Custody of cash

12. Every government servant who is authorized to receive and disburse government money should keep a cash chest for its custody and keep the key of it in his own possession. (See also paragraph 28 of Volume V of the Handbook.)

F.A.C. 15.

13. The contents of the chest must be counted by the head of the office or the senior most official in charge at least once a month and the amount compared with the cash-book balance. The result of the verification should be recorded in the cash-book each time as follows:

F.A.C. 15.

"Cash balance verified by me today and found to be rupees (in figures), rupees (in words).

Date Designation of officer.

If any excess or deficit is found, an entry of it should be made at once in the cash-book and a report forwarded to the departmental superior. [See also paragraph 27.]

14. Under paragraph 69 of Volume V of the Handbook, subordinates of the department who are entrusted with government money, stores, valuables or with the collection of revenue are required to furnish security. Detailed rules on the subject will be found in Appendix I.

F.M.V. 54—56

15. Whenever necessary, treasurers may be appointed with the sanction of the Local Government on furnishing adequate security. (See Appendix I) to have charge of the cash chest. F.M.V. 76.

16. Cash in small sums may be collected or disbursed by such subordinate officers who do not keep a cash chest as the divisional officer may authorize. Divisional officers are responsible for seeing that proper arrangements are made for the safe custody of money in such cases. Collections must be deposited with the least possible delay into the cash chest of the officer in whose accounts it will first appear and similarly an account supported by the payees’ receipts should be rendered promptly to the same officer for payments made.

F.M.V.176. 188 and 190.

17. In no circumstances shall any forest officer or subordinate place any private money in the government cash chest.

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