Transfer of Public Account Receipt from District Authorities Account V & VI dt 16.08.2019
OFFICE MEMORANDUM
Subject:
I am directed to refer to your letter No. Account-V & VI/Bank Advice/2018-19/HM/921, dated 08.05.2019 on the subject cited above.
2. The case has been examined. Finance Department observes that recoveries of overpayment are transferable to Provincial Government Account-I. The Accountant General, Punjab is advised that all District Education & Health Authorities in Punjab regarding Accounts-V & VI may be conveyed that all Public Accounts receipts as well as Consolidated Funds receipts are transferable to the Provincial Consolidated Funds or Provincial Public Account Fund as the cases may be except the following heads of account which relate to Account-V & VI of the DEAs and DHAs:
| HEAD OF ACCOUNT | DESCRIPTION |
|---|---|
| C02865 | Health other contributions |
| C02866 | Health receipts recoveries of overpayment |
| C02814 | Education General recoveries of overpayment |
| C03615 | Education receipts from provincial allocable grant |
3. I am further directed to state that District Authorities may be further conveyed that recoveries of overpayment may be made through Payroll in SAP System by deducting payment/adjustment of A* Heads to avoid Audit objections.
Please refer to the subject noted above.
02. As the DEAP & DHAP are the successors of defunct District Government (Account-IV), therefore, in pursuance of Finance Department circular memo. No. IT(FD)3-4/2002 dated 27th August, 2002 and subsequent letter No.BI-3(120) (AGP)/2017-18 dated: 02.04.2018, balances of District Education Authority(Account-V) and District Health Authority (Account-VI), pertaining to Public Account Receipt and Consolidated Fund Receipt, are transferred to Provincial Government Account-I (Non Food) through a bank advise on month to month basis.
03. In the light of Para 3 (a) (b) & (c) of your office clarification dated: 27th August, 2002 referred in para-1 above, this office is of the view that “all public Account receipt pertaining to GPF, GI, BF, & Contribution to the employees of Housing Foundation as well as all receipt pertaining to Consolidated Fund Receipt except PFC Share allocated to District Authorities (C03616-Provincial Allocable Grant)including Recoveries of Over Payment is transferable to the Provincial Govt. Account-l (Non Food) However, D.G. Audit has raised an observation on transfer of ROP as Audit Department is of the view that the ROP is the receipt of the concerned Authority thus it should not be transferred to Account-I (Provincial).
Your office is, therefore, requested to provide necessary guidelines in this regard to proceed further in the matter.
04. Moreover, the amount appearing in G/L codes mentioned in the list in annexure-A transpires that District Education & Health Authorities are collecting their “own receipts” in the G/L codes mentioned therein. Your office is therefore requested to clarify whether the amount collected in these G/L codes is “own receipt” of the authorities or not. If the said amount falls under the “own receipt” of the authorities then a complete list of such G/L codes may be provided to this office.
05. This issue with the approval of Additional Accountant General (Accounts)
