RECORD OF DRAWINGS AND ENCASHMENTS
326-A. A record of Telegraphic Transfers and Drafts drawn by the Treasury will be kept in a register (Form T. A. 25Account Code, Volume II) in accordance with the directions contained in this behalf in the Account Code, Volume II.
326-B. As each Draft or Telegraphic Transfer is paid, entry must be made in the Register of Reserve Bank of India Remittances Encashed (Form T. A. 26Account Code, Volume II).
326-C. At the close of each day, separate schedules for drawings and encashments during the day will be prepared in special forms prescribed by the Reserve Bank for submission to the Accountant General in accordance with the directions contained in the Account Code, Volume II. The application forms for remittances drawn and also the receipted Drafts and the payees receipts in respect of Telegraphic Transfer encashed shall accompany the schedule mentioned above.
326-D. The following are the cross-checks which the Treasury Officer shall, each evening, apply to the several documents connected with remittances drawn and encashed. The register of remittances drawn and encashed and the connected schedules check one another directly; the total of each schedule must agree with total receipts or total payments for the day as booked under the head "Reserve Bank of India Remittances" in the Cash Book, after allowing for receipts and payments, if any, at Sub-Treasuries which will be entered under a separate sub-head. The total of the several Advices for the day must also agree with the total in the column "Amount" in thes chedule of drawings, and this agreement shall be, at times, checked by the Treasury Officer himself.
326-E. Where the name of the payee and/ or endorsee appears on the instrument in English and the signature is made in English, the Treasury Officer should, in addition to the precautions prescribed in the Treasury Rules for making payment to the proper person on identification see that the signature tallies letter for letter with the name as spelt on the instrument. Where the name of the payee or endorsee is spelt incorrectly, the spelling of the ednorsement must correspond with that of the mis-spelt name, but, if the payee wishes, he may add his correct name in brackets.