Para 10.8.7 — CAM
Original Rule Text
10.8.3 Payment of such advances are not required to be noted in the objection book or other records or registers maintained by the PAO, for watching recovery from the individuals, as provisioned vide
Note below para 10.8.7.
10.8.4 During the internal inspections of the office of DDOs the vouchers through which advances were drawn should be checked, to ensure that payment entries are made properly in the Pay and Bill Register. It shall also be checked that the recoveries are being made regularly from the concerned Government servant and the entries in the monthly abstracts of recoveries, especially those relating to 'transfers in' and 'transfers out' cases are being made correctly.
10.8.5 Differences are likely between PAO’s accounts figures under respective minor heads and the balances in the DDO’s books, for persons with outstanding balances against them at the time of transfer from or to a DDO's office. Such differences should be reported through accounting entries under columns 3 & 5 of the monthly abstracts. In the overall accounting circle of a Principal Accounts Office, such differences would normally be small due to the compensating effect. This happens because the Group C staff entitled to short-term advances are mostly transferred within the same Ministry/Department, and their accounts are managed by the PAOs functioning within the same Principal Accounts Office. Instances of such transfers involving change in the Principal Accounts Offices are very rare and perhaps only in cases of transfer of CSSS and CSCS staff. For these reasons, inter-departmental adjustments shall not be used to pass on credits for such outstanding advances. They shall continue to be indicated by the DDOs in the Last Pay Certificate (LPC) of employees, for necessary recoveries by their counterparts within Civil Ministries/Departments.
10.8.6 As mentioned above, minor variations may arise on account of the transfers 'in' and 'out' cases between balances indicated by DDOs as recoverable in the monthly abstracts and the accounts figures of PAOs/Principal Accounts Offices. To bring them on par with the balances in the DDOs books, the concept of 'Raising Up' or 'Lowering Down' of the account balances held in the books of Pay and Accounts Offices and Principal Accounts Offices has been provisioned. For this purpose, after the close of the accounts every year and by the prescribed date, each PAO should send to his Principal Accounts Office, the following details-
(a)A report indicating the figure as per account in his books on last day of the financial year under the two minor heads referred to above and the total balances held by all DDOs put together as on that date; (For example, the figures on the last day of the financial year 31.3.2023 to start with, under the two minor heads and the total closing balance indicated in the abstracts of February, 2023 plus payments minus repayments in cash during March, 2023.)
What This Means
This section explains the process for reconciling short-term advance balances between PAOs and DDOs. Payment of short-term advances need not be noted in the PAO's objection book. During internal inspections of DDO offices, vouchers for advances should be checked against the Pay and Bill Register, and recovery entries in monthly abstracts should be verified, especially for transfer cases. Differences between PAO and DDO figures are usually small due to compensating effects, and inter-departmental adjustments are not used — outstanding balances continue to be indicated in the Last Pay Certificate.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Short-term advance payments are NOT recorded in PAO's objection book
- 2Internal inspections must verify voucher entries in Pay and Bill Register and monthly abstract entries
- 3Transfer-related differences are small because Group C staff mostly transfer within the same Ministry
- 4Inter-departmental adjustments are NOT used for short-term advance transfers
- 5Outstanding advance balances are carried through the Last Pay Certificate (LPC) to the new DDO
Practical Example
During an internal inspection of a DDO's office, the audit team checks whether a tour advance of Rs 15,000 paid to an employee is correctly entered in the Pay and Bill Register. They also verify that the recovery of Rs 5,000 per month from the employee's salary appears correctly in the monthly abstracts. When the employee was recently transferred from another DDO, the team confirms that the transfer-in entry in the monthly abstract matches the LPC figure.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are inter-departmental adjustments not used for short-term advance transfers?▼
What should internal inspectors focus on regarding short-term advances?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.