FORM CAM-11 — CAM

a. that the image of the paid cheque is genuine and was issued by the PAO/CDDO under his control and it was not time barred on the date of payment; b. that the amount appears in the image of paid cheque/challan matches with the amount entered in the dealing branch scroll; c. that the totals of the payment/receipt scrolls of dealing branches are correct; d. that the amount in the receipt scroll correctly pertains to the PAO or the CDDO rendering account to the PAO, as per copy of challan attached to the scroll; e. that the amount shown in the challan agrees with the amount shown in the scroll; f. that for every item of payment/receipt not supported by the paid cheque/challan, there is a prescribed payment/receipt certificate for the correct amount in the scroll of dealing branch, showing details of cheque number and date of payment or details of receipt; g. that the total of the main scroll is correct with reference to the accompanying documents; h. that the running serial numbers of the branch Scrolls and Daily Main Scrolls are in consecutive order; i. in case of electronic transaction, that the transaction matches with the details of transactions made by/ to PAO; j. that all checks from points ‘b’ to ‘g’ are performed for all electronic transactions by comparing the details in scroll and transactions made/ received, through PFMS forms and reports. k. that the payment shown in the scroll and on the cheque tallies with the amount passed for payment on the related voucher and the entry in the Register of Cheques Delivered (Form CAM-11). The entry in the Register of Cheques Delivered will be simultaneously ticked off and the date of encashment noted in it. l. Any discrepancy noticed by PAO must be promptly taken up with the FPB for rectification by means of an "Error Scroll". The PAO shall also monitor the error scrolls for electronic payments through relevant PFMS reports and take up for furnishing of rectified scroll by electronic focal point branch. m. He will also watch whether credit is given in bank scrolls for all the cheques/bank drafts sent to the bank by him for credit into Government account, and in consultation with the bank take appropriate action in respect of those outstanding. If any outstanding bank drafts pertains to one that was received from a Departmental Officer (without cheque drawing powers) located outstation, he would have to keep the latter informed and/or take appropriate course of action through the Departmental officer with the party concerned. n. The details of transactions of each dealing branch on a particular date as mentioned in the Main Scroll should be verified from the respective details and instruments attached with the Main Scroll for the purpose of identification.

11.3 FORM FOR THE PREPARATION OF HEADWISE APPROPRIATION ACCOUNTS ALONG WITH OTHER ANCILLARY STATEMENTS AND ACCREDITED AUDIT OFFICERS