«Organisaiton of the Finance and Accounts Wing General Instructions. The Finance and Accounts Organisation of the Board is under the charge of the ...»
In order to make disbursement of salary of the staff, self cheque is drawn and entered on both sides of the cash book even when the whole amount drawn is not remitted with the result that un-disbursed salary of some employees will remain with Cashier. In order to reflect the un-disbursed salary in the accounts a register of undisbursed salary of regular staff and un-disbursed wages of work-charged staff and muster-roll labour will be maintained both at the headquarters as well as in the field offices as is necessary. These registers will include all bills whether regular or supplementary, which remain un-disbursed at the close of the day. The payment made subsequently will not only be recorded against outstanding amounts shown in the above registers, but also in the bill in which the amount was originally drawn. the register will be closed daily in order to agree with the cash balance in the chest with the un-disbursed amount shown in the register. It should be ensured that amounts do not remain in disbursed for a period of more than one month.
19. Register of Motor-Car and Motor-Cycle Advance of Deputationists
Recoveries on account of motor car/motor cycle advances from the deputationists will be noted and their remittances to the department concerned watched through this register. The register will record all details of advances made installments recovered and remittances made to the department.
20. Adjustment Register for Advances
Adjustment register will be maintained for watching the advances of Travelling Allowances etc. Salary advances fall under two heads, viz., salary advances to deputationists and salary advances to employees of the Board. The payment of leave salary advance will also be booked under these heads. In view of the rules permitting leave salary in respect of Government servants on foreign service be paid by the foreign employer without any authority from the Accounts Office/Head of the Office for the drawl of the advance, it is necessary that a proper watch for the recovery of the amount should be kept by the Secretary’s division/Pay section of the Finance & Accounts Wing. As soon as the advance is paid to the deputationists, a demand should be placed on the Accountant General/Head of office concerned duly supported by the cash receipt obtained from the officer. The receipt of the bank draft from the Accountant General/Head of Office will be watched through the Objection Book. If on receipt of the demand draft it is observed that the advance has been paid in excess of the amount refunded by the Accountant General/Head of Office step will be taken to recover the balance of the amount from the deputationist himself. The amount of advance should also be noted in the last pay certificate by the Accountant General/Head of Office.
21. Objection Book.
All payments made provisionally should noted in this book for watching their regularisation after the settlement of the points concerned. Bill for advances drawn by the officer/staff to cover Travelling Allowance expenses on tour together with any amount unspent should be submitted within three days of the completion of the travel.
In order to keep the watch over the prompt settlement of advances granted to the various officers the pay section will carry out a monthly review of the cases and submit a report to all the outstanding advances for orders. The submission of this report should be watched through the calendar of returns of the section a review note for all outstandings for more than three months should be put up to the Chief Accounts Officer in the Objection Book itself, while the objection book will be put up to the Deputy Chief Accounts Officer monthly.
22. Accounting of Advance Deposits made for Telephones
The amounts deposited with the Telephone authorities under O.Y.T. schemes are recorded in the register for fixed charges in order to watch the proper allocation of prorate distribution of expenditure over a period of 20 years in the Board’s Accounts.
A separate page will be set aside for each telephone. The payment will be adjusted under suitable deposit account head. The payment will be adjusted under this deposit account head and at the end of each year the section will adjust proportionate charges for a period of account through a journal entry by crediting this head and debiting the expenditure of telephones and trunk call charges. The due adjustment of this expenditure in the Board’s account will be watched by the compilation sections through the register of periodical adjustment.
23. Stock Account of Furniture etc.
A stock account of all articles of furniture and other equipment for use in the offices, purchased by the Board will be maintained by the Secretary’s division in a suitable property register which shall be kept up-to-date.
(ii) As soon as an article is purchased and received, its particulars should be entered in the Register. Entries in the Register should be made in serial order and such number indicated on the article as well. Each category of article should have separate series of numbers. Entries in the register will be chronological.
(iii) If any article is to be struck off from stock due to its being unserviceable or for any reason, necessary entry will be made in the register on the basis of the orders of the competent authority and the balance in hand worked out and noted.
(iv) At the end of each year depreciation charges for a year at the rates prescribed by the Board will be worked out for the articles and noted in the register.
Depreciation of articles removed from stock should be charged only for the period the articles were in use during the year until their removal.
(v) The total balance as worked out above showing the quantity in hand, their value before and after depreciation and the amount of depreciation at the end of the year will be taken over to the abstract page of the register so as to work out the total cost for all the articles at the close of the year.
(vi) An intimation regarding the cost of articles removed from stock from time to time and intimation of the cost of all articles as it stood before and after deductions of depreciation charges and the amount of depreciation, annually, will be intimated by the Secretary’s division to the pay and contingencies section of the Finance and Accounts Wing. On the basis of such intimation, pay section will prepare necessary journal entries in triplicate and pass them on to the Central Accounts section, who will retain one copy for incorporation in the Accounts and return the other two copies duly certified as having been incorporated in the account to the pay section as well as to the secretary’s section.
(vii) All entries regarding quantity, value and depreciation charges of articles entered in the register will be attested by the officer in-charge of the section, which maintains this accounts, to see that the register is maintained properly, reviewed monthly and reported to the higher authorities. Such review should be conducted in the register itself.
(viii) Physical verification of the articles noted in the register will be conducted each year by 31st March by an officer nominated by the Secretary, other than the officer in-charge of the articles. Discrepancies, if any, should be explained and put up for orders of management, certificate to this effect will be recorded in the register on the following lines.
“Certified that the balance as per stock register agree with the number of articles as per physical verification, except the followings (here mention the discrepancies found between the balance as per register and as per verification)”.
(ix) Pay section will test check the amount of depreciation of dead stock articles to be charged to profit and loss account as intimated by the Secretary’s division and watch its adjustment in the account.
(x) Secretary’s division shall also maintain in separate inventory register, a list of articles issued to various officers for their use. A copy of the inventory will also be issued to the sections/officers for their information and control over the articles supplied to them.
(xi) The above procedure will apply mutatis-mutandis to field units of the Board.
24. Expenditure on Examinations
The Board will be holding examinations for recruitment of various categories of posts, like Upper Division Clerks, Lower Division Clerks, Divl. Accountants & SAS Superintendents etc. For this purpose the Board will be receiving money on account of sale of application forms, examination fees etc. and incurring expenditure on items like remuneration’s for setting and valuing papers, fee for supervising the examination etc., rent of examination hall, stationery and miscellaneous expenditure connected with the examination. In order that the financial results on the holding of examinations are available, the accounting head “Expenditure” on conduct of examination” will be opened. All receipts and expenditure relating to the conduct of examinations shall be booked under this head of account on the receipt and payment side respectively.
The Board may be releasing grants to various recreation clubs and other activities in the Board, such as sports, recreation etc. Such grants are subject to the conditions that the accounts of the grantees are audited. Before payments of grants are released, it should be ensured/verified that the accounts of the grantees showing utilization of the previous grant has been duly audited.
26. Payment of Telephone Bills
Since the telephone bills if not paid within 15 days may result in disconnection of the telephones, there should be no delay in the payments of such bills. The Secretary’s/C.Es offices will send the bill duly passed to the Pay (N.G.) section for pre-audit and payment to the Post & Telegraph Department on immediate basis. Pay (N.G.) section will book these transactions under the head “Telephone, Trunk Calls Account” and pass on the bills to the Banking section for payment. Only such amounts as is admitted in pre-audit will be charged to the final expenditure head and the amount which is not accepted in audit will be intimated to the Secretary’s division with details so that the matter is taken up with the Telephone Department. The amount un-accepted by the Pay Section will remain under the Head “Telephone Suspense Account” so long as the objections are not cleared.
27. PROCEDURE REGARDING PROVIDENT FUND
Board is following the General Provident Fund rules presently in force in the Himachal Pradesh Government. A separate brochure setting out the main features of General Provident Fund rules will be issued for the guidance of all concerned. In so far as the accounting functions are concerned, the Provident Fund Section in the Finance & Accounts Wing will be responsible for proper maintenance of individual accounts of the subscribers. It will also keep an account of the investment of contributions realized from the members.
28. General Provident Fund schedule in respect of subscribers will be prepared in duplicate, by the Pay Section in respect of gazetted officers, by Secretary’s division in respect of non-gazetted officers at headquarters and by the field units in respect of their establishments. In respect of gazetted officers of the Board and non-gazetted officers at Head-quarters, establishment bills in respect of whom are passed by the pay section, the General Provident Fund Schedules will be passed on by the Pay Section, to the General Provident Fund section by the 2nd of the following month. Similarly schedules of deductions made from the staff of the field unit will be forward by the latter directly to the General Provident Fund Section of the Finance & Accounts Wing by the 5th of the month in which the deductions are made. In respect of schedules of head office staff as well as gazetted officers, the credit voucher will be prepared by the Pay Section and sent tot he Central Accounts Section for incorporation in the Accounts. When the posting in the individual’s ledger cards is completed by the General Provident Fund Section, they will send an intimation of the amount adjusted in the accounts of the subscribers for the month of Central Accounts section with the credit vouchers received directly from the Pay section as well as from the field units.
Any discrepancy between the amounts booked on the basis of credit voucher and the statement received from the General Provident Fund Section will be removed by reference to the section concerned. In order to prevent any delay in the investment of amounts of contributions, Banking section will obtain a copy of the credit voucher in respect of gazetted officers as well as head-quarters staff from the pay section and add thereto amount of field units and take the total into the investment account. Banking section will be authorized by the Board to invest the amount in fixed deposits. The monthly accounts of the subscribers should be closed by the end of the month following the month to which they relate. Subscriptions for the month of March paid in April should be classified at the end of March.
29. Annual Closing of Accounts
The work of annual closing of accounts of subscribers should be taken up in hand immediately after the closing of accounts of March. In all cases interest for the year should be calculated and totals incorporated in the accounts by the end of the month. After closing the annual accounts the total amount of interest should be transferred to the General Provident Fund Investment Account and duly invested. It should be ensured by a suitable cross check for the total transactions of General Provident Fund, as per registers are reconciled completely with the accounts maintained by the A.A. & R Section.