Para 16.3 — Physical NTR receipts (cash, cheques, demand draft
Original Rule Text
16.3 ACCOUNTING AND RECONCILIATION OF RECEIPTS INCLUDING NTR RECEIVED THROUGH PHYSICAL MODE
16.3.1 Bank drafts or cheques received in the PAO should be entered in the Register of Valuables (Form CAM-16) immediately on receipt and then sent to the Bank along with a credit slip, for credit to Government account on the next working day. In order to reduce clerical work in cases of heavy receipt of valuables from outstation/ non-cheque drawing DDOs, the covering list of valuables may be pasted in the register after checking each entry in the list with the valuables enclosed with it. The register should be closed every fortnight and bank drafts/cheques for which the corresponding credits in the bank scrolls are not forthcoming should be investigated.
16.3.2 Non tax revenue receipts received through cheques or demand drafts drawn in favour of PAOs, will be accounted once the receipt scroll is received. Receipts in cash will, however, be accepted by DDOs or other departmental officers, subject to the provisions of Rule 5 of the Central Government Account (Receipts and Payments) Rules, 2022.
16.3.3 The receipts through instruments/cash will be remitted into Government account held by PAO or by the CDDO in the relevant branch of the bank accredited to the Ministry /Department concerned. It will be done through the prescribed challan forms indicating the particulars of cash / cheque/ demand draft deposited and the account head classification. In case of CDDOs the challan will be prepared in triplicate. The receiving bank will prepare daily Receipt scrolls (Annex-4 to APPENDIX 4.1 in Chapter 4) in quadruplicate, separately for each account holder.
16.3.4 The serial numbers on the receipt scroll will bear prefix Daily Monthly Account (DMA) (R). The serial number of the entry in the scroll will be recorded on the corresponding challans for the purpose of identification. After the day's accounts are balanced, two copies of the receipt scroll along with their challans will be sent to the designated FPB with a forwarding memo (Annexure 5 to APPENDIX 4.1 in Chapter 4) on a day-to-day basis. One copy of the scroll will be sent directly to the concerned PAO/CDDO while the fourth copy of the scroll will be retained by the receiving branch.
16.3.5 Based on the challans received, the departmental officer will prepare a weekly statement of receipts giving the number and date of the challan, name of the depositor and the amount deposited. He will also check the entries in the copy of the scrolls with entries in the statement of receipts and reconcile with the bank. if any discrepancy is detected the same shall be got rectified under advice to PAO. He will also send a monthly bank reconciliation statement in Form CAM-22 to PAO.
16.3.6 The FPBs will consolidate the transactions of various dealing branches including its own, and prepare a main scroll in triplicate separately for each Ministry/Department. Two copies of the Main scroll along with the original copy of the scroll and the related instruments received from various dealing branches will be forwarded to the concerned PAO for verification, as in the case of payment scrolls.
16.3.7 On receipt of the bank scrolls, PAO will check the entries in scrolls with the challans attached to it and pass them on to the compilation section for posting. Compilation Section will post the total receipts as per scrolls in the register of Public /Other Nominated (Private Sector) Bank suspense or Reserve Bank Deposits as the case may be, in form CAM-17, and post corresponding entries in the concerned receipt heads. Reconciliation statement from CDDO shall be obtained to ensure that all amounts credited have been correctly entered in scrolls. It
shall also be ensured that credit is given in bank scrolls for all the cheques/bank drafts sent to the bank, and appropriate action must be taken in consultation with the bank in respect of those outstanding. The action to be taken in PAO for scrutiny of receipt scrolls and challan entry in PFMS are detailed in para 16.3.11 below.
16.3.8 Departmental officers other than CDDOs situated at the same station as Pay and Accounts Officer shall remit the collections received in cash or local cheque/demand draft into the bank in which PAO holds an account, with duly supported challans. A weekly list of remittances shall also be sent to PAO to enable verification of receipt of corresponding credits in the bank scrolls. In case, any such cheque(s)/bank draft
(s) remains outstanding at the end of the month subsequent to Departmental officer reporting it as remitted or if it is dishonoured, the PAO shall intimate the details of such instrument/s to the Departmental Officer for further necessary action.
16.3.9 Departmental Officers situated at a station other than that of the PAO, shall obtain receipts through demand drafts drawn in favour of PAO payable at the latter's station. Wherever authorised to receive cash, he shall convert the same into a demand draft drawn in favour of PAO and remit to PAO for crediting into Government account. If under the provisions of any Rule/Act, the receipts of a department are required to be remitted by the public by means of demand draft drawn in favour of departmental officer and such an officer happens to be a noncheque drawing DDO, he should endorse it in favour of Pay and Accounts Officer with whom he is attached for crediting into the Government account. RBI in this regard have clarified that there is no legal bar to endorsement of a crossed cheque/demand draft drawn in favour of departmental officer and bearing the endorsement 'Account Payee' in favour of Pay and Accounts Officer.
16.3.10 Even category 'C' cheques/drafts bearing the endorsement "Not negotiable and not payable in cash-creditable to Government account only" drawn in favour of Pr. CCA/CCA/CA i.e. Principal Accounts Office, could be endorsed in favour of a PAO for crediting to Government account.
16.3.11 The actions to be taken in the PAO for scrutiny of receipt scrolls and the entry of scrolls and DMS received from Banks in PFMS are detailed in para 13.6 of this manual. The action to be taken in Principal Accounts Office on receipt of put through statements from RBI,CAS, Nagpur and conduct of monthly reconciliation are specified in para 13.7 of this manual. In case of electronic receipt, the main scroll is received in an electronic format on the PFMS platform. There is no need to enter e-receipt scrolls in PFMS. However, receipt scrolls in respect of cheques/DDs, however, need to be entered after its clearance/realisation.
Account transactions of Physical NTR Receipts Entry of receipt scroll in PFMS by PAO to credit in concerned functional receipt head of accounts (On receipt of receipt scroll from accredited bank i.e. PSB or Other nominated bank as the case may be)
8658.00.108 – Public Sector Bank Suspense Dr. or 8658.00.138 - Other Nominated Banks(Private Bank Suspense) Dr
Receipt Function Head of Account “Adjustment by Pr.AO to transfer/clear the amount from the minor head Public/Private Sector
Bank Suspense below the major head '8658- Suspense Accounts' to major/minor heads '8675- Deposits with Reserve Bank-Central (civil)' etc”. (On receipt of put-though)
8675.00.101 - Reserve Bank Suspense Dr. 8658.00.108 – Public Sector Bank Suspense (-) Dr. or 8658.00.138 - Other Nominated Banks (Private Bank Suspense) (-)Dr
What This Means
Physical NTR receipts (cash, cheques, demand drafts) are recorded in the Register of Valuables (CAM-16) immediately on receipt and sent to the bank the next working day. Banks prepare daily receipt scrolls in quadruplicate with 'DMA(R)' serial number prefixes. Two copies with challans go to the FPB, one to the PAO/CDDO, and one is retained by the branch. The PAO checks scroll entries against challans, posts them to the compilation section, and maintains PSB Suspense broadsheets. Departmental officers at outstations must remit collections via demand drafts drawn in favour of the PAO.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Bank drafts and cheques are entered in the Register of Valuables (CAM-16) immediately on receipt
- 2Valuables must be sent to the bank for credit to Government account on the next working day
- 3Receipt scrolls use 'DMA(R)' prefix serial numbers and are prepared in quadruplicate
- 4Departmental officers prepare weekly statements of receipts and reconcile with bank scrolls
- 5Outstation officers must convert cash collections into demand drafts drawn in favour of the PAO
Practical Example
A DDO in a regional office receives Rs 3 lakh in licence fee payments by cheque. She immediately enters each cheque in the Register of Valuables (CAM-16) and sends them to the accredited bank with credit slips the next morning. The bank prepares a receipt scroll in quadruplicate — two copies with challans go to the FPB, one goes directly to the DDO for her records. The PAO receives the scroll from the FPB, checks each entry against the challans, and posts the total to MH 8658 (PSB Suspense) with contra credit to the relevant receipt head.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Cross References
Frequently Asked Questions
How often should the Register of Valuables be reviewed?▼
Can a departmental officer endorse a crossed 'Account Payee' cheque to the PAO?▼
What are the accounting entries for physical NTR receipts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.