Work From Home (WFH) – Relaxation in Central Government Account Rule 28 of RPR for ensuring smooth payments by PAOs
File No: TA-2-03002(01)/5/2021-TA-II
Government of India
Ministry of Finance
Department of Expenditure
Controller General of Accounts (TA-II Section)
New Delhi, Dated: 20.04.2021
OFFICE MEMORANDUM
Subject: Relaxation in Central Government Account (Receipt and Payment) Rules, 1983 for ensuring smooth payments by PAOs and enabling them to Work From Home (WFH)- reg.
Reference is invited to this Office OM No.3( 2)/TA-11/2020/173 dated 8.4.2020 wherein the approval of Hon’ble Finance Minister was conveyed to the relaxation made in Central Government Account (Receipts & Payments) Rules,1983 (RPR). A situation has again arisen in which there is a necessity to enable ‘Work From Home’. This above situation necessitates an amendment to ensure smooth payments by Pay and Accounts Officers (PAOs)/CDDOs.
2. Measures are, therefore, required to ensure timely payments of the bills submitted to PAOs/CDDOs, if the staff and officers of PAOs/PrAOs/CDDOs are not able to attend the office and need to Work From Home (WFH) using e-office, PFMS and official e-mail(@gov.in and @nic.in) or to avoid contact with physical documents and prevent spreading of the COVID 19. Accordingly, the following provisions in the existing Receipts and Payments Rules, 1983 are relaxed to ensure smooth payments of bills by PAOs/CDDOs and to enable offices/officials to Work from Home:-
| SI.No. | Existing Rule | Relaxed rules |
| 1 |
Save as otherwise specially provided in these rules or unless Government in the Ministry of Finance (Department of Expenditure) otherwise direct in any case, no withdrawal of money may be made from the Government Account except by presentation of bill in support of relevant claim for the purpose. (R ule 28 of RPR) |
Save as otherwise specially provided in these rules or unless Government in the Ministry of Finance (Department of Expenditure) otherwise direct in any case, no withdrawal of money may be made from the Government Account except by presentation of bill (physically or through electronic system) in support of relevant claim for the purpose.(Rule 28 of RPR) |
| 2 |
Save as hereinafter provided bills drawn and presented by a departmental officer to an Accounts Officer or to a cheque drawing ODO shall themselves be duly receipted for payments. Separate receipts, duly affixed with revenue stamp wherever necessary, shall be obtained and furnished to the bill passing and paying authority at the time of receiving payment from him in respect of all other payments claimed through bills. {Rule 29 of RPR) |
Save as hereinafter provided bills drawn and presented by a departmental officer (physically or through electronic system) to an Accounts Officer or to a cheque drawing ODO shall themselves be duly receipted for payments. Separate receipts, duly affixed with revenue stamp wherever necessary, shall be obtained and furnished to the bill passing and paying authority at the time of receiving payment from him in respect of all other payments claimed through bills.{Rule 29 of RPR) |
| 3 |
All bills must be filled in and signed in ink. [Rule 33{iii) of RPR] |
All bills must be filled in and signed in ink or ODO may submit the bill through the system electronically after logging in into the system through his system ID (as per existing protocol). Scanned copy or the abstract of the physical bill is to be submitted to PAO/CDDO through official e mail. [Rule 33{iii) of RPR] |
| 4 |
Every voucher must bear a pay order signed or initialed by the responsible disbursing officer, specifying the amount payable both in words and figures. All pay orders must be must be signed by hand and in ink. {Rule 59{1) of RPR ) |
Every voucher must bear a pay order signed or initialed or approved in the system using system ID by the responsible disbursing officer, specifying the amount payable both in words and figures. All pay orders signed by hand and in ink or approved in the system using system ID. [Rule 59{1) of RPR] |
| 5 |
All paid vouchers must be stamped ‘paid’ or so cancelled that they cannot be used a second time.{ Rule 59(2) of RPR |
All paid vouchers must be stamped ‘paid’ or so cancelled or disabled in the system in away that they cannot be used/ processed in he system a second time. In case processed in the system, the original physical bill shall, however, be submitted by DDO to PAO at a later date with stamp of “NOT FOR PAYMENT” for post check and record. ODO may indicate the details of payment advice number and date so that PAO shall stamp as “paid” or so cancelled. This physical bill will not anyway be re-processed in the system. [Rule 59(2} of RPR]. |
3. The payments made under above conditions shall be subject to 100 percent post-check by the concerned PAOs/CDDOs once the situation normalizes. Recoveries will be done by PAO/CDDO wherever necessary.
4. While a general lock-down has not been introduced, in view of the likely longer duration of the crisis, WFH processing of all essential Bills should be done as per these relaxed Rules, with the consent of the Competent Financial Authority(CFA} in the Ministry/Department concerned.
5. DDOs should ensure dispatch of original paid vouchers (WFH} with requisite stamp of ‘NOT FOR PAYMENT’ in periodical interval to PAOs for post check and carry out monthly reconciliation of such original paid vouchers with that of the scanned copies.
6. The above relaxation will come into effect from the date of issue of this OM and shall continue until further orders of Secretary (Expenditure}.
7. This issues with the approval of Secretary (Expenditure}.
(A K Singh)
Deputy Controller General of Accounts
COMMENTS