भारत सरकार
Government of India
Government of India
रक्षा मंत्रालय
Ministry of Defence
रक्षा लेखा नियंत्रक (सेना), मेरठ
Controller of Defence Accounts (Army), Meerut.
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FAQ -

1. Single Window Clearance System
2. FAQ on Internal Audit
3. FAQ on IFA
4. FAQ on Accounts Section
5. FAQ on "E" Section
6. FAQ On Electronic Payment System


Single Window Clearance System


Q1. What is Single Window System ?

Under Single window system Cash Requisitions and advances on account of TA-DA, LTC, Medical & GPF advances/withdrawals received by hand upto 1130 hours from all units/formations under audit jurisdiction of CDA (Army) Meerut are being received at a counter. These are processed by the respective audit section on fast track basis and it is ensured that Cheque/Cheque slip, as the case may be, is issued on the same day.

Q2. What is the necessity of Single Window clearance system ?
Earlier, all the above advances were passed in respective audit section on FIFO basis. In this system the emergent cases sent by hand were not being attended on priority. While processing & passing these bills in various sections, the minimum time of at least one week was required to pass a bill and the delay in emergent cases was unavoidable. The solution for this was passing all advances on the same day. At present the Single Window Clearance system ensures passing all the bills on daily basis.
Q3. What types of Bills are passed by Single Window Clearance System ?
·
Medical Advances in respect of all Defence/DAD civilians.
·
GPF Advances/withdrawals in respect of all Defence/DAD civilians.
·
TA-DA/LTC Advances in respect of all Defence/DAD civilians.
·
Cash Requisitions received in Stores Contract Section and Misc. Section.
FAQ on Internal Audit

Q1. What is the audit of sanctions to expenditure?

The audit of sanctions to expenditure is to see that each item of expenditure is covered by the sanction of the authority competent to sanction it. Audit has not only to see that the expenditure is covered by a sanction, either general or special, but it has also to satisfy that the authority sanctioning it is competent to do so by virtue of powers vested in it

Q2. What is the audit against propriety?

Main objective of the audit against propriety is to bring to light not only cases of clear irregularity but also every matter which, appears to involve improper expenditure or waste of public money.

Q3. What are provisional payments?

Payments made in exceptional circumstances in anticipation of the sanction of the appropriate authority or of additional allotments of funds to cover the expenditure is known as provisional payments. Such powers usually rest with the Controller of Defence Accounts.

Q4. What are the stages in conducting Appropriation Audit?
 
Appropriation Audit is conducted in two stages:-
(i)
Sanction Audit i.e. audit of orders of allotment of funds and re-appropriations.
(ii)
Expenditure Audit i.e. audit of expenditure against allotments.
Q5. What is I.R.L.A?
A Pay & Accounts of Commissioned, Junior Commissioned Officers, and Other ranks in are maintained on Individual Running Ledger Accounts (I.R.L.A) system & I.R.L.A. exhibits a complete record of credits & debits relating to his account. I.R.L.A.s are maintained by Ledger Wing of the office of CDA (O) and concerned PAO (OR’s).
Q6. What is the Scale Audit?
The Scale Audit is conducted to see that effective strength of Army Officers in a unit/formation as shown in the nominal roll is within the number authorized in the relative peace/war/interim establishment and that the number of officers paid in different ranks in each unit agrees with the number shown in the nominal roll.
Q7. What is a MFAI?
A The Controllers will prepare a quarterly report on the Major Financial & Accounting Irregularities dealing with the matters relating to units and formations for the Command as a whole for the quarters ending June, September, December and March by the 20th of the month following a quarter. It includes cases involving irregular maintenance of accounts or cases in which value of financial irregularities or loss involved is more than Rs 1lakh.
Q8. What is A.R.M.E.S.?
The Annual Review of M.E.S. Expenditure is prepared by the Secretary (Defence/Finance) Financial Adviser Ministry of Defence with reference to various statements, required to be submitted to them by PCDA/ CDA’s concerned.
Q9. What is the Internal Audit Report?
 
The Internal Audit Report is to be drafted & rendered to the CGDA half yearly covering the period up to 31st March & 30th September of every year under following broad categories:-
1
Regulatory Audit
2
Loss of Revenue
3
Generation of Revenue
4
Optimal Resource Management
5
Economy suggestion
Q10. What are the categories of losses of cash, overpayment etc?
 
Losses of cash, overpayments, etc are shown under the following two categories:-
(i)
Cash losses due to theft, fraud or neglect.
(ii)
Cash losses due to other causes.
FAQ on IFA

Q1. What is a Competent Financial Authority?

Competent Financial Authority is an authority duly empowered by the GOI to sanction & approve expenditure from public accounts to a specified limit in terms of amount of such expenditure.

Q2. What is a Rate Contract?

A Rate Contract is an agreement between the purchaser & the supplier to supply stores at specified prices during the period covered by the contract. It is like a standing offer with no guarantee for a minimum drawl.

Q3. What is AHSP?

Authority Holding Sealed Particulars is the authority empowered to draw up the specification of the item & hold the detailed particulars of the item.

Q4. What is PAC Tendering?
Certain items, particularly equipment, are the propriety product of a manufacturing firm. Such items are only available with that firm or their dealers, as the detailed specifications are not available for others to manufacture the item. In such situations, a Propriety Article Certificate (PAC) is issued to the Original Equipment Manufacturer (OEM) & items are procured on PAC basis from that particular firm or their authorized dealers.
Q5. What is an Option Clause?
The purchaser retains the right to place orders for additional quantity up to a maximum of 50% of the originally contracted quantity at the same rate and terms of contract. Such an option contract is available during the currency of the contract.

Q6. What is the Risk & Expense Purchase?
The Risk & Expense Purchase is undertaken by the purchaser in the event of the supplier failing to honour the contracted obligations within the stipulated period & where extension of delivery period is not approved. Whenever risk purchase is resorted to, the supplier is liable to pay the additional amount spent by the Govt., if any as compared to the contracted amount.
Q7. What is a Letter of Credit?
A Letter of Credit is a written understanding given by the buyer’s bank (issuing bank) on behalf of and at the request of its customer (applicant) routed through the agency of a bank in the seller’s country (advising bank) to the seller that it (issuing bank) guarantees to pay the seller for the goods within a specified time provided that the conditions laid down in the documentary credit are fully satisfied.
Q8. What is Repeat Order Clause?
Under Repeat Order Clause the buyer can order up to 50% quantity of the items subject to certain conditions under the present contract within six months from the date of successful completion of contract.
Q9. What is Fall Clause?
The bidder undertakes that he has not supplied/is not supplying the similar systems at a price lower than that offered in the present bid in respect of any other Ministry/Department of the Govt of India and if it is found at any stage that the similar system was supplied by the bidder to any other Ministry/ Department at a lower price, then that very price, with due allowance for elapsed time, will be applicable to the present case and the difference in the cost would be refunded by the bidder to the buyer.
Q10. What is RFP?
Request for Proposals (RFP) is the true & complete reflection of the indent. The goods required, bidding procedures and contract terms are prescribed in the RFP.
Q11. What is two bid system?
In two bid system both the technical and commercial tender enquiry is resorted to. Two bid system is followed where technical specifications are to be ascertained and which involves techno-commercial evaluation viz, Plant & Machinery, IT and Communication systems etc.

Q12. What is CST?
On receipt of all accepted tenders, the purchase cell collates them in the form of Comparative Statement of Tenders (CST). The CST should be exhaustive and include all details given in the quotations. Deviations from the tender documents are to be brought out in the CST. CST should be vetted by the IFA’s representative with regard to original quotations, indents and other supporting documents.

Q13. What is Liquidated Damage (LD)?
Compensation of loss on account of late delivery where loss is pre-estimated and mutually agreed to is termed as the Liquidated Damage (LD). Liquidated Damages can be levied as 0.5% of price of undelivered goods for each week or part thereof up to maximum of 5% of undelivered goods. LD cannot exceed the amount stipulated in the contract.


Q14. What is Single Tender?
Invitation to one firm only is called Single Tender. Single tendering for non PAC items is resorted to only on grounds of urgency or operational or technical requirements. Reasons for Single Tender Enquiry and selection of a particular firm is to be recorded and approved by CFA.


Q15. What is Committee CFA?
In the case of Committee CFA powers are not vested in an individual but in a committee which becomes a CFA. Finance member is invariably part of the committee. Such Committee CFA holds its own CNC and takes collective decision. Each member is responsible and accountable for the quality of decision made.


Q16. What is meant by Product Reservation?
In order to encourage indigenous manufacturing particularly by the SSI, Handloom and Khadi Bhandars, the Govt has issued administrative instructions to reserve certain items for procurement from the KVIC, ACASH, CCIC and SSIs only. These units are also exempted from payment of Performance Security Deposit.

Q17. What is meant by Price Preference?
As per existing Govt instructions, SSIs can be allowed price preference up to 15% in comparison to the large scale Industries. Such a preference is to be considered strictly on merit in consultation with IFA in such a manner as to discourage inflation and prevent profiteering and creation of sense of self complacency in economy.

Q18. What is meant by Purchase Preference?
Purchase Preference is to be granted to the Central Public Sector Enterprises (CPSE) at the lowest valid price (L1) if the quoted price by a CPSE is within 10% of the L1 price. Such preference is to be granted when tender is of Rs 5 Crores and above & CPSE’s holding in Joint Venture is 51% or more. Purchase Preference shall be part of Notice Inviting Tenders (NIT).

FAQ on Accounts Section

Q1. What is an Accounts Area?

Accounts Area means an area the accounts of which are dealt with by one and the same Accounts Officer.

Q2. What is Debt Head?

Debt Head refers to heads of accounts under which transactions of Govt relating to Debt, Deposits, Advances and Suspense Accounts are recorded.

Q3. What is Remittance Head?

Remittance Head refers to heads of accounts to which transactions relating to remittance business are taken.

Q4. What is Revenue Head?
Revenue Head refers to those heads of accounts under which are recorded all proceeds of taxations and other receipts classed as revenue and expenditure met there from.
Q5. What is Consolidated Fund of India?
The Central Govt has a Consolidated Fund into which the revenues received by the Central Govt , loans raised by Govt by issue of treasury bills, loans or means and advances and moneys received by the Govt in repayment of loans are credited and from which the expenditure of that Govt when so authorized by the Parliament is met.
Q6. What is Public Account of India?
In Public Account of India all public moneys received by, or on behalf of the Central Govt are credited and from which disbursements are made in accordance with the prescribed rules.
Q7. What is Contingency Fund of India?
Contingency Fund of India is at disposal of President of India to enable advances to be made by him for meeting unforeseen expenditure, pending authorization of such expenditure by Parliament under appropriations made by the law.
Q8. What are the main divisions of accounts?
 
The accounts of Central Govt shall be kept in following three parts:-
1
Part I - Consolidated Fund of India
1. Revenue & Expenditure Heads.
2. Capital , Public Debt, Loans etc for receipt head & Public debt
2
Part II - Contingency Fund of India
3
Part III – Public Account of India in which transactions relating to debt, deposits, advances, remittances and suspense shall be recorded.
Q9. What is the classification structure of Govt Accounts?
The Sectors, Major Heads, Minor Heads, Sub-Heads and Detailed Heads together constitute a five tier arrangement of the classification structure of Govt Accounts.
Q10. What are transfer entries?
Transfer entries are intended to transfer an item from one head to another in order to correct an error of classification in the original accounts, to adjust , by debit or credit to its proper head an item outstanding under debt heads.

Q11. What are different classes of vouchers?
1
Class 1- Cash Vouchers
2
Class 2- Transfer Entries
3
Class 3- I.D. Schedules (Civil)
4
Class 4- Abstract of Receipts & Charges
5
Class 5- Cash Accounts
6
Class 6- Railway Bills
7
Class 8- I.D. Schedules (Defence)
8
Class 9- MES Bills

Q12. What is a Cash Assignment?
Cash Assignment is a letter of credit in favor of a Disbursing officer authorizing a particular treasury officer or the bank to make payments demanded by him up to the limits specified therein.

Q13. What is Suspense Account?
Receipts & Payments which cannot, in the absence of further information or orders, be allocated to any head of account and where the heads to which the transactions are likely to be adjusted are not known, will be taken to the head “Suspense Head”.

FAQ on "E" Section

Q1. What are Original Works?

Original Works includes construction of buildings, docks, airfields, etc together with accessory services such as roads, E/M services, water supply, furniture, drainage etc.

Q2. What is Major Works Programme?

Major Works Programme is a list of Capital Works indicating the scope of works with rough cost released during a financial year at the Government level.

Q3. What are Minor Works?

Minor Works are those original authorized/special works costing unto Rs one lakh.

Q4. What are Ordinary Repairs?
 
Ordinary Repairs comprise of
·
petty repairs,
·
periodical services,
·
replacement & renewals costing Rs 1,50, 000 or less in each case.
·
Repairs, renewals and replacements of E/M installations and other external utilities costing upto Rs.2,00,000 in each case.
·
Replacements of furnitures ofvalue upto 50% of annual allotment for maintenance of furniture on station basis subject toa ceiling of Rs. 4.00 Lakh per annum to be allowed only in r/o furniture declared ascondemned/beyond economic repairsby the appropriate authority.
Q5. What are Special Repairs?
Special Repairs comprise of replacements & renewals costing more than Rs 1,50, 000.

Q6. What are Authorized Works?
Authorized Works comprises services authorized by the Govt in regulations, or by separate orders of general or specific nature as laid down in the Scale of Accommodation for Defence Services.
Q7. What are Special Items of Works?
Special Items of Works comprise of services not covered by Scales of Accommodation-1981. These are approved when exceptional local conditions justify the necessity.
Q8. What is Acceptance of Necessity?
A Acceptance of Necessity is approval in principle of the CFA to the proposed work or service.
Q9. What is Administrative Approval?
Administrative Approval is sanction by the CFA to the execution of work at a stated cost.
Q10. What are Barrack Damages?
Damages to buildings, fittings, fixtures and furniture caused willfully or by negligence are termed as Barrack Damages.
Q11. What are Transfer entries?
Transfer entries are intended to transfer an item of receipt or expenditure from the accounts of work in progress, or from one budget head to the accounts of another work or budget head respectively.

Q12. What are Construction Accounts?
Construction Account is maintained on IAFW-2242 for each work or service. In it will be recorded the amounts sanctioned and allotments received and day to day running account of the expenditure and liabilities incurred and credits expected.

Q13. What is a Measurement Book?
Measurement Book is the basis for all accounts of measured works and of materials received which has to be measured. It provides a complete record of works performed under a contract. It can be produced as evidence in court of law or before an arbitrator.


Q14. What are Revenue Works?
These are original authorized/special works costing more than Rs 1 lakh and up to Rs 2 lakhs.


Q15. What are Low Budgeted Works?
These are original capital works costing more than Rs 2 lakhs and up to Rs 10 lakhs.


Q16. What is an Approx Estimate?
It is the estimate of cost of works and services included in the BPs prepared by Competent Engineer Authority (CES) based on approved scales.

Q17. What is an Agency Work?
Work executed by the MES for users other than Defence Services such as KVS, DAD, and CSD without payment of Departmental charges.

Q18. What is a Deposit Work?
Works executed by the MES for other users like Central/State Got etc on payment of Departmental charges.

Q19. What does Financial Concurrence imply in Works Cases?
It means the acceptance of the CFA to expenditure more than catered for in Adm Approval based on the reasonable rates quoted by the lowest tenderer to avoid cost and time over run.

Q20. What is a Key Location Plan (KLP)?
It gives a list of formations, units etc to be located at a station on permanent basis.

Q21. What does Para 11 of DWP cater for?
It gives a list of formations, units etc to be located at a station on permanent basis.

Q22. What does Para 11 of DWP cater for?
Works required for operational military necessity or urgent medical round when a reference to appropriate CFA may entail dangerous delay, any Commander may order commencement of work by on order in writing. Necessary approval, however, may be obtained within 6 months.

Q23. What is Tolerance Limit in Works Cases?
Final cost of a work may vary within 10% above or below the amount of Adm Approval for which prior sanction of CFA is not required.

Q24 .What is Revised Adm Approval (RAA)?
It is the revised sanction of CFA for the same work necessitated due to change in scope of the work/cost of service/escalation/change of rates or other specified reasons.

Q25. What is a Zonal Plan?
It is a plan showing space allocation for various Key Location Plan (KLP) units, amenities, town centers, external services etc.

 

FAQ On Electronic Payment System
Q1. What is Electronic Clearing Service (ECS)?

It is a mode of electronic funds transfer from one bank account to another bank account using the services of a Clearing House. This is normally for bulk transfers from one account to many accounts or vice-versa. This can be used both for making payments like distribution of dividend, interest, salary, pension, etc. by institutions or for collection of amounts for purposes such as payments to utility companies like telephone, electricity, or charges such as house tax, water tax, etc or for loan installments of financial institutions/banks or regular investments of persons.

Q2. What are the types of ECS? In what way they are different from each other?

There are two types of ECS called ECS (Credit) and ECS (Debit). ECS (Credit) is used for affording credit to a large number of beneficiaries by raising a single debit to an account, such as dividend, interest or salary payment. ECS (Debit) is used for raising debits to a number of accounts of consumers/ account holders for crediting a particular institution.

Q3. Who can initiate an ECS (Credit) transaction?

ECS payments can be initiated by any institution (called ECS user) who have to make bulk or repetitive payments to a number of beneficiaries. They can initiate the transactions after registering themselves with an approved clearing house. ECS users have also to obtain the consent as also the account particulars of the beneficiary for participating the ECS clearings. The ECS user's bank is called as the sponsor bank under the scheme and the ECS beneficiary account holder is called the destination account holder. The destination account holder's bank or the beneficiary's bank is called the destination bank. The beneficiaries of the regular or repetitive payments can also request the paying institution to make use of the ECS (Credit) mechanism for effecting payment.

Q4. How does the ECS Credit system work?
The ECS users intending to effect payments have to submit the data in a specified format to one of the approved clearing houses. The clearing house would debit the account of the ECS user through the account of the sponsor bank on the appointed day and credit the accounts of the recipient banks, for affording onward credit to the accounts of the ultimate beneficiaries.
Q5. How does a beneficiary participate in ECS (Credit ) scheme?
The beneficiary has to furnish a mandate giving his consent to avail of the ECS facility. He should also communicate to the ECS user the details of his bank branch and account particulars. Such authorisation form is called a mandate.

Q6. What are the advantages to the ultimate beneficiary?
  • The end beneficiary need not make frequent visits to his bank for depositing the physical paper instruments.
  • He need not apprehend loss of instrument and fraudulent encashment.
  • The delay in realisation of proceeds after receipt of paper instrument.

Q7. What is RBI-EFT System?

RBI EFT is a Scheme introduced by Reserve Bank of India (RBI) to help banks offering their customers money transfer service from account to account of any bank branch to any other bank branch in places where EFT services are offered.


Q8. What is NEFT System?
National Electronic Funds Transfer (NEFT) system is a nation wide funds transfer system to facilitate transfer of funds from any bank branch to any other bank branch.

Q9. . What is the funds availability schedule for the beneficiary?

The beneficiary gets the credit on the same Day or the next Day depending on the time of settlement


Q10. How does the RBI EFT system operate?
Step-1:
The remitter fills in the NEFT Application form giving the particulars of the beneficiary (bank-branch, beneficiary's name, account type and account number) and authorises the branch to remit the specified amount to the beneficiary by raising a debit to the remitter's account. (This can also be done by using net banking services offered by some of the banks.)
·Step-2:
Theremitting branch prepares a Structured Financial Messaging Solution (SFMS) message and sends it to its Service Centre for NEFT.
·Step-3:
The Service Centre forwards the same to the local RBI (National Clearing Cell, Mumbai) to be included for the next available settlement
Step-4:
The RBI at the clearing centre sorts the transactions bank-wise and prepares accounting entries of net debit or credit for passing on to the banks participating in the system. Thereafter, bank-wise remittance messages are transmitted to banks.
·Step-5:
The receiving banks process the remittance messages received from RBI and effect the credit to the beneficiaries' accounts
 
Q11. . What is IFS Code (IFSC)? How it is different from MICR code?

Indian Financial System Code (IFSC) is an alpha numeric code designed to uniquely identify the bank-branches in India. This is 11 digit code with first 4 characters representing the banks code, the next character reserved as control character (Presently 0 appears in the fifth position) and remaining 6 characters to identify the branch. The MICR code has 9 digits to identify the bank-branch.


Q12. . How I will know, what is the IFS Code of my bank-branch?

RBI had since advised all the banks to print IFSC on cheques leaves issued to their customers. You may also contact your bank-branch and get the IFS Code of that branch.


Q13. . What is RTGS System?

The acronym 'RTGS' stands for Real Time Gross Settlement. RTGS system is a funds transfer mechanism where transfer of money takes place from one bank to another on a 'real time' and on 'gross' basis. This is the fastest possible money transfer system through the banking channel. Settlement in 'real time' means payment transaction is not subjected to any waiting period. The transactions are settled as soon as they are processed. 'Gross settlement' means the transaction is settled on one to one basis without bunching with any other transaction. Considering that money transfer takes place in the books of the Reserve Bank of India, the payment is taken as final and irrevocable.


Q14. . How RTGS is different from Electronic Fund Transfer System (EFT) or National Electronics Funds Transfer System (NEFT)?

EFT and NEFT are electronic fund transfer modes that operate on a deferred net settlement (DNS) basis which settles transactions in batches. In DNS, the settlement takes place at a particular point of time. All transactions are held up till that time. For example, NEFT settlement takes place 6 times a day during the week days (9.00 am, 11.00 am, 12.00 noon. 13.00 hours, 15.00 hours and 17.00 hours) and 3 times during Saturdays (9.00 am, 11.00 am and 12.00 noon). Any transaction initiated after a designated settlement time would have to wait till the next designated settlement time. Contrary to this, in RTGS, transactions are processed continuously throughout the RTGS business hours.


Q15. . What is the time taken for effecting funds transfer from one account to another under RTGS?

Under normal circumstances the beneficiary branches are expected to receive the funds in real time as soon as funds are transferred by the remitting bank. The beneficiary bank has to credit the beneficiary's account within two hours of receiving the funds transfer message


Q16. . Would the remitting customer receive an acknowledgement of money credited to the beneficiary's account?

The remitting bank receives a message from the Reserve Bank that money has been credited to the receiving bank. Based on this the remitting bank can advise the remitting customer that money has been delivered to the receiving bank.


Q17. . What is the essential information that the remitting customer would have to furnish to a bank for the remittance to be effected?

The remitting customer has to furnish the following information to a bank for effecting a RTGS remittance:
1. Amount to be remitted
2. His account number which is to be debited
3. Name of the beneficiary bank
4. Name of the beneficiary customer
5. Account number of the beneficiary customer
6. Sender to receiver information, if any
7. The IFSC Number of the receiving branch




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CDA Army Meerut