Civil Accounts Manual Forms 2024 - Complete CAM Format Guide

Overview: Understanding Civil Accounts Manual Forms

The Civil Accounts Manual (CAM) forms are standardized documents prescribed by the Controller General of Accounts (CGA) for maintaining financial records in government departments. The most recent edition, CAM 2024, provides comprehensive guidelines for Pay and Accounts Offices (PAOs) and government accounting personnel. This guide covers all 90 CAM forms along with their integration with the Public Financial Management System (PFMS).

Key Information:
This article is based on the official CAM 2024 document issued by the Controller General of Accounts (CGA). It provides detailed information about all CAM forms, their maintenance requirements, and PFMS integration status.

Total Forms Overview

Total CAM Forms

Manual Only

Electronic Only

Manual & Electronic

CAM Forms Distribution by Maintenance Type

The 90 CAM forms are categorized based on how PAOs should maintain them:

Maintenance Type	Number of Forms	Percentage	Description
Manual Form Only	30	33.3%	Forms maintained only in paper/manual format
Electronic Form Only	15	16.7%	Forms maintained only in electronic format within PFMS
Both Manual & Electronic	26	28.9%	Forms maintained in both manual and electronic formats
Deleted/Not Applicable	19	21.1%	Forms deleted or no longer relevant in CAM 2024

Understanding PFMS Integration

PFMS (Public Financial Management System) is an integrated government accounting system that has significantly reduced manual record-keeping requirements. PAOs functioning in PFMS can now rely on electronic reports generated by the system instead of maintaining all forms manually. However, many forms still require manual maintenance for specific compliance and verification purposes.

Key PFMS Reports and Their Usage

Pre-Check Reports (PC-01 to PC-04): Used for bill verification and payment processing
Bank Reconciliation Reports (BR-01 to BR-04): Used for reconciliation of bank accounts and verification of outstanding payments
Compilation Reports (CMP-02 to CMP-03): Used for consolidation and abstraction of accounts
E-Lekha SCT Reports: Available for computation of government accounts and balance summaries
GPF Module Reports: Used for General Provident Fund ledger and settlement cases

Major Categories of CAM Forms

1. Cheque and Payment Related Forms (CAM-1 to CAM-26)

These forms cover the entire payment cycle including cheque issuance, delivery, and reconciliation:

CAM-1: Stock Register of Cheque books/forms
CAM-4: Bill Diary (with PFMS Pre-Check integration)
CAM-10: Register of cheques drawn
CAM-11: Register of Cheques delivered (revised for e-payment details)
CAM-15: Check register of outstanding pre-check cheques
CAM-20: Bank reconciliation statement of disbursements

Status: 15 forms in this category (CAM-25 and CAM-27 were deleted)

2. Compilation and Abstraction Forms (CAM-33 to CAM-39)

These forms are used for consolidation and summary of financial transactions:

CAM-33: Daily Memo compilation sheet for posting vouchers
CAM-34 to CAM-36: Transfer Entry forms and summaries
CAM-37 to CAM-39: Classified Abstract and Consolidated Abstract

Status: All these forms are maintained in both manual and electronic forms within PFMS

3. Provident Fund and Pension Forms (CAM-47 to CAM-52)

These forms are specifically for managing General Provident Fund (GPF) and pension payments:

CAM-47: Provident Fund Ledger Folio (available in GPF Module of PFMS)
CAM-48 to CAM-51: GPF broadsheet and settlement reports
CAM-52: Pension Payment Order (PPO) - still maintained manually even after e-PPO issuance

Status: Electronic availability through PFMS GPF Module

4. Claims and Settlement Forms (CAM-53 to CAM-68)

These forms handle inter-PAO claims, settlements, and reconciliation:

CAM-53: Register of outward claims
CAM-55: Register of Inwards claims
CAM-68: Monthly Reconciliation Analysis

Status: Mostly manual forms with some PFMS integration for analysis

5. Suspense and Revenue Account Forms (CAM-69 to CAM-81)

These forms are used for reconciliation of Public Sector Bank (PSB) suspense and revenue accounts:

CAM-69 to CAM-75: Receipt/Payment registers and reconciliation statements
CAM-76 to CAM-87: Multiple forms (many deleted in 2024 revision)
CAM-88: Bank Reconciliation report for PSB Suspense clearance

Status: 8 forms deleted in CAM 2024 - alternative CAM forms can be used

6. Other Important Forms

CAM-40 to CAM-44: Balance ledgers and summaries (electronic forms in e-Lekha)
CAM-59 to CAM-65: Investment registers, deposit registers, and IGAA advice
CAM-90: DDO-PAO expenditure reconciliation certificate (new addition)

Important Updates in CAM 2024

Forms Deleted

The following forms have been deleted or are no longer applicable in CAM 2024:

CAM-6, CAM-7, CAM-8
CAM-25, CAM-27
CAM-45, CAM-46
CAM-76 to CAM-87 (multiple forms related to focal point bank and link cell operations)

Forms Revised/Updated

CAM-4 (Bill Diary): Integrated with PFMS Pre-Check system
CAM-11 (Cheques Delivered): Revised to capture separate e-payment details
CAM-17 (Bank Suspense): Redesigned to include e-payment details
CAM-19 (Cheques Issued): Format updated to include e-payment advice
CAM-90 (New Addition): DDO-PAO expenditure reconciliation certificate

E-Payment Integration

With the increasing use of e-payments in government transactions, several forms have been updated to capture e-payment details separately from traditional cheque payments:

CAM-4A (Summary of e-payment)
CAM-11A (Summary of e-payment advice)
CAM-19A (Summary of e-payment advice)

Maintenance Guidelines for PAOs

For PAOs Functioning in PFMS

Important Note: PAOs functioning in PFMS should verify the availability of electronic reports in their system. They should cross-check with PFMS-generated reports before using PFMS reports for verification and reconciliation. In case electronic reports are not available in PFMS, these must continue to be maintained in manual formats.

Key Compliance Requirements

All forms must be maintained with proper authorization and certification
Monthly reconciliation must be performed between DMS, PSB suspense, and bank accounts
Forms should capture both cheque and e-payment transactions separately
Bank Reconciliation Reports (BR-01 to BR-04) from PFMS should be used for verification
GPF-related transactions must be tracked through the PFMS GPF Module
All outstanding/suspended items must be monitored and cleared timely

Frequently Asked Questions

Q1: Do we need to maintain all 90 forms manually?

A: No. Only 30 forms need to be maintained in manual format only. 26 forms require both manual and electronic maintenance, and 15 forms are electronic only through PFMS. An additional 19 forms have been deleted or are no longer applicable.

Q2: How do we verify e-payment transactions?

A: E-payment transactions should be tracked through CAM-4A, CAM-11A, and CAM-19A forms. Details are also available in PFMS Pre-Check reports (PC-03 and PC-04) and should be used for verification.

Q3: What is the role of PFMS in CAM form maintenance?

A: PFMS generates automated reports that eliminate the need for many manual forms. However, PAOs must verify availability of these reports in their system and continue manual maintenance where electronic reports are not available.

Q4: How often should reconciliation be performed?

A: Monthly reconciliation is mandatory between DMS (Disbursement Management System), PSB suspense accounts, and bank accounts. Forms CAM-68, CAM-71, and CAM-88 are used for this purpose.

Q5: Are the deleted forms still relevant?

A: Forms deleted in CAM 2024 (like CAM-76 to CAM-87) have no relevance in current operations. Alternative forms like CAM-68, CAM-69, and CAM-72 can be used for similar purposes.

Q6: What should PAOs do if electronic forms are not available in PFMS?

A: If PAOs are using other IT systems integrated with PFMS, they should check availability of forms in those systems. If not available, they must maintain those forms manually.

Practical Implementation Tips

For Better Compliance

Maintain a tracking register of all CAM forms used in your PAO
Establish a monthly checklist for form maintenance and reconciliation
Create documented procedures for each critical form
Train accounting staff on new forms and updated requirements
Use PFMS reports regularly for verification and cross-checking
Maintain backup copies of all manual forms
Ensure timely reconciliation and clearance of outstanding items

Digital Transition Strategy

Gradually transition from manual to electronic forms where PFMS support is available
Maintain parallel systems during transition period
Document any discrepancies between manual and electronic records
Seek clarification from CGA on ambiguous requirements

Contact and Reference Information

Issuing Authority: Controller General of Accounts (CGA)
Document: Civil Accounts Manual (CAM) 2024
Related System: Public Financial Management System (PFMS)
Module References: e-Lekha, GPF Module, DMS

📥 Download Official CAM 2024 Document

For complete details and comprehensive guidelines, download the official CAM 2024 PDF from the CGA portal.

Download CAM 2024 PDF

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Civil Accounts Manual Forms 2024 - Complete CAM Format Guide

Civil Accounts Manual (CAM) 2024 Forms