1
|
|
2
|
- Kewachu Semy
- Faculty Head, DMC, ATI
|
3
|
- Bank Treasury : - The “Bank Treasury” means a treasury t=
he
cash business of which is conducted by the bank.
- Non-Bank Treasury: - The “Non-Bank Treasury” is a treasu=
ry
the cash business of which is not conducted by the bank.
|
4
|
- Money may not be withdrawn from Government Account except by
presentation of bills and cheques.
- A bill is a statement of claims against the Government containing t=
he
nature and the amount of the claim, either in gross or by items,
presented in the form of a simple receipt.
- A bill or a cheque becomes a voucher when it is receipted and stamp=
ed
“paid.
|
5
|
- The following are the
instructions with regard to preparation and form of bills sha=
ll
be observed.
- Printed forms of bills should be used.
- All bills must be filled in and signed in ink. Entries and signature
with ballpoint pens are also permissible, provided the same are clear
and legible.
- The amount of each bill should be written in words, as well as in
figures.
- All corrections and alterations in the total of a bill should be
attested by the full signature, with date of the person signing the =
bill
- The full accounts classification must be recorded on each bill by the
Drawing officer.
- Charges against two or more major heads should not be included in one
bill.
- When bills are prepared on account of charges incurred under any spe=
cial
orders, the orders sanctioning the charges should be quoted; copies =
of
sanctions accompanying the bill must be certified by the gazetted
officer.
- Dates of payment should be noted by the payees in their acknowledgem=
ents
in sub-vouchers, acquaintance rolls etc.
- When payment is desired by bank draft, a formal application for the
draft should accompany the bill.
- The space left blank in the money column should be covered by oblique
lines.
|
6
|
- He should ensure that the claim is duly covered by a valid sanction
issued by the competent authority.
- The rates claimed are as per approved rate of the Government.
- Claim is duly signed by the claimant.
- Claim is due and admissible under the existing rules. In case of cla=
im
for supply of materials it should be ensured that the materials are =
duly
received and a certificate to that effect is recorded on the body of=
the
bill.
- Taxes are deducted at source at correct rate on all taxable items.=
li>
- Arithmetical accuracy of the bill should be verified.
- Particulars of each claim should be recorded in Contingent
Register/Acquittance Roll and Bill Register and at the time of signi=
ng
the bill all these records are to be verified and signed simultaneou=
sly
to avoid double and fictitious drawala.
- Immediately on drawal of money necessary entries are made in the Cash
Book and bill Register.
- The D.D.O should also ensured that necessary entries are made in the
Stock Register or other concerned Register as the case may be.
|
7
|
- Special precaution must be taken by the Treasury Officer as regards =
all
bills and documents showing signs of alteration, no documents bearin=
g an
erasure can be accepted and payment on such documents shall be refus=
ed.
- The signature of the Drawing Officer shall be compared carefully with
his specimen signature maintain in the Treasury.
- Treasury Officer shall also check the arithmetical computation on bi=
lls.
|
8
|
- The bill, cheque or other document presented as claim for money is
received and examined by the accountant and then laid before the
treasury officer.
- The Treasury Officer shall then signed the bill for payment after
satisfying himself that the claim is admissible, the authority good,
signature and counter signature where necessary genuine and in order=
and
the receipt a legal quittance.
- All corrections and alteration in the order of payment must be attes=
ted
by the dated signature of the Treasury Officer. Corrections and
alterations in the order of payment given by the Treasury Officer on=
the
bank must be attested by his full signature.
- Special care should be taken that all bills, cheques etc. passed for
payment at the Treasury are paid at the same day and no payment is m=
ade
except under the pay order of the Treasury Officer.
- When a bill presented by a person who is not the Drawing Officer him=
self
or his duly authorized agent, he should be required to produce a let=
ter
in form T.R 72 authorizing him to receive payment.
- If the endorsement on a bill is unauthorized, incomplete or otherwise
irregular, the Treasury Officer shall refuse payment of the bill and
return it to the person presented it with a memorandum explaining why
payment is refused.
|
9
|
- All bills, cheques etc. preferable at the Treasury for payment are
non-negotiable instruments, can be endorsed only once in favour of
specific party to whom money to be paid.
- When a bill is presented by a person who is not the Drawing Officer
himself or duly authorized agent (Banker), he shall be required to
produce a letter in form T.R 72 authorising him to receive the payme=
nt.
The signature of the messenger, thumb impression, if illiterate shal=
l be
duly attested by the Drawing Officer.
- BILL LOST BEFORE PAYMENT
- In the case of a bill passed by the Drawing and Disbursing Officer =
for
presentation at a Treasury but lost either before payment or on
presentation at the Treasury.
- The Drawing and Disbursing Officer who drew the original bill shall
ascertain from the Tre=
asury
that payment has not been made on it before he issues a duplicate
thereof. The duplicate copy if he issued must bear distinctly on its
face the word “DUPLICATE” written in red ink.
|
10
|
- A person paying money into the treasury or the bank on government
account shall be present with it a challan in Form T.R.6. in the
treasury challan the nature of payment the person on whose behalf it=
is
made and the amount paid etc. should be clearly entered.
- Realization of money
receivable on Government account.
- Moneys receivable on Government account may be realized-
|
11
|
- The following rules shall be observed by any Government Officer who=
is
required to receive Government dues and handle cash:-
- The Cashier is required to maintain a cash book in the prescribed form T.R.4 in which all
transaction relating to receipt or disbursement of money be recorded=
as
soon as they occur. Ea=
ch
item of receipt or disbursement is required to be checked by the DDO=
who
shall initial the item in token of his having being checked.
- As the Cash Book is very important document of initial record, it is
essential that it should be maintained with utmost care under the
personnel supervision of the DDO.
- Before bringing a Cash Book into use, the pages of the Cash Book sho=
uld
be counted by the DDO and a certificate of count recorded on the fir=
st
page of the Cash Book.
- The cash book should be enclosed regularly.
- At the end of each month, the head of the office should verify the c=
ash
balance in the cash book and record a certificate to that effect.
|
12
|
- An erasure or overwriting in the cash book is prohibited. A mistake
should be corrected by drawing the pen through in incorrect entry and
inserting the correct entry in red ink between the lines. The head of
Office should initial such correction in the cash book.
- The Head of office may also carry out Surprise Check during the mont=
h in
order to satisfy himself that the Cash Balance as shown in the Cash =
Book
is actually in the custody of the Cashier.
- Rules governing grant or receipt to the payer.
- The Head of an office where money is received on behalf of the
Government must give the payer a receipt duly signed by him. But he
should satisfy himself before signing the receipt that the amount has
been entered in the cash book.
- Formalities to be completed before a Drawing Officer can draw on a
Treasury by means of cheques.
- No Drawing Officer can draw on a treasury by means of cheque witho=
ut a
special order of the Government and before he has been placed in acc=
ount
with that treasury by the Accountant General.
|
13
|
- A cheque remains valid for 3 months after the month of issue. Thus a
cheque bearing any date in January is payable at any time upto 30th
April.
- In Nagaland, a cheque remains valid for 25days from the date of iss=
ue
and cheques issued during last part of March remain valid upto 31st
March.
- If the currency of a cheque expired, it may be received back the
drawer. He will destroy the cheque and issue a new cheque in lieu in=
it.
If the cheque is lost before payment, the Treasury Officer should
require to furnish a nonpayment certificate, before a fresh cheque is
issued by the drawer.
- Vouchers against Government payment.
- A government officer shall obtain, for every payment he makes, a
voucher setting forth full particulars of the payment signed by the
person by whom the claim is made. The acknowledgement shall be taken=
at
the time of making payment.
- It is not necessary to obtain any acknowledgement of payment in res=
pect
of a “nil’ bill.
- It all cases in which it is not possible to support a payment by a
voucher or by a payee’s receipt, a certificate of payment duly
signed by the Disbursing Officer should be placed on record.
- In case of articles received by value payable post, the value payab=
le
cover together with the invoice may be accepted as a voucher. The
Disbursing Officer should endorse a note on the cover that the payme=
nt
was made through the post office.
|
14
|
- Cash memorandum will not be regarded as such vouchers in audit, unl=
ess
they contain an acknowledgement of the receipt of the money from the
person named therein. In cases where this is not practicable, they a=
re
stamped “paid” and initialed by the Disbursing Officer.<=
/li>
- Every voucher must bear a pay order signed by the Disbursing Office=
r,
specifying the amount payable in words and figures.
- All paid vouchers should be stamped “paid” so that they
cannot be used again. All sub-vouchers to bills must be cancelled in
such a manner that they cannot be used again for presenting fraudule=
nt
claims.
- First payment of pay and allowances to Government servant.
- When the name of the Government servant appears for the first time =
in a
pay bills, the bills shall be supported by a last pay certificate in
Form T.R.73. if the Government servant did not hold any post under t=
he
Government or is re-employed after resignation, a certificate of fit=
ness
has been obtained in respect of the Government servant, must accompa=
ny
the bill.
- If a pensioner is re-employed, the fact shall be stated in the bill=
.
|
15
|
- The head of an office is personally responsible for the amount draw=
n on
a bill till he has paid it to the person(s) entitled to receive it a=
nd
has obtained a legal quittance on the office copy of the bill or in =
the
quittance rolls.
- If the payment cannot be made within the course of the month the am=
ount
shall be adjusted by short drawal in the next bill. When the occasion
for making the
- payment arises, the amount may be drawn a new as a arrear bill. Howe=
ver,
if this restriction is likely to operate inconveniently, the amount =
of
undisbursed pay and allowances may be retained for any period not
exceeding three months.
- Undisbursed pay and allowances cannot be placed in deposit at any
treasury.
- Last payment of pay and allowances to a Government servant.
- The last payment of pay and allowances of a Government servant who
finally quits services may be made only after the head of office
satisfies himself by reference to his own records that there are no
demands outstanding against the Government servant.
- Can pay and allowances be drawn for the day of the Government servant
death?
- Yes, the pay and allowances of a Government servant can be drawn for
the day of his death. The hour at which death takes place has no eff=
ect
on the claim.
|
16
|
- Every Drawing Officer shall exercise the same vigilance in respect =
of
contingent expenses as a person of ordinary prudence may exercise in
spending his own money. He is further responsible to see:-
|
17
|
- Officers who draw money from the Treasury on Contingent bills:- a bi=
ll
in Form T.R.34 should be prepared by the officer when he requires
service stamps. The bill should contain his acknowledgement of the
stamps indented. The T.O. should pass the bill for payment by transf=
er,
issue the stamps, enter the amount in the list of payments and credit
the value of the Stamps as receipt as if cash were released.
- Officers who draw money by cheques:- Cheque will be presented at the
treasury in favour of the officer (designation without name) who
supplies the stamps. Such cheques must be crossed. A separate indent
must accompany the cheque which will be retained by the T.O.
|
18
|
- RECONCILIATION OF ACCOUNTS
- Monthly expenditure statement can prove real use if the figure repo=
rted
therein are accurate.
- It is therefore, extremely important that there should be a prompt =
and
systematic reconciliation of the Department figure of expenditure
include in the expenditure control form with the expenditure booked =
in
the Accounts Office (Accountant General). For this purpose, on the d=
ate
separately determined for each office, a clerk should be deputed to =
the
Accounts Office to effect the necessary reconciliation.
|
19
|
- Some of the bills included in Departmental Accounts may not have been
accounted for by the Accounts Officer.
- Some of the bills adjusted in the Accounts Office may not have been
taken into accounts by the Department.
- There may be miss-classification or miss-posting in accounts on eith=
er
side
|
20
|
- In addition to the registers described already, the following regist=
ers
are also maintained in the cash section.
|
21
|
|