TO

PRESENTATION

ON

RESPONSIBILITIES & POWERS OF DDOs.

&

THE KARNATAKA FINANCIAL CODE, 1958

K.T.VIJAYA KRISHNA KUMAR

JT. DIRECTOR OF TREASURIES,(Retd.)

BANGALORE

•15 Every GS has to exercise care as a person of ordinary prudence would exercise in respect of expenditure of his own money.

• No authority should exercise its powers of sanctioning expenditure to pas an order which will directly or indirectly to its own advantage.

• No authority should sanction any expenditure which is likely to involve at a later date expenditure beyond its own powers of sanction.

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4. (a) All transactions to which any Government servant (GS) in hisofficial capacity is a party must, without any reservation, bebrought to account, and all moneys received should be paid in fullwithout undue delay in any case within two days, into a treasury.

5. The appropriation of departmental receipts to departmentalexpenditure, except when specially authorised, is strictly prohibited.This rule is relaxed :- (a) money received on account of the serviceof summons, and diet money of witnesses in Civil cases; & (b) Incases covered by the rules in other authorised Codes.

6. A Govt Officer receiving money on behalf of Govt must give thepayer a receipt. Use of manuscript forms is strictly prohibited.

8. (a) Any person paying money into a Treasury will present with achallan in duplicate which will show distinctly the nature of thepayment, the person or officer on whose account it is made and thehead of account.

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329(v) When Govt. moneys in the custody of a Govt. officer arepaid into the bank, the head of the office should compare thebanks receipt on the challan or his pass book with the entry in theCash Book before attesting it.

Note 1.- The head of office may, at his discretion, obtain aconsolidated treasury receipt.

Note 2.- The treasury receipt statement showing the amountsremitted during the month, under each head of account, should becompiled initially by the departmental office.

Note 3.- No Challan purporting to contain the ackn. of a Bank forreceipt of money should be acted on unless credit for the moneyis first traced in the treasury a/cs.

Note 4.- The certificate by Heads of offices, should be recordedon the establishment pay bill in which their pay is drawn:“I certifythat I have satisfied myself in the manner laid down in Article329(V), KFC that all moneys remitted to Bank by on my behalfduring the second previous month have actually been credited inthe treasury accounts”.

• 329-All DDOs with financial transactions should maintain Cash Book.• All monetary transactions should be entered in the Cash Book.• Cash Book should be attested and closed regularly.• At the end of the month HoO should verify Cash Book and cash balance.• Over-writings and erasures should be avoided

• 330- Cash Book• General ledger – for monthly totals• Remittance register – for amounts remitted to the treasury / bank.•Acquittance Roll – for recording all disbursements.• Order book for contingent charges.•Contingent Register – for all contingent drawls.

• 164HoO should maintain accounts of stores like Books, Furniture, Safes,etc.• It should be possible to check the actual balance at any point of time.• Where no specific forma are prescribed Form-33 and 34 may be used.• Receipts, Disposals, Transfers, Balance should be recorded immediately.• Once in a quarter these registers should be verified.• Certificate in the form of Form-35 will be attached to the Salary bill for the month of April every year.

• Personally responsible for the loss.• Lack of vigilance is viewed seriously.• HOO can not take an excuse that he was duped by his subordinate staff.•

• after preliminary enquiry matter needs to be reported to the DC, Controlling officer , KOD and AG.• Criminal offences need to be reported to the police.• Recovery from Salary / Pension if negligence is proved.

•Salary and other amounts lost may be redrawn from Deptl. Advances and adjusted / written off later.

Role of DDO-•DDO shall effect deduction 10% Basic Pay & 10% DA asmonthly contribution

•Register with CRA in Form N3 through Treasury Officer(TO)

•Obtained registration Form S1 from Employees inDuplicate File & certify and send to TO

•Distribute PRAN Kit to Employee

•Generate NPS Schedule 1 for current Contribution

Role of DDO-

• Send signed and certified copies of theSchedule to the NPS Cell

• Intimate changes in employment details to TO

• Forward change in Investment pattern of thesubscriber to be forwarded to TO

• Maintain statement of subscriber transaction

• Retirement Details

Modifications

Request in Form S2-

a) Correction in Personal details

b) Correction in Nomination

c) Reissue of T Pin or I Pin

d) Reissue of PRAN card

Modification

Subscriber can request for correction / Change in Signature, change in

photograph by submitting Form S7 to Treasury Officer through DDO via

covering S8

Role of Employee

1. Fill up Form S1 for registering with CRA toobtain PRAN

2. Choose payment option for backlogcontribution

3. Check the Pension Account on website ofCRA periodically and inform TO in case ofmissing contribution

BenefitsSuperannuation 40% of the accumulated pension corpus needs to be

utilized for purchase of an annuity providing for themonthly pension. Remaining 60% will be paid back inlump sum

Death Case100% accumulated pension corpus is paid to nominee

Exit from NPS80% of the accumulated pension corpus needs to be

utilized for purchase of an annuity providing for themonthly pension to subscriber. 20% paid in lump sum.

Death case:

• Family wife or husband and minor children

• Family as defined in KCSR 302 is applicable

• When wife or husband alive the nominationshall not be made to others

• The nomination made before marriage willautomatically transferred to wife or husbandafter marriage

Lump sum CompensationDeath while in Service(NPS)

Period of Service Compensation1. Less than one year

2. Above one year less than five years

3. Above five years less than twenty

years

4. Above twenty years

4 times the emoluments

12 times the emoluments

24 times the emoluments

Max. 30 month the emoluments

Min 24 emoluments subject to one

month emoluments for each

completed year of service

Procedure

• The Head of the Office will sanction thecompensation in Form ‘B’ and send it to AGalong with SR for issue of authorization

• The AG will authorize after recovering anyGovt. dues

• The amount will be drawn in treasury wideHead of Account “2071-01-104-2-07 -deathcompensation under revised rules for thosewho joined after 2006”

• For Group ‘A’ PSA is Govt.

• For Group ‘B’ Head of the Dept.,

•For Group ‘C’ & ‘D’ Head of the Office whoare Pay Drawing Officers

• For Group ‘B’ not receiving AG Pay SlipsPSA is Head of the Office who are PayDrawing Officers

Responsibility of Group ‘A’

• GP ‘A’ Officers one year before retirement shall sendForm 1B to AG

• 3 months prior to retirement AG Will preparePension Document “Form -7 & 7A” and send it toGovt. for sanction

• Govt. while sanction pension shall also indicatewhether if any departmental enquiry is pending,Govt. dues and also action taken on pecuniary loss

• AG will issue PPO• Nomination is in Form A• LPC to be forwarded to AG after retirement

Rs.10000/- will be withheld for want of LPC / NDCafter 3 months it will be refunded

Responsibility of Group ‘B’

• GP ‘B’ Officers one year before retirement shall send Form 1B to AG

• 3 months prior to retirement AG Will prepare Pension Document “Form -7 & 7A” and send it to HOD for sanction

• HOD while sanction pension shall also indicate whether if any departmental enquiry is pending, Govt. dues and also action taken on pecuniary loss

• AG will issue PPO• Nomination is in Form A• LPC to be forwarded to AG after retirement Rs.10000/-

will be withheld for want of LPC / NDC after 3 months it will be refunded

•

Role of PSA for Group C&D

• PSA shall obtain Form 1B one year prior to retirement from Group C& D

• PSA shall prepare pension document and send it to AG 3months prior to retirement along with SR

• While sending proposal the PSA shall indicate Govt. Dues, action taken on pecuniary loss and any Departmental enquiry pending

• AG will issue PPO• Nomination is in Form A • LPC to be forwarded to AG after retirement

Rs.10000/- will be withheld for want of LPC / NDC after 3 months it will be refunded

Role of PSA in death while in service those joined prior to 01.04.2006

• The PSA shall address a letter to nominee in FormB of Family Pension Rule 2002 enclosing theApplication Form (Annexure to Form B) requiredto be given by nominee

• 30% of emoluments is family pension, if QS ismore than 6years 9months two times the FamilyPension or 50% of Emoluments is eligible Min.Rs.4800 Max. Rs.23940

• The PSA shall sanction Family Pension in Form C

• Nomination is in Form A

Enclosure to Pension Record

• Joint Photograph• Identification Mark• Specimen Signature • Treasury proffered• List of Family Members • Permanent Address• Commutation & Declaration • Form 7, 7A • Updated SR

Enclosures, Family Pension

• Form ‘C’

• Specimen Signature

• Identification Mark

• Permanent Address

• Treasury Preferred

• Updated SR