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Review of "C" Category Cheque Usage in Government Payments - CGA

Review of "C" Category Cheque Usage in Government Payments

Reference: TA-2-17003(01)/14/2021-TA-II(e-9792)/55
Date: February 27, 2026

The Ministry of Finance, Department of Expenditure (Office of the Controller General of Accounts), has issued a new memorandum regarding the appropriate use of "C" category cheques.

The Issue: Incorrect Instrument Usage

Recent observations show that "C" category cheques are being incorrectly utilized for payments to Banks, NPS (NSDL), and even electricity bills.

"C" Category cheques are non-negotiable instruments and must be credited to government accounts only.

New Directives for Compliance

To rectify these discrepancies, the following actions have been mandated:

  • Strict Adherence: Heads of Accounting organizations must ensure PAOs/CDDOs comply strictly with the Subsidiary Instruction to CGA(R&P) Rule, 2022 and CAM 2024.
  • Monthly Reviews: Principal Accounts Offices (Pr.AO) are required to review instances of "C" category cheque payments during the consolidation of monthly accounts.
  • Corrective Action: Any identified discrepancies must be brought to the notice of relevant parties for future correction.
Disclaimer

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Accuracy & Mistakes: While every effort has been made to ensure the accuracy of the content based on the official Memorandum, Human errors or omissions may occur. We do not warrant the completeness or reliability of this information.

No Liability: Under no circumstances shall the author or this website be held liable for any loss or damage (including financial loss) arising from the use of, or reliance on, the information presented here.

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