 |
MONTHLY ACCOUNTS
|
 |
Expenditure Accounts
of all the commissionerates of Central Excise, Customs and various
Directorates are prepared by respective Pay and Accounts Offices
on monthly basis. The PAOs makes the payment by issuing cheques
after proper pre-checking of the bills submitted by the Drawing
and Disbursing officers (DDOs) of the Commissionerate/Directorates.
Some of the Divisional offices are given the limited power of issuing
cheques themselves for making payments for their expenditure requirements.
In exceptional cases this delegation of cheque drawing powers to
the divisional offices is made by the Office of Pr.CCA with the
approval of Controller General of Accounts, Dept. of Expenditure.
The payments made by these Cheque Drawing DDOs is subject to post
check by the PAO. The cheque drawing DDO submits a weekly account
of the payments to the PAO in the form of "List of Payment". The
PAO includes these List of Payments into his monthly account to
have a complete and detailed expenditure Account of the whole commissionerate/directorate,
under his payment control.
The monthly account
of the commissionerate/Directorate is sent by all the PAOs to the
Principal Accounts Office at HQ (O/o the Pr.CCA, CBEC) for
consolidation into a single account for CBEC which is submitted to
the Controller General of Accounts for inclusion in the Government
of India Account.
Monthly Accounts
of November 2008
|
