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 20th 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
TIMELY SUBMISSION OF ACCOUNTS
TREASURIES
WORKS
DEPARTMENTS
FOREST
DEPARTMENT
COUNCIL
ACCOUNTS
UNDER SIX
SCHEDULE
AREAS
ACCOUNTANT GENERAL
BY 10th OF THE
FOLLOWING MONTH TO
WHICH THE ACCOUNTS
RELATES
TIMELY SUBMISSION OF
ACCOUNTS
The monthly accounts from ARUs should
invariably reach the AG within 10th of the
following month of the accounts to which it
relates.
Timely submission of accounts enables the
PAG to submit Monthly Civil Accounts to the
state in time i.e. within 25th 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 5th 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