Para 1.2 — CAM

1.2 MAIN FEATURES OF DEPARTMENTALIZED ACCOUNTING ORGANIZATION

1.2.1 Secretary of each Ministry/Department is the CAA in terms of Rule 70 of GFR, 2017. The CAAs discharge these functions through and with the assistance of the FA and Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs(independent charge) as the case may be, of the Ministry/Department concerned. The FA has the responsibility of advising the Secretary of the Department as well as representing the Ministry of Finance in the assigned line Ministry.

FA is responsible for the overall management of government transactions and their internal audits with the assistance of the Head of Accounting Organization i.e. Pr.CCA/CCA/CA(i/c) as the case may be. FA shall ensure timely completion of Finance Accounts and Appropriation Accounts by the Head of Accounting Organisation. FA is also responsible to prepare budget estimates, revised estimates etc. and their subsequent transmission to the Budget Division in the Ministry of Finance. The detailed responsibilities and functions of the FAs are outlined in the Charter for FAs issued by the Department of Expenditure, Ministry of Finance.

1.2.2 The Pr. CCA/CCA/CA, as the case may be, function as the Head of Accounting Organisation in the civil Ministries/Departments. In practice, most of the above-mentioned functions under the system of departmentalization are discharged through the Heads of the accounting organizations viz. the Pr. CCAs/CCAs/CAs(i/c) as the case may be.

1.2.3 Pr.CCA/CCA/CA on behalf of the Chief Accounting Authority is responsible for the following main functions:

(a) Arranging payments through the PAOs/ Principal Accounts Offices, and the Drawing and Disbursing Officers (DDOs) wherever authorized to make certain types of payments. Any addition to the list of CDDOs of a Ministry/Department is however required to have the specific approval of the CGA.

(b) Compilation and consolidation of accounts of the department and their submission to the CGA in prescribed form.

(c)Preparation of Annual Appropriation Accounts relating to the Detailed Demands for Grants (DDGs) of the Ministry/Department, getting them audited and submitting to the CGA, duly signed by the CAA/Secretary of the Ministry.

(d)Arranging internal inspection of payment and accounting records maintained by the various subordinate formations and PAOs of the Department, and inspection of records pertaining to government transactions maintained in the Public Sector Banks (PSBs) and other nominated banks.

1.2.4 A Principal Accounts Office (Pr.AO) functions under Head of Accounting Organization i.e. Pr.CCA/CCA/CA(i/c) as the case may be, of the Ministry/Department concerned who shall be responsible for:

What This Means

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Key Points

• 1Secretary of each Ministry is the Chief Accounting Authority (CAA) under Rule 70 of GFR 2017
• 2Financial Adviser oversees government transactions, internal audits, and budget estimates
• 3Pr.CCA/CCA/CA functions as Head of Accounting Organisation responsible for payments, accounts compilation, and internal inspections
• 4PAOs make payments through e-payment advices or cheques on accredited bank branches only
• 5CGA's specific approval is mandatory for creating or reorganizing any new PAO

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.