Transfer of Office
115. Every transfer of charge of a gazetted Government servant should be reported by post on the same day to the Accountant General, and the Treasury Officer concerned.
115-A. (1) In all cases where custody of cash is involved the cash books or imprest account should be closed on the date of transfer and a note recorded in it over the signature of both the relieved and the relieving Government servants showing the cash and imprest balances and the number of unused cheques, if any, made over and received in transfer by them respectively.
(2) In reporting that the transfer has been completed the relieving Government servant should bring to notice anything irregular or objectionable in the conduct of Government business that may have come officially to his notice. He should examine the accounts, count the cash, inspect the stores, count, weigh and measure certain selected articles in order to test the accuracy of the returns. He should also describe the state of the records.
(3) In the case of any sudden casually occurring or any emergent necessity arising for a Government servant to quit his charge, the next senior Government servant of the department present will take charge. When the person who takes charge is not a gazetted Government servant, he must at once report the circumstances to his nearest departmental superior and obtain orders as to the cash in hand, if any.
116. Under rule (4) of Treasury Rule 4, when a new Collector is appointed to a district he shall at once report his appointment to the Accountant General and shall certify to the Accountant General the amount of the cash balance, if any, which he has taken over. The certificate shall be submitted in such form and after such verification as the Finance Department may after consulation with the Accountant General prescribe. (See also paragraph 403).
116-A. The certificate referred to in paragraph 116 will be prepared in Form no. 5-B.
116-B. The rule in paragraph 116 above does not apply to transfer of executive charge of Treasury between Treasury Officers. In the latter case, the fact of transfer should simply be advised to the Accountant General. Treasury Officers should, however, observe the rules laid down in paragraph 406 of Part II of this volume.