All payments on behalf of Defence Services are
either made at a
treasury or the bank by means of cheque etc drawn by officers of the
Defence Accounts Department and in certain cases by officers of Defense
Services. Each dealing branch of SBI and Associate bank will furnish to
the Focal point branch(FPB) daily scrolls supported by paid
cheques/MROs. The dealing branches of RBI will act as FPB and send
their main scroll direct to CDA concerned. The Focal point Branch of
SBI will prepare Main Scrolls based on the daily scrolls received from
dealing branches and send them daily to CDA duly supported by paid
cheques/MROs. However this procedure is not applicable in respect of
pension transactions, where scrolls are sent direct to PCDA, Allahabad
by the SBI branches.
The daily scrolls will be received in the Accounts Section of the
CDA’s office and after agreeing with the monthly DMS total and total
reflected by RBI,CAS Nagpur, paid cheques/MROs are handed over to staff
for linking and pairing with schedule III. The adjustment carried out
by Audit section while issuing cheque and by Accounts section while
carrying out adjustment on receipt of debit scrolls/ paid cheques are
as follows.
Audit
Section- while issuing
cheques
0/020/81 (Cheques & Bills)
(+)Receipt Service Head (+)
Charge
Accounts
section- while
adjusting debit scrolls/paid cheques
At the end of the year, amounts for which debit scrolls/paid
cheques or RBI advice has not been received, the unadjusted
amount is transferred as (+) Charge to 0/020/83-‘RBI suspense
unclassified’. On receipt of debit scrolls/ paid cheques or RBI t
advice, 0/020/83 and 0/020/81 are relieved by (-) Charge to 0/020/83
and (-) Receipt to 0/020/81 respectively. With the introduction of
Focal Point Branch System, a new suspense head known as “PSB
suspense” has been opened under code head 0/020/76 to identify the
wanting scrolls and advices relating to Public Sector Banks(PSB).
However the procedure for its booking and clearance remains the same as
applicable to 0/020/83
.