Para 2.3.10 — CAM
Original Rule Text
2.3.10 Retention of electronic documents
2.3.10.1 Document Management System (DMS) has been made a part of the e- bill system in which all electronic documents (bill, invoice, sanction order, supporting documents, vouchers, pass orders/return orders etc.) will be stored and will be visible to respective authorities as a separate link/file and could be retrieved at any stage for post facto scrutiny, audit etc.
2.3.10.2 The e-Claim, supporting documents, e- Sanction, e-Bill, Pay Order, Pass Orders etc. along with digital signature/e-Sign of concerned authorities will be visible to sanctioning authority, DDO and PAO, even after payment. This will help in tracking the status of the claim by these users.
(Authority: CGA Office TA-2-17002(01)/2020/154 (e-4426) OM dated 12th April, 2023)
2.4 Scrutiny of Bills and Payment Procedures:
2.4.1 Bills should be passed for payment through issue of Payment Advice or cheque or in such other form as may be prescribed by Government from time to time, within a maximum of five working days of their receipt. Processing of bills for payment for purchases made on GeM should be made within two working days of their receipt from DDO through PFMS, in line with the current timelines prescribed by DoE, or as amended from time to time. The date of token generation shall be the starting point for reckoning of time for processing of payments. However, token generation shall be done on a daily basis and must not be deferred/delayed once due. Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs (i/c) as the case may be, should personally monitor their compliance. Effort should however be towards passing the bills and making payments within a shorter period, if feasible. In addition, the bills indicated as 'Immediate' by a DDO should be attended to urgently, so that the e-payment advice/cheques are issued on either the same or the next day.
Note 1: Keeping in view the increasing number of bills in PAOs and the time taken in completing the transactions, the Head of Accounting Organization may delegate powers of bills passing and thereafter applying DSC at AAO level for payment for comparatively smaller amounts. This would entail a 2 level pre-check for e-payment in place of existing 3 level checks, for the bills involving gross amount up to ₹ 25000. However, instances for issue of cheque will continue to be at PAO level. While issue of cheque by Pay and Accounts Officer, his/her role will be limited to check the amount that appears in cheque with reference to the pay order amount approved by AAO after pre-check. In case of any observations during pre-check, the bills can be returned at the level of Pay and Accounts Officer. Pay and Accounts Officer would conduct post audit/check of 10% of bills passed by AAO before submission of monthly accounts. PAO shall record a certificate to this effect in a Register in Form CAM-32 to be opened for this purpose. Pre-check of all adjustment bills against advances drawn would however be conducted by Pay and Accounts Officer irrespective of any amount. Head of Accounting Organization would obtain a certificate from PAO in compliance of the new arrangements.
What This Means
The Document Management System (DMS) integrated into the PFMS e-bill system stores all electronic documents — bills, invoices, sanction orders, vouchers, pass orders, and return orders — in a centralized digital repository. Each document carries the digital signature or e-sign of the concerned authority and is visible to relevant users at every level. Documents can be retrieved at any stage for post-facto scrutiny, audit, or reference. This digital preservation replaces paper-based custody and ensures secure, tamper-proof record-keeping with complete audit trails.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1DMS is integrated into the PFMS e-bill system for storing all electronic documents
- 2Documents include bills, invoices, sanctions, vouchers, pass orders, and return orders
- 3All documents carry digital signatures/e-signs of the concerned authorities
- 4Documents are visible to authorized users and can be retrieved anytime for audit
- 5Digital preservation ensures tamper-proof records with complete audit trails
Practical Example
An auditor from the CAG's office needs to examine a payment voucher from 18 months ago. Instead of requesting the physical file from the record room, the auditor logs into PFMS and accesses the DMS. The original e-bill, the DDO's digitally signed sanction, the PAO's pass order, and all supporting invoices are available as a linked document trail. The auditor can verify the digital signatures, check timestamps, and download the documents — all without any physical file movement.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the Document Management System (DMS) in PFMS?▼
Can documents in the DMS be modified after signing?▼
Who can access documents stored in the DMS?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.