Para 2.3.7 — CAM
Original Rule Text
2.3.7 Procedure for conduct of pre-check and payment by PAO:
i. Token generation in PAO in respect of bill received from DDO will be auto generated in e-bill system. Further, First in First Out (FIFO) logic will be enforced for processing payments at every level in PAO in the e-bill system. e-Bill linked with e-Claim and e-Sanction shall be visible under the e-document hyperlink to users at all levels in PAO for conducting pre-check and payments.
ii. In order to prevent submission of duplicate or reuse of sub-vouchers for payments linked to the e-claims, it should be verified while conducting pre-check by users in PAO, that the unique eclaim reference number as shown by PFMS in the e-claim, tallies with the reference number mentioned by the claimant in the uploaded supporting documents.
iii. There is three level bill passing or return of bill after applying Digital Signature on pass order or return order pdfs at each and every level viz. DH/AAO/Pay and Accounts Officer level. After passing/returning of a bill by Dealing Hand (DH) and AAO, pass/return order will be generated and digitally signed for approval of Pay and Accounts Officer. If Pay and Accounts Officer passes the e-Bill, pay order will be generated in PDF format which would be digitally signed by the Pay and Accounts Officer. If Pay and Accounts Officer returns the e-Bill, the return memo will also be digitally signed by the Pay and Accounts Officer and returned to DDO.
iv. Pay and Accounts Officer (Precheck) will forward digitally signed Pay Order along with e-bill, e-claim, e-sanction to Pay and Accounts Officer Signatory 1 (and Signatory 2 in case of requirement of double signature as per the procedure), for issue of payment advice to bank for direct credit of the amount into the bank account of the claimant or issue cheque in favour of the claimant. After digital signing of Batch order pdf by the signatories, payment file will be sent to bank for payment to the claimant through Bank integration channel.
v. Provision shall be there for Signatory 2 to return the bill to signatory 1, if any mistake is found.
vi. The procedure for monthly reconciliation as specified in Rule 57(5) of GFR, 2017 should strictly be complied with and PAO shall ensure that the DDOs furnish a reconciliation certificate by the last day of the month following the month of accounts, that the amounts/ transactions as per his books tally with those indicated by the PAOs.
vii. PAOs shall also continue to maintain various manual ledgers and registers as prescribed in CAM. Existing PFMS reports made available under menu ‘CAM Reports’ may facilitate the same, but in such cases the reports must be downloaded, signed/stamped and kept in the prescribed registers.
What This Means
When an e-bill reaches the PAO through PFMS, a token is auto-generated and bills are processed in First-In-First-Out (FIFO) order. The PAO has access to the complete document trail — e-claim, e-sanction, and e-bill — through the e-document hyperlink. During pre-check, the PAO must verify that sub-vouchers have not been reused (preventing duplicate payments), check all financial rules compliance, and process the payment. The system enforces FIFO at every level to ensure fair and timely processing of all bills.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Token generation at PAO is automatic in the e-bill system
- 2FIFO (First In First Out) logic is enforced for bill processing at every level
- 3PAO can access all linked documents (e-claim, e-sanction, e-bill) via hyperlinks
- 4Pre-check includes verification against duplicate/reused sub-vouchers
- 5FIFO ensures fair, sequential processing without favoritism or delays
Practical Example
Three e-bills arrive at the PAO on the same day: a TA claim for Rs.25,000 (submitted at 10 AM), an office supply bill for Rs.1.5 lakh (submitted at 11 AM), and a medical reimbursement for Rs.3 lakh (submitted at 2 PM). The PFMS system assigns tokens in order and the PAO processes them sequentially. The dealing assistant clicks the e-document hyperlink on each to view the full chain: the claimant's original e-claim, the sanctioning authority's digitally signed e-sanction, and the DDO's e-bill. Pre-check is conducted, and payment is authorized in FIFO order.
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 FIFO processing in the PAO context?▼
How does the PAO detect duplicate sub-vouchers?▼
Is the token number the same as the voucher number?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.