Para 3.7 — CAM
Original Rule Text
3.7 ACTION IN PAO ON PAYMENT SCROLLS
3.7.1 In case of e-payments are made by CDDOs through PFMS, the e-scroll is received in electronic format on the PFMS platform. There is no need to enter scrolls in PFMS. Two copies of list of payments received from the CDDOs, who are not functioning in PFMS, should be kept in a guard file in the PAO. One of these will be used as 'Register of Cheques Delivered' in the PAO, while the second copy with paid vouchers will be used for incorporation in the Accounts, in the case of CDDOs not functioning in PFMS. After the receipt of the Payment scroll and images of paid cheques from the bank, the procedure laid down in para 13.6 will be followed for reconciliation.
What This Means
This para explains how the PAO handles payment scrolls received from CDDOs. For electronic payments made through PFMS, the e-scroll arrives automatically on the PFMS platform and does not need manual entry. For CDDOs not on PFMS, the PAO receives two copies of the List of Payments: one is kept as a 'Register of Cheques Delivered' and the other, along with paid vouchers, is used to incorporate entries into the accounts. After receiving the payment scroll and images of paid cheques from the bank, the PAO follows the reconciliation procedure laid down in Para 13.6 of CAM.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1E-payments through PFMS generate e-scrolls that are received automatically on the PFMS platform
- 2For non-PFMS CDDOs, two copies of the List of Payments are maintained in a guard file at the PAO
- 3One copy serves as the Register of Cheques Delivered; the second with paid vouchers is used for accounting
- 4Bank reconciliation follows the procedure in Para 13.6 of CAM using payment scrolls and cheque images
Practical Example
A PAO oversees five CDDOs, three of whom operate on PFMS and two who do not. For the three PFMS-based CDDOs, the PAO simply reviews the e-scrolls appearing on the platform without manual data entry. For the two non-PFMS CDDOs, the PAO receives their weekly List of Payments in duplicate. One copy is filed as the Register of Cheques Delivered for reference, while the second copy with attached paid vouchers is used to post entries into the accounts. At month-end, the PAO reconciles all transactions using bank payment scrolls and cheque images per Para 13.6.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Does the PAO need to manually enter e-scrolls from PFMS CDDOs?▼
Why are two copies of the List of Payments maintained?▼
Where is the reconciliation procedure detailed?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.