HRD in CBEC - Directorate General of human resource ...

1.8 Documents
The following records shall be maintained to keep a proper
account of the funds:
(a) Separate general files for each Fund in which all sanctions
and vouchers will be kept;
(b) Separate stock registers/ disbursement registers for the
Funds keeping record of articles purchased etc. Detailed
instructions regarding opening and maintenance and
accounting of the Personal Deposit Account and Accounting
procedure relating thereto for the funds have been sent to
all Commissioners of Customs and Central Excise vide
Ministry’s letter F.No. 712/21/88-Cus (AS) dated 22-04-
1988.
1.9 Audit of Funds
The documents relating to Personal Deposit account mentioned
by the Personal Deposit Account holder shall be subject to the
Internal Audit of the Pr. Chief Controller of Accounts, C.B.E.C.
at the Headquarters level, and by the Pay and Account Officer
of the respective Commissionerate/ Directorate level.
The accounts will also be subjected to statutory audit once in
year by the C. & A.G.
2.0 Activities undertaken from the Welfare Fund
Presently, the various activities undertaken from the welfare Fund
include the following:
(i) Grant of financial assistance for non-reimbursable expenses
under CS (MA)/ CGHS Rules;
(ii) Grant of ex-gratia financial assistance in cases of death of
departmental officials;
(iii) Advance on medical grounds in exceptional cases in
emergencies;
(iv) Arrangements for medical treatment in hospitals recognized
under CS (MA)/ CGHS Rules without payment of any
advance deposit by the departmental officials;
(v) Grant of cash awards to the children of departmental officials
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