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  Acounts  Departmental Compilation 

Vouchers are paid bills. Bills are the claims against government presented for payment at the treasury. Claims against government are supported with sanctions. The sanctions are issued by an officer vested with such financial powers as ordered by Government. Claims are however paid subject to the availability of funds as provided in the ‘Annual Budget’ passed as Demands for Grants by the State Legislature.

Vouchers are compiled one by one for a treasury and a department for example vouchers of Rajkot treasury for Education department and vouchers of the same treasury for Police department will find place in compilation sheet of the respective departments.

Compilation sheet is the record of voucher-wise compilation for a treasury and a department. For example all vouchers of Police department for April, 2005 of Ahmedabad treasury will find place on a single sheet or a number of sheets arranged in sequence. Details of money transaction for a Major Head (Department) down up to object head indicating the object of the expenditure can be known from this document. Detail of deductions from salary vouchers and other recoveries are also suitably indicated.

Revenue collections of the Government accruing through different sources (Departments) are also compiled. Department-wise revenue collection details appearing as per the covering schedule received from the treasury are compiled monthly and find place in the said compilation sheet. Separate compilation sheets are kept for payments and receipts for a treasury and a department.

Classified Abstract includes monthly all transactions of whatever nature connected with receipts and payments of the department grouped under the head “Treasuries”, “Suspense Slips” and “T.E’s” horizontally and under several heads of account vertically, ensuring agreement of the horizontal and vertical totals.

Consolidated Abstract shows progressive figures month by month under major, minor and detailed heads of account of receipts and service payments as appearing in the classified abstracts i.e. figures for the month and up to the end of that month can been seen in this document. Consolidated Abstract for revenue receipts and service payments is generated separately for each department monthly.

Grants-in-aid are given by the Union Government to State Governments and by State Governments to Local Bodies (discharging functions of local government under the Constitution). Similarly grants-in-aid are given by government to another government, body, institution or individual.

A record of such sanctions together with terms and conditions governing the grant is maintained for each department in the prescribed form.
Grants-in-aid vouchers are posted in the Grants-in-aid register against the relevant sanction. Receipt of Utilization Certificates is also watched through this register. Utilization Certificate should clearly state that the grant has actually been utilized for the purpose for which it was sanctioned.

Error of classification in the accounts is corrected by a transfer entry. Transfer Entry is also used to adjust inter-departmental and other transactions which do not involve receipt or payment of cash.

Transfer Entry Register is a record of all such transfer entries carried out to rectify errors of classification or necessary adjustments including budgeted adjustments.

Advice Memo is a memo of advice to Central Accounts Section of The Reserve Bank of India, Nagpur by the Accounts Officers concerned to increase/ decrease the balance of the Government concerned per contra decrease/ increase of the other Government, with reference to the vouchers/ schedules or other particulars of inter-Government transactions. These are initially treated generally as “Remittance transactions” by the Accountants General.

The “Register of Valuables” is the record of Bank drafts/ cheques received either from the Bank or Pay and Accounts Offices in settlement of inter-state or inter-departmental claims. These instruments are processed by actual realization and adjustment in the accounts.

In-ward register is the register of claims received from outside agencies like Pay and Accounts offices of Central Ministries or Departments or from other State Accountants General the monetary settlement of which is to be done in this office.

Whereas the Outward register is the record of claims arising in this accounting circle monetary settlement of which is due in Pay and Accounts Offices of the Central Ministries or Departments or in the office of any other State Accountants General.

Clearance memo is received from the Central Accounts Section of the R.B.I at Nagpur. It is the intimation of adjustment of amounts against the balance of the State on the basis of the claims received from other state Accountants General or from the Pay and Accounts Offices of the Central Ministries or departments of GOI.


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