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FORM 49 A
[See Chapter XIX, para 445-H]
Treasury State/Central
Check Register of adjustments by transfers for the month of____________19
Date |
Particulars of bills or chalans |
Gross amount |
Deduct amount creditable to |
Net Amount |
Heads of accounts |
Initials by Treasury Officer |
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State Government |
Central Government |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
NOTES—1. Separate registers for State and Central Governments should be maintained. The entries will be made by the Treasury Officer himself if so required by the Accountant General concerned.
2. Vouchers or items debitable to the Central Government by transfer credit to State will be classified "Central" and posted in the Central Register in the column "State" and vice-versa.
3. Items as per column 4 of the State Register will be taken to the cash-book of State receipts under the appropriate heads of account. When the daily agreement of the cash-book figures in the bank-list/treasurer’s cash-book is effected, the total of the items in this column will be deducted both from the receipts and payments sides of the cash book.
4. The total of items of column 5 of the State register will be taken to the cash-book of State payments as a deduct entry against the head "886-Adjusting Account between Central and State Governments—Adjustments by transfer." Simultaneously, the items will be taken to the cash-book of Central receipts under the appropriate heads of account by a deduct entry under the head "886-Adjusting Account between Central and State Government—Adjustments by transfer."
5. The total of items in column 4 of the Central register will be taken to the cash-book of Central payments as a deduct entry against the head "886-Adjusting Account between Central and State Governments—Adjustment by transfer." At the same time, the items will be posted in the cash-book of State receipts under the appropriate heads of account by a deduct entry against the head "886-Adjusting Account between Central and State Government—Adjustment by transfer."
6. The items in columns 5 of the Central register will be posted in the cash-book of Central receipts under the appropriate heads of account. SEE also the second sentence of Note 3 above.
7. An abstract for posting in the Subsidiary Registers should be prepared daily and recorded on this register at the end of each day’s transactions.
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