Para 5.5 — CAM

(ii) NTRP e-receipt: In NTRP, two types of payment modes are available to depositor viz. Online i.e. Debit Card/Internet Banking/UPI/Credit Card and offline i.e. NEFT/RTGS. The depositor can deposit the receipt in PAO account at Bharatkosh portal wherein PAO/DDO details are reflecting with accounting classification and purpose of the deposit. The accounting classification is being captured at the time of e-receipt collection and the same is being accounted for only at the time of e-scroll consumption which is automated. Challans details are shown to user in the reports-

(a) NTRP receipt scroll report and

(b) NTRP reconciliation report. The accounting of scrolls for online mode only will be done by the PAO as per the date of scrolls provided if the said month’s consolidation has not been done in the system otherwise it will be accounted for in the next month’s account. The detailed reconciliation procedure has been mentioned in the NTRP section of chapter on Revenue Accounting.

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

(a) Correct an error of accounting classification within a PAO in the original accounts;

(b) To adjust any item outstanding under a Debt, Deposit or Remittance head by debit/credit to the proper head;

(c) To effect periodical adjustments such as -

(i) Annual adjustment of interest payable on the accumulations/accretions of

5.5 COMPILATION OF RECEIPTS There are two types of receipt which are being processed in the PFMS system:

(i) Manual receipt challan: The receipt which comes by means of cheque or Demand Draft is manual receipt. This will be deposited in PAO’s account through manual challans which need to be entered in PFMS system either by DDO or PAO. At DDO level it will be entered by DDO (in case of NCDDO) or DDO Maker in case of CDDO. At PAO level it can be entered by the ‘dealing hand’. At the time of entry of challan in the system- DDO Code, Accounting Classification, Challan Number, Amount, Bank Details, type of payment etc will be captured. No accounting entry will be posted in accounts at the time of entry of challan, except for the Divisional DDOs and Telecom DDOs where it will be accounted for at the time of its entry. When scrolls are received from the bank

(s) along with the challans, the entries in the scroll should be tallied with the individual challans and the totals checked. If any challan is missing, the same should be specifically noted in the register in Form CAM 17

(i) for obtaining from the bank and

(ii) for exhibiting against ‘Receipts Awaiting Transfer’ (RAT) in the accounts, if they are still awaited at the end of the month. On receipt of the challan, the entry under RAT would be cleared by accounting the same under the relevant receipt head of account. Receipt scrolls received from banks are being entered in the system through main scroll and detailed scrolls. In the main scrolls, summary of scrolls is being captured whereas in detailed scrolls, the details of instrument are to be entered viz. challans number, challan date, challan amount, DDO code etc. Scrolls are to be processed at the ‘dealing hand’ and ‘AAO’ levels. Once passed at the AAO level, it will be accounted for in the account of PAO. The accounting of scrolls will be done in the month as per the date of scrolls, provided the said month’s consolidation has not been done in the system. Otherwise, it will be accounted for in the next month’s account. They are treated as ‘only in scrolls. However, entry of such challans will be identified in the system with colour codification, to enable user to identify and modify them.