CGA Guidelines on Clearance of Outstanding Suspense Balances (2026)

Key Highlights

• Strict adherence to reconciliation procedures outlined in Chapter 13 of the Civil Accounts Manual (CAM) is mandatory for all Principal Accounts Offices (Pr.AOs).
• Prompt rectification of discrepancies must be done through Error/Rectification Scrolls provided by accredited banks.
• Public Financial Management System (PFMS) reconciliation reports must be effectively utilized to monitor pending items.

Detailed Procedural Summary

To facilitate the early resolution of accumulated suspense balances, the CGA has outlined specific duties for Pay & Accounts Offices (PAOs), Pr.AOs, and Ministries in coordination with banks and the RBI.

• Error Rectification: PAOs are instructed to monitor discrepancies via PFMS and pursue Focal Point Branches to ensure timely submission of rectified scrolls.
• Document Scrutiny: PAOs must maintain the CAM-17 register and verify the Date-wise Monthly Statements (DMS) against Daily Main Scrolls. Subsequently, Put Through Statements from the Link Cell must be reconciled with the verified DMS.
• Identifying Mismatches: During document verification, officials must flag amounts present in DMS but missing in Put Through Statements (or vice versa), value differences, and minus receipts/payments that indicate reversals of earlier erroneous settlements.
• Monthly Analysis & Monitoring: Post-reconciliation, PAOs must prepare a Monthly Reconciliation Analysis (CAM-68). Month-wise pending items must be tracked in the CAM-69 register, and balances under "8658 - Suspense Accounts" must be reconciled via CAM-71. Items unresolved beyond the normal cycle must be escalated.
• Utilizing PFMS: Reports such as CMP and Bank Reconciliation in PFMS should supplement, though not replace, the mandatory CAM Chapter 13 manual processes.
• Ministry Accountability: Ministries and Departments must ensure PAOs follow these steps and escalate persistent issues to accredited banks and Pr.AOs to prevent fund accumulation in suspense accounts.

Conclusion

The regular review and swift resolution of reconciliation issues are vital for maintaining the integrity of government accounts. By stringently applying these systemic checks—from scrutinizing daily statements to utilizing advanced PFMS reports—Central Government accounting authorities can effectively clear outstanding suspense balances.

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