REVISED SECOND EDITION-2007 VOLUME - I
REVISED SECOND EDITION-2007VOLUME - IISSUED BY THE MINISTRY OF FINANCE,DEPARTMENT OF EXPENDITURE,CONTROLLER GENERAL OF ACCOUNTS, NEW DELHI.
CIVIL ACCOUNTS MANUALREVISED SECOND EDITIONIssued by the Ministry of Finance, Department of Expenditure,CONTROLLER GENERAL OF ACCOUNTSi
THE ABBREVIATIONS USED IN THE MANUAL MAY BE READ AS FOLLOWSAAAsGCACAACAMCCACCSC& r. AOJr. Acctt.JELMMHOBPACPAOPr. AOPr. CCAPSBRBIR&P RulesSCTTDSTEUCsAppropriation AccountsAccountants GeneralController of AccountsChief Accounting AuthorityCivil Accounts ManualChief Controller of AccountsCentral Civil ServicesComptroller & Auditor General of IndiaController of Defence AccountsCentral Board of Direct TaxesCentral Board of Excise and CustomsController General of AccountsCentral Pension Accounts OfficeCentral Treasury RulesDeath cum Retirement GratuityDrawing and Disbursing OfficerDebt, Deposit, Suspense and RemittancesDepartment of Economic AffairsFinancial AdviserGeneral Financial RulesJunior Accounts OfficerJunior AccountantJournal EntryList of Major and Minor Heads of AccountObjection BookPublic Accounts CommitteePay and Accounts Office/OfficerPrincipal Accounts Office/OfficerPrincipal Chief Controller of AccountsPublic Sector BankReserve Bank of IndiaReceipt and Payment RulesStatement of Central TransactionsTax Deducted at SourceTransfer EntryUtilization Certificatesiii
INDEXPara NumberTitleCHAPTER 1: BROAD FEATURES OF THE DEPARTMENTALIZED ACCOUNTING SYSTEMPage 1.121.131.14Appendix 1Appendix 2Appendix 3GeneralOrganization of Controller General of AccountsMain features of Departmentalization of AccountsThe role of CCAs/CAs as per the revised charter of Integrated Finance Scheme,issued by the Ministry of FinanceDetailed procedure in regard to Banking arrangements for Pay and Accounts OfficesCategories of Cheques and their useBank DraftsPayment by AuthorityIssue of Fresh Cheques in Lieu of Lost ChequesPayment Scrolls and the related Reconciliation and Accounting ProcedureReceipt Scrolls and the related Reconciliation and Accounting ProceduresRegister of ValuablesAdvices on RBI (CAS) Nagpur, and operation and clearance of the Minor Head, RBSuspense (CAO) etc.Expenditure ControlClassification of Expenditure on Departmentalized Accounts OrganizationFunctions of the Controller General of Accounts incorporated in the Allocation ofBusiness Rules, 1961Memorandum of Instructions on banking and accounting arrangements issued byReserve Bank of IndiaProcedure for indenting, safe custody, issue and accounting of cheque books6791010101214141616171847CHAPTER 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES2.12.22.32.42.52.62.7GeneralTokensScrutiny and Payment ProceduresIssue of Fresh Cheque in Lieu of a Lost OneProcedure for Issue of Fresh Cheque in Lieu of Cancelled/Time Barred ChequeProcedure for Returning Bills UnpassedClosing of the day's/year's transactions51515254555555CHAPTER 3: PROCEDURE TO BE FOLLOWED BY DRAWING AND DISBURSING OFFICERS AUTHORIZED TO DRAWCHEQUES3.13.23.33.43.53.63.7Delegation of cheque drawing powers to DDOsQuarterly AssignmentProcedure for PaymentList of payments and bank reconciliationCustody of Cheque Books- PrecautionsReceipt ScrollsAction in the Pay and Accounts Office on Payment Scroll57596061616363CHAPTER 4: PRINCIPLES AND PROCEDURES OF PRE-CHECK AND POST CHECK TO BE CONDUCTED BY PAYAND ACCOUNTS 4.11.34.124.134.14IntroductoryBudget Provisions and Check against Provision of FundsScrutiny of Distribution of Grants Appropriation, check of Re-appropriation orders andscrutiny with reference to the guidelines on 'New Service/ New Instrument of Service'Check of Sanctions for ExpenditureCheck of Classification in AccountsAllocation of Expenditure between Capital and RevenueAccounting of Transactions under Reserves and Reserve FundsClassification of Aid Materials and Equipment received from AbroadGeneral Instructions on Classification of ExpenditureGeneral Checks to be Exercised in Respect of Bills Submitted for Pre-CheckCheck of Establishment Pay BillsCheck of Increment CertificatesCheck of Last Pay CertificateCheck of Pay Fixation CasesCheck of Overtime Allowance ClaimsCheck of Children Education Allowance/Tuition Feesiv64646767696970717272737474767676
4.15.1and Check of Travelling Allowance Bills774.15.24.15.3Leave Travel Concession to Central Government Servants794.16Check of Medical Reimbursement Claims794.17-4.22Classes of Contingencies- Checks on Various Types of Contingencies794.23Call Charges824.24Fee for Engagement of Lawyers824.25-26Cancellation of Sub Vouchers834.27Check of Grant in Aid bills834.28Check of Scholarship bills844.29Loans and Advances Bills844.30Long Term Advances to Government Servants854.31-4.33Check of Contracts854.34Refunds of Revenue884.35General Provident Fund Bills884.36Final Post Check of Bills Paid after Pre- Check894.37Post Check of Bills Paid by Cheque Drawing DDOs894.38Computerization of Accounts894.39Merged DDO Scheme89Appendix ANew Instrument of Service- Limits requiring approval of Parliament93Appendix BType of transactions treated as Charged Expenditure96Appendix CIllustrative example of Register/Broadsheet of Long Term Advances99AppendixRegister of Cheques101DCHAPTER 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, PREPARATION OF LEDGER AND SUMMARY OFBALANCES5.15.25.35.4 to 5.55.65.75.85.95.105.115.12 to 5.135.145.15Annexure AAnnexure BAnnexure CCompilation of Vouchers in the Accounts SectionCompilation of ReceiptsTransfer EntriesPreparation of Departmental Classified AbstractConsolidated AbstractRendition of Monthly Accounts by Pay and Accounts OfficesSubmission of Monthly Accounts by Pr. Accounts OfficesMinistries/Departments to Controller General of AccountsStatement of Central Transactions and Journal EntriesLedger of Balances under Debt, Deposit, Suspense and Remittance HeadsComputation of Government AccountSummary of BalancesSubmission of Material for Statement Number 5 of Finance AccountsProforma CorrectionsProcedure for Consolidation of Controllers' AccountsIllustrative example leading to preparation of Summary of BalancesIllustrative example of Prior Period Adjustment 1114115119CHAPTER 6: MAINTENANCE OF PROVIDENT FUND exure AAnnexure BGeneralNominationsSubscriptionsAdvances from the GP Fund and Corresponding Provisions of CPF (India) RulesWithdrawal from the GP Fund and Corresponding Provisions of CPF (India) RulesTransfer of GP Fund AccountMaintenance of GP Fund AccountBroadsheetsAnnual Closing of AccountRegister of Missing Credit/DebitTransfer of GPF Balances in Respect of Staff under the Jurisdiction of Merged DDOsand their ReconciliationBroadsheet of Group D Government Servants under Merged DDO SchemeMonthly Reconciliation Sheet (Merged DDO Scheme)Annual Reconciliation of CHAPTER 7: PROCEDURE FOR FINALIZATION, AUTHORIZATION AND ACCOUNTING OF PENSION PAYMENTSAND PAYMENT FROM THE COMPASSIONATE FUND7.17.27.3.7.47.57.67.77.8Setting up of Central Pension Accounting OfficeApplicability of Pension RulesDetermination and Authorization of the Amounts of Pension and GratuityAuthorities Competent to issue Pension Payment OrdersMode of Disbursing of Pension and Transmission of Pension Payment OrdersDisbursement of Pension to Pensioners Through TreasuriesProcedure Regarding Switchover of Payment ChannelCommutation of Pensionv134134135137138140141141
7.97.10Allocation of the Liability on account of Pensionary Charges of Government ServantsPayment of Pension to State Government Employees and All India Service OfficersSettled in the National Capital Territory of DelhiAccounting of Pension Payments to Central Civil Pensioners/Central FreedomFightersAccounting of Pensions to High Court JudgesPayment of Pension in NepalPayment of Pension to Central Civil Pensioners in SikkimAccounting of Payment of Pensions to Foreign Pensioners in IndiaPayment from Compassionate Fund of Government of IndiaPost Payment ChecksDefined Contribution Pension SchemeNotification of M/o Finance, D/o Economic Affairs, Budget Division. Dated 31/12/1990Procedure for payment of pension through Postal Money OrdersAbstract of Pension Payment Order (Civil Pensioner)Schedule of Pension PaymentAbstract of schedule of payment of pensionApplication for drawal of pension through Authorized BankRegister of inward claimsStatement of outward accounts in respect of High Court JudgesForwarding letter of PPO to CPAO142142GeneralTransactions arising in the Accounts of Pay and Accounts Office which are adjustedby the Accounts Officer of another Government Department on Cash SettlementBasis8.3Transactions arising in the Books of Accounts Officers of Other Governments/Departments which are adjustable in the Books of the PAO on Cash Settlement Basis8.4Procedure for Settlement of Transactions arising in the Month of March8.5Settlement of Inter- Departmental Transactions through Book Adjustment or WithoutResorting to Cash Settlement (Letters of Authorization)8.6 and 8.7Procedure for Recovery of Cost of Work Done in the CPWD/Other alfofOtherGovernments/Departments8.8Settlement of Debits on account of Supplies Effected8.9Settlement of Transactions arising in Missions/Posts Abroad8.10Settlement of Debits Relating to Customs Duty etc.8.11Supplies made by the Medical Stores Depots of Ministry of Health & Family Welfareto State and UT Governments8.12Settlement of Transactions by Railways/ Defence/ Posts/ Telecom amongThemselves etc.8.13 and 8.14Settlement of Transactions by Railways/ Defence/ Posts/ Telecom with Ministry ofFinance8.15- 8.18Settlement of Transactions between Central Government and State Governments8.19Arrangements for Credit of Income Tax Deducted at Source (TDS) from the Salaryand Other Bills of State Government, to the Central Government8.20Special Procedure for Settlement of Transactions relating to National Highways8.21Transactions relating to Payment of Loans/Grants by Central Government to UnionTerritory Governments (With Legislature)8.22Procedure for Drawings by Union Territory Administrations against the Demands forGrants of Central Ministries/Departments (other than the Area Demand) for whichprovision does not exist in the Union Territory budget, and the Cash Settlement For It8.23Procedure for Adjustment of Items of Central Civil Receipts/ Expenditure arising in thebooks of Posts/Telecom/Railways and DefenceAnnexureDetailed instructions in regard to the procedural aspect relating to action in theministry/Department and their principal Accounts Offices and A.G.OfficesCHAPTER 9: RECOVERIES, .161507.171517.18151Annexure A153Annexure B154Annexure C156Annexure D157Annexure D-1158Annexure E158Annexure F160Annexure G160AnnexureH161&H-1Annexure IForwarding letter of authority of commutation of pension165CHAPTER 8: PROCEDURE FOR INTER- GOVERNMENTAL AND INTER- DEPARTMENTAL ADJUSTMENTS8.18.29.19.29.3 and 9.49.59.69.7IntroductoryPension/Leave Salary ContributionsMaintenance of Leave Account, Grant of Leave and Leave Salary payments etc.while on Foreign ServiceMaintenance of Register of Recoveries of Foreign Service ContributionsHeads of Account for Credit of Leave Salary/Pension ContributionsPayment of Pension or CPF Contributions, GPF and/or CGEGIS Subscriptions orRepayment of Loans and Advances During the period of Foreign Service out of 87187189192192193196197197
9.89.99.10AnnexureDischarge of Liability towards Earned Leave due to a Government Servant deputed to aPublic Sector Undertaking on Final AbsorptionDispensing with the System of Adjustment on account of Allocation of Leave Salary andPensions between Departments of Central Government/UT Governments andAdministrationsDeputation of Central Government Officials to State Governments and vice- versaRates of monthly contribution for pensionery benefits payable during foreign service198198199201Chapter 10- LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND ocedure for loans and advances sanctioned by Central GovernmentProcedure for the repayment of loans and advances and interest thereon20320320320410.5Loans Registers and Broadsheet20510.6Utilisation Certificates10.710.810.910.1010.1110.12Annexure ALong term Advances to Central Government servantsShort term Advances to Central Government servantsGrants in aidGuarantees given by Central GovernmentInvestmentsPermanent AdvancesMin. of Finance, Dept. of Economic Affairs O.M. on Loans and advances bythe Central Government-Interest rates and other terms and conditionsAppendix 1Form of sanction letterAppendix-IINoticeAppendix-IIIImportant NoticeAppendix-IVMonthly report defaults in repayment of Loans and payment of interestChapter 11 - APPROPRIATION ACCOUNTS (CENTRAL CIVIL )11.111.211.311.411.511.611.7Concept and ScopeSigning of the Head-wise Appropriation Accounts by the Chief AccountingAuthorityForm for the preparation of Head wise Appropriation Accounts along with otherancillary statements and accredited Audit OfficersStage III Head-wise Appropriation Accounts duly Audited and Approved by theChief Accounting Authority on FileNorms for recording reasons for variations and their presentationCorrigendum to the Head wise Appropriation AccountsCondensation of Head wise Appropriation Accounts in accordance with therecommendations of the Public Accounts Committee.Stage IV-Head wise Appropriation AccountsFlow 422822823023011.8AnnexureAnnexure IAnnexure IIAnnexure IIIStatement showing Reconciliation of Appropriation AccountsAnnexure IVStatement of reconciliationAnnexure VStatementAnnexure VIContingency Fund StatementAppendix AAppendix BChapter 12 - Guidelines for Internal Audit of the Departmental Accounts 12.3.112.3.212.412.512.612.6.1(A)12.6.1 (B)246246246247247247248248249IntroductoryScope of Internal AuditDuties of Internal AuditDuties as per New Charter of Internal AuditProcedure for conducting Internal AuditQuantum of AuditNature of checks to be exercisedNature of checks to be exercised on the accounts of PAOsNature of checks to be exercised on the accounts of Cheque Drawing / NonCheque drawing DDOsvii
12.712.812.912.1012.1112.12Annexure AChecking of receiptsProgramme for Internal InspectionRecords, documents to be made available to the Internal Audit PartiesFrequency of Internal AuditDrafting of procedure for submission of Inspection ReportsProcedure of Test Audit Notes issued by Statutory AuditRegister showing Particulars of Paid vouchers Furnished To Internal/ StatutoryAudit250251251252252253254Annexure BRegister for Watching Settlement of Audit Objections Included in the Test auditNotes issued by Statutory Audit255Chapter 13 - Bank Reconciliation –Expenditure Transactions13.113.213.313.4-13.5GeneralCategories of TransactionsIntroduction of Revised Scheme of Reporting Government TransactionsRevised scheme of Reporting, Accounting and Reconciliation of ExpenditureAccounts as introduced from 1.5.1989Action in Pay & Accounts OfficeAction in Principal Accounts OfficeResidual Transactions For the Month of MarchDaily Main Scroll –UMEA Expenditure AccountsMain Scroll-Union Ministries’ Expenditure Accounts25625625625713.613.713.8Annexure 1Annexure 1AAnnexure 2Date wise Monthly Statement (DMS)--SBIAnnexure 2Date wise Monthly Statement (DMS)—RBI & other authorized banksAAnnexure 3Monthly Settlement Statement -SBIAnnexure 4Monthly Settlement Statement -SBIAnnexure 5Monthly Settlement Statement -SBIAnnexure 6DMA-IAnnexure 7Ministry wise statement (PAO Wise)-DMA-2Annexure 8Certificate in Lieu of Lost/ Misplaced ChallanAnnexure 9Certificate in Lieu of Lost/ Misplaced ChequesChapter 14 - Bank Reconciliation-Revenue Accounts of C.B.E.C.26026326426526614.1.14.227727814.2.114.2.2 .314.414.514.614.714.8System of collection of revenue in C.B.E.C.Accounting Procedure relating to Electronic Accounting System in Excise andService TaxProcedure for acceptance of taxes at the receiving branches of authorizedbanksAt the counter of receiving branch267268270271272273274275276Challans tendered with cashChallans tendered with cheque/ demand draft / banker’s chequeGeneration of challan numberPreparation of scrolls by the collecting branchTreatment of clearing ReturnsProcedure for payment of refundsProcedure for payment of refundsLoss of counterfoil by the taxpayerFunctions of Focal Point BranchFunctions of Link CellCentral Accounts Section (CAS) RBI, NagpurRectifications of errors in ‘EASIEST’ challan data uploaded by banks –Procedure14.9Rectification of errors by banks14.10Redressal of Public grievances14.11Customs duty collection14.11.1Manual Payment System under EDI location14.11.2Accounting Procedure for customs duty collectionAnnexures to Chapter 14Annexure IAnnexure 1Aviii284284284286287
Annexure IBAnnexure ICAnnexure IDAnnexure -IIAnnexure -IIIAnnexure IVAnnexure -VAnnexure VIAnnexure VIIAnnexure VIIIChapter 15 - Bank Reconciliation –Revenue Transactions of C.B.D.T.15.1-15.2System of collection of tax in C.B.D.T.15.3Online Tax Accounting system (OLTAS)15.4Procedure for acceptance of taxes at the receiving branches15.5Preparation of scrolls by the collecting branch15.6Procedure for payment of Income Tax Refund Orders (ITROs/ECS)15.7Preparation of Payment (Refund) scrolls15.8Loss of counterfoil by the taxpayer15.9Functions of Nodal Branch15.10Crediting the tax collection to Government Account15.11.1Electronic Payment of Direct Taxes15.11.215.11.3Procedure for reporting transactions15.11.415.12Role of banks15.13 -15.19Action to be taken by Zonal Accounts Office15.20Payment of Interest on Delayed Remittances15.21Action to be taken by Principal Accounts Office15.22Personal Deposit Accounts15.23Accounting of March Transactions (OLTAS)Annexures to Chapter 15Annexure 1Receipt scroll, Income & Other Direct TaxesAnnexure 2Payment scroll, Income & Other Direct TaxesAnnexure 3Daily SummaryAnnexure 4Receipt Scroll (Main)Annexure 5Payment Scroll (Main)Annexure 6Daily Summary of Receipt and payments Adjusted by the Nodal Branch inGovernment AccountAnnexure 7Analysis of the Transactions relating to the Central Board of Direct Taxes forthe Month of . (Receipts)Annexure 8Analysis of the Transactions relating to the Central Board of Direct Taxes forthe Month of .(Refunds)Annexure 9Transactions on account of CBDT -Amendment StatementAnnexure 10CBDT- Monthly Closing Statement issued by RBI (CAS), Nagpur (MH wise)Annexure 11Summary of Transactions for the month –Issued by RBI, CAS, NagpurAnnexureSummary of Transactions for the month –Issued by RBI, CAS, Nagpur12Annexure 13Bank wise summary of Transactions for the month of .Annexure 14Summary of Transactions for the month of (MH wise)Chapter 16 - Finance Accounts16.1Finance Accounts of Union Government16.2Form of Finance Accounts16.3Material for Finance Accounts16.4Components of Finance accounts16.4.1Statement no.1-Summary of Transactions16.4.2Statement no.2-Summary of Debt Position16.4.3Statement No.3 – Loans and Advances by the Union Government16.4.4Statement No. 4 Guarantees Given by the Union 311312313314315316317318319320321322322323324-332
16.4.516.516.5.1Statement No. 5-Summary of BalancesPart-II-Detailed Accounts and Other StatementsStatement No. 6-Statement showing Percentage Distribution of RevenueReceipts and Revenue Expenditure for the year.16.5.2Statement No. 7- Statement showing the distribution between Charged andVoted Expenditure.16.5.3Statement No. 8-Detailed Account of
7.11 Accounting of Pension Payments to Central Civil Pensioners/Central Freedom Fighters 144 7.12 Accounting of Pensions to High Court Judges 145 7.13 Payment of Pension in Nepal 145 7.14 Payment of Pension to Central Civil Pensioners in Sikkim 147 7.15 Accounting of Payment of Pensions to Foreign Pensioners in India 147 .
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