IMPREST ACCOUNT AND TEMPORARY ADVANCE:
Imprest Account: - The imprest
cash account is maintained in form P.W.A-3. Imprest is issued to a subordinate
officer so that he could make petty payments of specified nature while
executing works under his charge. For example, he has to make payments to
railway authorities for delivery of goods. He has also to arrange
transportation of some goods from railway station to P.W.D godown and make
payment of Octroi (Chungi) duty etc.
Temporary Advance: - The remittance (aaya hua dhan) by a disbursing officer
to his subordinate officer to enable him to make certain specified payments on
muster rolls, pay bills of work charged establishment or any other voucher which has already been passed for payment by
the disbursing officer is called ‘Temporary
Advance’ or ‘Temporary Imprest’.
Definition of Imprest: - It is a
standing advance of a fixed sum of money given to an individual to enable him
to make certain classes of petty payments which may be entrusted to his charge
by the Divisional officer or Sub-Divisional Engineer.
Rules for maintaining Imprest Account: - Following
points are kept in view in the maintenance of imprest account.
1.
The fixed sum, with which the
Imprest Account is opened, is entered in red ink in column 5.
2.
Payments vouchers are recorded in
the Imprest cash book as soon as the payments are made and strictly in the
order of occurrence.
3.
Full particulars of payments e.g.
name of person to whom paid and brief description of work done or supplies made
and the name of work to which the amount is sanction are entered in column 3.
4.
Any other type of amount received
by the imprest holder from the disbursing officer should not be mixed with the
amount of imprest.
5.
Government cash should not be
mixed with personal cash.
6.
The imprest account is prepared
in duplicate. One copy duly supported by relevant vouchers, is submitted to the
officer in-charge and the other retained
in imprest cash book by the imprest holder.
7.
Imprest account is closed on due
date of each month.
8.
If the amount of imprest is spent
earlier, the account should be submitted immediately so that the amount spent
is recouped (Dobara hasil karna) by the disbursing
officer.
DIFFERENCE
BETWEEN IMPREST AND TEMPORARY ADVANCE
|
S.N |
IMPREST |
TEMPORARY ADVANCE |
|
1 |
It is a standing advance of a fixed sum of money and the amount
continues to remain in the custody of imprest holder till he is directed to
close the accounts finally. He is recouped the amount spent from time to
time. |
It is a remittance made by a disbursing officer to his
sub-ordinate officer to enable him to make certain specified payments. The
account is closed as soon as the payment is made. |
|
2 |
Expenditure out of imprest is done in petty items of work or
urgent nature for which prior sanction is not necessary. |
Expenditure out of temporary advance is done only on specified
vouchers which have already been passed for payment by the Divisional
Officer. |
|
3 |
Imprest account is rendered at least once every month on a
specified date. The account is also rendered earlier if recoupment of sum is
desired. |
The account of Temporary advance is rendered as soon as the
payments of vouchers are made. No date is specified for submission of his
account. |
Prescribed form of Imprest
Account
Form P.W.A –
3
Imprest Cash
Account
Imprest Cash Book of
.................... (enter the name
of J.E)
|
Month
& Date |
Voucher
No. |
Transaction |
Amount of
Cash Payment Rs. |
Total Rs. |
Head of
Account |
|
1 |
2 |
3 |
4 |
5 |
6 |
|
23-10-01 |
|
Balance B.F from previous month |
----------- |
150.00 |
|
|
24-10-01 |
|
Rec. from Sub Divisional Engineer
construction Sub Division Rajpura on account of recoupment of imprest (This
entry is made in red ink) |
----------- |
350.00 |
|
|
30-10-01 |
1 |
Paid freight charges for wooden sleepers 50
No. vide Railway Receipt No. 00345 / 35641 dated 30-10-01 |
180.00 |
----------- |
Chargeable to stock |
|
30-01-01 |
2 |
Paid to Sh. Natha Singh on account of
carriage of wooden sleepers 50 No. from Rly. Station to P.W.D godown Rajpura. |
80.00 |
----------- |
Chargeable to stock |
|
04-11-01 |
3 |
Paid to Sh. Radhe Shyam shop keeper on
account of purchase of 2 No. mulberry baskets @ Rs. 2/1 each. |
40.00 |
----------- |
Chargeable to annual repair to G.T road |
|
Total |
300.00 |
500.00 |
|
||
Balance
in Hand = Rs. 200/- (Rs. Two Hundred only)
Sd-
Signature
of S.O operating the Imprest Sectional Offficer