APPENDIX-7 (SEE SUBSIDIARY RULE 39)

Transcription

1 APPENDIX-7 (SEE SUBSIDIARY RULE 39) S. No. Questions Answers (I) STRONG ROOM 1. (a) Is a copy of the rules for the verification of cash balance hung up in a conspicuous place in the strong room? (b) Are copies of the Public Works Department Inspecting Officer s certificate that the strong room is secure and fit for use and the Police Superintendent s order prescribing the position of sentries hung up in a conspicuous place in the strong room? (c) The Public Works Department Officer s certificate will be inforce for 12 months only. What is its date and is it still in force? (d) Are the sentries posted in accordance with the orders of the Superintendent of Police? (e) Are seals put on both the outer locks of strong room daily as an additional safety measure at the close of each day? 2. Are the authorised methods of storing coin in the strong room strictly followed? Are there two locks to each of the boxes and almiarhs inside the strong room as well as on the outer doors of the strong room and is the key of one kept by the Sub- Treasury Officer and that of the other by the Treasurer? Where are the duplicate keys kept? Are they regularly examined? 3. Is there any money or valuable placed in the sub-treasury for safe custody by private persons or other department? If so, to what persons or department do they belong and under what orders are they kept in the sub-treasury? Is the register prescribed in subsidiary rule 48 of MPTC Vol. I properly maintained? 4. Are the treasurer s chests and stamp almirahs in good condition? Do they possess Chubb's or other reliable locks? What precautions are taken to guard against possible damage to their contents by rats or white ants? APPENDIX-7 Page 1 of 1

2 to their contents by rats or white ants? 5. Is there any bag or store of coin in the sub-treasury kept a part from the general balance with out entry in the accounts? 6. Has the treasurer got the set of minimum weights and test (II) scales? Are they in good condition? Are coins supposed to be lightweight tested by him before being cut? TREASURE'S BRANCH 7. The cash balance should be verified if not already done in the month proceeding in which the inspection is held. 8. The treasurer s daily balance sheets of one or two days selected at random should be examined to see whether- (i) They were agreed with the accounts and signed by the Sub-treasury Officer on the evening of the same day? (ii) The distribution of treasure shown in the two columns of the balance sheet (1) closing balance, and (2) closing balance in the hands of the treasurer, is correct with reference to the register of double lock transactions? (iii) The totals of cash balance and stamps, opium, etc., in the treasurer s hands exceeded the amount of his security or not? 9. Does the Sub-Treasury Officer himself register every amount passed into or out of double locks at the time with his own hand? 10 Are payments made before a formal order is obtained from the Sub-Treasury Officer? 11 Are the vouchers duly stamped as paid in cash or paid by transfer? 12 Does the amount of cash in the Sub-Treasury including currency notes agree with the balance as shown in the last entry in accountant s daily balance sheet? 13 (a) (I) In how many receptacles is the currency chest balance kept? (ii) Are all the receptacles kept under the double lock? (iii) Who holds the keys of the receptacles? (b) (I) Is the currency chest books [ Subsidiary Rule 755(ii)] usually kept locked inside a chest? (ii) Does the sub-treasurer have access to the currency chest book except in the presence of the Officer-in-charge of the APPENDIX-7 Page 2 of 2

3 book except in the presence of the Officer-in-charge of the sub-treasury? (iii) Are the currency slips submitted to the Currency Officer serially numbered, and is the serial number of the slips suitably recorded in the chest book? A number of entries on different pages of the book should be examined to see that the slips have been correctly numbered? (c) The currency chest balance should be verified if not already done within 60 days of the date on which the inspection is held. Note- Whenever possible and always provided that the last verification has been done with the sixty days of the date on which the inspection is held, inspecting officers should not do the inspection and verification of the balances on the same day in order that they may be able to devote adequate time to inspection. When the currency chest balance is verified the following questions should be answered:- 1 Does the amount of cash and currency notes in the currency chest agree with the balance as shown in the last entry, in the currency chest book? 2 (a) How many of the receptacles containing the currency chest balance the currency chest balance have you personally verified by counting at this inspection? (b) (I) When were the other receptacles last verified by counting? (ii) Are the outer receptacles sealed and are the seals intact? (c) When the currency chest balance is not verified the date of last verification should be noted? (d) The report in the enclosed form should be completed. The inspecting officers should personally compare the balance as recorded in this report with that shown in the last entry in the currency chest book and sign it immediately after the comparison is made. The report should not be left to be put up for signature later with other papers. Note- In dispatching the report care should be taken to see APPENDIX-7 Page 3 of 3

4 that it is not possible for the treasury staff to intervene in the dispatch of the report.(to be filled on return of the report from the Currency Officer.) (e) Has the balance reported by you been accepted by the Currency Officer? 14 Are currency notes placed and re-issued in order of receipt except those, which are received as issued during the day s transactions? 15 Is the supply of small coins adequate to meet all normal demands? 16 Are all the registers maintained by the sub-treasurer properly kept up? Does the treasurer maintain any unauthorized register? 17 Is care taken to see that the amounts of cash, stamps and opium taken out of double lock is not more than is actually required? (III) STAMP DEPOT CLERK S BRANCH 18 Is the store account of stamps and excise opium kept regularly up to date? 19 (a) What security does the stamp clerk give? (b) Where is the bond kept? (c) When it was tested? 20 Are the stamp register properly and neatly maintained and cuttings (if any) initialed by the Sub-treasury Officer? 21 Are the double lock and the single lock registers of stamps checked and initialed by the Sub-treasury Officer? 22 Check some of the entries of issue in the double lock register and see if any agree with the corresponding entries of receipts in the single lock registers. 23 Is there suitable accommodation for the storage of stamps of various denominations and are they systematically kept? 24 What precautions are taken to prevent damage by insects, e.g., white ants, etc.? 25 At what intervals is the stock overhauled to detect damage (if any)? 26 What stock is left with the sub-treasury or official vendor? APPENDIX-7 Page 4 of 4

5 27 When was stock of stamps and excise opium last actually taken, and by whom? Was it found to agree with the balance in the store book? 28 The indents for stamps submitted for the last two quarters should be examined to see whether- (I) they were carefully prepared?(ii) they were carefully checked at Sadar Office and number of stamps altered according to real requirements? 29 The balance of stamps, opium etc., should be verified if not already done in the month preceding that in which the inspection is held. 30 The balance of stamps opium etc., selected at random should be examined to see whether the totals of stamps, opium etc., in the stamp clerk s hands exceeded the amount of his security or not? 31 Are all the registers maintained by stamp clerk properly kept up? Does the stamp clerk maintain any unauthorized register? 32 How many spare Chubb's, Hobbs or sparing patent locks are in sub-treasury? (IV) ACCOUNTS BRANCH 33 Are payments into sub-treasury accompanied by proper challans? Are all the entries of the challans in the subsidiary register initialed by the Sub-Treasury Officer at the time of receipts? 34 Are all cash balances of the sub-treasury taken from the daily extracts received at the Sadar treasury of certain dates, agree with balances as shown in the daily balance for those dates. Note- to make this agreement it will be necessary for the inspection officer to make a note of the balances before he leaves the Sadar station. If a note of a balance is not taken at sadar, then he should take a note of the balance at the subtreasury and compare it on his return with balance in the daily balance sheet of the day. 35 Is the cashbook with its subsidiary registers neatly kept? Are there any erasures in them? Are all alterations in them attested by the Sub-Treasury Officer? 36 Is the total of each day s entry in the subsidiary registers correctly carried to the cashbook on the experience of a few APPENDIX-7 Page 5 of 5

6 correctly carried to the cashbook on the experience of a few days taken at random? 37 In signing the daily extracts from the cashbook for submission to the Sadar Office, does the Sub-Treasury Officer compare the balance with the daily balance sheet and enter the balance in words? 38 Does the Sub-Treasury Officer regularly send a monthly certificate of balance? 39 Taking at random the balance of the sub-treasury for a number of days examine whether they exceed the normal balance fixed and notes the result. If the fixed balance was exceeded by an appreciable amount, were prompt steps taken to transfer the excess? (V) DEPOSITS 40 A sufficient number of deposit items should be examined to see- (i) Weather the Sub-Treasury Officer satisfied himself of the admissibility of the items as deposits? (ii) Whether the Sub-Treasury Officer initials and dates each deposit in the receipt register on the day on which deposit is made? (iii) Whether the Sub-Treasury Officer initials each entry of payment of such deposits in that register? (iv) Whether the Sub-Treasury Officer passes the order of repayment without previous reference to the deposit register? (VI) THE RESERVE BANK OF INDIA REMITTANCES- 41 Does the Sub-Treasury Officer keep the original advice lists of cash orders drawn on the sub-treasury in his personal custody and are such cash orders first checked with the advice lists before payment is made? 42 Are payments made otherwise than on cash orders and cheques authorised for payment by the Sadar treasury? If so, state particulars? 43 Are counterfoils of drafts issued initialed by the Sub-Treasury Officer? 44 Are advice lists of drawings on the sub-treasury dates and initialed by the Sub-Treasury Officer immediately on their APPENDIX-7 Page 6 of 6

7 initialed by the Sub-Treasury Officer immediately on their receipt? Are they filed chronologically in guard files according to the treasuries from which they are received? 45 (a) Is the advice list of remittance sent to the Accountant General on the day a transaction takes place? (b) Are dates of payment and the amount paid noted in the advice list and initialed by the Sub-Treasury Officer? (VII) PERSONAL LEDGER ACCOUNTS 46 Are all receipts and payments on account of each Municipality etc., regularly entered in separate registers and each entry there in duly initialed by the Sub-Treasury Officer? 47 Does the Sub-Treasury Officer ascertain the balance at credit of a Personal Ledger Account before passing any cheque for payment? 48 Are cheques and pass-books regularly used? 49 Is there a periodical agreement of the balance on government books at credit of a Personal Ledger Account and that claimed by the fund concerned? (VIII) PENSIONS 50 Are the files of pension payment orders complete according to the registers kept of the pension payment orders payable at the sub-treasury? Are the orders in good condition? Are all payments noted on them and initialled by the Sub-Treasury Officer? Are any of them improperly detained payments of pension being more than one year in arrears? 51 Does the Sub-Treasury Officer regularly check the pensioner s marks with the original orders before paying him? 52 In the case of pensioners permanently exempted from personal attendance and those securing payment by money orders, is proof obtained every year of their continued existence and recorded. Are acknowledgement coupons of pensioners receiving payment by money order properly preserved? (IX) ESTABLISHMENT 53 Are receipts taken in a register for all pay and allowances issued? Is a stamped receipt taken whenever the amount exceeds Rs APPENDIX-7 Page 7 of 7

8 exceeds Rs What security dies the Sub-Treasury give? Where is the bond kept? (X) MISCELLANEOUS- 55 Are the circular files of the Accountant-General/ Government in the Finance department/director of Treasuries &Accounts complete? What is the number of last circular receiver in each case? 56 What precautions are taken to see that Accountant General s orders of retrenchment are properly complied with? 57 Are the corrections to authorised codes, manuals etc., pasted up to date? What is the last number of correction slip pasted in each book? 58 Is the register kept of all the gazelled Government servants drawing their pay from the sub-treasury? Are specimen signatures of these officers and others who draw establishment and other bills on the sub-treasury pasted in this register in pages assigned to these officers? 59 How many letters now remain unanswered? 60 Are systematic inspections of the sub-treasury conducted every year by the Sub-Divisional officer/treasury Officer? If so, when was the last inspection conducted? 61 Have the defects or suggestions noted in the previous inspection reports and the orders passed by the inspecting officers been removed or carried out? 62 Are Peon book/transit Register/Bill Receipt Register by the drawing officers/treasury Officer and are bills received/delivered at the sub-treasury after giving/taking acknowledgement? 63 Are paid vouchers systematically kept in the personal custody of the Sub-Treasury Accountant till those are dispatched to the district treasury? 64 Is the register showing submission of D.C. Bill certificate along with the first A.C. Bill maintained properly? 65 Is the register of secret and other important confidential letters etc., received from the Reserve Bank of India maintained properly by the Sub-Treasury Officer? APPENDIX-7 Page 8 of 8

9 properly by the Sub-Treasury Officer? 66 Are the guard files of specimen signatures in the personal custody of the Sub-Treasury Officer and whether the specimen signatures of the drawing officers are verified by the Sub-Treasury Officer personally? 67 Is the register of service postage stamps maintained properly and is it checked and initialled by the Sub-Treasury Officer? 68 Is the register of stationary maintained properly? 69 Is the register of various treasury forms maintained properly? To, The Currency Officer, Nagpur. Sir, I have the honour to report the balance of the currency at.. as shown in the last entry in the currency book no*. 20 was ** 2. The last chest slip recorded in the currency chest book no. 20, was No., dated the I have verified the balance in accordance with the rules and certify that the amount of cash and currency notes in the currency chest agrees with the amount shown above. 4. This report may be returned to me by name after agreeing the balance with your books and signing the report in the space provided below. You're Designation. Agreed and returned. To, Shri. (Designation). *The date of inspection of verification.. Currency Officer s Signature. Date.. ** Here insert the amount in words. The amount should on no account be filled in figures. To be struck off when the balance is not verified at the time of Name and designation of the inspecting officer. (Name in Block Capital) APPENDIX-7 Page 9 of 9