Para 19.3 — When departmental officers (not the PAO) maintain

CAMaccounts

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.
19.4.3 There may be instances when the entire departments/offices of Government of India are transferred from one Ministry/Department to another Ministry/Department. In such cases, the following procedure shall be followed for the transfer of balances from one Principal Accounts Office to another:
19.4.4 The ledger balances to be transferred as on the date of transfer for various debt, deposit, suspense and remittance shall be mentioned separately for each major head, in the format given in clause (D) below. It shall be prepared in triplicate by the Principal Accounts Office of the transferring/originating Ministry. These balances shall exhibit a break up of balances as on 31st of March of the preceding financial year, and the cumulative effect of transactions arisen from 1st April to the end of the month preceding the month in which the transfer is effected. The balance as on 31st March will be obtained from the ledger of balances (Form CAM-40) maintained by the relevant PAO while the figures for the remaining period shall be based on the progressive figures of transactions appearing in the affected month's Consolidated Abstract. Before transferring the balances, it is to be ensured that in respect of Major Heads like 8009, 8342 etc. that involve calculations on interest, the interest is worked out only on the balances as at the end of the preceding financial year, and added to the major/minor head totals through March (Supplementary) Accounts of the originating Department. This is to ensure that the interest so calculated is accounted for in the accounts of his circle also, and the balances are transferred as on 31st of March of the preceding financial year.
(A)TRANSFER OF WORK INVOLVING TRANSFER OF A PART OF THE WORK HANDLED BY A PAY AND ACCOUNTS OFFICE.
(i) Balances under Major Heads 8658-Suspense Accounts except as specified in the note given below, 8670-Cheques and Bills, 8675-Deposits with Reserve Bank, 8786-Adjusting Accounts between Central and State Governments are not to be transferred to the new Accounts Office. The circle in which the balances under these heads had arisen shall be responsible for clearing the outstanding amounts,based on the payment scrolls received from the Bank and the response of the PAOs against whom debits or credits had been raised through outward claims.
(ii) In respect of all major heads of account for which individual-wise detailed accounts are maintained by the PAO, e. g. 7610- Loans to Government servants-HBA/MCA, and other loan heads, 8009- GP Fund etc. the original ledger folios and relevant broad sheets shall
continue to be held in the custody of the originating AO. The PAO should however send an individual-wise statement, indicating the balances as on 31st March of the preceding financial year and the month-wise subscriptions/recoveries effected during the current financial year. He should also furnish details of drawing of original advances like amount sanctioned, number and date of drawing of advances, certificate regarding agreements/mortgage deed having been executed by the Government servant in favour of the President for comprehensive insurance taken by him etc. This is to enable the recording of necessary entries in broad sheets by the successor PAO.
(iii) In respect of major heads appearing under ‘Sector F -Loans and Advances’, an extract from the relevant loan register shall also be furnished.
(iv) In respect of major heads appearing under ‘Sector K-Deposits and Advances’, apart from furnishing of list of deposits as per relevant register in Form CAM-63, the list of deposits lapsed to Government account shall also be prepared from the register in Form CAM63-A and sent to the successor PAO in terms of provisions of para 2.75 of Subsidiary Instructions of CGA (R&P) Rules, 2022.
(B)TRANSFER OF WORK INVOLVING TRANSFER OF AN ENTIRE PAO DEALING WITH THE DEPARTMENT'S WORK.
There may be cases where the transfer of a Department involves the transfer of its accredited PAO in totality, as in the case of PAOs attached to the Ministry of Overseas Indian Affairs. In such cases the balances outstanding under all the debt, deposit, suspense and remittance heads held in the accounts of that PAO shall be transferred without any exception to the Principal Accounts Office to which the PAO stands transferred, along with all the accounting records. The question of bifurcation of the balances under various heads between allocable and non-allocable would not arise in such cases. The PAO shall continue to be responsible for the final clearance of all transactions booked under such suspense and remittance heads and watching the repayment and accounting of loans, deposits and the subscriptions etc. recovered.
(C)MANNER AND FORMAT FOR EFFECTING "PROFORMA" TRANSFER OF BALANCES. The originating or the transferor Principal Accounts Office shall prepare two copies of the statement in the format given below, duly filled and accompanied with necessary details such as analysis of difference between ledger and broad sheet, supported by extracts of details as mentioned in (A) or (B) above. This shall be sent to the responding or transferee Principal Accounts Office of the Ministry to which the Department stands transferred. The responding Principal Accounts Office would adopt the ledger balance indicated in the format on `Proforma basis' and return one copy of the same to the originating Principal Accounts Office, with a certificate that the ledger balances shown in it has been adopted on "Proforma basis" in his books. The originating Principal Accounts Office on receipt of a copy of the format from the responding Principal Accounts Office, shall drop such balances from his books.
(D) FORM (To be prepared in triplicate) Principal Accounts Office, Ministry of ……………………. Statement showing balances under various D.D.R. heads relating to the Office/Deptt. of …………………….. transferred to Principal Accounts Office, Department of …………. …Ministry of …………Government of India as on ……………………. (Separate for each Major Head) Major/Sub Major heads of account …………………….
MinorHead Sub Heads Brief nature of transac tions Ledger balance Broad sheet balance Difference Remarks
Encl: Supporting documents/details. Signature (Pay and Accounts Officer) (Originating Principal Accounts Office) Ministry of....................... Deptt. of …………………………
Certificate of the responding Principal Accounts Office: Certified that the ledger balances as indicated above have been taken over in the books of this office as on.....................
(Pay and Accounts Officer) (Corresponding Principal Accounts Office) Ministry of.......................... Deptt. of ………………….
When the material for Statements No. 3 and 15 for the preparation of Central Government Finance Accounts is sent to the CGA, it shall be accompanied with a copy of the folio maintained in Form CAM-40, for each of the affected major head of account. The Principal Accounts Office to or from which the proforma transfer of balance was effected and the amount involved will be indicated through entries in column 6 or 7 thereof. It will also be indicated whether the balance under a minor head was transferred or received from more than one Principal Accounts Office.
This would enable the organization of the CGA to verify that the data regarding Proforma transfer/adoption of balances furnished by the originating and responding Principal Accounts Offices are consistent and there are no discrepancies in the balances dropped or adopted on `Proforma basis by them.
19.4.5 Apart from the transfer of balances under the D.D.R. heads as above, the originating Principal Accounts Office shall also send complete details of the investments etc made by the Government as appearing in his books under the capital Major Heads, to the responding Principal Accounts Office. It is required to enable the latter to prepare Statement No. 11 of the Finance Accounts, which shows investments of Union Government in statutory corporations, government companies etc. Similarly, figures relating to Statement No. 12 of
Finance Accounts regarding progressive expenditure on Capital Account shall also be sent. [Authority : Min. of Finance (CGA) OM No. S-11018/11/78/TA-1407 dt. 27-6-78 and O.M.No.S 11018/11/78/TA - 2365 dt. 30-9-78].

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?▼

The departmental officer who maintains the detailed deposit accounts is responsible for identifying lapsing items and submitting the list to the PAO with full particulars.

What happens to deposits connected to ongoing litigation?▼

These deposits are flagged separately in the lapse list and are not transferred to Government revenue until the litigation or arbitration is resolved.

What form is used for reporting lapsing deposits?▼

Form CAM-63A is prescribed for submitting the list of lapsing deposits, as per para 2.75(1) of the Subsidiary Instructions to CGA (R&P) Rules, 2022.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Para 19.3 — When departmental officers (not the PAO) maintain

CAMaccounts

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.
19.4.3 There may be instances when the entire departments/offices of Government of India are transferred from one Ministry/Department to another Ministry/Department. In such cases, the following procedure shall be followed for the transfer of balances from one Principal Accounts Office to another:
19.4.4 The ledger balances to be transferred as on the date of transfer for various debt, deposit, suspense and remittance shall be mentioned separately for each major head, in the format given in clause (D) below. It shall be prepared in triplicate by the Principal Accounts Office of the transferring/originating Ministry. These balances shall exhibit a break up of balances as on 31st of March of the preceding financial year, and the cumulative effect of transactions arisen from 1st April to the end of the month preceding the month in which the transfer is effected. The balance as on 31st March will be obtained from the ledger of balances (Form CAM-40) maintained by the relevant PAO while the figures for the remaining period shall be based on the progressive figures of transactions appearing in the affected month's Consolidated Abstract. Before transferring the balances, it is to be ensured that in respect of Major Heads like 8009, 8342 etc. that involve calculations on interest, the interest is worked out only on the balances as at the end of the preceding financial year, and added to the major/minor head totals through March (Supplementary) Accounts of the originating Department. This is to ensure that the interest so calculated is accounted for in the accounts of his circle also, and the balances are transferred as on 31st of March of the preceding financial year.
(A)TRANSFER OF WORK INVOLVING TRANSFER OF A PART OF THE WORK HANDLED BY A PAY AND ACCOUNTS OFFICE.
(i) Balances under Major Heads 8658-Suspense Accounts except as specified in the note given below, 8670-Cheques and Bills, 8675-Deposits with Reserve Bank, 8786-Adjusting Accounts between Central and State Governments are not to be transferred to the new Accounts Office. The circle in which the balances under these heads had arisen shall be responsible for clearing the outstanding amounts,based on the payment scrolls received from the Bank and the response of the PAOs against whom debits or credits had been raised through outward claims.
(ii) In respect of all major heads of account for which individual-wise detailed accounts are maintained by the PAO, e. g. 7610- Loans to Government servants-HBA/MCA, and other loan heads, 8009- GP Fund etc. the original ledger folios and relevant broad sheets shall
continue to be held in the custody of the originating AO. The PAO should however send an individual-wise statement, indicating the balances as on 31st March of the preceding financial year and the month-wise subscriptions/recoveries effected during the current financial year. He should also furnish details of drawing of original advances like amount sanctioned, number and date of drawing of advances, certificate regarding agreements/mortgage deed having been executed by the Government servant in favour of the President for comprehensive insurance taken by him etc. This is to enable the recording of necessary entries in broad sheets by the successor PAO.
(iii) In respect of major heads appearing under ‘Sector F -Loans and Advances’, an extract from the relevant loan register shall also be furnished.
(iv) In respect of major heads appearing under ‘Sector K-Deposits and Advances’, apart from furnishing of list of deposits as per relevant register in Form CAM-63, the list of deposits lapsed to Government account shall also be prepared from the register in Form CAM63-A and sent to the successor PAO in terms of provisions of para 2.75 of Subsidiary Instructions of CGA (R&P) Rules, 2022.
(B)TRANSFER OF WORK INVOLVING TRANSFER OF AN ENTIRE PAO DEALING WITH THE DEPARTMENT'S WORK.
There may be cases where the transfer of a Department involves the transfer of its accredited PAO in totality, as in the case of PAOs attached to the Ministry of Overseas Indian Affairs. In such cases the balances outstanding under all the debt, deposit, suspense and remittance heads held in the accounts of that PAO shall be transferred without any exception to the Principal Accounts Office to which the PAO stands transferred, along with all the accounting records. The question of bifurcation of the balances under various heads between allocable and non-allocable would not arise in such cases. The PAO shall continue to be responsible for the final clearance of all transactions booked under such suspense and remittance heads and watching the repayment and accounting of loans, deposits and the subscriptions etc. recovered.
(C)MANNER AND FORMAT FOR EFFECTING "PROFORMA" TRANSFER OF BALANCES. The originating or the transferor Principal Accounts Office shall prepare two copies of the statement in the format given below, duly filled and accompanied with necessary details such as analysis of difference between ledger and broad sheet, supported by extracts of details as mentioned in (A) or (B) above. This shall be sent to the responding or transferee Principal Accounts Office of the Ministry to which the Department stands transferred. The responding Principal Accounts Office would adopt the ledger balance indicated in the format on `Proforma basis' and return one copy of the same to the originating Principal Accounts Office, with a certificate that the ledger balances shown in it has been adopted on "Proforma basis" in his books. The originating Principal Accounts Office on receipt of a copy of the format from the responding Principal Accounts Office, shall drop such balances from his books.
(D) FORM (To be prepared in triplicate) Principal Accounts Office, Ministry of ……………………. Statement showing balances under various D.D.R. heads relating to the Office/Deptt. of …………………….. transferred to Principal Accounts Office, Department of …………. …Ministry of …………Government of India as on ……………………. (Separate for each Major Head) Major/Sub Major heads of account …………………….
MinorHead Sub Heads Brief nature of transac tions Ledger balance Broad sheet balance Difference Remarks
Encl: Supporting documents/details. Signature (Pay and Accounts Officer) (Originating Principal Accounts Office) Ministry of....................... Deptt. of …………………………
Certificate of the responding Principal Accounts Office: Certified that the ledger balances as indicated above have been taken over in the books of this office as on.....................
(Pay and Accounts Officer) (Corresponding Principal Accounts Office) Ministry of.......................... Deptt. of ………………….
When the material for Statements No. 3 and 15 for the preparation of Central Government Finance Accounts is sent to the CGA, it shall be accompanied with a copy of the folio maintained in Form CAM-40, for each of the affected major head of account. The Principal Accounts Office to or from which the proforma transfer of balance was effected and the amount involved will be indicated through entries in column 6 or 7 thereof. It will also be indicated whether the balance under a minor head was transferred or received from more than one Principal Accounts Office.
This would enable the organization of the CGA to verify that the data regarding Proforma transfer/adoption of balances furnished by the originating and responding Principal Accounts Offices are consistent and there are no discrepancies in the balances dropped or adopted on `Proforma basis by them.
19.4.5 Apart from the transfer of balances under the D.D.R. heads as above, the originating Principal Accounts Office shall also send complete details of the investments etc made by the Government as appearing in his books under the capital Major Heads, to the responding Principal Accounts Office. It is required to enable the latter to prepare Statement No. 11 of the Finance Accounts, which shows investments of Union Government in statutory corporations, government companies etc. Similarly, figures relating to Statement No. 12 of
Finance Accounts regarding progressive expenditure on Capital Account shall also be sent. [Authority : Min. of Finance (CGA) OM No. S-11018/11/78/TA-1407 dt. 27-6-78 and O.M.No.S 11018/11/78/TA - 2365 dt. 30-9-78].

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

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

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?▼

The departmental officer who maintains the detailed deposit accounts is responsible for identifying lapsing items and submitting the list to the PAO with full particulars.

What happens to deposits connected to ongoing litigation?▼

These deposits are flagged separately in the lapse list and are not transferred to Government revenue until the litigation or arbitration is resolved.

What form is used for reporting lapsing deposits?▼

Form CAM-63A is prescribed for submitting the list of lapsing deposits, as per para 2.75(1) of the Subsidiary Instructions to CGA (R&P) Rules, 2022.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Para 19.3 — When departmental officers (not the PAO) maintain

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Para 19.3 — When departmental officers (not the PAO) maintain

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Para 19.3 — When departmental officers (not the PAO) maintain

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Related Rules

Para 19.3 — When departmental officers (not the PAO) maintain

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Related Rules