APPENDIX 23 Page 1 of 10

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1 APPENDIX 23 (CORRECTED UPTO ) (SEE S.R. 458) RULES OF PROCEDURES FOR THE GUIDANCE OF THE BRAWLING OFFICERS AND THE TREASURY OFFICERS ON THE INTRODUCTION OF THE SYSTEM OF PAYMENT BY CHEQUES. I. Introduction: On the Introduction of the system of payment by cheques at District Treasuries in Madhya Pradesh separate staff will be allotted the duty of writing cheques and other related work. The following paragraphs indicate the procedure to the observed regarding the receipt of bills at the treasury, drawls of cheques, accounting etc. II. Responsibilities of Drawing Officers: In treasuries where the cheques system is introduced the Bill Transit Register in form No. TCS (Treasury Cheque System) I would be used by Drawing Officers for presenting bill at the treasury. This register would be in triplicate having one original copy and two perforated copies. They would be marked as original duplicate and triplicate duly machine numbered. The Drawing officer will take the following action while submitting bills.- (1) Before brining the Register into use he will count pages and record a certificate of page count in the beginning and at the end of the Register and get it countersigned by the Treasury Officer. He will fill in first six columns of the Register. (2) He will ensure that bills are prepared strictly according to instructions in the Madhya Pradesh Treasury Code and orders issued by the Finance Department from time to time. He will particularly see that the net amount in words and the entry in redink of Under Rupees are thoroughly checked by him and attested separately with full signature. (3) If he is operating on more than one major head of account, he shall enter all bills pertaining to the same major head consecutively and enter the major head in column No. 3 of the Register. This would facilitate working in the treasury and save time in sorting out bills major headwise. (4) He will also be responsible for ensuring that the entries are legible and carbon copies are clear. If this requirement is not fulfilled, the bills are liable to be returned by the treasury. (5) The consecutive serial No. i.e. column 2 of Bill Transit Register alongwith the month will be written prominently at the top of the last page of the bill or on the bill if it is a one-page as below. BTRS NO. MONTH (6) At the end of the entries for a particular date a line will be drawn and the signature of the drawing officer with date and designation appended. A fresh page of the Register will be used on every date when bills are submitted. APPENDIX 23 Page 1 of 10

2 (7) Total of each page of Bill Transit Register should be struck and recorded at the end of the page. Care should be taken to leave some blank space at the end of the 50 that necessary deduction entries can be made by treasury in respect of the objected bills. It is not necessary to strike that total of the various bills pertaining to one major head. (8) The serial number in column 2 of Bill Transit Register should run consecutively for a calendar month. Free serial number 1 should be started on the 1st of every fresh calendar month. (9) The drawing officer will maintain a Register of Cheques received from Treasury in form No. TCS-14. This register will be very useful to drawing officer in fixing responsibility regarding cheques delivered to messengers and amounts obtained by them from the Bank. III Presentation of Bills at the Treasury Counter: When the Bill Transit Register alongwith the bills supported by Treasury Voucher Slip, arranged major head wise in the order in which they are entered in the register is received the Treasury Count by the Counter Clerk through the authorised messenger, he will check that all the bills entered in the register have been receive and will initial the drawing officer s copy i.e. original in token of having received the bills in column 7. No. tokens will issued for these bills. The counter clerk will thereafter return the register to the authorised messenger after detaching the two perforated copies i.e Duplicate and Triplicate and retaining the bills. For bills, which are presented by collecting banks, by self-drawing Officers or by private parties direct at the Treasury the Treasury will maintain a Bill Transit Register. In this case columns 3 (Bill No only), 6 and 7 in the Bill Transit Register will not be filled in. Advance for disbursement of pension in cash will be obtained by the Treasury Officer on the basis of cheques issued by him in his own favour in connection with the Simple Receipt Bill. IV. Urgent Bills: Urgent bills, decided as such by the Treasury Officer, which requires prompt attention should taken precedence over other work and be dealt with immediately on receipt by the Counter Clerk. For this purpose he can keep a rubber stamp of Time Limit Bill, and stamp these bills accordingly so that they are dealt with on priority basis. It is clarified that personal claims cannot be given the status of urgent bills. Urgent bills would immediately be transmitted to the Bill Section, dealt with on priority basis there and moved to the Cheque Section according to the procedure enumerated below so that the cheques can be delivered on priority basis to the Drawing Officer in respect of these bills. V. Transmission to/passing of Bills by the Bill Section: The Counter Clerk, after receipt of the bills as above will transmit the bills along with the duplicate and triplicate of the form No. TCS-1 to the Treasury Accountant as frequently as in convenient. The Treasury Accountant will promptly distribute the bills to the concerned Bill Passing Clerks who will scrutinese them according to the rules and if found in order enface pay Order on the bill. For bills, which are not payable before a fixed date, he shall affiz the stamp Not payable before APPENDIX 23 Page 2 of 10

3 (date) next to the pay order. For bills, which are not payable after a certain date, he shall affix the stamp Not payable after (date). He will submit the passed bills to the Treasury Accountant who will exercise necessary checks and pass on the bills to the Treasury Officer. The Treasury Officer will exercise due checks and sign the pay order. Thereafter he will return the passed bills to the Treasury Accountant. VI. Bills under Objection: In case of bill under objection the Bills Clerk will prepare an objection slip in from No. TCS-2 and submit it to the Treasury Accountant. The Treasury Accountant will satisfy himself about the correctness of the objection and if satisfied, will submit the bill duly appended with objection slip to the Treasury Officer. The Treasury Officer, on being satisfied that there are defects in the bills which need rectification or that the bill is otherwise not in order, will sign the Objection slip. The Treasury Officer will then return the objected bills to the Treasury Accountant. The Treasury Officer will enter the remark Returned in column 8 of the duplicate and triplicate copies of the Form No. TCS-1, and hand over the bills along with the triplicate copy to the Counter Clerk. The Counter Clerk will note the fact of return of bills, in the Drawing Officers Bills Transit Register and obtain the acknowledgement of the messenger on the triplicate of the Bill Transit Register in column No. 10 before delivery of objected bills Thereafter he will pass on the triplicate to the Treasury Accountant. The triplicate will remain with Treasury Accountant. This will be kept datewise in stout file covers, one separate file cover will be maintained for each Drawing Officer. VII. Receipt and Scrutiny of passed Bill the Cheque Section: The duplicate copy of form TCS-1 alongwith the bills which have been found in order after checking and enfaced with the pay order signed by the Treasury Officer will then be sent by the Treasury Accountant to the Accountant, cheque section in a locked box. The latter will write the number of bills received from the bills section in register in form TCS-3. He shall maintain a register in form No. TCS-4 and note therein bills given to cheque writers. He will also examine the bills with reference to the following points. (a) That the pay order has been signed by the Treasury Officer and is genuine and that the amount is given both in work and figures and the two entries agree. (b) That when the amount for which the bill has been passed for payment is less than the net amount claimed, the bill is accompanied by retrenchment slip in form TCS-5 stating the amount claimed and the amount passed for payment. This will be in duplicate. One copy will be given to the Drawing Officer with the concerned cheque. If any defect is noticed in regard to these points he shall return the bill to the Bill Section for rectification. Thereafter, he will sort out and distribute the passed bills among the clerks of his Section. VIII. Preparation of Cheques: APPENDIX 23 Page 3 of 10

4 After the bills have been found in order the Cheque Writer will note the concerned Serial Nos. of Bills in Bill Transit Register on the counterfoil of the cheque and then prepare a consolidated cheque for all the passed bill pertaining to long major head of the drawing officer. He shall initial the counterfoil and the cheque. He shall record cheque number against pay order on bills in redink. He will also make entries in form No. TCS-6 which will be maintained in triplicate. Duplicate copy of this will be sent to bank daily by way of Advice List of Cheque drawn on the day. The triplicate will be sent to the Treasury Accountant. Thereafter he will sumit the bills alongwith the cheques to the Accountant, Cheques Section. The Accountant Cheque Section will, on receipt of the bills exercise necessary checks. He will cancel Treasury Officers pay order on bill by stamping it Cheque Drawn. In particular, he will check that the total amount of the bills equals the amount of the cheque prepared. In the month of March he shall stamp the cheque as Not payable after 31/3 when it covers such expenditure provision for which lapses on 31/3. He will initial the counterfoil and will also initial the cheque just below the seal of the Treasury Officer. He will date the cheque and its counterfoil. He will also enter the cheque number against the bills covered by the cheque in the Duplicate of the Bill Transit Register in Column No. 8. He will maintain this duplicate B.T.R. in stout file covers. One separate file cover should be there for each Drawing Officer. Then he will submit the duplicate of the Bill Transit Register, the bills and the cheques to the Treasury Officer. The Treasury Officer will sign the cheque after verifying that the cheque correctly covers the bills and that the cheque number has been correctly entered in the duplicate copy of the Bill Transit Register in column 8. He will sign the cheque, initial its counterfoil and initial the column no. 7 of form no. TCS-6. The cheques with the duplicate of the Bill Transit Register will be handed over by the Accountant, Cheque Section to the Counter Clerk. The counter Clerk will acknowledge receipt of cheque of cheque in column no. 10 of the from TCS-1 in the duplicate copy. The Counter Clerk will record the cheque no. and date on the Triplicate of B.T.R. Before handing over the cheques to the messenger of the Drawing Officer he will also note the cheque No. and date on the Drawing Officer s original B.T.R. IX. Deliver of Cheques: At the commencement of each working day the cheque section will and over the cheques ready for issue to the Counter Clerk. The Treasury Accountant will similarly give the undelivered cheque to the Counter Clerk. He will deliver the cheques to the messengers of the payees. In acknowledgement of receipt of cheques the Counter Clerk will obtain the signature of the messenger on the triplicate of the Bill Transit Register in column no. 10. On receipt of the cheque the Drawing Officer will sign on the back of the cheque over the seal of his designation. He shall attach an authority (in form no. TCS-7) in favour of his messenger, with the cheque on presentation of the cheque by the messenger the bank will check with the Advice APPENDIX 23 Page 4 of 10

5 List received from the Treasury Officer, Verity the signatures of the Treasury Officer and the payee on the cheque, identify the messenger and then only make payment of the cheque to him. X. Daily closing of the Account by the bill section: At the end of the day the counter clerk shall prepare an account of undelivered cheques in form no. TCS-8 showing the balance of cheques of previous day, cheques received from the Cheques Section during the course of the day, cheques, delivered to the authorised messenger of Drawing Officers and balance of cheques in hand. He will than submit the register to Treasury Officer through the Treasury Accountant for scrutiny and signature. The undelivered cheques will remain in the custody of the Accountant, cheque Section. He should hand them over to the counter clerk every day at the commencement of business. At the end of each fortnight the Bill Section will prepare a list of pending bills i.e bills for which neither cheques have been issued nor have they been returned with objection, from the triplicate of the Bill Transit Register and submit the same to the Treasury Officer for review. XI. Preparation of Accounts in Account Section: All bills for which cheques have been drawn along with duplicate of Bill Transit Register will be handed over by the Accountant, Cheque Section to the Treasury Accountant who will keep them in his custody. He will compare each entry in the Duplicate copy of the Bill Transit Register with the relevant bills & satisfy himself that the entries are correct. Thereafter he will initial and return the duplicate copy of Bill Transit Register to the Cheque Section. Thereafter a consolidation Register of Cheques Delivered in form No TCS-9 for the whole Treasury for the day should be written by the Treasury Accountant in duplicate. The daily total of cheques delivered should be entered both in words and figures and the register signed by the Treasury Officer at the end in token of accuracy of the entries in all respects. As soon as the cheque is signed by the Treasury Officer the concerned bills shall be treated as paid. If the claim is not payable before affixed date, it should be treated as paid on that date. It should be entered in the treasury accounts as paid on that date. On receiving the vouchers treated as paid the Accountants section shall take such steps as the necessary in accordance with the existing producers for the accounting of these vouchers. The amount will be sent to the Accountant General, Madhya Pradesh, Gwalior twice a month as is being done at present. Every day on receiving and paid cheques from the Bank and Treasury Accountant shall record discharge and initial with date in the remarks column of the Register of Cheques Delivered (form no. TCS-9) and form this a List of Outstanding Cheques should be prepared and submitted to the Accountant General, Madhya Pradesh, monthly. The accounting procedure in respect of cheques will be as follows. The total amount of cheques drawn will be simultaneously shown as per contra credit in the cash account under a new head Treasury Cheques to be opened under the Section-L-Suspense Miscellaneous-C-other Accounts-870-Cheques & Bills. The entry in the cash account will be APPENDIX 23 Page 5 of 10

6 supported by a Schedule of cheque drawn. The cheques paid at the Bank will be shown by the Bank under the Head Treasury Cheques and the Schedule of paid Cheques (together with paid cheques) received from the Bank Should be transmitted by the Treasury Officer to the Accountant General, Madhya Pradesh along with the First List of Payments and with the Monthly Account showing the total debit under the New head per contra credit to head Reserve Bank Deposit. XII. Arrangement of Supply, indent and custody of cheque forms: Supply.- The chequebooks would be obtained by the Treasury Officer from the Regional Deputy Director of Treasuries & Accounts. The Treasury Officer will maintain an account of cheque form with him in form No. TCS-10. Indents.- In the first week of January every year indents for supply of cheques forms should be prepared by the Treasury Officer and sent to the Regional Deputy Director of Treasuries & Accounts giving information regarding cheque forms in stock on the first day of January, cheque form consumed during the year ending 31st December and cheque form required for the next year together with 3 months reserve. The indent should be passed on the average actual consumption as shown in column 5 of the Register of Cheque Forms in Form No. TCS-11 which will be maintained in Cheque Section. The forms would generally be supplied in the month of June. Custody.- On receipt of supply of cheque forms form the Regional Deputy Director of Treasuries and Accounts they shall be verified by counting by the cheque number are consecutive. When found in order the receipt of the forms shall be acknowledged by the Treasury officer who will kept these forms in his safe custody in the double lock in one or more separate cupboards with double locking arrangement. One of the keys of the cupboard in the double lock meant for cheque forms will remain with the Treasury Officer and the other with the Accountant, Cheque Section. The opening balance, quantity issued to cheque section and balance remaining in Treasury Officer s Stock will be recorded in lump in register maintained in form No. TCS-10. Form this stock a sufficient number of cheque books based on the estimated weekly consumption would be issued by the Treasury Officer to the Accountant, Cheque Section for current use the Cheque Section. These forms will also be kept in cupboard in the cheque section in safe custody of the Accountant, Cheque Section who will be fully responsible for them. He shall maintain an account of these cheque forms in Form No. TCS-11. At least once a month the Treasury Officer should check the balance of stock of cheque forms in the custody of the Cheque Section and record a certificate of verification in the Register in form No. TCS-11. The receipt of cheque forms form the Treasury Officer s stock shall be entered in the Register Cheque Form in form No. TCS-11 to be maintained by the Accountant, cheque Section in which should also be shown under each date the number of forms used i.e. cheques actually signed by the Treasury Officer, number of forms cancelled, with the serial number of the cancelled forms APPENDIX 23 Page 6 of 10

7 specified and the number of forms in hand, with the serial number i.e. from. to. At the opening of business on each day, the Accountant, Cheque Section will issue the chequebook to the Cheque writer. At the close of each day the Accountant Cheque Section shall obtain from the Cheque Writer the day s account of cheques used in form No. TCS-11. Each entry should be initialled by the Cheque writer and the Accountant, Cheque Section. If loss of cheque book or chaque form comes to the notice of the Treasury Officer he will promptly notify the face to the branch of the bank giving cheque from number/numbers lost and will request the bank not to pay the same, if presented. XIII. Duties of the Accountant cheque Section: Apart from the duties given in different parts of this schemes the Accountant, Cheque Section will perform the following important duties:- (1) He shall maintain a register in form TCS-4 showing the distribution of bills by him among the cheque writers. (2) He will also maintain a Register of Cheques Drawal in form No. TCS-6. (3) He shall maintain the Register of Cheques Delivered in form No. TCS-9. He shall be wholly responsible for maintaining a full account of delivered as well as undelivered cheques. The Accountant Cheques Section will record the discharge of cheques in Form No. TCS-6. (4) He shall maintain a Register in form No. TCS-12. He will be wholly responsible for cheques handed over by him to the cheque writers. At the close of the day, he will take the account of cheque forms from the cheque writers to satisfy himself that he has received a fully account of the cheque forms made over to them. XIV. Duties of Cheque Writers: The Cheque Writer s main function is to write out cheque forms. They shall also write cheque numbers against the pay Orders on the bills received by them in red ink enter the amount in the Register of Cheques Drawn (Form TCS-6) to be maintained in triplicate. The cheque writers shall then submit the cheques with the passed bills to the Accountant, Cheque Section who will pass on the papers to the Treasury Officer. In writing out a cheque, the following instruction shall be observed by the cheque writers:- (1) The designation of the Drawing Officer or name of a person in whose favour the cheque is to be drawn shall be ascertained correctly from the instructions and Particulars given in the pay order on the bill and entered first on the counterfoil of the cheque, care being taken to ensure that the designation or name is correctly spelt. (2) The Bill Transit Register serial number of the bills to be covered in the cheque should be noted on counterfoil of the cheque. The B.T.R. No.. is necessary. (3) The cheque foil shall be filled in from the counterfoil. The amount to be written on the cheque will be the total of all bills covered in the cheque. APPENDIX 23 Page 7 of 10

8 (4) The cheque shall not be dated at the stage of its preparation by cheque writer. (5) All cheques for pay and allowances of Government employees encashable by the drawing officers shall be open cheques. Cheques issued to other parties shall be crossed. (6) The cheques number shall be entered on the bills in respect of which it is drawn just below the pay order. (7) The amount in words should be written on the cheque in such a way that an oblique is drawn after every word. (8) Cross entry i.e. Under Rupees will be recorded by machine or alternatively there will an oblique after each word. The cross entry will be for an amount of full rupees just above the amount of the cheque. It should be red ink. (9) The cheque and its counterfoil shall bear the initials of the person who has actually written out the cheque. The B.T.R. Numbers which are covered by the cheque shall be recorded on the back of the cheque. If the numbers are in one serial only From and To would serve the purpose for every Serial separate From and To is necessary. XV. Rules Regarding Cancellation. Issue of Fresh Cheques, Renewal/Revalidation of time Expired Cheques : Cancellation. If a cheque has to be cancelled for any reason the word cancelled should be noted against it in the Register of Cheques Drawn TCS-6 in the remarks column. A cheque will be cancelled only under the specific instructions of Treasury Officer. When an occasion arises for the cancellation of cheque the documents will be brought at once to the Accountant, cheque section for necessary action without waiting for the closing of the days business. A Register of Cancelled Lapsed cheques From No. TCS-13 should be maintained separately showing chronologically the number of cheque cancelled for which no fresh cheques have been issued. In the case of cheques already delivered, the Treasury Officer shall do so only on a written request from the Drawing Officer of the bill surrendering the cheque. In the case of cheques which are cancelled after delivered to the parties concerned a fresh cheque bearing different number may be issued if asked for and if otherwise in order. The amount of the fresh cheque so issued need not be taken to the Register of cheques Drawn or Register of Cheques Delivered However, a remark regarding issue of fresh cheque should be given against entry of original cheque in both the Registers. Number and date of fresh cheque issued should also be noted on the counterfoil of the cancelled cheque. If a cheque is surrendered for cancellation on the day it was issued, the Treasury Officer shall stamp the foil and counterfoil of the cheque and pay order on the bill with the words cheque cancelled. The bill will be returned to the party after obtaining his signature in the duplicate copy of the Bill Transit Register. APPENDIX 23 Page 8 of 10

9 Fresh Cheques Fresh cheques are generally issued when the original cheque reported to have been lost or destroyed and is proved to have not been encased, by a reference to the Bank in writing and payment of the original cheque on subsequent presentation has been stopped. A monthly return of such cheques will be sent by Treasury Officer to the Accountant General, Madhya Pradesh. Renewal of time Expired Cheques-Lapsed Cheques Cheques shall be encashable at any time within 15 days of issue. If the period of currency of cheque is over it can be revalidated to avoid issue of a fresh cheque. However, revalidation will not be done more than once on any cheque. After one month of issue the cheque should be treated as lapsed and the expenditure should be written back by furnishing a statement in Form No. TCS-13 Similar procedure should be followed for cancelled cheques for which no cesh cheque is issued. The adjustments in these cases will be carried out in Audit Officer. If the amount is to be paid in future the claim should be prepared in normal course duly supported by necessary details of previous drawls and available papers and not on simple Receipt from. In case of cancellation of cheque issued for payment of the principal on Government Promissory Note, the claim should be prepared by the Treasury Officer on Form No. TCS-15 and a fresh cheque should be issued. XVI. Advice to Bankers: All cheques will be drawn but the Treasury Officer on the State Bank of India or its subsidiary Bank authorised to transact Government business. The specimen signature of the officers authorised sign cheques will be transmitted to the Bank by the Treasury Officer indicating the date from which the officer will commence signing the cheques. XVII. Bankers Duty: The Bank should be maintain a record of specimen signature of the various Drawing Officers who will be payees of the cheques. The Drawing Officer may authorised his messenger to obtain payment of the cheques on the basis of an Authority letter form TCS-7 for each cheque Separately. It will be the duty of the Bank to identify the payee of the cheque if he himself come to take payment, before making payment. In other cases the bank must verify the signature of the Treasury Officer and of the payee of the cheque and identify the messenger. Departments will issue Identify Cards, signed by the Drawing Officers, to their messenger. The Identify Card will give the name, designation, signature and passport size photograph of the messenger attested by the Drawing Officer. XVIII. Account return to be rendered to the A.G.M.P.: Consequent on the introduction of Cheque system of payment, the following Returns should be furnished by the Treasury Officer to the Accountant General, Madhya Pradesh, Gwalior alongwith the list of Payment and the Cash Account.- (1) Schedule of Cheques Drawn during the month. (2) List of Treasury Cheques paid by Bank during the month supported by paid cheques. APPENDIX 23 Page 9 of 10

10 (3) Monthly schedule of unencashed cheques with a plus-and-minus. Memoranda. The monthly schedule of un-encashed cheques should give the following details:- (a) Opening Balance (amount). (b) Cheques issued during the month (amount to be specified) (c) Cheques paid during the month (amount to be specified) (d) Closing balance (details of closing balance, cheques numbers and date and amount) (4) Monthly Return of fresh cheques issued for cheques lost or destroyed. (5) Monthly statement of cancelled and/or lapsed cheques. XIX. General: It is important to realise that the reputation of Treasury depends upon the pormptness of payments. No trouble should be considered too great for the supervisory staff in enforcing promptness of payment of bills received. Simple bills should be passed the same day and the more complicated ones within 2 days of their receipt. Cheques should normally be ready for delivery within 2 or 3 days of the receipt of the bills in the Treasury if not on the same day. In those treasuries in which cheque system is introduced, the drawing officer should submit pay bills to treasuries seven days before the last working day preceding the pay disbursement day. It pay bill are not presented according to this time schedule, delivery of cheques-pertaining to the pay bills will be delayed and such cheques will have to be issued to the messengers of drawing officers on or after pay disbursement date. APPENDIX 23 Page 10 of 10