Government of India
Ministry of Communications & Information Technology
(Sanchar Aur Soochna Praudyogiki Mantralaya)
Department of Telecommunications
(Doorsanchar Vibhag)
Sanchar Bhawan, New Delhi.
(TA-I section)
To,
All Controllers of Communication Accounts/Jt. Controller of Communication Accounts/
Dy. Controller of Communication Accounts
CGM BSNL Calcutta Telephones / Chennai Telephones.
All CGMs of BSNL Telecom Project / Maintenance Circles
All CGMs of BSNL Telecom Factories
CGM of BSNL NCES / QA / ALTTC / RABMN / TASK FORCE / T&D / BRBRAITT Circles / Telecom Stores Calcutta.
CPAO (ITI Bills) BSNL, Bangalore.
CAO of BSNL, TCO, Calcutta.
Director (Accounts-II) DOT, Sanchar Bhawan, New Delhi 01.
Sr. DDG (TEC), Khurshid Lal Bhawan, New Delhi.
All CGMs BSNL Telecom Circles.
No: 7-18/2002/TA-I Date: 13.6.2003.
Subject: Merger of DoT Cells.
In a workshop held on 14.2.2003 in the Telecom Directorate, it was decided that the accounting merger of the DOT Cells desired vide this office O.M. No. 34-31/2000-SEA-I dated 19.2.2002 may be done speedily now. For a merger by 1.7.03, the following accounting procedure may accordingly be followed by the DOT Cells which are to be merged with the larger DOT Cells of the territorial circles.
1. CASH BOOK: Action by DOT Cell to be merged The Cash book may be closed on 30.6.2003 with a nil balance. The cash balance remaining in hand is to be deposited in the accredited bank on the last working day of June 2003. No cheque / DD received from BSNL or other offices should be left out by the transferring DOT Cell. It should be remitted to the accredited bank before 30.6.2003. No cheque or DD will be issued by the DoT Cells to be merged w.e.f. 1.7.2003. Counterfoils of the cheques remaining unutilized may please be cancelled under the proper signature of the Head of the DOT Cell / DDO to be merged and entries made in the cheque cancellation register. Intimation of cancellation of all unused cheques will be given by the DOT Cell office (to be merged) to the CCA of the territorial circle, who will satisfy himself as to their adherence to DOTs instructions in this regard. The CCA office of the territorial circle will give the final report to DoT on this item for all the DOT Cells merged within it.
2. BANK RECONCILIATION: It may be noted that no cheque will be issued after 1.7.2003 by the DoT Cell to be merged. An intimation will be sent to the accredited bank for the last cheque number issued up to 30.6.2003. The RBI three-digit-code of this DOT Cell will not be in operation w.e.f. 1.7.2003 for new drawings from or remittances to bank. An outstanding summary of both drawings from and remittances to bank as on 30.6.2003 may be prepared and transferred along with all registers to the DOT Cell of the territorial circle, which will further settle the outstanding transactions with the concerned accredited bank branch.
3. BROADSHEETS:
(I) GPF broad sheet (individual wise): GPG broadsheets will be closed, which will include the GPF subscriptions and recoveries from pay and allowances upto the month of May 2003 (payable in June 2003) as well as recoveries made in the supplementary bills of June 2003, including the advances and withdrawals paid in June 2003. Interest for the financial year 2002-2003 calculated by the BSNL in the individual accounts may be added by incorporating the journal entries in accounts. The final closing balance as on 30.6.2003 individual wise (including interest) may be worked out and the final figures intimated to the DOT Cell of the territorial circle. Broadsheets may also be transferred to the DOT Cell of the territorial circle, which will maintain these broadsheets from June / July 2003 onwards. It may be ensured that no amount recoverable on account of GPF is left with the BSNL offices while handing over the broadsheets duly completed and agreed, to the DOT Cell of the territorial circle.
(II) Loan and advance broadsheets --- Braoadsheets (individual wise) should be completed and the outstanding balance as on 30.6.2003 worked out. It may be noted that that these broadsheets are only of the DOT fund and not of the BSNL. Outstanding balances of each category may be intimated to the DOT Cell of the territorial circle and the broadsheet handed over to them for further maintenance of these broadsheets from June / July 2003 onwards.
(III) CGEIS & CGEGIS: CGEIS & CGEGIS broadsheets (individual wise) should be completed and credit balances worked out as on 30.6.2003. Credit balance may be intimated to the DOT Cell of the territorial circle. Broadsheets may be handed over to that DOT Cell which will maintain these broadsheets from June / July 2003 onwards.
(IV) Regarding the broadsheets on each of the above items for the DOT Cells which are physically separate from the main office, please read para 7(ii)
4 (i) On the transfer of employees from the jurisdiction of one BSNL telecom circle accounting Unit to another BSNL Telecom Circle accounting unit or from BSNL to DOT.
Vide this office letter no.7-1/2000-TA-I Dated 4.12.2000 it was prescribed that on transfer of an employee from the jurisdiction of one BSNL telecom circle accounting unit to another BSNL Telecom Circle accounting unit, of from BSNL to DOT, the 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 had to be made by the SSA/PAU in the retrenchment registers, subsidiary registers etc. on receipt of the LPC and the DOT Cell unit had to verify the same with reference to the broadsheets maintained by it. If the balances shown in the LPC are found correct, the DOT Cell would 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 employees, the old DOT Cell unit would 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 has been transferred, and send a copy of the LPC to the new DOT Cell unit. In case of any discrepancies in the balances shown in the LPC, the new DOT Cell unit would then take up the matter with concerned BSNL Circle Headquarters and have 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 to which the employee has been transferred would also 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 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 from the pay of the employee concerned and follow the procedure set out in the paragraph above.
(ii) Upon merger, the work of the settlement of balances on the LPC will only be done by the 26 offices of the Controller of Communication Accounts as given in Annexure-I. Under the jurisdiction of the merger DoT Cells, there is no further requirement of issuing cheques or DD. The adjustment of the outstanding loan and advance balances, GPF credits etc. between the BSNL Circle Accounting units of the CCA of the territorial circle will be made through the accounts. Thus, if an employee is transferred from TCO, Calcutta to Telecom Factory, Calcutta or from the Telecom Project, Calcutta to Telecom Maintenance, Calcutta the LPC received from TCO Calcutta or from Telecom Project, Calcutta and showing the outstanding balances of loans and advances and GPF credit balance will be Journalized. A journal entry is to be prepared so that proper balances can be maintained, based on the system of the BSNL Circle accounting unit. An example is attached at Annexure B. It is to be clearly understood that balances and broadsheets are to be kept segregated and maintained for each BSNL Circle accounting Unit as was done prior to the merger. The only change after the merger will be that the cheques / DD will be issued by the Controller of Communication Accounts (DOT Cells of the territorial circles.)
(iii) It has also been observed that some DOT Cells are including the interest due on HBA or MCA in the outstanding balance to be recovered. This is not correct. Indication is to be given in the LPC but the interest NOT passed through the outstanding balance. The facts will be noted in the LPC for recovery by the subsequent office, and for the recovery of interest the subsequent office will pay by cheque / DD to the concerned DOT Cell. For TA advance or Pay advance, which are not given from the DOT fund, BSNL will have to make their own arrangements for recovery. However, TA advance or pay advance must not form an item of the outstanding balance.
5. MONTHLY ACCOUNTS: The monthly accounts of the merged DOT Cells will be submitted by the CCA office of the territorial circle to the Telecom Directorate separately in addition to their own monthly accounts, till such time as the transactions relating to drawings from and remittance to bank of the merged DOT Cells are finally settled.
6. SETTLEMENT OF RETIREMENT BENEFITS: It will be the responsibility of the 26 Controllers of Communication Accounts listed in Annexure I to settle the retirement benefits of the employees who cease be employed, including issue of their Pension Payment Orders. Thus the cases of employees who retire on 30.6.2003 will also be done by the 26 CCAs.
7. GENERAL:
(i) With effect from 1.7.2003 the BSNL Circle accounting unit will issue the cheques/DD in favour of the Controller of Communication Accounts of their territorial circles for pension and leave salary contribution, GPF subscription and recovery, Loans and advances recoveries and CGEIS / CGEGIS, and Service Tax etc. Separate cheques / DDs are required to be issued for each item as clarified in para (ix) of this letter no.7-1/2000-TA-I/17 dated 31.7.2002.
(ii) In case it is not possible to physically shift the merged DOT Cells to the building of the Controller of Communication Accounts of the territorial circle due to accommodation or staffing problems, the staff of the merged DOT Cells may continue to sit at the existing place but under the overall administrative and functional control of the concerned Controller of Communication Accounts. Further, thy may continue to maintain the broadsheets of the particular BSNL accounting unit which they were maintaining previously, for the sake of convenience, apart from any other work allocated to them by the CCA. However, there should be no deviation in the accounting procedures prescribed in the earlier paragraphs of this letter.
(iii) In the State of Work report of the CCA of the territorial circle, the (segregated) status of work for the broadsheets of each of its merged DOT Cells will have to be included.
Receipt of this letter may be acknowledged.
Hindi version will follow.
-sd-
(P.KrishnaMoorthy)
ADG (DOT Cell A/cs.)
ANNEXURE- I
|
Sr. |
DoT Cell which will remain in
operation |
DoT Cell which are merged in the DoT Cell mentioned in
Col. 2 |
DoT Cell who will countersign the PPO & emboss the
special seal & whom the expenditure is to be charged by the PSBs/
RBI |
Remarks |
|
1 |
2 |
3 |
4 |
5 |
|
1 |
Andaman and Nicobar |
|
West Bengal |
|
|
2 |
Andhra Pradesh |
|
|
|
|
3 |
Assam |
Task Force, Guwahati |
Assam Telecom Circle, Guwahati |
|
|
4 |
Bihar |
|
Bihar Telecom Circle, Patna. |
|
|
5 |
Chattisgarh |
|
MP Telecom Circle, Bhopal. |
|
|
6 |
Gujarat |
|
Gujarat Telecom Circle, Ahmedabad |
|
|
7 |
Haryana |
|
Haryana Telecom Circle, Ambala |
|
|
8 |
Himachal |
|
Himachal Telecom Circle, Shimla |
|
|
9 |
J&K |
|
J&K Telecom Circle, Jammu. |
|
|
10 |
Jharkhand |
|
Bihar Telecom Circle, Patna. |
|
|
11 |
Karnataka |
1. Quality Assurance, Bangalore |
Karnataka Telecom Circle, Bangalore |
|
|
|
|
2. CPAO (ITI Bills) Bangalore |
|
|
|
12 |
Kerala (Lakshadweep) |
|
Kerala Telecom Circle, Trivandrum |
|
|
13 |
Madhya Pradesh |
1. T&D Circle, Jabalpur |
MP Telecom Circle, Bhopal |
|
|
|
|
2.BRBRAITT, Jabalpur |
|
|
|
|
|
3. Telecom Factory, Jabalpur. |
|
|
|
14 |
Maharashtra (Goa, Dadra & Nagar Haveli) |
1. Western Telecom Project, Mumbai |
Maharashtra Telecom Circle, Mumbai. |
|
|
|
|
2.Western Telecom Mtc. Region, Mumbai |
|
|
|
|
|
3. Railway Elect. Project, Nagpur |
|
|
|
|
|
4. Telecom Factory, Mumbai. |
|
|
|
15 |
North East I |
|
North East I Telecom Circle, Shillong. |
|
|
|
(States: |
|
|
|
|
|
1. Meghalaya |
|
|
|
|
|
2.Tripura |
|
|
|
|
|
3. Mizoram |
|
|
|
|
|
|
|
|
|
|
16 |
North East II |
|
North East I Telecom Circle, Shillong. |
|
|
|
States: |
|
|
|
|
|
1. Arunachal Pradesh |
|
|
|
|
|
2. Nagaland |
|
|
|
|
|
3. Manipur |
|
|
|
|
|
|
|
|
|
|
17 |
Orissa |
|
Orissa Telecom Circle, Bhubaneshwar. |
|
|
18 |
Punjab (Chandigarh) |
|
Punjab Telecom Circle, Chandigarh. |
|
|
19 |
Rajasthan |
|
Rajasthan Telecom Circle, Jaipur. |
|
|
20 |
Tamil Nadu (Pondicherry) |
1. Chennai Telephones |
T.N. Circle, Chennai. |
|
|
|
|
2. Southern Telecom Mtc. Region Chennai. |
|
|
|
|
|
3. Southern Telecom Project, Chennai. |
|
|
|
21 |
UP (East) |
|
U.P. (East) Telecom Circle, Lucknow |
|
|
22 |
UP (West) |
|
U.P. (East) Telecom Circle, Lucknow |
|
|
23 |
Uttaranchal |
|
U.P. (East) Telecom Circle, Lucknow |
|
|
24 |
West Bengal |
1. Eastern Telecom Mtc. Region, Kolkata. |
West Bengal Telecom Circle |
|
|
|
|
2.Eastern Telecom Project, Kolkata. |
|
|
|
|
|
3.CGM, Telecom Stores, Kolkata. |
|
|
|
|
|
4. Telecom Factory, Kolkata. |
|
|
|
|
|
5. TCO, Kolkata. |
|
|
|
25 |
Kolkata Telephones |
|
West Bengal Telecom Circle |
|
|
26 |
NTR, New Delhi |
1. ALTTC, Ghaziabad. |
NTR, New Delhi |
|
|
|
|
2.NES, New Delhi . |
NTR, New Delhi |
|
|
|
|
3. RABMN Data Network, New Delhi. |
NTR, New Delhi |
|
|
|
|
4. Northern Telecom Project, New Delhi. |
NTR, New Delhi |
|
ANNEXURE II
Shri. A, JAO transferred from TCO Calcutta (BSNL) on 3.5.2003 to Telecom Project Circle Calcutta (BSNL). LPC issued on 5.5.2003 shows the following balances.
(Rs.)
HBA Advance (Principal) --- 30000
Scooter Advance (Principal) --- 5000
GPF A/c No.___ Balance --- 120000
Journal entry to be passed on in the office of Controller of Communication Accounts, W.B. Circle, Calcutta.
|
Head of Account / Nature of Transaction |
Dr |
Cr |
|
761001201 (HBA advance of Shri. A transferred from TCO, Calcutta |
(-) 30000 |
|
|
761001201 (HBA advance of Shri. A on transfer of TCO, Calcutta to Telecom Project Circle, Calcutta. |
(+) 30000 |
|
|
76100120203 (Scooter advance of Shri. A on transfer from TCO, Calcutta (BSNL) |
(-) 5000 |
|
|
76100120203 (Scooter advance of Shri. A on transfer from TCO, Calcutta to Telecom Project Circle, Calcutta. (BSNL) |
(+) 5000 |
|
|
80090110101 (GPF Credit balance of Shri. A on transfer from TCO, Calcutta (BSNL) |
|
(-) 120000 |
|
80090110101 (GPF Credit balance of Shri. A on transfer from TCO, Calcutta to Telecom Project Circle, Calcutta. (BSNL) |
|
120000 |
|
|
0 |
0 |
Note: In monthly accounts adjustments will be nil in the DoT Cell, West Bengal Telecom Circle, Calcutta, but broadsheets relating to TCO, Calcutta and Telecom Project Calcutta will be posted from this journal entry.