Para 2.18 — CAM

The general instructions regarding the cancellation of sub-vouchers attached to contingent bills are laid down in Para 2.18 of Subsidiary Instructions to the R&P Rules, 2022. The provisions are to safeguard against their misuse. Sub-vouchers required to be sent to the Pay and Accounts Officer are not to be cancelled either by the drawing officer or the Controlling Officer, as the duty of cancelling these sub-vouchers and keeping them in proper custody to prevent their fraudulent use devolves on the Pay and Accounts Officer. All sub-vouchers received in the PAO should be cancelled by means of a rubber stamp or in hand under the dated initials of the Accountant concerned. In the case of vouchers selected for post audit after review/ cancellation should be attested by the A.A.O. also.

2.16.15 GRANTS-IN-AID BILLS

(i) In checking the sanctions for grants-in-aid it should be ensured that;-

(a) sanctions have been accorded by a competent authority in terms of the relevant Delegation of Financial Powers Rules, 1978;

(b) sanctions are so worded that there is a specific direction for the payment of the specified amount, instead of merely conveying an approval for the sanction of the grants-in-aid;

(c) they indicate invariably, whether the grants-in-aid are recurring or non-recurring.

(ii) A 'Register of Payment of Grants-in-aid' shall be maintained in Form CAM-28. The form would be maintained in the PFMS.

(iii) In the case of grants-in-aid bill, it should be seen that the prescribed certificates have been recorded thereon where the power of sanctioning the grants -in-aid is delegated to the subordinate authority subject to the previous fulfilment by the grantees of certain conditions. For example, grants may be made to educational institutions which satisfy specified standards in respect of number of scholars, methods of instruction and the like. In such cases, if the orders sanctioning the grant quote the relevant rules, such bill should ordinarily be accepted on the expressed or implied certificate of the sanctioning authority that the prescribed conditions have been fulfilled.

(iv) It should be watched that grants are not, except in special circumstances, paid in excess of actual requirements of the grantee for the financial year, for the period of one year from the date of issue of the letter sanctioning the grant and that any general or special orders for releasing a particular grant in instalments are complied with. The extent of the check of the expenditure from a grant-in-aid by the grantee depends on whether the grant is conditional or unconditional. Where no condition is attached to a grant, no enquiry should be made as to the manner in which the grant is utilised by the grantee. Wherever conditions are attached to the utilisation of a grant (in the shape of specification of the particular objects on or the time within which the money must be spent) the receipt of formal utilisation certificate from the sanctioning authority should be watched through the said register.

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

• 1Sub-vouchers must not be cancelled by the drawing officer or controlling officer
• 2Cancellation of sub-vouchers is exclusively the PAO's responsibility
• 3All sub-vouchers must be stamped with a cancellation mark upon receipt at the PAO
• 4Cancelled sub-vouchers must be kept in proper custody to prevent fraudulent reuse
• 5These provisions are laid down in Para 2.18 of Subsidiary Instructions to R&P Rules, 2022

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

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