Para 5.7 — CAM
Original Rule Text
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.
(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.
5.7.2 The supporting schedules etc. should be checked before incorporating the Divisional accounts. In the Divisional Accounts, the item of 'Cash Balance diminished/increased' appearing on the receipt/payment side of the account respectively, will be posted on the corresponding side against the head "8671-Departmental Balances (Civil) Public Works Cash Balance", in the classified abstract.
5.7.3 The posting in the accounts of PAO are made in the system against the Minor head ‘Public Sector Banks Suspense’ or ‘Other Nominated Banks (Private Sector Banks) Suspense’ under the Major Head 8658-Suspense Accounts as the case may be, and under Major Head 8675-Deposits with Reserve Bank-‘101-Central-Civil’-Sub Head-‘Reserve Bank (PSB)’ or ‘Reserve Bank(Other Nominated Bank-Private Sector Banks)’ as the case may be, for the gross amount, and on the appropriate side. Any effect of transfer entry should also get posted in the accounts.
5.7.4 PAO would monitor the bookings under Minor Heads Departmental Cheques, PAO Cheques, Electronic Advices under the Major Head ‘8670-Cheques and Bills’, and the clearances made under these heads. The clearances would be monitored through payment scroll (minus entries) against these bookings.
5.7.5 The totals in the Receipt and Payment heads in the Classified Abstract should tally and reviewed by PAO/Principal Accounts Office.
5.7.6 The postings made in the compilation should be checked by AAOs/Pay and Accounts Officers periodically.
What This Means
This para covers the preparation of the Departmental Classified Abstract, which is a summary report of all expenditure and receipts classified by accounting heads. In PFMS, it is generated as report CMP-03 and can be produced on a daily or need basis. The Classified Abstract compiles data from all instruments - vouchers, challans, transfer entries, and bank scrolls - and presents them organized by Major Head with Minor and Sub/Detailed Heads, separately for Consolidated Fund, Contingency Fund, and Public Account. DDO-wise reports including for PWD and Forest divisions can also be generated. The PAO must review this report regularly to verify that receipt and expenditure entries are correctly classified and posted.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Classified Abstract summarizes all receipts and expenditure by accounting heads
- 2Generated as report CMP-03 in PFMS on a daily or as-needed basis
- 3Compiles data from vouchers, challans, transfer entries, and bank scrolls
- 4Organized by Major Head with Minor/Sub/Detailed heads, separately for each Fund type
- 5DDO-wise reports can be generated for granular review, including PWD and Forest divisions
Practical Example
A PAO responsible for 8 DDOs generates the CMP-03 report from PFMS every Monday to review the previous week's transactions. The report shows total expenditure under each major head (e.g., '2052 - Secretariat General Services'), broken down by minor and detailed heads, with separate sections for Consolidated Fund and Public Account transactions. The PAO notices that a Rs 5 lakh expenditure is booked under a revenue head that should actually be capital. She raises a transfer entry to correct the classification. For the year-end review, she generates DDO-wise classified abstracts to verify each office's accounts before compilation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the Classified Abstract?▼
How often should the PAO review the Classified Abstract?▼
Does the Classified Abstract show transactions separately by Fund type?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.