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«Organisaiton of the Finance and Accounts Wing General Instructions. The Finance and Accounts Organisation of the Board is under the charge of the ...»

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30. Contributory Provident Fund The accounting instructions in the case of General provident Fund accounts will be followed in the case of Contributory Provident Fund Accounts also. As the Contributory Provident Fund is in charge of trustees of the fund, necessary trustee bank account will be opened. As in the case of General Provident Fund amount of subscription collected monthly will be invested directly, but only to the nearest thousand rupee, the balance less than thousand rupee being deposited in the trustee’s bank account. The GPF accounts are now being maintained by RPFC. However, the balances of GPF should be transferred to the GPF accounts of the subscribers by Funds-II section.

31. Pension Section It will be the duty of the Head of the Office last served by the Board employees to process the pension papers two years in advance of the official’s date of retirement.

All such pension cases will be processed through the Secretary’s Office, so as to keep him informed about the timely or delayed preparation of the pension cases by the Board’s units. The cases when received from the Secretary’s Office will be entered in a Register (Pension Application Register), in the Pension Section and its disposal/movement recorded in this register from time to time. The pension papers will be scrutinized in the Pension Section with reference to the relevant rules applicable to the retiree and in case the papers are complete, the pension payment orders/gratuity payment orders will be prepared by the section and approved by the officer incharge. The sanction to the release of pension and gratuity will, however, be recorded on the pension papers itself by the sanctioning authority before the case is passed on to the Pension Section.

A note of pension payment orders and gratuity payment orders will be kept in the registers prescribed for the purpose. Simultaneously, a note thereof will also be made with necessary particulars in the pension register/gratuity register. Both the above mentioned retirement benefits will be paid to the retiree through the Divisional Officers or at Headquarters, according to the pensioner’s request. All payment at Headquarters will be made on the basis of bills prepared by Secretary’s division and passed on to the Pension Section for disbursement. Thereafter the section will send the bill with classification voucher to the Banking Section for payment and final accounting in the Central Accounts Section. The Pension section in the scrutiny of pension payments made in field offices will see that the payments have been made in accordance with the rates and conditions provided in the pension payment orders/gratuity orders and will also keep a note in the registers of pension/gratuity.

In the month of June and December, every head of the office will intimate the particulars of their employees, who are likely to retire within the coming 24 months and those, who have already retired with dates whose pension cases have not been processed by the Department. This will enable the Pension section to know the number of the employees likely to retire during the period in question and will thereby keep a watch that their pension cases are timely prepared and submitted to the Accounts Wing and the number of employees whose pension cases have not been initiated by the heads of the offices. The Pension section will prepare a monthly report showing (i) number of employee due to retire during the financial year. (ii) number of employees who have already retired but pension cases have not been prepared. (iii) number of pension applications finalized or disposed of and (v) number of pension cases outstanding with details. This statement will be reviewed every month and put up to the Chief Accounts Officer for information.

32. (i) A register showing the particulars of Board’s employees lent or transferred to foreign service will be maintained in the form enclosed at the end of this chapter to enable necessary checks to be exercised over the timely recovery of contributions on this accounts. On receipt of an order of transfer to foreign service after it has been examined that the sanction is in order and has been accorded by the authority competent to sanction a transfer to foreign service, it should be noted in this register with the necessary particulars of the services of the employee transferred.

These particulars should be called for, from the concerned quarter. The rates of contributions payable and the date from which they are to be paid should then be communicated to the foreign employer. All orders subsequently received such as the grant of special pay or allowances sanctioned by competent authority, grant of leave, recovery of penal interest or of contributions in arrears etc., should be noted in the Register. A serial number should be assigned to each deputaionist.

(ii) A Broad sheet should be maintained in the usual form in order to keep a watch over the correct and regular recoveries of the contributions receivable. The name of the employee transferred, the number assigned to him in foreign service register referred to above and the rate of contribution payable should be noted in the broad Sheet. When contributions are not payable during leave, the fact should be noted in red ink against the name of the employee concerned in the proper column to show that no contribution is to be claimed for the period.

The Board Sheet should be closed every month on the 15th and put-up to the Branch Officer. It should be seen that the contributions have been corrected and regularly paid. In case of delay in payments reasons for such delays or no payment should be enquired into. The last column of the Broad Sheet should be filled after the close of March Accounts and this figure should be carried over the Broadsheet of the next year.





(iii) A part from the maintenance of Register/Boardsheet for watching the recovery of leave and pension contributions, necessary account adjustment will be prepared and sent to the Compilation section by the Pension section on the 20th of every month in the manner laid down in Accounts Classification (Operation of Account Heads). This fact will be recorded in the monthly report on the Boardsheet at the time of its submission to Branch Officer/Deputy Chief Accounts Officer/Chief Accounts Officer/Member (F&A).

33. Routine Section.

The routine section, which is incharge of the central diary and dispatch of the Finance and Accounts Wing will submit statistical information for the wing showing the total number of receipts and letters dispatched during the month. They will show separately number of letters received and dispatched in Hindi. They will also maintain statistics of letters mis-marked and subsequently delivered to the right sections through Transit Registers. The section will also prepare statistical information showing the output of typists and stenographers and proper utilization of the Typists and Stenographic pool in order to ensure maximum utilization and maintenance of type-writers in the Finance and Accounts Wing.

Deputation on Foreign Service of Shri. ……………………………………………….

Particulars : Replies

1. Date of Birth.

2. Date of Joining Service.

3. Date of commencement of qualifying service.

4. Date and hour of making over charge under HPSEB, on transfer to Foreign

–  –  –

5. Date and hour of taking over charge under the foreign employer.

6. Joining time availed of.

7. Post Substantive and/or officiating under the HPSEB.

8. Leave Rules applicable.

9. Substantive pay under the HPSEB.

10. Scale of post substantively held.

11. Date of next increment in the above.

12. Officiating pay under the HPSEB.

13. Scale of pay held in officiating capacity.

14. Date of next increment in the above.

15. Pay under the Foreign Employer.

–  –  –

1. This group consists of three sections i.e. Comp-I, Comp-II and CompIII and it is entrusted with the compilation and Accounting of expenditure incurred on the execution of works by the Board Divisions. Apart from the works expenditure, the Divisional Officers will be drawing and disbursing pay and allowances of the regular staff, deducting G.P.F. contributions from the employees subordinate to them and those working in the Circle Offices. The income tax deductions and recoveries of advances given to officials for various purposes will also be made and accounted for in the Divisional Accounts. Pension and gratuity payments, too, will figure in the Divisional Accounts. The Divisional officers will be sending their monthly accounts duly, compiled to their accounting units according to the Accounts classification introduced by the Board from 1st April, 1985 in such from as will be prescribed in Vol-II of this Manual. The monthly accounts received from a Divisional Office from 1st April, 85 onward will consist of works expenditure, payments made to the staff on account of their personal claims, pension and gratuity payments and such the pay bills, etc., alongwith all supporting schedules will be forming a part of the monthly account.

The monthly accounts will be received in the compilation sections which section will see that the trial balance or the monthly Accounts form CS-I is supported with relevant schedules and voucher and after verifying the same, the vouchers and schedules etc., will be passed on to the sections concerned such as pension, G.P. Fund and pay section etc., Before doing so, the A&R section will post the total of all the transactions, receipts and payments in respect of every monthly account in their trial balance register.

2. The monthly accounts will be received in the compilation sections concerned from the circle accounting units by the 21st of succeeding month to which it relates. It will be the duty of the compilation sections concerned to keep a watch that the accounts are received from the compilation by this date and in case they are delayed, telegraphic reminders should be issued to the Accounting unit to the units concerned. Every month a report will be compiled by the compilation section concerned indicating the particulars of the Divisions who defaulted in the timely submission of the monthly account and this report alongwith the proposals/actions taken to avoid the recurrence of such lapses put up to the Chief Accounts Officer for his information. The due date for the submission of this report will be 25th of each month and a suitable note to this effect will be recorded in the calendar of return of the compilation sections concerned.

3. The compilation sections on receipt of the monthly account will promptly segregate various schedules and vouchers relating to each section and will ensure that the distribution of account schedules etc., to all sections is completed within two days of the receipt of the account in the section i.e. by the 23rd of the month.

4. As soon as the monthly account with relevant vouchers and schedules is received in the com-sections, the auditors will promptly check up the classification of the accounts transactions and will see that the expenditure in respect of each scheme is shown distinctly in the schedule of works expenditure and that the expenditure incurred by the Divisional Offices is booked strictly according to the accounting head approved by the Board. In the ledgers/register maintained by the auditors the expenditure in respect of each scheme should be noted under different account heads and the progressive expenditure worked out from month to month. Similarly, he will also ensure that the receipts realized and accounted for in the Divisional Accounts are classified according to the detailed account heads approved by the Board and that receipts are accounted for separately in respect of each scheme. The receipts appearing in the circle Accounts will then be posted by him in the sectional ledgers/register scheme-wise.

5. After the checking of the Circle Accounts in respect of which classification ins completed by the auditor and posting thereof made in the relevant ledgers/registers he will proceed to prepare an abstract of receipts and expenditure scheme wise appearing in each Division. The transactions appearing under Miscellaneous Heads of Account, too, will be given similar treatment in the Comp.

Section. After this exercise has been completed by all the auditors in respect of their respective Divisions, a general abstract of receipts and expenditure as well accounting heads should be prepared in the Com-sections within the classification of expenditure and receipts according to the approved Accounts Classification. The abstract duly approved by the officer incharge will then be passed on to the A.A. &R section which section will adopt the figures so communicated to them through the said abstracts for their final accounts. This abstract will be prepared in duplicate, one copy being retained in the comp-sections itself. It should be noted that the checking of classification and preparation of abstract must be completed by the Com-sections within 4 days and that the abstract of receipts and expenditure etc., should positively be delivered to Central Accounts section by the 27th of the month without fail.

6. The monthly acco7unt will be post audited in so far as works expenditure is concerned in the circle accounting units and it should be seen by the auditors that:i) Every payment is supported with vouchers complete in all respects.

(ii) All running and final payment vouchers are linked and a counter reference to the Schedule Dockets and vouchers number etc., are recorded by the Auditor under his dated initials on both the documents.

(iii) Every voucher is enfaced “Checked”.

–  –  –



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