CASH AND
STORES
DEFINITION OF CASH: Cash
include legal tender coins and currency notes, cheques payable on demand.
Reserve Bank Government Drafts and demand drafts, postal orders and ten or
twenty paisa revenue stamps.
Postage
service stamps, bonds, National saving certificate and other interest bearing
securities do not form part of cash balance.
PRECAUTIONS IN THE CUSTODY OF CASH:
Disbursing officer is responsible for the safety custody of Government cash.
Full precautions should be taken to safeguard cash against theft, fire or loss.
Following are some of precautions necessary in this regard:
1.
Cash
Chest: - It is essential that for keeping cash, a
chest of approved quality is procured and it is securely embedded in a wall or
floor of a safe room. The chest should have double lock system.
2.
Keeping
the cash: - Cash should always be kept in the chest,
under lock and key. One key is kept the officer in-charge and the other by the
cashier or head clerk, operating the Cash Book. Duplicate keys are sealed and
kept in the treasury and verified physically every year.
3.
Operation
of chest: - The chest should always be operated in the
presence of officer in-charge and cashier or head clerk as the case may be.
Generally the chest is operated by two keys. One key is kept by the Disbursing
officer and other by the cashier.
4.
Amount
in the chest: - Minimum amount of cash required
for immediate use should be kept in the chest and surplus amount is remitted
into treasury.
5.
Safety
to cash: - Watchman or guard is engaged for the safe custody
and transportation of cash as per norms fixed under rules and as per
circumstances of each case.
6.
Govt.
cash and personal cash: - Personal cash should never be
mixed with Government cash.
TREASURY CHALLAN: - Treasury
challan is a memorandum, which it is necessary to present at a treasury while
paying money into it. The challan shows clearly the nature of the payment, the
name of the person depositing it and the person or Government servant on whose
account the payment is made.
Procedure for filling and submission of challan form:
1.
Chalans are ordinarily presented
in duplicate, except when money is paid by a private person into a treasury.
2.
All the columns of the form are
properly filled in. in the case of remittances (aaya hua
dhan) from Government offices, the head of the office or some gazetted
officer signs as remitter.
3.
The word ‘Provincial’ or
‘Central’ is prominently noted on each chalan according as it relates to the
State or to the Union Government, so that the deposit may be credited to the
account of the Government concerned.
4.
In case of all deposits, the
chalan is presented to the treasury officer, except where otherwise provided.
5.
After deposit of money, one copy
of the chalan is returned to the depositor duly receipted.
6.
All receipts for money for Rs.
500.00 or above, paid into the treasury, are signed by the Treasurer, the
accountant and the treasury officer.
7.
Receipts for sums of less than
Rs. 500.00 are signed only by the Treasurer and the Accountants.
CHALAN FORM (PERFORMA)
(Form 32-A) Treasury Form No: ……………. (Provincial / Central)
|
To be
filled in by the Remitter |
To be filled in by the departmental office
or the Treasury |
|||||
|
By whom
tendered |
Name and
address of the person on whose behalf money is paid |
Full particulars
of the remittance & of authority (if any) |
Amount |
Head of
Account |
Order to
the Bank |
|
|
Rs. |
P. |
|||||
|
Name Harnam Singh Sadar Bazar, Agra Sd Harnam Singh Signature |
Executive Engineer Northern Division Ganga Canal, Agra |
Purchase price of mango crop of the
compound of Madhopur Inspection House for the year 2000. Total |
125 |
00 |
XXXIV – Irrigation Works. (i) Productive works. (ii) Direct receipts. (iii) Plantation. |
Correct receive & Grant receipts. Sd A.B.C Signature & full designation of the
officer ordering the money to be paid in. Executive Engineer. Northern Division Ganga Canal, Agra |
|
125 |
00 |
|||||
|
(In words) Rupees One hundred and Twenty
Five only. |
||||||
|
Received
payment
Date (In words)
rupees
Accountant Treasurer
Treasury Officer / Agent |
||||||
Note: -
Particulars of money tendered are given on the reverse of the form as follows:
Coins Rs.
4.00
Note (with details) 12 x 10 Rs. Notes Rs.
120.00
01
x 01 Rs. Notes Rs.
1.00
Cheques (with details) Nill
Total Rs.
125.00