SECTION III

CASH BOOK AND OTHER ACCOUNTS RECORDS

1. Cash Book:
Earlier two cash books were prescribed, TR-4, and AIR A- 37. The former was to
record payments of salaries of staff. The latter was to record payments drawn by cheques
by various Kendras. Since the procedure of payment of salaries to staff artists was
different from 1-10-76 in respect of offices situated shere PAOs are functioning from
those having cheque drawing powers for salaries, uniform procedure was not being
followed by Kendras. Some Kendras were accounting staff artists salaries also in AIR A
37 as per old procedure. With the introduction of Departmentalised Accounting Scheme
and the Central Government Account (Receipts and Payments) Rules, 1983, the
procedure to be followed is different. As per the instructions contained in the CGA (RP)
Rules only, one cash book in form GAR 3 should be maintained. Maintenance of AIR A-
37 is dispensed with.
[Authority: Chief Controller of Accounts U.O. No. G-11502/26/83-P&A dt. 1.10.1986]
Cash Book and General Instructions for Handling Cash
2. Every DDO should maintain a Cash Book in form GAR 3. All monetory
transactions should be entered in the Cash Book as soon as they occur and attested by the
DDO in token of check. An 'account payee' crossed cheque of Bank draft drawn by PAO
in the name of a third party and routed through the Departmental Office merely for the
purpose of delivery to the recepient thereof should not be entered in the cash book. The
receipt and delivery of such cheques and bank drafts should be recorded and watched
through a separate Register of Valuables. (GAR5)
3. Cheques issued by the DDO's which are encashable in his capacity as DDO (self-
cheque) alone need be entered in the Cash Book. Other cheques drawn by him in favour
of casual artists and other parties and entered in the cheque issue register should not be
entered in this Cash Book.
4. The Cash Book should be closed regularly and completely checked. The DDO
should verify the totalling of the Cash Book or have this done by some responsible
subordinate other than the writer of the Cash Book and initial it as correct.
5. At the end of each month, the DDo should verify the Cash Balance in the Cash
Book and record a signed and dated certificate to that effect. In regard to discrepancy
noticed therein, the instructions contained in Section V of Chapter 2 of the GFR, 1963 be
followed. In case, verification of cash balance is not possible on the last working day of a
month, it may be done on the first working day of the next month before making any
transactions.
6. Entries made in the Cash Book regarding remittance of receipts to the bank for
credit into Government account should be attested by the DDO with reference to the
bank's acknowledgement on the pay-in-slips or challans. When the receipt is actually
shown on the receipt of scroll from the bank, the actual date of realisation of the cheque
or draft should be indicated in the Cash Book against the orginal entry.
7. Any erasure or over-writing of an entry in the Cash Book is strictly prohibited. If
a mistake is discovered, it should be corrected by drawing the pen through the incorrect
entry and inserting the correct one in Red Ink between the lines and all such corrections
should be attested by the DDO.
8. DDO should not handle money which does not belong to the Government. Where
under any special sanction, the DDO deals with both Government and non-Government
money in his official capacity, the Government money should be kept in a Cash Box
separate from the non-Government money and the transactions relevant to the latter
should be accounted for in a separate set of books and kept entirely out of the
Government account.
9 The Cash Books should be bound in convenient volumes and their pages machine
numbered. Before bringing a Cash Book into use, the DDO should count the number of
pages and record a certificate of count on the first page of the Cash Book.
10. If large number of bank drafts/ cheques etc. are received by any office, each entry
need not be made in the Cash Book. It would be sufficient, if the total of daily entries
pertaining to the same classifications from a Register of Valuables (form GAR 5)
maintained for the purpose is carried to the Cash Book giving cross references in the
latter to the Serial Numbers thereof in the former. Similarly, if large number of money
orders are received, the details may be entered in the register of money orders in form
Annexure-5 and total of daily receipts entered in the Cash Book with suitable cross
references.
11. As far as possible, no line should be left blank in the Cash Book. If any space in a
page of the Cash Book or part of the page has to be left blank for any reason, a diagonal
line should be drawn to cancel the blank space so that it may not be possible to make any
subsequent entries therein. Interpolation of entries should be avoided as far as possible.
But when it becomes necessary to make any entries between the two lines or to make any
additions, such additions should invariably be attested and dated by the DDO.
12. Cheque received in demand of Government dues should be entered in the Cash
Book on the receipt side, as if they were cash on the date on which they are received. In
case a cheque is dis-honoured, necessary write back entries on both sides of the Cash
Book should be made.
13. The DDO who signs the endorsement on the reverse of the self-cheque is
responsible to ensure that the item is entered promptly on the receipt side of the Cash
Book. He should insist that the self- cheque is submitted to him for signatures along with
the Cash Book with the relevant entry. If this is not possible, he should record in a
separate register and watch the entry in the Cash Book, when it is put up for signature.
14. Re-coupment of imprest made by drawal of self-cheques should also be accounted
for in the Cash Book, as also the expenditure from imprest incurred daily.
15. Where the Head of Office is not the disbursing officer, the surprise counts of Cash
at least 6 times in a year should be made by the Head of Office or any senior officer
nominated by the Head of Office. The details of the actual balance should be recorded
and certicicate of count of cash recorded specifying both in words and figures. The actual
cash balance and of re-conciliation with the book balance should be recorded below the
closing entries by the verifying officer.
Register of Cheques Issued
16. Register of cheques issued in form GAR 4 is to be maintained by all DDO's.
Entries for the cheques issued daily are to be made in this register. Columns 1 to 8 should
be completed at the time of signing the cheque. After daily payment scrolls are received
from the bank, date of encashment of the relevant cheque is to be noted in column 10 and
initialled by the DDO in column 11. The progressive total of assignment and the balance
in assignment account should be entered under Columns 12 and 13 daily.
17. Since Maintenance of AIR A-37 is dispensed with, it is necessary to indicate
the Head of Account to which a particular payment relates in the remarks
column 14. An abstract should be drawn daily after the total of the cheques
issued is struck giving the break-up of such totals into different Heads of
 Expenditure like PPSS, Royalty etc. In the case of offices drawing cheques for
payment of contingencies, it is enough if 'Contingencies is entered in the
remarks column for all contingent payments.

18. Register of Valuables

Register of Valuables in form GAR 5 should be maintained in which entries
relating to the receipt of cheques, drafts etc. and their disposal are entered. This is mainly
for the cheques etc. received from PAO's Offices. In some Offices, if large number of
receipts are received by cheques/ drafts, they should be accounted for in this register and
totals of such cheques daily posted in the Cash Book GAR 3. The register should be
reviewed by the DDO to ensure that no item is pending. If any cheque is dis-honoured, a
note may be made against the relevant entry in the remarks column for further action.
19. Reconciliation of Cheques
Reconciliation of Cheques issued during a month and encashed by the bank is to
be done. Since entries in column 10 of GAR 4 are made with reference to daily payment-
scrolls received from banks, a list of such unpaid cheques on the last day of each month
should be drawn and re-conciled as detailed below:-
Rs.
(i) Amount of uncashed cheques at the ............................
beginning of the month:
(ii) Total of cheques issued during the .............................
month: Total
(iii) Amount of cheques encashed ----------------------
during eh month (Totals of daily ----------------------
payments indicated in Bank
Scrolls):
(iv) Balance uncashed cheques at the ...........................
close of the month, as per details --------------------
below;
Details of Uncashed Cheques:
S.No. Cheque No./Date Amount .............................
 Certificate of refonciliation should be sent to the PAO every month. Any
discrepancy noticed should be immediately got rectified by bringing this to the notice of
the bank/PAO.
20. Period of validity of a Cheque
Cheque shall be payable at any time within three months after the month of issue;
thus a cheque bearing any date in January in payable at any time upto 30th April.
Note: The Provisions of this Rule do not apply to cheques drawn on local banks by
the Indian Missions and posts abroad. The period of currency of cheques in these
cases will be determined according to local regulations of the country concerned.
[45 of CGA(RP) rules]
21. Procedure for re-validation of a time-barred cheque etc.
(1) A time- barred cheque may be received back by the drawer and in a case where its
amount was not cancelled and written back in the accounts in accordance with the
provisions of Sub-Rule (2) of Rule 47 (22) and in no case later than 1 year from its
original date, may be revalidated under the signature of the drawer by changing the date;
otherwise, a new cheque may be issued in lieu thereof, after he satisfies himself about the
reasons for its non encashment and also justification for re-validation or issue of a new
cheque in lieu. The fact of receipt of the time barred cheque and action taken should be
noted on its counterfoil. Where the drawer of the cheque is a cheque drawing D.D.O. he
should deface it suitably and forward it to the pay and Accounts Office along with the list
of payments, in support of the item representing the drawal of the new cheque.
(2) In the event of the non-return of the time-barred cheque to the drawer, the drawer
should, on the expiry of the prescribed period of 3 months after the month of issue of the
cheque request the payee either to return the cheque or explain the causes, for its non-
return and take further action, as may be necessary, in terms of the provisions of Rule 47
or 48 (22 and 23) as the case may be.
[46 of
CGA(RP) Rules]
22. Procedure for cancellation of a cheque
(1) When it is necessary to cancel a cheque (i) In cases where the cheque is not
issued, its cancellation should be recorded with dated signature on the
 counterfoil and the cheque should be destroyed; (ii) Where it is issued and
withdrawn, after similar note on its counterfoil, it should be defaced and
forwarded to the pay and Accounts Office where the drawer is a cheque
drawing D.D.O. ; entries in the accounts should be suitably reversed; (ii) If the
cheque is not in the drawer's possession, after satisfying himself with
reference to his records (namely payment and error scrolls and register of
cheques delivered) that it is not paid, he should promptly send an intimation
by registered post (acknowledgement due) to the branch bank on which it is
drawn to stop payment of the cheque. In case the drawer is a cheque drawing
DDO he should inform the Pay and Accounts Office. If the currency of the
cheque has not expired at the time of sending the intimation, the bank shall
acknowledge in writing in the form indicated in Clause (i) of Sub-rule (2) of
Rule 48 that it has kept a note of the 'Stop-Payment Order'.
(2) A cheque remaining unpaid for any cause, six months after the month of its
issue and not surrendered for renewal should be cancelled in the manner
indicated in Clause (iii) or Sub-Rule (1) with the difference that no
acknowledgement of the stop order may be insisted from the bank. Its amount
should also be written back in the accounts.
[46 of
CGA(RP) Rules]
23. Lost Cheques
(1) A request for the issue of a cheque in lieu of a cheque alleged to be lost, may be
entertained if the request is received by the Pay and Accounts Officer or Accounts
Officer or Cheque drawing DDO who had issued the original cheque, within a period of
one year from the date of issue of the original cheque, irrespective of the date on which
the relevant claim had accrued. However, the concerned Principal Acounts Officer may,
nevertheless, order entertainment of such a request received by the Pay and Accounts
Officer or Accounts Office or Cheque Drawing D.D.O. within a period of 3 1/2 years
from the date on which the relevant claim had become due, wherever this is beneficial.
(2) The pay and Accounts Officer shall proceed with a request relating to a cheque
issued by him and which satisfies the above conditions in the manner stated below:
(i) The Pay and Accounts Office should send an intimation by registered post
acknowledgement due to the bank drawn on regarding the alleged loss of the cheque and
advise it to stop payment if the cheque alleged to have been lost is presented for payment
thereafter. If the currency of such a cheque has not expired in terms of Rule 45 ibid at the
time of sending such an intimation the bank shall acknowledge in writing in the following
form, that it has kept a note of the Stop Payment Order:-
"We acknowledge receipt of your letter No: ........................... dated
.......................... and advice having noted to stop Payment of cheque No: ................ dated
................... for Rs. .............................Ruppes ............................ favouring
.......................................................... In this connection, it is certified, that cheque No:
............................ dated .................................. for Rs. ..................................... reported by
the drawing officer to have been drawn by him on this bank in favour of .......................
will not be paid if presented thereafter.”

In case, however, the currency of the cheque alleged to have been lost has expired
when the intimation regarding loss of cheque is sent to the bank, no acknowledgement of
the Stop Payment Order may be insisted from the Bank. The Postal acknowledgement
may be treated as sufficient for the record of the Pay and Acounts Office.
(ii) The Pay and Accounts Officer should satisfy himself with reference to the records
maintained in his office such as the payment or error scrolls received from the
paying bank and register of cheques delivered, that the payment of the cheque in
question has not been made. He should also keep a suitable note on the
counterfoil of the lost cheque and against the relevant entries in the register of
cheques delivered and paid voucher regarding the issue of a fresh cheque in lieu
of the lost one.
(iii) The party requesting for the issuance of a fresh cheque in lieu of the lost one
should execute an indemnity bond in form GAR 12. However in the case of a
Government Department, Public Undertakings wholly owned by Government or
the bank, the execution of such an indemnity bond is not necessary but a fresh
cheque should in these cases, be issued only on receipt of a certificate that the
cheque alleged to have been lost was not received by them or having received the
 same, it was lost and further that it will be returned to the Pay and Accounts
Office if found afterwards.
(iv) On completion of the requirements in Clauses (i) to Caluses (iii) the Pay and
Accounts Officer may issue a fresh cheque in lieu of the lost one under intimation
to the drawee office.

Note: If the currency of the lost cheque expires on Saturday, the Pay and Acounts
Officer shall also verify the scroll of cheques paid for the subsequent working
day of the bank for purposes of Clause (ii) and Sub-rule (3).

(3) When cheque drawing D.D.O. reports to the paying branch of the bank about a
cheque issued by him having been lost the bank shall record a 'Stop' against the cheque
and issue an acknowledgement in the form given in Clause (i) of Sub-Rule (2). On
receiving a copy of this acknowledgement from the said cheque Drawing D.D.O. the Pay
and Accounts Officer concerned will after verification of his relevant records such as
register of cheques delivered and after keeping a suitable note against the relevant entry
in that register, issue a non-payment certificate to the cheque drawing D.D.O. in the
following form:-
"Certified that cheque No.......................... dated............... for Rs. .................
reported by (the drawing officer) to have been drawn by him on ......................... branch
of ........................ bank in favour of ............................ has not been Paid".
The cheque drawing D.D.O. will note particulars of the non-payment certificate
received by him against the relevant entry in the office copy of the list of payments, to
indicate that the original cheque has not been paid and it has been 'Stopped' from
Payment. A similar note will also be made by him on the counterfoil of that cheque and
office copy of the relevant paid voucher before issuing a fresh cheque in lieu thereof.
Provisions of clause(iii) of Sub Rule 2 will be followed for the purpose of issues of a
fresh cheque and the number and date of the fresh cheque will also be noted on the list of
payments, paid voucher and counterfoil of the old and cancelled cheque. While the
paying bank need not thus issue 'non-payment certificate' there will be no change in their
responsibilities in regard to lost cheques. All usual precautions will continue to be
exercised by them with a view to ensuring that a cheque in respect of which 'Stop' advice
has been received, is not subsequently paid.

(4) If it is found afterwards that the original cheque had been paid, the Pay and
Accounts Officer will take up the matter with the paying branch telegraphically and stop
payment of the renewed cheque if not already paid. He will also reverse the entries made
in the relevant record, (including counterfoils) on this account on receipt of confirmation
of this fact from the paying branch. In case the renewed cheque is reported to have been
paid by them, he will place the paid amount under the head of account," 858-Suspense
Accounts-Suspense Account (Civil)-cheques cancelled but paid "till the matter is
investigated and the amount is recovered or written off. The paid cheque will also be
removed from the payment scroll and kept in the personal custody of the Pay and
Accounts Officer till then. In case the fact of such payment is noticed by the drawing and
disbursing officer, he will report the matter immediately to the paying branch and will
inform the Pay and Accounts Officer accordingly by a telegram for further action.
[48 of CGA(RP) Rules]

5.3.24 Grant of receipt to the Payee: (1) Receipt in form GAR 6 should be issued to the
parties from whom payments towards Govt. dues are received, after ensuring that
necessary entries on the receipt side of the Cash Book are made. In case receipt is issued
before making entry in Cash Book DDO should ensure that Cash Book entry is made on
the same day.
(2) Where money is realised not in cash but by recovery from a Payment made on a
Bill setting forth full particulars of the deduction receipt may be granted only if specially
desired by the payer, the fact of the recovery having been made by deduction from the
bill being clearly recorded on the receipt.
[21 (12) CGA(RP) Rules]

5.3.25 Form and custody of receipt books: (1) Receipt Books in machine numbered
Form GAR 6 may be obtained from the Central Form Store, Calcutta. This standard form
shall be used by all Government Officers receiving money on behalf of the Government
unless any special form of receipt is prescribed by Departmental regulations to suit the
convenience of any particular department or office.
(2) The Receipt books must be kept under lock and key in the personal custody of the
Officer authorised to sign the receipt on behalf of the Government.
(3) Before a receipt book is brought into use, the number of forms contained therein
shall be counted and the result recorded in a conspicuous place in the book over the
signature of the Government Officer in charge of the book. Counterfoils of used receipt
books shall be kept in his personal custody.

5.3.26 Issue of duplicates and copies of receipts: No Government officer may issue
duplicates or copies of receipts granted for money received on the allegation that the
originals have been lost. If any necessity arises for such a document, a certificate may be
given that on a specified day a certain sum on a certain account was received from a
certain person. This prohibition extends only to the issue of duplicates on the allegation
that the originals have been lost and does not apply to cases authorised by these rules or
by special orders of the Government in which duplicates have to be prepared and
tendered with originals.

5.3.27 Register of Non-Government Money

(i) Recoveries towards dues to co-operative societies etc are made from salaries of
staff. These are not shown in the recovery columns of Pay rolls but shown against
"Outside deductions" columns in the Acquittance Roll (GAR 24 (Annexure 12). A
separate register is to be maintained in the following form to keep an account of such
recoveries and their payments to the Parties concerned.

------------------------------------------------------------------------------------------------------
Date S.No. Name of official Outside deductions Total
Remarks
Co.op society LIC Court Misc. Rs.
attachment
------------------------------------------------------------------------------------------------------
1.
2.
3.
 4.
------------------------------------------------------------------
Total
------------------------------------------------------------------
Payment details
1. Paid to Co-operative Society ....................
vide Receipt No...................... dt. .................. Balance .....................................
2. Paid to LIC ........................
vide Receipt No...................... dt. .................. Balance .....................................

(2) Totals posted in this register should be reconciled with the total outside
deductions indicated in different acquittance rolls. During the first week of each month
the amounts recovered should be remitted to the parties concerned with full details of
such recoveries and their acknowledgement obtained. Entry for such payment should be
made on the same day in the register which should be put up for check and signature of
DDO, who will ensure that all such moneys are paid to the parties promptly.
(3) Whenever Physical verification of cash is carried out on the last working day of
the month or at any other time, Cash balances as entered in this register are also to be
verified and certificate recorded by verifying officer in this register simultaneously with
the Verification certificate in Cash Book.

5.3.28 Register of Pay and Allowances

Register of Pay and Allowances should be maintained separately for Non-
Gazetted Staff, Gazetted Staff and Staff Artists. In these registers, posting of figures
from the pay bills/abstract of pay bill register and TA Bills etc. are to be posted. The
totals should be struck at the end of the month and included in the monthly statement of
expenditure. This will be useful for sending quarterly returns of allowances to the
Directorate.
Note: At present, Staff Artists Salaries are accounted for under on Sub-Head "Fee to
Staff Artists". Since most of the Staff Artists posts have been converted as Government
servants posts, it will be useful if the break-up for various allowances is maintained for
staff artists also as for regular Government servants.
29. Payment of travelling allowances & medical reimbursement charges in respect of
Gazetted Officers paid by PAO/DDO is posted in the Pay and Allowances Register. For
salaries of Gazetted Officers, figures indicated by the PAO, IRLA in the monthly abstract
are taken into account.
30. Monthly Statement of Expenditure
Monthly Sttement of Exenditure in the prescribed form (DD-A-64) is to be sent to
the Directorate by 5th of the following month. In this statement, expenditure for the
month as posted in (i) Contingent Register; (ii) Pay and Allowances Register; (iii)
Subsidiary Register etc. are taken. This statement is to be prepared separately for Non
Plan, Plan, NLF etc, with reference to the sanctioned Budget Grant.
31. Maintenance of GPF accounts of Group 'D' Employees
The work connected with the maintenance of G.P.F. Accounts of all Group 'D'
Employees has been transferred to Heads of Offices from 1.4.60. The procedure to be
followed is given below in brief:
1. Head of Office will test the eligibility of the new Subscriber under G.P.F.
(C.S.) Rules and assign account number to him.
2. Nomination in the prescribed form should be obtained.
3. Schedule of GPF deductions made from Salary should be prepared in
dupoicate. One copy will be filed with the office copy of the Pay Bill. The
other copy is used for posting the Ledger.
4. Bound Ledger in form (CAM) is to be maintained and monthly recoveries
posted.
5. Broadsheet in form (CAM-48) is to be maintained and recoveries posted with
reference to the entries in Ledger.
6. General Index Register in form CAM. 44 is to be maintained in which
particulars of all the subscribers are entered.
7. Nominations obtained should be kept separately under safe custody and
annually verified.
8. Applications for advances/ part final withdrawals are to be scrutinised by
Heads of Offices before sanctions. DDO's authorised to draw cheques for
salaries etc., will draw cheques for such advances/ withdrawals etc. others will
draw on presentation of bill to PAO.
 9. In the case of tranfer of Subscriber to one office to other, his account will be
transferred alongwith LPC to the new Head of Office with a statement
showing the opening balance, deductions/ withdrawals during the year and the
closing balance on the date of transfer. A Copy of the statement should also be
sent to PAO. A copy of the Subscriber Ledger Account and his nomination in
original should be sent to the new Head of Office.
10. Total debits/ credits in the Broad Sheet should be reconciled monthly with
PAO's figures and certificate furnished.
11. Annual Statement in form XI showing the total credits/debits for the
preceeding year should be sent to PAO by 15th May every year.
12. Interest will be calculated at the rate prescribed from time and statement of
interest furnished to PAO by 15th May for necessary transfer entry.
13. After the Ledger accounts are closed and interest posted entries are to be made
in the Pass Books issued to the subscribers.
14. Procedure for final payment is the same as for other employees except the
cheque drawing DDO's will make payment direct while others will present the
bill to PAO. In all cases the accounts should be carefully scrutinised before
authorising final payment.
15. The accounts will be audited by the Audit Party and Internal Check of PAO.
32. Security arrangements for Cash
1. The cash chest should be embedded in the wall or on a raised platform. The
chest should have two sets of keys each in duplicate. One key should be with
the Cashier and the other with DDO. The duplicate set of keys should be
deposited with the Bank (CAM.13.11.1) in a sealed cover and
acknowledgment obtained and kept with an entry in valuable documents
register safely. The sealed cover should be opened, verified and re-sealed
every year.
2. Cash Box used by the Cashier should be fixed on the Table used by the
Cashier for day-to-day work. At the close of the day cash available in the cash
box should be returned and kept in the Chest.
3. Cash counter should be provided to the Cashier which should be used for all
transactions.
 4. Armed Guards should be provided to the cashier for escorting on the pay day
and on there days when transactions are heavy.
5. Proper steel box or good Brief Case (and not leather Bag) should be used by
the Cashier for bringing cash from the Bank.
CHEQUE BOOKS
33. Cheque Books are to be obtained by the DDO From the PAO concerned as and
when required. They are not to be obtained from the Bank.
34. Instructions for indenting, safe custody, issue and accountal of cheque books in
Departmentalised Accounting System are given in Annexure C to Chapter I of Civil
Accounts Manual.
35. DDO's will maintain the account of cheque books in form CAM 1 and the account
of cheques used daily in form CAM 2.
36. Every 6 months in April and October, stock taking of the cheque books should be
done by an officer other than the DDO and certifiate of physical account recorded in the
register. Stock taking should also be done whenever there is a change of DDO.
37. Before the cheque books are brought into use, the DDO should send intimation in
form CAM 3 to the bank and the PAO concerned of the serial number of the cheque
books and the number of cheques contained therein.
38. Type of Cheques
There are three categories of cheques, namely, A,B & C cheque. 'A' Type cheques
are 'Negotiable' and are to be used for payments to Gazetted officers for personal claims
and suppliers of stores, public sector companies and Corporations and to the artists etc.
As a safeguard against fraudulant payment, all non-salary cheques in excess of Rs. 250/-
and salary cheques in excess of Rs. 1,000/- shall be crossed and marked 'Account Payee'.
In respect of payment to the Casual Artists, cheques are always issued duly crossed and
marked "Account Payee" irrespective of the amount of the cheque.
39. 'B' cheques are issued as open cheques and mainly for self-cheques drawn by the
DDO. In some cases, the Drawing Officer may issue such cheques in favour of another
disbursing officer for the purpose of enashment and disbursement to the staff at an
outside place. These are non-transferable and drawn in favour of the payee by his official
designation.
40. 'C' cheques are not encashable and not payable in cash, but creditable to
Government account only. These are meant for payment on inter-departmental or inter-
Governmental claims.

1. First Payment of Pay, allowances, allowances etc.

When the name of a Government servant appears for the first time in a pay bill,
the bill shall be supported by a Last Pay Certificate in the form GAR 2 prescribed for the
purpose; if the Government servant did not previously hold any post under the
Government or is re-employed after resignation or forfeiture of past service a certificate
by the Drawing and Disburshing Officer to the effect that the Medical Certificate of
fitness in the prescribed form has been obtained in respect of the Government servant
must accompany the bill in conformity with and if so required by any rule or order
governing the conditions of the service to which he belongs. Where the competent
authority under any rule or order authorises the drawal of pay and allowances of a newly
appointed Government servant for a period not exceeding two months without a medical
certificate of fitness, a certificate to this effect shall be furnished in the first pay bill. If a
pensioner is re-employed, the fact shall be stated in the bill.

2. Bills for pay and allowances and leave salary shall be prepared in Form GAR 13.
Separate bills should be prepared for (i) establishments whose charges are debitable to
different heads of account, (ii) Personnel to whom salary is payable individually by
cheques and (iii) Group 'D' employees. Permanent and temporary establishments may be
included in one bill but shown separately. It should be divided into separate sections,
programme, engineering, administration etc. Scale of Pay and total No. of sanctioned
posts should be indicated for each category of post. While sanctioned strength may be
shown for permanent posts. reference to sanction for creation/ continuance of posts
should be indicated for temporary posts. Names of every incumbent (except Gr. 'D' staff)
shall be shown against each post and the rates of pay and allowances claimed for each
post shall also be shown. When pay and Allowances are drawn for a portion of a month,
necessary details with reasons should be given. Vacant posts, if any, should be indicated
clearly against the relevant serial number.
 [66(1), 66(2) of CGA (RP) rules]

3. Entries in all the money columns of the bill shall be totalled separately under each
section and part; the totals written in red ink should be checked by the DDO or by
responsible person other than the person preparing the bill.

Note: A Pay Bill Register in Form GAR 17 and abstract of Pay Bill in form GAR 18
shall be maintained, the former being in the form of a ledger for recording the dues
payable and deductions made in respect of each claim for pay and Allowances of a
Government servant and the latter being an abstract of Pay and Allowance bills
presented for payment No. office copy of a regular monthly pay and allowances bill need
be maintained, but a Bill check register in Form GAR 19 shall be maintained. Which will
be made use of in preparing the sectionwise acquitance rolls in large establishments
where pay is disbursed through Section Supervisors. In small establishments where pay is
disbursed directly by the cashier, this register is not required, but net total can be copied
out on acquitance roll from each bill.

4. Absentee statement

The monthly bill shall be supported by an absentee by an absentee statement in

Form GAR 20 if a Government servant. other than Group 'D' was absent during the
month either on special duty or suspension, or without leave other than casual leave, or
when a post is left vacant substantively whether any officiating arrangements have or
have not been made against it.

[67 of CGA (RP) Rules].

5. Increment Certificate:

To the first bill in which a periodical increment is drawn, a certificate in form

GAR 21 shall be appended. Certificate 2 printed in form GAR 21 should be filled in
cases of increments other than the annual increments, duly supported by details,
Similarly, where increment involves crossing of Efficiency Bar stage, the increment
certificate should be supported by orders of the competent authority allowing the official
to cross the EB.
 [68 of CGA(RP) Rules]

6. Claims for HRA, CCA and other fixed allowances should be supported by the
certificates if any prescribed from time to time.

[69 of CGA (RP) Rules]

7. Deductions/ Recoveries from Pay bills:

Find deductions: DDO is responsible for noting down and ensuring proper
recovery of subscription to GPF/CPF from the salary of the officials. The amount of
subscription, subject to the minimum limits prescribed from time to time (at present 6%
of pay) should be recovered from pay bills and the requisite particulars entered in
separate schedule in form GAR 41. Separate schedules should be prepared for subscribers
whose GPF accounts are maintained by different PAO's. In the case of Group 'D' staff
schedules are to be kept with the office copy and need not be sent to PAO. A certificate
in Form XII indicating the total amount deducted towards subscription and refunds
should be attached with original pay bills.

Note: Recovery of subscription is compulsory for new entrants after completion of

one year but they may choose to subscribe even earlier. The accounts of officials
transferred from one circle to another should be got transferred to the new circle
and new GPF a/c. allotted by the PAO of the latter circle.

8. Postal Life Insurance Premium: Recoveries of subscription on PLI are to be

effected at the rates intimated by P&T Department and the chedules prepared in form
GAR 40. Separate register is to be maintained by offices where Pay bill Register is not
followed.

9. Income Tax Deductions: Income Tax to be recovered from each official should
be worked out at the beginning of year and deductions made monthly at proportionate
rate. The assessment of tax should be reviewed by the middle of the year in September/
October and necessany adjustment made I the recoveries for the subsequent months.
Details of Life Insurance and other savings and any other details affecting calculation of
tax should be obtained from the officials at eh time of review. Final I.T. caluculation
should be made in the Ist week of February and the balance due for the year recovered
from Pay Bill for February. A certificate of total tax deducted for the year will be issued
to each official at the end of the year.

[71 of CGA(RP) Rules]

10. House Rent/ Licence Fee Deduction: Recoveries are to be make as per the
standing demand statements issued by Government of India. Estate Ofices/ State Govt.
etc. and the details furnished in the schedules attached with Pay Bills. Separate statement
should also be sent to the Estate office every month stating details of recoveries made.
[72 of CGA(RP) Rules]

11. Profession Tax: Recoveries of profession tax levied under an Act of a State
Government should be made from the salaries of Government servants at the rates
prescribed.

[79 of CGA(RP) rules]

12. Dues to Co-operative Societies: Dues to Co-operative societies registered under

the various Co- operative Societies Acts. Where such Acts impose a statutory obligations
on the Government to effect such recoveries shall be recovered from the salaries of
Government officials. Even at places not covered by the said Act, recoveries can be made
if the Government servant authorizes the DDO in writing to effect such recoveries.

[79 of CGA(RP Rules]

13. Court Attachment : (1) When the Pay of a Govt. servent is attached by any
order of a Court of Law, it is the duty of the officer receiving the attachment order to see
that the proper deduction is made from the Pay of the Govt. servant concerned and to
keep a record of such deductions in form GAR 22.

(2) Salary to the extent of the first Rs. 500/- and two thirds of the reminder is
exempted from attachment (salary does not include various allowances e.g. DA, CCA &
HRA etc. exempted from attachment).

Note: For procedure on the action to be taken on receipt of a second or subsequent

order and other details Rules 74-77 of CGA(RP) Rules 1983 may be referred to.

14. Issue of Last Pay Certificate:

In all cases of transfers on deputation and transfers, Last Pay Cetificate in form
GAR. 2 should be issued by the concerned DDO to the new DDO indicating therein the
rates of Pay and allowances drawn upto the period indicated in the LPC and recoveries
effected and to be effected.

[81 of CGA(RP) Rules]

15. Drawal of arrears pertaining to a post held previously

The Pay and allowances due in respect of the old post (on account of a refixation
of Pay & Allowances) which could not be drawn at the time of a transfer, may be drawn
by the Drawing and Disbursing Officer who is responsible to drawn and disburse
emoluments of the Government servant against the new post. Due and Drawn Statement
in respect of arrears should be prepared by the latter Drawing and Disbursing Officer and
sent to that of the earlier office or parent office as the case may be, for verification of the
claim. The earlier office or parent office may check these documents, make entries in
their records and return to the concerned drawing officer with a certificate that the arrears
relating to the Government Servant have been noted in the relevant office copies of the
bills. On receipt of the ‘Due and Drawn Statement’ duly vetted, the arrear bill may be
drawn. If inter-departmental adjustment is required in regard to the arrears, the concerned
office shall record the classification and acceptance of the debit.
[83 of CGA(RP) Rules]

16. Payments of Pay, leave salary etc. through agents

(1) Save as hereinafter provided, pay and allowances or leave salary may be
paid only upon the personal claim of the Government servant concerned, and to his
personal receipt, and not otherwise, except under the special authority in each case of the
Government. The Government servant may be allowed to receive payment through a
messenger duly authorized by him to receive the money on his account provided that the
Government Servant’s formal acquitance is produced by the messenger and in such a
case, the Government accepts no responsibility in respect of money, cheque or draft that
may be handed over to the messenger. [85 of CGA(RP) Rules]

17. Arrear Claims

 (i) Claims against the Government which are not preferred within one year of
their becoming due would attract the provisions of Rules 82 to 88 of the General
Financial Rules 1963. After relevant requirements thereof are satisfied they may be
presented to the Accounts Officer for pre-check payment; provided further that this rules
shall not apply to claims on account of arrears of pensions, the payment of which is
regulated by rule 369 of the Treasury Rules, of the Central Government.
[32 of CGA (RP) Rules]

(2) Arrears of pay. fixed allowances or leave salary shall be drawn not in the ordinary
month bill, but in a separate bill, the amount claimed for each month being entered
separately with quotation of the number and date together with the encashment of the
monthly bill from which the charge was omitted or withheld or on which it was refunded
by deduction, or of any special order of competent authority granting a new allowance or
an increase in pay. A note of the arrear bill shall invariably be made in the pay bill
register in Form GAR 17 or in the office copy of the relevant bill for the period to which
the claim pertains, over the dated initials of the drawer of the arrear bill in order to avoid
the risk of the arrears being claimed once again. The drawing Officer shall also record the
following certificates on the arrear bill under his dated signature.

i) That no part of the amount claimed has been drawn previously.

ii) That a note of the arrear claim has been made in the Pay bill register or in the
office copy of the bill, as the case may be, for the period which the claim pertains.

Subject to the conditions laid down in Rule 32 [Sub para (1) above] arrears bills
can be presented at any time and may include as many items as are necessary. [89
of CGA(RP) rules]
18. Travelling Allowance Bills:

The bills shall be prepared in form GAR 14 along with claims in form GAR 14A
or 14B, the instructions printed on the form being strictly followed, as also various
provisions in TA Rules.
[90 of
CGA(RP) Rules]
19. Leave Travel Concession:
Bills claiming LTC should lbe prepared in form GAR 14-C. Claims should be
carefully scrutinised with reference to the LTC Rules and various orders issued from time
to time.

20. Medical charges re-imbursement Bills

Bill for re-imbursement of the expenditure incurred by Government servants on
account of medical attendance and treatment may be drawn in Form GAR 23. The
amounts drawn in the Bills must be supported by proper receipts and vouchers in all
cases.
[91 CGA(RP)
rules]
21. Disbursement of Pay and allowances etc. and acquaintances therefore
(1) The Head of an Office is personally responsible for the amount drawn on a
bill signed by him or on his behalf until he has paid it to the person entitled to receive it
and has obtained a legal quittance. The legal quittance may be obtained in an Acquittance
Roll in Form GAR 24 as in respect of monthly Pay and Allowances and on the office
copy of bills for other payments. Wherever the acquittance is obtained on a separate
paper, it must be pasted in the relevant roll or Office copy of bill. The particulars in Form
GAR 24 will be filled in from a Bill Check Register in Form GAR 19. In cases where the
payee Government servant is physically unable to sign the quittance, the Head of the
Office shall disburse the amount or hand over the cheque, as the case may be, to such
member of the Government servant's family as has been nominated by the Government
Servant to receive his Providents Fund dues.
(2) If, any reason, payment cannot be made within the course of the month, the
amount drawn for the payee shall be refunded by short drawing in the next bill, and when
the occasion for making the payment arises, the amount may be drawn anew under rule
89.
Provided that if in the opinion of Head of Office this restriction is likely to
operate inconveniently, the amount of undisbursed pay and allowances may, at his
option, be retained for any period not exceeding three months, but this concession shall
not be availed of unless the Head of Office is satisfied that proper arrangements can be
made for the safe custody of the sums retained.
(3) It is also not permissable to keep undisbursed Pay and allowances under
any circumstances as a credit under the deposit section of Government Account to
facilititate its subsequent withdrawal.
Note-1: Acquittance rolls and office copies of bills on which acquittance is
obtained are not required to be submitted to the accounts Officer but being
important records, they should be stamped 'Paid' and preserved carefully for the
prescribed periods.
In respect of the payments made through acquittance rolls on the pay, the
disbursement certificate at the foot thereof should invariably be signed by the
disbursing officer in token of the total amount actually paid. The Paid stamp duly
attested by the drawing officer, need be affixed only against the total disbursed
amount of the acquittance roll. In respect of undisbrused amount paid subsequently,
the items should be stamped 'Paid' individually and attested by the drawing officer
while signing the Cash Book.
Note-2. Cash drqwn on pay and travelling allowance bills should not be mixed
with regular cash balance of the department, if any. An account of undisbursed pay
and allowances should be dept in a Register in Form GAR-25. Entries of the total
and particular amount of undisbursed pay and allowances may be made against
each bill serially and subsequent payments thereof entered in the appropriate
columns of the Register and the Cash Book, each such entry being attested by a
Gazetted officer. From this register, an abstract of amount remaining undisbursed
for three months should be prepared to ensure their refund either in cash or by
short drawl from the next bill.
22. Death of Payee:
Pay and allowances can be drawn for the day of the Government servant's death.
The hour at which death takes place has no effect on the claim.
Note: 'Day' for the purpose of this rule should mean a calendar day beginning and
ending at midnight.
[94 of
CGA(RP) rules]
23. Arrears payable after death
Pay and allowances of all kinds can be paid without producing legal authority
upto Rs. 5,000/- if the Head of Office is satisfied about the right and title of the claimant.
Amounts exceeding Rs. 5,000/- can be paid only on the orders issuied by the Head of
Department and on execution of indemnity bond in form GAR 26.
[95 of CGA
(RP) Rules]
24. Drawal of advances
Advances and withdrawals from provident Fund: Advances and withdrawals from
Provident Fund may be drawn on Form GAR 42 duly supported by a copy of the
sanction. Bills for withdrawal for financing Insurance Policy may also be drawn in the
same form. All Bills are to be submitted to PAO except that in the case of DDO's
authorised to draw cheques for salaries can draw advances: (not withdrawals).
[175 of CGA
(RP) Rules]
25. Other advances to Government servants on personal account may be drawn in
form GAR 36 for long term advances and GAR 37 for short term advances, Recoveries
may be effected from Pay Bill, duly supported by schedule in form GAR 38 for long-term
advances. For short-term advances recovery schedule need not be sent to PAO but an
abstract in form GAR 39 is to be sent.
26. Bills Register (GAR 9)
A Bill Register in form GAR 9 should be maintained by all DDO's who are
authorised to draw money on bills signed by them. A separate bill register may be
maintained for pay and allowances of staff including advances. Column 1 to 4 will be
filled up at the time of signing each bill. Columns 5 and 6 will be completed on
presentation/ despatch of bills to PAO. On receipt of payment from PAO, Columns 7 to
12 will be completed. The remaining columns will be completed after disbursement. The
Bill Register should be totalled every month and re-conciled with the totals appearing in
the Cash Book GAR 3.
27. Since salaries of regular staff and staff artists are accounted for in the same Cash
Book, it would suffice, if one Bill Register is maintained for both the categories.
However, in case it is found necessary to have a separate Bill Register for staff artists,
this may be maintained, but totals appearing in both the registers should be re-conciled
with the Cash Book and certificate recorded at the end of each month.
28. The bills outstanding should be drawn for each month and reviewed. The register
should be maintained by the Clerk who prepares the Bills under the direct supervision of
the Accountant.
29. Drawal of Contingent Charges
The term "Contingent Charges" - or "Contingencies" includes all incidental and
other expenses which are incurred for the working of office, technical and establishments
etc.
30. Mode of Drawal
As already mentioned under Section I, a few offices draw Contingent Charges on
presentation of Contingent Bills at the PAO Offices. Other offices make payment of
Contigent Charges by cheques.
Both the above types of offices incur expenditure on Contingencies of small
amounts from imprest by cash.
31. As soon as bills for payment are passed, Contingent Bills are prepared in form
GAR 29. Entry in the Contingent Register (GAR 27) is made. The Contingent Bill is
presented to PAO by the DDO's not authorised to draw cheques. On receipt of payment
by cheque, the cheque is delivered to the party concerned by registered post normally, or
by hand in some cases.
32. In respect of offices having cheque drawing powers, the Contingent Bill is passed
by the DDO himself and the cheque drawn. In both the types of cases above, necessary
note of payment should be made in the Contingent Register against the relevant entry.
33. Voucher
As soon as a bill is passed and payment made to the party concerned with proper
acknowledgement obtained it becomes voucher. Vouchers for amounts above Rs. 100/-
are to be sent to PAO in original duly attached with the relevant Contingent Bills in
respect of offices paying Contingent Charges by cheques. Offices drawing Contingent
Bill from PAO should submitthe vouchers along with the Contingent Bills for payments.
For this purpose, bills are to be obtained from the parties in duplicate in all cases where
amounts are more than Rs. 100/- Vouchers for amounts Rs. 100/- and below need not be
sent to PAO but should be defaced and cancelled after the payment is made to avoid
double payment.
34. Bill Register
Bills Register in form GAR-9, similar to the one prescribed for staff lalary bills is
to be maintained separately for Contingent Bills also. In this Register, the particulars of
Contingent Bills sent to PAO/ Cheque drawing DDO for payment should be entered and
their payments watched. Bills Register should be reviewed every month and outstanding
bills at the end of the month drawn and indicated in the register.
35. Subsidiary Register
A Subsidiary Register (Annexure I) is to be maintained separately for entering
details of break-up of expenditure under office expenses and miscellaneous and other
charges etc. Expenditure incurred under these two heads is posted as consolidated figures
in the Contingent Register. For watching progressive expenditure with reference to the
budget provision under various sub-detailed heads, this subsidiary register is to be
maintained. In this register the sub-detailed heads under Office expenses and
miscellaneous and other charges should be entered and relevant expenditure figures
posted with reference to the vouchers.
36. Since AIR A 37 is now dispensed with, a suitable subsidiary register for posting
expenditure under Fees to Artists, Royalty, Professional Services, etc. separately for Non-
Plan and for different Plan Heads should be maintained. As mentioned in para 17 above a
daily abstract is drawn in the cheque issue register giving the total of cheques issued
against each of these categories. These figures should be posted in the Subsidiary
Register. At the end of the month totals in various columns are struck and progressive
expenditure for the year indicated.
37. Total amounts of cheques issued for a month should be reconciled with the totals
in the Subsidiary Registers for PPSS etc. and the Contingent Registers in order to ensure
that there is not error in posting these items of expenditure.
38. Artists Ledger in form D.D.A. 40 should be maintained to keep a watch on the
progressive total of payments made to each artist monthly/ annually.

1. Departmentalised Accounting Scheme has been introduced in 1976. Broad

features of the scheme are given below in brief:-
i) The Controller General of Accounts in the Ministry of Finance is now in charge
of compilling and keeping the accounts of various Ministries and the Comptroller
and Auditor General of India has been relieved of this responsibility.

ii) The Secretary of the Ministry is the Chief Accounting Authority who functions
with the assistance of Integrated Financial Adviser.

iii) The accounting set up is headed by a Principal Accounts Officer (Controller of

Accounts) who is directly under the Integrated Financial Adviser.

iv) Under the Principal Accounts Officer in the Ministry, Pay and Accounts Officers
look after the payment and accounting in respect of departmental offices situated
at various places.

v) The Integrated Financial Adviser assists the Chief Accounting Authority in

organising a sound system of internal check to ensure accuracy in accounting and
efficiency of operation as part of management.

2. The Departmentalised Accounting system has come into force in the Ministry of
Information and Broadcasting from Ist October, 1976. Principal Accounts Officer under
the Chief Controller of Accounts in the Ministry and various pay & Accounts Offices at
Delhi, Calcutta, Bombay, Madras and Lucknow including PAO, IRLA Group at New
Delhi have been set up.

3. The PAO, IRLA Group at New Delhi, deals with payments and accounting in
respect of all Gazetted Officers in the Ministry and its units. The arrangements for
payment is the same as under the earlier IRLA system except that TA and
Medical claims of Gazetted Officers are now drawn from the respective PAO's or
Cheque Drawing DDO's and not from PAO, IRLA.

4. The PAO's at various places deal with payment and accounting in respect of
different units in their respective regions. Payment is made directly by the PAO to
which the particular office situated locally is attached, on presentation of bills for
precheck. The Drawing and Disbursing Officers at the Offices situated away from
the five places (Delhi, Calcutta, Bombay, Madras & Lucknow) where PAO's
 Offices now function have been empowered to draw salaries etc direct and send
the bills for post-audit by the PAO's. This facility is not available to Maintenance
Centres & HPT's who draw salaries on presentation of bills to PAO.

5. Earlier, offices of Doordarshan and AIR were empowered to make payment by

cheques to Casual artists etc and in respect of contingencies. Now, powers to
draw cheques for contingent payments have been taken away from the offices
situated at places where PAO functions. They, however, continue to have cheque
drawing facilities for payments to casual artists, PPSS etc. and TA/DA to non
official Members of various Committees. Doordarshan offices at Delhi, Calcutta,
Bombay, Madras and Lucknow have powers to draw cheques also for payments
of Customs Duty and freight on films,video heads etc. received from foreign
countries.

6. The Cheque drawing DDO's at the offices away from the above 5 places have
been empowered to make payment by cheques in respect of Salaries and short-
term advances to staff including GPF/ CPF advances and contingencies, besides
payments to Casual artists etc. They have also been empowered to make payment
by cheques towards TA and Medical claims of Gazetted Officers. However, this
facility is not available for payments of long-term advances like House Building
Advances, Motor Car/ Motor Cycle advances and Part- Final withdrawls from
GPF/ CPF.

7. Each DDO is placed in account with the local branch of the Public Sector Branch
accredited to the Ministry (State Bank of India) and the Bank is authorised to
make payments on cheques drawn by such DDO's upto the limit specified in the
Letter of Credit assigned by the PAO in favour of the DDO concerned for each
quarter taking into account the budget allocation of the drawing officer and
anticipated Cash requirements.

8. The paying branch of the Bank will render daily payment/ receipt scrolls in
duplicate alongwith paid cheques to the PAO, while one copy is sent to the DDO
concerned for verification and reconciliation.
9. Letters of Credit against assignment accounts, etc.

The Accounts Officer concerned shall communicate to the relevant branch of the
accredited bank the amount of quarterly assignment authorised in favour of
cheque drawing DDO's rendering account to him. A fresh letter of credit, issued
after expiry of the period prescribed in the earlier letter of Credit will be treated as
an addition to the unspent balance of the earlier letter of credit. The Pay and
Accounts Officers, while communication the assignment for the second and
subsequent quarters should indicate not only the amount assigned for that quarter,
but also the progressive total of assignment upto the end of the quarter so that the
bank is able to ensure that the total cumulative drawals from the beginning of the
year do not exceed the total progressive assignments. However the assignment
remaining unspent as at the end of a cinancil year is not to be carried forward to
the first quarter of the next financial year. The paying branch is responsible to
ensure that at no time the amount assigned in the letter of credit is exceeded by
the payment of any cheque. The cheques actually issued during the last quarter
but presented for payment during the next quarter (within the period of validity)
will be taken by the bank against the assignment of the year in which they were
drawn and not against the assignment of the year in which they are paid.

(2) A drawing officer in whose favour an assignment account has been

opened in the accredited bank, is not permitted to draw the whole amount and
place it in a separate account in the bank or in a private account.

Note: It is not also permissible to draw cheques and deposit the amount in the
department's cash chest at the end of the year for the purpose of showing the
full amount of the grant as utilised.[56 of CGA (RP) rules.].

10. Cheque drawing DDO's will render weekly accounts (upto 7th, 14th, 21st and the
end of the month) along with paid vouchers and stamped receipts for payments
above Rs. 100/- (ministry of I &B Scheme for Departmentalised Accounting
Organisation, 1976 and Civil Accounts Manual).

11. Central Government Account (Receipt and Payment) Rules, 1983:

 Consequent on the introduction of the departmentalised accounting system
various provisions in Central Treasury Rules do not fit in with the new system.
Therefore new rules called 'The Central Government Account (Receipts and
Payments) Rules, 1983' have been framed along with appendices and forms and
these rules came into force from 1.4.1983. These new rules are to be followed for
all transactions pertaining to the Central Government, except pensionary benefits
for which CTR is still applicable.

Budgetary Details In Respect of Doordarshan Kendra Bhopal

REVENUE NON PLAN

S.No. Name of the Head Sanction Progressive Remarks

Budget Grant Expenditure up to
2005-06 Nov. 2005
(in Rupees) (in Rupees)

1. SALARIES (IRLA) 36.00,000 26,48,800

2. Total Salaries (Non 4,30,50,000 3,24,08,600

IRLA)

3. Medical Treatment 6,00,000 3,84,300

4. Overtime Allowance 9,00,000 5,22,500

5. Domestic Traveling 13,50,000 9,60,100

Expenses

6. Office Expenses 27,00,000 13,29,200

a) Telephone Charges 10.00,000 4,59,600

b) Furniture 1,00,000 40,100

c) Misc. Expenses(+) 16,00,000 8,29,500

7. Rent, Rates and Taxes 6,00,000 4,92,800

8. Hostility Expenditure 8,000 3,400

9. Mach. & Equipment 9,00,000 1,49,800

10. Minor Work 6,00,000 1,77,200

8. Motor Vehicle 15,00,000 8,47,000

9. Pensionary Charges NIL NIL

10. Scholarship/stipend NIL NIL

11. Power Supply 85,00,000 55,07,100

12. Armed Guard 8,00,000 6,03,700

13. Other Charges 7,00,000 3,51,400

14. Leave Salary NIL NIL

Contribution

Budgetary Details In Respect of Doordarshan Kendra Bhopal

REVENUE PLAN (Regional News Unit)

S.No. Name of the Head Sanction Progressive Remarks

Budget Grant Expenditure up to
2005-06 Nov. 2005
(in Rupees) (in Rupees)

1. Domestic Travelling 1,00,000 67,000

Expenses

2. Office Exp. 1,50,000 47,800

3. Motor Vehicle 2,00,000 99,800

4. Other Charges (Stringers/ 6,00,000 3,41,600
DSNG etc.)

5. PP & SS (Payment for 9,00,000 2,99,600

Professional & Special
Services)

Budgetary Details In Respect of Doordarshan Kendra Bhopal

REVENUE (KALYANI I & II)

S.No. Name of the Head Sanction Budget Progressive Expenditure Remarks

Grant 2005-06 up to Nov. 2005
(in Rupees) (in Rupees)

1. Kalyani Patrika- I 2,28,100 1,89,100

2. Kalyani Patrika- II 4,18,100 1,39,400

Total 6,46,200 3,28,500

Budgetary Details In Respect of Doordarshan Kendra Bhopal

REVENUE (Plan- Training)

S.No. Name of the Head Sanction Progressive Remarks

Budget Grant Expenditure up to
2005-06 Nov. 2005
(in Rupees) (in Rupees)

1. Office Expenses 25,000 22,400

Budgetary Details In Respect of Doordarshan Kendra Bhopal

REVENUE PLAN- SOFTWARE ACQUISITION PRODUCTION NORMAL

PLANS

S.No. Name of the Head Sanction Progressive Remarks

Budget Grant Expenditure up to
2005-06 Nov. 2005
(in Rupees) (in Rupees)

1. Dart Survey/ Study 5,67,000 3,34,500

 2. DTH Publicity 2,00,000 NIL

3. Indian Classic 6,00,000 NIL

Total 13,67,000 3,34,500

Budgetary Details In Respect of Doordarshan Kendra Bhopal

REVENUE (IEBR NORMAL NON PLAN)

S.No. Name of the Head Sanction Progressive Remarks

Budget Grant Expenditure up to
2005-06 Nov. 2005
(in Rupees) (in Rupees)

1. Professional Services 20,00,000 16,46,000

2. ADVT. & Publicity 20,000 12,900

3. Sports Events 2,50,000 71,100

4. Narrowcasting 4,00,000 3,77,200

Total 26,70,000 21,07,900