Para 19.12 — CAM
Original Rule Text
19.12 RAISING AND PURSUANCE OF OBJECTIONS
19.12.1 It is an important duty for every Pay and Accounts Officer to see that objections raised and irregularities noticed as a result of various pre and post checks exercised by his office are reported to the proper authorities so that suitable remedial action is taken by them and recurrence thereof prevented.
19.12.2 Ordinarily when a transaction requires the authorization of a higher authority, the Pay and Accounts Officer must insist that such authorization be obtained. Similarly where a sum of money is recoverable, the Pay and Accounts Officer must insist on recovery except in cases where it has been waived under the authority of waiver of recovery delegated to him, or where the competent authority has directed that the recovery should be foregone.
19.12.3 All communications conveying objections must be recorded in courteous and impersonal language, should be clear and intelligible, and issued promptly to the concerned departmental authority Majority of the objections would be such as would require to be conveyed through bill return forms to the DDO concerned, and their Return should also be watched carefully.
19.12.4 The objections should be recorded in detail in the Objection Book (Form CAM-26) in the PAO, with Individual cases of serious irregularity reported to the concerned Controlling Authority under intimation of the head of the accounting organization.
19.12.5 Money value should be recorded in respect of objections of the type or similar to those enumerated below:
1. Want of vouchers (if not received when the relevant accounts are under check); 2. Want of sanction relating to advances, losses etc; 3. Want of sanction relating to special charges; 4. Want of any other specific sanction required by rule; 5. Over payments and short recoveries; 6. Delays in the recovery of sums due to Government, if not recovered within a reasonable period usually in respect of each class of debt or other dues; 7. Want of allotment of funds; 8. Excess over allotment; and 9. Excess over sanctioned limit of reserve stock.
19.12.6 In respect of objections of the following types, money value need not be indicated in the records:
(1) Simple directions to concerned offices for further guidance or calling for a document or information the absence of which is not likely to affect the amount admissible; (2) Stamp not affixed on a voucher which is otherwise complete; (3) Habitual delays in the submission of account returns, vouchers etc; (4) Doubtful adjustments and possible manipulations in accounts which do not involve actual losses; (5) Deviations from the rules which are indicative of disregard or evasion of rule(s), but which do not represent charges incurred without proper sanction;
What This Means
Pay and Accounts Officers must raise objections promptly when transactions lack proper authorization, recoveries are due, or irregularities are found during pre-check and post-check. All objections must be recorded in the Objection Book (CAM-26) and communicated in courteous, clear language. Objections with money value include missing vouchers, missing sanctions, overpayments, delays in recovery, and excess over allotment. Serious irregularities must be reported to the controlling authority and the Principal Accounts Office. Defalcations and losses must be examined to determine whether they resulted from rule defects or negligence.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1PAO must insist on proper authorization before allowing transactions; recovery must be insisted upon unless waived by competent authority
- 2All objections recorded in Objection Book (CAM-26) with separate treatment for money-value and non-money-value objections
- 3Money-value objections: missing vouchers, missing sanctions, overpayments, short recoveries, excess over allotment
- 4Non-money-value items: stamp deficiencies, habitual delays, form errors, clarification requests
- 5Defalcations and losses must be examined and reported to competent write-off authority and the Principal Accounts Office
Practical Example
A PAO reviewing February bills finds: (1) a Rs 5 lakh advance to an officer without the required Section Officer's sanction, (2) Rs 12,000 overpayment in HRA due to incorrect station classification, and (3) a missing voucher for Rs 8,000 contingent expenditure. All three are recorded in the Objection Book (CAM-26) with money values. The advance bill is returned to the DDO with a request for sanction. The HRA overpayment notice is sent for recovery. The missing voucher objection is tracked until the DDO furnishes it. Separately, a report of Rs 3 lakh defalcation in a subordinate office is received and forwarded to the Principal Accounts Office after examination.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the Objection Book (CAM-26)?▼
Which objections require money value to be recorded?▼
What should the PAO do when a defalcation is reported?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.