1.2 Office Budgeting(1)
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Transcript 1.2 Office Budgeting(1)
CENTRAL GOVERNMENT
ACCOUNT (RECEIPTS AND
PAYMENTS) RULES, 1983
Receipts and Payments Rules (RPRs) regulate
Custody of Consolidated Fund of India
Contingency Fund of India
Payment of moneys into the Funds
Withdrawals of moneys from the Funds
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RECEIPTS AND PAYMENTS
RULES
-applicability
Apply to all financial transactions carried out in a
Government office
Except
To the payment of pensionary benefits
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RECEIPTS AND PAYMENTS
RULES
-Purpose
To keep due regard to the authorised grants
To maintain control of financial responsibilities
To carry out financial functions effectively
To justify instances of excess or financial
irregularity.
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GENERAL RULES VIS-À-VIS
INSTRUCTIONS
RPRs 51 & 52
Head of office to furnish his or delegated officers
specimen signature to PAO and paying branch of
the Bank
Specimen signatures of all branch office DDOs to
be furnished
Specimen signatures to be obtained in triplicate –
for PAO, Bank and Office record
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GENERAL RULES VIS-À-VIS
INSTRUCTIONS
-contd.
Handling of cash
All payments and receipts
(cheque or cash) to be
noted in the Cash Book
(GAR 3)
Cash Book to be checked
by DDO – Rule 13(iii)
Erasures/ overwriting
prohibited – Rule 13(vi)
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GENERAL RULES VIS-À-VIS
INSTRUCTIONS
-contd.
Receipt of Government dues and
Remittances
Rule 18 - Receipts to be entered in Receipt books
(Form GAR 6 )
Rule 18 and 19(a) - Amounts shall be remitted to
Banks in Form GAR 7
Rule 20 – date of receipt of cheque/ drafts
Rule 26 - accounting of receipts
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GENERAL RULES VIS-À-VIS
INSTRUCTIONS
-contd.
Preparation of Bills
-Rules 33, 35 and 36
To be filled and signed preferably in ink
Erasures/ overwriting prohibited
Account head to be given
To be signed by authorised DDO only
Duplicate bill to be prepared only after certificate
of non payment from PAO
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PERSONAL CLAIMS
Rule 63 - Relates to pay and allowances
Rule 64 - Due date for payment of salaries
Rule 65 – Permission to draw part bills and
separate bills
on transfer to different DDO
retirement
transfer outside country
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PAY BILLS
-Preparation
To be prepared in Form GAR 13
Separate bills for
•
Establishment
• Cheque payment
• Group ‘D’ staff
For permanent establishment – only
number of post to be given
Increments to be drawn in Form GAR 21
Each fraction to be rounded off
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RECOVERIES
Income Tax
Licence Fee
General Provident Fund
CGEGIS
Post Office Insurance Fund
Recovery of advances along with
interest
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OTHER ALLOWANCES/
ADVANCES AND RELEVANT
REGISTERS
Allowances
Medical reimbursement – Form GAR 23
TA/ LTC – Form GAR 14-A, 14-B and 14-C
GPF advances / withdrawals – GAR 42
Registers
Pay Bill Register – Form GAR 17
Bill Register – Form GAR 9
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CONTINGENT CHARGES
Rule 96 defines
‘Contingent
Charges’
as expenses incurred
for purchase of
stores required for
management of the
office/ working of
technical
establishment, etc.,
other than those
specifically classified
under some other
head
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CONTINGENT CHARGES
-contd.
Rule 98 - Types of Contingencies
Contract contingencies – Form GAR 29
Scale regulated contingencies – Form
GAR 30
Special contingencies – Form GAR 29 or
30
Countersigned contingencies – Form
GAR 32
Fully vouched contingencies – Form
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GAR 29
CONTINGENT CHARGES
-contd.
Limitations
All charges incurred must be paid and drawn at
once and under no circumstances they may be
allowed to be carried over to next year
No money shall be drawn from the Government
account unless it is required for immediate
disbursement
Payment to casual workers shall be drawn in
contingent bills
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CONTINGENT CHARGES
-contd.
Permanent Advances – also called ‘imprest’
Authority - Head of Departments competent to
sanction
Quantum - normally 50% of average monthly
contingent expenditure (Rule 90 GFRs)
Utilisation - for emergent contingent expenditure
(Rule 90 GFRs, 99 RPRs)
Register – to be maintained for keeping watch
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CONTINGENT CHARGES
-contd.
Passing of bills – from suppliers
Receipts for all sums exceeding Rs 500 shall be
stamped unless they are exempt from stamp duty Rule 37
For cash payments, cash bills/ cash memoranda
received from the party shall contain
acknowledgement of receipt of money, with stamps
affixed for payments above Rs. 500 - Rule 58
Signature and other details on the Bill
Certificate on the bills by departmental officers –
Rule 102
Correctness of the bill shall be verified by DDO
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CONTINGENT CHARGES
-contd.
Registers
Register of sanctions
Contingent Register (GAR 27) -also
called imprest register - Rule 110, 111
Bill Register (GAR 9) - Rule 34
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DRAWAL OF MONEY FROM
PAO
DDOs not having Cheque-drawing powers
draw money from PAOs
Bill Transit Register (GAR 10) - maintained to
record particulars of bills presented to PAO
Contingent Bills for advance payments
Personal claims to be paid by cheques only
Receipt
and Credit of Government
money
Local DDO shall remit cash into the branch
of the Bank with which PAO is placed in
account
Cheques/DDs received by DDOs not having 18
Cheque-drawing powers should be drawn in
PROCEDURE FOR CHEQUEDRAWING DDOs
Types of Payments
DDOs authorised to draw cheques for Pay,
Allowances, withdrawal/ advances from GPF,
short term advances
Cheque books
Stock register shall be maintained in Form
CAM 1
Account of cheque forms to be maintained in
Form CAM 2
Intimation (of use of cheque book) to
Bank/PAO shall be sent in Form CAM 3
Physical verification of Cheque Books shall be
conducted by and officer other than the DDO 19
twice in a year
PROCEDURE FOR CHEQUEDRAWING DDOs
Cancellation of cheques – Rule 47
Before use, after use and unused cheques
Lost cheques – Rule 48
Indemnity Bond in Form GAR 12 from the
Party
Time-barred cheques
shall be cancelled by DDO and the cancelled
cheque shall be treated as voucher/ subvoucher for issuing a fresh cheque in lieu
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thereof
PROCEDURE FOR CHEQUEDRAWING DDOs
Letters of credit
To be sent in advance keeping in view the
proportionate budget provision for 3 months
Register of cheques issued (GAR 4)
Bill Register (GAR 9)
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