PUNCHING MEDIUM

Definition:

A Punching Medium is an extract of certain data pertaining to a bill /

voucher written in the form of numerical code number for the purpose of
preparation Financial Compilations required by the Executive and
Accounting Authorities to watch the compiled actual for Budgetary Control
and Projection.

Purpose / Salient features:

The Salient features of P M as derived from the above definition are

as under
i) Contain data pertaining to original documents i.e. bill/ vouchers etc.
In otherwise, it is prepared for journalizing the primary entries.

ii) Contain data in the form of code number as Defence Services

detailed accounting is done mechanically on Computer.

iii) Generate financial compilations required to determine financial

viability of an organisation and for Budgetary Control and future
projection.

Class of Voucher (P M): -

Different classes of vouchers and their use are as under: -

i) Class of Voucher - 1 (Cash Voucher) - This is used where Cheque is to be

issued in settlement of any claim.

ii) Class of Voucher - 2 (Transfer Entries) - This is used for fresh adjustment
of transactions and also for rectification of previous compilations.

iii) Class of Voucher - 3 (I D Schedules - Civil) - This class of P M is

used for adjustment of items originated in the books of Civil Accounts
Officers.

iv) Class of Voucher – 4 (Abstract of Receipts and Charges) - To prepare

abstract of receipt and charges relating to MES / BROs.
v) Class of Voucher - 5 (Cash Account) - This is used by formations
drawing cheque against cash assignment.

vi) Class of Voucher - 6 (Railway Bills) - This class of P M is used in

dealing with Railway bills relating to conveyance charges on Warrants /
Military Credit Notes etc. This is mainly used by PC of A (Fys)
Organisation.

vii) Class of Voucher - 7 (Allocation Sheet) - This is used mainly by PC of

A (Fys) Organisation to allocate transactions compiled by other CsDA on
their behalf.

viii) Class of Voucher - 8 (I D Schedules - Defence) - This class of voucher

is used in Accounts Section of a Controller's office while responding D I D
Schedules.

ix) Class of Voucher - 9 (M E S Transactions) - this is used for

adjustment of payment made by the Main Office of Controller's Office in
respect of M E S formations.

Format of Punching Medium

The P M (except for class 3 and class 8 vouchers) are prepared for
each class of voucher on I A F (C D A) - 336. While class 3 voucher is
prepared on I A F (C D A) - 646, the class 8 voucher is prepared on I A F (C
D A) - 338 A.
The prescribed format is as under:
 I A F (C D A) - 336

PUNCHING MEDIUM

Month CDA Section Class of Vr Vr.No

_____________________________________________________________
Classification Receipt Classification Charge
Code Code
(+) R (1) (-) MR (2) (+) C (3) (-) MC (4)
_____________________________________________________________________________________

Detailed analysis of the column / data: -

It will be seen from the above format that the P M contains in the
form of code number the following data. The necessity / importance of the
data is noted against each:

i) Month: - The month's account in which the transaction is

compliable.

ii) CDA: - The code number of C D A in whose area the transaction

occurs. C D A- wise code Nos. allotted by the C G D A
are furnished in the enclosed Annexure - 'A'.

iii) Section: - The Section / Office which deals with the classification
is noted. The respective Controllers allot the section
codes. With reference to Section Code Nos. the
compilation activities including fictitious / incorrect
operation of transaction on the part of Sections can be
ascertained and referred to them.

iv) Class of Vr :- To indicate the kind of Vr. in which the item appears.

v) Voucher No :- The serial distinguishing number allotted to the, voucher.

Ordinarily the voucher Nos. of each month in each class
of Vr should run concurrently commencing from 00001.
This avoids duplication.
vi) Receipt / :- Amount operated indicates whether a receipt,
Charges minus receipt, charge and minus charge. Minus receipt /
Charge columns are provided to compile transactions
relating to deduction from Receipt / Charge.

vii) Classification:- Classification is done by two types of codes i.e. R D R

Codes (main code starts with Zero - 015 etc), and Service
Codes (main code starts with a figure - 805 etc). While
Service Codes are published in C H B (D S), the R D R
Codes are incorporated in the Pamphlet of R D R Heads
published by the C G D A. Unit code is also prefixed to
the classification codes (operated above classification
codes). Unit code consists of 6 digits. This is operated to
indicate the Unit / Formation to which the transaction
relate. Unit codes are published by the Executive
Authorities in respect of Unit / Formations under them.
In some accounting circles unit of control codes are also
operated with unit codes to classify transactions in
details.

Detailed Analysis of Classification Codes

The classification code consists of seven digits and divided into 3

parts by inserting strokes. The first two digits are known as category codes.
It indicates whether the transactions relate to R D R or Service Heads. For
all R D R Codes category prefix should be '00'. For Service Heads category
code should normally be '01'. But different category codes i.e. 04. 13, 16 etc.
as incorporated in C H B (D S) to indicate the source of procurement of
purchased items / category are also operated. The next three digits are main
codes and indicate the nature of transaction / minor heads (i.e. 805 - Pay
Allowances - Ordnance Factories). The rest two digits are sub - code relating
to the main code used to indicate further details of main transactions (i.e.
805 / 01 - Pay & Allowances - Officers - Ordnance Factories).

Points to be remembered
If the main code (middle three digits) starts with Zero (015 etc), the
proceeding one i.e. category must be Zero (00 / 015 etc). On the other hand,
if the main code starts with a figure (i.e. 805 etc), the proceeding one must
be a figure (i.e. 01 / 805 etc).
Entries in the P M and Balancing:

Except Voucher Number all the common data viz. month, C D A,

Section and class of Voucher. should be entered first, the next columns that
should be filed in are the classification and amount. When all the data
relating to a transaction are recorded in the P M, the amounts on each side of
the account should be totaled up separately and recorded in the P M for
reconciliation. The total / net total recorded in the P M should tally / agree as
under if the allocation has been done correctly. Otherwise, the P M should
be viewed as unbalanced and rectification requires.

a) Plus Receipt with Minus Receipt.

b) Plus Charge with Minus Charge.
c) Plus Receipt with Plus Charge.
d) Minus Receipt with Minus Charge.

After the P M has been prepared as indicated above they will be

checked as per prescribed procedure by the SO (A) / AAO/ AO before
signature. The complete P M are then numbered and sent to the respective
EDP / DDP Centre for preparation of Printed Compilations

Importance of Correct Compilation:

P M is the primary document based on which Consolidated Financial

Compilations i.e. Book Compilation of R D R Heads and Analysis of All
India Defence Services Receipt and Charges are printed. These compilations
are the tools in the hands of the Executive and Accounting Authorities to
watch and control the progress of Expenditure and to frame Budget
Estimates. Therefore, utmost care and caution are necessary to ensure that
Receipt and Charges are classified under correct code heads and operation of
fictitious / erroneous code heads are avoided at all cost.
 ANNEXURE "A"
CODE NUMBERS ALLOTTED TO
THE CONTROLLERS OF DEFENCE ACCOUNTS
Designation of Controller / Office Code No
Controller of Defence Accounts, Patna 00
Controller of Defence Account., (Pensions), Allahabad 01
Controller of Defence Accounts (Officers), Pune 02
Controller of Defence Accounts Central Command, Meerut 03
Controller of Defence Accounts Southern Command, Pune 04
Controller of Defence Accounts (Other Ranks), South, Bangalore 05
Controller of Defence Accounts Western Command, Chandigarh 06
Controller of Accounts (Factories), Calcutta 07
Controller of Defence Accounts (Air Force), Dehradun 08
Controller of Defence Account: (Navy), Bombay 09
Joint Controller of Defence Accounts (Funds), Meerut 10
Controller of Defence Accounts (Other Ranks), North, Meerut 11
Controller of Defence Accounts Northern Command, Jammu 12
Zonal Office (Pension Disbursement), Madras 13
AO DAD Min. of Defence, New Delhi 14
Controller of Defence Account, (Canteen Stores Dept), Bombay15
Controller of Defence Accounts (Head Quarters), New Delhi 16
Controller of Defence Accounts (Other Ranks), Central Nagpur 17
Controller of Defence Accounts, Madras 18
Controller of Defence Accounts (Research &. Development) New Delhi 19
Controller of Defence Accounts (Pension Disbursement), Meerut 20
Controller of Defence Accounts, Guwahati 21
Controller of Defence Accounts, Lucknow 22
Controller of Defence Accounts (Border Roads), New Delhi 23
Fictitious Code Heads Types, Impact and necessity for Rectification

Code Heads which have not been provided for in the RDR Pamphlet
and CHB of Defence Services Receipts and Charges are treated as Fictitious.
As per standing Instructions R D R Fictitious Codes are allowed to stand and
Service Head Fictitious transferred to 7502061 under intimation to the
compiling Sections for eventual rectification by operating correct Code
relieving Suspension Code Heads (7502061) in the case of Service Heads
and the Fictitious R D R Heads which have allowed to stand will be cleared
by operating correct Heads. In most of the cases the Code Heads operated
treated as Fictitious because of wrong side operation i.e. Receipt Side Code
taken to Charges and vice versa. e.g. 0180201 is a Receipt Code operated
under Charges being Fictitious taken to 75 / 020 / 61 which to be cleared
subsequently by the compiling Section by booking to proper Code for which
the transaction is meant for. Similarly in the case of R D R Fictitious say
0001561 Charge Code operated under Receipt.

This was retained for rectification. In all these erroneous operation the
quantum of Expenditure / Receipt which ought to book remained under
valued affecting Budgetary Control and other Allied Accounting formalities.
In order to avoid these complications it is very much necessary to take
corrective measure to clear Suspense and R D R Fictitious and to ensure not
to recur such errors in the Compilation.

The prescribed format is as under: -

 IAF- (C D A) - 336

PUNCHING MEDIUM

Month CDA Section Class of Vr Vr. No

__________________________________________________________

Classification Receipt Classification Charge

Code Code
(+) R (1) (-) MR (2) (+) C (3) (-) MC (4)

__________________________________________________________________________________