Para 5.7 — This para covers the preparation of the Department

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.

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.

5.8 CHECKS TO BE EXERCISED BY THE PAOs 5.8.1 During compilation, each Pay and Accounts Officer shall satisfy himself that no voucher/challan has been omitted from posting. This should be done by reviewing the compilation report in the system. The Pay and Accounts Officer review should cover the following points:

(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.

(ii) For the figures posted in accounts under the following heads, it has to be seen that -

(a) posting of figures under the Major Head ‘8670-Cheques and Bills’ for are correct, by counterchecking them with the monthly totals of columns 2 and 3 of the PAO's check register. This has to be maintained by the PAO personally in Form CAM-15.

(b) posting of figures against the Minor Heads ‘108-Public Sector Bank Suspense’ and ‘138-Other Nominated Banks (Private Sector Banks) Suspense’ under Major Head 8658-Suspense Accounts and against the Minor Head ‘Central-Civil’ under the Major Head 8675- ‘Deposits with Reserve Bank’ are correct, and drawn from the total in the register in Form CAM- 17.

(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.

What This Means

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

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.