96. Government dues to be assessed and realised regularly and promptly - Subject to any special arrangement that may be authorised by Government with respect to any particular class of receipts, it is the duty of the departmental Controlling Officers to see that all sums due to Government are regularly and promptly assessed, realised and duly credited into the Government account. The Controlling Officers should accordingly arrange to obtain from their subordinates monthly accounts and returns in suitable form claiming credit for so much paid into the treasury or otherwise accounted for and compare these with the statements of treasury credits furnished by the Accountant General, to see that the amounts reported as collected have been duly credited to Government account. (List of controlling officers is given in Volume-V of the Budget Literature)

If wrong credits come to the notice of the Controlling Officers, they should at once inform the Accountant General with a view to correction of the accounts. If any credits are claimed but not found in the accounts, inquiry should be made first of the responsible departmental officer concerned. Where departmental registers are not maintained under the departmental rules, the heads of offices must make their own arrangement within the office to ensure the correct and complete report of receipts.

97. General instructions - The following instructions should be borne in mind :

            (i) It is essential that the departmental controlling officer’s account should not be compiled from    returns prepared by the treasury. But the treasury officer is in some cases required to verify returns      for submission to departmental controlling officers.

            (ii) The amounts collected should at once be deposited into the treasury and in order to minimise chances of discrepancies between the treasury figures and the departmental figures, the challans with which money is remitted to or deposited into the treasury should bear full and correct    classification of account and duly reconciled.

            (iii) The collections should on no account be utilised for meeting any expenditure.

            (iv) Mistakes in classification should be reported by means of foot notes in the next return and      action taken where necessary for correction of accounts in accordance with the prescribed procedure.

Note - The relevant rules in Chapter IV of Financial Handbook, Volume V  part-1  should be consulted.

98. Irrecoverable dues - No amount due to Government should be left outstanding without sufficient reason and without bringing the matter to the notice of the competent authority within a reasonable time. Where any dues appear to be irrecoverable, a full report must be submitted to the competent authority and orders sought. If it is found that any dues have become irrecoverable due to failure on the part of any Government servant to take timely action without sufficient reason, the official at fault may, after following the prescribed procedure, be called upon to make good the loss in such manner as the competent authority may deem fit.

99. Credit to revenue by debit to suspense head not permissible - Unless specially authorised by any rule or order made by competent authority, no sums may be credited as revenue by debit to a suspense head, the credit must follow and not precede actual realisation.

100. Submission of progress reports to the Finance Department - The responsibility for keeping a proper watch on revenue receipts primarily rests with the Controlling Officers. The Accountant General, however, also keeps a watch and immediately reports to the Finance Department any large increase or falling off in those receipts. Any large differences that are likely to arise in actuals as compared with the estimates should also be reported by him as soon as reason arises for expecting them. He is required to submit to the Finance Department the preliminary actuals of receipts and outgoings of each month by the 15th of the following month. The Controlling Officer will maintain details in form B.M.3 and send the same form to the Finance Department and the Accountant General by the 10th of the following month.

101. Inter departmental adjustments - To ensure that all periodical adjustments between the various departments of the Government are properly and promptly made, the Accountant General should maintain records showing (1) all periodical adjustments that are usually required to be made,(2) the month’s accounts in which the adjustments should be made, and (3) the actual date of adjustment, and should take steps to ensure that as far as possible all adjustments are made before the close of the final accounts of the year.

102. Recoveries from other Governments and the local bodies, etc. - The Controlling Officers must see that claims in respect of dues from other Governments and the local bodies, etc., are made and recoveries effected as early as possible.