CHAPTER XX

SPECIAL RULES FOR TREASURIES THE BUSINESS OF WHICH IS CONDUCTED BY THE BANK

General

469-B. At places where there are offices of the Reserve Bank of India, viz. Bombay, Calcutta, Madras and Delhi, the treasury business is, for the most part, conducted by the Reserve Bank of India. At other places, where there are branches of the State Bank of India, which act as agents of the Reserve Bank of India in accordance with the provisions of the Reserve Bank of India Act (Act II of 1934), the treasury business is conducted by those branches of the State Bank as agents of the Reserve Bank of India.

In addition to the four places mentioned above, the Reserve Bank maintains Agency of its Banking Department at Kanpur, in charge of a Currency Officer who is an officer of the Reserve Bank. This agency deals with limited classes of transactions, e.g. those connected with Supply Bills and Currency Telegraphic Transfers. The ordinary work connected with the receipts and disbursements on Government account is dealt with by the branches of the State Bank of India at this place.

470. The following rules for the guidance of Collectors and Treasury Officers and the officers of the Bank in conducting the business of the Treasuries include information on most points likely to arise. The term "Collector" includes the government servant in charge of the Treasury, by whatever designation he may be called.

471. In cases of doubt, and as a general rule, the usage hitherto observed at the local Treasury will be followed in respect of all government transactions, with the Bank.

472. On all printed and manuscript forms or documents used in connection with Government business at the Bank, the words "General Treasury" are never used, as those words do not correctly represent the relation of the Government to the Bank (See Annexure ‘A’ to Appendix II, Part I of this volume). Any other erroneous expressions which misrepresent this relation should be carefully avoided by all Government servants and by the Bank itself.

472-A. In the event of the Agent of a branch of the State Bank of India or any of its subsidiaries which conduct treasury business, dying or becoming suddenly incapacitated for duty and it being not possible for the State Bank, or its subsidiary to make immediate arrangements for the transaction of business at the branch, the Government official named hereafter should, provided the concerned Bank has by prior arrangement requested that he should do so, at once

(a) visit the Bank in person, take over the keys of the strong-room and other receptacles of treasure, notes or books and ensure that the strong-room is properly secured and direct the guard to report to him ;

(b) telegraph information of the occurrence to the Local Head office/Head office of the concerned Bank; and

(c) arrange for the due transaction of urgent treasury business at the branch.

The responsibility for performing the functions herein stipulated should, in the first instance, be primarily that of—

(i) the Collector or the District Officer at the district headquarters.

(ii) the Sub-Divisional Officer/Tahsiladar at Sub-Divisional/Tahsil headquarters, as the case may be.

The concerned Government official should on no account take any action in regard to the Bank’s private business, which together with such treasury business as is not of an urgent nature, may remain in abeyance till a responsible official of the concerned Bank takes charge of the branch.

When it is impossible for the concerned Government Official to take the action mentioned above in person, e.g., on account of absence in camp, he may delegate his functions in this connection to any other Government official not below the rank of a permanent Sub-Treasury Officer who is within easy reach of the branch; he should nominate such Government official for this purpose specially on each occasion when necessity arises.

Neither the Government nor any Government servant will incur any responsibility either to the State Bank of India or to its subsidiaries or to any third party by reason of anything done bonafide under this rule. The Government official concerned would, however, be responsible for the safe keeping, as a bailee, of the keys of the strong-room etc. taken over by him and the accounting for the cash and other contents which he takes out from the strong-room.

Accounts

473. The books and accounts to be kept by the Bank will consists of—

The scroll cash-book, being the primary record.

A daily account of the receipts and payments made up for the despatch to the Collector.

An account in the general ledger in the name of the State or Central Government, as the case may be, (See paragraph 505A). A pass-book to be daily forwarded to and returned by the Collector.

474. In the scroll cash-book will be entered all receipts and disbursements on account of Government. The net amount only of documents paid, on which deductions have been made, will appear in this book and the total of each side will form the daily entries in the general ledger.

Daily Returns

475. In the daily account, such payments and receipts will be classified as may be directed by the Accountant General, in order that their arrangement may fit in with the forms prescribed for accounts kept at the Treasuries. The daily account will be prepared everyday and the Manager or Agent, as the case may be, after satisfying himself as to its accuracy, will docket and forward it to the Collector, with the register of daily receipts and payments and with all the appertaining vouchers and chalans at the close of the day. The net amounts of payments only are to be entered; that is, when a deduction is made from the amount of a bill, the daily account will show only the amount paid after deduction and not the gross amount of the demand.

NOTE—(1) It is of importance that these documents be secured in a locked box when sent by the Manager or Agent, as the case may be, to the Collector, in order that there may be no possibility of any alteration or abstraction of any paper before they reach the hands of the Collector.

NOTE—(2) With the concurrence of the Accountant General, the daily account may be submitted on the morning following the date to which it refers instead of at the close of the same day. The Treasury accounts of a day must, however, include the Bank accounts of the same day and should not be closed till such inclusion.

476. Care should be taken that vouchers sent to the Collector are conspicuously marked by the Manager or Agent, as the case may be, with the word ‘paid’. Inattention to this rule might lead to documents being paid twice, in the event of their falling into unscrupulous hands.

477. The register of daily receipts and payments has seven columns for (1) the date, (2) total receipts for the day, (3) the total payments of the day, (4) the total number of Chalans (in figures and words), (5) the total number of Vouchers (in figures and words), (6) the initials of the Manager or Agent, as the case may be, and (7) the initials of the Collector. It will be written up and forwarded with the daily account to the Collector, (vide paragraph 475), the entries being certified by the initials of the Manager or Agent in the 6th column. The Collector will check receipts and disbursements columns of the daily account, agree their totals with figures entered in the register and examine the vouchers. He will also ensure the correctness of total no. of chalans and vouchers enclosed and after initialling in the 7th column of the register in token of his verification, will return the register to the Manager or Agent the same day or the following morning.

Revenue Receipts

478. Any one who has money to pay on account of government dues will tender the amount at the Bank accompanied by a chalan in triplicate/duplicate, as the case may be, which will be supplied by the department concerned of the Government to the intending depositors with relevant head of account etc., duly filled in. The government servant entrusted with the duty of examining the chalans in each department will, after examination, mark the chalans as "Depositor’s Copy", "Departmental Copy" and "Treasury Copy". After satisfying himself that the chalans are in order, the chalans will be laid before the head of the office or an officer of the department authorized by the head of the office in this behalf to sign the order to the Bank to receive payment in the last column of chalan form. Specimen signatures of such officers should have been previously furnished to the Bank. Thereafter, the chalans will be made over to the intending depositor who will then proceed to the Bank to deposit the money. The "Depositor’s Copy" of the receipted chalan will be returned to the depositor by the Bank. The "Departmental Copy" and the "Treasury Copy" will be sent by the bank to the Treasury with the daily accounts. The Treasury Officer will send the "Departmental Copies" received from the Bank to the departmental officer concerned on the next working day accompanied by a statement of chalan-wise particulars of deposits. Chalans are valid only for a period not exceeding ten days; if they are presented after the allotted time, the money will not be received by the Bank until they are revalidated by the officer who signs the order to the Bank to receive payment.

Notes—(1) Chalans pertaining to deposits under certain heads of accounts need not be signed by the departmental officer vide exceptions below paragraph 32 (iii) of Part I.

(2) In all the copies of the treasury chalan, the receiving Bank should express the amount received both in figures and in words.

(3) The acknowledgement on the Treasury chalan for moneys received may be signed by the authorized officer of the Bank under his full signature only in the original and such other copies as are required to be returned to the tenderer, the acknowledgment in other copies may be merely initialed by him.

Exception- The amount pertaining to Sales Tax will be tendered at the Bank accompanied by a chalan in quadruplicate. The two copies of the chalan marked ‘To be retained by the dealer’ and ‘To be submitted by the dealer to the Sales Tax Officer with the return or with the application’, respectively will be returned to the depositor after acknowledging the receipt of the amount on the chalan. The remaining two copies of the chalan marked ‘To be retained in the Treasury’ and ‘To be sent by the Treasury officer to the Sales Tax Officer’ respectively shall be sent to the Treasury Officer/Sub-Treasury Officer concerned with the bank scroll.

479. Cheques on local banks will be accepted in accordance with paragraph 25 of Part I. The preliminary acknowledgment for the receipts of the cheques will be in the form below :

"Received cheque no._______for Rupees_________drawn on__________

Bank

on account of

as per chalan no.

There will be a daily clearance of cheques accepted and transactions will be included in the daily account submitted to the Treasury (Paragraph 475). If a cheque is dishonoured by the Bank concerned on presentation, the fact will be reported at once to the payer with a demand for payment in cash

Receipts of Public Officers

480. (Deleted.)

481. Cash receipts and deposits of the Forest and Public Works departments will similarly be received in accordance with the following rules :

Chapter

Paragraph

Forest

XXVI

608-610

Public Works

XXIX

638

482. Forms required for use in connection with the receipt of Government money will be supplied to the Bank by the Collector.

483. Any monthly comparison of receipts between the departmental and Treasury Officer’s accounts will be certified by the Treasury Officer under paragraph 506

484. In the case of all other departments, fines, forfeitures and other miscellaneous receipts to be deposited by government servants will be forwarded by them daily to the Bank with a chalan in duplicate, describing the several items and the heads under which they should appear in the accounts. One copy of the chalan will, as directed in paragraph 478, be retained by the Bank and forwarded with the accounts of the day to the Collector, and the other returned receipted to the government servant concerned for record in his office.

NOTE—The original chalan may be in the form of a book rent daily for signature.

Deposit and Local Fund Receipts

485. The detailed account of local funds and registers of deposits are in the Collector’s, magistrates and judge’s offices, the Bank only receiving the amounts tendered in accordance with paragraph 478 and crediting them under their proper designation.

486. (Deleted)

487. (Deleted)

Civil Charges

488. (1) All charges for pay and allowances and contingent expenses of government servants of the civil establishments,–that is, judicial, revenue, medical, education, police, etc.–will be presented to the Collector in the first instance for examination. The Collector, if he approves and passes the charge, will enface on the bill an order to pay a specified amount, which order will be recorded in register of payment orders issued, (warrant register) and will be numbered, dated and signed. The bill will then be returned to the person presenting it, and will be paid at the Bank in accordance with the Collector’s order. In the case of Cheque Issuing Treasuries, a cheque of the net amount of the bill will be issued to the presenter and the bill will be retained in the Treasury. The Cheque will be paid at the Bank in accordance with the Collector’s order regarding issue of cheques; the detailed procedure and the conditions as laid down in Appendix XXV should be followed

(2) The points to be checked by the Collector in bills for claims against Government are given in Appendix No. XXIII.

(3) The points to be checked and taken care of by a Drawing and Disbursing officer before and while presenting a bill for a claim against Government to the Collector are given in Appendix No. XXVI.

(4) In KAVAL towns, the Heads of offices/Drawing and Disbursing Officers shall present to the Collector the monthly bills on account of pay and allowances relating to their Establishment eight days before the actual date of their payment. The Collector will, after necessary serutiny, enface on the bill an order, as in sub-para (1), to pay the amount. At the top of the payment order, it should clearly be indicated by affixing rubber stamp that the payment shall not be made before the actual date the payment is due. The bills with such orders will be returned to the Heads of Officers/Drawing and Disbursing officers concerned five days before the actual date on which the payment is due so that they could be presented to the Bank and tokens obtained.

NOTE—When payment is desired wholly or partly in Bank Draft, a formal application should accompany the bill and the manner in which payment is desired should also be indicated in the drawer’s receipt on the bill. If the Collector is satisfied that the grant of bank draft is permissible he will specify clearly in the pay order, the manner in which payment should be made.

489. In making payments on account of civil charges, the Bank is responsible only for strict adherence to paragraph 488 and for obtaining upon the bill a proper discharge from the payee. This discharge must be in addition to the signature at foot of the bill.

In cases where the payee/endorsee does not find it convenient to receive payment personally, this discharge should be signed before the bill is presented at the Treasury. In such cases, the person through whom payment is desired to be made shall be required to produce a letter in Form No. 85 authorizing him to take the payment which should be carefully preserved by the Bank.

490. (Deleted)

Departmental Payments

491. (1) Letters of Credit issued under the rules may be acted on without further authority, the Bank observing the prescribed limitations.

(2) In cases not covered by Letters of Credit, the Banks will act only on payment orders signed by the Collector.

(3) Schedule registers in the Treasury Forms 60 (S) and 82A should be maintained in the Treasury for posting of cheques paid by the Bank and watching the daily balances in respect of Letters of Credit relating to the Chief Engineer, Public Works Department, Chief Engineer, Irrigation and Chief Conservator of Forests, etc.

NOTE—Where funds under a Letter of Credit are required only at Head-quarters, the Letter of Credit may be issued by the Treasury Officer to the Bank, but if funds are required both at the Headquarters and at a Sub-Treasury, the Treasury Officer will issue the Letter of Credit both on the Sub-Treasury and the Bank of the amount to be drawn against the Sub-Treasury and at Headquarters.

492. The rules regarding forest payments will be found in Chapter XXVI.

493. (1) Government servants of the Public Works and other Departments draw funds either by bills or by cheques.

(2) Bills will be cashed by the Bank only on payment orders endorsed thereon by the Collector.

(3) In respect of Cheques, Letters of Credit will be issued by the Collector but an officer in charge of a Division may regulate the drawings of Sub-Divisional Officers further through the Collector. (See also paragraph 645).

493–A (Deleted)

Refunds

494. Refunds of revenue, fines, etc. will be made by the Bank on bills bearing a payment order signed by the Collector, as in paragraphs 488 and 489.

Discount on sale of Postage and other Stamps

495. Discount on sale of postage and other stamps is allowed by deduction from the amount paid in by the purchaser. The net amount will be received and brought to account under paragraph 478, the receipted chalan being the payer’s authority for receipt of the stamps from the Collector.

Interest on Public Dept.

496. Government promissory notes on which interest may be due will be presented to the Collector of the district, who having made the necessary examination and record under the rules in the Government Securities Manual, will give the holder an order on the Bank in the following form:

Pay to

Rupees ,being interest for

half-year at percent due on Government promissory note no of for Rupees

Collector

497. (Deleted)

Deposit Payments

498. (1) Repayments of deposits standing at credit of individuals in the Collector’s or Magistrate’s or Judge’s account will be made on the order of the government servant on whose registers they are, and by whom the usual check registers will be kept. Persons claiming repayments of such deposits must, therefore, apply to the government servant who received them, who, after examining the check register and making the necessary record, will give the applicant an order for payment at the Bank. A magistrate’s or judge’s order must be taken to the Collector for countersignature before being presented at the Bank.

(2) Each court should duty intimate from time to time to the Treasury the amount of the lapsed deposits to be deducted from the personal ledger pass-book.

Bill Payments

499. (Deleted)

Treasure

500. The rules regarding (1) receipt and issue of coin and currency notes, (2) remittance of treasure from the Bank and the entertainment of extra potdars, if necessary, for the purpose, and (3) testing of remittances made to the Bank from the Treasuries are laid down in the Central Treasury Rules.

Currency of Payment Orders

501. Payment orders are valid only for a time not exceeding ten days, fixed by the Collector; if presented after the allotted time, they will be refused payment by the Bank until revalidated by the Collector. However, in the case of pay bills for a month passed for payment at the end of the same month by the Collector but made payable not before the first of the next month, the aforesaid period of ten days for the currency of the payment order will be counted from the first of the next month on which the payment becomes due.

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( foRr ys[kk) vuqHkkx& 1 i=koyh la[;k 1 5 ( 1 ) / 8 2 )

 

Miscellaneous

502. (Deleted)

503. The Bank will be kept open for the transaction of the treasury business on all recognized holidays, if so required by the Collector.

ADDITIONAL, RULES FOR DISTRICT OFFICERS

Registers of Chalans issued and Orders for Payment

504. The above rules state in what cases the Bank receives or pays money without the previous order of the collector and in what cases the previous order of the Collector is necessary. It is also prescribed that the Collector must maintain two registers in which to note these orders, viz. a register of chalans issued and a register of orders for payment. The former of these may be worked by departments, the chalans of land revenue being passed and registered by the land revenue department of the Collector’s office, those of excise revenue by the excise department, and so forth.

Separate account for Central and State Governments

504-A. In accordance with the principles described in paragraph 445-A, the branches or agencies of the Bank undertaking cash business of the Treasury at District headquarters, will classify the daily receipts and disbursements on behalf of Government in two groups-Central and State—the latter embracing transactions not only on behalf of the Uttar Pradesh Government, but also on behalf of other States. The Bank will prepare the daily statements of receipts and payments separately for the Central Government and the State Government and send them to the Treasury Officer with supporting vouchers in accordance with paragraph 475. The Agent of the Bank should see that the total receipts and disbursements in respect of Central and State transactions included in the daily statement sent to the Treasury officer agree with the totals as shown in the Bank’s daily schedule forwarded to the Central Accounts Office of the Bank at Nagpur. The net amount of payments only are entered; that is, when a deduction is made from the amount of a bill on account of income-tax, etc., the daily statements of the Bank show only the net amount paid after deduction and not the gross amount of the bill. (See paragraphs 444 and 444-A and B). It is important to note here that such deductions as are creditable to the Central Government made from the bills of the State Government are not taken into the account of the Central Government at the Bank. The necessary entries to be made in the cash accounts of the State and Central Governments are described in paragraph 505-D. The procedure outined above will apply also in the case of the Government transactions undertaken by the Manager, Reserve Bank of India, Kanpur.

Daily Posting of Accounts

505. When the daily account with the chalans and vouchers is received from the Bank, the account will first be examined against the chalans and vouchers which support it. Then the vouchers which have been already approved and registered by the Treasury Officer will first be marked off in the register of chalans issued and of orders for payment (Warrant Register), that is, the date of discharge will be noted against the entries of them in those registers. Then each item of receipt or payment will be posted from the daily account with its chalans and vouchers, into the cash-book, either direct or through some subordinate register, in the same way as is prescribed to be done by the accounts departments of Treasuries the cash business of which is not conducted by the bank.

NOTE—(1) In this process the vouchers must be numbered and arranged according to the register in which they are entered, as the number of the payment order cannot serve also as the number of the voucher in actual accounts.

NOTE—(2) The procedure mentioned in the above paragraph will also apply to the Siaha (Accounts) received from the Sub-Treasuries and also to the paid vouchers and the departmental copies of chalans (where there is such a provision) of the amount deposited at the Sub-Treasuries.

505-A. The Treasury Officer should keep two subsidiary registers of Reserve Bank Deposits, one for the Central Government and another for the State Government, in which he will post the net difference between the total payments and total receipts of each account as shown in the Bank’s daily accounts. The register is provided with three columns to show (1) the date, and (2) the net payments, or (3) the net receipts of the day, and there will be only one entry in column (2) or (3), as the case may be, against each date.

When the total receipts exceed the total payments, the difference will be posted in column (2), and when the total payments exceed the total receipts, the difference will be posted in column (3).

505-B. At the close of the month, the difference between the two columns of each register will be carried into the cash account or list of payments according as the difference represents net drawings from, or net payments into, the Bank during the month on account of the Government concerned and the net credit or debit should be taken to the head, "Deposits with Reserve Bank-Central" or "Deposits with Reserve Bank-State", as the case may be. This procedure will also apply to the transactions of the Sub-Treasuries, cash business of which is conducted by the Bank.

NOTE—(1) The rules laid down in paragraphs 445 A and B, 445E–445H in Chapter XIX apply to the banking treasuries mutatis mutandis.

NOTE—(2) Cheques presented direct at the Bank and paid by transfer credit should be included by the Bank as receipts and disbursements in its account sent to the Treasury. The latter should not treat them as transfer transactions and enter them in the check register of transfer payments.

505-C. Under paragraph 445-A, all officers authorized to pay into or draw money from the Treasury or the Bank should mark all chalans, vouchers, cheques, bills, etc. prominently at the top right-hand corner with the letter ‘C’ or ‘S’ for ‘Central’ or ‘State’, as the case may be. Any omission noted may be rectified before incorporation of the transactions in the Bank’s accounts. Where such omissions cannot be rectified by the Treasury Officer or the Bank, the proper course in dealing with the unclassified bills, etc. is to accept them and classify them as ‘State’ pending adjustment by the Accountant General. This instruction also applies to unclassified instruments for deposit or withdrawal presented at the Bank. Treasury Officers should, however, bring to the notice of the officers concerned any frequent omissions of classifications on bills, chalans, etc.

If any voucher is incorrectly classified by the Bank, no correction in the Bank’s account can be made after an intimation of the transactions has been sent to the Central Accounts Office. The necessary adjustments of such misclassified items will be made in accordance with the procedure laid down in paragraph 505-D.

505-D. (1) A register in Form no. 50B should be maintained at the Treasuries to note the misclassifications by the Bank. This Form is divided into two parts, viz. (i) Central transactions included in the State Statement, and (ii) State transactions included in the Central Statement so that separate totals may be struck agreeing with the accounts. The total receipts of the first kind should be taken in one lump sum in the Treasury cash-book for State receipts under the head ‘Adjusting Account between Central and State Governments-Misclassifications by the Bank’ and in the Treasury cash-book for Central receipts the misclassified items should be taken under the correct heads of receipts. In addition, a deduct entry under the head ‘Adjusting Account between Central and State Governments-Misclassifications by the Bank’ should be made on the receipts side of the cash-book of the Central transactions corresponding to the total amount taken to the same head in the cash-book of State receipts. In the same way, Central payments wrongly classified by the Bank as ‘State’ will be posted under the appropriate heads in the cash-book of Central payments set off by a deduct entry in lump sum under the head ‘Adjusting Account between Central and State Governments’ while the total amount of such misclassified disbursements will he posted in the cash-book of State payments under the identical head ‘Adjusting Account between Central and State Governments’. Similar postings will be made of the items of State receipts or payments wrongly included in the Central Statement in the Central and State cash-books.

(2) In the cash account and list of payments, the following entries will be made :

The items of receipt pertaining to the Central Government misclassified by the Bank, as State should appear in the State Cash Account against the adjusting head "misclassifications by the Bank". A corresponding entry will also be made in the Central list of payments against the same adjusting head.

In the case of payments entries will be made in the State list of payments, against the adjusting head, and in the Central cash account under the relevant head. Similar entries should be made in the list of payments and the cash account in regard to State transactions misclassified by the Bank as Central.

505-E. The transactions of the Central Government occurring at non-banking Sub-Treasuries of banking Treasuries will be separately intimated to the Accountant General by the Treasury Officer monthly in the form prescribed in paragraph 445-D. For this purpose, a simple register should be maintained by the Treasury Officer in the following Form which will show the daily receipts and disbursements of the Central Government at the various Sub-Treasuries :

FORM

Register of receipts/payments on account of Central Government in Sub-Treasuries in the District of , for the month of ,19

Name of Sub-Treasury

Date

Receipts

Payments

Remarks

1

2

3

4

5

Total

       

Intimated to the Accountant General on......…….

This register will also enable the Treasury Officer to ascertain the amount of the net receipts and disbursements on account of Central transactions for the purpose of the closing abstract of the Cash Account. (vide paragraph 505F below).

505F. The Receipt and Payment Accounts of the Central and State Governments should be closed on last pages of relevant cash-books, every day in the following form as illustrated by the entries indicated below :

CENTRAL ACCOUNT

Central Receipts/Payments

Receipts

Payments

 

Rs.

P.

Rs.

P.

( i ) Total Net Adjusted Receipts/Payments/

   

[a]

[b]

Control Total 1

1,66,400.00

1,61,666.66

( ii ) Deposits with Reserve Bank :

   

[c]

Sadar

— —

3,333.33

 

[c]

 

Sub-Treasury 1

166.67

— —

   

[c]

Sub-Treasury 2

— —

166.67

Sub-Treasury 3

— —

— —

 

[c]

 

Sub-Treasury 4

33.33

— —

Sub-Treasury 5

— —

— —

 

[c]

 

Sub-Treasury 6

33.33

— —

Sub-Treasury 7

— —

— —

Sub-Treasury 8

— —

— —

Adjusting Account Between Central and State Governments :    
   
   
( iii ) Net Debit/Net    

Credit on Account

   

of Central Government:

   

Sadar

— —

— —

 

[d]

[d]

Sub-Treasury

333.33

1,333.33

( iv ) Adjustments by Transfer    

C–C (—)

— —

— —

S–C (+)

——

——

 

[e]

 

C–S ( )

166.67

— —

( v ) Misclassification by Bank    
   

[f]

S–C (+)

— —

133.33

 

[f]

 

C–S (–)

166.67

— —

( vi ) Control Total 2/

[x]

[x]

Control Total 3

1,66,633.32

1,66,633.32

( vii ) Gross Unadjusted    

Receipts/Payments

   

at Non-Banking

[g]

[g]

Sub-Treasuries

61,566.67

60,566.67

( viii ) Bank Transactions :

[h]

[h]

Sadar

36,666.67

33,333.34

 

[h]

[h]

Sub-Treasury 1

333.33

500.00

 

[h]

[h]

Sub-Treasury 2

833.33

666.66

Sub-Treasury 3

— —

— —

 

[h]

[h]

Sub-Treasury 4

33,333.33

33,366.66

Sub-Treasury 5

— —

— —

 

[h]

[h]

Sub-Treasury 6

33,333.33

33,366.66

Sub-Treasury 7

— —

— —

Sub-Treasury 8

——

——

(ix) Deposits with

Reserve Bank :

[c]

Sadar

——

3,333.33

 

[c]

 

Sub-Treasury 1

166.67

——

 

[c]

 

Sub-Treasury 2

——

166.67

Sub-Treasury 3

——

——

 

[c]

 

Sub-Treasury 4

33.33

——

Sub-Treasury 5

——

——

 

[c]

 

Sub-Treasury 6

33.33

——

Sub-Treasury 7

——

——

Sub-Treasury 8

——

——

(x) Net Debit/Net Credit of Central Government:

   

Sadar

——

——

 

[d]

[d]

Sub-Treasury

333.33

1,333.33

STATE ACCOUNT

State Receipts/Payments

Receipts

Payments

 

Rs.

P.

Rs.

P.

(i) Total Net Adjusted

   

Receipts/Payments/

[i]

[j]

Control Total 1/B.F.

6,64,666.67

6,61,466.67

(ii) Deposits with

   

Reserve Bank :

 

[k]

Sadar

——

6,666.67

 

[k]

 

Sub-Treasury 1

3,333.33

——

 

[k]

 

Sub-Treasury 2

1,666.67

——

Sub-Treasury 3

——

——

 

(k)

 

Sub-Treasury 4

——

666.67

Sub-Treasury 5

——

——

 

(k)

 

Sub-Treasury 6

1,000.00

——

Sub-Treasury 7

——

——

Sub-Treasury 8

——

——

Adjusting Account Between Central and State Governments :    

(iii) Net Debit/Net Credit at Non-Banking Treasuries/Sub-Treasuries :

   

Sadar

——

——

 

[d]

[d]

Sub-Treasury

1,333.30

333.33

(iv) Adjustments by Transfer

   

S–S General

[1]

[1]

Transfer (—)

1,666.67

1,666.67

 

[1]

[1]

Commission Stamp [—]

333.33

333.33

Commission

[1]

[1]

Water Mark

[ ]

33.33

33.33

Commission

[1]

[1]

Lotteries

[—]

133.34

133.34

   

[e]

C–S

[—]

——

166.67

(v) Misclassification

   

By Bank

[f]

——

S–C

[+]

166.67

[f]

C–S

[—]

——

133.33

(vi) Total Gross

Unadjusted Receipts/

Payments/Control

[y]

[y]

Total 2

6,70,000.00

6,66,666.67

(vii) Gross Unadjusted

Receipts/Payments at

Non-Banking

[m]

[m]

Sub-Treasuries

55,333.34

53,000.01

(viii) Bank Transactions :

[n]

[n]

Sadar

4,40,000.00

4,33,333.33

 

[n]

[n]

Sub-Treasury 1

66,666.67

70,000.00

 

[n]

[n]

Sub-Treasury 2

33,333.33

35,000.00

Sub-Treasury 3

——

——

 

[n]

[n]

Sub-Treasury 4

34,000.00

33,333.33

Sub-Treasury 5

——

——

 

[n]

[n]

Sub-Treasury 6

33,333.33

34,333.00

Sub-Treasury 7

——

——

Sub-Treasury 8

——

——

(ix) Deposits with

Reserve Bank :

[k]

Sadar

——

6,666.67

 

[k]

 

Sub-Treasury 1

3,333.33

——

 

[k]

 

Sub-Treasury 2

1,666.67

——

Sub-Treasury 3

——

——

 

[k]

 

Sub-Treasury 4

——

666.67

Sub-Treasury 5

——

——

 

[k]

 

Sub-Treasury 6

1,000.00

——

Sub-Treasury 7

——

——

Sub-Treasury 8

——

——

(x) Net Debit/Net Credit on Account of Central Government :

   

Sadar

——

--

 

[d]

[d]

Sub-Treasury

1,333.33

333.33

(xi) Opening Balance/

[o]

[o]

Closing Balance

1,666.67

5,000.00

(xii) Grand Total/

[z]

[z]

Control Total 3

6,71,666.67

6,71,666.67

[a] Includes the per contra credits on account of item (iv) as well as receipts in Sub-Treasuries. This amount will be available from column-3, "Receipts" in register mentioned in paragraph 505-E.

[b] Includes Sub-Treasury payments as per column-4, "Payments" of register mentioned in paragraph 505-E.

[c] Represents the net difference of Central payment and receipts in Bank Accounts of Treasury and Sub-Treasuries. Figures will be available from register mentioned in paragraph 505-A.

[d] Represents net difference of payments and receipts in Non-Banking Sub-Treasuries. From register mentioned in paragraph 505-E, one can arrive at these figures. Item (iii) of State Account also corresponds to item (iii) of Central Account.

[e] Item (iv), "Adjustments by Transfer", Central to State of State Account corresponds to item (iv),"Adjustments by Transfer", Central to State of Central Account (See paragraph 445-H).

[f] In State Account, it represents the difference between the total of the transfer transactions in column 5 of the Check Register of State transfer payments and that in column 4 of the Check Register of Central transactions vide paragraph 445-H and Note (2) under paragraph 461. (See paragraph 505–D). In Central Account, the corresponding figures of State Account will be posted with sign reversed.

[g] Represents Non-Banking transactions of Central Government at Non-Banking Sub-Treasuries.

[h] Represents banking transactions of Central Government at Treasury and Sub-Treasuries.

[i] Includes receipts on account of State Government at Sub-Treasuries.

[j] Includes the amount debited to the State by per contra credit to the Central Government, vide item (iv) of Central Account (See paragraph 445 H) and amount paid on account of the State Government at Sub-Treasuries.

[k] Represents net difference of State Payments and receipts in Bank accounts of Treasury and Sub-Treasuries (See paragraph 505-A).

[l] Represents transfer from State to State. (See paragraph 445-H).

[m] Represents Non-Banking transactions of State Government at Non-Banking Sub-Treasuries.

[n] Represents banking transactions of State Government at Treasury and Sub-Treasuries.

[o] Represents opening and closing balances at Non-Banking Sub-Treasuries.

[x] Represents totals of items (i) to (v) above it and of items (vii) to (x) below it. Totals must be the same in closing abstracts of Central receipts and payments accounts.

[y] Represents totals of items (i) to (v) above it and of items (vii) to (x) below it.

[z] Represents totals of items (vi) and (xi). This Grand Total/Control Total 3 must be the same in closing abstracts of State receipts and payments accounts.

Monthly Receipts and Payments Accounts of the Central and State Governments, as rendered to the Accountant General in respective Cash Accounts and Lists of Payments, should be supported by closing abstracts as indicated below :

CENTRAL ACCOUNT

 

Receipts

Payments

 

Rs.

P.

Rs.

P.

1. Total Net adjusted Receipts/ Payments / Control Total— 1

1,66,400.00

1,61,666.66

2. Deposits with Reserve Bank

233.33

3,500.00

3. Adjusting Account between Central and State Governments:

   

(1) Net Debit/Net Credit on account of Central Government Transactions at Non-Banking Treasuries and Sub-Treasuries.

333.33

1,333.33

(2) Adjustments by Transfer

(–) 166.67

...

(3) Misclassification by the Bank

(–) 166.67 (+)133.33

 

4. Total Gross unadjusted Receipts/ Payments/ Control Total— 2

1,66,633.32

1,66,663.32

5. Grand Total/ Control Total— 3

1,66,633.32

1,66,633.32

STATE ACCOUNT

 

Receipts

Payments

 

Rs.

P.

Rs.

P.

1. Total Net Adjusted Receipts/ Payments/Control Total— 1

6,64,666.67

6,61,466.67

2. Deposits with Reserve Bank

6,000.00

7,333.34

3. Adjusting Account between Central and State Governments:

   

(1) Net Debit/Net Credit at Non-Banking Treasuries/ Sub-Treasuries

1,333.33

333.33

(2) Adjustments by Transfer

(–) 2,166.67

(–) 2,333.34

(3) Misclassification by the Bank

[+] 166.67

[–] 133.33

4. Total Gross unadjusted Receipts /Payments/Control Total— 2

6,70,000.00

6,66,666.67

5. Opening Balance/Closing Balance

1,666.67

5,000.00

6. Grand Total/Control Total— 3

6,71,666.67

6,71,666.67

Advices on Certificates

506. Under paragraph 31–D of Part I, the advices of receipts or payments which, according to any rule, have to be sent to government servants or departments, and consolidated receipts or certificates of receipts or payments required by any rule, to be given to any government servant or department should be prepared in the Treasury and not in the Bank, as the point to be advised or certified is not that the money has been received or paid at the Bank, but that the receipt or payment has entered the Treasury accounts.

Treasury Returns

507. All Treasury returns, with the exception of those the Bank is instructed to furnish in this Chapter or under express orders of the Accountant General, should be prepared in the Treasury and not in the Bank.

507–A. (Deleted)

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