Transcript GOVT.ACCOUNTS
Welcome
To The Session of the workshop On ‘Role of DDOs & TOs in maintenance of Govt. Accounts’.
Time: 10.00 AM to 11.00 AM Dated 20 th January’2015
GOVT.ACCOUNTS
TOPICS:
TIMELY SUBMISSION OF ACCOUNT
DEFECTIVE ACCOUNTS
DIFFERENCE IN CASH BALANCE
VERFICATION & RECONCILIATION
UTILISATION CERTIFICATE AGAINST GIA
DETATAILED CONTINGENT CHARGES(DCC)
TREATMENTS IN TREASURY, PW & FOREST ACCOUNTS
TREASURIES WORKS DEPARTMENTS FOREST DEPARTMENT COUNCIL ACCOUNTS UNDER SIX SCHEDULE AREAS TIMELY SUBMISSION OF ACCOUNTS ACCOUNTANT GENERAL BY 10 th OF THE FOLLOWING MONTH TO WHICH THE ACCOUNTS RELATES
TIMELY SUBMISSION OF ACCOUNTS
The monthly accounts from ARUs should invariably reach the AG within 10 relates.
th of the following month of the accounts to which it Timely submission of accounts enables the PAG to submit Monthly Civil Accounts to the state in time i.e. within 25 th of the following month of the accounts to which it relates covering all the transactions made effecting RBI account of the state.
MEASURES FOR TIMELY SUBMISSION OF ACCOUNTS ARUs should maintain target date Repetition of work should be avoided.
Pending of work should be avoided. Entry in payment & receipt schedules should be as per cash book.
Payee’s signature on the body of the bill should be obtained beforehand.
Payment certificate on the body of the voucher should be timely ensured.
Consolidation of all Head wise transactions should be completed on or before 5 th of the following month to which accounts relate.
DEFECTIVE ACCOUNTS
Misclassification causes artificial Excess/Saving Diversion of fund to ‘8443-101-R.D’. or to another scheme/work is irregular.
Excess over allotment should be avoided.
Payment without obtaining Financial sanction should not be made.
Transfer of fund to DDO’s Bank Account is not permissible. Prescribed form of bill should be used.
Mis-booking in accounts.
Difference in cash balance
Reconciliation of cash balance
VERFICATION & RECONCILIATION
DDO’s verification & reconciliation with treasury.
DDO’s Reconciled Receipt & Expenditure Statement CCO/CO’s DDO-wise Receipt & Expenditure Broadsheet against FOC/Budget Allotment Verification & Reconciliation Statement up to detail head with columns 1) H/A up to detail 2) Departmental figure as per BS 3)AG’s figure 4) Difference 5)Remark with proposal for TE
UTILISATION CERTIFICATE AGAINST GIA
GIA against scheme/project
• Implementing agencies should ensure.
Timely payment of bills.
Timely submission of accounts to payer.
Timely Audit of the account.
Return of surplus
DCC BILLS AGAINST AC BILLS
Submission of DCC bill within one month from the date of drawl of AC bill Certificate of submission of DCC bill on next A.C. bill drawn with supporting document Refund of unspent AC bill amount Sub-vouchers with DCC bill Reference of AC bill with TV No., Date & Amount of bill in DCC bill submitted.
TREASURY ACCOUNT:
UNCOMPILED ACCOUNT:
CHALLAN VOUCHERS LOP VDMS PLUS-MINUS OF DEPOSIT
WORKS ACCOUNT:
MONTHLY ACCOUNTS
CLASSIFIED ABSTRACT
SCHEDULE OF REVENUE RECEIPT
SCHEDULE OF CREDIT TO REMITTANCE
SCHEDULE OF DEBIT TO REMITTANCE
STOCK ACCOUNT
SCHEDULE OF MPWA
SCHEDULE OF DEPOSIT
WORKS ACCOUNT:
SCHEDULE OF WORK EXPENDITURE
SCHEDULE OF DEPOSIT WORK EXPENDITURE
SCHEDULE DOCKET FOR PERCENTAGE RECOVERY
SCHEDULE DOCKET FOR WORK EXPENDITURE
WORK & SUPPLY VOUCHERS
CHALLANS FOR DEPOSIT & REMITTANCE
TRANSFER ENTRY & HAND RECEIPT