(To be read in conjuction with Chapter XV)
537. Each item of deposit received must at once be entered in a register in Form no. 54 and numbered; there will be a separate series of numbers for each register, beginning anew each year. New criminal court and revenue deposit registers need not necessarily be opened every year, but if there are sufficient number of pages available in the old registers, they should be utilized, a separate series of numbers being given every year for each class of deposit. The Treasury Officer will carefully check the amount and particulars of each entry (vide paragraph 342 of Part I) and then set his initials in the proper column against each. A daily total only will be carried from each register to the cash-book.
NOTEThe entry in the column "Nature of deposit" should be sufficient to explain why the amount is deposited.
538. Every item must be recorded in the name of the person from whom, not that of the government servant through whom it is received, it must be passed through the accounts, even though repaid on the day of receipt, and be kept distinct, however small it be till finally disposed of, never being consolidated, with others.
538-A. In accordance with the principle laid down in paragraph 445-A, Central and State items of deposits should be kept entirely separate in the Treasury accounts and in the accounts and returns rendered to the Accountant General under these rules. Accordingly, it is prescribed under paragraph 340 of Part I that all chalans and vouchers relating to items of deposits should have the word Central or State or letters C or S prominently marked on each of the chalans or vouchers. Treasury Officers should see that these instructions are followed by all departments concerned.
539. The rules regarding repayments and the form of voucher required are contained in Chapter XV.
540. When a deposit is adjusted by transfer to some head of account, the head of account to which it is transferred, and the item in which it is included in the Treasury account, should be noted both in the register of receipts and in the register of payments, and it should be separately credited in the cash-book or register. The voucher submitted with the list of repayments will state these facts under the signature of the Treasury Officer.
541. Receipts and payments on personal deposit accounts [vide paragraph 340 (b) (ii)] should be recorded in personal ledgers in Form no. 55.
542. A sufficient number of sheets of Form no. 55 should be bound up into a volume, and successive sets of pages assigned to the several accounts; it is not necessary to transfer the accounts to a new volume with a new year, but if there be no page available when it is necessary to open a new account or carry forward an old one, all unclosed accounts should be simultaneously carried forward to a new volume.
543. Every personal account will thus have its own ledger page the form of which provides, in addition to columns for date of transaction and number of cheque, one column for receipts, one for payments and a third to show the balance after each transaction, with space for Treasury Officers initials. Herein the receipts are entered in regular order without being numbered; similarly, the disbursements, made not from any one particular item but from the aggregate balance in hand, are entered as they are made without further remark.
NOTEIf there be a large number of transactions on the same day, e. g. in the case of civil court deposits, a balance need not be struck after each transaction but the Treasury Officer, if there be any possibility of an over-drawal, should by totalling the items of receipts and refunds and striking the balance, wherever necessary, satisfy himself that the balance is not overdrawn. The Treasury Officer shall invariably, however, strike total at the end of each days transaction.
544. (1) The Treasury Officers duty is simply to see that withdrawals are made only on cheques, signed by the responsible administrator, which are current for three months from the date of issue, and that the withdrawals never exceed the balance in hand- (See paragraph 361 of Part I).
(2) The certificate of balance from the Administrator of every personal ledger account as required under paragraph 350 of Part I should reach the Treasury Officer by April 15 every year. In default, the Treasury Officer should return the cheques unpassed to the Administrator with the remark "The balance certificate wanting".
545. From these ledgers, the daily totals of receipt and payment will be carried into the register of personal deposits (Form no. 56), from which again the aggregate daily total only will be carried to the cash-book.
546. Deposits made at a Sub-Treasury must be brought item by item, through the daily sheet upon the district registers and must be numbered in the general series. It will, however, be sufficient to enter merely the daily totals in the district registers in the case of transactions relating to personal deposits, such as municipalities, local funds, etc. which take place at Sub-Treasuries, unless the Accountant General, for special reasons, orders otherwise in any case. When the officer-in-charge has occasion to place in deposit an item which, according to rule, should be so dealt with he may also be empowered to repay it on his own authority without formal authority from the District Treasury. In this case, he would himself keep a register of such deposits, in addition to that at the Head Treasury.
547. In making repayment, he would clearly indicate the Sub-Treasury account in which the credit originally appeared, so that it will be easy to trace the item and to charge off payment correctly in the district account.
548. If any class of deposits is repayable at the Sub-Treasury, it must not be payable at the Head Treasury also.
NOTEIn April every year, the Treasury Officer shall intimate to all Sub-Treasury Officers under him the classes of Deposits directly repayable at their respective Sub-Treasuries and shall also keep a record of the same at Head Treasury to avoid possibility of repayment thereof at both places.
549. The adjustment of cash orders issued on Sub-Treasuries may most conveniently be watched by opening a personal ledger for each Sub-Treasury. The orders issued would bear a serial number, an the amount would be credited in personal ledger account (Form no. 57), but need not be entered in Form no. 55. When paid at the Sub-Treasury, it would be carried in the Sub-Treasury cash-book and daily sheet as a miscellaneous payment, but in the District Treasury would be posted in the personal ledger account as a repayment of deposit.
1. With reference to the annual certificate prescribed by paragraph 350 of Part I, the Treasury Officer must certify that the credited balance of each Sub-Treasury personal ledger account agrees with the sum of orders ascertained to be outstanding.
2. And a similar certificate must be recorded monthly on Form no. 59 or the plus and minus memo (vide paragraphs 553 and 555) to the effect that the balances of orders on Sub-Treasuries in Form no. 59 correspond with the totals of the outstanding as shown in detail in Form no. 57.
553. For personal deposits, a special form of monthly return (Form no. 59) is provided, as in it, the totals only of receipts and repayments on each personal ledger have to be entered : the totals of the two columns receipts of the month and the payments of the month, alone will be traceable in the cash account and list of payments. The monthly totals brought out on this Form should be the same as those brought out by summation of the daily total columns of Form no. 56.
554. The charges exhibited in Form no. 59 will be supported by the original paid cheques, which should not be given up after payment.
Plus and Minus Memoranda
555. (1) Together with the monthly deposit returns must be submitted a plus and minus memorandum showing the opening balance, receipt, repayment and closing balance under each head of deposits, including personal deposits. As this balance should always equal the aggregate of repayable deposit balances upon the deposit register, it has to be reduced in the April return by the amount reported for lapse under paragraph 351.
(2) The Memorandum in respect of revenue deposits will indicate the opening balance, receipts, repayments and closing balance in respect of each detailed need of revenue deposits (e.g. earnest money deposits, excise deposits etc.). The plus and minus memoranda of Civil Court deposits will give similar particulars in respect of each court. The payments will as usual be supported by vouchers containing full details of payments.