Para 8.4.2 — CAM
Original Rule Text
8.6.4. Since the claims for March will be received by Pay and Accounts Officers of the non-civil Ministries only after the end of the financial year, the procedure of operating Suspense head as detailed in para 8.4.2 shall be followed, for accounting the expenditure in the concerned year itself.
8.6.5. In the month of March, the Divisional Officer will send an extra copy of the ‘Schedule of Works Expenditure’ to his Pay and Accounts Officer who will certify that the total expenditure for the year shown in column 7 against the work concerned is correct, and forward this certified Schedule to the concerned Pay and Accounts Officer/AG.
8.6.6 Any excess/short payment noticed through post check of the Divisional Accounts, will be communicated by the PAO to the division originating the debit, for rectification of the resultant charge in the subsequent month's account.
8.6.7 The Division originating the debits will be responsible to watch the realisation of the payments from the concerned PAO/State AG to clear the suspense head in his books.
8.6.8 The Division would also be responsible to ensure that the expenditure incurred on the work does not exceed the administrative approval, technical sanctions and appropriation of funds, either originally sanctioned or subsequently revised.
8.7 The procedure explained above shall be followed for settlement of transactions arising on account of execution of civil works by the other Departments of the Government also that function on the lines of CPWD, and where the Divisional Officers have no cheque drawing powers. The claims in such cases will be subject to pre-check and payment by the PAOs on behalf of other Governments/ Departments. The modification in such cases will be that instead of operating the minor head "Cash Settlement Suspense Account", the Minor Head "PAO Suspense" will be operated in their books.
SETTLEMENT OF TRANSACTIONS ARISING IN MISSIONS/POSTS ABROAD
8.8.1 In respect of payments made abroad by the Indian Missions, which require cash settlement with other accounts authorities, the Disbursing Officers should send to the Pay and Accounts Officer, MEA, schedules and vouchers on a weekly basis. This is required to promptly claim reimbursement from the concerned accounting authorities.
8.8.2 Transactions of the State Governments taking place abroad shall be settled either in cash or any other mode authorised by government from time to time by the Pr.CCA, MEA with the AG of the concerned States. This will be done by operating the head "8658-Suspense Accounts-PAO Suspense-transactions adjustable by........(name of the AG concerned)".
What This Means
This paragraph extends the March settlement procedure to non-civil ministries (Railways, Defence, Posts, Telecommunications). Since claims from these departments for March transactions will inevitably arrive at Civil Ministry PAOs only after the financial year ends, the procedure of operating suspense heads as detailed in Para 8.4.2 must be followed. Additionally, in the month of March, the CPWD Divisional Officer sends an extra copy of the 'Schedule of Works Expenditure' to the PAO, who certifies the total expenditure for the year. This certification allows the annual accounts to reflect the correct expenditure position for CPWD works carried out on behalf of other departments.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1March claims from Railways/Defence/Posts/Telecom always arrive after year-end
- 2Suspense head procedure from Para 8.4.2 must be used for these late claims
- 3CPWD Divisional Officers send extra March expenditure schedules to PAOs
- 4PAO certifies total yearly expenditure for CPWD works
- 5Ensures both Civil and non-Civil department transactions are captured in the correct year
Practical Example
The Department of Posts made a payment in March on behalf of the Ministry of Labour. The claim reaches the Ministry of Labour's PAO in May. Since the March Supplementary window may have closed, the PAO follows the suspense head procedure under Para 8.4.2 — booking the expenditure under the correct head and passing a contra entry through the suspense head, which is reconciled during the annual accounts compilation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why do non-civil department claims always arrive late for March?▼
What is the purpose of the extra CPWD March schedule?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.