No.7-1/2000-TA-I/23

GOVERNMENT OF INDIA

MINISTRY OF COMMUNICATIONS & INFORMATION TECHNOLOGY

DEPARTMENT OF TELECOMMUNICATIONS

20 ASHOKA ROAD, SANCHAR BHAWAN,

NEW DELHI- 110001.

 

 

OFFICE MEMORANDUM

 

Dated 17th December 2004.

 

 

Subject: Accounting & Budgeting transaction of Vigilance and Telecom Monitoring Units (VTM).

 

Consequent upon the formation of three VTM units at Delhi, Mumbai and Hyderabad vide this Directorate’s OM No 1-50/2003- Estt. Dated 4th November 2004 the following accounting instructions are issued.

 

  1. Each VTM will declare one officer in the unit as a DDO who will not have any cheque drawing powers.

 

  1. Each VTM Unit will maintain the Pay Bill Register (PBR) and other bill registers as prescribed in relevant rules.

 

  1. DDOs will submit their claims duly passed by the Head of the VTM unit for precheck and payment to the concerned CCA office duly supported by necessary vouchers / schedule and other information as required by CCA for precheck.

 

  1. Each head of VTM unit will forward the specimen signature of their said DDO to the concerned CCA office to accept and admit the claims preferred by them.

 

  1. Each DDO of the VTM unit will maintain a cashbook in Form G.A.R. 3. All monetary transactions should be entered in the cashbook as soon as they occur and attested by the Head of the VTM office in token of check.

 

Exceptions:

 

    1. An ‘Account payee’ crossed cheque or bank draft drawn in the personal name of the recipient (Govt. servant or third party) by the Communication Accounts Officer and routed through the DDOs merely for the purpose of delivery to the recipient need not be entered by the DDOs in their cashbook, the delivery of such cheque or draft to the concerned party may be recorded in and watched through a separate ‘crossed cheque and bank draft transit register’. Therefore, only the cheques that are encashable in their capacity as DDO for arranging payment in cash need be entered in the cashbook.
    2. Receipts in the form of local cheques, or demand drafts (to be crossed) should be obtained so as to be drawn in favour of concerned Communication Accounts Officer and need not be entered in the cashbook, but should be entered in the register of valuables (Form GAR5) and remitted into the accredited bank duly supported by challans for credit to Govt. account through the concerned communication accounts officer.
  1. The concerned Head of VTM unit will formulate the requirement of funds and will communicate the same to Budget section of DOT (HQ) for allotment of funds. Budget section will allot funds to VTM with a copy of the same to the concerned CCA. The Head of the VTM unit will certify availability of funds on each bill under the relevant head and submit to the CCA office for payment.

 

  1. The procedures regarding receipts and payment as contained in Swamy’s Compilation of Central Government Account Receipt & Payment Rules and other Departmental Codes may be followed.

 

  1. The Controller of Communication Accounts will exercise necessary checks on receipt of duly passed bills from the VTM unit as per provisions contained in the GFRs and other Departmental codes and thereafter issue cheques against the bills.

 

  1. The expenditure relating to VTM unit will be accounted for under the following Heads of accounts and will be included in the monthly accounts of the concerned CCA:

 

Major Head 3451 Secretariat Economic Services

Minor Head 345100091 General Administration, Dep’t. Of Telecom

Subhead Head 3451009101 Directorate

Detailed Object Head

 

1.    Salaries

2.    Wages

3.    Travel Expenses

  1. Office Expenses
  2. Payment to professional & special services
  3. Rent, Rates and Taxes
  4. Advertisement, sales and publicity expenses
  1. Hospitality charges
  1. Other Charges
  2. Overtime Allowance
  3. Medical Treatment

 

  1. The concerned CCA will maintain the GPF accounts of the concerned VTM unit as is being done in respect of the subscribers of his office. They will also perform the works relating to GPF final payment cases and other allied works relating to maintenance of GPF accounts, Loans and advances, CGEGIS / CGGIS, LS/PC etc.

 

  1. Retirement benefit cases and other payment on retirement will also be done by the concerned CCA in the manner it is being done in respect of officials retiring from the CCA offices.

 

  1. CCA will maintain broadsheets and other subsidiary registers in respect of VTM unit as is being done for the CCA offices.

 

  1. Copy of incoming and outgoing LPCs should be sent to the Communication Accounts Offices of the CCA office by the DDO of the VTM unit concerned.

 

  1. The accounts of the VTM unit will be subject to Audit by the P&T Audit offices and internal check will be carried out by the I.C.Unit of DOT (HQ).

 

  1. Clarification, if any required in implementing these accounting instructions may be referred to ADG (DCA) of this Directorate.

 

 

-sd-

(K.S.Bariyar)

Director (Accounts-I)

Copy for information to:

 

    1. Sr. PPS to Chairman, Telecom Commission, Sanchar Bhawan, New Delhi-110001
    2. Sr. PPS to Member (F)/(T)/(S)/(P), DOT, Sanchar Bhawan, New Delhi-110001
    3. PPS to Advisor (Finance) Sanchar Bhawan, New Delhi-110001
    4. Controller of Communication Accounts, Delhi, Maharashtra & Andhra Pradesh.
    5. Heads of VTM Centre, Delhi, Mumbai and Hyderabad.
    6. Director General (P&T) Audit, ShamNath Marg, New Delhi 110054.
    7. P&T Audit, Maharashtra, Mumbai.
    8. Director (Estt.) Department of Telecom, Sanchar Bhawan, New Delhi.