Para 19.18 — CAM

19.18 DELEGATION OF POWERS TO AAOs IN THE DEPARTMENTALISED ACCOUNTING ORGANISATION

19.18.1 The following powers are delegated to AAOs:

(i) Check of classification of vouchers of value up to ₹2,500 and rectification of any misclassification noticed therein by proposing Transfer entries;

(ii) Closing of broad sheets with `nil' balance and those where there is no difference between broad sheet and ledger figures; (iii)Attestation of opening and closing balances in Provident Fund ledger cards except those relating to the staff of the Pay and Accounts Officer's own office which should be attested by the PAO; (iv)Allotment of account numbers and attestation of entries in the ledger and General Index Register in the Provident Fund Section. However, entries regarding acceptance of nomination and closing of accounts shall be made over the signatures of the Pay and Accounts Officer;

(v) Issue of annual statements of accounts to subscribers of General /Contributory Provident Fund; (vi)Signing or routine acknowledgement of receipts and reminders to Half-margin memos issued to DDOs;

(vii) Calling for acknowledgement of balance relating to loans and advances. However, in the case of non-receipt of reply the reminder shall be issued at the level of Pay and Accounts Officer;

(viii) Attesting entries in the objection book; (ix)Monitor Bill Diary Register regularly to ensure timely token generation in PFMS in respect of all physical bills received from DDO in PAO; and.

(x) Monitor bills awaiting for distribution at Bill Distributor level in e-bill module of PFMS on regular basis.

Abstract of Register of Receipts and Payments Relating to Personal Deposit Account for the month of …………….. Opening balance Receipts for the month Total Payments for the month Closing balance

Note : Details of cheques issued but not encashed as per bank scroll during the month are to be given in detail Date of bank scroll Amount Cheque No. and date Amount APPENDIX 19.1 (Referred to in Para 19.7.5)

424 Concordance Table II w.r.to CAM 2007 and CAM 2024 CAM 2007 Para CAM 2024 Para CAM 2007 Para CAM 2024 Para 1.1.1 1.1.1 to 1.1.3 1.12.1 4.4.1 to 4.4.2 1.1.2

(i) 1.1.3, 1.1.5 1.12.2 4.4.3 1.1.2

(ii) 1.1.4 , 1.1.6 1.12.3 4.4.4, 4.4.1 1.1.3 1.1.6 1.12.4 4.4.5 …

Note below 1.1.6, 1.1.7, 1.1.8 1.12.5 4.4.6 1.2.1 1.2.1, 1.2.2 1.12.6 13.7.2 to 13.7.3 1.2.2 to 1.2.3 1.2.3 to 1.2.4 1.12.7 13.7.4 1.2.4, 1.2.4.1 1.2.5 1.12.8 13.7.1 1.2.4.2, 1.2.4.3 1.2.5 1.2.5.1, 1.2.5.2 1.2.6

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

• 1AAOs can check classification and rectify misclassification for vouchers up to Rs.2,500
• 2AAOs can close broadsheets with nil balance or where broadsheet and ledger figures match
• 3AAOs can attest opening and closing balances in PF ledger cards (except for PAO's own staff)
• 4This delegation is meant to reduce bottlenecks and free the PAO for supervisory work
• 5The PAO retains oversight and handles exceptions, complex cases, and their own office staff records

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.