Para 19.3 — CAM
Original Rule Text
19.3 REFUND OF DEPOSITS WHERE DETAILED ACCOUNTS ARE MAINTAINED BY THE DEPARTMENTAL OFFICERS.
19.3.1 The departmental officers shall submit the list of items lapsing to Government account to their PAO, with full particulars vide columns 1 to 4 of Form CAM- 63A, in terms of para 2.75(1) of Subsidiary Instructions to CGA (R&P) Rules, 2022. He will indicate distinctly the details of deposits that pertain to contracts/supply orders which are under litigation/ arbitration.
19.3.2 If the items are large in number, the original list received from the departmental officer may be used as folios of the register, after opening additional columns Numbers 5 to 8, otherwise these may be entered in the register. In the accounts, the effect of the lapsed deposits shall be reflected by the PAO through a transfer entry in the manner stated in Para 19.2.4. In the same manner, the bill for refund of lapsed deposits of this type will be submitted to the PAO for payment after scrutiny.
19.3.3 The PAO will also be responsible for reconciliation of the balances as per the Register
(s) ofDeposits with the corresponding ledger balances as per accounts, by maintaining broadsheets.
(Authority; - Ministry of Finance, Deptt. of Exp. special Cell O.M.NO. F2(27)/76-Spl. Cell (Pt II) dt, 15.12.76.)
19.4 PROCEDURE FOR TRANSFER OF BALANCES, BETWEEN PAOs OF THE SAME ORGANISATION OF A MINISTRY/ DEPARTMENT AND BETWEEN PRINCIPAL ACCOUNTS OFFICES.
19.4.1 When a Government servant is transferred from one office to another either within the same Ministry/ Department or another, the balances outstanding against that Government servant shall be settled through monetary settlement for various Debt Deposit and Remittance Heads pertaining to long term Loans/ Advances and Provident Funds. When both the PAOs are working in GPF module of PFMS, the transfer of PF balances would be through system generated TE. In other cases, the GPF balance at the credit of the subscriber shall be transferred by the PAO by issue of 'C' category cheque drawn in favour of the PAO of the circle where the Government servant stands transferred, by classifying the amount as minus Credit to M.H. 8009 –GPF.
19.4.2 While transferring the long term outstanding amounts viz. H.B.A./M.C.A. etc. in respect of a Government servant, the PAO shall raise a claim against the PAO where the Government servant is transferred through Transfer Entry(TE) by debiting the Major Head 8658-Suspense Accounts-"PAO-Suspense-item adjustable by (the name of PAO). He shall do so by affording contra credit to Major/Minor Heads, "7610 - Loans to Govt. servants - H.B.A./M.C.A." as the case may be, to clear the debit balances outstanding under HBA/MCA in his books. On receipt of claim, the transferee PAO shall arrange to issue cheque of `C' category in favour of the Pay and Accounts Officer from whose circle the Government servant had been transferred, and classify the paid amount as minus credit (not debit) to Major /Minor Heads "7610- Loans to Government servants- HBA/MCA. Upon receipt of cheque from transferee PAO, the cheque should be deposited by the former PAO in the bank along with a challan. Subsequently on its realization through receipt scroll from the bank, the challan should be posted in the accounts by classifying as (-) Debit to Major Head 8658-Suspense Accounts-PAO Suspense through Transfer Entry so as to the clear the original suspense created at the time of claim.
What This Means
When departmental officers (not the PAO) maintain detailed deposit accounts, they must submit a list of deposits that are due to lapse to the Government to their PAO, following a prescribed format (Form CAM-63A). Deposits connected to contracts or supply orders under litigation or arbitration must be separately identified. If the number of lapsing items is large, the original departmental list itself can be used as part of the lapse register. This ensures that unclaimed or expired deposits are systematically identified and credited to Government revenue.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Departmental officers maintaining deposit accounts must send lapse lists to PAO using Form CAM-63A
- 2Deposits linked to contracts under litigation or arbitration must be distinctly identified
- 3Large lists from departmental officers can be directly used as folios of the lapse register
- 4The process ensures no deposit remains in suspense beyond its prescribed period without review
- 5Lapsed deposits are credited to Government revenue after following due procedure
Practical Example
A Public Works Division maintains detailed accounts of security deposits from contractors. At the end of the financial year, the Executive Engineer prepares a list of deposits that have remained unclaimed for over three years and submits it to the PAO in Form CAM-63A. Two deposits totaling Rs.3 lakh are linked to a contract dispute in arbitration, so these are clearly flagged. The remaining lapsed deposits are transferred to Government revenue after the PAO verifies the list.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who is responsible for identifying deposits that should lapse?▼
What happens to deposits connected to ongoing litigation?▼
What form is used for reporting lapsing deposits?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.