Para 19.10 — CAM

(i) Remittances into Treasuries/Banks; and

(ii) Public Works Cheques. (iii)Other remittances (iv)Transfers between Public works / Forest Officers

The sub-heads mentioned at

(i) and

(ii) above are operated for accounting for the remittances and drawings from the banks respectively. The Monthly Divisional Accounts will be continued to be supported by the "Schedule of Reconciliation of Cheques and Remittances", in the same form as the existing Schedule of Settlement with treasuries, with suitable modifications. The exception being that the reconciliation will be done with the copies of receipt and payment scroll received from the bank with which the Divisional officer is in account with, showing the receipts and payments accounted by the bank in the scroll sent to the PAO. This schedule should explain the differences between the cheques issued/e-payment advices issued and remittances made by the Divisional Officer on the one hand and the cheques encashed or epayment advices termed as success and remittances accounted for by that bank. A list of cheques issued but not encashed, e-payment advices failed or failure after success and remittances made but not accounted for during the month, as well as cheques or e-payment advices issued and remittances made during the previous months but accounted in the bank scrolls during the month on hand, should also the furnished.

19.10 ACCOUNTING AND RECONCILIATION OF TRANSACTIONS FALLING UNDER PWD REMITTANCES, FOREST REMITTANCES ETC. UNDER THE DEPARTMENTALISED ACCOUNTING SYSTEM.

(i) FOR CHEQUES or e-payment advices

(a) The total of the cheques encashed or e-payment advices found success as shown in the Schedule agrees with the total cheques encashed or e-payment advices found success as per the bank scrolls for the same period. The images of the paid cheques shall also be individually checked with the scroll as well as with the relevant paid vouchers received with the accounts;

(b) The difference between the cheques or e-payment advices issued by the Divisional Officer during the month and the cheques encashed or e-payment advices successful has been explained fully and reconciled, after taking into account the effect of the cheques issued but not encashed during the month and cheques issued during the previous months but paid during the month on hand; and

(c) The closing difference as at the end of the month is equal to the total of thecheques remaining un-encashed as on that date.

(b) That the difference between the total remittances accounted for by the Divisional Officer and that acknowledged by the bank is duly explained taking into account the remittances not accounted for by the bank during the month and the remittances of the previous months accounted for during the month on hand; and

(c) That the progressive difference at the end of the month is on account of remittances actually in transit. The PAO will also maintain separate broad sheets in respect of `IRemittances' and `II-Cheques' for reconciliation of the figures shown in the schedule withthose in the ledger.

(ii) FOR REMITTANCES

(a) The total of the remittances shown as accounted for by the bank in the Schedule agrees with the total as per receipt scrolls received direct from the bank;