9911796707
TMI BlogNon-verification of PLAs and non-reconciliation of revenue receipts by Chief Accounting Officers - System defects - Instructions for speedy reconciliations - RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... ations - Regarding. The Public Accounts Committee (1987-88) in their 110th Report (8th Lok Sabha) and in 16th Report (9th Lok Sabha) expressed disappointment over the issue of non-completion of re-conciliation of revenue figures in the monthly statements of Range Officers with the figures booked in the accounts of PAOs so as to ensure proper accounting of revenue and recommended that Ministry should make concerted efforts to complete the reconciliation work within a specified time-limit and the progress of the work should also be periodically monitored by higher authorities. Accordingly Central Board of Excise & Customs vide their Circular No. 15/90-CX-8 (F. No. 263/9/90-CX.8) prescribed a time-limit of six months for completing the reconc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on above Paras have been examined by the Board. It is observed that Chapter XII of the Revenue Accounts manual (copy enclosed) deals with procedure on reconciliation of revenue receipts. 3(1). As per the procedure, monthly revenue statement shall be prepared on the basis of duplicate copy of challans received from Assessees and sent by Range Officers to CAO so as to reach him by 10th of the following months. He shall also send Quadruplicate copies of TR-6 Challan and copies of PLA showing all the details of payments to Chief Accounts Officer so as to reach him by 10th of the following month. 3(2). Chief Accounts Officers are required to check the credit entries in PLA from the original treasury documents. The scales of Checks with refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Accounts Officer will refer to the check register of the Chief Accounts Officer. 3(5). The adjustment of outstanding items shall be made in the check register and shall be reviewed by the Chief Accounts Officer every month to see that it has been posted properly and items do not remain outstanding for long. 3(6). Similarly Pay & Accounts Officer will maintain a register wherein progressive differences shall be worked out at the close of every month. This register shall be posted from the check register referred to above and the items remaining outstanding for over three months shall be specifically brought to the notice of Collector by the Pay & Accounts Officer by 25th of every month for taking up the matter with concerned officer (Par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ominated Range Officer should be asked to depute an officer to the focal point bank for collection of the quadruplicate copy of the challan instead of waiting for their despatch by the Focal Point Bank in a normal course. Similarly the Range Officer may depute an officer to be nominated Range Officer and collect copies of the challans concerning their range. 4.8. Wherever the facility of computers exist the same should by used for monitoring of the verification/reconciliation by CAO after developing the requisite Software. 5. The Collectors should personally monitor the reconciliation and verification by conducting monthly review of the work done by the CAO and PAO and submit a monthly report to the Principal Collector by 29th of every mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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