Accounting procedure of DoT Cells

Government of India

Department of Telecommunications

Sanchar Bhawan, New Delhi.

No: 7-1/2000-TA-I Dated: 04.12.2000.

To,

PGMs (F)/GM (F)/DGM (F)/CAO/IFA of each BSNL Circle Accounting Unit.

CAO / AO Incharge of DOT Cell unit at each BSNL Circle Accounting Unit.

Subject: Accounting procedure to be followed in BSNL / DOT Cell Unit.

With the formation of Bharat Sanchar Nigam Limited, following conversion of the erstwhile Department of Telecom Services (DTS) and Department of Telecom Operations (DTO) with effect from 1.10.2000, there was an imperative need to have a separated Cell to deal with the residual items of work relating to the abovesaid Government departments and accordingly, it was decided to create DOT Cell unit at each Telecom Circle Accounting Unit. Separate orders have been issued by SEA section of Telecom Directorate setting up and stipulating the composition of the DOT Cell units.

It, therefore has become necessary to define the accounting functions to be carried out by the Telecom Account Sections under BSNL and DOT Cell units. The functions to be followed in BSNL / DOT Cell Unit are as under:

1. Settlement of Remittance Transactions:

(a) Different Circle:

The debits / credits raised by various Telecom circle accounting units against each other in respect of transactions that had occurred up to and inclusive of 30.9.2000 and outstanding as on 30.9.2000, should be settled latest by 31.12.2000 and no ATD / ATC should be left pending for adjustment thereafter. It will be the personal responsibility of the circle IFA concerned to ensure that all the ATDs / ATCs are adjusted on or before 31.12.2000. Acceptance of these ATDs / ATCs will be taken in DOT accounts to be submitted monthly as Circle Abstract (Cash and stores) by the BSNL Circle Accounting unit based on the CAC of SSAs / PAUs.

(b) Same Circle:

The debits / credits raised by various SSAs / PAUs in the same Circle against each other including Circle Telecom Accounting Unit in respect of transactions that had occurred up to and inclusive of 30.9.2000 and outstanding as on 30.9.2000, should be settled by 31.12.2000 and no ATD / ATC should be left pending for adjustment. It will be the personal responsibility of the Head of the Unit concerned to ensure that all the ATDs / ATCs are adjusted positively on or before 31.12.2000 and nothing is kept pending. Acceptance of these ATDs / ATCs will be taken in DOT accounts to be submitted monthly as Circle Abstract (Cash and stores) by the BSNL Circle Accounting unit based on the CAC of SSAs / PAUs.

2. GPF, Long/Short term Loans, CGEGIS etc.

(a) IFA of each Circle of the BSNL will ensure that agreed balances as on 30.9.2000 in regard to GPF, Long/Short term Loans etc. in respect of individual employees who are working in respective offices of each Telecom Accounting Circle as on 30.9.2000, are transferred to the DOT Cell unit under distinctive nomenclature of loans. The DOT Cell unit will adopt these agreed balances as their Opening Balance and start maintaining the broadsheets.

(b) Since the staff of BSNL are borne on the strength of DOT and are on ‘deemed deputation’ with BSNL, the recoveries towards CGEIS – 1977 and CGEGIS-1980 will continue to be effected by BSNL, till the staffs are permanently absorbed in BSNL. All the recoveries of CGEIS and CGEGIS will be effected from the pay bill by the SSA / PAU concerned and accounted for in the monthly accounts and a schedule (in duplicate) containing details should also be submitted to BSNL Circle Office for consolidation and settlement with DOT Cell unit.

(c) All the long / short term advances such as HBA, Motor car, Scooter, Cycle etc. will be sanctioned and paid by the BSNL on behalf of DOT in respect of “deemed deputationists” from DoT, claims will be lodged by BSNL at the end of each month with DOT Cell who will reimburse the amount to BSNL from this year’s allocation under the budget of Govt. till 31.3.2001. However, officials who become corporate employees before 1.4.2001 shall not be eligible for payment of advances from the allocation of fund from DOT. In such case, CGMs may approach BSNL Hq. For allocation of fund. From 1.4.2001 BSNL will pay the advances from its own funds allocated for the purpose for all including those on deemed deputation. Therefore no claim will be lodged on DOT Cell w.e.f. 1.4.2001.

(d) The SSAs / PAUs of BSNL will continue to effect recovery from the pay bills and maintain the accounts of recovery as was being done prior to Corporatisation. The SSAs / PAUs will prepare three copies of Recovery / Payment schedules. Two copies of Recovery / Payment schedules will be sent along with the monthly accounts to the BSNL Circle Headquarters. BSNL Circle Headquarters will consolidate the credits representing the subscription and recoveries reported by each SSA / PAU and also consolidate debits representing payments effected by the SSA / PAU. The consolidated net amount (credits minus debits) so arrived at will be passed on by the BSNL Circle Headquarters to the DOT Cell Unit thereby means of Crossed cheque / Demand Draft before 10^th of every month following the month of transaction along with one copy of the Recovery / Payment schedule for GPF, HBA, MCA, Scooter advance, Cycle advance, CGEIS – 1977 and CGEGIS-1980 etc. One copy of the Recovery / payment schedule will be retained by the BSNL Circle Headquarters as its office copy.

(e) The DOT Cell unit, on receipt of cheque / DD will take into account the same through Cash Book with proper classification and also will take steps to post the Recovery / Payment schedules in the broadsheets and to arrive at the closing balance on month-to-month basis.

3. On transfer of employees (a) from the jurisdiction of one BSNL Telecom Circle Accounting Unit to another BSNL Telecom Circle Accounting Unit or (b) from BSNL to DoT:

On transfer of an employee from the jurisdiction of one BSNL Telecom Circle Accounting Unit to another BSNL Telecom Circle Accounting Unit, or from BSNL to DoT, necessary Last Pay Certificate will be prepared (showing all the outstanding balances of both long / short term loans and advances and GPF balance at the credit of the employee) by the SSA / PAU concerned and sent to the BSNL Circle Headquarters for onward transmission to the DOT Cell Unit. Necessary entries to this effect will be made by the SSA / PAU in the retrenchment registers, subsidiary registers etc.

On receipt of the LPC, the DOT Cell Unit will verify the same with reference to the Broadsheet maintained by it. If the balances shown in the LPC are found correct, DOT Cell unit will arrive at the net balance of the outstanding balances (whether credit or debit). If the net balance worked out to be a credit or debit balance for the employee, the DOT Cell unit will arrange to issue the cheque in favour of or prefer a claim against (as the case may be) the DOT Cell Unit under whose jurisdiction the employee is transferred, and send a copy of the LPC to the DOT Cell unit. In case of any discrepancy in the balances shown in the LPC, the DOT Cell unit will take up the matter with concerned BSNL Circle Headquarters and get the matter sorted out.

On receipt of the LPC, along with the cheque or claim, as the case may be, the DOT Cell unit of the Circle wherein the employee has been transferred will accept the cheque or honour the claim, making suitable entries in the broadsheet(s) maintained by it, and then pass on the LPC to the BSNL Circle Accounting Unit, with a request to effect recovery from the pay of the transferred-in employee. The BSNL Circle Accounting Unit concerned would pass on the LPC to the SSA / PAU concerned for further necessary action. The SSA/PAU would thereupon take steps to effect recovery from the pay of the employee concerned and follow the procedure set out in the paragraphs 2 and 3 hereinabove.

4. On transfer of employees from DOT offices to BSNL on or after 1.10.2000.

The concerned SSA / PAU of DOT Circle Accounting unit from which the employee is transferred will issue the LPC indicating the outstanding balances and send the same to his circle accounting unit. In turn Circle accounting unit will forward the LPC along with a cheque in favour of or claim against the DOT Cell unit to whose jurisdiction the employee is transferred.

On receipt of the LPC along with the cheque or claim, the DOT Cell unit concerned will get the cheque encashed, or honor the claim and send the cheque in settlement of the claim to the DOT Circle Accounting unit. After making suitable entries in the broadsheet, the DOT Cell unit will pass on the LPC to the BSNL Circle accounting Unit with a request to effect recovery of the outstanding balances from the employee concerned and make necessary entries in GPF ledger card for the opening balance received from the transferring office. On receipt of the LPC from the DOT Cell unit, BSNL Circle accounting unit will pass on the same to SSA / PAU concerned and get the necessary entries made in the relevant registers including GPF ledger card, broadsheet etc.

The SSA / PAU concerned on receipt of the LPC will make necessary entries in the retrenchment registers or subsidiary registers etc. and follow the procedure enunciated in the paragraph 2 hereinabove.

5. Compilation and submission of Accounts:

The SSAs / PAUs under BSNL will continue to send the monthly cash account current and store account current in respect of transactions relation to DOT through CAC package / TACT package as is being done presently till all the RBI balances, Suspense transactions, remittance transactions (both cash and stores) that had taken place prior to corporatization i.e., up to and inclusive of 30.9.2000 are adjusted fully and until further orders. All these transactions will be by way of Journal entries and practically there will be no new cash transactions on behalf of DOT from 1.10.2000 through Cashbook. These accounts will be maintained separately from those of BSNL accounts.

All transactions (except of telephone bill payments received from 1.10.2000 even in respect of same relating to earlier period) of DOT relating to the period prior to 1.10.2000 (like payments received on behalf of DOT or payments/refunds/claims settled on behalf of DOT) will be first accounted for by the SSA / PAU in the books of BSNL and included in the monthly accounts being submitted to the BSNL Circle accounting unit. The SSA / PAU should prepare credit schedule and debit schedule for such transactions in triplicate. The monthly accounts should be accompanied by two copies of the schedule along with the photocopy of the vouchers.

On receipt of the monthly accounts from the SSA / PAU along with Debit / credit schedules relating to DOT, the BSNL Circle Accounting unit will consolidate the debit / credit schedules and arrive at the net Credit/Debit and depending upon the net consolidated figure, the BSNL Circle Accounting unit will issue the cheque in favour of or prefer a claim against the DOT Cell unit along with one copy of the schedule (credit/debit) received from the SSA / PAU and a photocopy of the supporting vouchers. All such claims should then be scrutinized and settled by the DOT Cell unit by issue of cheques to BSNL Circle Accounting unit only.

6. BANK RECONCILIATION:

Reconciliation with banks for the transactions that had occurred up to and inclusive of 30.9.2000 will continue to be the responsibility of the SSA / PAU and BSNL Circle Telecom Accounting units. Necessary urgent steps should be taken immediately in this regard. Settlements / adjustments effected should be passed though Cash account current & / store account current by the SSA / PAU which will continue to be sent to the BSNL Circle Telecom Accounting unit.

7. Personal claims of staff:

While every effort would have been made by the Telecom Circles / Units to settle all personal claims of staff pending as on 30.9.2000, some cases might have remained unsettled due to one reason or the other. All such claims must be scrutinized and settled by the BSNL positively on or before 31.12.2000 and included in the accounts to enable the BSNL Circle accounting unit to obtain reimbursement from DOT Cell unit.

8. Service records of personnel:

The service records of the persons working on deemed deputation from DOT will continue to be maintained by BSNL.

9. INTER-DEPARTMENTAL ADJUSTMENTS:

All inter-department claims pending as on 30.9.2000 with the present SSA / PAU and Circles etc. will be listed out separately and settled by the BSNL before 31.12.2000. If any of the proceeds of such settlements are to be credited to DOT that should be done with full details, through cash/cheque to the DOT Cell unit before 31.12.2000 by BSNL. Similarly, if there are any cases that are not the liabilities of BSNL but are to be debited to DOT, such claim should be preferred on the DOT Cell unit by BSNL before 31.12.2000 for cash settlement. The DOT Cell unit will take necessary budget allotments and then settle the claims of BSNL.

10. Monthly Accounts:

The DOT Cell unit will submit its monthly account as Circle Abstract in TACT package to DOT Hq. TA section up to 10^th of the following month. SSA / PAU of BSNL will submit their monthly Trial Balance account along with supporting schedules to the BSNL Circle accounting Unit by 6^th of the following month & BSNL Circle accounting Unit after consolidating the monthly Trial Balance accounts of SSA / PAU will submit the Circle monthly Trial Balance account along with supporting schedules to BSNL Corporate Office, New Delhi i.e., presently to the AO TA-II (TACT) DOT, Sanchar Bhawan New Delhi which should reach upto 12^th of the following month. SSA / PAU of BSNL accounting Circle unit and BSNL Circle will continue to submit the old DOT account as Cash account current (Cash & store) & Circle Abstract (Cash & store) as stated in Para 5 above.

The contents of this letter may please be brought to the notice of all concerned.

The receipt of this letter may please be acknowledged to Shri. J.K.Gupta, Director (TA-I) DOT, Sanchar Bhawan New Delhi – 01.

Hindi version will follow.

-sd-

(A.S.RAY)

Dy. Director General (Accounts)