Professional Documents
Culture Documents
Officer
Functions
to be maintained.
Before a new book is brought into use, the pages should be counted
and certificate of correctness to be recorded as
Certified that this book contains ___ folios. numbered/machine
numbered
which should be signed by the DDO.
All monetary transactions should be entered same day.
Cheque received from FAO should be entered on the receipt side
immediately on receipt, except if encashable on last working day is
received in advance.
It is always advisable to mention the particulars of bill no. etc. against
which cheque is received
Cheque not encashble by DDO should not be taken into Cash Book
in cash book.
Similarly all cash deposited into Bank should also bear
bank challan no.
If remittance is by cheque/ DD, the date of realization
should be mentioned with red pen.
The total amount disbursed during the day against each bill
should be mentioned each bill itself.
The total for the day should be struck & shown separately
each day for receipt & payments.
Opening Bal, total Receipts, total payments & Closing Bal
should be shown for each day at the end & should be
attested by DDO.
After each month closing bal of the last working day will be
carried over to first day of succeeding month.
officer
Security of Cash
Cash Chest
Government Valuables & Valuables Others in the custody of DDO
should be kept in a strong chest duly embedded in a wall
The type of chest etc. may be decided depending upon the
amount of cash generally kept therein and general security
conditions of the premises
The cash chest will be secured with two locks of different patterns
so that each key is kept by a different person i.e. DDO and the
Cashier.
The cash chest may be opened only where both of them keys are
present
The duplicate set of keys should be kept in separate sealed
covers and lodged with different officers of higher rank than the
custodian of the chest wherever possible
These duplicate sets of keys may be kept with concerned bank
and a duplicate key register is to be maintained indicating the
authorities with whom they are lodged
Security of Cash
contd.
brought back from the authorities/Bank, verified and resealed in the presence of DDO and cashier and relodged with the authorities/Bank
The Government servant requested to work as a
cashier and handle the cash should furnish security for
an amount prescribed by Head of the Department
under GFR-275.
The security can be in form of cash or fidelity bond
from a National General Insurance Co., or in the form
of deposits.
Non Government Money/Account, should be kept
separately
Receipt Books:
Machine numbered only
May be kept under lock and key in personal custody of
DDO
Counterfoils of receipt books may be kept in personal
custody of DDO till they are prescribed
A register of stock of receipt books should be
maintained
The stock should be physically verified once a year i.e.
by the month of April and verification certificate needs
to be recorded
In cash of charge of DDO, unused Receipts Books in
store should also be handed over/taking over and
recorded
A)
B)
C)
D)
E)
F)
Personal Claims
General
Application of Receipts and Payment Rules
Salaries
Due date for payment
Due date for presenting bills
Salary of Gazetted Staff
Claim for a part of month
Pay Bills
Preparations GAR 13
Recoveries:
Recoveries schedules
Income tax (deduction, deposit & Form-16)
License Fee
Provident Funds/ NPS
CGEGIS
LIC & other recoveries
Court Attachments
GDA (Loan) recoveries
Other recoveries
Other Payments
Childrens Educational Assistance
Overtime Allowance
Medical Reimbursement
Travelling Allowance
LTC claims
Advances
Provident Fund adavnces/ withdrawals
Pay Bill / Bill Registers
Time barred claims
Contingent Bills
Thank you
S.P.Singh