SECTION II Procedure in Treasuries CHAPTER I TREASURIES WHICH DO NOT TRANSACT THEIR CASH BUSINESS THROUGH THE BANK A. District Treasuries
SECTION II
Procedure in Treasuries CHAPTER I TREASURIES WHICH DO NOT TRANSACT THEIR CASH BUSINESS THROUGH THE BANK A. District Treasuries
210. (1) A bill or other documents presented for payment at a District Treasury shall be received and scrutinized in the Accounts Department and then placed before the Treasury Officer. If he is satisfied that the claim is admissible, the authority good, the signature genuine and in order, and the receipt a valid discharge, the Treasury Officer shall sign and order for payment at the foot of the bill, or other document. After the bill, or other document has been completely entered in the accounts and Treasury Officer has signed the order to pay, it shall be sent to the treasurer’s Department and the payee shall be directed to the Treasurer’s counter.
The Treasurer shall make the payment and enter it in his account, which is a cash book (without subsidiary registers) in which each cash transaction is posted as it occurs. The Treasurer shall punch the stamp, if any, affixed to the payees receipt, stamp the document ‘paid’ and retain it for delivery of the Accounts Department when the books are compared. All bills and other documents passed for payment on any day shall be paid on the same day and no payment shall be made otherwise than in accordance with a written order of the Treasury Officer.
NOTE 1—In treasuries where the “token system” has been introduced the instructions issued in that regard should be strictly adhered to.
NOTE 2—In respect of treasury savings bank cheques presented for encashment, the Treasury Officer or the Officer authorised for the purpose will examine the cheque and the amount thereof and after satisfying himself that the claim is admissible, affix rubber stamp “Pay Cash” on the face of the cheque and put his dated signature in token of his order of payment.
Necessary entries regarding the amount withdrawn will be made in the savings bank ledger account and the cash scroll simultaneously by the Officer who passes the cheque. When the payment is made by the Treasurer, he will affix rubber stamp “Cash Paid” and affix his dated signature in the cheque after passing necessary entries in his cash book.