Para 19.13 — CAM

Pr. CCA/CCA : ₹.250 Controller of Accounts : ₹.100 Dy. Controller of Accounts/PAOs : ₹ 75

(6) Errors in accounts etc which do not indicate any deficit or surplus; (7) Instructions and other remarks regarding the form of accounts or errors in procedures adopted; and (8) Enquiries to seek clarifications on points of doubt.

(a) Powers to waive objections against irregular expenditure not exceeding the amount specified against each, in any individual case are shown below:

Note: If the irregularity is such that it is likely to recur, the Government servant responsible for it should be intimated that the expenditure was irregular even if no recovery was made.

(b) Some items are placed under objection as they are not exactly covered by rules or the authority for them is insufficient or not foolproof, or the reasons that supporting vouchers for the expenditure incurred have not been produced. In such cases, the powers to forego recovery upto the limit specified against each, in any individual case and subject to fulfilment of conditions

(i) to

(iii) are indicated below:

Pr. CCA/ CCA : ₹500 Controller of Accounts : ₹ 200 Dy. Controller of Accounts/ Pay and Accounts Officers : ₹ 100

(i) The expenditure must not be of recurring nature;

(ii) Where the objection is based on insufficiency of sanction, the concerned officer must be satisfied that the authority empowered to sanction the expenditure would accord sanction if requested to do so; and

(iii)Where the objection is based on insufficiency of proof of payment, concerned officer must be satisfied that undue trouble would be caused by insistence on submission of the proof, and must see no reason to doubt that the charge has actually been paid.

(a) When a wrong interpretation of a financial rule has been followed, the new interpretation should in the absence of special instructions to the contrary, take effect from the date of issue of orders on correct interpretations by competent authority,

(b) When erroneous payments were admitted through oversight, the Pay and Accounts Officer should not of his own volition undertake a re-audit of bills paid for a period more than one year before that day. He should report the facts of the case for orders to the Government and a reaudit should not be made unless the Government so desires.

Note: The Pay and Accounts Officer has to rely largely upon certificates and it is often possible and desirable to check such certificates by examination of original documents during internal inspection. Such examination is not a re-check for the purpose of this clause.

(b) On receipt of a report on defalcation or loss of public money or property, the Pay and Accounts Officer should call for such further information as he may require on the subject, and carefully examinethe case. He shall ascertain whether the defalcation or loss was caused on account of any defect in the rules, or whether it was due to neglect of rules or want of supervision on the part of the authorities. He should report the result of such examination to the authority competent to sanction the write off for the loss. He should also report important cases of this nature to the Principal Accounts Office.