Rule 2 - CPAO Definition

2. Definitions. —In these rules, unless the context otherwise requires,—

(a) "accredited bank" in relation to a Ministry or Department, or Union territory without Legislature means the Reserve Bank or its agent under section 45 of the Reserve Bank of India Act, 1934 (2 of 1934) which is appointed to transact business of the Government pertaining to that Ministry or Department or Union territory without Legislature with the approval of Controller General of Accounts;

(b) “authorised mode for receipts into Government Account” means electronic mode (namely using internet banking, debit or credit cards, Real Time Gross Settlement, National Electronic Fund Transfer or in such other form as recognised by Government) or cheque or demand draft or postal order or money order or cash (namely in coins and notes) or in such other form as may be specified by Government from time to time;

(c) “authorised mode for payments from Government Account” means Payment advice or Cheque or Demand Draft or Postal Order or Money Order or Cash (namely in coins and notes) or in such other form as may be specified by Government from time to time;

(d) "authorised departmental regulations” means regulations made by the Departments of the Government in consultation with the Department of Expenditure, Ministry of Finance;

(e) “bank” means any branch of the State Bank of India acting as the agent of the Reserve Bank in accordance with the provisions of the Reserve Bank of India Act, 1934 (2 of 1934) or any branch of a bank as may be appointed by the Reserve Bank as its agent under the provisions of sub-section (1) of section 45 of the said Act;

(f) “bank account” means an account (drawing, assignment etc.) maintained by the Pay and Accounts Officer or a departmental officer in an accredited bank of a Ministry or Department of Government;

(g) “bill” means a statement of claims by Drawing Officer, either ink signed in physical form or digitally signed in electronic form (e-bill) through the designated electronic payment platform used by PAO or DDO of the Ministries or Departments against the Government containing specifications of the nature and amount of the claim for payment;

(h) “Central Pension Accounting Office (CPAO)” means an attached office under the organisation of Controller General of Accounts, responsible for payment and accounting of pensions through authorised banks in respect of employees retired from Central Government Ministries or Departments (except Railways, Posts and Defence), National Capital Territory of Delhi, Union territories without Legislature, Former Members of Parliament, retired Judges of the Supreme Court and the High Courts, All India Service Officers, pension and other amenities to the former Presidents and Vice-Presidents of India, freedom fighters and pension or family pension to the pensioners covered under National Pension System and entrusted with the responsibility of administering the “Scheme for Payment of Pensions to Central Government Civil Pensioners by Authorised Banks”;

(i) “Central Treasury” means and includes any treasury or sub-treasury and treasuries in Union territories without Legislature other than a treasury or sub-treasury under control of a State Government;

Note: Central Treasury is in operation at Union territory of Chandigarh, the cash business of which is conducted by the bank;

(j) “challan” means a document maintained for the purpose of account for the receipt transactions, either ink signed in physical form or such other form including electronic form (e-challan) as recognised by Government containing the particulars of the person who remit the amount to Government, head of account, etc.;

(k) “Cheque Drawing and Disbursing Officer (CDDO)” means a drawing and disbursing officer(DDO) functioning under a Ministry or Department (including Central Public Works Department, Forest Department and departments in which the provisions of Central Public Works Account Code are authorised to be followed) or a Union territory without Legislature, is authorised to withdraw money for specified types of payments against an assignment issued by respective PAO in an assignment account opened in favour of Cheque Drawing and Disbursing Officer in specified branch of an accredited bank;

(l) “claim” means a statement of claims by a claimant (Government servants or suppliers of goods or services) either ink signed in physical form or digitally signed in electronic form (e-claim) or in such other form as recognised by Government through the designated electronic payment platform used by PAO or DDO of the Ministries or Departments, against the Government containing specifications of the nature and amount of the claim for payment;

(m) “competent authority” means the Government or any other authority to whom the relevant power may be delegated by that Government;

(n) “Comptroller and Auditor-General (CAG)” means the Comptroller and Auditor-General of India appointed under article 148 of the Constitution ;

(o) “Consolidated Fund” means the Consolidated Fund of India as referred to in clause (1) of article 266 of the Constitution ;

(p) “Contingency Fund” means the Contingency Fund of India established under the Contingency Fund of India Act, 1950(49 of 1950);

(q) “Controller General of Accounts (CGA)” means the Controller General of Accounts in the Ministry of Finance, Department of Expenditure who is responsible for consolidation of monthly accounts, preparation of annual accounts of the Government, establishing and maintaining a technically sound payment-cumaccounting system in the departmentalised accounts offices and for specifying the rules for regulating the custody, payment into and withdrawal of money from the Government Account and also the Principal Adviser on the accounting matters to the Government and responsible for exchequer control, internal audit and for technically sound management accounting system;

“departmental officer” means an officer of the Government authorised to handle Government money;

(s) “Drawing and Disbursing Officer (DDO)” means a Head of office and also any other Gazetted officer so designated by a Department of the Government, a Head of Department or an administrator, to draw bills and make payments on behalf of the Government;

(t) “Government” means the Central Government and the Union territories without Legislature;

(u) “Government Account” means the account relating to the Consolidated Fund, the Contingency Fund and the Public Account;

(v) “Head of Accounting Organisation” means an officer of organised Accounts Services functioning as the Head of Accounting Organisation of the Ministry or Department under the Scheme of Departmentalisation of Accounts;

(w) “Pay and Accounts Officer (PAO)” means an officer of Accounting Organisation of a Ministry or Department or Union territory without Legislature functioning under the scheme of Departmentalisation of Accounts who is responsible for receipts, payments including Direct Benefit Transfer, bank coordination including Treasury Single Account(TSA) system, internal audit and accounting functions of an office or Department or Ministry as assigned by the Government;

(x) “Payment advice” means the instructions issued to the Reserve Bank or to the accredited bank for direct credit through authorised mode, either electronically or otherwise of a specified amount to the specified bank account of the payee;

(y) “payment scroll” means a statement either ink signed in physical form or such other form including electronic form (e-payment scroll) as recognised by Government, of payment claimed by the bank of a Ministry or Department from the Government Account at Reserve Bank ;

(z) “Principal Accounts Officer” means an officer of Accounting Organisation of a Ministry or Department or Union territory without Legislature functioning under the scheme of Departmentalisation of Accounts who is responsible for administering and coordinating receipts, payments, internal audit and accounting functions of all the Pay and Accounts Offices of a Ministry or Department falling under his or her accounting jurisdiction;

(aa) “public account" means the public account of India referred to in clause (2) of article 266 of the Constitution;

(ab) “Personal Deposit Account” is an account which is authorised to be opened in the public account portion of Government Account in an accredited bank with the approval of Controller General of Accounts in Central Civil Ministries and Departments and approval of competent authority in Railways, Post and Defence, intended to facilitate the designated officer to credit receipts into and effect withdrawals directly from the account, subject to overall check being exercised by the designated officer and also by the bank;

(ac) “public debt” means Government borrowing from internal and external sources;

(ad) “receipt scroll” means a statement either ink signed in physical form or in such other form including electronic form (e-receipt scroll) as recognised by Government, of receipts received and remitted by the accredited bank or agency bank of a Ministry or Department to the Government Account at Reserve Bank ;

(ae) “Reserve Bank”' means any office or branch of the Banking Department of the Reserve Bank of India constituted under the Reserve Bank of India Act, 1934 (2 of 1934);

(af) “Subsidiary Instructions” means the detailed procedure of receipts and payments, containing forms as specified by the Controller General of Accounts with approval of Secretary, Department of Expenditure, as amended from time to time;

(ag) “withdrawal” means the withdrawal of funds from the Government Account for disbursements of or on behalf of Government;

(ah) “working day” for the purpose of disbursement of salary means a day on which the Government office and the bank both are open for transacting their respective ordinary business.

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

• 1CPAO is responsible for pension payments through authorized banks.
• 2It operates under the Controller General of Accounts.
• 3It handles pensions for most Central Government Ministries/Departments, excluding Railways, Posts, and Defence.
• 4It also manages pensions for specific groups like former MPs, Judges, and All India Service Officers.
• 5CPAO administers the 'Scheme for Payment of Pensions to Central Government Civil Pensioners by Authorised Banks'.

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.