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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

ExceptTo the payment of pensionary benefits

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RECEIPTS AND PAYMENTS RULES

-Purpose

To keep due regard to the authorised grantsTo maintain control of financial responsibilitiesTo carry out financial functions effectivelyTo 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 cashAll 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 42Registers 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)