CENTRAL GOVERNMENT ACCOUNT (RECEIPTS AND PAYMENTS) RULES, 1983

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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)
• Separate accounts for non-Government money Rule
  13(vii)

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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 GAR 29

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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
  Cheque-drawing powers should be drawn in favor of
  PAO

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PROCEDURE FOR CHEQUE- DRAWING 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 twice
  in a year
• Writing of Cheques shall be done in indelible ink
  only

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PROCEDURE FOR CHEQUE- DRAWING 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/ sub-voucher
  for issuing a fresh cheque in lieu thereof

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PROCEDURE FOR CHEQUE- DRAWING 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)