PART VII RESPONSIBILITY FOR MONEYS WITHDRAWN SECTION I
If a Treasury Officer receives an order to make a recovery from a government servant who has been transferred to another district, he should immediately forward it to the Treasury Officer of that other district.
A recovery should, when necessary, be made in instalments as prescribed in Article 71 of the Kerala Financial Code.
425. (a) The Treasury Officer should invariably recover from the next contingent bill of the office concerned any amount which the Accountant General orders him to recover on account of contingencies.
(c) If a recovery has to be made but no bill from which it can be made is likely to be submitted in the near future and the government servant who has to make good the amount does not refund it promptly in cash when requested to do so, the Treasury Officer should report the circumstances to Accountant General and ask for his orders.
General rules applicable to all Drawing Officers
428. Every government servant must attend promptly to all objections and orders communicated to him by the Accountant General in the manner prescribed in Article 69 to 74 of the Kerala Financial Code.
As adjustment bills for ‘Nil’ amounts involve no payment, it is not necessary to insist upon any acknowledgment of payment in respect of such bills.
A cash memorandum shall not be treated as a proper voucher (or a valid receipt), unless it contains a specific signed acknowledgment of the receipt of the moneys by the signatory from the government servant concerned, and is duly stamped* with a revenue stamp as required by section 3 of the Indian Stamp Act, 1899 (Central Act 2 of 1899) read with article 53 of schedule I thereof if the amount paid exceeds ` 20.
A special procedure is prescribed for obtaining the payee’s acknowledgments of payments on account of the pay and allowances of government servants (See Rule 432 below).
The facsimile signature of the executive authority or a municipality may be accepted as the payee’s signature on an acknowledgment of the payment of a municipal tax on a government building.
(c) If a disbursing officer anticipates any difficulty in obtaining an acknowledgment in the proper form from a person to whom any moneys are due, he shall decline to deliver the cheque or cash to him or to make a remittance to him, as the case may be, until he receives a proper acknowledgment of the payment with all the necessary particulars.
Whenever a payment is made by remittance, a note of the date and mode of remittance shall be made on the bill or voucher at the time of remittance. When a remittance is made by postal money order, its purpose shall be briefly stated in the acknowledgment portion of the money order form in continuation of the entry “Received the sum specified above on ………………”, and sufficient space shall be left below the manuscript addition for the signature or thumb impression of the payee.
d) When an article is obtained by value payable post, the value payable cover, together with the invoice or bill showing full details of the items paid for, shall be treated as a voucher, and the disbursing officer shall note on the cover that the payment was made through the Post Office and includes the postal commission.
NOTE— Whenever copies of invoice are required to be furnished by the suppliers such number should be restricted to the minimum and the number required should be indicated in the supply order. The copy should be distinctly marked as ‘Duplicate’; ‘Triplicate’ etc. (See also Note 6 of the Form of the Supply Order in Appendix XIII of the Stores Purchase Manual specifying the number as triplicate).
Head of debit ……… Station……………………… Signature, Name and Designation Date…………………… of the Disbursing Officer.”
The pay order and the details of payment may be recorded on the reverse of the payee’s receipt, preferably by means of rubber stamps. But the signature and dates should invariably be by hand and in ink.
NOTE 2—The pay order should always be on the invoice marked ‘original’. When the ‘original’ is lost the pass order should not be recorded in the copies marked ‘duplicate’ etc., instead an authenticated true copy should be obtained and passed. In the ‘duplicate’ or ‘triplicate’ copies of the invoices a certificate of the payment should, however, be recorded as below:—
“Certified that the original of the invoice/bill has been passed and paid-Vide item No…………in……………………(contingent or other register).”
The leave salary of a non-gazetted government servant who is on leave in India shall be drawn in the district in which he was last on duty and he must make his own arrangements for having it remitted to him, when necessary. As an exception to the procedure prescribed in the preceding paragraph, when a government servant is on casual leave or other leave, any moneys due to him may be remitted by postal money order at his expense, if he has made a written request for this to be done, in that case, the receipt given by the Post Office and the payees’ receipt shall be attached to the office copy of the bill or to the acquittance roll, as the case may be. Alternatively, a government servant who is on casual or other leave may make a written request that any money due to him be paid to a specified government servant belonging to the same office; payment shall then be made accordingly, provided that the Government servant nominated produces an acknowledgment signed by the absentee (and stamped when the amount exceeds ` 20) and that the disbursing officer is satisfied that the absentee’s written request and acknowledgment of the payment may be accepted. *The government servant who receives the moneys shall sign on the back of the absentee’s acknowledgment in token of his having received the moneys on the absentee’s behalf. The acknowledgment shall be attached to the office copy of the bill or to the acquittance roll, as the case may be, and the remark “Separate receipt attached” shall be entered in the appropriate place in the office copy of the bill or in the receipt column of the roll. Any such payment is made entirely at the risk of the government servant to whom the amount is due, and no claim shall lie against the Government under any circumstances on account of any loss which he may suffer in connection with it.
For the disbursement of the pay and allowances etc. due to non-gazetted Government Servants on tour or on camp or working at out of the way places other than the headquarters of the drawing officer, any one of the following methods may be adopted at the written request of such Government Servants, namely:¬
(i) remittance to the camp by postal money order at the cost of the Government;
(ii) remittance to the camp by a Reserve Bank of India draft (to be sent by registered post) provided the Government Servant gives an acknowledgment signed by him (and duly stamped when necessary) along with the request to make such remittance to camp; and
(iii) payment to another employee of the same office as specified in the request provided that the employee produces an acknowledgment signed by the absentee (and stamped when necessary).
NOTE—In case of remittances made by draft under the method (ii) above an acknowledgment of the draft should be obtained from the payee and filed in serial order.
If a government servant who is entitled to receive any moneys drawn from the treasury on his behalf fails to claim payment in person or in accordance with preceding paragraph before the end of the month in which they are so drawn the moneys drawn for him shall ordinarily be refunded by short drawal in the next bill, and drawn afresh when he claims them, if the rules regarding arrear claims permit it. When the drawing officer considers that the earlier refunding of any such moneys would cause undue inconvenience, he may retain them for any period not exceeding three months, but he will continue to be held personally responsible for them and must make satisfactory arrangements for keeping them safely. Undisbursed pay, allowances and leave salary shall not, under any circumstances, be placed in deposit.
NOTE—Notwithstanding anything contained in this rule, Government may, in special circumstances authorize payment of such part of the claim of a government servant, who does not draw his own bills, to be made to a person and to the extend, as may specifically be so asked for, in writing, in this behalf by the government servant concerned. In such a case, the receipt given by the person so authorized to receive the sum specified, shall constitute a valid acquittance for the amount paid to him and the receipt for the balance only, if any, when paid shall be obtained from the government servant concerned.
(b) As far as possible, a clerk who has helped to prepare a bill for establishment pay, etc., shall not be allowed to have anything to do with the disbursement of the pay, etc.
(c) A large office in which it would be inconvenient to watch the disposal of undisbursed pay and allowances through the office copies of bills or the acquittance roll shall maintain a register in Form T.R. 22 for the purpose. The same register shall also be used, when necessary, for watching the disposal of the undisbursed balances, if any, of amounts drawn on contingent bills in excess of the permanent advance.
432(d) The drawing officer shall either check each acquittance roll himself by adding up the items, comparing the total of the corresponding establishment bill and the money received from the treasury, and seeing that any difference between the totals is properly accounted for, or have it so checked by a responsible government servant. The government servant who checks an acquittance roll shall sign a statement at the foot of it as follows:—
“Checked in accordance with Rule 432 (d) of the Kerala Treasury Code.”
433. Every government servant who has been granted a permanent advance shall regularly check the correctness of the balance with the help of his contingent registers or, if the advance is used for other purposes besides meeting contingent expenditure, with the help of a register in Form T.R. 96 which he shall maintain for the purpose.
434. All vouchers and acquittances are important documents and should be filed and preserved carefully in the office concerned, when they are not sent elsewhere for audit in accordance with the rules.
435. (a) Sub-vouchers to contingent bills should be ‘cancelled’ in such a manner that they cannot subsequently be used fraudulently to claim or support a further payment.
Special rules for drawing officers of certain departments
(A) SPECIAL TO PUBLIC WORKS DEPARTMENT
Stamps affixed to vouchers should be so cancelled that they cannot be used again, and, if with this object they are punched through, care should be taken that the acknowledgment of the payee is not destroyed thereby.
Vouchers relating to new supplies of tools and plant should be completed by noting on them the name of the month in the accounts of which the articles acquired were brought on the Tools and Plant Received Sheet, Form 12 of Book of Forms (Public Works Accounts).
437 Government servants should encourage contractors, suppliers of stores and other persons making claims against the Government to submit their bills and claims on the proper departmental forms. A disbursing officer should not, however, reject a bill prepared in another form if it contains all the necessary details of the claim, but should add any additional particulars that are required.
438. When a contractor or supplier endorses in favour of a bank a bill payable by the Government, payment should be made to the bank only if he has also receipted the bill and after verifying the genuineness of the signature in both the receipt and the request to pay the amount to the bank. For this purpose the disbursing officer should require the contractor or supplier to furnish a specimen signature in his presence. If the contractor or supplier has authorized an agent to draw bills or receive payment on his behalf, the disbursing officer should require the agent to furnish a specimen signature in his presence and the contractor or supplier to attest it in his presence. Before paying the amount to the bank, the disbursing officer should compare the signature on the receipt and the request to pay the amount to the bank with the specimen signature furnished separately in his presence and satisfy himself that they are genuine. The disbursing officer should keep a file of the specimen signature of contractors or suppliers and their agents for reference.
(1) the full name of the work as given in the estimate,(2) the name of the component part (or sub-head) of it, if separate accounts are kept for the several component parts,(3) the charges, if any, which are of the nature of recoverable payments and the name, of the contractors or others from whom they are recoverable, and(4) the head of account to which the charges are to be debited and that to which any deduction made in the voucher is to be credited.
440. When a voucher or account exhibits any expenditure from which revenue may primafacie be expected to accrue, e.g., when a bill includes a charge for removing material from a building or other work which is being dismantled or is undergoing repairs or for clearing jungle or cutting trees in the compound of a building or on the bank of the canal, the account or voucher should show how the old materials removed or the trees cut have been disposed of, and, if they have been sold, the approximate date when the sale proceeds will be credited in the accounts. The Divisional Officer should make a note on each voucher which includes a charge of this kind as to whether the timber, etc., has any sale value and if so, by what approximate date the value realized by sale in auction or otherwise will be credited in the accounts.
(B) SPECIAL TO CHEQUE DRAWING DEPARTMENTS
MENTIONED IN SUB-RULE (D) OF RULE 162
442. When any moneys due by the Government to any person any payable by means of a departmental cheque are attached by a prohibitory order of a court of law, the disbursing officer should give effect to the court’s order unless he has reason to think that the amount payable is exempt from attachments, in which case he should report the matter to the Government for orders before making the payment. In giving effect to the court’s order, he should deduct the attached amount from the bill and pass it for the net amount only; if the prohibitory order was issued by a court not situated at his headquarters, he should also deduct from the bill the money order commission required for remitting the amount to the court. If the court which issued the prohibitory order is situated at his headquarters, he should remit the attached amount deducted from the bill to the court by drawing a cheque in its favour on the treasury and sending it to the court if the court is not situated at his headquarters, he should draw the amount from the treasury on a cheque and send it (less the money order commission) to the court by money order. He should invariably obtain a receipt for the attached amount from the court either before or after remitting the amount to the court. The receipt should show that the payment is on account of an attached debt and should set forth inter alia the name and capacity of the actual creditor to whom amount is due from the Government and on what account it is due and the number and date of the court’s attachment order in accordance with which the amount is paid to the court. If the attached amount relates to a disbursement in respect of which the rules require that sub-vouchers for amounts in excess of $ ` 1000 should be sent to the Accountant General, the court’s receipt should, if it is for an amount of $ ` 1000 or more, be attached to the relevant bill in which the particulars of the creditor’s claim are recorded (or sent to the Accountant General later on to be attached to that bill), and a reference to that bill should be enfaced on it in red ink. A reference to the court’s receipt should be similarly enfaced on the bill, if possible.
- Payments due to contractor may be made direct to a financing bank provided that the department concerned has obtained (1) a legally valid document, such as a power of attorney or transfer deed signed by the contractor and authorizing the bank to receive the payments due to him by the Government, and
(2) the contractor’s written acceptance of the correctness of the account prepared to show what is due to him by the Government or his signature on the bill or other claim preferred against the Government on his behalf, before settlement of the account or claim by payment to the bank. A receipt given by a bank in favour of which a contractor has executed a power of attorney or transfer deed authorizing it to receive payments due to him by the Government constitutes a valid discharge for the payment due to him, but contractors should, as far as possible, be induced to present their bills duly receipted and discharged through their bankers.
(C) BUDGETARY CONTROL
APPROPRIATION CONTROL BY TREASURY
- 444.Appropriation control by the Treasuries-
(1)The system of appropriation control by the treasuries laid down hereinafter in this rule shall be applicable to the following departments, namely:
(i) Health Services.
(ii) General Education.
(iii) Collegiate Education.
(iv) Technical Education.
(v) Industries and Commerce.
(vi) Agriculture.
(vii) Medical Colleges.
(viii) Indigenous Medicines.
(ix) Community Development.
(x) Animal Husbandry.
(xi) Dairy.
(xii) Co-operation.
(xiii) Harijan Welfare
.(xiv) Land Revenue.
(xv) Police.
(xvi) Any other department which may be specified by the Government for the purpose.
(2) (a) The heads of the departments and other chief controlling authorities shall, within the time limits prescribed in the Budget Manual distribute the provision to the extent necessary under each unit of appropriation mentioned below among their subordinate officers each of whom shall further distribute thesame among the disbursing officers subordinate to him.
(i) Travel expenses.
(ii) Office expenses.
(iii) Payments for professional and special services.
(iv) Rent, rates and taxes/royalty.
(v) Publications.
(vi) Advertising, sales and publicity expenses.
(vii) Grant-in-aid/contribution/subsidies.
(viii) Scholarships and stipends.
(ix) Hospitality expenses/Sumptuary allowances etc.
(x) Machinery and equipments / tools and plants.
(xi) Motor Vehicles.
(xii) Maintenance.
(xiii) Investments/loans.
(xiv) Materials and supplies.
(xv) Other charges.
Explanation 1— For the purposes of this sub rule—
(a) Travel expenses shall cover all expenses on account of travel on duty including conveyance and fixed travelling allowances but excluding leave travel concessions if any.
Explanation 2—Wherever no sub head/detailed head is provided in the Budget estimates under a particular minor head/ sub head, such minor head/sub head should be treated as the unit of appropriation. The Controlling Officers concerned should in such cases distribute the provision under the minor head/sub head among the subordinate controlling officers/drawing and disbursing officers. The appropriation control by Treasuries should be exercised with reference to such minor heads/sub heads concerned.
(b) Office expenses shall include all contingent expenditure for running an office, such as furniture, postage, purchase and maintenance of office machines and equipments, liveries, hot and cold weather charge (excluding wages of staff paid from contingencies) telephones, electricity and water charges, stationery, printing of forms, purchase and maintenance of staff cars and other vehicles for office use as distinct from vehicles for functional purposes like ambulance vans etc.
(c) Payment for professional and special services shall include charges for legal services, consultancy fees, remuneration to examiners, invigilators, etc., for conducting examination remuneration to casual artists by the All India Radio and other types of remuneration for professional services. It will also include payment for services rendered, supplies made by other departments such as Railway, Police, etc., a distinction being made in respect of supplies made of services rendered for the running of an office in which case the expenditure will be recorded under “Office Expenses”.
Explanation renumbered vide G.O.(P) 81/88 dated 3rd February, 1988. ** Insertion vide G.O.(P) 81/88 dated 3rd February, 1988.
319
(d) Rent, rates and taxes/royalty shall include payment of rent for hired building, municipal rates and taxes, etc and lease charge for land.
(e) Publications shall include expenditure on printing of Office Codes and Manuals and other documents, whether priced or non-priced and discount to agents on sales but will not include expenditure on printing of publicity materials.
(f) Advertising, sales and publicity expenses shall include commission to agents and printing of publicity materials.
(g) Hospitality expenses, sumptuary allowances, etc., shall include entertainment allowance of high dignitaries, etc. Expenditure on refreshments served in inter departmental meetings, conference etc., will however, be recorded under “Office Expenses”.
(h) Machinery and equipments/tools and plants shall include machinery, equipment, apparatus, etc., other than those required for the running of an office and special tools and plant acquired for specific works.
(i) Motor vehicles shall include purchase and maintenance of transport vehicles used for functional activities as distinct from those used for running an office, e.g. ambulance vans.
(j) Maintenance shall cover expenditure on maintenance of works, machinery and equipment and repairs incidental to maintenance.
(k) Other charges shall constitute residuary head and shall include rewards and prizes;
(3) The controlling officer immediately superior to each disbursing officer shall communicate direct to the treasury with which the respective disbursing officer has got transactions, the allotments under each unit of appropriation placed at the disposal of that disbursing officer, in Form T.R. 109.
If one disbursing officer has got transactions with more than one treasury, separate allotments for operation at each treasury shall be made by the concerned superior officers under intimation to the treasuries.
(4) The budget allotments at the disposal of the Head of the Department or the Chief Controlling Officer and operated directly by him shall also be intimated by him separately to the concerned Treasury for the purpose of verification by the Treasuries and admitting the bills drawn by him.
(5) Appropriation Control Registers in Form T.R. 110 shall be maintained in all Treasuries separately for each financial year. The Registers shall be maintained disbursing officer-wise, allotting sufficient number of pages consecutively for each disbursing officer. Separate volumes of the register shall be maintained for each major or sub-major head of account or groups of major heads according to the number of disbursing officers.
(6) Each Treasury shall maintain a Register of disbursing officers with the names of their controlling officers in Form T.R. 111. To enable the Treasuries to maintain the Appropriation Control Register correctly the Chief Controlling Officer shall furnish a list of sub controlling officers to the respective District/Sub Treasuries at which the latters are authorized to draw bills. The Sub Controlling Officers shall similarly furnish a list of drawing officers under their control to the Treasury Officer concerned. Any change in the lists once given shall be promptly intimated.
(7) As and when the allotment order is received in the treasury necessary entries shall be made in the appropriation control register under the attestation of a responsible supervisory officer. When a bill is presented for payment at the treasury, the availability of budget provision to cover the payment shall be checked with reference to the entries in the above register. The progressive total of the expenditure shall be struck after each transaction. In case the balance provision according to the Register is not adequate to cover the payment the bill shall be returned nothing the facts.
(10) Disbursements relating to salaries, wages and pensions shall be exempted from the purview of the above rules. For the purpose of this rule salary includes all emoluments paid to government employees other than traveling allowance and permanent conveyance allowance and wages includes pay of menials and other contingent staff.
(11) The expenditure on permanent travelling allowance and permanent conveyance allowance shall be debited to the detailed head “Travel expenses”. The disbursing officers shall ensure the correct debit of expenditure relating to permanent travelling allowance and permanent conveyance allowance under ‘Travel Expenses’ separately by attaching abstract to each bill in which the above two items are also claimed. The authorities who distribute the budget appropriation shall indicate separately against the provision for ‘Travel Expenses’ the amount required for payment of permanent travelling allowance and permanent conveyance allowance for the entire period. The treasuries shall note in the Register maintained by them the provision for each item and drawal regulated accordingly.
(12) The Disbursing Officer shall prefer the claims relating to each unit of appropriation mentioned in sub-rule (1) above separately show that the treasuries shall check up the availability of provision before making payments.
(13) If a disbursing officer has to separate funds provided under different major heads and or controlled by different controlling officers, separate allotment orders relating to the provisions under each major head shall be issued by the respective controlling authorities
1 Unified concessions2 Harness fee concessions.3 Concession to the children of disabled persons.4 Concession to the children/grand children of political sufferers.5 Concession to the dependants of defence personnel who are killed in action on front.6 State Scholarships.7 Sports Scholarships.8 Sanskrit scholarships9 Cultural Scholarship awarded to the winners of the University Youth Festivals and State Youth Festivals.10 Scholarships sponsored by Government of India(a) National loan scholarships(b) National Merit Scholarships(c) Merit Scholarships to the children of School teachers sponsored by the Government of India(d) Grant-in-aid scheme of scholarship to the student from non-Hindi speaking states for post-metric studies in Hindi.11. Scholarships newly Sanctioned by State Government.(a) District- wise merit scholarships.(b) State Scholarships to Muslim and Nadar girl students.