Annexure 5 — CAM

Name of the PAO:Code No. The Branch Manager Code No. .......... Name of Dealing Branch: Name of Ministry/Deptt. :Code No. .........

Disbursements (₹) The Receipt/Payment Scrolls along with receipted challans, paid cheques etc. must be attached to this Advice.

ANNEXURE - 5 Statement - 3 Daily Advice of Transaction (To be submitted by dealing branches to Focal Point Branch) in respect of Union Ministries' Transactions -- (Expenditure Accounts)

Sr. No. Name of Dealing Branch Date of Transaction at dealing branch Receipts ₹ Payments ₹ Remarks Sub-Total Transactions of Focal Point Branch Grand Total

1. To be prepared in triplicate 2. Two copies -- original with scrolls and paid cheques/receipted challans and duplicate without documents to be submitted to PAO on a day-to-day basis. 3. Duplicate copy duly verified by PAO, to be obtained by the Focal point branch on a day-to-day basis. 4. Third copy to be retained as office copy. 5. Scrolls of dealing Branches with documents to be attached to original Main Scrolls should be in the same order in which entries are listed in this Main Scroll. 6. The Grand Total of receipts and payments should be reported to Link Cell, Nagpur on a day-today basis.

Branch Manager Branch Seal

MAIN SCROLL -- UNION MINISTRIES' EXPENDITURE ACCOUNTS Name of Focal Point Branch: …………........................…… Code No………………............... Name of PAO : ……….........………………Code No………………..........Running Sr. No………............ Name of Ministry/Deptt…….......………………Code No…………............ Date: ………………….

Receipts Code No. On a/c. of Code No. Disbursement s Central Govt. Railways* Postal Accts.* Defence* Telecomm* DMA* Total Receipts Total Total Disbursements Net Receipts/ Disbursements Check Total

Telegraphed Not Telegraphed *Name of Ministry/Dept. (Minor) Accounts and Code No. Receipts Disbursements (In Quintuplicate)

Daily Memo TRANSACTIONS ON BEHALF OF RBI (Government transactions) Sr. No………………….. Date: ………………….. Name of Bank: ………………………. Code No……………... Name of Focal Point Branch: ………………………… Code No……………...

Date Receipts ₹ Disbursements ₹ Initials of Supv. Official 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20.

Union Ministries' Expenditure Accounts -- Monthly Statement Of Receipts and Disbursements for the Month of ………………..20……..

Name of Bank …………………………………………Code No. ……………… Name of Focal Point Branch ……………………… Code No. ……………… Name of PAO ………………………………………....Code No. ……………… Name of Ministry/Deptt………………………………. Code No………………..

21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. Total

Instructions for compilation of the form:

(i) To be prepared in Quintuplicate.

(ii) Four copies to be sent to Pay and Accounts Officer concerned and fifth copy to be retainedat the Branch.

(iii) Two copies will be received back from Pay and Accounts Officer duly certified. One certified copy should be forwarded by the Branch to Link Cell, Nagpur so as to reach them on or before 10th of the following month. The other verified copy be filed.

Note: To be compiled and handed over to PAO for verification latest by the 3rd of the following month.

Receipts Code No. of Disbursements Ministry PAO Total

Name of Bank:......................................Code No. : Name of Focal Point Branch: ..................................... Code No.: Month of Account:

(Applicable for residual March Account only)

Disbursements: ……………………… Net amount may be credited/debited to DMA by contra debit/credit to our Current Account No. I maintained with you.

Officer-in-Charge of Link Cell

Transactions on account of Departmentalised Ministries' Accounts (Union Ministries' Expenditure Accounts) Sr. No……………. Date ……………..

Name of Focal Point Branch Code No. Mini/Deptt. Code No. Name of PAO Code No. Date of transactions Original amount ₹ Amended amount ₹

Date:.......................... Name of Bank: .......................... Code No. : ................................... amend the entries against the following heads of accounts as indicated below:

Transactions of Union Ministries' Expenditure Accounts Amendment Statement -- Receipts/Disbursements* Serial No. :.......................

Date of Transactions Date of settlement with RBI, CAS, Nagpur Amount settled Receipts ₹ Payments ₹

Officer-in-Charge of Link Cell Amendment to Receipts & Disbursements should be reported in separate statements. Settlements made by................................................. on account of (Name of Bank)

Union Ministries' expenditure Account transactions PAO-wise, date-wise for the month of …………………………………. Name of Ministry/Deptt.……………… Code No:

Name of Focal Point Branch: Code No. ....................... Name of PAO: ………………………Code No......................

PAO Code No. Name of Focal Point Branch Code No. Amount settled Receipts ₹ Payments ₹

Statement showing monthly settlements made by ……………………………………………………..(Name of Bank) PAO-wise, of the Ministry of ………………………Deptt. Of………..

For the month of ……………………………………………………….

PROCEDURE SPECIAL INSTRUCTIONS 1. Cheques on Government account are presented for payment in cash on counter. The cheques are alsoreceived through clearing/transfer. Cheques in respect of salary, pension etc. for ₹1000/- and above and cheques in respect of expenditure, if in excess of ₹500/-, are marked "account payee". 2. Examine the cheque properly with reference to its currency, amount and verify the signatures of the issuing authority in addition to the usual precaution taken while passing a cheque. It should also be ensured that the amount mentioned in the letter of credit should not be exceeded at any time by reason of payment of any cheque and that the cheque is 'freefrom stoppage'. Cheques for lesser amount are paid to payeeonly on identification or to his banker on a certificate from the banker that the amount has been placed to the payee's credit or to a person holding a letter of authority from the payee, after proper verification of identification. 3. The clerk should add his initials on the left-hand bottom corner of the cheque and issue a token after recording the token number on the cheque. Cheques meant for payment to the payee who is a Govt. Officer for disbursement of salaries etc. of office establishment and for office contingencies and marked 'Not Transferable' and payable to 'payee only' are paid to himself or his authorised agent holding a letter of authority on verification of payee's signature. 4. The Ledger Clerk will examine the cheque as stated in (2) and post the amount in the ledger as alsothe payment scrolls. All inter-departmental and inter-Governmental adjustments are made by means of cheques superscribed with the words "Account Government" not to be paid in cash but only credited to their account. 5. Brand the cheque with 'Pay Cash' stamp and record the Serial number of the entry in the scroll onit. 6. The ledger and scroll along with the relative cheques to be put up to the authorised passing official and the passed cheques to be sent to cash payment counter for payment of cash against the surrender of the token issued. The cheques received through clearing/transfer are similarly scrutinised and passed by the authorised passing office. 7. Payment scrolls to be prepared in triplicate or quadruplicate as the case may be in form Annexure -

FLOW OF DATA IN RESPECT OF UNION MINISTRIES'/DEPARTMENTS EXPENDITURE ACCOUNTS UNDER REVISED SCHEME DEPARTMENTALISED MINISTRIES' ACCOUNTS JOB CARD NO. 1

BRANCH LEVEL PAYMENTS

8. Serial number of each entry in the scroll to berecorded on the cheque. 9. Each day's scroll to be given a running serial number from accounting year 1st April. Give the prefix 'DMA (E)' for serial numbers onthe scroll. 10. Total the scroll at the end of each day and balance the books with reference to the totals of the scrolls. 11. All paid cheques are noted individually in the payment Register, where following details are recorded. (1) Date of payment (2) No. of cheques (3) Amount of cheques. 12. On the next day, the original and duplicate copies of scrolls with the cheques attached to the original copy of the scroll along with a forwarding Memo in Annexure 5 to be sent to the designated Focal point branch. If a DDO is in account then the triplicate copy will be forwarded to him, the quadruplicate being retained for record. If the dealing branch and the focal point branch are not at the same Centre, send the scrolls/cheques, etc. by Registered Post.

receipt Register wherein the name of the depositor, hisaddress, amount and date of receipts are written. 10. On the next day, the original and duplicate copies of scrolls with the challans attached to the original copy of the scroll to be sent to the designated Focal Point branch. If a DDO is in account, then the triplicate copy will be forwarded to him, the quadruplicate being retained for record

JOB CARD NO. 3 FOCAL POINT BRANCH PROCEDURE SPECIAL INSTRUCTIONS 1. On receipt of two copies of scrolls along with challans/cheques attached to the original scroll, separate original and duplicate copies of the scrolls and subject them to careful scrutiny for accuracy. 2. Consolidate the transactions of the various dealing branches including your own and prepare a Main Scroll in triplicate in Annexure - 6 separately for each Ministry/ Department giving total transactions of each branch. Give a serial number in consecutive order to theMain Scroll. 3. Forward 2 copies of the Main Scroll along with original copy of the scroll with the relative instruments received from various dealing branches to the Pay and Accounts Officer on a day-to-day basis. 4. Stitch and retain the duplicate copy of the scroll without any instruments received from the branches for your record. 5. Incorporate the aggregate of the receipts and payments arrived at the Main Scroll in the Daily Memo (Annexure -7) and report to your Link Cell at Nagpur on a day-to-day basis. a. Give a serial number in consecutive order to the Memo/Nil advice. b. Send the report to your Link Cell through Fax/telex/telegram, if the net amount is ₹1 lakh and above. c. Send a 'Nil' advice if there are no transactions to report. 6. Keep a watch on the prompt receipt of the certifiedcopy of the scroll from the PAO. Ensure that -

(a) the mistakes/discrepancies pointed out by PAO are verified after proper verification through error scroll. (b)missing challans/paid cheques are submitted to PAO directly.

(c) the copies of the Main Scrolls duly verified by the PAO are kept on the record of the branch. 7. Prepare in quintuplicate the date-wise monthly statements (DMS) in Annexure 8 and submit four copies thereof to the concerned PAO for verification by 3rd of the following month. Retain the fifth copy as office copy. 8. On receipt of 2 copies of verified DMS from the PAO, forward one copy to your Link Cell at Nagpur before 10th of the following month and retain theother copy on your record. Prepare separate set of scrolls for March Residual transactions upto 15th of April. Report these transactions in a separate Daily Memo to Link Cell during the above period.

ADDITIONAL PRECAUTIONS TO BE EXERCISED WHILE PASSING VARIOUS INSTRUMENTS FOR PAYMENT. (1) It should be ensured that the instrument presented for payment is genuine, valid and outstanding.

(2) Stoppage, if any, should be verified with reference to the stop list. (3) The signature of the drawing officials on the instruments should be verified by the passing officials before passing the instruments for payments with reference to the specimen signatures of the authorised officials on record.

(4) The specimen signature cards of the DDOs should be maintained with the care. These cards should be indexed, classified account-wise, periodically updated and invariably held in the custody of passing officials. To ensure quick access to specimen signatures it would be advisable to allot serial numbers to the various specimen signature cards and arrange the cards in serial order. The said numbers whenever allotted to the DDOs may be intimated to the concerned Government Department and they may be requested to clearly indicate the names and designations of the signing officials and to quote the number allotted to them below their signatures on the instruments (and advices) to facilitate identification of the signatures.

(b)In Cheque Truncation System, the ‘drawee bank’ means the dealing branch of a bank accredited to a Ministry/Department on which the cheques are drawn. The ‘presenting bank’ means a branch of any bank where the cheques are presented for payment by the clients. Both the presenting banks and drawee banks would continue to discharge their duties prescribed under various Acts/Regulations/Rules such as the Negotiable Instruments Act, 1881, Banker’s Books Evidence Act 1891, Uniform Regulations and Rules for Bankers’ Clearing Houses, Procedural Guidelines for Cheque Truncation System etc. with respect to payment of cheques. The government cheques would henceforth be paid in CTS clearing solely based on their electronic images. The paid cheques in physical form would be retained by the presenting bank.

(c)In case any draw bank desires to verify the government cheque in physical form before passing it for payment, the image would be returned unpaid under the reason “present with document”. The presenting bank on such instances shall ensure that the instrument is presented again in the next applicable clearing session without any reference to the account holder (payee).

DISCONTINUATION OF THE REQUIREMENT OF PAPER TO FOLLOW (P2F) FOR CENTRAL GOVERNMENT CHEQUES UNDER CHEQUE TRUNCATION SYSTEM

(d)The presenting banks are required to preserve the physical instruments in their custody securely for a period of 10 years as required under Procedural Guidelines for CTS. In case some specific cheques are required for the purpose of any investigation, enquiry, etc. under the law, they may be preserved beyond 10 years. Drawee banks shall make necessary arrangements to preserve the images of all government cheques for a period of 10 years with themselves or through the National Archival System put in place by the National Payments Corporation of India (NPCI).

(e)The government cheques paid by a drawee bank across its counter by way of cash withdrawal or transfer also need to be truncated and preserved for 10 years. Adequate safeguards shall be built to ensure that these images are captured separately by the drawee banks and not mixed up with the images of the instruments received for payment in clearing. A common electronic file containing the images of all the paid cheques shall be created on a daily basis for onward transmission to government departments.

(f)As prescribed in para 7 of the Memorandum of Instructions, the drawee bank (dealing branch) shall continue to send the payment scrolls, monthly DMS, etc., to the designated Focal Point Branch as hitherto. The Focal Point Branch, in turn, will forward the same to the concerned PAO. As the paid cheques would no longer be available with the dealing branch, the same will not be attached with the payment scroll. However, the electronic images of paid cheques (by way of cash, clearing and transfer), preserved by the presenting branch, shall be provided to the PAOs (through Focal Point Branch) by way of secured electronic communication/e-mail, etc., as per their requirement.

(g)At any time during the preservation period of cheques, for the purpose of reconciliation, enquiry, investigation, etc., the PAO may require any paid cheque in physical form for which the PAO would approach the Focal Point Branch. Whenever so demanded by the PAO, the Focal Point Branch shall arrange to furnish the cheques paid by the dealing branch by way of cash and transfer immediately. In case of cheques paid by way of clearing, the same shall be supplied to the PAO within a reasonable period after obtaining it from the presenting bank. It is the responsibility of the presenting bank in such instances to comply with the request of the PAO/drawee bank for any physical cheque and provide the same to the respective PAO /drawee bank within a reasonable period.

(h)At present, the CTS is operated on grid basis. Hence, the government cheques drawn on RBI/agency banks shall be presented in the grid within whose jurisdiction the accredited/authorised branch of paying bank is located.

(i)As hitherto, the Focal Point Branch shall ensure through the dealing branch that the mistakes /discrepancies pointed out in payment scrolls, monthly DMS etc., are rectified as per procedure, missing images of paid cheques are submitted immediately, the copies of the scrolls duly verified by the PAO are kept on its record, etc.

3. ASSESSING THE REQUIREMENTS The annual requirements should be based on the average of the actual consumption of cheque forms during the preceding calendar year i.e. from January to December of the previous year. Additional provision may be made while preparing the indent for extra requirements which can be anticipated during the next financial year. The stock in hand as well as the requirement of cheque books for the remaining three months of the current financial year should also be taken into account. To the requirements so worked out, a reserve stock of cheque books equal to approximately three months' requirement, should be added, to meet unforeseen requirements and to safeguard against delay in printing, transmission etc.

4. PREPARATION AND SENDING OF CONSOLIDATED INDENT BY HEAD OF ACCOUNTING ORGANIZATION. Based on requirements intimated by all the Pay and Accounts Officers, a consolidated annual indent will be prepared by the FA through the Principal Accounts Office indicating the requirements of different varieties of cheque books and sent to the Controller of Stamps, Nasik Road by the end of January every year. Specimen signatures of an Officer in the Principal Accounts Office will be sent to the Controller of Stamps, Nasik Road by the CCA.

The above guidelines became effective in respect of cheques issued from 1st February, 2016. INSTRUCTIONS REGARDING THE PROCEDURE FOR INDENTING SAFE-CUSTODY, ISSUE AND ACCOUNTAL OF CHEQUE BOOKS IN THE DEPARTMENTALISED ACCOUNTING SYSTEM.

It has been decided after consultation with the Comptroller & Auditor General of India that the following procedure will be followed in regard to indenting, safe-custody, issue and accounting of cheques/cheque books in the Ministries/Departments in which the Departmentalised accounting system has been introduced.

The total requirements of cheques of each Ministry/Department will be sent by the Press to the indenting officers of the Ministry/Department concerned who will in turn have to dispatch the requisite number of cheques to different PAOs/Cheque drawing DDOs (including those at outstations under their control). The name of the Ministry/Department/ Organisation/PAO and also the name of the branch of the bank will have to be stamped by means of a rubber stamp, on the cheques before issue.

2. ANNUAL INDENT The supply of cheque-books of different varieties required for making payments by the Pay and Accounts Officers and cheque drawing departmental officers will be made by the Controller of Stamps, Nasik Road. For this purpose, all the PAOs should intimate their requirements of cheque books including the requirements of cheque-drawing officers in their jurisdiction, for the next financial year to the Head of Accounting Organization of the concerned Ministry/Department before the 15th January every year.

5. ACCOUNTING VERIFICATION OF SERIAL NUMBER ETC. The cheque books received from the Controller of Stamps, Nasik Road will contain machinenumbered cheque forms. On receipt of the bulk supply of cheque books, they should be carefullyscrutinised under the supervision of the officer-in-charge to see that each book contains the number of cheque forms specified therein, and that serial numbers printed thereon are in consecutive order. The actual counting of the cheques and the checking of their serial numbers may be done by the Junior Accountants of the Sections who will sign each book in full in token of having conducted the check. The cheque-cashier and the officer-in-charge, will test check 10 per cent and 5 per cent respectively, of the cheque books checked by the Junior Accountants and should sign in the books so test checked by them.

6. CUSTODY AND STORAGE. The cheque books will remain in joint custody of the cheque-cashier and the officer in charge. The stock of blank cheque books should be stored in a steel almirah with double lock of which one key should be kept by the Officer in Charge and other by the Cheque-Cashier. The duplicate set of keys willbe kept in an envelope duly sealed by the Officer in Charge and the Cheque Cashier, in the custody ofthe Head of the Office/Principal Accounts Office. In the case of an outstation PAO comprising only one Pay and Accounts Officer, the duplicate set of keys duly sealed in a cover, may be kept in the relevant branch of the bank with which the Pay and Accounts Officer is in account.

There is no objection if the Principal Accounts Office, immediately on receipt of the cheque books, supplies these cheque books in the same sealed packets as received from the Security Press, to the different PAOs under its control as per their indents processed and consolidated by the Principal Accounts Office It shall then be the responsibility of the receiving PAO to open the packets and verify the correctness of cheque-leaves/cheque books as per instant orders and take the cheque books on stock. In case any discrepancy is noticed by the PAO on receipt of the packets the PAO should bring it to the notice of the Principal Accounts Office immediately, who shall take up the matter with the India Security Press from whom the cheque books are received.

The cheque books received in excess of the annual requirements of the PAOs would, however, continue to be retained in the Principal Accounts Office who shall verify the correctness of the cheque books/cheque leavesand take them on stock.

Note: - If the double lock system for custody of cheque books is not feasible in any office owing to the smallness of the establishment or lack of facilities, the cheque books should be in the custody of the Head of the Office under lock and key. The Head of the Office will be responsible for their safecustody and issue, to the Cashier as and when required, of the required number of cheque books.

7. STOCK REGISTER OF CHEQUE-BOOKS A Stock Register of Cheque Books/Forms should be maintained to keep an account of the receipts, issues and balance of cheque books/forms (Form CAM 1). Each morning, the ChequeCashier should take such cheque books from the Officer in Charge, as are likely to be used during the course of the day and should remain responsible for their use and return of the balance at the close of the day. Another register should be maintained by the cashier for showing the cheque forms received by him each day and those returned by him. The entry should be made by the Cashier with his dated initials in this register.

11. STOCK TAKING AT THE CHANGE OF THE OFFICER IN CHARGE Every six months, in April and October, stock taking of the cheque books should be done by an officer other than the officer-in-charge (cheques) and a certificate of physical count recorded by him in thestock register. This stock taking should also be done whenever there is a change of the officer in charge (cheques) and the relieving officer should initial the entry in respect of each of the cheque book noted in the Form CAM 2 and sign a certificate in the Stock Register in the following form :-

The Drawing and Disbursing Officers vested with cheque drawing powers, will requisition their requirement of cheque books from the concerned PAO. The latter will supply to the DDO the minimum number of cheque books, sufficient for his requirement for three months. Issue of such books will also be entered in the stock Register of Cheque books.

In cases where the power of drawing funds by cheque

(s) is withdrawn from any cheque drawing DDO, all the unused forms from the partly used/wholly unused cheque books with that officer shall be defaced by writing the word 'cancelled' promptly across each cheque form and its counter-foil (but without the signature of the Drawing Officer) and returned to the Pay and Accounts Officer concerned who shall destroy them after keeping a note in the relevant records.

If and when a PAO is wound up, all partly used/wholly unused cheque books in the custody of that office shall be returned along with a complete account of cheque books so remaining as per the Stock Register, to the Principal Accounts Office, which shall in turn take action on the same lines as indicated in the above sub-para.

"Received the current cheque books as indicated by my initials in the register of account of cheque forms and the unused cheque books from ........... to as entered in the Stock Register"

Note:- In the case of a PAO comprising only one Pay and Accounts Officer, half-yearlyphysical verification of stock of cheque-books may be arranged as indicated below:-

(a) if at any station, there is more than one such PAO functioning under a Principal Accounts Office, mutual physical verification may be entrusted among those PAOs;

(b) if at any station, there is only one such PAO under a Principal Accounts Officer but there are PAOs functioning under other/another Principal Accounts Officer, the Principal Accounts Offices by mutual consultation could arrange for the physical verification between their PAOs;

10. ACCOUNT OF CHEQUES BY DDOs The Drawing and Disbursing Officers enjoying cheque drawing powers will also maintain the account of cheque books and the cheques used daily in the same form as detailed in para 7 and 9.

(c) if a single such PAO is located at any station, then the physical verification may be conducted by the Inspecting Officer of the internal inspection party entrusted with the inspection of that office or by any other gazetted officer (including Dy. Controller of Accounts, Controller of Accounts, or CCA) who visits the office on any official work. In the case of a cheque drawing DDO the physical verification can be entrusted either to the Inspecting Officer of the internal inspection party conducting the normal inspection of his office or be any gazetted officer of his Department who visits that office on any other official work.

15. Whenever cheques in book form are used, the details of the payee, the amount and date should be filled in the counterfoil.

(Vide Ministry of Finance, Department of Expenditure, Special Cell OM NO.F.2(27)/76-SC dated 14.5.1976, D.O. letter No.F.2(12)/76-Spl.Cell 1490-1503 dated 16.8.1976 and CGA's OM No.S.11019/App.4/78/TA/4652 dated 28.7.1979).

13. xxxxxx not printed 14. Whenever facilities are available, cheques will be written by means of cheque perforating machines which will use indelible chemical ribbon, to give adequate safeguards against fraudulent alteration in the cheques. The cheque forms for this purpose will have to be obtained, not in the form of bound books butin the form of rolls. The indent for such rolls should be made separately from that of the bound cheque booksand separate account of such cheques should be maintained.

ILLUSTRATIVE EXAMPLE LEADING TO PREPARATION OF "SUMMARY OF BALANCES"

(figures in …………..)

(a) Receipts (Revenue) received during the year: April, 2004 3460 May, 2004 3461 February, 2005 3459 March, 2005 (including supplementary) 3463 Progressive Total (including JEs) 13843

(e) DDR Transactions (Payments) during the year:

(f) DDR heads closed to Government (RBD in this case) appearing on debt side:

J 126 127 126 126 505 K 555 556 555 556 2222 L 173 172 175 174 694 M 40 40 41 41 162 TOTAL 5765 5766 5769 5771 23071

In Pr. A.O. books In CGA's books Dr. Cr. Dr. Cr. Govt. Account 15184 -- E. Public Debt -- 23068 E. Public Debt -- 23068 F. Loans & Advances 17920 -- F. Loans & Advances 17920 -- Contingency Fund -- 50 I. Small Savings & P.F. etc. -- 7699 I. Small Savings & P.F. -- 7699 etc.

(g) During the year balances were received by the Pr. A.O. on `proforma' basis from another such office as follows:- Debit balance of ₹80 crores under Sector F (Loans & Advances), and of ₹5 crores under Sector L (Suspense & Misc., other than Major Heads 8675 and 8680) and Credit balance of ₹21 crores under Sector I (Small Savings, P.F. etc.). and of ₹7 crores under Sector K (Deposits & Advances).

(h) Closing balances under various DDR heads of the preceding year (i.e. as on 31.3.2004) which would be opening balances as on 1.4.2004 are as follows:-

Notes : (1) For purposes of simplicity of the illustration, break up of figures has not been indicated under the sectors F,J,K & L into categories as follows as normally required in the summary of balances (Statement No.5 of Finance Accounts).

J. Reserve Funds -- 1027 J. Reserve Funds -- 1027 K. Deposits & Advances -- 1743 K. Deposits & Advances -- 1743 L. Suspense & Misc. (except 405 -- L. Suspense & Misc. 405 -- 8675 & 8680) (except 8675 & 8680) M. Remittances 28 -- M. Remittances 28 -- N. Cash Balance 15234 -- 33537 33537 33587 33587

Sector Categories F. Loans & Advances

(i) Loans & Advances to State & U.T. Governments

(ii) Other Loans J. Reserve Funds

(a) Reserve Funds bearing interest Gross balance Investment

(b) Reserve Funds not bearing Interest K. Deposits & Advances

(a) Deposits bearing interest Gross balance Investment

(b) Deposits not bearing interest

(c) Advances L. Suspense & Miscellaneous

(a) Coinage Accounts

(b) Suspense Gross balance Investment

(c) Other Accounts Gross balance Investment Accounts with Govts. of foreign countries

Note : (2) In the illustration, for the sake of simplicity, all figures are shown in crores of rupees only, though these documents are to be prepared up to unit of rupee and transactions under

(a) to

(f) of the data are shown as though they occurred during 4 months only.

Note :(3) For the sake of simplicity in the illustration, the transactions/balances in one Principal Accounts Office and its effect reflected in the books of accounts of CGA's office are indicated though the portion of the data showing receipt of balances on `proforma' basis during the year from a different Principal Accounts Office pre-supposes the existence of another Principal Accounts Office whose balances should have also formed part of the balances held in the books of the CGA but not specifically indicated in the illustration.

Note :(4) For the sake of simplicity, it has been assumed that the entire balance under `108- Public Sector Bank Suspense' and ‘138-Other Nominated Banks (Private Sector Banks) Suspense’ has been cleared and transferred to the head `8675-Deposits with Reserve Bank' by the Pr. A.O., before close of the accounts.

II. SECTORWISE ABSTRACT (LEDGER) OF DDR HEADS CLOSING TO BALANCE COMPUTATION OF "GOVERNMENT ACCOUNT" AND STATEMENT OF "SUMMARY OF BALANCES".

Illustrative Example

Sl.No. 1. Dr. 7601-Loans and Advances to State Governments 0.10 -Loans for Central Plan Schemes crore -Fisheries-Inland Fisheries To Cr. 0.10 crore Government Account Reasons for the `P.P.A.A.':- Decision of Govt. vide sanction No. ........dated to treat a GIA of ₹0.10 Crore (booked to head `3601' which is closed to Govt. Account) given to State `A' during 1981-82, as a loan with retrospective effect. (This will affect material for Statements No.13, 15 &5). 2. Dr. 7053-Loans for Civil Aviation 33 Crores To Cr. 33 crores 5053-Capital Outlay on Civil Aviation Reason for the `P.P.A.A.' :- Decision of Government to book expenditure on debentures to a loan head instead of to the investment head (viz. Major Head 5053 which is closed to Govt. account) as was the earlier practice. (This will affect material for Statements No.10, 13 & 5). 3. Dr. 4858-Capital Outlay on Engineering Industries 12 04-Ship Building Industries Crores Cr. 12 To Crores 4858-Capital Outlay on Engineering Industries (minus 05-Aircraft Industries debit) Reasons for `P.P.A.A.'. :- Decision of Govt. to book outlay on investment in Garden Reach Ship builders and Engineers Ltd. to the former head instead of to the latter head as was the earlier practice. Both the heads affected close to Govt. Account. (This will affect material for Statement No.10 only but will not affect `Government Account').

PART I. Prior Period Adjustment Account

4. Dr. Government Account To 10000 …………………(Any Capital Head) (-)Dr. 10000 thousan ds Reason: Disinvestment of ……….(No. of Shares) of face value of ……..each amounting to Rs…………in respect of …………..(Name of the Company whose shares have been disinvested) thousan ds (This will affect the statement no. 10 and 11) (This same PPA can be proposed in case of write down of equity/ shares)

Amoun t Receipts Disbursements Amount as on t On 31-3-05 1-4-04

(a) Entries under material for Statement No.15 of Finance Accounts, 2004-05 7601-Loans and Advances to State Governments Prior Period Adjustment Account Dr. O1 R1 D1 O1+P1+D1-R1 =0.10 crore Dr. P1 0.10 crore

Part II - Entries relating to Serial No.1 of Part I

Part III - Entries for Computation of closing balance of GOVERNMENT ACCOUNT as on 31.3.05 on account of Serial No.1 of Part I.

-Fisheries-Inland Fisheries O2 P2 R2 D2 O2+P2+D2+R2+Rs .0.10 crores Prior Period Adjustment Account 0.10 crore

Sector Dr. Cr. Opening balance as on 1.4.04 (excluding the 0 Prior Period Adjustment Account) Net effect of Prior Period Adjustment Account 33.10 Adjusted Opening balance as on 1.4.04 0-33.10 A + B Receipts(Revenue) A+B+C+D Expenditure(Revenue) A+B+C Expenditure(Capital) G(M.H.7999) L(M.H.8675 & D.D.R. Heads (closed to Govt. Account). 8680) Net effect of balances adopted/ transferred proforma reversing its side Total O+T1 T2+33.10 Closing balance transferred to Summary of O+P+T1 Balances +T2 -33.10 O = Opening Balance

(b) Entries under material for Statement No.15 of the Finance Accounts 7601-Loans and Advances to State Governments -State of 'A'

(C) Loans for Central Plan Schemes

P = Prior Period Adjustment Account T1 = Total under Col. Dr. excluding

(a) Opening balance and

(b) Prior Period Adjustment Account. T2 = Total under Col. Cr. excluding figures relating to net effect of balances adopted/transferred proforma and also excluding Prior Period Adjustment Account.

[Authority: 1(14)/83/TA and 1(14)/86/TA