Para 14.24 — CAM
Original Rule Text
441 Sl. No Particular Availability of relevant reports in PFMS if available To be maintained by PAO who is functioning in PFMS Only in manual form Only in electronic form Both in manual and in electronic form Part-II 77 Form CAM 81 [Vide Para 14.24 Broadsheet of Public Sector Suspense Receipts (Debit)/Disbursements (Credit) Deleted. CAM-72 can be used for this purpose 78 Form CAM 82 [Vide Para 14.24 Year wise Breakup of the closing balance of Public Sector bank Suspense shown under Col. 7 of Annexure XIV No relevance found in CAM 2007 also. Deleted. 79 Form CAM 83 [Vide Para 15.18.1] Register of daily main scrolls received from nodal branch Receipts/Refunds No relevance found in CAM 2007 also. Deleted. 80 Form CAM 84 [Vide Para 15.18.1] Monthly Summary No relevance found in CAM 2007 also. Deleted. Annexure V to Para 15.19.1.a would be maintained in electronic form (bank-wise, tax-wise) 81 Form CAM 85 [Vide Para 15.18.2] Forwarding letter from Designated Officer of CBDT for reconciliation of monthly statement No relevance found in CAM 2007 also. Deleted. 82 Form CAM 86 [Vide Para 15.18.2] Designated officer –Wise register of main scrolls received by nodal branch No relevance found in CAM 2007 also. Deleted. 83 Form CAM 87 [Vide Para 15.19. 2] Designated officer –Wise Monthly Summary No relevance found in CAM 2007 also. Deleted. 84 Form CAM 88 [Vide Para 15.15.13] Bank Reconciliation report for the month of..... (for clearance from PSB Suspense) ZAO, CBDT....... Receipts/Refunds … … Yes.
Sl. No Particular Availability of relevant reports in PFMS if available To be maintained by PAO who is functioning in PFMS Only in manual form Only in electronic form Both in manual and in electronic form 85 Form CAM 89 Part-I (New Cases) Month........ Date on which the item was included in the scrolls of receiving Branches/Nodal Branch and the period of delay and the name of the Bank Branch. No relevance found in CAM 2007 also. Deleted. 86 Form CAM 90 DDO-PAO expenditure reconciliation certificate (new addition of CAM format) … In electronic … Total Formats- 71 30 15 26
Note: PAO in civil Ministries/Departments who works in any other designated IT system of the Ministry/Department including integration with PFMS for payment and accounting function has to check availability of the above mentioned formats in electronic forms in their IT systems. In case the same are not available, these are to be maintained in manual formats.
What This Means
This section lists the various CAM forms and registers, indicating which are maintained manually, electronically, or both, and whether they are relevant in the current PFMS environment. Several older forms (CAM 81-87, 89) have been deleted as they are no longer relevant. The key surviving forms are maintained in electronic form where PFMS supports them. PAOs in Ministries using other designated IT systems must check if these formats are available electronically; if not, they must use manual formats.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Multiple legacy CAM forms (81-87, 89) have been deleted as no longer relevant
- 2Form CAM 88 (Bank Reconciliation Report) is maintained in electronic form ('Yes')
- 3Form CAM 90 (DDO-PAO Expenditure Reconciliation Certificate) is a new addition, maintained electronically
- 4Total of 71 formats: 30 manual only, 15 electronic only, 26 both manual and electronic
- 5PAOs using non-PFMS IT systems must verify format availability and use manual forms if electronic unavailable
Practical Example
A PAO in a Ministry that uses a specialized IT system for defense accounting needs to check whether the bank reconciliation format (CAM 88) is available in their system. Since their IT system does not have this format, they must maintain it manually until the system is upgraded. For the DDO-PAO Expenditure Reconciliation Certificate (CAM 90), which is already available electronically in their system, they use the electronic format.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why were so many CAM forms deleted?▼
What should a PAO do if their IT system does not support a required CAM format?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.