APPENDIX XXI

Inspection of District Treasuries by the Commissioner of Division and District Officers.

District Treasuries will be inspected by the Commissioner of the Division and the District Officer once in two years during the rainy season. The District Officer’s inspection of the Treasury should be so timed that a copy of his inspection note is available to the Commissioner when he comes to inspect the Treasury.

The appended lists contain questions for the guidance of inspecting officers. List I contains questions which should be answered by the Commissioner, while as many as possible of the questions in List II should be answered by the District Officers. The inspecting officer is at liberty to extend his inspection to other points not mentioned in the questionnaire. At his inspection, the District Officer may order a senior assistant or deputy collector, who is not in charge of the Treasury, to help him.

Copies of the inspection notes with a memorandum showing the action taken on them should be forwarded (in the case of an inspection by the District Officer through the Commissioner) to the Government and the Accountant General for information.

List I of questions to be answered by the Commissioner of a Division

["*" indicates questions which need not be answered in the case of treasuries the cash transactions of which have been transferred to the Bank.]

GENERAL

1. When was the Treasury last inspected by—

(a) an Accounts Officer,

(b) the District Officer,

(c) the Commissioner ?

(Call for the inspection notes, copies of which are kept in the Treasury.)

2. (a) Name the Collector in charge of the District.

(b) Did he, when he took charge of the district, verify—

(1) the cash in the currency chest,

(2) stamps, and

(3) opium ?

(Call for the charge transfer report prescribed by paragraph 115 of the Financial Handbook, Volume V, Part I.)

(Attention is invited in this connection to G. O. No. A-2369/X-264 dated June 25, 1927 which is printed as Annexure I to this questionnaire).

(c) Did he check the totals shown in the cash and stock-books at the time of the verification of balances ?

(To answer this question, the inspecting officer should himself re-check a few of the totals of the day on which the balances were verified.)

(3) (a) Name the Treasury Officer now in permanent charge of the Treasury.

(b) Please answer questions nos. 2 (b) and (c) in respect of the Treasury Officer also

(Chapter LXV of the U. P. Revenue Department Manual.)

(4) Is sufficient time allowed to the Treasury Officer for his Treasury duties ? What other work has he to do ?

(Chapter LXV of the U. P. Revenue Department Manual.)

(To be answered after personal discussion with the District Officer and the Treasury Officer.)

*5. Is a cash balance report sent regularly by the Treasury Officer to the Currency Officer on the first working day of each month.

(Paragraph 463 of FHB, Vol. V, Part II and rules 123 to 125 of Central Treasury Rules.)

(Examine the register of returns)

*6. Is the balance verified by the Collector as provided in the Central Treasury Rules ?

(See paragraphs 1490 and 1492 of the U. P. Revenue Department Manual).

(Examine the Chief Cashier’s and the accountant’s balance-sheet.)

*7. Is the currency chest-book kept inside the chest in accordance with para 14 (ii) of the Executive Instructions contained in the Central Treasury Rules ? Can the Chief Cashier of the Treasury Pay Officers or the clerk-in-charge have independent access to it without the knowledge of the Treasury Officer ?

(G. O. No. C-2008/X-435 dated October 5, 1936)

*8. Do the records show that currency chest slips are serially numbered ?

(Para 14 (v) of the Executive Instructions contained in the Central Treasury Rules.

(G. O. No. C-2008/X-435 dated October 5, 1936)

*9. Please mention in your note the balance in the currency chest as shown in the chest book on the date of inspection and report it direct to the Currency Officer without the intervention of the Treasury Pay Officers staff. Also please inform the Currency Officer of the number and date of the last chest slip recorded in the currency chest register.

(G. O. No. C-2008/X-435 dated October 5, 1936).

10. What security has the Chief Cashier given ? How much of it is in landed property ? Where is the bond kept ? When was it last tested ?

(Rules 55 and 56 of the Central Treasury Rules and Chapter LXV of the U. P. Revenue Department Manual.)

(The District Officer should be asked in advance of the inspection to have the papers ready at the time of inspection)

11. (a) Is there any money or valuable placed in the Treasury for safe custody by private persons or other department ?

(Paragraphs 35 to 40 and 414 of the Financial Handbook, Volume V, Parts I and II.)

(b) Has permission been granted in such cases ? Are such boxes or packets properly locked or sealed ?

(Paragraphs 35 to 40 of the Financial Handbook, Volume V, Parts I & II.)

(c) Is a register maintained for such valuables ?

(Paragraph 35 to 40 and 414 of the Financial Handbook, Volume V, Parts I and II.)

(All valuables kept in the Treasury should be checked with the register maintained for the purpose with a view to see whether any articles are unnecessarily kept in the Treasury.)

(See G. O. Nos. A-2830/X-87 dated May 4, 1922, A-3361/X-126 dated August 23, 1924 and A-747/X dated February 17, 1925—Annexure III)

12. Please check the copies of the Cypher Codes and the Treasury Agencies Private Check Signal Books including supplements and amendments and record a certificate that they are in order.

(G. O. Nos. A-921/X-128 dated the 7th February, 1940 and A-1221/X-133 dated the 24th May, 1944, Annexure II).

Stamp (Chapter II of the U. P. Stamp Manual)

13. Is the store account of stamps kept regularly up to date ?

(Rules 54 and 56 of the U. P. Stamp Manual.)

14. When was the stock last actually taken ? By whom ? Was it found to agree with the balances in the registers ? Is there a tendency to keep too large a stock of any denominations ?

15. Is the account of the daily sales of stamps by the ex-officio stamp vendor kept properly and checked daily by the Treasury Officer ?

(Rule 57 of the U. P. Stamp Manual.)

Excise : Opium

16. Is the store account of opium kept regularly up to date ?

17. When was the stock last actually taken ? By whom ? Was the balance in stock found to agree with the balance in the stock-book and in the plus and minus memorandum ?

Deposits

18. See that the quarterly certificate required by paragraphs 1497 and 1498 of the U. P. Revenue Department Manual is made in the register of deposits by the District Officer, that he has personally examined the register and that the entries are made with the utmost care and regularity.

Sub-Treasuries

19. Do officers in charge of Sub-Treasuries send a monthly certificate of personal verification of their balances ? Verify the balances shown in some of the certificates with the balances worked out in the Headquarters Treasury accounts and with the balances shown in the daily sheets concerned. See if this check is exercised at the Treasury.

20. Are balances of the Sub-Treasuries verified during the tours of district and inspecting officers and are results of such verification at once submitted to the Treasury Officer ?

21. Are the verification certificates of Sub-Treasury balances on record and do they bear the signatures of both the tahsildar or officer in charge of the Sub-Treasury and the tahsildar ?

(G. O. No. C-2998/X-562 dated December 16, 1936)

(Paragraph 1494 of the Revenue Department Manual and para 447 of FHB, Vol. V, Part II)

List II of questions to be answered by the District Officer

["*" indicates questions which need not be answered in the case of Treasuries the cash transactions of which have been transferred to the Bank.]

MATTERS ADMINISTERED BY THE CONTROLLER OF CURRENCY

Cash Department

1. Are copies of the Executive Engineer’s or Assistant Engineer’s certificate that the strong room is secure and fit for use and the Police Superintendent’s order prescribing the position of the sentries hung up in a conspicuous place within the strong room ?

Rule 113of the Central Treasury Rules and paragraph 1447 and 1449 of the U. P. Revenue Department Manual.)

(Examine the certificate which is easily available).

2. Are the boxes and safes in good order ? Are there two locks to each box of safe as well as on the outer door ? Who keeps the keys ?

(Rule 114 of the Central Treasury Rules)

*3. Does the Treasury Officer himself register in the Chief Cashier’s balance-sheet every amount passed into or out of double locks at the time ?

(Rule 14 (1) and 118 (v) of the Central Treasury Rules)

(See whether the entries are in the Treasury Officer’s own handwriting)

*4. Examine the several chests to see whether different kinds of coin are kept separately, whether each kind is kept in bags of uniform size and whether each chest has a memorandum of its contents with the balance initialed by the Treasury Officer every time money is put in or taken out.

(Rule 115-118 of the Central Treasury Rules)

*5. Are Government currency notes stored separately from coin in a tin box or other receptacle designed to protect them from injury by damp, insects, etc. ?

(Rule 115 (4) of the Central Treasury Rules).

*6. If the bags of money are kept on trestles, is the strong room so closed as to prevent the insertion of any rod or instrument within the room ?

(Rule 115 (2) (ii) of the Central Treasury Rules)

*7. See whether the currency balance is kept in separate chests.

*8. Is the currency chest book kept inside the chest in accordance with para 14 (ii) of the Executive Instructions contained in the Central Treasury Rules ? Can the Chief Cashier of the Treasury Pay Office or clerk-in-charge have independent access to it without the knowledge of the Treasury Officer ?

(G. O. No. C-2008/X-435, date October 5, 1936)

*9. Do the records show that currency chest slips are serially numbered ? (Para 14 (v) of the Executive Instructions contained in the Central Treasury Rules.)

(G. O. No. C-2008/X-435, dated October 5, 1936)

*10. Please verify the balance in the currency chest by actual count and see if it agrees with the balance shown in the chest book on the date of inspection.

Please report this balance direct to the Currency Officer without the intervention of the Treasury Pay Office Staff, and also inform him of the number and date of the last chest slip recorded in the currency chest register. Later, please say whether the Currency Officer has confirmed the balance as reported to him.

(G. O. No. C-2008/X-435, dated October 5, 1936)

*11. See whether notes much soiled or worn and cut-notes are kept separately from fresh notes so as not to be re-issued to the public. Are such notes remitted to the Currency Office (named by the Currency Officer) in the first remittance made thither ?

(Rule 693 of the Central Treasury Rules)

*12. Roughly examine some bundles of issuable Government currency notes to see whether they contain non-issuable notes which are not fit for being re-issued to the public.

13. Are the rules prescribed for the safe custody of the duplicate of the keys of the locks used in the Treasury duly observed ?

(Rule 114 of the Central Treasury Rules and Chapter LXV of the U. P. Revenue Department Manual.)

14. Are all the locks, in use, of the pattern approved by Government or are there any cheap country-made locks in use ?

(Rule 114 of the Central Treasury Rules and paragraph 1467 of the U. P. Revenue Department Manual)

15. Is a register of all padlocks and keys kept in the strong room and is it properly maintained ?

(Rule 114 of the Central Treasury Rules)

The inspecting officer should record the certificate required by rule 114 of the Central Treasury Rules.

16. Are there any spare locks of the pattern approved by Government ? What is their condition ?

*17. Is a daily memorandum maintained showing the total amount examined by the shroffs during the day and the number of defective coins of various kinds discovered in the course of such examinations ?

N. B.—This will enable the Treasury Officer to exercise an effective supervision of the work of the shroffs.

*18. Is the placard regarding the supply of small coin, nickel and copper, exhibited in a conspicuous place ?

(Paragraph 466 of the Financial Handbook, Volume V, Part II).

*19. Is the placard in English and Hindi regarding encashment of notes exhibited in a conspicuous place ? Are any restrictions on the issue of notes for coins or vice versa imposed ?

(Paragraph 466 of the Financial Handbook, Volume V, Part II)

*20. Examine the position of the counters and see whether the Chief Cashier exercises proper supervision over his staff.

*21. Is a cash balance report sent regularly by the Treasury Officer to the Currency Officer on the first working day of each month ?

(Rules 123-125 of the Central Treasury Rules and paragraph 463 of Financial Handbook, Volume V, Part II)

(Examine the register of returns).

*22. Are the printed rules regarding the verification of notes and coin hung up in the strong room in a conspicuous place ?

MATTERS ADMINISTERED BY THE ACCOUNTANT GENERAL

Accounts Department

23. See that all Treasury and Sub-Treasury Officers when making/taking over charge of office have recorded a note in the charge certificates showing the number of copies of the Cypher Code and the Treasury Agencies Private Check Signal Books including supplements and amendments they have

(G. O. Nos. A-525/X-107, dated February 6, 1929, A-1221/X-133 dated the 24th May, 1944 and A-1-1247/X-22-1954 dated August 1, 1955 Annexure II)

24. Also please check the copies of the Cypher Codes and the Treasury Agencies private Check Signal Books including supplements and amendments and record a certificate that they are in order.

(G. O. Nos. A-391/X-128 dated the 7th February, 1940 and A-1221/X-133 dated the 24th May, 1944, Annexure II).

25. Is there any bag or store of coin kept apart from the general balance ?

(G. O. Nos. A-2830/X-87 dated the 4th May, 1922, A-3361/X-126 dated the 23rd August, 1924 and A-747/X dated the 17th February, 1925, Annexure III).

26. Are cash safes of other departments embedded on the floor outside the strong room within the view of the Sentry ?

(Paragraph 38-A of the Financial Handbook, Volume V, Part I).

27. (a) Is there any money or valuable placed in the Treasury for safe custody by private persons or other departments ?

(Paragraphs 35 to 40 and 414 of the Financial Handbook, Volume V, Parts I and II).

(b) Has permission been granted in such cases ? Are such boxes or packets properly locked or sealed ?

(Paragraphs 35 to 40 and 414 of the Financial Handbook, Volume V, Parts I and II).

(c) Is a register maintained for such valuables ?

(Paragraphs 35 to 40 and 414 of the Financial Handbook, Volume V, Part I and II)

All valuables in the Treasury should be checked with the register maintained for the purpose with a view to see whether any articles are unnecessarily kept in the Treasury.

(See G. O. Nos. A-2830/X-87, dated May 4, 1922, A-3361/X-126, dated August 23, 1924, and A-747/X, dated February 17, 1925, Annexure III)

28. Are there any prescribed hours for receiving bills ?

(Paragraph 465 of the Financial Handbook, Volume V, Part II)

29. Is there any fixed hour at which the Treasury is closed against new comers ?

(Paragraph 465 of Financial Handbook, Volume V, Part II)

30. Examine whether the totals of the cash-book have been verified by the Treasury Officer and the cash-book initialed as correct.

(Paragraph 456 of the Financial Handbook, Volume V, Part III)

31. See if the entries in all the schedules to be submitted with the monthly accounts are written up daily and also if the paid vouchers pertaining to each schedule are numbered consecutively in a monthly series and arranged in their numerical order. How are the vouchers stored between the dates of payment and transmission to the Account Office.

(Paragraphs 444 and 446 of the Financial Handbook, Volume V, Part II) (G. O. No. A-920/X-128 dated the 4th January, 1938).

32. Examine the different subsidiary registers to see whether they are properly maintained.

(Rule 68 of the Central Treasury Rules and paragraphs 457 and 459 of the Financial Handbook, Volume V, Part II)

Chief Cashier’s Accounts

33. Examine the statements of daily balances for some days taken at random and see whether (1) they were agreed with the accounts and signed by the Treasury Officer on the evening of the days to which they referred, (2) that the Treasury Officer inspected the balance in the Chief Cashier’s hands and checked it with the statement and (3) that the totals of the cash balances and the values of stamps and opium in the hands of the Chief Cashier do not exceed the amount of his security. Also see whether the sheets show the correct distribution of treasure under single and double locks.

(Rule 65 of the Central Treasury Rules and paragraphs 457 and 459 of the Financial Handbook, Volume V, Part II)

34. Examine all the registers maintained by the Chief Cashier and see if the Chief Cashier maintains any unauthorized registers.

(Paragraph 415 of the Financial Handbook, Volume V, Part II).

Stamps (Chapter II of the U. P. Stamp Manual)

35. Is the store account of stamps kept regularly up to date ?

(Rules 54 and 56 of the U. P. Stamp Manual)

36. When was the stock last actually taken ? By whom ? Was it found to agree with the balances in the registers ? Is there a tendency to keep too large a stock of any denominations ?

37. Compare the balance of stamps shown in the Sub-Treasury monthly accounts of one or two months selected at random with the balances certified by the Sub-Treasury Officer in the monthly balance sheet. Is this check exercised by the Headquarter’s Treasury every month ?

38. Is a comparison of the balance of stamps under double locks with Chief Cashier and in Sub-Treasuries made with the balances shown in plus and minus memoranda sent to the Accountant General ?

39. Does the Treasury Officer inspect the single lock accounts of the Chief Cashier and other registers maintained by him and verify the balances of stamps, opium, cash and other valuable stock in the single lock at least four times a month as required by paragraph 457-B of the Financial Handbook, volume V, Part II ?

(G. O. No. A-3983-1/X-128, dated December 15, 1944)

Exercise : Opium

40. Is the store account of opium kept regularly up to date ?

41. When was the stock last actually taken ? By whom ? Was the balance in stock found to agree with the balance in the stock-book and in the plus and minus memorandum ?

Pensions : Civil

42. Is the register of Pension Payment Orders maintained in Form no. 51 ? Are separate pages allotted for each kind of pension ?

(Paragraph 511 of the Financial Handbook, Volume V, Part II)

43. Are the files of the Pension Payment Orders complete according to these registers ? Are they accessible to strangers or to any one but the Treasury Officers ?

(Paragraph 510 of the Financial Handbook, Volume V, Part II).

44. Are the Orders in good condition ? Are all payments noted on them ?

(Article 956, Civil Service Regulations and paragraphs 513, 528 and 529 of the Financial Handbook, Volume V, Part II).

45. Is the Treasury Officer in possession of finger impressions of pensioners required to be identified by such impressions ?

(Paragraph 531 of the Financial Handbook, Volume V, Part II).

46. In the case of pensioners permanently exempted from personal attendance, is proof independent of that furnished by the life certificate upon which the pension is ordinarily paid, obtained every year of their continued existence ?

(Article 947, Civil Service Regulations),

Pensions : Military

47. What record is kept of payments made to Military Pensioners ?

48. Are payments noted in the audit registers ? Does the Treasury Officer initial all entries in the audit registers ?

(Paragraph 5, read with Appendix ‘B’ of the Instructions for the Payment of Military Pensions, 1935 Edition, issued by the Controller of Military Accounts and Pensions, Allahabad).

49. Are the office copies of the pension schedule written up daily ?

Drafts

50 to 54. (Deleted).

Deposits

55. Are new receipt registers opened every year with separate series of numbers for each class of deposits ?

(Paragraph 537 of the Financial Handbook, Volume V, Part II).

If sufficient number of pages are available in the preceding year’s Criminal Court and revenue deposit registers, are they utilized in place of new ones by giving a separate series of numbers every year for each class of deposit ?

56. Does the Treasury Officer initial each deposit in the register ?

(Paragraph 537 of the Financial Handbook, Volume V, Part II).

57. Are the entries in the column "Nature of deposits" sufficient to explain why the amount has been accepted as a deposit ?

(Examine a sufficient number of items to see whether the Treasury Officer satisfies himself of the admissibility of each item of a deposit).

(Paragraphs 342 and 537 of the Financial Handbook, Volume V, Parts I and II).

58. Examine the list of lapsed deposits and see if the orders of the Collector have been obtained.

(Paragraph 351 of the Financial Handbook, Volume V, Part I).

59. Are payments of lapsed deposits noted in the receipt register of deposits against the items concerned ?

(Paragraph 352 of the Financial Handbook, Volume V, Part I).

60. See if the register of repayments is properly maintained.

(Paragraph 346 of the Financial Handbook, Volume V, Part I).

61. For what accounts are personal ledgers kept ? Is their authority for the maintenance of each personal ledger account ?

(Paragraphs 340 and 541 of the Financial Handbook, Volume V, Parts I and II).

Cash Orders.

62. Are cash orders entered in a register in Form T.A. 23, Civil Account Code, Volume II, or Form 57 of the Financial Handbook, Volume V, Part II ? Is a separate page in the register used for each Sub-Treasury ?

(Paragraph 549 of the Financial Handbook, Volume V, Part II).

63. Does the Treasury Officer initial each item in the register as he issues the order ? Is a total of each day’s receipts transferred to a register in Form T.A. 24, Civil Account Code, Volume II, or Form 56 of the Financial Handbook, Volume V, Part II?

Sub-Treasury Accounts

64. Examine some of the daily sheets of the various Sub-Treasuries taken at random. See if there is any delay on the part of the Sub-Treasuries to send these statements.

(Paragraph 1494 of the U.P. Revenue Department Manual and para 447 of the Financial Handbook, Volume V, Part II).

65. Do officers in charge of Sub-Treasuries send a monthly certificate of personal verification of their balances ? Verify the balances shown in some of these certificates with the balances worked out in the headquarter’s treasury accounts and with the balances shown in the daily sheets concerned. See if this check is exercised at the Treasury.

66. Are balances of the Sub-Treasuries verified during the tours of district and inspecting officers and are results of such verification sent to the Treasury Officer at once ?

67. Are the verification certificates of Sub-Treasury balances on record and do they bear the signatures of both the Tahsildar or officer-in-charge, Sub-Treasury and the tahvildar ?

(G.O. No. A-1204/X-128 dated the 13th December, 1937).

Miscellaneous

68. See that a record is kept of specimen signatures of officers drawing bills on the Treasury.

ANNEXURE I

G. O. no. A-2369/X—264, dated the 25th June, 1927 to all Commissioners of Divisions, United Provinces

I am directed to state that the several instances of fraud and embezzlement in district and sub-divisional treasuries which have of late come to the notice of Government have shown that in almost every case the fraud or embezzlement was rendered possible by the failure of officers in charge to verify the cash, stamp and opium balances at the treasury in accordance with rules on the subject. In one case when the Imperial Bank of India was taking over the cash transactions of a certain treasury, it was discovered that from the bundles containing ten packets, each of a hundred 10-rupee notes, ten notes had been fraudulently abstracted from the middle of each packet. The serial numbering between the packets ran on unbroken and the only method of detecting the shortage would have been to count all the notes in every packet. This particular consignment of notes had been in the treasury for more than six months prior to the detection of the fraud, which proved conclusively that the officers who in the interim had verified the balances at the treasury had failed to comply with the rules on the subject. There have also been cases where a perfunctory verification of stamp and opium balances by treasury and district officers had led to fraud, and in at least one case to a hopeless confusion in the stamp accounts. In the latter case, large discrepancies, one of which amounted to nearly two lakhs, were discovered between the actual balances and the balances shown by the accounts. The discrepancies remained undetected for a period of nearly four years, and the investigation has shown that they were clearly due to neglect on the part of the district and treasury officers concerned to observe the rules and to carry out the periodical verification required of them.

2. The Government have laid down clear rules in the different Codes and Manuals for the periodical verification at stated intervals, viz. monthly, six-monthly, and at the time of transfer of charge, of the cash, stamp and opium balances at treasuries. The important rules on the subject are listed in the margine.*

*On next page.

___________________________________________________________

Rules relating to stamp balances

Rules relating to opium balances

Rules relating to cash balances

___________________________________________________________

They not only require personal verification by actual count of the various treasury balances but also a certificate by the district and treasury officers that the balances thus found correspond with the amounts shown in the accounts. The latter check is of great importance as discrepancies between the actual balances and the balances shown in the accounts must eventually lead to confusion in accounts and losses to Government. It is also essential that the rules in paragraph 20 of the Resource Manual detailing procedure for the verification of cash balances should be closely followed. In verifying the balances of stamps, the procedure to be adopted is indicated in paragraph 38 of the Stamp Manual.

3. The Governor in Council desires to emphasise the importance of careful observance of the rules relating to the verification and certification of the various balances in treasuries. In future the Government will take severe notice of any laxity on the part of officers in the observance of these rules.

4. I am to request you to communicate these instructions to the district and treasury officers under you. I am also to say that it will be the duty of the treasury head clerk and the office superintendent to show this letter to every relieving treasury and district officer whenever there is a transfer of the charge of the treasury of the district.

ANNEXURE II

G. O. no. A-525/X—107, dated the 6th February, 1929, to all Commissioners of Divisions, United Provinces

I am directed to say that all officers in charge of treasuries or sub-treasuries have been supplied with a copy of Cypher Code of the Currency Department for use in telegraphic communications on resource and currency matters. This Code, in view of its confidential nature, is kept in the personal custody of the treasury or sub-treasury officer, but, nevertheless, it has been reported to Government that a certain number of copies have been lost. Moreover, it has not been found possible to fix responsibility for the losses because no record had been kept of their formal transfer in cases of a change in incumbency, and thus no disciplinary action has been practicable. Loss of a confidential publication is a serious matter, and to prevent such losses occurring in future, Government have now decided that all treasury and sub-treasury officers when making over charge of office should record a note in the charge certificate showing the number of copies of the Code they are handing over to their successors. I am, therefore, to request you kindly to communicate this decision to all officers concerned and to impress on them the need for a strict compliance with it as disciplinary action will be taken against the officer who infringes the order.

Extract from G. O. no. A-1221/X—133, dated the 24th May, 1944, to all District Officers in the United Provinces

SUBJECT:—Safe custody of the Reserve Bank of India Cypher Code and "Treasury Agencies" Private Check Signal Book

SIR,

2. In the Government Orders quoted on the margin, instructions regarding the

Instructions regarding the Reserve Bank of India Cypher Code Private Check Signal Book including supplements and amendments thereto

2. * * * The loss of copies of the books may involve the Government and Reserve Bank in considerable loss before protective measures could be taken, and treasury and sub-treasury officers should therefore exercise the greatest possible care in regard to the custody of their copies of the books, and see that they are always as carefully safeguarded as the currency chest balance.

3. A Treasury of Sub-Treasury Officer who holds copies of the books should never on any account hand them over to any one other than a government servant duly authorized to take charge of the duties of his post from him. When a government servant, who holds copies of the books is relieved of his charge, he should hand over copies of the books in his custody to the relieving government servant, and the latter should note in his own hand the following certificate in the certificate of transfer of charge:

I hereby certify that I have received and hold in my personal custody

NOTES—(1) * * * Immediately on receipt of amendment slips, the reference number and dates appearing thereon should be serially recorded on a fly-leaf at the beginning or end of the book under the signature of the Treasury or Sub-Treasury Officer. On the date on which each amendment becomes effective which is generally given in the covering letter or on each slip, the amendment should be pasted at the appropriate place in the book and the fact that the amendment has been carried out should be noted in a separate column under the signature of the Treasury or Sub-Treasury Officer against the entry already made on the fly-leaf when the amendment slip was received.

5. * * * At the time of inspection of treasuries and sub-treasuries the Commissioner, the District Officer, the Treasury Officer and the Sub-Treasury Officer, as the case may be, should check the Cypher Code, the Private Check Signal Book, including supplements and amendments and record a certificate that they are in order.

G. O. No. A-I-1247-I/X-22/1954 dated August 1, 1955 to all District Officers, Uttar Pradesh

I am directed to forward advance copies of amendments to List II of the questionnaire on the inspection of treasuries and to request that copies of the questionnaire in stock in your office may be corrected accordingly by hand.

Amendment to List II

(1) Substitute the following for question no. 23 in this list:—

"23.— See that all treasury and sub-treasury officers when making/taking over charge of office have recorded a note in the charge certificates showing the number of copies of the Cypher Code and the Treasury Agencies Private Check Signal Books including supplements and amendments they have

(2) Delete the word "ever" occurring in question no. 38 in this list.

ANNEXURE III

G. O. no. A-2830/X-87, dated the 4th May, 1922, to all Commissioners of Divisions, United Provinces

In a recent case it was reported to Government that funds belonging to a private club were kept in the treasury without proper authority. Such a proceeding is forbidden by the provisions of Article 4 of the Civil Account Code.

I am to say that officers in charge of treasuries should be warned that the provisions of this rule must not be infringed.

G. O. no. A-3361/X—126, dated the 23rd August, 1924, to all Commissioners of Divisions, United Provinces

I am directed to refer to G. O. no, A-5060/X—126, dated the 14th December, 1923, in which Commissioners were consulted regarding the practice of the keeping of private money by Chief Cashiers in the treasury.

The Governor in Council considers that the practice is not free from objection. At the same time he recognizes that in places where there is no bank or banking facilities, officers who wish to keep their moneys in proper custody, would be put to considerable trouble and difficulty unless that practice is allowed to continue. The Governor in Council has accordingly decided to permit the continuance of the practice in those districts only where no bank exists. He orders that it should be stopped forthwith in all other districts.

2. The following rules are laid down to regulate the practice in treasuries in which it is still permitted to continue and the treasury officers shall be responsible for seeing that they are properly observed:

(1) The money shall be kept in a separate box in the single lock and shall not be mixed up in any way with Government balances. Nor shall it ever be used for Government purposes.

(2) No uncurrent coin, etc. shall be kept in a box.

(3) The box shall not be used for the keeping of other valuables.

(4) The procedure laid down in paragraph 1439, Manual of Government Orders, Volume II, must be strictly complied with where public officers leave their salaries in the Chief Cashier’s hands.

(5) It must be cleary understood that Government will, in no circumstances whatever, accept any responsibility and will incur no liability whatever for losses or defalcation in respect of money so left in the Chief Cashier’s hands, or of money belonging to the Chief Cashier himself so kept in the treasury. All money kept in the treasury under these orders is so kept solely at the owner’s risk.

Extract from G. O. no. A-747/X, dated the 17th February, 1925, to all Commissioners of Divisions, United Provinces