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
Certain routine powers are delegated to Assistant Accounts Officers (AAOs) in the departmentalized accounting organization to speed up day-to-day work without requiring the PAO's involvement in every minor task. These include checking classification of vouchers up to Rs.2,500, closing broadsheets with nil balances, attesting PF ledger balances (except for the PAO's own staff), and verifying entries in certain registers. This delegation helps the PAO focus on higher-value supervisory tasks while ensuring that routine accounting operations continue smoothly.
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
An AAO in the Ministry of Commerce receives a batch of contingent vouchers, each under Rs.2,500. Instead of routing them to the PAO for classification check, the AAO verifies the classification, notes any misclassification, and proposes transfer entries to correct them. At month-end, the AAO also closes several broadsheets that show nil balances. This saves the PAO several hours of routine work each week and ensures timely processing of accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can an AAO attest PF ledger balances for the PAO's own office staff?▼
No. PF ledger cards relating to the staff of the PAO's own office must be attested by the PAO personally, not the AAO. This is to maintain a separation of duties.
What is the monetary limit for an AAO to check voucher classification?▼
AAOs can check classification and rectify misclassification for vouchers with a value up to Rs.2,500.
Why are these powers delegated to AAOs?▼
To speed up routine accounting operations, reduce the PAO's workload, and ensure that day-to-day tasks like voucher classification and broadsheet closure are handled promptly without creating bottlenecks.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Note below 4.1.1 1.15.1 4.5.1 1.4.2 to 1.4.7 4.1.2 to 4.1.7 1.16.1 to 1.16.11 4.6.1 to 4.6.11 1.5.1 to 1.5.2 4.2.1 to 4.2.2 Appx 1 Ch-1 1.1.4 1.5.3.1 1.5.3.1.1 4.2.3.1 Deleted Appx 2 Ch-1 Appx 4.1 Ch-4 with updated Annex-15 1.5.3.1.2 Deleted Appx 3 Ch-1 Appx 4.2 Ch-4 1.5.3.1.3 4.2.3.2 2.1.1 2.1.6 1.5.3.2 4.2.3.3 2.1.2 2.16.1
(xii) 1.5.3.3 4.2.3.4 … 2.2.1 to 2.2.6 (new) 1.6.1 to 1.6.2 4.2.4.1 to 4.2.4.2 2.2.1 2.2.7 1.6.3, 1.7 Deleted … 2.2.8 to 2.2.11 (new) 1.8 4.3 … 2.3.1 to 2.3.10 (new) 1.9.1, 1.9.2 Appx-4.1(Chap 4) 10(i), 10(ii)(d), 13.6.3 2.3.1 2.4.1.
Note 1,2 (new) 1.9.3 13.6.3
(l) 2.3.2 to 2.3.5 2.4.2 to 2.4.5 1.9.4, 1.9.5 13.6.10, 13.6.8 2.4.1 to 2.4.2 5.4.1 to 5.4.2 1.9.6 13.1.6 2.5.1 5.2.5 1.9.7 13.7.4 2.6.1 to 2.6.2 2.5.1 to 2.5.2 2.5.3 to 2.5.4 (new) 1.9.8
Note below 13.6.10 2.7.1 to 2.7.3
Note below 2.7.3 2.19.1 to 2.19.3 2.19.4 1.10.1 16.1.5 2.7.4 2.19.5 to 2.19.8 1.10.2 16.3.3 to 16.3.6 2.7.5 2.19.9 1.10.3 16.3.7 … 2.19.10 to 2.19.12 1.10.4 16.3.8 to 16.3.10 3.1.1 3.1.1 to 3.1.3 1.11 16.3.1, 16.1.2 3.1.2 3.1.4
CAM 2007 Para CAM 2024 Para CAM 2007 Para CAM 2024 Para 3.1.3 3.1.5 to 3.1.8 4.7.1 to 4.7.4 2.12.1 to 2.12.4
426 CAM 2007 Para CAM 2024 Para CAM 2007 Para CAM 2024 Para 4.29.1 to4.29.3 4.30.1 to4.30.5 2.16.17 2.16.18 5.3.5 to 5.3.6 … Deleted 5.6.6 to 5.6.8 new 4.31.1 to 4.31.5 2.16.21
(i) to
(v) 5.4.1 to 5.4.6 … 5.7.1 to 5.7.6 5.7.7 (new)
Note below 4.31.5 Deleted 5.5.1, 5.5.2, 5.6.1 5.7.1 to 5.7.3 5.8.1, Deleted Deleted 5.9.1 to 5.9.3 4.31.6 4.32.1 to 4.32.4 2.16.21
(vi) 2.16.22
(i) to
(iii) 5.8 … 5.9.4 5.9.5, 5.9.6 (new) … 4.33.1 to 4.33.3 2.16.23 (new) 2.16.19.1 to 3 5.9.1 to 5.9.2 5.10.1 o 5.10.2 4.34.1 4.35.1 2.16.24, 2.16.25 new 2.16.20 5.10.1 to 5.10.2 5.11.1 5.11.1 to 5.11.3 5.12.1 4.36.1 Deleted 5.12.1 to 5.12.2 5.13.1 5.13.1 to 5.13.2 5.13.3 4.37.1 to 4.37.2 4.38 2.17 Deleted 5.14.1 5.15.1 to 5.15.3 5.14.1 5.15.1 to 5.15.3 4.39 2.18 APPENDIX A to Ch-5 Deleted APPENDIX A,B ,C (Ch-4) Appex 2.2,2.1,2.3 (Ch-2) Annex. B,C to Ch-5 APPENDIX 5.1,5.2 (Ch -5) … Appdx. 2.4(Ch-2) 6.1.1 6.1.1, 6.1.2 - 5.1.1 5.1.2 5.1.1 to 5.1.5 (new) 5.2.6, 5.2.7 5.2.2 6.1.2 6.1.3 6.2.1 6.1.3 Deleted 6.2.1 5.1.3 (i),
(iv) 5.2.3 to 5.2.4 5.2.7, 5.2.1 6.3.1 6.4.1 to 6.4.4 6.3.1 6.4.1 to 6.4.4 5.1.4 to 5.1.5 5.2.8 to 5.2.9 6.5.1 to 6.5.4 6.6.1 to 6.6.2 6.5.1 to 6.5.4 6.6.1 to 6.6.2, 6.6.5 - 5.3.1 to 5.3.2 new … 6.6.3 and 6.6.4 (new) 5.2.1 … 5.5.1
(i) 5.5.1
(ii) new 6.7.1 6.7.2 6.7.1 to 6.7.2 6.7.3 … 5.5.2 new 6.7.3 6.7.4 to 6.7.5 5.2.2 to 5.2.3 5.5.3 to 5.5.4 - 6.7.6, 6.7.7 (new) 5.3.1 … 5.6.1 5.6.2 (new) 6.7.4 6.7.5 to 6.7.11 6.7.8 6.8.1 to 6.8.7 5.3.2 5.3.3 5.3.4 Deleted 5.6.3 5.6.4, 5.6.5 6.8.1 to 6.8.2 6.9.1 to 6.9.4 6.10.1, 6.10.2 6.9.1 to 6.9.2 6.10.1 to 6.10.4 6.11.1 6.11
(i) to
(iv) 6.11
(v) to
(ix) Annex-I, II, 6.12.1 6.12.1 to 6.12.6 Deleted … APPENDIX 6.1 (new)
CAM 2007 Para CAM 2024 Para CAM 2007 Para CAM 2024 Para 7.1.1 to 7.1.2 7.2.1 - 7.1.1 to 7.1.2 7.2.1 7.4.1.1
Note 1 to 4 below 8.2.1(ii)b
Note 1 to 4 below 8.2.1(ii)b 1A, 1B new 7.3.1 7.4.1.2 8.3.1 to 8.3.5 8.3.1 to 8.3.6
Note below 7.3.1 7.3.1, 7.3.3 8.4.1 to 8.4.3 8.4.1 to 8.4.3 7.3.2 Annx J 7.4.2.1, 7.4.2.2 7.3.2 8.5 8.5.1 to 8.5.2 - 7.3.3 7.4.2.3 new 7.4.3.1 to 7.4.3.7 8.6.1 to 8.6.8 8.7 8.6.1 to 8.6.8 8.7 - 7.3.4 to 7.3.5 7.4.3.8 7.4.5 to 7.4.6 8.8 8.9.1 to 8.9.2 Deleted 8.8.1 to 8.8.2 7.4.1 7.4.7 8.10.1 to 8.10.3 8.11.1, 8.12.1 8.9.1 to 8.9.3 8.10.1,8.11.1 7.5.1 to 7.5.7 7.5.8 7.5.1 to 7.5.7 Deleted 8.13.1 8.14.1 to 8.14.2 8.12.1 8.13.1to 8.13.2 7.6.1 to 7.6.3 7.7.1to 7.7.3 7.6.1 to 7.6.3 7.7.1to7.7.3 8.15.1 to 8.15.4
Note below 8.15.4 8.14.1 to 8.14.4
Note below 8.14.4 - 7.7.4 new 8.16.1 8.14.5 7.8.1 to 7.8.3 7.8.1 to 7.8.3 8.17.1 8.14.6 to 8.14.7 7.9.1 to 7.9.3 7.9.1 to 7.9.3 8.18.1 to 8.18.7 8.15.1 to 8.15.7 7.10.1, 7.10.2 7.10.1, 7.10.2 8.19.1 to 8.19.5 8.16.1 to 8.16.5 7.11.1 to 7.11.2 7.11.1 to 7.11.2 8.20.4 8.17.2 7.12.1, 7.12.2 7.12.1, 7.12.2 8.20.1 to 8.20.3 8.17.1 7.13.1 7.13.1 8.21.1 to 8.21.5 8.18.1 to 8.18.5 7.14.1 to 7.14.2 7.14.1 to 7.14.2 8.22.1 to 8.22.2 8.19.1 7.15.1 to 7.15.7 7.15.1 to 7.15.7 8.23.1 to 8.23.2 8.20.1 to 8.20.2 7.16.1 to 7.16.3 7.16.1 to 7.16.3 Annex 1 (ch 8) APPENDIX 8.1 7.17.1 to 7.17.2 7.17.1 to 7.17.2 9.1.1 to 9.9.1 9.1.1 to 9.9.1 7.18.1 7.20.1 to 7.20.5 9.10.1 to 9.10.6 ANNEX A 9.10.1 to 9.10.7 Deleted - 7.18 and 7.19 new 10.1.1 to 10.10.1 10.1.1 to 10.10.1 Annx A (ch-7) Appedix 7.1 10.10.2 Deleted Annx B, C (Ch7) Deleted - 10.10.2 to 10.10.4 Annx D,D1 Ch7 Appex 7.5, 7.9 10.10.3 10.10.5 Annx E to G-Ch7 Annx H,H1,H2, I Appex 7.6,7.10,7.11 Appex7.2,7.3,7.4,7.7 10.10.4 10.10.5 10.10.6 to 10.10.7 10.10.8 Annx J-Ch-7 - 7.3.2, 7.4.4 Appex 7.8 (ch-7) 10.11.1 to 10.11.2 10.12.1to10.12.3 10.11.1 to 10.11.2 10.12.1 to 10.12.4 8.1 8.1.1 - 10.13.1 to 10.13.15 10.14.1 to 10.14.3 8.2.1 … 8.2.1
Note Below 8.2.1(ii)a (new) - Annex A (ch 10) 10.15.1to10.15.4 new APPENDIX 10.1
428 CAM 2007 Para CAM 2024 Para CAM 2007 Para CAM 2024 Para 11.1.1 to 11.8.1 11.1.1 to 11.8.1 13.4
(ii) to
(iv) 13.2.6 to 13.2.8 Ann-I to VI(Ch11 Appedx A,B Appedx 11.1 to 11.6 Appedx 11.7, 11.8 13.4
(v) to
(vii) 13.4 (viii),(ix),
(x) 13.4.1 to 13.4.3 13.4.4 new 12.1.1 17.1.1 13.4 (a)-
(c) 13.3.1 to 13.3.3 - 17.1.2 new 13.5 13.4.5 12.2.1 17.2.1 to 17.2.2 - 13.4.6 new 12.3.1 17.3.1 13.4
(vii) 13.6.11 to 13.6.12 12.7.1, 12.7.2 17.7.1, 17.7.2 - 13.6.13 new 12.8.1 17.8.1 13.6
(viii) to (xv), 13.6.14 to 13.6.21 - 17.8.2 new 13.6
(xvi) Deleted 12.9.1, 12.9.2 17.9.1, 17.9.2 13.7
(i) 13.7.1 12.10.1 17.10.1 13.7
(ii) 13.7.4 - 17.10.2 new 13.7 (iii),(iv),(v),
(vi) 13.7.5 to 13.7.8 12.11.1, 12.11.2 17.11.1, 17.11.2 13.7
(vii)
Note below 13.7.8 - 12.12.1 17.11.3, 17.11.4 new 17.12.1 - 13.8.1 new .. 17.12.2 new 13.8 13.9.1 to 13.9.3 - Annex A, B(12) APPENDIX 17.1(new) APPENDIX, 17.2,17.3 Annex 1-9 (Ch13) - Deleted 13.9.4 new 13.1.1 13.1.3, 13.1.5 Chapter 14-CBIC Chapter 14 –CBIC (overall revised) - - 13.2, 13.3 13.4
(i) -- 13.1.1 & 13.1.2 new 13.1.4 new Deleted 13.2.1 13.2.2 to 13.2.5 new Chapter 15-CBDT 15.1.1 to 15.3.2 15.4.1 to 15.5.6 15.9.1 to 15.9.2 15.6.1 to 15.7.3 … 15.8 to 15.19 … 15.20.1 to 15.20.3 15.21.1 to 15.21.4 15.21.5 15.22.1 15.23.1 to 15.23.5 Chapter 15 –CBDT (overall revised) 15.1.1 to 15.2.3 15.3.1 to 15.12.6 … 15.13.1 to 15.13.5 15.14.1 to 15.15.13 … 15.16.1 to 15.16.4 15.17.1 15.18.1 to 15.18.4 15.17.2 15.19.1 to 15.19.7 15.20.1 to 15.20.6
CAM 2007 Para CAM 2024 Para CAM 2007 Para CAM 2024 Para … Ch-16-NTR new 16.1.1 12.1.1 16.2.1 12.2.1 16.2.2 12.2.2 to 12.2.3 16.3.1 to 16.3.6 12.3.1 to 12.3.7 16.4.1 to 16.4.5 12.4.1 to 12.4.5 16.5.1 to 16.5.7 12.5.1 to 12.5.7 16.6.1 to 16.6.5 12.6.1 to 12.6.5 16.7.1 12.7.1 16.8.1 to 16.8.3 12.8.1 to 12.8.3 … Chapter 18 – Budget (new) 17.1.1 19.1.1 to 19.1.2 17.1.2 to 17.1.5 19.1.3 to 19.1.6 17.2.1 to 17.2.3 19.2.1 to 19.2.3 17.2.4 17.2.5 Deleted 19.2.4 17.3.1 19.3.1 to 19.3.3 17.4.1 to 17.4.5 19.4.1 to 19.4.5 17.5.1 to 17.5.3 19.5.1 to 19.5.3 17.6.1 to 17.6.4 19.6.1 to 19.6.4 17.7.1 to 17.7.8 19.7.1 to 19.7.8 17.8.1 to 17.8.2 19.8.1 to 19.8.2 17.9.1 to 17.9.2 19.9.1 to 19.9.2 17.10.1 to 17.10.4 19.10.1 to 19.10.4 17.11.1 19.11.1 17.12.1 to 17.12.11 19.12.1 to 19.12.11 17.13.1 to 17.13.3 19.13.1 to 19.13.3 17.14.1 19.14.1 17.15.1 to 17.15.3 19.15.1 to 19.15.3 17.16.1 to 17.16.4 19.16.1 to 19.16.4 17.17 19.17.1 to 19.17.5 17.18 19.18.1 Annex A (ch 17) APPENDIX 19.1
CIVIL ACCOUNTS MANUAL FORMS
CIVIL ACCOUNTS MANUAL FORMS
432 Sl. No Particular Availability of relevant reports in PFMS if available To be maintained by PAO who is functioning in PFMS Only in manual form Only in electronic form Both in manual and in electronic form 1 FORM CAM-1 Stock Register of Cheque books/forms …. Yes … … 2 FORM CAM-2 Account of Cheque Forms … Yes … … 3 FORM CAM-3 Para 12 of APPENDIX-3 to Chapter -4 … Yes … … 4 FORM CAM-4 Bill Diary CAM Pre-Check PC-03 (cheque issued) PC-04(epayments) Yes. (for monitoring receipt of inksigned bills and its token generation in PFMS). PC-03, PC04 contain details of bills including ebills. … … 5 FORM CAM-5 Token Register CAM -> Pre-Check PC-02 Token issue Register … Yes. … CAM-6, CAM-7 and CAM 8 were deleted. … … … … 6 FORM CAM-9 D.D.O wise bill passing cum expenditure control register ECR Report is available in CAM Budget Bud-04 … yes … 7 FORM CAM-10 Register of cheques drawn CAM CDDO CDDO-02 CAM PreCheck PC-03 … Yes. … 8 FORM CAM-11 Register of Cheques delivered FORM CAM 11A Summary of e-payment CAM CDDO CAM PreCheck … … Yes. CAM11 is revised to capture
433 Sl. No Particular Availability of relevant reports in PFMS if available To be maintained by PAO who is functioning in PFMS Only in manual form Only in electronic form Both in manual and in electronic form advices CDDO-02 PC-03 details of issue of cheques and epayment separately. 9 FORM CAM-12 Register of requisition of bank drafts Yes. … … 10 FORM CAM-13 Memo Yes. In use for Outstation DDOs … … 11 FORM CAM-14 Bill return memo CAM Pre check PC-01 … Yes … 12 FORM CAM-15 Pay and Accounts Officer’s check register of outstanding pre check cheques CAM Bank reconciliation BR-01 Cheques/epayment /Challan Encashed/Outstan ding/only in scroll … … Yes. BR Reports available in PFMS should be used for verification 13 FORM CAM-16 Register of Valuables Yes. … … 14 FORM CAM-17 Register of public/private sector bank suspense/reserve bank deposits CAM Bank reconciliation BR-04 … … Yes. BR Reports available in PFMS should be used for its tally or to verify consumptio n of escrolls takes place in PFMS. The format redesigned to include details of e-
434 Sl. No Particular Availability of relevant reports in PFMS if available To be maintained by PAO who is functioning in PFMS Only in manual form Only in electronic form Both in manual and in electronic form payment. FORM CAM-17A Register of Reserve Bank Deposits … … Same as above. 15 FORM CAM-18 Register of Bills received Yes. … … 16 FORM CAM-19 Register of Cheques issued CAM-19A Summary of e-payment advice CAM CDDO CDDO-02 … … Yes. Details available in PC-03 report should be verified. The format redesigned to include epayment details too 17 FORM CAM-20 Bank reconciliation statement of disbursements relating to the month of 20___ CAM Bank reconciliation BR-01 … … Yes. BR-01 report should be used for its verification. 18 FORM CAM-21 List of Payments Yes. … … 19 FORM CAM-22 Monthly reconciliation statement of receipts deposited into the bank by cheque drawing D.D.Os yes … … 20 FORM CAM-23 Non-computational Allowances payment register … …. yes 21 FORM CAM-24 Establishment Check Register … … Yes. 22 FORM CAM-25 Register of Special Charges Deleted. 23 FORM CAM-26 … … Yes.
435 Sl. No Particular Availability of relevant reports in PFMS if available To be maintained by PAO who is functioning in PFMS Only in manual form Only in electronic form Both in manual and in electronic form Objection Book (Other Transactions) and Adjustments 24 FORM CAM-27 Register of periodical Charges Deleted. 25 FORM CAM-28 Register of Grants-inaid/Scholarships … … Yes. 26 FORM CAM-29 Register of Loans … .. Yes. 27 FORM CAM-30 House building register and broadsheet of advances for motor car and of interest thereon for the year20_ to 20_ other conveyances … … Yes. 28 FORM CAM-31 Register of Sanctions to Contracts Yes. … … 29 FORM CAM-32 Register of Final post-check of pre-checked bills Yes. … … 30 FORM CAM-33 Daily Memo compilation sheet for posting vouchers received with list of payments of DDO __ Debits (Payments) CAM Compilation CMP-02 … Yes. … 31 FORM CAM-34 Transfer Entry in the Accounts of ___________20_20_. Available in PFMS. … Yes. … 32 FORM CAM-35 Transfer Entry Number book of the _______ for the month of ___20__. CAM Compilation CMP-02 … Yes. … 33 FORM CAM-36 Summary of Transfer Entries CAM Compilation CMP-02 … Yes. … 34 FORM CAM-37 Classified Abstract Part-I CAM Compilation CMP-03 … Yes. … 35 FORM CAM-38 CAM … Yes. …
436 Sl. No Particular Availability of relevant reports in PFMS if available To be maintained by PAO who is functioning in PFMS Only in manual form Only in electronic form Both in manual and in electronic form Classified Abstract Part-II Compilation CMP-03 36 FORM CAM-39 Part –I Receipts Part- II- Disbursements Consolidated Abstract CAM Compilation CMP-03 … Yes. … 37 FORM CAM-40 Major/Minor (Detailed) Headwise Ledger of balances for and upto the year ending 31.3.20__ under the DDR heads (closed to balance) in the books of Pr.AO/P.A.O/ … … Yes. 38 FORM CAM-41 Sector wise Abstract (Ledger) of balances as on 31.03.2006 under DDR Heads (Closed to Balance) in the books of a Pr.AO. … … Yes. 39 FORM CAM-42 Computation of Government Account as on 31.03.2006 in the books of the Pr.AO. … Yes. Available on eLekha in SCT Reports … 40 FORM CAM-43 Summary of Balances … Yes. Available on eLekha in SCT Reports … 41 FORM CAM-44 General Index Register … … Yes. CAM-45 & CAM-46 deleted in CAM (2007) 42 Form CAM 47 (Para 6.7.1) Provident Fund Ledger Folio EIS Reports Annual Reports Ledger Card … … Yes. Available in GPF Module of PFMS. 43 Form CAM 48 EIS … … Yes.
437 Sl. No Particular Availability of relevant reports in PFMS if available To be maintained by PAO who is functioning in PFMS Only in manual form Only in electronic form Both in manual and in electronic form (Para 6.9.1) Broadsheet of the.....Provident Fund for the year... Reports Annual Reports Broadsheet Available in GPF Module of PFMS. 44 Form CAM 49 (Para 6.10.2) Obverse GPF Annual Statement EIS Reports Annual Reports Annual statement of Employee … Yes. Available in GPF Module of PFMS. … 45 Form CAM 50 (Para 6.11.1) Register of missing G.P. Fund Credits/Debits … … Yes. Available in GPF Module of PFMS. 46 Form CAM 51 (Para 6.5.3) Register of Final Payment cases EIS Reports Final Settlement Report Final Payment Register … … Yes. Available in GPF Module of PFMS. 47 Form CAM 52 & 52 (A) & (B) (Para 7.4.2) Rubber stamp of the issuing the pension payment order (Pension Payment Order) … … Yes. Even after issuance of e-PPO, manual PPO has not been dispensed with. 48 Form CAM 53 (Para 8.2.1) Register of outward claims Yes. … … 49 Form CAM 54 (Para 8.2.1) : Forwarding letter from Pay and Accounts Offices Yes. … … 50 Form CAM 55 Yes. … …
438 Sl. No Particular Availability of relevant reports in PFMS if available To be maintained by PAO who is functioning in PFMS Only in manual form Only in electronic form Both in manual and in electronic form (Para 8.3.4) Register of Inwards claims 51 Form CAM 56: (Para 8.3.2): Forwarding Letter containing the cheque for settlement Yes. … … 52 Form CAM 57 [Para 9.4.3(ii)]: letter format Yes. … … 53 Form CAM 58 (Para 9.5.1) Register of Government Servants Lent or Transferred of Foreign Services Yes. … … 54 Form CAM 59 (Para 10.5.2) Broadsheet of Loans to State Government etc. for the year 20....20.... … … Yes. 55 Form CAM 60 (Para 10.11.1) Register of investment of the Union Government in Statutory Corporation, Government Companies, Other Joint Stock Companies, Cooperative Banks & societies etc. … … Yes. 56 Form CAM 61 (Para 10.12.2) Register of Permanent Advances Yes. … … 57 Form CAM 62 (Para 2.7.1) Grant/Appropriation Audit Register of the Year..... … … Yes. 58 Form CAM 63 (Para 19.2.2) Register of Deposits Yes. … … 59 Form CAM 63 A (Para 19.2.4) Register of Deposits lapsed & credited to Government during year 20....20... Yes. … … 60 Form CAM 64 (Para 8.3.4) Broadsheet of P.A.O … … Yes.
439 Sl. No Particular Availability of relevant reports in PFMS if available To be maintained by PAO who is functioning in PFMS Only in manual form Only in electronic form Both in manual and in electronic form Suspense 61 Form CAM 65 (Para 4.4.5) Register of Advice issued to Reserve bank of India (C.A.S) Nagpur … … Yes. Available in PFMS system as eIGAA is being issued through PFMS 62 Form CAM 66 (Para 9.10.7) Statement showing details of deduction and remittance for the year 20....20..../period Yes. … … 63 Form CAM 67 (See Para 7.16.2) Pre-receipt bill for payment of award from the Compassionate Fund Yes. … … 64 Form CAM 68 [Vide Para 13.6.15 & 13.7.7] Monthly Reconciliation Analysis Yes. … … 65 Form CAM 69 [Vide Para 13.6.16] Part -I Register of amounts put through Receipts/Payments Yes. … … 66 Form CAM 70 [Vide Para 13.6.17] Part -II Register of amounts put through Receipts/Payments Yes. … … 67 Form CAM 71 [Vide Para 13.6.18] Statement of Monthly Reconciliation between the figures as per D.M.S and the amount booked under “8658- Suspense Accounts –P.S.B. Suspense “for the month of ......... Yes. … … 68 Form CAM 72 [Vide Para 13.6.19] … … yes
440 Sl. No Particular Availability of relevant reports in PFMS if available To be maintained by PAO who is functioning in PFMS Only in manual form Only in electronic form Both in manual and in electronic form Broadsheet of PSB suspense (Dr.) Receipt /Disbursement (Cr.) 69 Form CAM 73 [Vide Para 13.6.21] Statement of Double /Excess Reimbursement Yes. … … 70 Form CAM 74 [Vide Para 13.6.21] Report on Excess/Double Reimbursement (Attracting penal interest) Yes. … … 71 Form CAM 75 [Vide Para 13.6.21] Report on Excess/Double Reimbursement (Not Attracting penal interest) Yes. … … 72 Form CAM 76 [Vide Para 14.20 Monthly Reconciliation statement between the amounts as per DMS (Revenue Accounts) with the amount booked under ‘8658- PSB Suspense’ for the month of .... Deleted. CAM-71 can be used for reconciliation of receipts 73 Form CAM 77 [Vide Para 14.19 &14.22 Analysis: Focal Point Bank/Link Cell, Nagpur Revenue Receipt Deleted. CAM -68 can be used for this purpose. 74 Form CAM 78 Analysis: Focal Point Bank/Amount verified by the P.A.O Revenue Receipt Deleted. CAM -68 can be used for this purpose. 75 Form CAM 79 [Vide Para 14.23 Broadsheet of Amount put through by Link cell Receipts/Refunds Part-I Deleted. CAM-69 can be used for this purpose 76 Form CAM 80 [Vide Para 14.23 Broadsheet of Amount put through by Link cell for the Month of ........receipts /refunds Deleted. CAM-69 can be used for this purpose