Quarterly Certificate

348. At the end of every quarter a certificate must be recorded on the register of receipts by every District Officer not in personal charge of the Treasury or by a senior gazetted officer of the district staff (not being the Treasury Officer) selected by the District Officer, that he has personally and carefully examined at least 5 per cent of the entries in the register taken at random and that entries are made with utmost care and regularity.

NOTE—This examination is not intended to be mechanical. It is meant to ensure that necessary entries are properly made and initialed and that no moneys are unnecessarily placed in Deposit or allowed to remain there without good cause.

349. (Deleted).

350. A certificate from the administrator of every Personal Ledger Account (to the effect that the balance claimed by him is of a named amount, and detailing his outstanding cheques in order to explain the difference between his balance and that admitted by the Treasury Officer in his plus and minus memorandum) should be transmitted.

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