APPENDIX XXXII

Extracts from Revenue Manual

PART IX———TREASURIES AND ACCOUNTS

CHAPTER LXV

TREASURIES AND SUB-TREASURIES

A—General Organization and Working of Treasuries

Use of English figures in official accounts and statistical forms

1441. English numerals shall invariably be used for entering the amounts of money, dates and numbers in official accounts and statistical forms. In entering dates, it is unnecessary, to write the name of the month, but only the number of it, e. g. 1st March, 1901, should be written as 1-3-1901.

G. O. no. 769-R/IB—228-B (65)-39, dated August 30, 1949.

1442. This order applies to all official accounts, tabulated forms, registers and returns of departments subordinate to the Revenue Department, but not (with the exception of certain registers maintained by the registrar qanungo in which English figures are already prescribed) to records of qanungos and patwaris. It does not contemplate, the use of English numerals in all official papers generally such as a letter or report. But when money is shown in vernacular figures in the body of a letter or report the amount shall be stated in words also, thus "a sum of Rs. 15 (fifteen only) was granted".

1443. Inspecting officers should always notice in their inspection reports the manner in which these orders are observed.

Verification of entries of receipts and payments in returns

1444. With the view of ensuring the accuracy of entries of payments made into or from a treasury in returns submitted to the Government or the Board, the Government directs that all such entries be verified by a certificate of the officer in charge of the treasury written at the foot of the return.

1445-1446. [Deleted]

Safe custody of the treasuries both at headquarters and at tahsils

1447. It is the duty of the officer in charge of the treasury or the sub-treasury to obtain an annual certificate of safety of the treasury or the sub-treasury strong-room.

The executive engineer, or in his absence the assistant engineer, will annually inspect the district treasury strong-room and will grant a certificate.

In the case of sub-treasuries which have once been certified to be safe by a qualified officer of the Public Works Department the annual certificate should be from the District Officer or the Sub-Divisional Officer, but a certificate from a qualified engineer must be obtained once in five years. Such a certificate should also be obtained when the District Officer does not certify that no change in the building has occurred.

1448. The District Superintendent of Police, or the Commanding Officer of the guard, if a military one, shall record an order prescribing the positions of the sentries, and may also require any additional precautions to be taken in the strengthening of fastenings, burning of lights, etc. but the responsibility for the security of the building and its fixtures shall remain with the Executive Engineer, and that for the security of chests and other treasury furniture, not being part of the building of fixtures, shall remain with the officer in charge of the treasury. [Article 9(c), Resource Manual].

1449. Copy of the Executive Engineer’s certificate and of the District Superintendent’s or Cammanding Officer’s order shall be suspended in a conspicuous place within the strong-room, and it shall be the duty of the officer in charge of the treasury to see that any conditions as to the manner of storage expressed in these documents are acted up to. [Article 9(d) Resource Manual].

1450. The doors and windows of the strong-room shall remain permanently closed and locked, except during the time necessary for moving coin or other valuables into or out of it. The officer in charge must be personally present during the whole time between the opening and shutting of the strong-room. The strong-room must be closed if in the meantime he is called away on any duty. [Article 9(e), Resource Manual.]

1451. The above rules may be relaxed, with the special sanction of Government, in the case of a branch tahsil to the extent of permitting the treasure being kept in a duly certified strong-room without a police guard.

1452. The rules contained in parts A to D of this chapter and those mentioned in the following list should be referred to in all matters pertaining to the organization and working of treasuries and sub-treasuries in districts.

List of matters regarding treasury administration which require special attention of a District Officer

Subject matter

Reference to rules

A. TREASURIES – GENERAL

(1) General organization and working of treasuries.

Paragraphs 79 and 116 of the Financial Handbook, Volume V, Part I, Appendix II, ibid, Chapter XIX of Financial Handbook, Volume V, Part II, rules 55-58, 61-62 and 74 of the Central Treasury Rules and paragraphs nos. 142 and 164 of the Treasury Manual.

(2) Duties and responsibilities of District Officer and the Treasury Officer.

Chapter III and Appendix II of Financial Handbook, Volume V, Part I and Chapter XIX of Financial Handbook, Volume V, Part II and Appendix XX, ibid, as inserted by correction slip no. 170, dated March 31, 1939.

(3) Charge of treasuries and the procedure for verification of balances at the occasion of taking over charge.

Chapter XIX of Financial Handbook, Volume V, Part II, Arts. 6-7, 9-16, 18-19, 42, 48 and 107 of Resource Manual.

(4) Inspection of treasuries

Chapter XIX of Financial Handbook, Volume V, Part II and Appendix XXI, ibid, as inserted by correction slip no. 171, dated March 31, 1939.

Cash Department

(5) Safe custody and storage of treasure.

Articles 5-7, 9-16, 18, 19, 21-24, 24-A, 30-32, 42, 48, 91 and 107 of the Resource Manual and Annexure A to Appendix II of Financial Handbook, Volume V, Part I.

(6) Monthly and half-yearly verification of cash balances held in the treasury.

Chapter XIX of Financial Handbook, Volume V, Part II, Arts. 5-7, 9-16, 18, 19, 21-24, 24-A, 30-32, 42, 48, 91, and 107 of the Resource Manual and Annexure A to Appendix II of Financial Handbook, Volume V, Part I.

(7) Custody and verification of stamp and opium balances and other valuables kept in treasuries.

Chapter XIX of Financial Handbook, Volume V, Part II, paragraphs 35-40 of Financial Handbook, Volume V, Part I, paragraphs 48-63, and 217-218 of the Stamp Manual and the Excise Manual, Volume III, respectively.

(8) Custody and verification of treasury padlocks.

Arts. 6, 7, 9-16, 18, 19, 42, 48 and 107 of the Resource Manual.

(9) Procedure to be followed in case of loss or embezzlement of Government money.

Chapter XIX of Financial Handbook, Volume V, Part II, paragraphs 19-30, 40, 41, 69, 75, 82-83 and Appendix XVII of Financial Handbook, Volume V, Part I and Appendix XIX-B, ibid and rule 80 of the Central Treasury Rules.

Accounts Department

(10) Daily and monthly accounts of treasuries.

Chapter XIX of Financial Handbook, Volume V, Part II,

 

and Chapters III and IV of the Account Code, Volume II.

(11) Payments in general

Paragraphs 41-52, 54-59, 62-66, 74-83-A and 110 of Financial Handbook, Volume V, Part II, paragraphs 428-442 of Financial Handbook, Volume V, Part II, paragraph 164 of Treasury Manual, and rules 164, 168, 169, 172-173, 175, 180, 182 and 200-205 of the Central Treasury Rules.

(12) Payment of pensions

Paragraphs 100–100-C of Financial Handbook, Volume V, Part I, paragraphs 508—521, 523—526, 528—531 and 533-534 of Financial Handbook, Volume V, Part II, rules 335, 348-349, 351, 354-57, 361, note under rules 368-369 and 371-372 of the Central Treasury Rules. Arts. 944-949, 952, 959, 961 of C. S. R. and Chapter XXVII-A of the Manual of Government Orders.

B—SUB-TREASURIES

(13) General procedure of sub-treasury accounts.

Chapter I of the Sub-treasury Manual

(14) Charge of sub-treasuries

Ditto

(15) Duties of sub-treasury officers

Appendix I of the Sub-treasury Manual.

(16) Inspection of sub-treasuries

Chapter I and Appendix III of the Sub-treasury Manual.

1453—1466. [Deleted]

Locks

1467. No locks of any pattern (except Chubb’s Her Deve Patent, Industrial R. D. Pattent treasury quality and Sparlings

locks) which have not been approved by the Government shall be used in any treasury or sub-treasury.

Treasury holidays

1468. The following extracts from paragraph 146 of the Treasury Manual, issued by the Accountant General, Uttar Pradesh, are published for information :

( 1 ) No treasury or sub-treasury can be closed on any day but a public holiday under section 25 of the Negotiable Instruments Act (XXVI of 1881). It cannot be closed on civil or local holidays.

( 2 ) Under the Negotiable Instruments Act, the power of fixing the dates on which public offices and banks may be closed is entrusted to the Provincial Government, which notifies these days as public holidays in the official Gazette.

( 3 ) On all other days the treasury must be opened and, if it is closed, presenters of drafts and cheques who do not obtain payment would be entitled to legal redress.

1469. The days gazetted as public holidays for the closing of treasuries under section 25 of the Negotiable Instruments Act, (XXVI of 1881), shall ordinarily be the general revenue holidays.

1470. Treasuries will be closed to the public at 1 p. m. in the case of non-Banking treasuries and sub-treasuries, and at 12.30 p. m. in the case of Banking treasuries and sub-treasuries on all Saturdays in order to enable the treasury staff to bring the work up to date week by week. It must, however, be clearly understood that this arrangement is not designed with the object of securing the cessation of all work at 1 p. m. or 12.30 p. m. as the case may be and enabling the staff to depart immediately thereafter. But there is no objection to the last Saturday in each month being observed as half-holiday in treasuries, provided there are no arrears or special work to be cleared off.

1471. When there are consecutive holidays extending over two or more days, the Collector shall make arrangements for

opening the treasury at such hours and on such days, not being Sundays, as may be necessary for the discharge of urgent business, and, in particular, for the receipt of money from public officers, when its receipt cannot, in the Collector’s opinion, conveniently be deferred till the re-opening of the office. It will be convenient generally to arrange for the temporary custody of cash belonging to the post office, etc. in the manner laid down in paragraph 36 (xxii) of the Financial Handbook, Volume V, Part I. If such an arrangement is made, the strong-room only need be open for the deposit of the cash on holidays, formal payment being made into treasury on the next regular working day. The cash balance reports and returns transmitted to the Accountant General and the Deputy Collector of the Currency must on no account be delayed beyond the dates on which they are due.

Holidays at tahsil treasuries

1472. Tahsil treasuries will be closed on Sundays; and they may be closed on treasury holidays; provided that no tahsil treasury shall be closed for more than one day at a time during the months in which land revenue instalments fall due. The provisions contained in the first paragraph 1471 apply to tahsil treasuries also.

1473. On working days, tahsil treasuries shall be open for not less than six hours.

1474-1475. [Deleted]

B—Engagements and Security Bonds of Chief Cashiers

1476. Appointment to the post of Chief Cashier of district treasury is subject to the approval of the Finance Secretary to the Government. When a post of Chief Cashier falls vacant, the District Officer should immediately report the fact to the Finance Secretary to the Government. He should at the same time submit through the Commissioner of the Division his proposals regarding the arrangement which should be made for carrying on the Chief Cashier’s work until a new Chief Cashier is appointed. As little time as possible should elapse before he makes proposals for filling up the post permanently.

1476-A. On being appointed, the Chief Cashier shall enter into an engagement for the due performance of his duties, and shall furnish security either personally or by sureties.

1477. Fifteen forms of indemnity bond (nos. 1 to 15) upon which stamp duty is chargeable are prescribed. District Officers should indent on the Superintendent, Printing and Stationery, Uttar Pradesh, for copies of these forms. Form 1 applies to cases in which Government paper alone is taken as security, and forms 2 and 3 to cases in which under paragraph 1480 landed property and Government paper are furnished as security. Nos. 4, 5, 6 and 13 should be used when additional security is given owing to depreciation of the original security. No. 4 relates to a case in which an existing surety gives additional security; no. 5 when a Chief Cashier himself gives additional security; no. 6 where a new party mortgages immovable property as security and no. 13 is for a case in which additional security is furnished partly in landed property and partly in post office cash certificates.

Form nos. 7 to 12 are intended for use when fixed deposits receipts of the Imperial Bank, Allahabad, and Central Banks are accepted as security under paragraph 1480. Form nos. 1 to 7 as they stand, are applicable to cases in which the total security is given jointly by the Chief Cashier and his sureties; when the Chief Cashier himself furnishes the full security, such portion of the bonds as relate to sureties to be struck out.

Form 14 (Treasury Form no. 370-M) provides for cases in which a Chief Cashier withdraws a part of the security in the form of G. P. Notes and mortgages additional landed property to make up the deficiency in his original security.

Form 15 (Treasury Form no. 370-N) provides for cases in which a Chief Cashier desires the release of the whole of the security at the time of relinquishing the charge of a treasury and his successor undertakes the responsibility of meeting any loss suffered by the Government during the time of his predecessor.

A new release deed : Form no. 16 is prescribed for being used after a Chief Cashier, who has pledged landed property as security, vacates the office and gets a release of his property on which stamp duty will be charged from the Chief Cashier.

Forms 1 to 14—[Treasury Form nos. 370—370-N (R. D, form no. 308 in Urdu)]: Copies have been supplied to all District Officers, vide G. O. no. A-2738/X—20, dated July 12, 1926, G.O. no. A-411/X-296, dated January 31, 1928 and G.O. no. A-1453/X—149-38, dated June 8, 1940. Copy of form no. 15 can be obtained by the District Officers from the Finance Department of the Secretariat, if and when necessary, vide G. O. no. AM-1837/X—131, dated August 1, 1940.

1478. Securities required from the Chief Cashiers shall be at the following scale

Rs.

First class treasuries

1,00,000

Second class treasuries

40,000

Third class treasuries

30,000

1479. In districts in which the treasury business is conducted by the Imperial Bank of India, the security of the Chief Cashier or cashier shall be fixed at such sum not being less than Rs. 20,000, nor exceeding Rs. 1,00,000 as the Government may, from time to time, determine.

1480. In all cases where, under existing arrangements, landed property is pledged as security, the security, need not be changed. In other cases, at least one-third of the security must be in cash or Government promissory notes. Chief Cashiers can, if they choose, furnish the rest of their security in the form of postal cash certificate or in unencumbered landed property. Chief Cashiers may also furnish their security in fixed deposit receipts of the Imperial, Allahabad, Central and Bharat Banks. The fixed deposit receipts of banks accepted as security must be issued in the name of the Uttar Pradesh Government. In such cases a clause must also be inserted in the depositor’s security bond to the effect that Government will hold the fixed deposit receipt at the depositor’s risk and will not be liable to the depositor in the event ofloss of the property due to failure of the bank or any other cause and that if the security is lost the loss will fall on the depositor who must furnish fresh security forthwith.

Government paper tendered as security must be taken at its market and not as its face-value; if a particular security already deposited should depreciate to any serious extent, a further sum should be demanded to make up the original amount and the security bond should be renewed, if necessary.

NOTE—The District Officer should, in order to satisfy himself that this rule is being observed, examine the value of the Government promissory notes from time to time and at least once in two years.

1481. When under the foregoing paragraph landed property is accepted as security, the property hypothecated shall be situated within the territories of the United Provinces Government and be free from encumbrances, mortgages or flaws of title. It shall also be the separate property of the Chief Cashier or of his surety. It shall not be the property of minors or of incapacitated persons. It must not consist of shares in coparcenary estates. The Chief Cashier or the surety, as the case may be, shall agree that in case of default, breach of the conditions of the security bond, etc., Government shall have the power either (a) to sell the landed property in question, or (b) take it over and manage it as a Government estate, till Government have reimbursed themselves for the loss which causes the forfeiture of the security.

NOTE—House property will not be accepted as security, and District Officers should not recommend offers of such property as security. This need not, however, affect house property which has already been accepted as security.

1482. In such cases the bond shall be registered under the provisions of Act XVI of 1908.

1483. All engagements furnished by Chief Cashiers or their sureties under the foregoing rules, shall be deposited for safe custody in the branch of the StateBank of India, located at the headquarters of the district concerned except where there is no branch, in which case they shall be deposited with the State Bank of India at Allahabad.

[G. O. no. S. 2691/X. FDA—10 (31) 59, dated September 1, 1959.]

"NOTE—Fixed deposit receipts of banks offered as security in accordance with the provisions of paragraphs 1477 and 1480 above, should be deposited in the same manner as the engagements furnished by Chief Cashiers or their sureties. In order to obviate the loss of interest to the depositor the District Officer concerned should call for receipt annually and get it renewed. In cases where the deposit is made with State Bank of India, at any of its branches, it will only be necessary to issue suitable instructions to the agent of the branch with which the fixed deposit receipts are kept to take steps towards its renewal, in consultation with the agent of the branch with which the deposit is made".

1484. The adequacy of all securities, where landed property has been hypothecated, shall be annually ascertained and reported on or before the 1st January to the Government in Form I (R. D. Form no. 209) and if it appears to the District Officer that the sufficiency of the security is from any cause impaired, he shall submit a special report to the Commissioner, for the orders of the Government.

FORM I

Annual report regarding security bonds of Chief Cashiers

Amount of security actually given by Chief Cashier

District

Class of treasury

Amount of security fixed by existing orders

Market value in promissory notes and notes where lodged

Value in landed property and when last verified

Security bond where lodged

Have the provisions of paragraphs 1474—1484 of Chapter LXV been duly observed

Remarks

1

2

3

4

5

 

6

7

NOTE—This paragraph also applies to securities where house property has been in any special case and with the previous sanction of Government, hypothecated.

1485. [Deleted]

C—Duties and Responsibilities of District Officer and the Treasury Officer

I—District Officer

1486. The responsibility for the proper management and working of the district treasuries rests with the local Revenue Officers acting under the orders of the Provincial Government, and no portion of this responsibility is to be imposed on the Accountant General. The system of inspection of treasuries by officers of the Accounts Department has been substituted for the inspections previously carried out by Commissioners or other supervising officers and is not intended to relieve the District Officers of their responsibility in the matter of management and inspection. (Rule 4 of the U. P. Treasury Rules and paragraph 469 of the Financial Handbook, Volume V, Part II)

A District Officer is primarily responsible to Government for the due accounting for all moneys received and disbursed, and for the safe custody of cash, notes, stamps, opium, securities and other Government property.

1487. The treasury is in general charge of the District Officer who may entrust the immediate executive charge to a treasury officer subordinate to him, but he cannot divest himself of administrative charge. [Rule 4(2) of the United Provinces Treasury Rules and paragraph 402 of the Financial Handbook, Volume V, Part II]

Government has repeatedly ruled that the appointment of a subordinate to the immediate charge of a treasury in no way relieves a district officer from responsibility, and this responsibility must be held to extend not only to the security of the cash balance, the stamps and opium, and the immediate detection of any irregular practice on the part of subordinates, but also to the correctness of the returns, and the punctuality of their submission and to implicit obedience by the treasury officer to the instructions issued from the Accounts Office and the Deputy Controller of the Currency. (Resource Manual, Article 3 and paragraph 410 of the Financial Handbook, Volume V, Part II)

1488. District or Superintending Officers should remember that when an irregularity of any kind is brought to their notice by the Accountant General, or by the Deputy Controller of the

Currency nothing but a report on their own knowledge, after personal investigation can be considered satisfactory; it is not enough for them to pass on the explanation of a subordinate; reports prepared in this manner have more than once, by lulling suspicion, led to greater irregularity afterwards. (Paragraph 411 of the Financial Handbook, Volume V, Part II)

1489. A District Officer is bound to satisfy himself, by examination, once in the first six months of the each financial year and once in the second six months on a date on which he personally verifies the cash balance, with an interval of not less than four months between each verification :

(a) that the actual stock of stamps (both under double and single locks) and opium and securities corresponds with the book balances as well as with the balances of the stamps and opium shown in the treasury plus and minus memo a certificate to this effect being noted upon the plus and minus memo;

(b) that the stock of the bill and other similar forms, which are intended for use in money transactions, is carefully kept under lock and key and verified with the balances of such forms on the stock-book

1490. The duty of verifying and certifying to the monthly cash balance and of signing the monthly cash accounts, must be performed by the District Officer in person, when at headquarters and must, on no account, be delegated to any subordinate officer, unless upon the ground of properly attested actual physical inability to perform the duty. (Resource Manual, Article 19, and G. O. no. 3215/X 149, dated the 30th August, 1909).

The totals of all accounts and returns and the balance of the cash accounts should be entered in words as well as figures

1491. The Accounts Officers are required to report to the State Government, the name of any District Officer who does not submit the cash balance report on the due date. The Government of India has requested the State Government to visit with severe displeasure any avoidable delay on the part of any District Officer in the despatch of his monthly statement of treasury transactions, his first and second list of payments with schedules

and vouchers, or of his cash balance report and cash accounts with schedules and papers complete. (Paragraphs 462 and 463 of Financial Handbook, Volume V, Part II).

1492. (a) If the District Officer be absent on tour on the first of the month the duty of verifying the cash balance and of signing the accounts may be entrusted to the senior gazetted subordinate of the district staff present at headquarters not being officer in charge of the treasury, or to any assistant or Deputy Collector in permanent charge of a sub-division. The head of the district should, however, perform the duty in person at least once in every six months. The fact of his absence must be distinctly noted in the returns and accounts.

(b) If neither the head of the district nor any gazetted officer of the district staff, other than the Treasury Officer himself is present at headquarters when the accounts are ready for signature the cash balance may be verified and the accounts be signed by the Treasury Officer, but the absence of all other officers as above must be certified on the face of the account, and the cash balance should be verified by another officer and reported to the Deputy Controller of the Currency and Accountant General as soon as any such other officer returns to headquarters. (Resource Manual, Article 19).

1493. When the verification of the cash balance takes place on a date other than first of a month, it should be reported to the Deputy Controller of the Currency in the usual form of cash balance report. (Resource Manual, Article 19).

1494. The tahsil balances must be verified once a year by a gazetted officer, if possible by a covenanted officer, and where sub-divisional treasuries are in the charge of gazetted officers, the District officer should verify the balances during his winter tour.

NOTE— While verifying the balances the inspecting officer should see that the balance-sheet of the sub-treasury placed before him bears the signatures of both the tahsildar or officer-incharge of the sub-treasury and the tahsildar in token of their responsibility for its correctness.

1495. The District Officer should be particularly careful, when assuming or making over charge of a district, to see that the stock is thoroughly verified, and the certificate which is required from a relieving officer showing the state of the cash, stamps and

opium balances, should be invariably despatched to the Accountant General on the same day that the charge is transferred. (Paragraph 115 of the Financial Handbook, Volume V, Part I).

1496. The procedure required in verifying a cash balance by counting is explained in detail in Article 20 of the Resource Manual. It will be observed that only one bag in twenty of silver coin need be weighed. The District Officer is required to count every note of Rs. 100 or more in value with his own hand. In addition to following the procedure explained in this article the District Officer should also satisfy himself of the correctness of the totals in the cash balance report and in the cash-book or the registers from which he verifies the cash balance. (Finance (A) Department file no. 179/1921]

1497. A quarterly certificate should be entered on the register of deposit receipts by every District Officer not in personal charge of the treasury, that he has personally and carefully examined the register, and that the entries are made with the utmost care and regularity. (Paragraph 348, Financial Handbook, Volume V, Part I).

1498. The examination is not intended to be mechanical, and to secure only that all necessary entries are made and initiated without fail at the time of the transaction, but also that no moneys are unnecessarily placed in deposit or allowed to remain there without good cause. (Paragraph 348, Financial Handbook, Volume V, Part I, Note).

1499. If an embezzlement or loss of public money, stamps, or opium should occur in an office of treasury, immediate notice should be sent to the Accountant General, and as soon as possible afterwards a detailed report of circumstances, specifying the nature and extent of the loss, and showing the errors or neglect of rules by which such loss was rendered possible, and the prospects of effecting a recovery must also be sent under the signature of the head of the office in order to enable the Accountant General to report the case for the information of Government. (Paragraph 82 of the Financial Handbook, Volume V, Part I).

II—Treasury Officer

1500. Of the particular matters as distinguished from the general conduct of treasury business and exact observance of all

the rules effecting his duties in which the special personal intervention of the treasury officer is required, the following may be specified:

(i) He is required to verify the balance in the hands of the Chief Cashier roughly every night. (Paragraph 459, Financial Handbook, Volume V, Part II).

(ii) He is required to observe certain precautions in taking out money from double-locks. (Resource Manual, Article 14).

(iii) He is required to examine the daily accounts of the previous day with the chalans and vouchers of the headquarter treasury and the daily sub-treasury and tahsil accounts, and to satisfy himself that each item of charge is supported by its proper voucher; that every item of each

chalan and of each tahsil daily account is embodied in its proper schedule; that the totals of all the registers are correctly entered in the cash-book; that the additions and deductions indicated in the accountant’s balance-sheet are correct; that the result agrees with the balance-sheet of the

Chief Cashier; and lastly, to sign the two cash-books and balance-sheets in token of their correctness and good order. (Paragraph 459, Financial Handbook, Volume V, Part II).

(iv) He is required to observe certain precautions before signing the Chief Cashier’s daily balance-sheet. (Paragraph 459, Financial Handbook, Volume V, Part II).

(v) He is required to initial each entry in the pension registers and on the reverse of both portions of the pension pay orders. (Paragraphs 512 and 528, Financial Handbook, Volume V, Part II).

(vi) He is personally responsible for any payment of pension wrongly made. [Civil Service Regulations, Article 947 (b) (1)].

(vii) He is required to initial each entry in the deposit registers, and to see that no item is credited as deposit save under formal orders of competent authority, and also if the amount could be credited to some known head in the Government accounts, to represent the matter accordingly to the court or authority ordering its acceptance. (Paragraph 342, Financial Handbook, Volume V, Part I).

(viii) He is required to observe certain precautions before paying cheques drawn by the Disbursing Officers of Government. (Paragraphs 58, 62 and 64 of the Financial Handbook, Volume V, Part I and paragraph 438 of the Financial Handbook, Volume V, Part II).

(ix) He is required to see that on purely vernacular vouchers a brief abstract is endorsed in English. [Paragraph 47 (b), Financial Handbook, Volume V, Part I].

(x) He is required to satisfy himself, before despatch of the lists of payment and schedules, that the necessary vouchers are all attached. He is expected to check the schedules with the vouchers at intervals during the month. (Note 2 below paragraph 462, Financial Handbook, Volume V, Part II).

(xi) He is required to take special care to see that receipt stamps are so defaced that they cannot be used again. (Paragraph 430, Financial Handbook, Volume V, Part II).

(xii) He is required to observe certain precautions before signing supply bills and remittance transfer receipts. (Paragraph 561, Financial Handbook, Volume V, Part II).

(xiii) He is required to sign supply bills and transfer receipts legibly, and to maintain a uniform signature as far as possible. (Paragraph 572, Financial Handbook, Volume V, Part II).

(xiv) He is required to see that the advice lists of bills payable are opened in his presence; to examine them personally and when satisfied of their genuineness, to initial and date them. (Paragraph 574, Financial Handbook, Volume V, Part II).

(xv) He is required to observe certain precautions before paying a bill drawn on his treasury. He is allowed a certain latitude in the payment of a bill of which the advice is missing or inaccurate. (Paragraphs 576 and 577 of Financial Handbook, Volume V, Part II).

(xvi) He is required to keep the forms of bills-of-exchange and of advices in his own possession under lock and key and to observe a certain routine in issuing them each morning. (Paragraph 592, Financial Handbook, Volume V, Part II).

(xvii) He is required to see that receipts for the money received on account of sale of service stamps are always given upon a printed form entirely filled up by the clerk of the treasury, and that such stamps are sold only to Government officials on a written application and not to officers employed under local fund committees or to Government officers in capacities connected with such funds. (Paragraph 421 of Financial Handbook, Volume V, Part II).

(xviii) He is required to recover any amount disallowed by the Accountant General as unauthorised, promptly and without listening to any objection or protest, and to refuse to pay in future any such amount until the Accountant General withdraws his objection. (Paragraph 81, Financial Handbook, Volume V, Part I).

(xix) He is prohibited from paying a gazetted officer an increased or a changed rate of salary unless the bill is either pre-audited by the Accountant General or is accompanied by a letter of the Accountant General authorising the amounts to be drawn. (Paragraph 114, Financial Handbook, Volume V, Part I).

(xx) Before paying any bill drawn by a covenanted civilian he is required to see that the deductions, prescribed by Article 556, Civil Service Regulations, have been made.

(xxi) He is required to use special precautions for satisfying himself of the identity of the applicant for payment of a bill drawn by a person not in the Government service, and in all doubtful cases to take the orders of the district officer [Paragraph 46 (c) and (d) of Financial Handbook Volume V, Part I],

(xxii) He is required to grant last pay certificates in certain circumstances, and must not pay salary to an officer to whom he has granted a last pay certificate unless the certificate is first surrendered. (Paragraph 102, Financial Handbook, Volume V, Part I).

(xxiii) He is required to prohibit erasures in any account register, or schedule, or in the cash books to verify and initial, every correction in them, and to take special care with all vouchers and accounts showing signs of alteration and if such documents be frequently received from any officer to draw the attention of the head of the office to the matter. (Paragraph 83, Financial Handbook, Volume V, Part I).

(xxiv) He is to make no payment under any circumstances on a voucher or order signed by a clerk instead of the head of an office, although, in the absence of the latter the clerk be in the. habit of signing letters for him, nor may he pay any moneys on a voucher or order signed only with a stamp. [Paragraph 47 (g), Financial Handbook, Volume V, Part I].

The State Government has authorised provisionally and subject to reconsideration, if necessary, payment of pension to certain classes of pensioners on a receipt signed with a seal.

(xxv) He is not to honour a claim which, on the face of it, is disputable, but to refer the claimant to the Accountant General. [Paragraph 42(c), Financial Handbook, Volume V, Part I].

(xxvi) He is required to see that a notice is posted in a conspicuous place in the office of the hour at which the treasury closes for receipt and payment of money, and that the required notices regarding the encashment of currency notes, the supply of small coin and copper and the like, are exhibited conspicuously in places which the public enter freely, and that no favouritism is shown in the conveniences which the treasury can offer. (Paragraphs 465 and 466, Financial Handbook, Volume V, Part II).

(xxvii) He is required to acknowledge personally remittances of all sums of Rs. 500 and more. (Paragraph 418, Financial Handbook. Volume V, Part II).

(xxviii) He is required to verify at the end of each year the balances at credit of each local and Municipal fund. (Paragraph 367, Financial Handbook, Volume V, Part 1), and monthly the receipts and disbursements of officers of the Military, the Railway and the Public Works Departments. [Paragraphs 496 to 499 and 507 (for Railways), paragraph 476 (for Military) of Compilation of the Treasury Rules, Volume I) and of post masters—(Paragraph 526, Compilation of Treasury Rules)].

1501. As the District Officer’s delegate and representative, the treasury officer is responsible primarily to the district officer for the right discharge of his duty. The district officer expects from the treasury officer a thorough observance of all prescribed treasury rules and strict attention to all the details of the daily routine of treasury work. The treasury officer is required to satisfy himself of the accuracy of every claim before authorising payment, and must follow strictly the rules prescribed for his guidance, as he will be held personally responsible for all erroneous or irregular payments. He is jointly responsible with the district officer for the safe custody of the cash, notes, and other Government property; but in the event of any loss or embezzlement, if it be shown that the district officer has taken every ordinary precaution, and has neglected none of the particular duties imposed upon him by the rules, and has not relaxed the sustained supervision and control over the working of the treasury business which Government expects from him, and that the loss or embezzlement has occurred solely through the carelessness or dishonesty of the treasury officer, he will not be held responsible. The treasury officer will not be held responsible in the event of any loss or defalcation, if he can show that he has strictly observed the rules prescribed for his guidance in each branch of his duties and that he has enforced their observance on his subordinates.

1502. The rules must not be understood to interfere with or in any way to limit the application of any order in the Financial Handbook, Volume V, Compilation of Treasury Rules, the Resource Manual and the Government Securities Manual or the standing and other orders issued by the Account Office. They do not pretend to exhaust the specification of the duties of district and treasury officers in treasury matters.

1503 – 1505. [Deleted].

III—Arrangement of Treasury Officer’s work

1506. Five hours a day at least must be set aside by treasury officers for the conduct of the duties of first class treasuries, and three hours at least in the cases of all other treasuries.

1507—1509. [Deleted].

1510. All changes of treasury officers or transfers of treasury duties shall be reported through the Commissioners to the Accountant General for notification in the Gazette.

D—Treatment of Treasury Records

I—Classification and registration of English correspondence and records

1511. The treasury officer will bring the treasury records under the system of record-keeping laid down in Chapter XLIX.

1512. The various record-books should be kept up by the financial and not by the revenue year; in all other respects the chapter alluded to above will be strictly adhered to.

1513. A list of departments into which the treasury file register should be divided is annexed*. Although eighteen departments are prescribed so as to embrace the work of the largest treasuries, there will, in some districts, be hardly any correspondence under some of these heads. It will be expedient, however, to leave a certain space allotted for each of the eighteen departments in the file register of every treasury.

*The sub-heads under the departments are not to be used in recording the letters. Correspondence is to be recorded by departments only.

Department I

Establishments

(1) Advances.

Department II

Contingent charges

(1) Permanent Advances.

Department III

Miscellaneous charge

(1) Refunds.

(3) Discount on stamps

(2) Cost of land.

(4) Departmental payments.

(5) Jails and Police

Department IV

Advances

(1) Sanction to advances.

(4) Public Works loans.

(2) Interest on advances.

(5) Advances in cases of distress

(3) Takavi advances.

(6) Advances to contractors.

(7) Miscellaneous advances.

Department V

Bills and Remittances

(1) Advices.

(4) Sepoy’s remittances.

(2) Supply bills.

(5) Issue of duplicates.

(3) Remittance transfer receipts.

(6) Forms.

Department VI

Pensions

(1) Permanent pay orders.

(3) Gratuities.

(2) Transfer of payments.

(4) Annual returns.

(5) Application for payment of arrears.

Department VII

Government Securities

(1) Changes in ownership.

(3) Consolidation of notes

(2) Renewal of notes.

(4) Commission on notes.

(5) Stock notes.

Department VIII

Deposits

(1) Revenue deposits.

(4) Monthly Returns.

(2) Civil and Criminal Court deposits.

(5) Plus and minus memo.

(6) Lapses.

(3) Personal deposits.

(7) Annual accounts.

Department IX

District Saving Banks

(1) Security deposits.

(3) Interest.

(2) Receipts and repayments.

(4) Returns to head office.

(5) Transfer of accounts.

Department X

Local Cantonment and Municipal Funds

(1) Plus and minus memo.

(2) Verification of balances.

(3) Monthly accounts.

Department XI

Transactions with Public Works Department

(1) Credit orders

(2) Payment at sub-treasuries

(3) Certificates of balance

Department XII

Transactions with Military Department

(1) Officer’s family remittances

(5) Military receipts

(2) Deposits.

(6) Advances.

(3) Deceased’s estates.

(7) Payments to pensioners.

(4) Cheques.

(8) Transfers of assignments.

Department XIII

Transactions with Post Office

(1) Monthly verification.

(4) Deposits.

(2) Payments to postal officers.

(5) Postage stamps.

(3) Letters-of-credit of postmasters

(6) Postcards

Department XIV

Transactions with Telegraph Department

(1) Assignments.

(4) Imprest certificates.

(2) Salary bills.

(5) Advances.

(3) Travelling bills

(6) Letters of credit.

Department XV

Transactions with Miscellaneous Departments

(1) Customs Department.

(3) Opium.

(2) Excise Department,

(4) Stamps.

Department XVI

Coins and Currency Notes

(a) Coin—

(b) Currency notes—

(1) Uncurrent coins.

(1) Disposal of non-issuable notes.

(2) Counterfeit coins.

(3) Defective coins.

(2) Stopped notes.

(4) Annual estimates.

(3) Indents.

(5) Annual reports.

(4) Quarterly reports.

(6) Cash balance reports.

Department XVII

Resource and Remittances

(1) Resource estimates.

(4) Notices of receipt and des-

(2) Remittance of treasure.

patch of treasure.

(3) Invoices.

(5) Application for escorts.

Department XVIII

Miscellaneous

(1) Audit objections.

(7) Annual stock returns.

(2) Defalcations.

(8) Memo of vouchers submitted

(3) Notices.

bi-monthly with lists of

(4) Last-pay certificates

payments.

(5) Printed forms

(9) Abstract monthly account

(6) Stock-book.

receipt and payments.

II—Destruction of treasury records

1514. Treasury records (proper) shall be annually destroyed in January by the Treasury Officer, in accordance with the sub-joined schedule.

NOTE—The rules for the destruction of treasury records are contained in Appendix O to the Accountant General’s Standing Orders, 6th edition.

Description of records

When to be destroyed

Class I—Substantive Account Records

1. Cash-book and all subsidiary registers both of accountant and Chief Cashier.

After thirty-five complete account years,

2. Accountant and Chief Cashier’s daily balance sheets.

3. Plus and minus memo

4. Registers of promissory notes on which interest is payable

5. Registers of stock notes coupon paid.

After thirty-five complete account years being covered by entry no. 4.

5. (a) Registers of silver and copper coin (small coin depots).

After thirty-five complete account years.

6. Registers of stamps

7. Registers pf excise opium

8. Registers of power of attorney, etc.

9. Registers of Government Promissory Notes of 4 and 4 per cent loans and Provincial Debentures.

10. Registers of Receipts of Revenue and Criminal Court deposits.

After all the items are refunded and noted in the register.

Description of records

When to be destroyed

Class II—Miscellaneous Account Records

1. Counterfoils of deposit repayment orders.

After twelve complete account years.

2. Sub-treasury accounts including bank sheets and tahsil copy of daily siaha.

After six complete account years.

3. Check-registers of bills issued and paid

After six complete account years provided all lapsed bills have been paid.

3. (a) Specimen of drawing or treasury officer’s signature.

4. Counterfoils of bills issued and requisitions for the issue bills.

After three complete account years.

5. Clearance registers of deposits.

6. Register of Promissory Notes received for renewal.

6. (a) Register of Government Promissory Notes requiring disposal

After three complete account years after disposal.

(b) Register of Government Promissory notes held for safe custody

One year after the return of notes.

(c) Register of locks

One year after the locks entered therein have been returned.

(d) Register for entering receipt and return of chests of other departments kept under paragraph 38(b) and 38(A) of Financial Handbook, Volume V, Part I.

One year after the return of the chest.

7. Registers of objections statements, records and register of retrenchment orders.

One year after the adjustment of the objection.

8. Index register of pensions

As soon as a new index is made.

(a) File of descriptive rolls

Descriptive rolls of deceased pensioners or of those who have transferred their pension to other treasuries may be destroyed.

Description of records

When to be destroyed

9. Letters-of-credit

10. Advices of bills issued (received from other treasuries)

After three complete account years.

11. Office copies of the monthly statements of postage and telegraph stamps submitted by treasury officers direct to the Superintendent of Stamps, Calcutta.

12. Register of bills payable under the old arrangement and advice lists under the new system, vide paragraph 563 of Financial Handbook, Volume V, Part II.

After six complete account years, provided all lapsed bills have been paid.

13. Chalans

After six complete account years.

14. Register of chalans

15. Register of sepoys’ family remittances.

16. Register of receipts granted.

16. (a) Receipt for deposit repayment order books given, under rule V (c) of S.O. no. 115.

After three complete account years.

17. Despatch books

(a) Chest-books in Treasury form no. 33[14(5) of the Resource Manual.]

After one complete account year.

(b) Currency chest-books maintained under Article 23(b) of the Resource Manual.

After three complete account years.

18. Statement of revenue record-room receipts and charges .

After two complete account years.

19. Statement of minimum balances

20. Paid advices of Opium Department cheques.

After three complete account years.

20. (a) Register of uncurrent silver coins.

21. Advices of Government Promissory Notes, interest on which has been made payable at the treasury.

After five complete account years.

22. Advices of cancellation of payment of interest on Government Promissory Notes from the treasury.

Description of records

When to be destroyed

23. Counterpart of salt receipts

After three complete account years.

24. Extract from Judge’s pass-book of remittances.

25. Register of orders for payment issued on the Imperial Bank.

After six complete account years.

(a) Register of uncurrent, cut and broken coins

(b) Register of coins cut and broken.

(c) Register of sovereigns and half sovereigns.

26. Receipts for commission paid on sale of stamps and opium.

Should be preserved for three years.

27. Receipts for takavi advances made to cultivators.

Should be preserved as long as the advances are not fully adjusted.

28. Counterfoils of orders for refund of fines issued.

Should be preserved for three years.

29. Annual accounts of personal ledgers.

After two complete account years.

30. Advices of paid emigrants’ remittances.

After one year from the date of payment.

31. Check register of transfer payments.

After three account years.

32. Registers of bills passed for payment.

Should be destroyed after payment.

33. Register of pay slips of gazetted officers.

When all the names have been transferred to a new register.

34. Register for noting military assignment.

After three complete account years.

35. Check registers of Indian military pensioners.

After nine years

36. Reports of verification of sub-treasury balances by district and inspecting officers.

After three complete account years. (General letter no. T. M./26, dated the 22nd January, 1907).

Description of records

When to be destroyed

37. Receipts returned by the holders of Government Promissory Notes.

After one complete year from the date of its grant.

38. Copies of the disbursement schedules of payments made to Indian Military pensioners together with the abstracts of daily totals pertaining thereto.

After twelve complete years.

39. Pay and allowance slips of gazetted and other officers.

After six months from the date of pay and allowance slips.

40. Register of counterfeit coins.

After six complete account years.

41. Counterfoils of credit note for conveyance of Government treasure in Treasury Form no. 249.

After three complete account years.

42. Memorandum on the inspection of treasuries in U.P.

After three complete years.

43. Daily register of currency notes received and issued

After six complete account years.

44. Monthly verification certificate of sub-treasuries by tahsildars.

45. Couterfoils of Forest Officer cheque books.

After five complete account years.

46. Siyaha supplement of takavi receipts.

After ten complete account years for loans under Act XII of 1884 and after twenty complete account years for loans under Act XIX of 1883.

47. Siyaha supplement for receipts other than takavi.

After six complete account years.

Description of records

When to be destroyed

Class III—Periodical Account Returns to Accountant General

1. Cash Accounts lists of payments, and all subsidiary* schedules including cash balance report.

Office copies of these returns should not be kept

2. Voucher invoices

Three months after the close of the month to which they relate.

3. Abstract statements of receipts and expenditure.

Twelve months after the close of the month to which they relate.

4. Resource estimate

Six months after the close of the month to which they relate.

5. Statement of lapsed pensions

6. Statement of currency notes

Six months after the quarter to which they relate.

7. Statements of coin cut and broken

No office copy of this return need be kept.

(a) Weekly statement of receipt and issue of gold coins.

@The office copies of these may be kept for six months.

(b) Monthly statement of receipts and issues of uncurrent silver coins.

(c) Monthly statement of receipts and issues of gold coins.

(d) Quarterly statement of counterfeit coins.

No office copy of these need be kept unless specially required by the treasury.

(e) Quarterly statement of movement of gold.

8. Estimates of small silver and copper coins.

After the estimate has been complied with.

*NOTE—The subsidiary registers referred to in entry no. 1 include among others also (1) Registers of Civil, Municipal, Personal and Cantonment Fund Deposits, (2) Register of Mecca Pilgrim tickets, and (3) Registers of enfaced promissory notes.

@A. G.’s letter no. T. C./1512, dated the 6th July, 1903, to the Treasury Officer, Agra.

Description of records

When to be destroyed

9. Cancelled.

10. Statement of Government Promissory Note in custody of treasury officer.

Eighteen months after the close of the year to which they relate.

11. Statements of mortality of pensioners.

Two years after the close of the year to which they relate.

12. Statement of lapsed deposits.

Three years after the close of the year to which they relate.

13. Statement of unadjusted balances

One year after the balances have been adjusted.

14. Vouchers for which consolidated vouchers have been afforded.

One year after the date of consolidated vouchers.

15. Register of small silver, nickel and copper coins.

After three complete account years.

16. Statement of small silver, nickel and copper coins.

Class IV—Correspondence with Accountant General

1. All correspondence, the purpose of which has been answered.

Three years after the final disposal of the matter to which it relates.

2. All circular orders and general letters of Accountant General.

When cancelled.

3. Requisition for correction of accounts.

Three years after final disposal of the matter to which it relates.

Class V —Miscellaneous Records other than Treasury

1. Acquittance rolls

After five complete account years.

2. Establishment pay bills

After ten complete account years.

3. Contingent registers

Discription of records

When to be destroyed

4. Contingent bills

After three complete account years

1515. The following treasury and sub-treasury records shall be destroyed after the periods entered below :

Treasury

1. Vouchers for sums not exceeding Rs. 100.

2. Certificates of transfer of charge

After three years.

3. Stock-book of bills, etc. for use in money transactions.

4. Correspondence

According to discretion, except that letters to and from Government must be preserved.

Sub-treasury

5. Tahsil copy of daily siyaha

After ten years under Act. XIII and twenty years under Act XIX

6. Supplements I and II to the daily siyaha A.

7. Arz-irsals

After three years.

8. Cash-book for Kharij-az-Siyaha transactions.

Three complete account years after all the items have been disbursed.

1453—1560 [Deleted]

1561. Tahsildars at sub-treasuries are no longer government servants. They are employed by the Chief Cashier who receives an allowance from the Government to cover their pay and leave salary. The Chief Cashier, however, shall not employ any person as a tahsildar without the approval of the District Officer. The Chief Cashier shall remove a tahsildar or transfer him from one tahsil to another if required by the District Officer to do so on any ground which in the latter’s opinion justify such a step.

1562. A tahvildar shall not lend money or trade within the tahsil to which he is attached either on his own behalf or on behalf of his employer. He shall on no account advance money to any government servant.

1563. The tahvildar’s books shall be examined once a year (during the season when the work is light) by the Chief Cashier either at the tahsil or at headquarters, and the Chief Cashier shall certify to the District Officer that they are correct and in order. Chief Cashier shall also, at least once a year, inspect the work of the tahvildar at the sub-treasury and shall make this inspection whenever directed by the District Officer to do so.

NOTE—The Chief Cashier may delegate his duties under this paragraph to his agent working at the headquarters treasury, provided that his responsibility to the Government is not affected thereby.

1564—1570 [Deleted]

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