Para 19.2 — CAM
Original Rule Text
19.2 PROCEDURE FOR RECEIPT, REPAYMENT AND ACCOUNTING OF DEPOSITS UNDER THE DEPARTMENTALIZED ACCOUNTING SYSTEM
19.2.1 Under the departmentalized accounting system, the responsibility for keeping the detailed accounts of deposit transactions will be that of the Pay and Accounts Officer except for deposits where the departmental officers have been made responsible for maintaining detailed accounts (e.g. court deposits, deposits with Public Works or Forest Divisions etc.). In cases where the PAO is responsible for keeping detailed accounts, following instructions shall be applicable for the accounting and repayment of deposits.
19.2.2 The detailed accounts of such deposits should be kept in separate ‘Registers of Deposits’ in Form CAM- 63, with separate folios allotted for each departmental officer under whose authority or on whose behalf the deposit has been received. Entries will be made from the challans accompanying the receipt scrolls received from the receiving branches of the bank. In cases where amounts are remitted by the departmental officer receiving the deposit to the bank in lump-sum, the detailed posting will be done from the particulars of the statement received from departmental officer, to be reconciled with the credits in bank scroll.
19.2.3 For the repayment of deposits, the bill shall be drawn by the same departmental officer who had deposited the amount on collection from parties, or on whose behalf the parties had deposited the amount in the Bank. He will send the bill to PAO for pre-check and payment, certifying on the bill itself that the conditions subject to which repayment is to be made have been fulfilled, and that a note has been kept in his initial records to prevent double claim. The PAO will check the availability of balance from the Deposit Register and make an entry in the repayment portion of the register with cross reference against the relevant entry. PAO will also make entries in the column against the month in which repayment is being made and then make the payment, subject to other usual checks. Posting against the monthly column of repayment will enable the PAO to reconcile between the figure of repayment as noted in the Register of Deposits and the ledger figure.
19.2.4 Except to the extent modified in these instructions, the rules contained in Central Government Account (Receipts & Payments), Rules, 2022 for deposits of various categories shall remain applicable. Deposits which lapse to Government in terms of para 2.75 of Subsidiary Instructions to Central Government Account (Receipt & Payments) Rules, 2022 shall be entered in a register in Form C.A.M. - 63 A, with cross reference to the Serial Numbers in the Register of Deposits. However, deposits that were not claimed/refunded due to litigation or arbitration cannot be treated as unclaimed deposit normally, and therefore, will not be credited to Government account. To identify such items, the PAO shall ascertain whether any legal proceeding/arbitration is pending against the relevant contracts/supply orders, from the Departmental Officer. On receipt of an affirmative reply, a note to this effect shall be recorded in the remarks column of Form CAM-63. Depending on the outcome of the proceedings, the relevant items of deposit shall be refunded, or forfeited and adjusted as the case may be. For
What This Means
Under the departmentalized accounting system, the PAO is generally responsible for maintaining detailed deposit accounts, except where departmental officers handle specific deposits (such as court deposits or Public Works deposits). When the PAO maintains deposit accounts, specific procedures apply for receiving deposits, issuing receipts, maintaining registers, and processing repayments. The system ensures proper tracking of all deposit transactions and prevents unauthorized withdrawals or lapses.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The PAO is responsible for detailed deposit accounts under the departmentalized system
- 2Exceptions exist for court deposits, Public Works deposits, and Forest Division deposits which are maintained by departmental officers
- 3Specific procedures govern receipt, registration, and repayment of deposits
- 4The system ensures every deposit is properly tracked from receipt to final repayment or lapse
- 5Deposit transactions must be reconciled with bank records and the general ledger
Practical Example
A contractor working on a Ministry of Urban Development project submits a security deposit of Rs.5 lakh. The DDO collects the deposit and sends the challan details to the PAO. The PAO records the deposit in the deposit register under the appropriate head, noting the contractor's name, amount, date, and purpose. When the contract is satisfactorily completed two years later, the contractor applies for a refund. The PAO verifies the records, confirms there are no outstanding claims, and processes the repayment.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who maintains detailed deposit accounts in the departmentalized system?▼
What happens if a deposit remains unclaimed for a long time?▼
How is the PAO's deposit register different from the DDO's records?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.