Para 17.6 — CAM

17.6 NATURE OF CHECKS TO BE EXERCISED BY IA:

IA parties will exercise the following checks during inspection of accounts records of various offices:

i. All the required accounts records are being maintained in the prescribed forms, compiled accurately and in correct manner;

ii. All processes of pre-check, accounting, consolidation and reconciliation are followed as prescribed in this Manual.

iii. Payments were made in accordance with the rules and orders governing them with correct arithmetical calculations;

iv. Recoveries and deductions made from the bills are in order;

v. Purchases are made as per rules and orders governing them and the reasons recorded for the cases where lowest quotations are not accepted;

vi. The instructions relating to the processing and submission of pension cases are observed;

vii. All payments and receipts are duly accounted for;

viii. Various Broadsheets, Objection Books and Calendar of Returns are being maintained properly, verified and inspected by concerned supervisory officers. It will further be seen that the broadsheets are closed regularly on monthly basis, and the differences between Broadsheets and Ledger figures are analysed and steps taken for their expeditious clearance;

ix. The balances outstanding under various Debt, Deposit, Suspense and Remittance heads are reviewed at periodical intervals and steps taken to clear them as expeditiously as possible;

x. Last claims of government servants are correctly paid and over payments if any, brought to the notice of concerned DDO for appropriate action and follow up thereof;

xi. Pay fixations are correct;

xii. All transactions are accounted under the correct heads of account and no unauthorized head of account is operated in the Classified Abstract/Consolidated Abstract;

xiii. Receipt scrolls/payment scrolls are received in time, checked properly as per laid down instructions and the discrepancies if any, are pointed out promptly;

Interest amount wherever required has been correctly calculated and accounted for;

xv. GPF/CPF accounts are being maintained by PAO properly and reconciled through the prescribed broadsheets. It will further be checked that no missing debits/credits and unposted items are kept outstanding for unduly long periods and the closing of annual accounts and issue of statements of account are done by the due dates;

What This Means

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

Key Points

• 126 specific checks prescribed for PAO inspections covering all aspects of accounting and financial management
• 213 specific checks for DDOs covering records, payments, procurement, pension, NPS, and sub-vouchers
• 3Broadsheets must be closed monthly; differences between broadsheet and ledger must be analyzed and cleared
• 4Balances under Debt/Deposit/Suspense/Remittance heads must be reviewed periodically and cleared expeditiously
• 5Personal Deposit Accounts must be verified as alive and in operation; NPS contributions must be correctly recovered

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.