Para 19.4 — CAM

(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.

(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.

(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.

(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.

(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 ………………….

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.

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].

(a) There is a need to avoid dislocation of work that might otherwise be caused due reorganization of Ministries/Departments and sudden switch over. Hence, the transfer of payment and accounting work in the office of the PAO (Transferee) in such cases, will be commenced from the 1st of the month following the date of Presidential Notification and on receipt of the sanction of the Ministry of Finance (DEA referred to above).

(b) The Transferor PAO will furnish a statement to the Transferee PAO, indicating -

(i) The provisions in the existing Demand for Grants against relevant sub-heads, plus supplementary grant if any obtained for the purpose, and break up thereof, if any, among various DDOs as authorized by the Grant Controlling Authority;

(ii) The expenditure booked by him against the respective heads u to the end of the month for which accounts are compiled, plus the amounts for the subsequent month posted in his Expenditure Control Register;

(iii) He will subsequently indicate the actual figure booked by him up to the month for which he was responsible for payment and accounting, as soon as compilation for the last month is finished; and

(iv) If any debits pertaining to the Transferred DDOs are received later, they will be duly forwarded by him to the Transferee PAO for necessary action, under intimation to the accounts authorities from whom the debits originated.

(c) The Transferee PAO will enter the details referred to above in his relevant books e.g.

DDO wise Bill passing cum expenditure Control Register etc and proceed with the payment and accounting work relating to the new offices/departments transferred to his circle, in the usual manner.

Action at the end of the year and preparation of Appropriation Accounts

(d) Type `A'- In cases where supplementary grant is not obtained by the Transferee Ministry/Department, as soon as the accounts for the relevant financial year are closed, the Transferee PAO will forward the following material to the `Transferor' PAO -

(i) The figures of expenditure booked by Transferor PAO and intimated to him as per

(b)

(iii) above;

(ii) The expenditure incurred and booked in his books against the relevant primary units after he started the payment and accounting work relating thereto;

(iii) Total actual expenditure during the entire year vis-a-vis the provisions under eachof the primary units in the original Demand for Grant, Supplementary Grants and Reappropriations (Orders sanctioning Reappropriations in such cases would be issued by the Transferor Ministry/Department) if any, and

(iv) The Principal Accounts Office of the Transferor Ministry/departments will be responsible for including the figures intimated by the Transferee PAO (vide

(iii) above) for the purpose of preparation of the Appropriation Accounts for the Demand for Grant as a whole.

(e) Type `B' - If the Transferee Ministry/Department obtains supplementary funds to cover the relevant expenditure in its own Demands for Grants, the Pr A.O. of the Transferee Ministry/Department would be responsible for the preparation of the Appropriation Accounts after including these heads, as usual.