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«Organisaiton of the Finance and Accounts Wing General Instructions. The Finance and Accounts Organisation of the Board is under the charge of the ...»

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(ii) To check and pass bills for payment pertaining to establishment and contingent to the parties other than the Board.

(iii) To arrange for remittance of amounts deducted from the employees payable to the parties other than the Board.

(iv) To work out and arrange payment of leave salary and pension contribution to the quarters concerned; and

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3. General Provident Fund & Pension Section The functions of this section are:i) To maintain accounts of subscribers to the General Provident Fund and Contributory Provident Fund of the Board and to authorise non-refundable advances and final payments to retires.

(ii) To maintain the investment accounts relating to General Provident Fund and Contributor provident Fund.

(iii) Issue of Annual Accounts Statements of General Provident Fund.

(iv) Processing of Pension Cases, payments to Pensioners, audit of Pension and gratuity payments.

4. Routine Section This section will function as the diary and dispatch section as the diary and dispatch section in the Finance & Accounts Wing and also manage the typing and stenographic pool for the wing.

The detailed accounting procedure relating tot he above groups is given below:The Pay & contingencies Section The pay bills of the non-gazetted staff at the headquarters office and contingent bills etc. are initially prepared by the concerned sections in the Secretary’s Branch CEs Offices and sent to the pay and contingencies group in the Finance and Accounts wing for pre-audit and payment. This section will examine and scrutinise all sanctions to expenditure pertaining to establishment and contingent charges of the Board at headquarters issued by the competent authorities under the powers delegated to them from time to time. This pre-check of sanctions will not be necessary where the sanctions indicate that they have the prior concurrence of the Finance and Accounts Wing. The sanctions will then be recorded in the relevant check register enumerated hereinafter to enable them to pre-audit and pass the bills for payment tendered by the Secretary’s division. The terms and conditions of service of the employees are governed by the Board’s relevant service regulations or by such other regulations as may be prescribed by the Board from time to time. The expenditure on contingent charges is regulated by the rules framed by the Board and under the delegation of financial powers approved by the Board. The section shall maintain the under mentioned registers. The forms in which these registers are to be maintained are given at the end of this manual.

(i) Register of pay and allowances (other than the T.A.) of officers.

(ii) Register of pay and allowances (other than T.A.) of staff.

(iii) Register of T.A. for officers.

(iv) Register of T.A. for staff.

(v) Register of payment against special sanctions.

(vi) Register of payment of fixed charges.

(vii) Register of remittance of amounts recovered from the employees on behalf of other parties.

(viii) Register of reimbursement of medical expenses.

(ix) Register of fees and honorarium.

(x) Register of leave salary and pension contributions.

(xi) Register of Bonus.

6. Register of Pay and Allowances of Officers.

All sections for creation of posts and making appointments of officers and rates and scales of pay and allowances admissible to them from time to time shall be noted in this register. A separate page of the register will be allotted to each officer. The particulars of charge reports, health certificate on fresh appointment, last pay certificate and orders regarding leave and transfer of the officers shall be recorded in the appropriate columns of the register. The amount of pay and allowances, leave salary etc. due to an officer will be worked out with reference to the above particulars and entered in the monthly columns provided for this purpose (register provides columns for a period of four years). All calculations of pay and allowances of each officer, a statement of account, in duplicate, will be prepared for each officer. This statement alongwith a debit voucher giving the appropriate accounts classification for the gross amount as well for he deductions will be prepared. A consolidated statement of remittances of net amount due to the officers, who have bank accounts with each branch of bankers of the Board will be prepared showing the total amount branch wise for each bank. The register alongwith these statements will be checked by the Superintendent of the section and passed by the accounts officer of the group.

Therefore the statement of accounts and the consolidated statement of amounts to be authorised for payment bankwise/branchwise and the debit voucher will be sent to the Banking section for payment. The Banking Section will prepare cheques for consolidated amount bankwise/branchwise and send these cheques alongwith a copy of the statement of the officers to whose accounts with those branches of the banks the amounts are to be credited. Separately they will send a copy of the statement of account to the officer concerned and return the debit voucher duly enfaced by a stamp, to the Central Accounts Section for incorporation in the accounts.

The process of calculations of pay and allowances of officers will commence on the 10th of each month and the cheques will be dispatched to the banks concerned by the Banking Section by the 20th of the month.

7. Register of Pay and Allowances of Staff.

All sanctions creating the posts and making appointments in the various categories of staff alongwith rates and scales of pay and allowances admissible to them from time to time, will be noted in this register. Set of pages will be allotted to each category of staff.

The pay and allowances drawn for the staff will be checked with reference to the scales of pay and the other allowances admissible with reference to the increment certificates and average pay calculations attached with the bill. Separate register will be maintained for different units of the Board according to the accounts classification prescribed. The establishment bills on being passed will be accompanied by a debit voucher giving the proper classification for the gross amount and the deductions and sent to the Banking section for payment. After the drawl of cheques by the Banking section disbursement of pay will be made by the Cashier to the staff. The debit voucher enfaced with a stamp will be sent to the Central Accounts Section for incorporation in the accounts.

This section will also be responsible for post audit of the schedule of establishment expenditure accompanying the monthly Divisional Account. After such post audit the pay section will pass on General Provident Fund/Contributory Provident Fund schedules to the General Provident Fund section for posting in the ledger cards of the employees. All the other schedules will remain attached to the schedules of Establishment Expenditure and filed.

The detailed post audit of the establishment expenditure incurred in the Division will, however be done in accordance with procedure prescribed in the Accounting Manual Vol-II.

8. Register of T.A. of the Officers.

The travelling allowances claimed by the officers are checked with reference to the T.A. Rules of the Board and noted in this register, passed for the payment and accompanied by a debit voucher duly classified sent to the Banking section for disbursement of the claims.

9. Register of T.A. of Staff.

The same procedure as in the case of T.A. of Officers will be followed.

10. Register of payments Against Special Sanctions.

All payments against special sanctions like purchase of staff cars, cycle, office equipment, furniture, entertainment, advertisements etc. are noted and checked through this register. Thereafter the bills will be passed for payment and passed on with a debit voucher duly classified to the Banking section for disbursement.

11. Register of Payment of Fixed Charges.

Payment of fixed rates like rent for office buildings are noted and checked through this register and the disbursement procedure mentioned above for other payments followed.

12. Register of Remittance of Recoveries made from Employees.

The remittances of various recoveries for example advance of pay, motorcar advance etc. made from the deputationists salary to their parent departments through their respective Accounts Officers, remittances of Income-tax deduction on account of Board’s salary saving scheme, hose rent etc. are made through this register. All recoveries made from the employees and remittances to various departments parties will be recorded in this register in order to ensure the correctness of the remittances.

Remittances of a common type to each Account Officer/Department/Party will be consolidated in a form of a statement giving the particulars and break up and sent alongwith a debit voucher with classification to the Banking section for disbursement.

13. Register of Reimbursement of Medical Charges.

In this register will be kept a record of the medical bills received, details of charges paid to the individuals concerned along with a record of period and nature of illness. Bills be checked with reference to the medical rules in force and disbursement made. The record will also serve as a safe-guard against the double drawls against the same claim.

14. Register of Leave Salary and Pensionary Remittances

The rates of leave salary and pension contributions in respect of deputationsits as intimated by their respective departments and duly checked by the section with reference to the rules on the subject will be entered in this register. All bills of remittance of amounts on account of leave salary and pension contribution will be checked with reference to these rates and recorded in the columns provided for the purpose to avoid double payments in respect of the same period of the service of the deputationists. The bills will be prepared by the section itself and sent with a debit voucher duly classified to the Banking section for disbursement.

15. Register of Bonus Payments The bills for bonus payments to the staff received from the Secretary’s branch shall be scrutinized with reference to the orders regarding payment of bonus before these are passed for payment.

16. General Instructions for Checks to be Applied to Bills.

The following main checks should be applied to all bills in order to see that:i) The bill has been prepared in the prescribed form and has been signed by the competent drawing authority.

(ii) The claims presented are arithmetically correct and that the totals expressed in words as well as in figures.

(iii) The bill has been correctly classified according to the prescribed Accounting Heads, the Sub-vouchers accompanying the bill contain the date of payment.

(iv) There is no reason and that all corrections and alterations in the totals are duly attested by the Officers concerned.

(v) Income-tax and other deductions have been correctly made.

(vi) All claims are covered by sanctions of competent authority.

(vii) If a claim is of a recoverable nature, an entry for the same is made in the prescribed register to watch the recovery in accordance with the rules.

(viii) Every claim passed for payment is so recorded that a second claim against the Board is rendered impossible, and if it represents a refund of sum previously received by the Board, it should also be seen that the amount paid is correctly refundable to the party concerned.

(ix) Stamps are affixed wherever necessary and duly cancelled.

(x) All bills for supply of articles conform to the terms and conditions of the supply order or contract (issued by the competent authority) and that all such bills are accompanied by a certificate that articles in the invoice/bills have been actually received and entered in the stock register, that their quantities are correct and quality good and a suitable note has been to prevent double payment.

(xi) If a claim is passed provisionally, certain fulfillment’s, such as sanction of a competent authority, objection is duly registered in the objection book and communicated to the drawing officer for prompt settlement.

17. The following further checks should be applied to personal claims of pay and allowances of staff:i) That the first pay bill is supported with the last pay certificate, medical fitness certificate and other prerequisites mentioned in the offer of appointment.

(ii) Charge Report:- Charge report indicating the post held has been received and noted in the register (in the case of officers).

(iii) In case of leave salary the leave is due and has been sanctioned the competent authority.

(iv) In case of deputationists, it is noted in the leave and pension contributions register and to safe guard any irregularity of payment of such contributions.

(v) After check, every bill is enfaced with a rubber stamp pre-checked over the dated initials of the SAS Accountant and a pay order is recorded on the bill. A journal voucher should be prepared and attached to the bill before it is put up for signing the pay order. The journal voucher will indicate the net amount payable in cash in the space provided for the purpose and the accounts, classification of gross charges as well as of recoveries made from the bill. The pay order will be signed by the Accounts Officer after he has examined the bill and satisfied himself about its correctness and propriety of the claim and allocation of the charges and recoveries made from the bill the pay order will be written legibly without the possibility of insertion. All pay orders must be signed by hand and in ink, and the bills so passed will be made over to the Banking section for payments/issue of cheques in favour of the officers officials concerned. The journal voucher will be passed on to A.O.

(Comp) for adjustment in the accounts.

18. Check over un-disbursed amounts.

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