F. A. C. 16.

18. (i) Every government servant who is authorized to receive and disburse government money shall maintain a cash-book in form no. 1 (E-2), in which he should enter all money transactions as they occur.

(ii) A cash verification certificate shall be recorded every month by the government servant concerned on the cash-book.

F.M.V. 172.

(iii) The cash-book of all subordinate disbursing officers shall contain a detailed record of their daily transactions and shall be written up daily.

F.A.C. 18 and F.M.V. 171.

19. The cash-book is the principal record of all money accounts, other registers being only subsidiary to it. All transactions should be entered in detail, and entries should be clear and neat. The transactions of the divisional office, if any, as distinct from those of the divisional head clerk (see paragraphs 28 and 177) should be written up day by day in the divisional cash-book. Similarly, all the transactions of each subordinate officer should be entered in a separate cash-book to be maintained by him and an account rendered monthly to the divisional officer for incorporation in the divisional cash-book. All items of classified revenue realized and expenditure incurred by subordinate officers should be posted in the divisional cash-book in totals only, while other items of receipts and charges and recoveries of service payments (paragraph 49) should be entered therein in detail.

NOTE—For detailed instructions for classification of revenue and expenditure, see Appendix II.

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