Rule 8 Rule 29 Rule 172 Rule 208 KEEP — CAM

(i) that there is provision of funds under correct object of account as per amendment to Rule 8 of DFPR authorised by the competent authority;

(ii) that there exists financial sanction either special or general accorded by the competent authorityauthorising expenditure for procurement of goods and services communicated to PAO in terms of Rule 29 of GFR, 2017;

(iii) that the purchases are made economically and in accordance with the rules and orders made bycompetent authority;

(iv) that the rates mentioned in the bill agree with those shown in the contract/purchase/job orders;

(v) that certificates of quality and quantity are furnished;

(vi) that the purchases have not been split up so as to avoid the necessity of obtaining the sanction of higher authority;

(vii) that the amount of advance payment made to Supplier/Service provider should not exceed as stipulated in Rule 172 (1) of GFR,2017 and if it exceeds concurrence/ approval of FA of Ministry/Department is required. Further, adequate safeguards in the form of Bank Guarantee, etc. are obtained as required in Rule 172

(l) of GFR,2017.

(viii) that manpower and other service provider claims are supported with relevant papers with reference to the contract with the service provider, for example, copy of ESIC & EPFO challan as per the contract, invoice/bills,

(ix) that vendor name is matched with account holder in GeM bills,

(x) that TDS under section l94J of IT is deducted on account of professional/Technical Services.

(xi) that stock entry of items is mentioned as per Rule 208

(iii) of GFR-2017.

(xii) that Liquidated Damages (LD) for delay in delivery of Goods is deducted from the bill in GeM.

(xiii) that for all contracts placed through GeM, the payment through PFMS to all sellers/service providers must be released online only against e-bill generated on GeM. No offline payment should be made in such cases to avoid double payment [para 7 A (XX) of Procurement Policy Division, Department of Expenditure OM dated 23.01. 2020.

(xiv) that a Certificate of Competent Authority should be recorded in the bill as per rule 154 of GFR, 2017 for goods purchased/Service procured without quotation. Similarly, certificate of Local Purchase Committee (LPC) should be recorded in the bill as Rule 155 of GFR-2017.

Note:

(a) The scrutiny mentioned at (i), (ii),

(iv) &

(v) above is to be exercised at the time of precheck or post-check with reference to sanctions and supply orders required to be communicated to the PAOs. .

(b) The checks at

(iii) and

(vi) above are to be exercised at the time of internal audit of records of the departmental authorities.