भारत सरकार | रक्षा मंत्रालय

रक्षा लेखा महानियंत्रक

Controller General of Defence Accounts

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सरकार में उपार्जन लेखांकन का कार्यान्वयन

1 Under the provisions of Section 21:

Reserve Bank of India Act and the agreement entered into by the Central Government with Reserve Bank of India, general banking business (consisting of receipts, collections, payments and remittances) on behalf of the Central Government, is carried on by Reserve Bank of India as it’s banker. Every branch of the State Bank of India throughout India acting as the agent of the Reserve Bank and conducting Government business.

 

2 Proforma Account:

There is one Central Account in the books of RBI for Defence Services. This is maintained by Central Accounting Section (CAS) of RBI, Nagpur. The balances of the Defence Services have been created Proforma in the books of RBI. Any payment or receipt by Defence Services affects the Proforma Account. The Payments/Receipts made through SBI CMP Fast Plus/SBI e-MRO Portal or by any branch of SBI will be consolidated daily by SBI Government Accounts Department (GAD) and settled (put through) with RBI CAS, Nagpur.

 

3. The balances of the Defence Services have been created proforma in the books of RBI. These balances form part of the balances of Central Government for regulating ways and means arrangements. There is one Central Account in the books of RBI for Defence Services as a whole, but total figures for each Controller (numbering about 32) are available separately in the books of RBI. Reconciliation between the balances in the proforma Account as per RBI and that as per DAD books is an ongoing detailed activity.

 

4. The Proforma Account is affected by the following types of transactions:

  1. The transactions of the Defence Services taking place in the branches of RBI/SBI and associate banks are taken directly against Defence Proforma Account.
  2. Advice in settlement of Inter-Departmental transactions with Central and State Governments. The modalities of settlement are of two types.
    • Direct debit to Defence by RBI on advice from Railway, and Post.
    • Remittance to and from Defence through cheque or advice against claims raised or received in the cases of other Central Ministries and State Governments.

 

5. ACCOUNTING HEADS

The following heads should be operated for adjustment of transactions under the Defence Proforma Account: -

 

"L"-Suspense & Miscellaneous

  1. Reserve Bank Suspense-Classified (00/020/82)
  2. Reserve Bank Suspense-Un-Classified (00/020/83).
  3. Reserve Bank Suspense English Transactions (00/020/84)
  4. Public Sector Bank Suspense (00/020/76)
  5. Remittance into Banks/Treasuries (00/020/80).
  6. Cheques & Bills (00/020/81)
  7. Electronic Advice(e-Cheques & Bills) (00/020/91)
  8. CMP payment (93/020/91)
  9. CMP Rejection (93/020/96)
  10. Reserve Bank Deposits (00/021/00)
  11. e-MRO ( 93/020/80 )

 

NOTE: The corresponding code heads pertaining to AO (DAD), MoD (Civil) and CSD are mentioned in the relevant parts of the Pamphlet of RD&R.

 

6. Concept of e- Focal Point Branch

  1. The procedure of reporting, accounting and reconciliation of transactions is based on the concept of "One PAO- One Focal Point Branch". Under this concept, Focal Point Branches have been introduced in the Ministry of Defence with effect from 01.10.93.
  2. In this procedure, the dealing branches of State Bank of India are linked for the purpose of reporting Defence transactions where the Defence Accounting Circle, which have been authorised by the RBI to transact in Defence Proforma Account, is situated.
  3. The nominated Focal Point Branch acts as a dealing branch. It is responsible for prompt and accurate accounting of the transactions reported to it daily by all the dealing branches linked to it.
  4. SBI CMP Branch, Mumbai is authorized as e-Focal Point Branch (FPB) in civil Ministries /Departments vide CGA OM No. S/11012/1 (12)/Meeting/2012/RBD/47-53 dt 15.01.2016. for payment and collection of receipts.
  5. CMP Centre, Hyderabad will act as link as well as e-Focal Point Branch (FPB) & one point contact for e-Payment and e- Receipt.

 

7. TRANSACTIONS MADE THROUGH CASH MANAGEMENT PRODUCT (CMP), STATE BANK OF INDIA, MUMBAI

SBI CMP has been implemented in Defence Account Department and is the accredited bank in all Non-Civil Ministries/Departments. SBI-CMP Branch, Mumbai is authorized as e-Focal Point Branch (FPB) in Civil Ministries/Departments. Further, SBI CMP Branch, Mumbai will act as e-FPB for e-payments in Defence.

Debit Scrolls will be sent by the CMP Branch on daily basis indicating therein consecutive serial number of the Debit Scroll as per the existing FPB scheme. The Accounts Section will only be given access to the Debit Scroll/Payment Scrolls, DMS and MSS. The pdf file of the Debit Scroll will be downloaded by the Account Section on daily basis. The scroll can be downloaded and a print taken by the authorized person. The data of the Payment Scroll will be recorded in the Debit Scroll Register. For this purpose, a separate folio for the SBI, CMP Branch, Mumbai will be opened in the Register. It will be ensured that the consecutive serial numbers of Debit Scrolls are strictly watched. The missing serial numbers shall be immediately called for from SBI/CMP centre. The register for Debit Scroll and for Minus Debit Scroll will be maintained separately.

 

The debit scrolls will be compiled by the Accounts Section on monthly basis. It will be ensured that the scrolls figures received from the CMP branch are maintained separately. In no case will the transactions received from the CMP Branch be mixed with transactions of the existing system of manual Focal Point Branch Scheme.

 

8. ADVICE OF CLEARANCE

The total amount due to/from Department of Posts, Railways, should be advised monthly to the Reserve Bank of India, Nagpur by the PCsDA/CsDA in the prescribed form for adjustment against the balances of the above Department/Ministry, as the case may be.

These advices should be sent to the Central Accounts Section of the Reserve Bank of India, Nagpur at periodical intervals, viz. on the 10th, the 20th and at the end of the month, the last one being always marked "Final". As a general rule, the advice should be based on accepted vouchers or bills.

As far as possible, a consolidated advice embodying all the transactions relating to Post/Railways/Dept. of Supply during the period should be prepared and sent to the Reserve Bank of India. Extracts of this advice to the Bank should be sent to Post/Railways/Dept. of Supply concerned along with the supporting schedules or vouchers.

Monetary settlement in respect of Defence transactions which are adjustable in the books of AG/P&AO Ministries & Departments of Central Govt. will be in cash.

 

9. MEMO OF CLEARANCE BY THE RESERVE BANK

The Reserve Bank will, on receipt of each advice, make the necessary adjustment in the account of the party concerned and issue intimation both to the debtor and to the creditor party in respect of transactions. It should be watched that there is no delay in the receipt of such intimations from the Bank.

 

10. MONTHLY SETTLEMENT ACCOUNT

(a) As soon as the accounts of a month are closed, the PCsDA/CsDA shall prepare a monthly settlement account in the form given in prescribed form for the amounts booked in his account working upto the total net debit or credit advised to the Reserve Bank during the month and send it to the Accounts Officer, Post/Railways. This account will cover only those items, the initiative for which rests with the Defence Department.

(b) Similarly, a monthly settlement account from the Accounts Offices of Railways/Posts, Ministry of External Affairs (in respect of London, Washington and other Embassy transactions) with which the Defence has an account, will be received every month in respect of items for which the initiative rests with them.

 

11. The closing balances intimated by the RBI, CAS, Nagpur can be broadly divided into three parts-

 

These balances are supported with Bank wise and date wise details of settlements with the RBI, CAS. Therefore, reconciliation of monthly and progressive transactions will be carried out RBI PAD/SBI wise and Department wise {Railways/Posts/MEA/Department of Supply /High Commission London, Nodal branches of the PSBs (for pension transactions)} etc. While the unreconciled amount of RBI transactions taking place at Public Account Department will be classified under head RB Suspense Unclassified (03/020/83), the unreconciled transactions taking place at FPB of SBI will be transferred to PSB Suspense (03/020/76). The unreconciled transactions of Settlement Accounts {pertaining to RB Suspense Classified (00/020/82)} will be transferred to head RB Suspense Unclassified without any prefix i.e 00/020/83.