Para 5.7 — CAM

(ii) In the classified abstract, various Major Heads along with their Minor and Sub/Detailed Heads will be shown, one below the other, and separately for the transactions pertaining to the Consolidated Fund, Contingency Fund and Public Account.

(iii) DDO wise report including that for PWD division and Forest division would be generated wherever required, from the system.

5.7.6 The postings made in the compilation should be checked by AAOs/Pay and Accounts Officers periodically. 5.7.7 The Abstract would be generated from the system for monthly as well as progressive figures, and would record both the receipt (credit) and expenditure (debit) transactions of each year. Separate columns for each month's transactions and progressive total up to the end of each month would be generated from the system. The report from the system is in conformity with CAM Form 37 to 39.

(i) The total number of vouchers/challans posted each month in compilation is equal to the number of vouchers/challans accompanying the daily memos/lists of payments and receipt scrolls for that month.

(iii) Posting against the Minor Head Expenditure Awaiting Transfer (EAT) and Receipt Awaiting Transfer (RAT) under the functional Major Head of the Department/Ministry is correct, and supported by necessary details. In case of NPS, clearance under RAT should be done on monthly basis. However, no balance under these minor heads should remain outstanding at the end of the year.