Para 5.2 — CAM

5.2 COMPILATION OF VOUCHERS IN PAY AND ACCOUNTS OFFICE 5.2.1. The vouchers are posted in the account of PAO (CAM 33) after digital signature of the final authorized signatory in case of e-payment, or at the time of cheque issue in the system. The accounting of vouchers is done as per the classification fed in the system at the time of creation of sanction and at the time of entering deduction at the bill generation level. Correctness of accounting classification of each bill in PFMS should be checked by PAO during pre-check. The PAOs should also tally the total of the debits under all heads of accounts with the total of the credits which represents the deductions/recoveries, plus the net amount of the voucher. Accounting of all vouchers can be viewed through CMP-01-Instrument Wise Report; and CMP02-Compilation Sheet Report.

Note: The recoveries of overpayments effected in the same accounting year whether in cash or by deduction from a bill shall be accounted for as reduction of expenditure under the concerned head of account. If such recoveries pertain to previous year(s), they shall be recorded under a distinct minor head, "911- Deduct Recoveries of Overpayments” below the concerned Major/SubMajor Head without affecting the gross expenditure under the functional Major/Sub-Major Head in the Appropriation Accounts. Similarly, refund of unspent balance of grants-in-aid by State/U.T. Government in subsequent year

(s) shall be adjusted under a separate minor head 'Deduct - Recovery of unspent balance of grant-in-aid from State/U.T, Governments' (Code ‘913’) below the major head ‘3601- Grants-in-aid to State Governments’ or ‘3602-Grants-in-aid to Union Territory Governments’ as the case may be. [Please refer para 3.10 of the General Directions to the List of Major Minor Heads of Accounts (LMMHA)].

Minus Credit: Accounting head provided at the time of creation of sanction. Credit: 8670 – E-Payment by PAO/CDDO/Telecom PAO/Treasury/E-payment etc

PAO/CDDO could refer to the following reports in respect of e-payments: PC-04: E-payment status/ issue details. Pay-02: Sanction e-payment status details CMP-01: Instrument Wise Report CMP-02: Compilation Sheet.

(A) Bank could provide negative acknowledgement (in case of discrepancies) to the payment file. (B) Status of e-payment transaction could be ‘success’, ‘failure’ or ‘failure-after-success’ in the first e-payment scroll or subsequent e-payment scroll, respectively.

All the transactions falling under category (A) and (B) (except for ‘success’ transactions/technical errors) will appear at ‘dealing hand’ level. In case of failed transactions, the system will prompt

‘dealing hand’ level user in PAO for either ‘permanent cancellation’ or ‘re-issue’ of transaction. The following needs to be done in this regard:

(i) For the Re-issue of transaction: Upon selecting the transaction ID the details viz. Name of beneficiary, Bank Account number, IFSC Code and amount will be shown to the dealing hand user. Dealing Hand User can change only IFSC code of the bank. However, name of beneficiary, amount and DDO code can’t be edited. Once processed by the ‘dealing hand’ it will be passed at both the ‘AAO’ and ‘Pay and Accounts Officer’ level users. Both ‘AAO’ and ‘Pay and Accounts Officer’ level user can pass or return the transaction. Upon rejection, the transaction will be returned to ‘dealing hand’ level user for either modifying the details or for cancelling the initiation of ‘re-issue initiation’ in terms of Pay and Accounts Officer’s remarks. In case of ‘re-issue’ request by Pay and Accounts Officer, the payment file (XML file) of the same will be available for applying digital signature by the authorised signatory or signatories. After final digital signature by the authorised signatory, it will be issued to bank/RBI for further processing. Accounting entries in the PAOs account will remain unchanged.

(ii) For Permanent cancellation: Upon selecting the transaction ID the original as well as reverse accounting details of the said transaction which is going to be posted in the PAOs account, will appear on the screen of the ‘dealing hand’ level user in the system. In case a transaction of expenditure/budgetary head pertains to previous financial year then it will be accounted for in the Minor Head ‘911 – Deduct Recoveries of Overpayments‘ of the respective major/sub-major head, if the same is opened and available in the accounting head master of the system. Otherwise, the user is prompted to open the said accounting head before proceeding further. The said transaction will then need to be processed at all the three levels viz. ‘DH’, ‘AAO’, and ‘Pay and Accounts Officer’ and thereafter, it will be accounted for in the PAOs account in the form of transfer entry.

In case of failed after success transactions: In cases of transactions which are reported failed after success, on the basis of scrolls received from banks, the amount will be booked (credited) under suspense head 8658-00-102-Uncredited Items under e-payment. The corresponding debit would be made under 8658-PSB/8675-RBD, as the case may be. The same will then need to be cleared through (-) Credit under this head either by Permanent Cancellation or by Re-issue of transactions.

Debit or minus credit: Accounting head selected at the time of creation of sanction. Credit: 8670 – PAO Cheques or Departmental Cheques or Divisional Cheques or Telecom Cheques, Treasury Cheques etc. depending on the PAO or type of DDO.

5.2.8 System will validate that the total of debits matches with contra credits in respect of every accounting voucher. The same is again checked at the time of monthly consolidation. If there is any mismatch, the system won’t allow user to proceed further.

(ii) In March itself, on receiving the payment scroll from the bank, the Minor Head 'PAO - Cheques' would be cleared by minus credit and against it, credit will be afforded to the Minor Head ‘Public Sector Bank Suspense'/ ‘Other Nominated Banks (Private Sector Bank) Suspense’ below the Major Head '8658- Suspense Accounts' or to the Major Head '8675 - Deposits with Reserve Bank Central (Civil)', as the case may be. The debit under the suspense head would be cleared by the Pay and Accounts Officer in April by debiting the salary head for the gross amount and minus debiting the head 'Outstation pay bills for March' and crediting the relevant receipt/recovery heads of accounts, by proposing transfer entries in the first week of April, to ensure prompt clearance of the suspense head.