r&p_sass bfhf njghgmnhjfdfbm gjgjghgjnotes.pdf

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10. Scanned with CamScanner Part III- Withdrawal From Govt A/c 
(​Section IV- Purchase of Stores) 
 
'Stores'​ - all articles and materials required for the public service which are budgeted for
and classifiable under heads of expenditure such as works, tools and plant, machinery,
equipment, material and supply.

● As a general rule, payment for supplies is not permissible unless the stores have
been received and surveyed. Payments prior to verification of quality and
quantity of the materials may be permitted in exceptional cases only

GAR 30​ - Advance Payment for purchase of stores
GAR 29​ - Adjustment Bill towards advance payment on account of purchase of stores &
its settlement

Purchases outside India​ —
●Payments for all purchases ordered through the India Supply Missions at London
or Washington will be arranged by the ​High Commission of India, London or
Indian Embassy, Washington.

● If stores are ordered by a Min/Dept direct from firms abroad on​ FOB basis​ then
it is subjected to inspection by the India Supply Mission, London or Washington
In such cases, payment shall be arranged by Accounts Officer of concerned
Min/dept

●LOC shall be opened in favour of foreign suppliers when heavy payments are
involved

11. ●Instructions for payments to foreign suppliers for imports under various foreign
aid programmes and, instructions for accounting of cash and equipments grants
received by the Govt from various foreign Govt are required to be issued by the
CAAA duly approved by the CGA on the advice of CAG



 
(Section VI- Loans & Advances) 
 
●Loans and Advances may be drawn on simple receipt in a form similar to ​GAR 34

Revenue Advance​ includes
●Takavi Advance
●Advances under Land Improvement Acts

Takavi Advance​ - expenditure on Takavi works by PWD(regulated by departmental
rules)
When PWD fails to recover the estimated cost of such works, then recoveries of such
advances will be made by Collector in the same way as arrears of land revenue

GAR 30​ - Abstract Bill of Revenue Advance

Submission of detailed bill towards adjustment of revenue advance drawn shall not be
delayed beyond the end of the month following that in which the advance was drawn

●Money limit for the amount which can be drawn on abstract bills is prescribed by
HOD
●PAO maintains a "​Plus and Minus Memorandum​" to keep a watch on recovery
of advance.

●This memo ​must record the Principal recovered​ but must not record Interest.

Advances to Govt. Servant

Long Term Advance Short Term Advance
●Not recoverable in less than 60
installments
●e.g. HBA, Motor conveyance
●Approved by PAO
●Form ​GAR 36
●recoverable in less than 60
installments
●e.g. TA/Tour/LTC Advance
●Approved by HOO/DDO
●Form ​GAR 37

GAR 38​ - Schedule of recoveries of advances
GAR 38A​ - Monthly abstract of recoveries of advances
 

12. Part III- Withdrawal From Govt A/c 
(​Section V- Works Expenditure & Misc Payments) 
 
Payments to labourers ​-
●wages of labourers engaged departmentally, shall be drawn on ​Muster Rolls
●payment on muster rolls must be certified by disbursing officer
●Unpaid wages on muster roll shall be carried forward from muster roll to muster
roll until they are paid
Payments to work-charged establishment​ -
●Wages of members of the work-charged establishment may be drawn on the
form of pay bill of regular establishment (​Form GAR 13​)
●If the acknowledgement of the payee cannot conveniently be obtained on the bill
itself; it may be obtained separately and attached to the bill as a sub-voucher.
Payments to Contractors/Suppliers​ -
●payment for all work done other than by daily labour and for all supplies shall be
made on the basis of measurements recorded in ​Measurement Books​.
●Claims for such payments shall be prepared by the claimants themselves in
authorised forms of bills and vouchers
●When the maintenance of any Govt buildings/roads is entrusted to a Local
authority, the payment made to it is in the same way as payment for work done
by a contractor ●Advance payment to a contractor​ means payment for work done by the
contractor but not measured.
●Final payment to the contractor is not made without detailed measurements.
Refund of revenue
●Departmental officers are permitted to draw amount in lumpsum on their receipt
to make payments of refund by ​Min/dept/admin concerned in consultation
with Pr. AO
●Refund of revenue ​in cash​ is allowed for amount ​upto Rs. 100
●Refund of the value of currency notes credited to Govt as per RBI Rules, 1975
shall be made by ​Currency Officer​ by debiting Govt A/c held by ​DEA, MoFin
●refund of revenue ​from permanent advance​ is allowed ​upto Rs.100
●GAR 33​ - Bill of Refund of Revenue
●An order for refund of revenue remains valid for​ 3 months from the date of
issue

'​Grants-in-aid' and 'Contributions​', include such types of expenditure as grants to
local bodies, religious, educational institutions and compensation to GS for accidental
losses and contributions to public exhibitions/fairs.
●GAR 34​ - Bills for 'Grants-in-aid' and 'Contributions'
Bills for compensation to GS for accidental losses due to flood, cyclone,
earthquake etc may be drawn in a simple bill form but submitted to PAO for
pre-check

13. GAR 35​ - Bills for educational scholarships or stipend
Payment to Reserve Bank​ -
●Bills for sums payable to RBI, such as bills in connection with the floatation of
new loans or management of Public Debt, shall be ​countersigned by an officer
of MoFin ​before they are paid
Expenditure from Discretionary Grants​ -
●Discretionary grant is always ​non-recurring
●Account of this expenditure should be sent to ​AO concerned
●A copy of this account, without vouchers, shall also be sent to the ​Admin Dept
concerned ​at the end of every month except -
When it is estimated that sanctioned expenditure will be
completed & the account closed within 3 months from the date of sanctioning.
In such cases, account is sent to Admin dept ​after expiry of 3 months or upto 31st
March ​if 3 months falls after 31st March
Payment on behalf of Defence Services​ -
●When a civil officer is required to supply carriage to troops on the march, then he
make advance payment to owner of ​Half of the hire charges for full journey
and later on recovers same from ​Defence officer
●The civil officer make advance payment from ​Permanent Imprest​ and access
“​8658 PAO suspense​” Head.
When ​discount on stamps​ is allowed by deduction from purchase money, a detailed
bill is raised in Form GAR 31 headed “Not For Payment” and submitted to PAO after
countersigned by controlling authority




 
 
 

14. ​Part-IV Public Debt Provident, Funds, Deposits, etc.  

●Sale & Discharge of Treasury Bill is maintained by ​RBI ​on the instruction of Govt

●Treasury Bills are ​paid only on maturity at the bank which issues it

●Treasury Bills on maturity are called ​Discharge Bills

●Provident Fund of GS are maintained by

HOO/DDO Group D
PAO Others

In case of Group D GS, withdrawals from GPF are paid by HOO/DDO
In case of other groups, these are submitted to PAO for pre-check

However, Advances from GPF can be made by HOO/DDO for all categories.

Where the amount of the advance or withdrawal ​exceeds Rs.250​, the payment may be made,
even to a non-gazetted subscriber, by an '​Account Payee' cheque ​drawn in his favour if so
desired by the subscriber.

GAR 40 - Post Office Fund
GAR 41 - GPF Deposit
GAR 42 - Advance/Withdrawal from GPF






●At the time of retirement of GS (other than Group D)

​GS (Subscriber)
​↓​ Submits an application through HOO/DDO
(1 year in advance )
​ Accounts Officer
↓ Issues “Preclosing Statement”
(not later than 10 weeks in advance)
​DDO

Submits bill in ​GAR 42
​(1 month in advance of retirement)

Withdrawal from Public Account(i.e. GPF) will be by the orders of the Min/Dept in consultation
with the CGA

Deposits
Bearing-Interest Not-bearing interest


Deposits falls under “​Sector K - Deposit & Advances​ “ in​ Public Account
Money is credited as a deposit only under the formal order of the court or other competent
authority

Items not considered as Deposits
●Pay,pension or other allowances remaining unpaid
●Fines (except compensation fines)
●Any refund pending
●Jewel or other property
●Govt promissory notes/other security deposits
●Post office saving bank, and allied deposits such as FD,TD etc.

15. Some points to be noted​:
● The net sale proceeds of unclaimed impounded cattle are kept in deposit for 3 months
and if no claim be made within that time, are to be credited to the proper account.

● The sale proceeds of unclaimed property are not to be placed in deposit at all; under
Police Act 1861, the property itself is to be kept for six months, but money realised by
sale is at once credited to the Govt A/c.

●The sale proceeds of unclaimed perishable property should be held for 6 months in
deposit

●The Police Department should have no deposits except security and earnest money
deposits which should be paid into Government Account under the major head '8443
Civil Deposits'.

●Unclaimed property found by or delivered to a police officer, should. be made over to the
Magistrate.

●Proceeds of sale of old stores or other Government property should be credited to Govt
Account.

Lapsed deposits
Amount lying unclaimed in deposit as on 31st March shall be credited to Govt A/c under
Consolidated Fund
Value If unclaimed for
Upto Rs 25

More than Rs. 25
1 year

3 years

Unclaimed deposits pertaining to contracts,supply orders which are under litigation or arbitration
shall ​not be deemed as “Unclaimed Deposits​” for the purpose of crediting to Govt A/c.