Payment to other departments

F.A.C. 47 and F.M.V. 288

144. Payments to other departments for value of supplies received from, or service rendered by, them are regulated by the rules in Appendix IX of Volume V of the Handbook. Claims received should be scrutinized, as far as possible, in the same way as those of contractors. Cash payments should be made only if so required by the rules. In all other cases, if the claim is in order, the necessary adjustment entries should at once be made in the cash-book by credit to the department concerned and debit to the proper account head. The bill should be returned duly accepted (with the month of adjustment specified in the endorsement), and the duplicate copy of the bill (with a copy of the endorsement of acceptance recorded thereon) should be treated as the voucher supporting the entry in the cash-book.

NOTE—In the following cases the value of supplies made or services rendered is adjusted in the cash-book only on receipt of intimation from the Principal Auditor of the correct amount adjustable which is advised by him on receipt of debits or credits through the, exchange accounts; the invoices received should be returned duly accented :

(1) cost of medical stores or articles supplied by the Defence Department;

(2) cost of articles supplied by the Central Forest Research Institute and Map Office:

(3) amount of railway credit notes.

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