CENTRAL GOVERNMENT ACCOUNT RECEIPTS AND PAYMENTS RULES 1983

CENTRAL GOVERNMENT ACCOUNT (RECEIPTS AND PAYMENTS) RULES, 1983 Receipts and Payments Rules (RPRs) regulate o Custody of Consolidated Fund of India o Contingency Fund of India o Payment of moneys into the Funds o Withdrawals of moneys from the Funds 1

RECEIPTS AND PAYMENTS RULES -applicability o Apply to all financial transactions carried out in a Government office Except To the payment of pensionary benefits 2

RECEIPTS AND PAYMENTS RULES -Purpose o To keep due regard to the authorised grants o To maintain control of financial responsibilities o To carry out financial functions effectively o To justify instances of excess or financial irregularity. 3

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 4

GENERAL RULES VIS-À-VIS INSTRUCTIONS -contd. Handling of cash o. All payments and receipts (cheque or cash) to be noted in the Cash Book (GAR 3) o. Cash Book to be checked by DDO – Rule 13(iii) o. Erasures/ overwriting prohibited – Rule 13(vi) 5

GENERAL RULES VIS-À-VIS INSTRUCTIONS -contd. Receipt of Government dues and Remittances o Rule 18 - Receipts to be entered in Receipt books (Form GAR 6 ) o Rule 18 and 19(a) - Amounts shall be remitted to Banks in Form GAR 7 o Rule 20 – date of receipt of cheque/ drafts o Rule 26 - accounting of receipts 6

GENERAL RULES VIS-À-VIS INSTRUCTIONS -contd. Preparation of Bills -Rules 33, 35 and 36 o To be filled and signed preferably in ink o Erasures/ overwriting prohibited o Account head to be given o To be signed by authorised DDO only o Duplicate bill to be prepared only after certificate of non payment from PAO 7

PERSONAL CLAIMS o Rule 63 - Relates to pay and allowances o Rule 64 - Due date for payment of salaries o Rule 65 – Permission to draw part bills and separate bills Ø Ø Ø on transfer to different DDO retirement transfer outside country 8

PAY BILLS -Preparation o To be prepared in Form GAR 13 o 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 9

RECOVERIES o Income Tax o Licence Fee o General Provident Fund o CGEGIS o Post Office Insurance Fund o Recovery of advances along with interest 10

OTHER ALLOWANCES/ ADVANCES AND RELEVANT REGISTERS Allowances o Medical reimbursement – Form GAR 23 o TA/ LTC – Form GAR 14 -A, 14 -B and 14 -C o GPF advances / withdrawals – GAR 42 Registers o Pay Bill Register – Form GAR 17 o Bill Register – Form GAR 9 11

CONTINGENT CHARGES o 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 12

CONTINGENT CHARGES -contd. o Rule 98 - Types of Contingencies Ø Contract contingencies – Form GAR 29 Ø Scale regulated contingencies – Form GAR 30 Ø Special contingencies – Form GAR 29 or 30 Ø Countersigned contingencies – Form GAR 32 Ø Fully vouched contingencies – Form 13 GAR 29

CONTINGENT CHARGES -contd. Limitations o 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 o No money shall be drawn from the Government account unless it is required for immediate disbursement o Payment to casual workers shall be drawn in contingent bills 14

CONTINGENT CHARGES -contd. Permanent Advances – also called ‘imprest’ o Authority - Head of Departments competent to sanction o Quantum - normally 50% of average monthly contingent expenditure (Rule 90 GFRs) o Utilisation - for emergent contingent expenditure (Rule 90 GFRs, 99 RPRs) o Register – to be maintained for keeping 15 watch

CONTINGENT CHARGES -contd. Passing of bills – from suppliers o Receipts for all sums exceeding Rs 500 shall be o o 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 16

CONTINGENT CHARGES -contd. Registers o Register of sanctions o Contingent Register (GAR 27) -also called imprest register - Rule 110, 111 o Bill Register (GAR 9) - Rule 34 17

DRAWAL OF MONEY FROM PAO o DDOs not having Cheque-drawing powers o o 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 Ø Ø 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 o Types of Payments Ø DDOs authorised to draw cheques for Pay, Allowances, withdrawal/ advances from GPF, short term advances o Cheque books Ø Stock register shall be maintained in Form CAM 1 Ø Account of cheque forms to be maintained in Form CAM 2 Ø Intimation (of use of cheque book) to Bank/PAO shall be sent in Form CAM 3 Ø Physical verification of Cheque Books shall be conducted by and officer other than the DDO 19 twice in a year

PROCEDURE FOR CHEQUEDRAWING DDOs o Cancellation of cheques – Rule 47 Ø Before use, after use and unused cheques o Lost cheques – Rule 48 Ø Indemnity Bond in Form GAR 12 from the Party o Time-barred cheques Ø shall be cancelled by DDO and the cancelled cheque shall be treated as voucher/ subvoucher for issuing a fresh cheque in lieu 20 thereof

PROCEDURE FOR CHEQUEDRAWING DDOs o Letters of credit Ø To be sent in advance keeping in view the proportionate budget provision for 3 months o Register of cheques issued (GAR 4) o Bill Register (GAR 9) 21