Para 5.7.1 — CAM

5.7 PREPARATION OF DEPARTMENTAL CLASSIFIED ABSTRACT 5.7.1

(i) Classified Abstract is generated based on compilation of all the instruments such as vouchers, challans, transfer entries, scrolls etc. Classified Abstract shows summary of expenditure and receipts against various heads. Departmental Classified Abstract can be generated from the PFMS in the form of report CMP-03 and should be reviewed by PAO on regular basis, for verification of the receipt (credit) and expenditure (debit) entries. This can be generated on daily basis/need basis from PFMS, and can be used by PAOs.The report would bring out the entries pertaining to revenue, capital accounts, debt, deposit, suspense and remittance transactions.