15)
49. The monthly statement pertaining to the” March Account” should 30th April of the following year.
be sent to the concerned Pay and Accounts Officer latest by
50. The time basis on which the Link Cell of the bank will submit claims Quarterly
for turnover commission on Government transactions settled with
RBI, CAS Nagpur for settlement
51. Claims by Link Cell for turnover commission on Government Ministry/Department-wise
transactions shall be as per
52. All the PAOs should intimate their requirements of cheque books of Annual basis
all the three categories including those of CDDOs on
53. PAO submit its annual requirement of cheque books to Pr. CCA/CCA/CA of the concerned
Min/Dep
54. Annual requirement of cheque books shall be submitted latest by 15th January
55. A Ministry/Department-wise consolidated annual indent of cheques Financial Advisor through the
will be prepared by the Pr.AO
56. A Ministry/Department-wise consolidated annual indent of cheques the Controller of Stamps, Nasik
will be sent to Road
57. A Ministry/Department-wise consolidated annual indent of cheques January
will be sent to the Controller of Stamps, Nasik Road by
58. The actual counting of the cheques and the checking of their serial Jr. Accountant. He/She will sign
numbers may be done by the each book in full in token of having
conducted the check
59. Test check of actual counting of the cheque and its serial number by 10% and Officer-in-charge-5%
cashier
60. The cheque books shall be in the custody of Joint custody of cashier and
officer-in-charge.
61. Where double locker safe is not feasible for safe custody of cheque Officer-in-charge.
book, it will be under the custody of
62. The PAO will supply to the CDDO the minimum number of cheque 3 months
books, sufficient for his requirement for a period of
63. Where the power of drawl of funds by cheque(s) is withdrawn from Retuned to the PAO whether
any CDDO, the cheque lying with him/her shall be unused or partly used.
64. Partly used cheque books returned to PAO shall be CDDO returned partly used
cheque book by marking them
cancelled without signature. The
same is destroyed by PAO after
making a note.
65. Unused cheque books returned to PAO shall be Use in normal manner after bring
them on account and under
intimation to Pr.AO
66. Where PAO is wound up, the cheque lying with him/her shall be Returned to Pr. AO in the manner
applicable to CDDO
67. An account of cheque forms used daily should be maintained by the CAM 2
Cashier in Form
68. Stock taking of the cheque books should be done by an officer other than the officer-
in-charge

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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
69. Stock taking of the cheque books should be done Six-monthly (April and October).
In addition on change of OIC.
70. Monthly salary bills should reach Pay and Accounts Offices by 20th of the same month.
71. Bills other than monthly salary bills should not be submitted to PAO Last week of the month.
except those that are unavoidable and urgent during the period of
72. Bills should be passed for payment and cheques issued within a 7 days of their receipt.
maximum period of
73. Where the bills indicated as 'Immediate' by a D.D.O cheques are on either the same or the next day
issued
74. acknowledgment from the Bank with respect to intimation of Stop The currency of lost cheque is live.
Cheque Payment for a cheque reported to have lost be insisted Else postal acknowledgement
when shall be sufficient.
75. Exemption from executing an indemnity bond in GAR 12 for issue of Govt. department/PSU wholly
a fresh cheque for a cheque issued earlier is lost are granted to owned by Govt. or the bank
76. Annual statement
77. The total number of cheques issued on the last day of a FY, total 1st working day of the next FY
amount thereof and the number and amount of the last cheque,
under each category shall be intimated by the PAO to his Pr.AO by
78. PAO shall intimate to Pr.AO and write back the amount in account, 1 year.
if an un-encashed cheque is not traced after a period of
79. The proposals for delegation of cheque drawing powers to NCDDO The CGA. In case of PWD it will be
should be submitted to CCA
80. Withdrawals from G.P. Fund and final withdrawal of accumulations Head of Office i.e. CDDO.
in the fund for group 'D' government servants shall be paid by Other than Group D-PAO
81. Advances from PF to all categories, all short- term loans and The CDDO
advances to government servants, Travel expenses, Office
Contingency, Pay & Allowance shall be paid by
82. Short-term loans means loan payable within 60 instalments
83. An officer other than the Executive Engineer of a PWD may be The CGA
declared as a DDO, for drawing bills for works and ancillary
payments in addition to pay and allowances with the prior approval
of
84. A monthly statement showing the details of PF advances paid by the PAO
drawing and disbursing officer have to be forwarded to the
85. A CDDO can be permitted to make payments on account of pay and HoD in consultation with the PAO
allowances and office contingencies etc. of one or more offices by
the
86. The PAO will determine the amount of assignment for disbursal of Quarter (Quarterly assignment)
pay and allowances, traveling allowances, contingencies etc. by the
CDDO within his control for a period of
87. List of Payments in Form CAM 21 shall be prepared by DDO
88. List of Payments in Form CAM 21 shall be prepared in Triplicate
89. List of payment in Form CAM 21 shall be prepared Weekly and last one for 22nd to
last day of work.
90. Weekly list of payment shall be submitted to the PAO by Within 2 days from the end of the
week. (9th, 16th and 23rd)
91. Weekly list of payment in CAM 21 shall be submitted to the PAO on 22nd to last day of the month.
a daily basis for the period
92. Last day's scroll shall be submitted to the PAO by the period of 3rd of the following month.
93. No. of copies of CAM 21 that should be sent to PAO along with paid Two copies
vouchers are

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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
94. Disposal of CAM 21 received at PAO end as One copy will be used as 'Register
of Cheques Delivered and second
is sent to compilation section.
95. Sub-Voucher pertaining to contingent bill shall not be submitted by Up-to ₹ 500/-
a CDDO provided the amount of the sub-voucher is
96. The due dates for submission of monthly compiled accounts to the 7th of succeeding month.
Pay and Accounts Office by the Public Works and Forest Division
shall be
97. All cheques shall bear two signatures where the cheque is drawn for ₹ 10 lakh and above (All category)
98. Wherever required Pre-check of a bill is done by PAO
99. Estimates for plan and Non-Plan items should always be prepared and presented to
Parliament separately
100. Details of cases that should be treated as New Service are given in GFR (Annexure-1 to Appendix-3)
and DFPR (Rule 10)
101. The offices will be required to submit the Final Estimates along with February (Submission in March)
the Monthly Statement of Expenditure of
102. A separate register DDO-wise Bill Passing cum Expenditure Control CAM 9
Register should be maintained by AO in Form
103. Bill Passing cum Expenditure Control Register (CAM 9) is maintained no payment is made in excess of
to ensure that the budget allotment
104. If the amount of any bill exceeds the budget allotment or is not Appropriation Audit Register
covered by an advance from the Contingency Fund, the PAO should
decline payment under advice to the authority controlling the grant
so that the latter could arrange for additional funds by recording in
a register called
105. Appropriation Audit Register is maintained in Form CAM 62
106. The power to sanction expenditure from Consolidated Fund of India The President [Article 77(3)]
and Contingency Fund of India including the powers to dispose of
property and stores belonging to the Central Govt. is vested in
107. Categories under which check against rules, regulations and orders 3 categories
is conducted by the PAO fall
108. If the sanctioning authority is vested with full powers in respect of Financial Propriety (GFR 21)
certain classes of expenditure the sanction accorded under such
powers should be questioned only on grounds of
109. Where AO questions the sanction on ground of financial propriety, not stop the payment but should
he should report the matter to the FA
through the Pr. AO
110. The AO shall not raise question on ground of financial property Sanctions is issued by the Ministry
where with the concurrence of the FA.
111. The cases where rules and regulations are found to have been Pr. A.O. or of the FA through Pr.
observed merely in the letter but not in spirit should be brought into A.O
the notice by the PAO to
112. All sanctions other than for inter-governmental/Departmental ₹ 50 lakh to ₹ 1 crore- Dy. CA
transactions issued by Ministries/Departments should be reviewed Above 1 crore-Pr. CCA/CCA/CA
(pre-check) by Dy. CAs and by the Pr. CCAs/CCAs/CAs where the
amounts involved is Rupees
113. According to the sources from which they are funded, Reserves or 3 categories
Reserve Funds in Government Accounts may be classified into
114. Where reserves are created out of the grants or out of moneys set Parliament.
aside by the Union or State Government from the Consolidated
Fund, the transfers to and the expenditure from the reserves
require the approval of the
115. Reserve Fund is located under Public Account (Sector-J)
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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
116. Reserve Funds are classified into 2 types (Interest and non-interest
bearing)
117. The value of materials, equipment and other commodities received 1606
from foreign countries etc.as aid, without involving any cash inflow
or outflow should be accounted under the major head
118. The PAO acts as the officer responsible for recovering income-tax on Salaries (Pay & Pension bills)
the income chargeable under the head
119. Responsible to obtain the sanction for extension/continuance of the DDO concerned.
temporary posts is
120. Responsible to ensure that salary claims are not entertained and PAO
paid beyond the date of expiry of the sanctioned post is
121. Payments should be made only after obtaining the prior specific 3 months from the date sanction
approval of the FA with regard to temporary post when for the continuance of a
temporary post has expired
122. Road Mileage allowance is inadmissible for journeys within a 8 km of headquarters
distance of
123. Contingent charges which require neither special sanction nor Fully vouched Contingencies
countersignature, but may be incurred by the disbursing officer on
his own authority, subject to the necessity of accounting for them,
are known as
124. PAO should maintains a register in which every order sanctioning CAM 25
special expenditure, should be entered as soon as it is received to
authenticate the bills come up for payment in form
125. Responsible for calculation of interest on interest bearing advances, Head of Office/DDO
recoverable from the loanee Government servant be it gazetted and
non-gazetted Government servants is
126. Responsible for checking the correctness of the interest recovered PAO
by the DDO against interest bearing advance will be
127. Long Term Advances mean advances recoverable in not less
60 monthly instalment
128. Annual outstanding balances of long-term advances as Two months
communicated by PAO to the DDO will be treated as accepted, if no
comments from DDO is furnished within
129. The recovery of the advances should commence with the first issue of pay, leave salary
or subsistence allowance as the
case may be after the advance is
drawn
130. Wherever feasible a contract should include a provision for an 5 years
unconditional power of revocation or cancellation by Government
at any time, if the contract is likely to endure for a period of
131. Revocation or cancellation of contract by Government at any time 6 months
after the expiry of a notice for the period
132. The PAO should invariably obtain and examine copies of all ₹ 50000 and above.
contracts and agreements for purchases amounting
133. Irrespective of their monetary value (except those relating to DGS&D and the Food Department
contingent or miscellaneous expenditure) are to be invariably of the Government of India.
furnished to the PAO concerned pertaining to
134. Scheme of merged DDO came into effect from 01.04.1986
135. Under merged DDO scheme the functional and day-to-day Pr. CCA/CCA/CA
administrative control of the Cash Branch/DDO at the secretariat
level in each Ministry/Department except the Ministry of External
Affairs, would vest in the respective

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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
136. New Service in terms of article 115(1) (a) of the Constitution means expenditure arising out of a new
policy decision, not brought to the
notice of Parliament earlier,
including a new activity or a new
form of investment
137. Where any doubt arises about the application of financial limits of CCA/FA
‘New Service’/’New Instrument of Service’ the PAO would seek
decision from
138. Where a Court award is for a composite amount which is not Charged expenditure
capable of being split up as "Refunds of Revenue" and "Other
Expenditure", the entire amount of decree will be accounted for as
139. Where amount of a court award it is capable of being split up as Other expenditure. Amount on
"Refunds of Revenue and "Other Expenditure, the amount treated a/c of refund of revenue shall be
as charged expenditure will be accounted under refund of
revenue/deposit as the case be.
140. Where an award is exclusively for the refund of security deposit or Refund of revenue/deposit not
other revenue, the refund should be treated as treated as "charged" expenditure
141. The Award given by an arbitrator appointed under Section 10A of Not be treated as charged
the Industrial Disputes Act, 1947 shall expenditure as arbitrator is not
considered as a Tribunal within
the meaning of article 136 of the
constitution
142. The error relating to an item of revenue or expenditure head The close of relevant FY.
wrongly classified under another revenue or expenditure head in
the accounts, may be corrected with the help of a transfer entry
within
143. The errors affecting a debt, deposit, suspense or remittance head Any time.
however old or small, must be corrected by transfer entry within
144. PAO shall send a monthly account to its Pr.AO in the format CGA
prescribed by the
145. The due date of submission of monthly account to Pr. AO by PAO is 7th of the following month.
146. Submission of consolidated monthly account of Civil Min/Dep as a 15th of the following month.
whole to CGA by Pr.AO by date
147. Submission of consolidated monthly account of Non-Civil Min/Dep as 17th of the following month.
a whole to CGA by Pr.AO by date
148. Statement of Central Transactions’ at the end of every FY, Major and Minor Heads
representing the progressive effect of all the transactions during the
year including that of March supplementary transactions is
prepared by Pr. AO, head-wise details it contains
149. The computerized software package through which consolidation of Contact Package.
accounts is made by the Pr. AO is called
150. The Ledger for Debt, Deposit, Suspense and Remittance heads half-yearly for the first 6 months
closing to balance viz. those under Sectors E, F, I, J, K, and L, may be (April to Sept) and then quarterly
prepared (Oct-Dec and Jan-Mar Supple).
151. 7810-Inter-State Settlement' (Sector G) and '7999-Appropriation to Annually as theyare not in the
Contingency Fund' (Sector H) will be closed to ‘Government nature of debt, deposit, suspense
Account’ annually or remittance heads and
152. Due date for submission of Closing balances of the Ledger for Debt Half-yearly-5th Nov
Deposit Suspense and Remittance to Pr. AO is Quarterly-5th Feb and 5th July
153. Due date for submission of consolidated closing balances of the Half-yearly-10th Nov
Ledger for Debt Deposit Suspense and Remittance to CCA by Pr. AO Quarterly-10th Feb and 10th July
is

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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
154. Due date for submission of consolidated closing balances of the Half-yearly-15th Nov
Ledger for Debt Deposit Suspense and Remittance to Finance Quarterly-15th Feb and 15th July
Account Section of CGA by CCA is
155. The PAO prepares the Ledger for Debt Deposit Suspense and Sub-head/detailed head
Remittance heads closing to balance up-to the heads
156. Pr. AO consolidates Debt Deposit Suspense and Remittance heads Minor head.
closing to balance as per head
157. The progressive figures of the heads of account falling under sectors Annually.
A, B, C, D, G & H in the Consolidated Fund will be closed to
Government account
158. The closing balance under "Government Account" are not to be Summary of Balances" statement
carried over to the following year and will be carried over to the
159. The Major Head of Loans and Advances to State Governments is 7601 (7602-UT with Legislature)
(7605-Foreign Government)
160. Certain increases or decreases in the opening balances of heads of Railway Board and Controller Aid,
accounts exclusively operated by them without routing the Account and Audit
adjustments through the monthly accounts or the Statement of
Central Transactions of the year for which the Finance Accounts are
under preparation may be effected by
161. A physical verification of the nominations submitted by the 3 years
Provident Fund Subscriber shall be conducted at-least once in a
162. A record of conduct of the physical verification of the nominations General Index Register
submitted by the Provident Fund Subscribe will be kept in the
163. Whenever the subscriber's account is transferred from one circle of Transferred to new AO.
accounts to another, the nomination in original will be
164. The recovery of instalment towards an advance shall be started month following the month in
from the pay of the which the advance was drawn
165. An advance from Provident Fund sanctioned by the competent Not be disallowed.
authority can
166. In respect of transfer of a subscriber from one PAO to another within issue of cheque (cat- "Govt.
same or to a different Ministry, the transfers will be settled by Account-Not payable in cash
167. Accounting entry when cheque is issued towards settlement in case Minus Credit 8009
of transfer of a subscriber from one PAO to another Credit 8670-Bills and Cheques
168. In case of transfer of a subscriber from one PAO to another, the not sent to new PAO but only an
original ledger folio/ card maintained by the PAO is extract from the ledger folio/card
shall be sent along with the
cheque
169. The extract of ledger folio prepared in case of transfer of a 3 years
subscriber should include details of temporary advance and
withdrawal payments during the preceding
170. Compilation Section will pass on the schedules and debit vouchers the Fund Section
pertaining to Provident Fund along with a covering statement to
171. GPF accounts in respect of the All India Service Officers borne on AG of the State concerned.
State/ UT cadre and officers of State Governments shall be
maintained by
172. Every year, the deduction for the month of April should be checked 31st March
with reference to the rate of pay drawn by each subscriber as on
173. If any credit or debit cannot be posted in the ledger folio for want of M.
correct account number, name, etc. it should be encircled and the
should recorded with a word against it is
174. Where a credit and debit cannot be posted in the ledger for want of Explanation Sheet of Differences
correct account number, name, etc. the same should be recorded of the Broadsheet
till rectify in
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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
175. The GPF broadsheet is maintained in CAM 48
176. The transactions in the GPF broadsheet in CAM 48 relating to a 2nd day of the second succeeding
month, should be closed on or before month following the month of
transaction
177. The transactions in the GPF broadsheet in CAM 48 relating to the 2nd June.
month of April should be closed on or before
178. The rule of GPF (CS) Rule that belongs to interest payment to Rule 11
Provident Fund is
179. Interest payment to Provident Fund is paid by Accounts Officer
180. Periodicity on which interest payment to Provident Fund is paid Annual (March Supplement)
181. The GPF subscriber's Annual Statement of Accounts prepared in CAM 49
Form
182. The GPF subscriber's Annual Statement of Accounts should be 31st July
dispatched to the subscribers latest by
183. An Annual Review of Provident Fund accounts should be conducted Credit entry-1 month
in such a manner that credit and debit entry pertaining to months Debit entry-all 12 months
are checked
184. An Annual Review of Provident Fund accounts should be conducted PAO through the staff who are not
by related to the maintenance of
broadsheets
185. In order to readily locate the missing credits /debits in the Provident Twice a year (Sept and March)
Fund Account of subscribers, all the ledger folios shall be reviewed
186. The Register of Missing Credits/Debits is maintained in form CAM 50
187. The Register of Missing Credits/Debits (CAM 50) should be closed monthly
188. The Register of Missing Credits/Debits (CAM 50) should be Last working day of the month
submitted to AO on
189. Responsible for compilation and accounting of Central (Civil) Central Pension Accounting office
Pensions and Pensions to Freedom Fighters is (CPAO)
190. CPAO was set-up on 1st January 1990
191. Prior to setting up CPAO compilation and accounting of Central CAG. From FY 1990-91 CAG was
(Civil) Pensions and Pensions to Freedom Fighters was the relieved from this work.
responsibility of
192. The head of office will furnish a certificate to the Govt. servant 10 month
regarding the length of qualifying service, emoluments and average
emoluments proposed to be reckoned for pension and retirement
gratuity payments, before the date of retirement.
193. The employee should make representations, if any, with regards to a fortnight (15 days) of receiving
certificate of qualifying service, emoluments and average the certificate
emoluments furnished to him before his retirement with a period of
194. The period by which the Head of Office has to forward the pension not later than six months before
papers to the Pay and Accounts Officer the date of retirement of the
Govt. servant
195. The Head of Office after ascertaining and assessing the dues against 2 months
the Government servant, shall furnish their details to the PAO, in
advance of his/her retirement
196. While checking of the correctness of past emoluments in pension 24 months preceding the date of
papers, the check should in any case not go back to a period earlier retirement.
than a maximum of
197. The final responsibility of the correctness of calculations and PAO.
authorization of admissible pension rests with
198. The PAO should issue the pension payment order/authorization at One month.
least in advance of retirement of the Government servant

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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
199. CPAO furnishes to each PAO annually a list of running serial numbers the first fortnight of November
to be allotted to Pension Payment Orders to be issued by them
during the next calendar year (Jan to Dec) in
200. The PAO intimates the details of unused frozen numbers to the the end of January every year
CPAO by
201. Digits that each PPO comprises of 12
202. Digit of a PPO that reflects the PAO code number is First 5 digits
203. Digit of a PPO that reflects the year of issue is 2 digits that follow PAO i.e. 6-7
204. The digit that sequential number of a PPO consist of 4 digits. 8-11
205. The last digit i.e. 12th one of a PPO represents check digit for the purpose of
computer
206. The CPAO dispatches the PPO to Link Branch of the Bank by 20th of the month of retirement
207. Link Branch forwards the PPO to paying branch by 23rd of the month of retirement.
208. PPOs of the High Courts’ Judges are issued by AG of the State concerned.
209. PPOs to Central Freedom Fighter are issued by the PAO, Ministry of Home Affairs.
210. The disbursement of pension will be authorised through the High Court Judges.
treasuries relating to only in respect of
211. The pension disbursing PAO will prepare a schedule of payments of 10th of each month.
pensioners desire to draw pension through PAO or Money Order
and send the same to the CPAO by
212. The system of payment of pension through the Treasuries in respect CAG
of the PPOs issued on and after 01.01.1990 has been totally closed
pursuant to the instructions of the
213. Cases for which a switch over of payment channel of pension is 3. (i) Treasury to Bank (2) PAO to
permissible Bank and (iii) One PAO to another
of same Min/Dep.
214. Where a Government Servant rendered service under more than the Department to which the
one department in the Government of India, including Railways, Government Servant permanently
Posts, Telecommunications and Defence Department as well as belongs at the time of retirement
Union Territory Governments, the liability for pension charges will
be borne by
215. The system of allocation of pension liability has been dispensed with 01.04.1987
w.e.f
216. The liability on account of pensionary benefits of All India Service State government on whose cadre
Officers will be borne by the they are borne
217. PPO number for All India Service pensioners would incorporate, the service and the state cadre to
besides the 12- digit numeric component used for Central Civil which the officer belongs.
Pensioner, a pre-fix indicating
218. All India Service Pensioners will have the option to draw pension Authorised bank
only through the
219. The colour of Special Seal Authority (SSA) issued by the CPAO in Blue. A copy is also sent to AG.
respect of pension of All India Service officer will be
220. Major Head to the charges on account of Swatantrata Sainik 2235 (Social Security & Welfare)-
Samman Pension Scheme is 60-107
221. The Pension to Central Civil Pensioners will be disbursed only Sikkim
through State Bank of India in the State of
222. Expenditure on account of pension to Burma nationals incurred by 867- Accounts with Governments
a State will be debited to of Other Countries
223. Debit for Expenditure on account of pension to Burma nationals The AG concerned.
incurred is raised for re-imbursement from Govt. of Burma by
224. The payment of pension may be made by postal money order at the ₹ 2000/-
option of the pensioners, where the amount of monthly pension
including relief on pension does not exceed
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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
225. The cost of money order forms purchased for disbursement of 2071
pension purpose may be debited to the head
226. Account of the M.O. forms will be submitted to the PAO on 15th of each month
227. The stock of the M.O forms will be verified Half yearly (August and February)
228. Half yearly stock verification report of M.O forms should be CA/Dy. CA.
submitted to
229. At the time of second half yearly stock taking (February) the cost of ₹ 1,500/- P.M. plus relief thereof
M.O forms utilised for remitting pension to pensioners may be debited
to the head “Pension and Other Retirement Benefits” by minus debit
to the head “Cost of Remittance by money order” where it was initially
debited for pension in excess of
230. In respect of pensions through Postal Money Order for the Month 10th of the April.
of March remittance should be arranged on or after the 1st day of
April but not later than
231. In respect of pensioners who have not submitted a certificate for ₹ 500/-
drawing pension through M.O the charges of remittances will be
deducted from the amounts of pension if the pension exceeds
232. Payment to claim of another accounts office adjustable in the 7 days of the receipt of the
accounts of the account office shall be made within account
233. Reimbursement of transactions arising during a month, or last week first week
of a month in the case of Supply Department, is claimed by the date
234. Reimbursement of transactions arising during March in the case of Weekly for first 3 week. 25th
Supply Department, is claimed by the date 0onwards telegraphic/fax
information shall be sent
235. Supporting vouchers/schedules etc. pertaining to transactions of the 10th of April of the succeeding
Supply Department shall be sent by speed post on or before FY.
236. service in which a Government servant receives his pay with the Foreign Service
sanction of Government from any source other than the
Consolidated Fund of India/State/UT is called
237. If the foreign service is in India the contributions is payable on pension and Leave salary
account of the cost of
238. If the foreign service is outside India the contributions is payable on Pension only
account of the cost of
239. On foreign service, contribution on account of pension and leave Govt. servant unless foreign
salary shall be payable by employer gives consent to pay
them.
240. The contributions for leave salary and pension in respect of a Annually
government servant on foreign service may be paid
241. The contributions for leave salary and pension in respect of a 15 days of end of FY or foreign
government servant on foreign service may be paid within service which is earlier.
242. If the Government Servant on Foreign Service fails to pay the 2 paisa per day per ₹ 100/- from
contribution for leave salary and pension on due date, the interest date of expiry to date actually
will be payable at the rate of paid.
243. Interest on the unpaid contribution for a Govt. servant on foreign the President.
service can be remitted by
244. The pension contribution payable in respect of a government plus the dearness pay, NPA etc.
servant during the active period of his foreign service will be based
on the maximum of the pay
245. The proforma leave account of the a Government servant on Foreign employer
Foreign Service has to be maintained by the
246. The foreign employer will determine and sanction the leave Head of Office & PAO concerned.
admissible to the Government servant and make payment for the
leave salary under intimation to

11
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
247. Intervals at which the foreign employer shall claim reimbursement of Half-yearly (Sept and March
the leave salary so paid is ending)
248. The Head of Office shall verify the claims preferred by the foreign a month of receipt of the claim,
employer and arrange to reimburse the amount by submitting a bill
to the PAO concerned by means of a cheque or bank draft within
249. The monthly rate of leave salary contribution in respect of all class 11% of pay drawn in Foreign
of Government servants including group 'D' officials is at the rate of Service
250. If the foreign employer pays the requisite contributions, the leave 11% of the pay actually drawn in
salary contribution shall be at Foreign Service.
251. If the Govt. servant himself pays the requisite contributions, the 11% of net pay drawn in Foreign
leave salary contribution shall be at Service.
252. Net pay drawn with respect to payment of contribution of leave and pay minus the pension and leave
pension charge on foreign service means salary contributions.
253. The expenditure for any compensatory allowance(s) for the period Foreign Employer
of leave taken by a government servant during or at the end of
Foreign Service shall be borne by the
254. Dearness allowance on leave salary payable to a government parent department
servant who retires or dies in harness during Foreign Service shall
be paid to him or his legal heirs by the
255. The specified PAO with assigned responsibilities relating to various PAO of the Ministry/Department
payments and/or accounting functions relating to Central
Government employees during foreign service is
256. On the transfer of a Government servant to Foreign Service, the Specified PAO
Head of Office/Department must send his service book to
257. If the contributions towards leave salary and pension are recovered 0071
together, it shall be credited to Government account under the
Major Head
258. If the contributions towards leave salary and pension are recovered Pension-0071
separately they will be credited to Major Head Leave-revenue head concerned.
259. If a Min/Dep does not have a regular revenue receipt head amount Admin. Dep/Min-0070 (AIS)
received on account of leave salary contribution shall be credited to Other-0075
260. Penal interest on arrears of contributions towards leave salary and the same head of account to
pension of Government servants on Foreign Service shall be which the contributions are
credited to credited
261. The Government pays a lump-sum amount to the Government against earned at credit
servant on the date of absorption to the PSU, which shall be equal
to the leave salary due
262. Government contribution of a Government servant on Foreign entirely by the parent department
Service to CPF will be borne by
263. Rates of monthly contribution for pensionary benefits payable Year of service and category of
during active foreign service in respect of a Government Servant Government Servants (A, B, C &
depends upon D).
264. Minimum and maximum rates of pensionary contribution for A- 7 to 23%, B- 6 to 20%,
different categories of Govt. servant are C- 6 to 18% and D- 4 to 14%
265. The detailed accounts of loan rendered by the Government PAO
department are required to be maintained by
266. In the case of loans to PSUs, statutory bodies, institutions etc. other 1 month in advance of the due
than State / U.T. Governments, the Accounts Officer maintaining the date of repayment
detailed account shall issue advance notices for repayment
267. Default in payment should be reported by the AO to authority detailed account is maintained by
sanctioned the loan where the AO
268. Any default in the payment of principal or interest by the authority which had sanctioned it.
organizations/individuals, penal interest shall be enforced by
269. Loans to State governments are treated as Charged item of expenditure.
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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
270. Major Head for loan to education is 6202.
271. Long term interest-bearing advances like HBA shall be paid to only after pre-check of the bills by
Government servants the concerned PAO
272. If the Central Govt. employees are transferred or sent on deputation effected by monetary settlement
from one Ministry or Dep. to another under the Govt. of India, the through category 'C' cheque
balances of advance outstanding against the Govt. servant at the (Creditable to Govt. Account only)
time of such transfer shall be
273. Responsible for the recovery of short-term advances granted to the Head of Office.
Govt. servants along with the recoverable interest is
274. Categories to which Grants to local bodies, institutions etc. can be Two. General and Specific
divided purpose
275. Grants in aid are required to be utilised within 1 year after the date of issue of
the sanction.
276. From the date of sanction of the grant, the utilization certificate after a period of 12 months
ordinarily becomes due
277. In the event of default in repayment of instalment(s) of principal 2.75% above normal rate of
and/or interest, the higher/penal rate of interest should not be less interest at which a loan is
than sanctioned.
278. A monthly report of defaults of principal & Interest in the form set Budget Division (MoF)
out for this purpose should be sent by Ministries/Departments to
279. Period by which monthly report of defaults of principal & Interest end of the month following
should be sent to Budget Division is month to which transactions
relates.
280. Grant Statement should contain a certificate that Increase of budget ₹ 5 crore and above.
provision under a sub-head has been made with the approval of
Secretary Expenditure where the amount is
281. The transactions passing through the banking channels and 2 categories
reported to the accounts organisation of Ministries/Departments of
Government of India, can be broadly divided into
282. Interest will be charged from the bank where excess/double ₹ 10 lakhs and above
reimbursements claimed by bank is notice amounting
283. Statement of double /excess reimbursement (CAM 73) is submitted Monthly basis
by PAO to Bank on a
284. Quarterly reports indicating cases of Excess/Double Reimbursement Pr. AO
attracting penal interest is submitted by PAO to
285. Quarterly reports indicating cases of Excess/Double Reimbursement CAM 74- cases with penal interest
attracting penal interest is submitted by PAO to Pr. AO in form CAM 75- cases without penal int.
286. Quarterly reports indicating cases of Excess/Double Reimbursement 15th of month following the
attracting penal interest is submitted by PAO to Pr. AO by quarter concerned.
287. Pr. AO consolidates the cases of Excess/Double Reimbursement and The CGA
submits to
288. If for any reason the LPC is issued before the payment of joining time Old DDO by drawing from PAO
pay, payment for such allowances shall be made by and sending cheque/DD to new
office.
289. In the case of a State Government gazetted officer who is permitted Treasury concerned to the officer
to draw his personal entitlement directly from the State treasury directly.
and LPC is issued before the payment of joining time pay, payment
for such allowances shall be made by
290. The arrears due to a Central Govt. servant arising after his/her the parent office and paid to him
transfer to a PSU or Govt. autonomous body on Foreign Service shall by cheque/demand draft
be drawn by

13
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
291. Arrears in respect of Travelling Allowance, Overtime Allowance etc. the parent office and paid to him
that requires counter signature by the controlling officer on transfer by cheque/demand draft
of the Govt. servant shall be drawn by
292. Under the departmentalized accounting system, the responsible for PAO
keeping the detailed accounts of deposit transactions is
293. In respect of court deposits, deposits with Public Works or Forest Department officer concerned.
Divisions etc., the responsible for keeping the detailed accounts of
deposit transactions is
294. Refund of deposits where detailed accounts are maintained by the PAO
departmental officers is made by
295. Responsible for reconciliation of the balances as per the Register(s) PAO. By maintain broadsheets.
of Deposits with the corresponding ledger balances as per accounts
is
296. where the transfer of a Department involves the transfer of its Be transferred to Principal
accredited PAO in totality, as in the case of PAOs attached to the Accounts Office to which the PAO
Ministry of Overseas Indian Affairs the balances outstanding under stands transferred without any
all the debt, deposit, suspense and remittance heads held in the exception
accounts of that PAO shall
297. The PAO shall furnish to the officer administering the Personal the first week of following month
Deposit account a monthly account showing the opening balance,
receipts, payments and closing balance of the transactions at the
end of the previous month by
298. At the close of each financial year, the closing balance in the PD March (Supplementary) accounts
Account shall be reconciled with that appearing in the figures under of the PAO
the relevant head in the
299. The PAO will be responsible for the preparation of budget estimates work of payment etc. relating to a
and revised estimates in regard to the receipts and payments under PDA are entrusted to the PAO on
the PD Account where behalf of the officer appointed to
administer the account.
300. PAO shall prepare budget estimates and revised estimates in Budget Division in the Ministry of
consultation with the Officer appointed to administer the account, to Finance (DEA)
be furnished to the
301. Budget prepared by the PAO with respect to PDA shall be submitted November.
to Budget Division each year in
302. PD Account shall be subjected to scrutiny by the internal Audit Wing functioning
under the respective Min/Dep
303. For affording irrevocable Letter of Credit (LoC) by bank to Normal rate
Department/Ministry out of bank’s own fund, the bank charges
usual commission for the services rendered and interest for the
period of credit at
304. Requisition for production of original documents relating to Superintendent of Police
accounts which are in the possession of departmentalized accounts
organization to the Special Police Establishment (SPE) required for
investigation shall be sent by the SPE at the level of not less than a
305. PAO before handing over the original documents to SPE required for Pr. CCA/CCA/CA
investigation purpose shall seek the approval of
306. On the request of the PAO for handing over the original documents Obtain the orders from FA before
to the SPE, the Pr. CCA/CCA/CA will approving the request of PAO.
307. Where the original documents are requisitioned by a Court of Law, obtain the orders of the head of
the concerned PAO shall the accounts organization
(Pr.CCA/CCA/CA)
308. Percentage that may be added over and above the cost arrived at in 10%
connection with maintenance of Proforma Accounts of a
departmental commercial undertaking by the PAO to cover the
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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
 expenditure of Pr. AO, Internal Audit Parties, pension charges and
other contingent expenditure is
309. The Public Sector Banks provides the safe custody facilities for Free of charge.
keeping duplicate keys, Promissory Notes/Savings Certificates of the
concerned Ministries/Departments
310. Major Head foe Cash Remittances & adjustments between Officers 8782
rendering accounts to the same Accounts Officer is
311. 8782 is operated to record transactions of Public Works Officers with
Treasury and Other Officers of the
Civil Departments within the same
circle of Account.
312. 8782 is further divided into 4 sub-heads
313. The PAO Objection Book (CAM 26) should be closed every month by 20th of the following month.
Jr./Asst. Accounts Officer by
314. Objection Book (CAM 26) is put for the perusal of Accounts Officer Quarterly (Jul, Oct, Jan and Apr)
315. In any individual case, Pr. CCA/CCA may waive off objections against ₹ 250/- (CA-₹ 100) (Dy.
irregular expenditure if the amount does not exceed CA/PAO/AO-₹ 75)
316. Items that are placed under objection as they are not exactly ₹ 500/- (CA-₹ 200) ((Dy.
covered by rules or the authority for them is insufficient or not fool- CA/PAO/AO-₹ 100)
proof, or the reasons that supporting vouchers for the expenditure
incurred have not been produced, the Pr. CCA/CCA may forego
recovery for item up-to the amount of ₹
317. All PAO should furnish a detailed statement indicating the amount 15th September.
of unreconciled differences between broad sheet and ledger and
number of cases where acceptances of balances are awaited from
the persons concerned as on 31st March to Pr. AO annually by
318. The Pr. Accounts Office shall furnish a consolidated report of Finance Accounts Section (CGA).
balances for the Ministry/Department as a whole, to the
319. Consolidated annual report of balances for the 15th October.
Ministry/Department as a whole to be submitted to the Finance
Accounts Section (CGA) by
320. When erroneous payments were admitted through oversight, the not of his own volition undertake
PAO should a re-audit of bills paid for a period
more than one year before that
day
321. When erroneous payments were admitted through oversight, the Govt. and a re-audit should not be
PAO should report the facts of the case for orders to the made unless the Govt. so desires.
322. When loans are fully repaid, the balances lying under the head 8680- Miscellaneous Government
"Exchange variation" under the major head "6002-External Debt" is Account.
cleared by adjusting the same under Major Head
323. The gain or loss arising on the account of foreign exchange shall be Revenue-0075(gain)/2075 (loss)
adjusted under the major heads Capital- concerned capital head.
324. Irrespective of the period of preservation prescribed, the accounting completion of audit for the relevant
records shall be preserved till period and the settlement of the
objections so raised.
325. Paid cheques and counterfoil of cheque shall be retain by the PAO 5 years
for a period of
326. Register of PPOs is retain for period of 35 years

104. 1. rules and orders regulating the powers to incur and sanction expenditure from the Consolidated Fund of
India and the Contingency Fund of India,
2. rules and orders dealing with the mode of presentation of claims against Government, withdrawing
moneys from the Consolidated Fund, Contingency Fund and Public Account of India, and in general the

15
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
 financial rules prescribing the detailed procedure to be followed by Government servants in dealing with
Government transaction and
3. rules and orders regulating the conditions of service and pay and allowances and pensions of
Government servants.
105-106. In the case of sanctions issued by the Ministry with the concurrence of the Financial Adviser, it is not open
to the Accounts Office to raise objections on grounds of propriety
109. In respect of Post-Check payments in above case, copy of the sanction order along with the observations
of PAOs should be sent to CCA/CA/Dy.CA by name, who should return the same recording therein their
views/observations within 3 days of receipt of the copy of the sanction order.
110. 3.
1. Funds accumulated from grants made by another Government and at times aided by public subscriptions,
e.g., Fund formed from subvention from the Central Road Fund; Fund for Economic Development and
Improvement of Rural Areas;
2. Funds accumulated from sums set aside by the Union or State Governments from the Consolidated Fund
of India or the Consolidated Fund of the State, as the case may be, to provide reserves for expenditure to
be incurred by themselves on particular purposes, e.g., the various Depreciation or Renewals Reserve Funds
created in respect of commercial departments and undertakings
3. Funds accumulated from contributions made by outside agencies to the Union or State Governments,
e.g. Deposit Account of grants made by the Indian Council of Agricultural Research; deposit account of
grants made by the Indian Central Cotton Committee.
271. (1) Grants for general purposes-no condition attached and no Utilisation Certificate is required and
(2) Grants for specified purposes-condition attached and Utilisation Certificate is required to be
obtained/furnished.
278. Two.
(i) Expenditure and Receipt transactions other than those relating to Direct and Indirect Taxes and
(ii) Revenue Account transactions pertaining to collection and accounting of tax receipts and refunds there
from administered by CBEC and CBDT.
312. (i) Remittances into Treasuries/Banks (ii) Public Works Cheques. (iii) Other remittances (iv) Transfers
between Public works / Forest Officers
Documents destruction period
Period Documents/Record
1 Years TA/LTC Bills, Transfer Entry Register, Appropriation Audit Register, Printed reports of
C.&A.G. of India (after settlement of audit objection)
2 Years Bill Diary, Summary of Transfer Entries, Pension payment scrolls, Provident Fund
Broadsheet.
3 Years Contingent Bills, PF vouchers other than Final Payment, Refund and Suspense
Vouchers, Pay Bills, Medical Bill, Pension vouchers, Account of receipts to be furnished
by the D.D.Os. Broadsheet of PAO Suspense, Stock Register of Cheque Books,
Account of Cheque Forms, Establishment check register, Register of Grants-in-aid &
Scholarships (after UC), Objection Books
5 Years Register of Valuables, Ledger and Trial Balance, Bank Scrolls with paid
cheques/challans, Counterfoils of cheque books, Paid Cheques, List of payments to
be furnished by the D.D.Os, Advices to the R.B.I. (CAS) Nagpur by the Principal
Accounts Officer, Temporary withdrawal Register, Files containing correspondence
regarding Provident Fund allotment of GPF numbers, Transfer in and out of GPF
balances etc.
6 Years PF vouchers of final payments to other than Minors
10 Years Provident Fund vouchers of final payments, DCGR and Commuted value of pension,
File Index Register, Monthly accounts of PWD, Register of Govt. servants lent on
Foreign Service, IRLA Ledger (After Final Payment), Register of PPO at Pr. AO, Final
withdrawal Register, Files containing Union Govt. Finance Accounts and related
correspondence
15 Years Register of Cheques drawn, Register of Cheques delivered
20 Years Files containing Appropriation Accounts and related correspondence.

16
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
30 Years PF vouchers of final payments to other than Subscriber (not in accordance with
subscriber) and Minor, Scheduled of Deposits for the month of March, Statement of
Central Transactions
35 Years File containing report and authorisation (including Form 7 of C.C.S. Pension Rules) for
all types of pensions, Register of PPO (from last entry), Provident Fund Ledgers &
Registers and P.F. Extracts
Permanent Register/File/Voucher transferred to National Archives, Vouchers for payment on
account of acquisition of land, Printed Union Government Finance & Appropriation
Accounts (2 copies)

17
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)