CHAPTER - 1
CASH OFFICE AND ITS FUNCTION
101. The
Divisional Cashier / Asstt. Divisional Cashier (Cash), Ajmer, Jodhpur and
Bikaner Divisions respectively, will be in direct charge of the Cash Branches
at those stations and are responsible for their smooth working on behalf of the
Dy.
F.A. & C.A.O. (Cash & Pay), Head Quarter’s Office, Jaipur. The
Divisional Cashier (Cash), Ajmer , will be under the
control of Assistant Chief Cashier, Ajmer
The staff on duty consists of, (1) Cash Office Shroffs, (2) Cash
Peons and Hamals, and (3) Traffic Witnesses, the later are under the control of
the Commercial Department, and are directly supervised by the Head Traffic
Witness. The Shroffs branches normally observe office working time. The Office
hours for the Shroffs’ Branch are normally from 10:00 to 17:30
hours from Monday to Friday and on Saturday 10:00 to 15:30 hours.
102. The Cash Section is divided into three
Sub. Sections;
(a)
Shroffs’
Section
(b)
Traffic
Check Sheet Section, and
(c)
Cashier’s
Cash Book and Government Securities Section.
103.
Composition
and duties of staff : Assistant Chief Cashier, Ajmer Ajmer Ajmer Jodhpur and Bikaner
(a)
Witness
the opening of the Traveling Cash Safes and the removal of the station cash
bags from the T.C. Safes by the Chief Traffic Cash Witness / Head Traffic
Witness and the locking and sealing of the empty T.C. Safes. The Chief Traffic Cash Witness / Head Traffic
Cash Witness will arrange for the return of the Safes to the station.
(b)
Assisted
by the Head Cash Counter / Senior Shroffs shall see that all stations cash bags
duly registered by the Traffic Witness, are correctly distributed to several
Shroffs, and immediately acknowledged by them.
(c)
Verify
the Traffic Earningss from the Traffic Check Sheets and the Summary thereof and
ensuring that all the stations concerned have remitted their daily Traffic earningss
and have been accounted for.
(d)
See
that all stations’ cash bags distributed have
been opened by each Shroff. After
examination and counting all cash, Cheques, etc., the Shroff has duly accounted
for and has handed over all G.C. Notes to the Head Cash Counter, Coins, Cheques
and other instruments to the Remittance Cashier, and obtained their
acknowledgments.
(e)
Ensure
the safety of cash at all times, and arrange for the prompt locking of the cash in the Strong Room in the Steel Safe
/ Almirah / Boxes provided.
(f)
Sign
miscellaneous receipts, acknowledgments, and endorse Cheques, Commercial Credit
Notes and other instruments.
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CHAPTER - 2
SHROFFING OF STATION EARNINGS
201. Shroffing Section : This section deals with the receipt, shroffing and accountal of
the earningss received from stations in the cash offices, their prompt
remittance daily to the Local Bank for credit to government Account, North
Western Railway obtaining acknowledgments.
202.
Duties of Head Cash Counter : He will be responsible for the
distribution of Cash Bags to the Shroffs, and preparation of the programme of
allotment of Cash Bags to Shroffs On
completion of the work by the Shroffs, he will receive the G.C. Notes,
acknowledge them in the Shroffs Cash Book, and consolidate the Cash for
remittance into the Local Bank, and the place the G.C. Notes in the Boxes and
take the Boxes lifted by Peons / Hamals and Escorted by the Armed Police /
Protection Force Escorts to the Bank. He
shall pay the Cash into the Bank obtaining Acknowledgement. The unremitted Cash balance in Wooden Boxes
duly sealed by him will be locked by him in the Steel Safe / Almirah / Box in
the Strong Room.
Staff working in the Shroffs Branch, like all Shroffs and Traffic Witnesses, must record under their signature in the Entrance Door Book, briefly the purpose and exact time they enter or leave the Branch. All staff in
the Shroffs Branch is prohibited from
having private money with them, or from leaving their seats during the
course of shroffing except with the permission of the Divl. Cashier I/II
Traffic Cash Witnesses must obtain the permission of the Chief Cash
Witness/Head Traffic Witness. All Shroffs and Traffic Witness, working in the
shroffing room, must be searched at the time of entrance or exit from the
shroffing room by the RPF personnel deputed at the gate-duty.
203.
Traffic
Check Sheet Section
: The preparation of the Traffic Check
Sheets is done from the details of the particulars and amounts shown in the
cash remittance notes received from all stations. A watch should be exercised to ascertain
whether all the earningss due have been received and posted and accounted for
correctly. Later, all the Check Sheets
are assembled and summarised. Statements
are prepared of Terminal Tax, collected by the stations, of all vouchers, such
as Military Warrants, Credit Notes, Police Warrants, Jail Requisition, Cash
Orders, Telegraph Message, Drafts, etc, and Emergent Pay Sheets / Orders and
their dispatch. Traffic Check Sheet section also undertakes correspondence in
connection with stations shortages and excess detected.
204. Cash Book and Security Section : The acceptance of Miscellaneous Cash
receipts, Cheques, etc, from parties, contractors, public, towards Railway
dues, as well as tenders and other deposits, is done in this Section and
accounted for in the Counter Cash Book.
Like wise all Government Securities etc. from staff, contractors, etc,
are received and accounted for in the Securities Registers. In all cases receipts are issued to the
parties, and intimation to departments advised.
In the case of Government Securities, a copy of the advice is sent both
to the Section concerned, as well as the AFA (Books) and scrips endorsed, where
necessary, are sent to the Manager,
Reserve Bank of India
The Divisional Cashier (Pay), Asstt. Divisional Cashier (Pay) /
Inspector of Cashiers, Sr. Cashier–in–charge of Pay Cells are also authorized
to accept security deposits and earnest money from Contractors only.
The totals of earningss, received from all the sources from the
Traffic Check Sheets and total Miscellaneous Receipts accounted for in the
Counter Cash Book are daily posted on the Debit side of the Cashier’s Cash
Book. The Bank Pass Book / Challan acknowledgments are posted on the Credit
side and the balance recorded, and the Cahiers Cash Book tallied. The cash Book
with all supporting vouchers is sent the following morning for check,
verification and signature by the Accounts Officer (Sr. DFM / DFM / Sr. AFA /
AFA).
205.
Traffic Witnesses : The
Chief Cash Witness / Head Traffic Cash Witness is the chief immediate
representative of the Commercial Department in the Cash Office and must enforce
execution by Traffic Witnesses under him, of all duties entrusted to them. He reports to the Sr. Divisional Commercial
Manager / Divisional Commercial Manager of the division concerned / Goods
Supdt., all irregularities in connection with stations remittance. Cases of
short or non remittance etc requiring special investigations would also be
reported, a copy of the wire / Telegram, being sent to the Chief Security
Officer /Assistance Security Officer / Government Railway Police, etc
concerned.
The Divisional Cashier / Asstt. Divisional Cashier (Cash) and the
Chief Cash Witness / Head Traffic Cash Witness will see that the staffs under
them are thoroughly conversant with the procedure of working in the cash
section, in so far as it affects them individually and collectively. The Shroffs and Traffic Witnesses must
understand that any pecuniary less due to negligence on their part will render
them liable for recovery of the amount as well as disciplinary action.
206.
Station
Remittances : All
stations are as a rule required to remit their cash earningss daily to the Cash
Office, but wherever authorized by the
Commercial and Accounts Departments to remit their earningss into the local Banks
direct, they must promptly send, receipted challans in station cash bags daily, duly completed with the cash
remittance note.
207.
Conveyance
of Travelling Cash Safes to the respective Cash Office : The trains which bring to Ajmer ,
Jodhpur Ajmer , Jodhpur
208.
Delivery
& Taking over of Travelling Safes at the Cash Office : On arrival of the Traveling Cash Safes,
they will be unloaded into the Cash Office enclosure. The Chief Cash Witness /
Head Traffic Cash Witness will make necessary entries of all the Traveling Cash
Safes in a register and will examine the seals and locks and ensure that they
are in sound condition. He will then pass a receipt to the Armed Police / Protection
Force Escort, who accompanied the T. C. Safes in the van. If any T. C. Safe is
tampered with or found to be in a suspicious condition, the matter should immediately
be brought to the notice of the authorised Gazetted (Commercial) officer by the Chief Traffic Cash
Witness / Head Traffic Cash Witness, who will arrange for it to be opened in
his presence. The Chief Traffic Cash Witness / Head Traffic Cash Witness will
make appropriate remarks on the condition of the T. C. Safe in the
acknowledgments given to the Armed Police/Protection Force Escort as well as in
the register.
209.
Opening
of Travelling Cash Safes : The
Cash Office enclosure where Traveling Cash Safes are opened should be carefully
and completely locked and only the staff detailed for this work will be
permitted in the enclosure, while the Traveling Cash Safes are being emptied. Traveling Cash Safes should be opened one at
a time by a Chief Traffic Cash Witness / Head Traffic Cash Witness, or the
Senior Traffic Cash Witness in the presence of the Divl. Cashier / Asstt.
Divisional Cashier (Cash) / Head Counter Cashier or Senior Assistant and the
Head Police / Protection Force constable. On no account should another
Traveling Cash Safe be opened unless and until all the cash bags in the
Traveling Cash Safe opened have all been taken out registered, tallied with
both the Guards Guidance received in the Traveling Cash Safe, and sent to the
Shroffs concerned.
In the event of the
Guards Guidance not being found in the Traveling Cash Safe, the Chief Traffic
Cash Witness / Head Traffic Cash Witness, or Senior Assistant will at once
relock the Traveling Cash Safe with all the cash bags and report the matter to
the authorised Commercial Gazetted Officer. The Traveling Cash Safe will only
then be opened in his presence and the number of cash bags received in the
Traveling Cash Safe verified by him. The Commercial Officer will report the
matter by wire to the Divisional Commercial Manager and Sr. Divisional Finance
Manager / Divisional Finance Manager and Sr. AFA/(TA) concerned. Like wise also in the case of a cash bag
entered in the Guards Guidance, but not found in the Traveling Cash Safe, the
Chief Traffic Cash Witness / Head Traffic Cash Witness will at once re-lock the
Traveling Cash Safe with all the cash bags received and the fact should
immediately be brought to the notice of the authorised Gazetted Commercial
Officer. The Traveling Cash Safe will
then be opened in his presence and necessary remarks made by him in the Cash
bags guidance and the register. Commercial
Officer will contact the station and also wire the station, Divisional
Commercial Manager and Sr. AFA (TA)
concerned. If the cash bag has actually
not been deposited by the station concerned, the matter will be taken up with
the Guard. In case the cash bag is said
to have been deposited, but not received in the Traveling Cash Safe, the Chief
Traffic Cash Witness / Head Traffic Cash Witness will report this fact
telegraphically to the Station Master, with copies to the Divisional Commercial
Manager, Sr. AFA (Traffic Accounts, Ajmer) / Dy Chief Accounts Officer (Traffic
Accounts)Jodhpur and the Security Officer/ Railway Police for immediate investigations
and suitable action.
(a) The
Cash Bags should be taken out of the Traveling Cash Safe one at a time by the Chief
Traffic Cash Witness / Head Traffic Cash Witness or the Senior Traffic Cash
Witness in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash)
/ Head Counter Cashier / Senior Assistant and the Head Police / Protection
Force Constable. The name and number of the Traveling Cash Safe, followed by
the name of the station and the number on the cash bag should be called out by
the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior
Traffic Cash Witness and recorded by another Traffic Witness in the Register of
Cash Bags and Traveling Cash Safes received. On completion, the Register must
be signed by the Senior Traffic Cash Witness in the presence of the Divl.
Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier / Senior Assistant
and the Head Police / Protection Force Constable, who must also sign the
Register. If any loose coins are found in the Traveling Cash Safes, they will
be retained by the Chief Traffic Cash Witness / Head Traffic Cash Witness until
all the cash bags are removed from the Traveling Cash Safe, and it is examined
by the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior
Traffic Cash Witness in the presence of the Divl. Cashier / Asstt. Divisional
Cashier (Cash) / Head Counter Cashier / Senior Assistant and the Head Police / Protection
Force Constable. If possible, the cash bag from which any loose coin has dropped
should be linked and credit allowed to the stations concerned. If this cannot
be established, any loose money found should be credited through miscellaneous
receipts.
(b) Each
cash bag should be examined carefully by the Chief Traffic Cash Witness / Head
Traffic Cash Witness and the Divl. Cashier / Asstt. Divisional Cashier (Cash) to
see whether it is intact and that its seal, fastening and general conditions
are in order. If a cash bag is found to be torn, improperly fastened, damaged,
wet, or in any way irregular, it should be registered and a suitable remark
made and the bag put aside. Immediately after completion of the registration
and disposal of all other cash bags taken out of all the Traveling Cash Safes,
the defective cash bag will be opened by the Shroff concerned in the presence
of the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior
Traffic Witness and the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head
Counter Cashier. If the amount agrees with that entered in the Cash Remittance
Note, the cash will be dealt with in the ordinary course, and no further action
taken in regard thereto. But if the examination and count shows a difference
between the cash received and the amount shown in the Cash Remittance Note, a
debit will be raised on verification by the authorised officers of accounts
and commercial departments and the remitting Station
Master will immediately be advised by telephone or wire of the shortage, and
copies sent to Sr. AFA (TA), Ajmer / Dy. CAO (TA), Jodhpur. For cash bags
received in an irregular condition giving cause for suspicion, a similar
procedure must be adopted, and in addition, the Chief Traffic Cash Witness /
Head Traffic Cash Witness will contact the authorized Commercial Officer in
whose presence the cash bag will be opened, and action as above taken, in
addition to any further measures that he might direct the Chief Traffic Cash
Witness / Head Traffic Cash Witness to take.
(c) The
Chief Traffic Cash Witness / Head Traffic Cash Witness should count the cash
bags taken out from the Travelling Cash Safe and tally the total with that in
the register of cash bags. The
Travelling Cash Safe should thereafter be relocked, sealed and returned by the
Chief Traffic Cash Witness / Head Traffic Cash Witness to the station. If no cash bag is received from a station
from which one is daily due in the prescribed Travelling Cash Safe, and there
is no entry in the Guard’s Guidance, the fact should be noted in the Cash Bag
Register and the Chief Traffic Cash Witness / Head Traffic Cash Witness will
inform the station by telephone or wire the station, with copy to the Sr. AFA
(TA), Ajmer / Jodhpur.
The cash bags with the section name and number entered in a memo
are sent and delivered through a peon to the Shroff concerned at his Counter,
who will immediately verify the cash bags received, sign in acknowledgement and
return the memo at once. When the registration of all the cash bags from all
Travelling Cash Safes is completed, the summary portion of the cash bag register
will be posted by the Traffic Witness and the total reconciled with the total
of the cash bags acknowledged by the Shroff.
The Cash Safe Register will then be jointly signed by the Chief Traffic
Cash Witness / Head Traffic Cash Witness / the Senior Traffic Cash Witness, the
Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier /
Senior Assistant and the Head Police / Protection Force Constable. The Chief
Traffic Cash Witness / Head Traffic Cash Witness will maintain a manuscript register
to record all Travelling cash safes running on the various sections returned
from the Line. He should watch that in the event of a Travelling Cash Safes not
being received back within 10 days after its dispatch, he reports the matter to
the Commercial Officer concerned and also takes up with the terminal and
starting stations to get back the Travelling Cash Safes.
210.
Travelling Cash Safes arriving on Sundays
and Bank Holidays when the Cash Offices are closed : On
Mondays and on the day succeeding a holiday, the Travelling Cash Safes due the
previous day will be taken over by the Head Traffic Witness and only as many
Travelling Cash Safes from the next batch as can conveniently be dealt
with. The remainder will be kept in the
Traffic Strong Room for delivery within the next day’s batch. When the Shroffs branch is closed
continuously for two days, the double batch of Travelling Cash Safes, in order
of their receipt, will be taken delivery of on the first working day after the
holidays, and on the next day thereafter like Mondays.
211.
Foreign Railway Cash Bag received in
Travelling Cash Safes : If
a cash bag from a Foreign Railway Station is received, the cash bag will be
opened in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and
the Chief Traffic Cash Witness / Head Traffic Cash Witness. The amount received
will be accounted for separately in the check sheets and the Dy. CAO (Cash
& Pay) / Chief Cashier of that Railway advised by telephone / fax / wire
and copy being sent to Sr. AFA (TA), Ajmer / Jodhpur and the Chief Accounts
Officer of the Foreign Railway for purposes of adjustment.
212.
Custody of Keys of Travelling Cash Safes : Immediately after the opening of all the
Travelling Cash Safes is over, the set of Rim locks and pad locks keys in use
will be verified by actual count daily by the Divl. Cashier / Asstt. Divisional
Cashier (Cash) and the Chief Traffic Cash Witness / Head Traffic Cash Witness
respectively, and replaced in the boxes and locked in the steel safe / Almirah
provided. The key of the steel Safe /
Almirah will then be deposited in another Safe with double locks, the keys of
one lock being held by the Divl. Cashier / Asstt. Divisional Cashier (Cash) and
the key of second lock by the Chief Traffic Cash Witness / Head Traffic Cash
Witness. When not needed the keys must be placed in the boxes and never allowed
to lie about or be accessible to any unauthorized person.
213.
Repairs
of Travelling Cash Safes : Travelling
Cash Safes requiring major repairs are to be sent by the Commercial Department
with a Work Order to the Workshops at Ajmer , Jodhpur
214.
Attendance
of the lock fitter in the Cash Office every morning: A lock fitter from the workshop attends the
Cash Office every morning and assists the Chief Traffic Cash Witness / Head
Traffic Cash Witness in the opening, examination, oiling, cleaning and closing
of Travelling Cash Safes and attends immediately to minor repairs and
damages. The fitter also attends to
repairs to keys in use, destruction of old and broken, keys, all of which must
be done in the presence of the Divl. Cashier / Asstt. Divisional Cashier
(Cash).
215.
Counting
Room : Staff working in the Shroffs Branch, like all
Shroffs and Traffic Witnesses, must record under their signature in the
Entrance Door Book briefly the purpose and exact time they enter or leave the
Branch. All staff in the Shroffs Branch
are prohibited from having private money with them, or from leaving their seats
during the course of Shroffing except with the permission of the Divl. Cashier
/ Asstt. Divisional Cashier (Cash) and Chief Traffic Cash Witness / Head
Traffic Cash Witness.
(a)All
Shroffs and Traffic Witnesses, working in the counting room, must be searched
at the time of entrance into or exit from the counting room by Chief Traffic
Cash Witness / Head Traffic Cash Witness.
(b)Station
Cash Bags made over to the Shroffs by Peons should immediately after personal
satisfaction that the number of cash bags are correct, sealed and intact, be
signed for by the Shroff on the memo of cash bags, and promptly returned. The Shroff calls out the station’s name and
number on the cash bag, and the Traffic Witness records the number in red ink
against the respective station name printed on the check sheets. If any cash bag has the appearance of being
tampered with, the Shroff / Traffic Witness will bring it to the notice of the
Divl. Cashier / Asstt. Divisional Cashier (Cash) and Chief Traffic Cash Witness
/ Head Traffic Cash Witness who will then jointly witness the opening of that
bag.
216. Opening of
Cash Bags : The opening of Cash Bags will be proceeded with in the following manner
:-
(a) The Shroff will call out
the station name and number on the Cash Bag he intends to open and then cut the
string carefully so as not to damage the bag or the seal, which will be kept
until the remittance is dealt with.
(b) The contents will be
carefully emptied into the wooden ring provided for the purpose.
(c) The Cash Remittance Note
(which is received in a folded condition) will be handed over to the Traffic Cash
Witness, and at this stage the Shroff will in no case unfold the Cash
Remittance Note or see entries therein.
(d) The Shroff should call
out the cash of each description, which the Traffic Cash Witness will verify,
and if correct tick off in red ink against the entries in the Cash Remittance
Note.
(e) Bundles of Currency Notes
should not be untied until the contents are verified. The numbers on currency
notes of Rs. 100 and upwards should be called out for comparison with the
Station details on the reverse of the Cash Remittance Notes or separate lists.
(f) The Traffic Cash Witness
will then verify the total on the Cash Remittance Note and allow credit to the
station in the receipt portion.
(g) The Cash Remittance Note
when completed by the Traffic Witness, will be given to the Shroff, who, after
satisfaction will initial the Cash Remittance Note as evidence of his liability
for the cash.
(h) The Cash of a station
within the wooden ring should on no account be mixed with other cash, before
the entries on the Cash Remittance Note are verified by the Shroff.
(i) All cash bags as a
rule, from one station will be dealt with by the same. Shroff and until these
cash bags are finally disposed off, another station cash bag must not be taken
up by him.
(j) If the amounts called
out by the Shroff do not agree with the entries on the Cash Remittance Note,
the remittance should be re-counted and if that fails to settle the matter, the
Divl. Cashier / Asstt. Divisional Cashier (Cash) and Chief Traffic Cash Witness
/ Head Traffic Cash Witness concerned will be called for personal recount and
such investigations as they deem necessary. After satisfying themselves as to
the bonafides of the discrepancy, the Chief Traffic Cash Witness / Head Traffic
Cash Witness concerned will debit or credit the station, as the case may be,
getting the Traffic Witness concerned to pass a suitable remark on both foils of
the Cash Remittance Note and signed by authorised officers of Accounts and
Commercial Deptt.
(k) Discrepancies of amount must
at once be brought to the notice of the authorized Commercial Officer and the
Accounts Officer, for investigation. The Chief Traffic Cash Witness / Head
Traffic Cash Witness will intimate by telephone or wire to the station
concerned, the nature of the discrepancy with a copy to the Divisional Commercial
Manager concerned and the Police / Protection Force, whenever deemed necessary,
should also be included.
(l) If no Cash Remittance
Note is received, the station concerned should be wired to, for particulars,
with a copy of the message to the Divisional Commercial Manager concerned, Sr.
AFA (Traffic Accounts), Ajmer & AFA (TA) Jodhpur
(m) Until all cash bags with
a Shroff are completely dealt with as above, no part of his cash shall be
transferred to any one, except under express permission of the Divl. Cashier /
Asstt. Divisional Cashier (Cash). Every
such transfer must be made with the full knowledge of the Traffic Witness
concerned, taking due acknowledgment of the Shroff concerned.
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CHAPTER - 3
BANKING OF CASH
301. Banking of Cash : The Banks require remittances to be
consolidated before payment to them. To enable this being done, the Head Counter
Cashiers and the Remittance Cashiers / Sr. Shroffs are deputed to consolidate
and receive currency notes and coins respectively from all the Shroffs. Each Shroff will make as many bundles of 100
pieces of each denomination, and initial carefully on the top-most and last
notes of each bundle before handing the Currency Notes over to the Head Cash
Counters and obtain their signed acknowledgments in the Shroffs Cash Book. The
currency note bundles will be paid into the Bank as received. The “broken” bundles of currency notes
received from individual Shroffs will be made into complete bundles of 100
pieces each by the Head Cash Counters. Any deficiency found in the complete
bundles at the Bank will initially be made good by the Head Cash Counter, but
will be a debit to be borne and made good at once by the Shroff in whose
complete bundle the deficiency was detected at the Bank. Deficiency or spurious note detected in the
bundles made up by the Head Cash Counters must be borne and made good by them.
Notes considered good imitations by the authorities may be accepted and charged
to the Railway on express instructions.
302. Head Cash Counter and Remittance Cashiers’
acknowledgement of Cash : The Divl. Cashier / Asstt. Divisional
Cashier (Cash) will maintain a Dagina Book in which entries of the amounts
shroffed by the Shroffs (will enter the amount shroffed by him during
the day duly singed.) during
the day, in cash, by Cheques / instruments and by station challans will be made
duly obtaining his signature. Shroffs / Remittance Cashiers will hand over the
currency notes to the Head Cash Counter and coins, cheques; JCCS pay orders and
station challans to the Remittance Cashier. The Head Cash Counter will record
in the same Dagina Book the consolidated amount of cash in their charge,
received from all the Shroffs, duly signed which will be remitted into the Bank
along with Cheques and other instruments as received by Remittance Cashier from
Shroffs. The balance unremitted to the
bank shall be locked in the Strong Room for the night, and shall be remitted to
the Local Bank the following working day. The Vouchers of counter collection,
Station Challans and Bank Challans shall be hand over to the Traffic Check
Sheet (Clerical) Section for preparing the statements and general cash book. JCCS
pay Orders shall be sent to Sr. DFM of division
concerned / AFA(Books)/HQ.
303.
Reconciliation of Traffic
Check Sheets with Shroffs Cash : After shroffing of the cash bags of each
section is completed, the Traffic Witness concerned will arrange the Cash
Remittance Notes separately in the order of station names printed in the
Traffic Check Sheets, string them in a corner and hand over to the Traffic
Check Sheet (Clerical) section, who will post the Traffic Check Sheets. Both Foils of the Cash Remittance Notes must
then be stamped, posted in the Check Sheets and returned with the Check Sheets
to the Traffic Witness concerned, who will verify the postings and totals and
note the total of the Check Sheet in the Joint Shroffs and Traffic Cash
Witness’s Cash Book. Both Traffic Cash
Witness and Shroff will initial the Check Sheet. The Shroff, who has in the meanwhile made up
his cash, will enter his figures for different denominations of cash. Should the total of the Check Sheets vary
from the total of Cash and Cheques, the difference should be reported to the
Divl. Cashier / Asstt. Divisional Cashier (Cash). Any excess in the Shroffs cash will be
credited to the Railway and any shortage made good by the Shroff. The Traffic Witness will specify such excess
or shortage in the “Remarks” column of the Cash Book, and both will sign it. Reconciliation
of Traffic Check Sheets with Shroffs Cash
304. Cash Office acknowledgement to remitting
stations : The
Cash Remittance Notes, together with the relative Check Sheets will be returned
by the Traffic Witness to the Check Sheets Section for check by the Senior
Assistants, who on verification will initial in acknowledgment within the Cash
Office stamp impressed on both foils of the Cash Remittance Notes and also
initial the corresponding check sheets. Debits for cash or vouchers held under
objection must be posted in the register of debits. The various Traffic Check Sheets must then be
gone through by the Head Clerk of the Check Sheets Section to see that
collections from all stations have been accounted for and if any stations are
missing, such missing collections must immediately be wired for, if not already
done, to the station, Divisional Commercial Manager and Sr. AFA (TA), Ajmer /
Jodhpur and be recorded in a register, which should be referenced when the
remittance is received.
305.
Objectionable Notes and
coins detected in the Shroffs’ Branch: Shroffs are responsible for the detection
of all uncurrent cash, such as clipped, defaced, sweated, light, drilled,
imperfect, base, counterfeit and foreign coins
and also forged, fraudulently altered, mismatched, mutilated, (Burma
and Pakistan Notes) remitted by stations. Such cases will immediately on detection be
made over to the Traffic Cash Witness.
Exceptionally well executed coins will be immediately brought to the
notice of the Divisional Cashier / Asstt. Divisional Cashier (Cash). For palpable uncurrent coins and spurious
notes, after the Traffic Cash Witness
satisfied himself that the objections
are real, will raise a debit against the remitting station, making suitable
remarks in red ink on both foils of the Cash Remittance Notes. Disposal
of uncurrent cash : Traffic Cash Witness will secure all debited
coins and notes in paper packets, on the face of which particulars of the
station, the number of Cash Remittance Notes, nature and value of the debit
will be entered in red ink.
306.
Scrutiny of debited Government Currency
Notes by the Sr. DFM / DFM, Ajmer / Jodhpur / Bikaner : All debited Government Currency Notes will be entered in the register by the Head
Traffic Cash Witness and submitted for scrutiny and decision of the Sr. DFM /
DFM, Ajmer / Jodhpur
/ Bikaner
307.
Cutting of objectionable G.C. Notes : Counterfeit G.C. Notes will
be cut, and such G.C. Notes, when not accepted and debited will be returned to
the remitting station.
308.
Return of debited Coins, G.C. Notes and
vouchers to stations :
Objectionable G.C.
notes / Cheques / instruments and vouchers must be returned to the remitting
station after raising a debit. The
particulars will be entered in a register maintained by the Head Traffic Cash Witness
and the note, coin or voucher, returned under a covering letter to the Divisional
Commercial Manager for the station concerned.
This advice will be placed in a sealed cover by the Head Traffic Cash Witness,
who will seal the cover at either end and enter particulars of dispatch in the
register.
309.
Disposal of objectionable coins and notes
detected at the Bank : Objectionable G.C. Notes detected at the Bank in the railway remittances and returned cut will be
debited to the Shroffs concerned unless considered good imitations. The same procedure applies to spurious notes,
which are submitted to the Sr. DFM / DFM, Ajmer
/ Jodhpur / Bikaner
310.
Accountal of spurious notes from Bank :
The Divisional
Cashier / Asstt. Divisional Cashier (Cash) will maintain a manuscript register
showing the amount of accepted un-current G.C. Notes, credited to Shroffs and
counterfeit G.C. Notes detected by the Bank, deemed made good by the concerning
Shroff / Remittance Cashier / Sr. Shroff.
311.
Disposal of forged currency notes :
Forged currency
notes debited to stations must be sent by the Head Traffic Cash Witness to the
respective Divisional Commercial Manager / Station Supdt. for further disposal
at their level.
The Head Traffic Cash Witness is responsible for the preparation
and dispatch of Daily and Weekly returns showing shortages, excesses and other
irregularities detected in stations remittances. These should be prepared separately according
to Divisions, and sent to the Divisional Commercial Manager concerned.
Vouchers such as Claim Pay Order, Refund Vouchers, Warrants,
Credit Notes must be placed in sealed covers, and the total amount mentioned on
the cover and compared by the Traffic Witness with the corresponding entry in
the Cash Remittance Notes. Cheques and Dividend Warrants of the Jackson
Co-operative Bank Ltd. of the North Western Railway received duly entered n the
Cash Remittance Notes will be listed and credit afforded to the station
concerned. Their Cheques and Dividends
Warrants will be handed over to the Secretary, Jackson Co-operative Bank,
Limited, of the North Western Railway, and a Cheque on their scheduled bankers
for the equivalent amount given in lieu of the amounts. The above vouchers should be sent to the Sr.
AFA (TA), Ajmer / Jodhpur
/ Bikaner
312.
Accountal of Stations’ Cash : Every Traffic Cash Witness must promptly
record in the Joint Shroff and Traffic Witness’s Cash Book the relevant entries
in regard to (a) Bank Challans, (b) Credit Notes, (c) Cheques (d) Debits
against station, (e) Totals of Check Sheets, (f) Shroffs entries for various
denominations of Cash and (g) Any authorized transfers of cash among
Shroffs. The Traffic Cash Witness will
take up all irregularities in respect of Stations Remittances and preparation of Cash Remittance Notes.
313.
Banks
Challans : Amounts under Bank’s challans must be
correctly worded and acknowledged, Receipts for sums of Rs 500 and upwards
should be signed by the Treasury Officer.
For sums under Rs 500 the receipts maybe signed by the Accountant and
Treasurer. Signatures of authorized
Bank’s Officials should be compared with the specimens recorded in the Cash
Offices. If there is a disagreement, the
Bank concerned must be addressed for confirmation of receipt of payment and
supply of fresh specimen signatures.
Banks must be required to furnish names, with specimen signatures of
officials, authorized to sign challans and to furnish the same as and when
changes occur.
314.
Cheques
& Commercial Credit Notes : Cheques and commercial credit notes / D.D are received in payment of freight by
firms authorized by the Chief Commercial Manager. All Cheques must bear the
stamp of the remitting station.
315.
Cash Account of Shroffs’ Branch :
As soon as the
Check Sheets are verified and the subsidiary accounts of stations’ Cheques, etc
are ready, debit entries for the day’s traffic earningss per Check Sheets, must
follow the balance of the previous day. Then the total of Miscellaneous Receipts
of the day accounted for in the Counter Cash Book. On the credit side will be the payments into
Bank, duly acknowledged by the local Bank. Challan acknowledgements of the
Bank, Cashiers unpaid challans and bank challans for stations authorized to
remit earningss into the local bank, will follow, and at the end will be the
closing balance.
317. Instructions
to Shroffs : (a) Shroffs should see daily before commencing
Shroffing that their equipment, cash boxes, locks, keys, wooden ring, knives
etc. are in good condition to facilitate work and avoid risks in cash
transactions.
(b) When
the cash of a station is mixed with the other cash, Shroffs will endeavor to
keep currency notes and coins as far as possible in such multiples of hundreds
and tens respectively as may enable speedy consolidation and easy count after
all cash bags have been opened.
(c) Any deficiencies in the Shroffs’ cash
either in the office or at the Bank must be made good the same day.
(d)
Each
complete Cash Box of rupees and coins for the Bank should have a memo of
contents, signed and dated by the Shroff and the Cash Box must be tied and
sealed.
(e)
The
Head Cash Counter / Remittance Cashier will leave for the Bank with the cash
correctly verified, and accompanied and watched by him at all times. He will also take along with him the challans
duly signed by the Divisional Cashier / Asstt. Divisional Cashier (Cash), and
with the Armed Police / Protection Force escorts being present throughout.
(f)
The
Head Cash Counter / Remittance Cashier will not leave the Bank until the entire
cash for the day is correctly paid in, and a temporary acknowledgment for the
amount, rubber stamped, signed and dated obtained on the counterfoil of the
Bank Challan Book. After they have
finished their work at the Bank, they should return to the Office along with
the empty cash boxes. Even if there is
no further consolidation work they should not leave the office without the
permission of the Divisional Cashier / Asstt. Divisional Cashier (Cash).
318. RETURN of Cash Remittance Note acknowledgments foils and
empty cash bags to Station : The Chief Traffic Cash Witness / Head
Traffic Cash Witness will arrange through the Traffic Cash Witness for the Cash
Remittance Note acknowledgment foil to be inserted in the station empty cash
bags. Cash Remittance Note
acknowledgment foils should be carefully separated from the Cash Remittance
Notes foils to be sent to the Traffic Accounts Office and placed in the
respective empty cash bags, which should then be buckled, so as to prevent loss
of the receipts. Traffic Witnesses
should prepare the necessary lists giving the actual numbers on the cash bags
and compare the list with the corresponding numbers in the Cash Bags Register. The bags will be tied up in numbers according
to sections and dispatched to the stations daily.
(a)
Stations
are expected to watch for the prompt return of the Cash Remittance Note
acknowledgment foil. If not received when due, they must immediately apply to
the Sr. AFA (TA), Ajmer / Jodhpur
319.
Supply
of leather cash bags : The Chief Traffic Cash Witness / Head
Traffic Cash witness will be
allotted by the Commercial authorities a sufficient stock of leather cash bags
for immediate replacement of any torn, damaged, cut, etc. bags received in the
Travelling Cash Safes. He will maintain
a register showing the bags supplied to stations. Bags supplied to stations must bear the name, and number of the station painted in
white by the painter working in the Cash Office.
320.
Period of retention of records of Cash
Sections : Records of the Cash Sections are to be
retained for the period mentioned below:-
Cashier’s Cash Book for 6 years.
Receipt Book for 6 years.
Register of T.C. Safes and Cash Bags for 3 years.
Shroffs and Traffic Witness Joint Cash Book, Dagina Book and all
other records for 1 year.
Important files are to be retained permanently. Those dealing with
general and ordinary matters for 3 years.
--0--
PAY SECTION
CHAPTER –I
ACCOUNTS OF THE PAY OFFICE
401. The Pay Department is under the
supervision and control of the Dy FA&CAO (C&P)/Chief Cashier. Immediate and direct supervision and control
is exercised by the Divisional Cashiers at the respective headquarters of each
Division.
402. Scope of
Pay Department: Accounts of the
Pay Department are based on bills, C.O. 6 and cheques received from Accounts
Offices. All bills passed for payment must be accompanied by abstracts CO 7.
403. Preparation of C.O. 7 by Accounts
Office: In order to
facilitate preparation of cheques and expeditious payments, the Accounts
Offices, shall arrange vouchers in different groups as under, and prepare C.O.
7 for each group separately.
Railway Employee:
(a)Monthly salary bills of staff.
(b)P.F. Advance bills of Staff.
(c) Settlements and special pay bills of staff.
(d) Expenditure Bills.
Contractor:
(e) Bills of Contractors/ Suppliers.
Urgent:
(f) Any bill that
requires to be paid urgently.
404. Procedure for Drawing Cheques: The Accounts Office shall give, on the C.O.7's, full
details viz. name of payee, name of Bank or Treasury and amount of cheques or
drafts. For payments in cash, such cheques will be drawn in favour of
Divisional Cashier /Asstt. Divisional Cashier of the Divisions and Inspector of
Cashier/Sr. Cashiers-in-Charge of the Pay Cells. Special cheques in favour of
parties shall be issued in the following cases.
(a) Claims of Retiring Staff or ex-employees.
(b) Salary bills/cheques of Railway employees/staffs who desire
payments by cheques.
(c) Amounts payable to various Banks on behalf of Railway
employees/staffs who desire payment through Banks.
(d) Bills of Contractors/suppliers.
(e) Bills of Electricity Board, PHED & Telephone Bills.
405. Abstract of Cheques: With a view to reducing the number of cheques covering
cash & cheque payments, all C.O.7's relating to such payments are carried
into the Abstract of cheques. The form provides several columns in which the
amounts under different C.O.7s, to be made over to the same Cashier/party or
Bank/Treasury, can be totaled. The details of cheques drawn and the amount of
each C.O.7 are entered on the Form. The total drawings for the day, vide
particulars of cheques, must agree with the total of all C.O.7s. Special
cheques should be drawn on Banks or Treasuries in account with the Railway
nearest to the payees’ destination.
406. Essentials of CO6 and CO7: The Pay Cell at Headquarters and the Divisional Cashier
(Pay) at Divisions shall scrutinize Audited Bills, CO6 and CO7 and see that –
(a) Every
bill bears under the Accounts Office Certificate
(i) Number and date of Voucher
(ii) Number and date of CO7
(iii) The amount authorised for payment;
and that the bill
clearly states the particulars of the payee and the place where payment is
required, with the name and designation of the Witnessing Official.
(b) Every CO7 is duly certified by an Account Officer and that it
contains correct entries regarding number of vouchers, description of claims
and net amount payable. Any Bill or CO7 not complying with these requirements
shall be returned to the Accounts Office for amendment/completion.
407. Pay Master Numbering of Bill: The Accounts Office must give the first lot of Bills and
cheques to the Headquarters Pay Cell and the Divisional Cashiers (Pay) by 11-30
hours daily. Only bills for steel purchases passed by Stores Accounts and very
urgent bills shall be permitted to be sent in the second lot by 15-30 hours.
Regular trip payments bills must, however, be sent fully a day in advance.
Administrative Offices bills requiring payment on the last day of the month
will begin to be sent by the Accounts Department from the third last working
day of the month. All vouchers shall be given progressive numbers called the
Pay Master's Running Number, and the number of the Cashiers by whom payable
shall also be given. The Pay Master's Running Number shall be given near the
Accounts enfacement stamp and it shall be coupled with the date and month (in
figures) of the Cash Book accountal date, as for instance e.g. HQ/3
123/01.01.08, would mean that the
voucher is to be traced in the accounts of 1st Jan. 08 under Pay
Master's Running Number 123. The Pay Master's number and the Cashier's number
shall also be noted on the respective CO7 for the guidance of the Pay Master's
Cash Book writer.
408. Pay Master's Cash Book: Immediately all CO7s are dealt with by the PMR Section
in the Headquarters and the Pay Divisions Pay Offices, these shall be passed
on, along with the relative vouchers and cheques, for entry in the Pay Master's
Cash Book maintained both at Headquarters and at the Divisions. Audited
vouchers will be passed to the Cashiers concerned through Bills Distribution
Registers.
(a)Balance on Hand: The Cashier’s Cash Book shall
be balanced daily and if any balance is left on hand, the same shall be carried over to the next day’s
account.
(b)Extra entries over Inter Divisional Transfers: The only debit
or credit, other than those for bills under CO7, are in respect of payments
previously passed to certain Pay Division, but subsequently requiring transfers
on the prescribed Transfer Form to some other Pay Divisions. Debit is taken for the refund as if for a new
CO7, and credit obtained through the Forwarding Advice for the Division to whom
the payment is transferred.
409. Distributing
Agency for Payment: For expeditious payments of claims, the
Railway has been divided into 04 Divisions and the Headquarters Pay Cell. Each
Pay Cashier attached to the division is in charge of a single Pay District, and
he is responsible for all payments promptly on his district.
410. Forwarding
Advice Form: Audited vouchers shall be passed on to the
Cashier concerned under Forwarding Advice, prepared in triplicate for Headquarters
payments separately for each Pay Division and in duplicate by Divisional
Cashier.
411. Dispatch
of Remittance to Cashier: Vouchers
for each Pay Division must be neatly folded into bundles and deposited into the
daily leather dak bag, along with the Forwarding Advice and Cheques. A telegraphic advice shall be sent to each
Divisional Pay Master in the case of regular trip payment bills
dispatched. It will, however, be
incumbent on Divisional Cashiers to arrange to receive the daily dak bag, and
if not received on any day he will wire for the same. The leather dak bag must be booked under Free
Service Way Bill from Headquarters. On
Divisions, the cheques and vouchers are handed over to the Cashier personally,
and acknowledgment obtained in the Divisional Cashier Cash Book.
412. Distribution
of Remittance among Cashiers
through Divisional Cashier: On receipt of dak from Headquarters, the Divisional
Cashier shall verify the contents and take debit for cheques received in the
Divisional Cashier’s Cash Book. Any
difference noticed in the remittance shall at once be brought to the notice of
the Divisional Cashier (Pay), Headquarters, Jaipur by wire. The remittance shall then be distributed
among the respective Cashiers and their acknowledgments taken on the credit
side of the Divisional Cashier’s Cash Book.
Any remittance not made over must be shown in this book as balance on
hand. On receipt of the remittance, the
Cashiers shall scrutinize all vouchers and cheques and return to the Headquarters,
through the Divisional Cashier, under a report, any cheque or voucher found
irregular or requiring payment on some other Division. The Divisional
Cashier shall maintain a Cash Book in which he shall take the entries of the
Headquarters Bills received by him for payment on a different pay district of
his division. These bills and amounts are to be handed over to the
respective Cashier, who shall enter these amounts in Column 7 and after payment
the same shall be shown in Column 14.
The paid voucher and unpaid amount, if any, shall be returned under
returning advice to the Divisional Cashier, who shall clear and return them to
Headquarters. All these transactions in column 7 and 14 by the Divisional
Cashier and Cashier must be attested by the signature of each.
413. Cashier’s Cash Book: On receipt of vouchers and remittances, Cashiers will immediately
acknowledge and take debit in the Cash Book. If for any reasons such as
inability to cash a combined cheque, etc., any remittance is withheld by the
Divisional Cashier, it shall be noted at the foot of the entries for the day,
as “Due” , and the Divisional Cashier’s initials obtained in support of the
entry.
414. Closing of Cashiers Cash Book: It shall
be understood that the Cash Book must be closed daily whenever possible. When Cashiers are on line, and have no Cash
Receipts or fully paid vouchers to be accounted for, though posting may be
made, the daily closing with totaling and balancing is dispensed with, subject
however, to the condition that the Cash Book must be closed in any case not
less frequently than once a week, and the cash balance verified and full
particulars recorded there in under the signature and date of the Cashier.
415. Accountal of Cheques outside Voucher
Liability: If any cheque is received from a payee directly by the Cashier,
it should be entered in his Cash Book immediately below the day’s closing in
Column 7. The cheque should be sent to
the Accounts Office, with a covering letter, for necessary amendment, after
entering it on the credit side in Column 14.
After correction, the cheque would be sent back to the Cashier with a
special entry in the Forwarding Advice and the Cashier shall take a second
debit entry in his Cash Book in Column 7 and on payment to the party in the day’s
closing he shall make a corresponding credit entry in Column 14. The Head
Clerk, Bills section, shall maintain a register showing receipts and disposal
of all such cheques.
416. Cashier’s
Rough Diary of Daily Cash on hand: Cashiers should record receipted vouchers in their Daily Diaries
on a day to day basis, according to PMR Nos, specifying the total amounts paid
under each CO6. On no account shall
entries in one lump sum be shown in the Diary.
When Cashiers are not engaged with making heavy payments, the
particulars of cash on hand should be recorded in the diary. If heavy payments are to be made, a remark to
that effect should be recorded therein.
417.
Rectification of Errors: Erasure of any kind in the Cash Book and Audit Vouchers are strictly
prohibited. Any corrections, if
necessary, shall be attested under initials and date in ink by the
Authority concerned.
418. Returning Advice: All bills when being returned to the Divisional Cashier
(Pay) Headquarters/Divisional shall be entered in a returning advice in
triplicate and duplicate respectively.
The entries of bills shall confirm as far as possible to the order of
Pay Master Running number, to enable the Divisional Cashiers’ Cash Book to be
completed in regard to “Date of Payment”, and the “Date returned to Accounts”.
419. Credit
Entry Stamp: All bills under
return must be enfaced with the credit entry stamp, with the required details.
Contractors bills paid at the Headquarters and Divisional Counters, or paid by
Registered Post or by Money order are exempted from the credit entry stamp and
the returning advice for these bills shall show the PMR number, date of
payment, and amount of each voucher.
420.
Unpaid Statements: Any item in a voucher remaining unpaid must be abstracted into the unpaid
statements. The entries shall be
continuous and show a separate total of unpaid in respect of each voucher. This statement is to be prepared in
triplicate and progressively numbered.
One copy shall remain with the Cashier, the second for the Accounts
Office, shall accompany the returning advice, and the third addressed and sent
to the Departmental Officer concerned.
When a statement is cancelled, a remark to the effect must be made at
the top of the next statement. The
column “Description of Bill” in unpaid statements should be carefully written
up, with the correct description of bills, such as “Wages” “Settlements”
“Special contribution to P.F.” “Settlement Wages” “Contractor Bills”, etc. All such returns shall be prepared separately
for Headquarters and Divisions and these statements shall be stamped indicating
Headquarters or the Division concerned.
421.
Remittance of Unpaid amounts to Divisional Cashier: All Cashiers including Headquarters Pay cell, as well as
Divisions are required to promptly hand over their unpaid amounts along with
the Returning Advice and unpaid lists simultaneously to their respective
Divisional Cashiers. Once the Divisional Cashier enters
the details in the prescribed statement of unpaid wages the Cashier will obtain
his acknowledgment in the Cashier’s Cash Book.
The Divisional Cashier (P) pays this amount to the Counter Cashier at
Headquarters, or into the State Bank/Local Treasury, through Challan receipts
with the returning advices of the cashiers’ concerned. When the unpaid amount
is in the form of the cheques, it shall be duly cancelled and returned to the
Divisional Cashier for transmission to the Accounts Office.
422.
Accountal of Unpaid amounts by the Cashier and Divisional
Cashier: Unpaid amounts
received by the Cashier and Divisional Cashier should be detailed in the
statement of unpaid amounts. The total
of these unpaids must also be recorded in the Divisional Cashier’s Cash Book,
after the day’s debit and credit entries, both at Headquarters and in the
Divisional Cashiers’ Office concerned.
423.
Submission of Cashier’s Accounts to Sr. AFA (Books)/Sr.
Divisional Finance Manager and Issue of Acknowledgements to Cashiers: Cashiers return paid Bills along with the returning
advice in duplicate for Headquarters and to the respective Divisional Cashiers
(Pay), directly. The Headquarters and
Divisional Cashiers (Pay) Offices verify the documents and post “Date returned
to Accounts” against each voucher entry in the Div. Cashier (Pay) Cash Book and
forward them to the Sr. AFA (Books) at Headquarters and Divisional Accounts
Office concerned, on the same day, by obtaining an acknowledgement in the space
provided in the returning advice the very day.
The receipt of Returning Advice is then signed, detached and returned to
the Cashier to be pasted in his Cash Book in support of the respective credit
entry.
424.
Inter District Transfer among Cashiers at the same
Unit: When a cashier receives intimation that a payee (passed
on a separate voucher) is transferred to another Pay District in the same
Division, the voucher and the money shall be made over to the Cashier, to whom
the voucher and money are transferred, both Cashiers taking credit and debit
entries in columns 7 and 14 in their Cash Books. After payment, the voucher will be returned
to the original Cashier taking entries in columns 14 and 7 respectively of
their Cash Books.
425.
Inter Divisional Transfers by Cashiers on Different Pay
Divisions: In such cases, the net amount payable must be credited at
once. The Sr. AFA(Books)/Sr. DFM/DFM
concerned will issue a Payment Authority to the Divisional Accounts Officer of
the Division, to which the employee has been transferred, authorising him to
arrange payment of the amount to the employee, and to raise necessary debit
against the Division issuing the authority.
426.
Inter District Payment on Extracts: When the same bill includes several payees to be paid on
other pay districts of the same Division, as both Cashiers are at the same pay
centre, the transfer will be effected by Extracts. If transfer of the voucher is found
necessary, both cashiers must take debit and credit in their respective Cash
Books in columns 7 and 14.
427.
Currency of Extracts from Bills: Extracts prepared from bills are current only for one
month. If any extract is not returned
with in the time limit, the issuing Cashier should report the matter to
Headquarters or the Division concerned, who will take up with the Cashier who
was to make the payment. When the
currency of an extract has expired, but payment is likely, the extract must be
returned to the issuing cashier for renewal under the unpaid system.
428.
Payment on Extracts from Unpaid Settlement: When intimation of an employee’s transfer is received
after submission of the unpaid statements, the Cashier will prepare an Extract
giving reference to the number and date of the unpaid statement. Before the
extract is issued, a suitable remark in ink withholding the amount will be made
on the unpaid statement. The Cashier paying Extracts from unpaid statements
should obtain recoupment from the Accounts Office concerned, advising the
Cashier who issued the extract, the date of Payment and the date and number of
Imprest Recoupment Statement. Payment on
these extracts is permissible only during the Cashiers’ time limit.
429. Limits
on Cashiers Authority for Payment of Unpaid amounts: Cashiers have authority to make payment of unpaid items
during the month in which the unpaid statement is issued, and in the following
month. This authority is strictly
limited to payment of ordinary unpaid wages, or unpaid bills of railway staff
and traveling allowance. To prevent any
payment of unpaid a second time, or after the time limit, Cashiers will pass
suitable remarks in ink on their unpaid statements, when any item is paid or
transferred to other Cashiers and, at the close of each month will also strike
off all time barred statements.
430. Payment
of unpaid settlements: Settlements,
special contribution to P.F., Contractor Bills, and other miscellaneous bills,
excluding payments of grants from the Staff Benefit Fund made through pay
sheets, when once returned unpaid are required to be passed under a fresh
accounts voucher. Payment of ordinary
unpaid wages and unpaid monthly bills of railway staff beyond the time limit of
the Cashier, similarly require fresh authority from the Accounts Office.
431. Payment
of unpaid amounts and Extracts to be met from Imprest Cash on Hand: These payments will be met from Imprest cash and other outstanding cash
and, pending recoupment, payee’s receipts will count as part of current cash
with the cashiers concerned. The cashiers have been provided with Imprest cash for payment of unpaid wages.
432.
Recoupment Bills for Unpaid Payments: For payment of unpaid wages, Cashiers will bill the
Accounts Office on recoupment forms, in which amounts paid must be recorded
individually. The bill supported by the
payee’s receipts should be sent to the Accounts Office, through the Division
Cashier (Pay) concerned, and will be passed as vouchers under CO7. As recoupment will take some time, the bills
may be sent as frequently as required, so that the floating cash balance may
not sink so low as to cause detention to regular payments.
433.
Cashier’s Liability: The Divisional Cashier for Headquarters and Divisional
Cashier (Pay) for Divisions maintain a Register called the Cashier Ledger
Accounts showing the daily position of each Cashier’s liability. The position is shown in three columns, i.e.
Debits, Credits and Balance for every working day.
434.
Periodical Return of Cashier’s Liabilities: The Cashiers will
submit a periodical Cash Book Extract on Weekly closings of their accounts on 5th,
14th, 22nd and 30th of each month, giving a
detailed position of outstanding accounts vouchers, unpaid liability, and
assets on hand. Particulars of vouchers
will be abstracted from the outstanding in the Cash Book in the order of
receipt, and compared with the bills actually on hand. The total of these vouchers must correspond
with the total liability shown in the Cashier’s Cash Book. This return will be closed under a
certificate as below :-
“Certified that I have this day
verified by actual examination the above assets for Rs …………..consisting of cash
and cheques amounting to Rs …………………….and cash vouchers Rs……….”
These returns must be
checked in the Headquarters Bills Section and the respective Divisional Cashier
(Pay) Office, and reconciled with the Cashiers’ Ledger accounts, checked by the
Division Cashier (Pay) Headquarters/Divisional Cashier (Pay) at
Division/Inspector of Cashier/Sr Cashier in charge of Pay Cell. These returns
and Cashier’s Ledger accounts register will
be examined and checked by the Sr AFA(Books)/Headquarters and the Sr.DFM/DFM at
the division.
435. Daily
Return of Cashiers’ Liability and Assets from Division Cashier (Pay): All Divisional Cashier (Pay) must submit a daily return showing first the liability of
all the Cashiers under their control, in the separate columns provided for each
Cashier. The Cashiers will then give the actual position of their cash,
and sign the return in token of acceptance of the position of their liability
and assets. The return will be verified
with the Cashiers’ Ledger accounts maintained in the Headquarters and respective Divisions.
436.
Statement of assets on payment days: When a Cashier at Headquarters of the units, is occupied with heavy
payments and cannot verify his Assets, he may record the Assets at the total
extent of his Liability, coupled with the remarks, “Payment in hand”.
437. Verification
of Cashiers’ Cash Balances: Cashiers are required to verify their cash balances on all days when
there are no heavy payments. Any
deficiency found must be made good at once, while excess should be credited to
the Railway.
(a) Cashiers’
accounts and cash balances shall be expected to be ready at any time for
surprise checks by the Dy CAO (C&P)/Chief Cashier or his
representatives. Such surprise checks by
officers or Inspecting Accountants of the Accounts and Audit Department are also
permissible on a letter of authority to be produced by them under the signature
of the Financial Adviser and Chief Account Officer or the Deputy Chief Accounts
Officer or the Divisional Accounts Officer of the respective Divisions. No other parties will, in Anaya
circumstances, be allowed access to the Cashiers’ cash or accounts, and
Cashiers are strictly forbidden to divulge to any member of the other
departments, or the public, information regarding the procedure for custody of
Cash. The inspecting Officials are required to sign in the Cash Book below the
inventory of the Cashiers assets recorded therein, with brief particulars of
any irregularities noticed by them. Instructions given by them will be in the
order Book maintained by Cashiers.
The frequency and
scope of the surprise checks will be as
follows:
(i)
By
Division Cashier (Pay): The
Division Cashier (Pay) should check accounts of each cashiers and verify the
cash on hand by actual count at least once a month.
(ii) By the Dy CAO (C&P)/ Chief
Cashier: He should conduct
a surprise check of the cash and accounts of one or more Cashiers at
Headquarters in a month so that the accounts of all the Headquarters Cashiers
will come under his check once a year.
In addition, he should also conduct surprised checks of the accounts of
the Cashiers working in Divisions when he is on tour.
(iii)
By the Sr. Division Finance Manager/Divisional Finance
Manager and other Accounts Officer who have pay offices attached to their
organisations:
The Accounts Officer should check the accounts of one or more
Cashier every month so that the accounts of all the Cashiers will come under
his check once a year.
The scope of surprise checks by the Dy CAO
(C&P)/Chief Cashier, Divisional and other Accounts Officers will be the
same as prescribed in Para 981 of the Indian Railway Code for the Accounts
Department, viz, the check should embrace a census of the bills in the
possession of the Cashiers and the counting of the cash with them.
In the Monthly Progress Reports submitted
by the Accounts officers and the Divisional Cashiers (Pay), mention should be
made of the number of such checks due in a month and the number of checks
carried out, together with reasons explaining why the check of any cashiers’
accounts has not been carried out.
438. Retention of Bills by Cashiers: All Pay bills must be returned to the Divisional Cashier
(Pay)Headquarters/ Divisional Cashier
(Pay) at respective Divisions strictly within a month from the date of their
receipt. All Cashiers must return their bills along with the unpaid amounts, if
any, likewise immediately when returning bill within the time limit prescribed.
439.
Divisional Cashiers’ Monthly Progress Report: The Divisional Cashier will submit a Monthly Progress
Report to the Officer concerned, i.e. Sr.AFA (Books)/Sr.DFM / Dy. CAO (Const.),
with a certified copy thereof duly countersigned by the controlling Accounting
units, to the Dy. CAO (C&P), Jaipur by the 20th of the following
month in the form as prescribed.
440. Period
of Retention of Records:
(i) Pay Master’s Cash Books are to be retained for 10 years
(ii) Divisional Cashier’s Cash Book and all Cashiers Cash Book
for 5 years.
(iii) Imprest Recoupment Books for 3 years. All other books and
return referred to in this
Section need not be retained for more
than a year.
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CHAPTER - II
PAYMENT PROCEDURE
501.
Programme of Payments: Under the provisions of the Payment of Wages Act, 1936, the programme of
payments is so arranged as to complete payments of staff within ten days of the
wage period. The Accounts Office will from time to time arrange for a suitable
revision of the programme if and when necessary, consistent with the
requirements of the ACT. The
programme laid down gives dates on which pay bills of staff of various categories
are due from Departments/Offices, from the Accounts Office, date of receipt in
the Pay Offices and the approximate date of payments. The Cashiers must make
every endeavour to pay the Staff on the scheduled dates. Bills of contractors
and others, which are receivable on any odd date in the month, will be paid at
the earliest opportunity. The Office hours for the Pay Office Branch are
normally from 10:00 to 17:30 hours from Monday to Friday
and 10:00 to 15:30 hours on
Saturdays.
502. Place of Payments: Payments should be made at the Pay-table and at the
usual place:-
(i) Administrative and District Offices:- From the pay-table provided at the office concerned.
(ii) Staff at Road Side
Stations:- From the Cashiers reserved
compartment handing over money and pay sheets to Station Masters on duty, after
taking his signature on the Summary Sheets.
(iii) Staff of Traction, Carriage and Sheds:- At the Sheds.
(iv) Junction stations and miscellaneous payments:- From the Pay-table
at the stations.
(v) Workshops Staff:- By the Tube system from the table provided in the
Workshops.
(vi) Engineering labor on line:- From trolleys generally. In rare cases
by Train service, where authorised.
(a) Payment of Inspectors,
Overseers, Inspectors of Works, etc. and their staff, in the office room of
such officials away from the station platforms is not desirable. Such payments
at Headquarters are to be made in the Divisional Cashiers and Cashiers Office
where provided, and on line from the reserved compartment provided.
(b) Cashier will from time to
time impress on the Witnessing Official the need for keeping order among the
staff, so as to prevent any crowding near the pay-table. If disorder is noticed
near the pay-table, Cashier will stop the payment, and report the matter to the
highest authority on the spot. Where a Cashier sees that pay-table is not
provided at a suitable place for payment, he will report the matter to the
Divisional Cashier concerned.
(c) Cashier should insist that Witnessing Officials should be present
during the entire course of payment. No
payment should be made in the absence of the Witnessing Official. However, if it becomes necessary for the
Witnessing Official to be absent from the pay-table for any reason whatsoever,
the payment should be suspended during his absence. If in an emergency the Witnessing Official
after commencing the payment is unable to complete it, he must certify all the
payments witnessed by him, and make arrangements with the authorities for
another suitable witness to continue.
(d) The Armed Police/Protection Force escorts, who are responsible for
the protection of cash should continuously particularly during payments be
vigilant through-out. They should not
leave the cash box unguarded under any circumstances whatsoever. If it becomes necessary for them to leave the
cash box to answer the call of nature, etc. they should go one at a time, and
under no circumstances must the cash box remain unguarded.
(e) In the course of payment, if the Cashier feels suspicious of foul
play or robbery, the payment should be suspended immediately, and the matter
should be reported the Witnessing Official on the spot. The cash should be counted on the spot in the
presence of the Witnessing the Witnessing Official, and the Cashier should also
ask the Witnessing Official to report the matter immediately to his
Departmental Officer, who may be available on the spot, to take further
action. A simultaneous report of the
incident should immediately be made the Police, and the Dy CAO (C&P)/Chief
Cashier/Divisional Cashier and the Cashier should on no account leave the
pay-table, unless the facts of the case are verified and recorded by the
Police, and the Witnessing Official. It
is obligatory on the part of the Cashier and Witnessing Official to take all
precautions to safe-guard Government Cash.
503. Witnessing Official: Officers submitting bills are required to mention
therein the number of district Cashier, the place of payment, the name and
designation of the officials before whom the payment will be made.
504. Witness must be a Literate Person: Should the Witnessing Official be unable write in
English, he will give the required certificate in his own language which will
be translated into English below the certificate by the disbursing Cashier. An
illiterate witness should not be accepted, and in such circumstances the
Cashier should refer the matter to the Divisional Cashier (Pay) to be taken up
with the Department concerned.
505. When no Witness is named: Where the name and designation of the Witnessing
Officials are not mentioned in a bill/voucher, the disbursing Cashier will call
upon some recognised person of the Railway Staff to witness the payment and the
lapse reported.
(a) When a payee signs in the
regional language, his signature should be translated into English. In such cases,
the amount should be entered on the receipt both in the regional language as
well as in English.
506. Arrangements in the absence of Authorised
Witness: When an officials
or subordinate named in a bill as a witness is from some reason on other unable
to attend, he will arrange to depute some other responsible Railway Official
for the purpose. This deputation will in the case of payment to Engineering
labor require the previous approval of the officer next above the specified
witness. Any case in which the Cashier finds such deputation arranged
recurrently must be specially reported to the Divisional Cashier (Pay)
concerned.
(a) Should an
officer or a subordinate named in a bill to witness payment be unable to depute
another, the disbursing Cashier will not pay the bill, except on the written
authority of the Officer signing the bill, or one of his assistants, who must
be a Gazetted Officer, to whom intimation of the fact will be given by the Cashier.
507. Responsibility of the Official
Witnessing the Payments:
The Witnessing Official will be responsible for the identity of the employees
paid in his presence and for correct payment of the amounts entered in their
favour in bills. When payment to illiterate staff is being made, the witness
should call out only the payee's name (excluding his father's name) from the
pay sheets, and the payee should in reply mention his own name, as well as his
father's name, which should be compared with the name shown in the pay sheets,
both by the witness and the Cashier to ensure payment being made to the correct
party. The witness and the Cashier should call out the amount payable to every
payee at the time it is made over to him. Any complaint of short payment made
on the spot should be settled with the full knowledge of the witness. No
complaints of shorts payment will be entertained after the payee has left the
pay table, nor any excess found in the Cashier's cash after completion of
payments, used for settlement of such complaints.
508. Cashiers to refuse payment in cases of
doubt: Cashiers must
take care that persons, who present themselves for payment, are as far as they
know really those mentioned in bills.
Should they, however, entertain any doubt, they will refuse payment
until the doubt is removed. A case of
one man answering to another man’s name should in no circumstances be passed
over, but must be reported to the Divisional Cashier (Pay) concerned.
509. Notice for Payment of Staff or
Contractors: Cashiers will
immediately on receipt of bill advice payees concerned the probable date he is
likely next to visit the place of payment. Payees residing at stations will be
advised on letter form or by telegram.
Those who are out of touch with station officials will be given postcard
intimations. Contractors are advised by
post and their payments are made on the delivery and presentation of post
card-cum-receipt forms properly acquitted.
510.
Notice
of Payment to Staff: Owing to Sundays
or holidays, the scheduled dates for receipt of pay bills are liable to slight
variation. As a matter of convenience,
the departmental witnessing officials will, therefore, be given previous notice
of the date of intended payment. Where
payment is intended at a definite hour or place, the notice should be
accordingly amplified. Payment at
Headquarters stations will be notified by letter or hand message and those at
out stations by wire. When an arrangement
of payment concerns several witnessing officials at the same place, all the
parties should be included in a combined message, such a message being
addressed to the Telegraph Master of the station.
511. Period of Notice: Monthly payments
(other than Engineering Gangs) do not require more than a few hours’ notice.
For Engineering Gangs, however, as far as possible, 48 hours' notice will be
given to the Witnessing Officials, and to enable this being done, the
Divisional Cashier (Pay) will advice Cashiers on Divisions by wire, the date
pay bills are dispatched.
512.
Absence
of Witness on Pay Day: Cashiers must be very careful to see that the
engagement once arranged is kept. When
on arrival at the appointed place, a Cashier finds that the witnessing official
is not present, he will immediately address him by letter or wire, as may be
necessary, and ask him when he may be expected.
He will at the same time report the facts to the Divisional Cashier
(Pay) and proceed with further payments as far as may be possible, pending
reply from the Witnessing Official.
513. Cashier's or
Witness's inability to attend on Pay Day: Should a Cashier witness after giving notice of payment find
that he will not be able to meet the Witnessing Official at the appointed date,
he will immediately telegraph or write, as may be necessary, to the Witnessing
Officials telling him of his inability to attend, with a proposal of another
date for payment. On receipt of the Witnessing Officials acquiescence, the
Cashier will adjust his subsequent engagements accordingly.
(a)The same
procedure will be observed by the Witnessing Official in case of his inability
to attend, and it will be binding on the part of both the Cashier and the
Witnessing Official to reply immediately to each others notice.
514. Stamped Receipt: All staff on
monthly or daily rated pay are required to give a receipt, which when the gross
amount exceeds Rs. 5000/- is to be on 1 Rupee revenue stamp. Literate staff
must sign. Left hand thumb impressions will be taken from illiterate payees
(men), and right hand thumb impressions in case of illiterate (women), by the
witnessing officials and authenticated under his initials. On special bills
such thumb impressions must also be specified. "Left/right hand thumb
impression of ....................................". Cashiers have authority
to refuse payments where the signature or thumb impressions are not
satisfactory.
(a) If
a blurred or an indistinct impression is made in the first instance, a second
clear impression should be taken close to it, but not over the former.
515. Affixing of Stamps on Pay Bills:- Cashiers will hold a sufficient stock of 1 Rs. revenue
stamps required for use on the pay bills. Before commencing payments such
stamps should be affixed against every item payable exceeding Rs. 5000 (Net
amount payable), the value of the stamp being recovered at the time of payment.
When the signature column of the pay sheets has insufficient space for affixing
the required number of stamps, the complementary number of stamps may be
affixed elsewhere in the body of the same pay sheet, such stamps, however,
being cancelled under cross line to prevent their misuse.
516. Receipts exempted from Stamp Duty: The receipts exempt from stamp duty are:
(a)Receipt given by or on behalf of Government.
(b)Receipt for interest on Government Securities.
(c)Receipts on postal Money Orders acknowledgements.
(d)Receipts for withdrawals from Post Office Savings Banks.
(e)Receipt given by a Railway or an inland Steamer Company for payments
made to it on account of freight and fares, and for incidental charges, such as
loading, unloading, delivery, carnage, haulage, warfare, demurrage, etc.
(f)Receipts for any payment for money without consideration such as
receipts for Grant-in-aid bills, and for fees paid to Barristers-at-Law.
(g) Receipts granted by Co-operative Societies.
(h)Receipts for Education Grant-in-aid bills paid to Schools.
(i)Acknowledgements of amounts received on account of Imprest recoupment.
(j)Receipts given by a Railway Company or Administration or an inland
Steamer Company, for money received from another Railway Company or
Administration, or inland Steamer Company, or from a Tramway Company or other
carrying Company, in connection with
payment for through traffic transactions.
(k)Receipts for payment made to workshops staff by tin-tubes system.
517. Certificate on Pay Bills: When payments on monthly pay bills, are in progress, the
Witnessing Officials will attend every individual payment made and fill in the
certificate printed at the foot of each page immediately it is completed. All
person not paid on the page will be marked as such, and the witnessing official
should also be required to state briefly in each case the reason for
non-payment. The number of unpaid employees so marked must be correctly entered
in the certificate at the foot in the hand writing of witnessing officials and
the certificate completed by the Cashier under the signature of both with
dates. Should all men entered on a page be paid without exception, the word
"Nil" is to be inserted in the place for the number of unpaid
employee Certificates on pay bills of running and other staff, whose payments
are not continuous, may be filled in when payments are over, but in such cases,
each payment must be attested by the witness and the payees receipts dated.
518. Completion of Certificates: On
Interruption to Witnessing Arrangements: If due to any emergency, the witnessing official after commencing
payments be unable to complete them, it will be bindings on him to certify all
payments that he may have witnessed and to make arrangements for another
suitable witness to continue his duties. Should the witnessing official become
physically disabled to do this, the Casher will report the matter at once to a
higher authority, and have the necessary certificates completed by the next
authorised witness, after such enquiries as the latter may think fit. Any incident in which a Witnessing Official
either fails voluntarily, or otherwise to sign certificates to payments
actually made, should immediately be reported to the Divisional Cashier (Pay)
by the Cashier concerned.
519. Payment after certification: If any staff are paid after the certificates are closed, their receipts will be taken on the pay bills. The
Witnessing Official will cancel, under his initials the original remark
"Not Paid" and furnish a supplementary certificate at the foot of the
page as "One since paid" with signature, designation and date.
520. Difficulties in payment of Special Vouchers to
be reported: Cashiers are expected to make every effort to
Pay Staff or contractors, etc. without any undue delay. If any payments in respect of Settlements,
Contractors bills, etc. are not effected within there weeks of the receipt of
the voucher, Cashier must refer the matter to the Divisional or other offices from
which the claim was preferred. Any known
reason for non-payment should be communicated to the offices concerned, and
their further instructions called for.
In the absence of a reply within a week, from reference, or on receipt
of information that the payment is not likely to be made, the assets may be
credited to the Railway, and the voucher returned to the Divisional Cashier (Pay) concerned in the usual course.
521.
Intimation regarding Transfer of Staff: With a view to accelerate payments, departmental offices
will send intimation of any transfers direct to the Cashiers from whose
districts the employees are transferred. In exceptional cases, such intimation
if given by literate employees direct may be entertained, provided that the
payment is to be made through a Railway Official at the Railway Station.
Cashier will in no case act on an intimation from an illiterate person, unless
it is countersigned by his immediate superior.
(a) When assigning
reasons for non-payment, Witnessing Officials are expected to intimate
transfers by suitable remarks on Pay Bills.
As soon as it comes to the notice of Cashier that a person, whose money
is in his hands, has been transferred from his district, he will immediately arrange
the payment as described in the case of transfers.
522. Where Witness may be dispensed with: After staff payments, on ordinary pay day if the Cashier
is satisfied as to the identity of the party who signs in English, the Cashier
may pay on his personal responsibility without a witness. This only refers to ordinary monthly
payments.
(a)Settlements or
other special payments must not be made
without a witness, or a letter of identification from competent authority.
523. Letter of Identification: A letter of identification must clearly state that the
bearer of the letter is the payee named as entitled to payment of the specified claim. Any such
letter if not produced in reasonable time (judging from the place and the date
of issue) will be returned with a remark suggesting renewal.
(a)When a Final settlement is authorised under a letter of
identification, the Cashier may accept any Railway Official for a witness, if
no departmental witness is provided.
Where, however, several payees are mentioned in the same letter, or when
a letter includes specimen of the payee’s signatures or thumb impression, which
can not be verified, the Cashier may demand from the issuing Officer a
departmental witness to identity the payees and witness the payment.
-0-
Chapter- III
Indirect Payment
601. Recoveries from Staff: Cashiers are prohibited from making any deductions from
the dues of an employee for payment to private individuals.
602. Recoveries Creditable to Railway: When a Witnessing Official desires to make any recovery
permissible under the Payment of Wages Act 1936 and creditable to the Railway,
the Cashier will have such recoveries noted on the Pay-bill, under the
witnessing officials dated initials, and will account for the withheld amount
in the unpaid statement under a suitable remark. In support of these
recoveries, a statement should be obtained from the witnessing official and
submitted with the unpaid statement for information of the Accounts Office.
603. Attachments: Should a Cashier receive an Attachment Order from a
Court against Railway employees or others, he will not make any deductions at
all, but send the same to the Divisional Cashier (Pay) to be forwarded to the
Accounts Office.
604. Payments of Wages to Nominees: Cashiers shall not make payment of the dues of one
employee to another, except on the written authority (stamped where necessary)
of the person billed for, which will be attached to the bill in support of the
Payment. The nominee will be required to sign, with designation and date on
original bill for the payee, whose name and designation he should also record,
adding "As per Pay Authority attached".
(a) Where the
Cashier is making payment on an Extract, the nominee's acknowledgement would be
taken on the extract, similarly.
(b) The essentials
of the Pay Authority are:
(i)
It should not have
been executed on a date prior to the period
of payment.
(ii) The payee's
signature should agree with the name in the
audited voucher, and witnessed by a
responsible Official.
(iii)
The nomination should be under the same signature as on the
receipt.
(iv) The nominee
must be a person other than the one who
witnessed the Payee's signature.
(v) Nomination
conveyed under a thumb impression must be
witnessed by the payee's immediate local
superior, and the
nominee should also be a permanent Railway
employee.
(vi) Pay Authority
should be countersigned by the immediate
superior of the Railway employee or by
the witnessing
officials named in the bill.
(c) Cashiers are
expected to exercise close scrutiny over Pay Authorities in all details. Where
this work and the removal of stamps already affixed to the Pay Bills interferes
with the expeditious disposal of payments, the nominee should be asked to apply
after payments on bills in the ordinary course are completed.
(d) Where a
Railway servant is on leave, a Life Certificate will be necessary to be
produced before payment can be made to the nominee.
605. Pay
Authority permissible in Exceptional Cases:
Payments should as
rule is made direct to payees. Any
attempt to bring Pay authorities into general use is to be discouraged. Cashiers noticing instances in which the
concession is repeatedly availed of by any party shall report the matter to the
Divisional Cashier (P).
606. Life Certificates: The Life Certificate should be signed by some person
exercising the powers of a Magistrate under the Criminal Procedure Code or by a
Registrar or Sub-Registrar under the Registration Act, or by any pensioned
officer, who before retirement exercised the power of a Magistrate, or by a
Chaplain or any Gazetted Officer of Government or by a Munsiff or any person
holding a Government title, or by a Registered Medical Practitioner giving his
registration number on the certificate, or by a Police Officer in charge of Police Station, with the official
seal.
607. Payment of Nominees of Claims other than
Wages: The procedure
described previously applies to payment of monthly salary bills only. For
payment of special claims, such as Settlement, Special Contribution to
Provident Fund, etc. the nomination must be executed on Rs. 10 stamped paper
and the authority must specify the particular claims, which are intended to be
paid to the nominee. These authorities must also have been witnessed by responsible
persons, preferably Government Officials.
608. Payment of Wages to Employee’s Relatives: Monthly wages are expected to be paid to the employees
direct; but in exceptional cases, if the District Medical Officer certifies as
to the employee's inability to draw pay and the District Officer or another
responsible person vouches for the identity of the employee's wife, Cashiers
may make payment to the wife or another person considered by the District
Officer to be entitled to receive such pay.
609. Payments to Relatives of Deceased
Employees: Pay and other
allowances claimed on behalf of a deceased Railway servant can be paid without
the production of the usual legal authority in the following cases:
(i) To the
extent of Rs. 500 under the order of a Gazetted Officer responsible for the
payment, after such enquiry into the right and title of the claimant, as the
sanctioning authority may deem sufficient. The prescribed form is to be used in
all cases in which the amount due, including Special Contribution to Provident
Fund, does not exceed Rs. 500.
Note:
(a) Pay and other
allowances referred to above include refund of rent, water-tax, reimbursement
of medical charges, fees, and all legitimate dues of the deceased Railway
servant.
(b) The limit of Rs.
500 prescribed above refers to the "Net" and not the
"Gross" amounts.
(ii) For the excess over Rs. 500 under the orders of
the Railway Board on the execution of an Indemnity Bond in the form prescribed
with such sureties as they may require, if they are satisfied of the right and
title of the claimants and consider that undue delay
and hardship would be caused by insisting on the production of Letter of
Administration. The sureties accepted for such bonds should be of proved
financial stability to meet the obligations undertaken. In case of doubt,
payment should be made only to the person producing legal authority.
610. Payment
to Bank on behalf of Officers: Gazetted Officers of the Open Line have the
option to receive direct payment (wholly in cash or wholly by cheque), or to
have their salaries paid to a recognised bank at their headquarters stations or
at the headquarters of the Railway. Gazetted Officers of the Open Line at whose
Headquarters no banking facilities exist as also Gazetted Officers attached to
Construction and Survey are allowed the additional privilege of having part of
their pay paid into a Bank, and part in Cash to them. Should the part payment
in cash exceed RS 5000/- a stamped receipt will be taken from the Officer in
addition to the stamped receipt of his bank for the part paid to it.
611. Bank
receipt: The Pay Office will forward
the salaries of officers to the Bank concerned, under an advice, accompanied by
a cheque covering the amount. The Bank’s
receipt, (which must be stamped should the payment exceed RS 5000/-) will be
attached to the Pay Bill.
612. Special vouchers
payable to Railway Officers: When under an audited voucher cash or cheque
is payable to a Gazetted Officer of the Railway in his official or private
capacity, the Cashier should send an advice on the prescribed form requiring a
proper receipt and nomination. Such nomination should not be in favour of an
illiterate person.
613. Payment to Attorneys:
Contractors at times require payment to be made to their representatives
authorised under Power of Attorney. The essentials of this document are that it
should be (i) duly stamped, (ii) registered by Government and (iii) explicit as
to the privilege of receiving payments and passing receipts by the stated
Attorney. The Heads of Departments should get all Power of Attorney vetted and
certified by Railway's Solicitors before these documents are registered in the
books of the Administration and acted upon.
614.
Attorneys to Contractors payable at Railway stations: Departmental offices preparing bills of contractors
payable at Railway stations are required to give on each bill the name of the
Attorney (if any), in addition to the name of the Principal, so as to enable
payment to either. Cashiers have no
authority to make payment to an Attorney not mentioned in the bill, even if a
Power is produced at the time of payment.
615. Acknowledgement
signed by Contactors representatives: Acknowledgements signed Per Pro require the support of a Power of
Attorney, which should be called for if such Power has not already been
registered in the Cash and Pay Office.
a.
When, however, a
payment is acknowledged by a Partner, or Manager of a concern, no Power of
Attorney will be required. For payment
to firms or other bodies, acknowledgments signed by a responsible
representative, such as, Accountant, Secretary, Minimum, etc may likewise be
accepted without a Power of Attorney.
616. Postal Payments: Payments to be made outside the limits of the Railway
will be arranged by cheques, drafts, or money order. Drafts and cheques will
always be forwarded under registered covers. The number on the post office
receipts must be duly noted in the Cashier's Cash Book, and receipts carefully
pasted to the vouchers.
617. Receipt
for Postal Payments: For payments by
Money Order, the payees’ postal acknowledgment is legally sufficient, and no
other receipt need be insisted on.
(a)For any other mode of payment through
post, i.e., cheques, etc., receipts should as a rule be called for in advance
of actual payment; but advance receipts may be waived in respect of firms and
other bodies, who have recurring dealings with the Railway, and can be depended
upon to furnish proper receipts promptly.
Instances of expected receipts not coming to hand in due course should
be taken up, and if no satisfaction is forth coming an advance receipt may be
insisted on for future payments.
618. Government
Drafts: These are obtainable from the Reserve Bank of India
619.
Money Orders: Payments to Railway employees by Money Order will always be made at
their expense. Charges on Money Orders
to contractors, etc., if they are entitled to full payment at their places,
will be borne by the Railway. The
payee’s acknowledgment should be attached to the bills on which remittance was
made; but if this acknowledgment is not received when the bill is to be
returned, the postal receipts should be pasted to the bill, and payee’s receipt
when received should be pasted to an extract already kept on the prescribed
form, the bill having already been cleared with in the prescribed time-limit,
and sent to Accounts through the Cashier/Divisional Cashier (Pay). Such payments by money order should be
recorded in the Money Order Register, maintained for the purpose.
620. Undelivered
Remittances: When a Money
Order to an employee is returned undelivered, it will be accounted for as
Unpaid, if the bill is still on hand, commission charges being recorded under a
suitable remark. When the remittance is made from unpaid statement, and is
returned, the Money Order commission should be billed for through the imprest
statement, the postal coupon and an extract from unpaid statement being sent to
the Accounts Office in support of the claim.
621. Money
Order Receipts: The purpose of
the remittance should be briefly stated by the sending Cashier on the
acknowledgment portion of the Money Order form, in continuation of the printed
entry “Received the sum specified on the reverse on …….” If the Payee’s
acknowledgment is found to be defective, or not received in due time, the
postal authorities should be addressed promptly (within a fortnight latest) for
a correct receipt or certificate of Payment in terms of directions in the
Postal Guide.
622. Un-remittable
Balances: When the amount
payable cannot be wholly included in a postal remittance, the un-remittable
balance should be accounted for as “unpaid” the unpaid statement bearing the
remark “Balance un-remittable by post”.
623. Insured
Remittances: Payment by
currency notes under insured post will not be undertaken by Cashier. This mode of payment is subject to risks.
624. Work
Shops Payments: The major Mechanical Workshops, and Carriage and Wagon
Shops, are paid by Tin Tubes Systems by a body of Account Payment Clerks of the
Workshops/Stores Accounts Offices at these or nearest stations, deputed for
this purpose each month.
(a) The Sr. Cashier In-Charge of Workshops payments
should encash the cheques on the day preceding the date of payment. On receipt
of the denomination of currency statement, due by 12 hours latest on the day
previous to the date of payment, he will obtain small denomination of
currency/coins from the Bank. With the help of the Cashier deputed, he will
count the small denomination of currency/coins, and then arrange to separate
the currency notes/small coins of different denominations duly counted according
to Pay points, in accordance with the denomination of currency/coins statement,
and put them into sealed bags, which will then be placed in Wooden Boxes. The
Boxes will be deposited in the Strong Room overnight, the keys being retained
by the Cashier In-charge of workshop payment.
On the day of payments, all Cashiers will attend at 07.30 hours and
accompany the boxes in the Van to the Workshop escorted by Armed
Police/Protection Force Escorts provided for the purpose.
(b) For
Workshop payments, the cash brought to the workshops will be handed over
against proper receipts to the Account Payment Clerk, one for each pay point,
detailed by the Workshop Account Officer to fill in the tin-tubes and make
payments. These tin-tubes will be filled in the presence of the Charge man and
then placed in the cages of the trays allotted separately for each payee.
(c) When the trays are filled, they will be placed
in the boxes allotted for the particular shop. The boxes will be locked under
double locks, one key being with Accounts Payment Clerk, and the other with the
Shop Charge man. The locked boxes will remain at the site of filling and in the
custody of the Armed Police/Protection Force escort until the hour of payment.
The Accounts Payment Clerks will then accompany the boxes to the pay points and
make payment to workshops staff and in the presence of the Shop Foreman.
(d) The Sr. Cashier in charge of the
Workshops payments should received all unpaid amounts from the Account Payment
Clerks the same evening after payments and the names and the tickets numbers of the absentees and unpaid amounts due to them
must be duly listed, and acknowledgement given to the Accounts Payment Clerks.
Unpaid staff may be paid as usual the next day in the presence of the Foreman obtaining
payee’s acquittance on revenue stamp, if the net amount exceeds Rs. 5000.
(e) Smaller Workshops Units are paid by the
Cashier in the presence of the Foreman who witnesses the payments.
-0-
CHAPTER- IV
GENERAL INSTRUCTIONS FOR CASHIERS.
701. Civility
to Staff/Contractor: Cashiers are required to be courteous in the
discharge of their duty. On occasions,
when in the enforcement of rules and regulations, a payee is not satisfied; the
Cashier should refer him to the witnessing official, requesting the latter to
deal with him. The Cashier will,
however, keep a memorandum of every such incident, so that in case of future
reference, he should be able to satisfactorily explain his position.
702. Private Cash: Cashiers will under no circumstances keep Government
Money at their private residence nor must private money be mixed with public
funds on any pretext whatsoever.
703. Custody of Keys : Cashiers will take particular care of the keys of their
cash safes and boxes and will always keep the keys in a leather wallet on their
person. When owing to illness these keys
have to be sent to the office to prevent interruption to payments, the keys
must be sent with a reliable person in a sealed cover. Should the keys under any circumstances pass
into the hands of a third party, the matter should immediately be reported to
the Divisional Cashier (Pay), with a view to the levers of the safe being
changed and new keys made.
(a) On no account are Cashiers allowed to keep duplicate keys
of the safes and boxes in their charge.
To prevent misuse of duplicates keys, the Dy. CAO (C&P)/Chief
Cashier/Sr. DFMs will arrange for all such duplicate keys being obtained
through the Divisional Cashier (Pay) concerned, from all Cashiers in sealed
envelopes (cloth/thick paper). He will
scrutinize them, check the particulars thereon and enter them up in a Register
maintained up-to-date. The sealed envelopes will be locked in the strong room
under double lock by the Dy CAO (C&P)/Chief Cashier and Divisional Cashier
(Pay).
704.
Specimen Signatures of Cashiers: Cheques covering cash payments at Headquarters/Divisions are drawn in
favour of the Divisional Cashier (Pay) and are endorsed to the Cashiers
concerned. Specimen signatures of
disbursing Cashiers are to be supplied by the Divisional Cashier (Pay) to the
Banks/Treasuries from where the cheques are to be encashed to secure encashment
by right parties. Such authorities
issued to the Banks or Treasuries should be serially numbered and a careful
record maintained.
705.
Encashment of Cheques: All cheques are
drawn against batches of monthly bills and miscellaneous petty bills and will
be endorsed to the disbursing Cashiers, who are required to present them at the
Banks/Treasuries direct, i.e. without an endorsement to a third party. Encashment through Armed Police/Protection
Force Escorts and Peons are strictly prohibited.
a.
Cashiers who
present the cheques at the Bank should on no account leave the bank without
receiving the cash. It is forbidden for
Cashiers to present the cheques to the Bank, and for another Cashier to bring
his cash from the Bank. Encashment of
cheques should always be done in the forenoon, with a view to provide
sufficient time on return for his other duties, accountal and preparation for payment,
etc. Every Cashier should proceed to the
Bank and obtain his own cash, but if under unforeseen or special circumstances,
it is not possible for him to do so, then the Divisional Cashier (Pay) may send
another Cashier, but such transactions should always be recorded in a special
book maintained for the purpose.
b.
When cheques are
encashed by Cashiers, they should personally verify the correct amount received
from the bank. At tthe Bank counter, the
Armed Police/Protection Force Escorts should be specially alert to prevent
railway cash being stolen by pick-pockets, or robbed by desperadoes or dacoits.
Cashiers should also see that no cash taken over is left behind at the counter,
and thereafter lock the same carefully in the cash box.
c.
Cashiers are forbidden
to carry and bring cash in canvas bags, and to utilize the Armed
Police/Protection Force Escorts in handling Government cash.
706.
Associating Cashiers in encashing cheques of other
parties: Cheques issued by the Railway in favour of contractors,
Staff, private parties, etc. must not be endorsed in favour of the Cashiers.
Cashiers are strictly forbidden to accept any such endorsements, etc., in their
favour by payees on cheques drawn by the Railway and/or undertake to encash
these cheques or to associate themselves in any manner in the realization of
any Railway cheques issued in favour of the contractors, staff, private
parties, etc. Cashiers are also debarred
from identifying payees at Bank or attesting their signature or thumb
impressions for purposes of realization of cheques issued by the Railway.
707.
Cash to be used for Payments: Cash
payments will, as a rule, be made in as few notes and coins as possible, notes
of higher denominations nearest to the amount payable being used. Cashiers should, however, use discretion and
issue notes of Rs 10 and 5 at least to some extent of the total pay. Cashiers should not undertake to exchange
notes once paid to staff for notes of smaller denominations or coins while
payments are in progress.
708.
Provision of Coins for Payment: Every
Cashier will keep a statement showing quantities of notes and coins required
for different tours. This information
should be recorded in the District Order Book.
The requirements should be revised in the light of experience. As a rule Banks and Treasuries need not be
advised in advance regarding cash requirements; but when the date for
encashment of cheques is unduly accelerated or retarded, the Bank and Treasury
authorities should be advised to enable them to meet the altered demand.
709.
Escorts for Cash in Transit: Cashiers must take with them two Armed
Police/Protection Force Escorts when going to the Bank/Treasury for paying in
or for encashment of cheques. Before
leaving the bank or treasury they should satisfy themselves that the amount of
cheques encashed has been correctly taken over.
While at the bank or treasury Cashier should post one of the Armed
Police/Protection Force Escorts at some distance away to watch the cash. The cash will then be brought to the pay
office (at Headquarters/Divisions) by Cash Van/Vehicle. The Armed Police/Protection Force Escorts and
the Cashier must accompany this cash, which on arrival will again be verified
in the Pay Office before it is secured in the Strong Room.
710.
Advice of line payments to Divisional Cashier (Pay): The Divisional Cashier (Pay) including Headquarters, will
maintain a Movement Register of all the Cashiers under him in which all
Cashiers, at the time of proceeding on Line for payment, will enter the date
and train by which they will proceed, with brief programme of their tour, and
their expected date and train of return to their respective headquarters. If due to any unusual circumstance, a Cashier
is detained on line beyond the scheduled programme, he must at once intimate
the Divisional Cashier (Pay) by telegram the cause of his detention.
711.
Sealing of Safes: The Cashier must secure their cash boxes in
the lockers provided in the Strong Room at the respective
Divisional/Headquarters. Except during
working hours, these lockers will be sealed by them every evening after locking
the cash. The seal should be impressed
on thin wax. A record in this connection
would also be maintained. While
depositing or removing the cash boxes in the strong room, the Cashier must be
accompanied by both the Armed Police/Protection Force Escorts.
a.
All
Cashiers while depositing and removing their cash boxes from the Strong Room
must, on each occasion, make necessary entries in all the respective columns in
the register provided in the Strong Room, in the presence of the
officer-in-charge of the Guard of the Strong Room, who will also sign with the
date in the required column. The
officer-in-charge of the Guard will be responsible to see that the Cashiers are
always accompanied by their two Armed Police/Protection Force Escorts, and that
all the entries required are made in the register. Without both requirements
being fulfilled, the Guard will not permit the cash box being deposited or
removed by the Cashier. In the event of
any dispute, the Police/Protection Force Guard will bring the matter to the
notice of the Divisional Cashier (Pay), and if he is not on duty, the Station
Master, who will report it to the respective Divisional Finance Manager
concerned, and the Financial Adviser and Chief Accounts Officer, North Western
Railway Jaipur. The Guard will also
immediately satisfy himself that the Strong Room is properly closed and locked
on every occasion by the Cashier.
b.
The
Cashiers at Headquarters will deposit their cash boxes in the Cash Office Strong
Room at Division.
c.
When
the Cashiers are on line and halt at a roadside station, the cash box shall be
kept in the Station Master’s Office, either in the embedded safe provided for
the purpose or chained to the embedded iron ring provided and the padlock
sealed. An acknowledgment should always
be obtained from the Station Master in the book provided for the purpose.
d.
Hours of Payments:
Payments are as a rule permissible only between sunrise and sunset. But
Cashiers have authority to use their discretion, in very exceptional cases, if
payments cannot be effected, if not made beyond these hours. The actual hours
of payment shall be given in the Cashier daily diaries and T.A. Journals.
712. Cashiers
Daily Dairies: Cashiers are required to maintain Daily Diaries of movements
when on Line or engaged in making payments at their Headquarters. These diaries must be submitted to the
respective Divisional Cashier (Pay) on 10th, 20th and the
last day of the month. Full details of movement, timings and particulars of
work done on line and at Headquarters shall be given.
713.
Payment at Private Residence: Cashiers are
strictly prohibited from effecting payments at private residences of staff or
contractors, etc. In exceptional cases,
where departmental officers desire payment to be made to a person, at their
residence, owing to extreme illness or physical incapacity, and the payee is
agreeable to pay suitable charges for conveyance, the Cashier will effect such
payments in the presence of a departmental witness and the medical attendant of
the payee. Payment must not be made if
the payee is unconscious, or obviously incapable of understanding the nature of
the transaction.
714.
Accuracy of Payees Signatures: Particular care should be taken to see that payees
sign their names as entered on bills.
Cashiers are authorised to refuse payments where this requirement is not
complied. If relief is sought by any
payee in such cases, he should be asked through the witness, where necessary,
to refer to his Divisional Officer to authorise necessary correction in the
bill. The authority for correction in
the given name of the payee will require previous approval of the Accounts
Office, if the payment is to be made on a bill other than monthly wages, or
even for wages, which are payable from unpaid statement.
715.
Reserved Accommodation for Travelling Cashiers and
their Escorts on Duty: Cashiers, when on duty, must travel with Cash
in the compartments reserved for them, along with their two Armed
Police/Protection Force Escorts, and Peon where provided. Under no circumstances shall the public be
allowed to enter the compartment or the Cashier and both Armed Escorts be away
from the Cash.
(a) While
traveling in the reserved compartments they shall invariably secure their cash
box to the seat of the carriage by means of the chain and pad-lock.
(b)
In exceptional
cases, where no accommodation can be found in a sleeper class compartment, or
in the brake van, or in unoccupied driving compartment of trains, Cashiers are
allowed to travel in Upper Class compartment of trains, when they are on duty,
with cash and Armed Escorts. Similarly, on the Main Line
trains on BG and MG, Cashiers on duty with Cash and both Armed Escorts may
travel in Upper Class Compartment from intermediate stations to destination,
reporting the facts to Station Master and Guard for non-provision of reserved
compartment.
(c)
While paying Engineering Gangs on Trolley,
Cashiers should take cash just exceeding and sufficient for their requirement
as far as possible. While loading or unloading the Cash Box, greatest care and
vigilance must be exercised.
Night Halts
on Line: Cashiers, when on payment tours on the
District, must stop at the station of halt and not leave it.
716. Emergencies: Cashiers must not proceed to any locality, or
even a place in the Railway premises with cash, where there is reason to
apprehend danger. Should any contingency
arise either at the Headquarters or on Line, and the Cashier is unable to
decide upon the safe course of action, he should seek the protection of the
highest Railway Official and at the same time wire to the Dy CAO
(C&P)/Chief Cashier/Sr. DFM/Divisional Cashier (Pay).
717.
Custody of Accounts Vouchers: Pending return of vouchers to the Accounts Office Cashiers are
personally responsible for the custody and good condition of all vouchers under
payment. Vouchers must not be allowed to pass into the hands of any unconcerned
party. While being dealt with by the witnessing officials or payees, vouchers
must remain within sight of the Cashiers, so as to preclude the possibility of
any attempt to tamper with entries therein. Excepting the witnessing official,
no employee should be permitted to see or note down the particulars of pay etc.
of another. The vouchers will in no case be shown to any outsider, or any
calculations therein communicated to such persons. Any breach in this respect is liable to
serious punishment.
718. Loss of Bills: In the event of a
loss of salary or employee’s pay sheets containing several names, which should
be extremely rare, the following instructions shall be carefully followed:
(a) If no payments in a bill have been made at all
at the time the bill is lost, Cashiers shall immediately return the amount of
the bill to the Accounts Office with unpaid statement and report the facts at
once to the Dy CAO (C&P)/Chief Cashier/ Divisional Cashier (Pay)/Accounts
Office. The Accounts will obtain a duplicate copy of the bill from the Bill
Preparing Officer, and on receipt of the same duly re-passed, payment may be
made by the Cashier.
(b) If payment of a bill has been partly made
before the bill is lost, the Cashier should retain the balance of the amount
unpaid and will at once report the loss with facts to the Dy CAO
(C&P)/Chief Cashier/Divisional Cashier (Pay) and Accounts Office. The
Accounts Office shall call for a duplicate copy of the bill from the bill
Preparing Officer and on receipt of the same, will effect the remaining
payments. The responsibility of making double payments to those payees, who
have already been paid, will rest entirely with Cashier concerned. A
certificate that payees have already been paid shall be obtained on the
duplicate copy of the bill from the witnessing officials.
(c) In Case of bills lost in Pay Office before
dispatch to the Cashier for payment, it will devolve on the Pay Office
concerned to immediately return the amount as unpaid, and at once furnish the
necessary certificate.
(d) Where bills are lost by Cashiers after payment,
it shall be necessary for the Cashiers concerned to immediately intimate loss
and furnish a certificate, in which the CO6 and CO7 numbers and dates and
payees name and amounts are stated, and also a clear certificate from the
Witnessing Official to the effect that "From records it is found that
payment was made on date .......................... in my presence". Both
Cashier and Witnessing Official will sign the certificate, giving designation,
station and date.
(e) Bills lost in the Pay Office after payment and
on receipt back from Cashiers will be dealt with in the same manner.
719.
Custody of Cash while going on line and Returning to
Headquarters: The Cashiers and
their two Armed Police/Protection Force Escorts and Peon must be present on
duty half an hour before the departure of the train, to enable the cash from the
Strong Room being removed to the reserved compartment well in time, and to
permit the safety arrangements, like bolts, catches, etc. being examined and
found in order from the safety point of view, or enable their being attended
to, if required. If any defects are
found, immediate steps should be taken to report the matter to the Station
Master and staff on duty, and have the matters set right. Likewise, the Cashiers immediately on return
to their Headquarters will lock the Cash Box in the Strong Room, and have the
vouchers and other railway properties secured.
If the return of
Cashiers to their Headquarters is at an hour inconvenient for such transfer,
the Cashier and the two Protection Force Escorts must not leave the place until
the cash and the other Railway property is taken to the Pay Office and the Cash
locked in the Strong Rooms.
720. No
Admission to Pay Office after working hours: After working hours, Cashiers or Armed Police/Protection
Force Escorts will not have admission into the Pay Office, except for purpose
of taking out cash and vouchers, when proceeding on Line, or transferring
unpaid cash and vouchers to safe custody on return to their Headquarters. Cashiers and the Armed Police/Protection Force
Escorts must not remain in the office longer than is absolutely necessary. Lingering or loitering in or around the Pay
Office is strictly forbidden. They shall before leaving ascertain that the
office is properly closed and locked.
721. Transfer
of Charge: The relieving Cashier
will receive the cash and bills as per relieved Cashier Cash Book of the day on
which the charge is made over, and enter the details in the Cash Book Extracts
form. This form as well as the Cash Book
will be signed by both the relieved and relieving Cashiers thus:
“Made over Rupees (In words) ………….Rs
……….and bills as per details above.
Relieved
Cashier
Dated …….before or afternoon
Received the above
and found correct.
Relieving
Cashier.
a.
The Cash Book
Extract form will be prepared in duplicate, one copy being given by the
relieved Cashier to the Divisional Cashier (Pay), and the other being retained
by him. The handing and taking over
charge should be supervised, verified and also signed by the Senior Cashier. It will be checked and countersigned by the
Divisional Cashier (Pay) of the Division concerned.
b.
The Relieving
Cashier must immediately thoroughly examine and verify that bills received by
the relieved Cashier had actually been dispatched regularly to the Divisional
Cashier (Pay). Any irregularity noticed
should immediately be reported to the Divisional Cashier (Pay).
722.
Transfer of Dead Stock: The relieving Cashier will also take over from the
relieved Cashier all accounts and subsidiary books, as well as any Government
Property or dead stock. Articles so
taken over will be compared with the office registers and deficiency reported
to the Division Cashier (Pay) so that the relieved Cashier may be brought to
book without delay. Once the charge of
Pay District is taken over by the Relieving Cashier, no subsequent excuse as to
the non-receipt of any books or articles will be entertained.
723.
Cashiers in need of relief owing to Physical Inability: Should a Cashier
find himself while on duty physically unable to carry on his duties, he should at
once have his cash properly secured under seals in the presence of his two
Armed Police/Protection Force Escorts and report the matter the Divisional
Cashier (Pay) by letter or telegram as may be expedient. He should remain at his place of duty pending
relief.
724.
Duties of Armed Police/Protection Force Escorts during
Cashier’s Physical Inability: Should a Cashier due to unforeseen circumstances, e.g.,
accident, illness, etc. be incapable of remaining at his post or incapable of
personally arranging for security of Cash and railway property in his charge,
his two Armed Police/Protection Force Escorts will at once report the matter to
the Divisional Cashier (Pay) concerned by wire.
Meanwhile, the two Armed Police/Protection Force Escorts should secure
the cash, vouchers and any other property in the usual boxes, in presence of
the nearest Railway Official, such as Station Master, Foreman, Inspector, etc.,
obtain his certificate and return to their Headquarters by train or on foot, as
may be expedient, unless otherwise instructed by the Divisional Cashier
(Pay). It is expedient that some
responsible person deputed by the Divisional Cashier (Pay) should proceed
personally to take over the Cashier’s Cash.
The Divisional Cashier (Pay) on receipt of these boxes will personally
takeout the position of the absent Cashier in the presence of two Panchas, who
may be responsible Railway Officials of other departments, if witnesses of the
Cash Department are not readily available.
725.
Directions in
regard to the two Armed Police/Protection Force Escorts: Under no circumstances whatsoever are the Armed
Police/Protection Force Escorts attached to Cashiers to be utilized for other
than their legitimate work, which is to safe guard, protect, escort and ensure
security of Railway Cash.
a.
Armed Police/Protection Force Escorts will
travel with Cashiers, when the latter are traveling for purposes of
distributing Pay, etc. in the reserved compartments allotted. Under no circumstances should they be away
from the Railway Cash. They will also
accompany the Cashiers, when they go to the Reserve Bank, State Bank,
Treasuries, etc. for encashing cheques and bringing the cash. They will insist on the wooden boxes provided
for cash being always used, and not bags.
b.
While traveling with Cashiers disbursing cash
on line, they should always be very alert and examine all safety devices and
locking arrangements of the compartment, like bolts, catches and other safety
devices of doors and windows, etc. and ensure that they are in order. If any thing is defective, immediate steps
should be taken to get the defects set right through the Cashier. They should also check and ensure that the
Cashier has chained the cash box properly to the seat, by means of the iron
chain and Pad lock, and insist on this being done. While going along with the
Cashier to the Banks, Treasuries, and on Line, they should not travel
separately from the Cashier by public conveyance like Buses, Tongas
c.
When payments are arranged by Cashiers,
whether at Headquarters or on Line, both Armed Police/Protection Force Escorts must always be
alert, maintain order, and ensure security of cash.
d.
Before leaving
daily the two Escorts must ascertain from the Cashier the time he intends to
make payment at Headquarters, or to depart from the station on Line and record
it in his Note Book. They must
accordingly present themselves on duty at least half an hour before that time.
e.
The
Armed Police/Protection
Force Escorts are forbidden to handle cash or to assist in disbursement, or to
perform any acts outside their regular duties strictly enjoined on them.
f.
When on duty, they
shall wear their uniforms, and carry their rifles with bayonets and the rounds
of ammunition allotted.
g.
Cashiers have no
power to grant them leave of absence from duty.
-o-
CHAPTER- V
ACCOUNTAL
OF DEPOSITS.
801. Forms
of Deposits: The
Deposits are acceptable in the following forms: (1) Cash, on which no interest is allowed. (2) G.P. Notes at 5%
below their market value, (3) Deposit Receipts of the State Bank of India, (4)
Guarantee Bonds issued by the State Bank of India, or by a Scheduled Bank,
provided they are countersigned by the Reserve Bank of India, (5) Deposits in Post Office Savings Bank
Accounts, (6) Post Office
National Savings/Plan Certificate, (7) Deposit Receipt of the Jackson
Co-operative Bank, Limited of the North Western Railway, Guarantee Bonds are to
be received in the Accounts Office, and sent to the Cash Office in sealed covers for safe custody.
802.
Deposits permissible from Contractors:
(a) Tender deposits are accepted in the form of,
(1) Cash, on which no interest is allowed, (2) Deposit Receipt of the State
Bank of India , (3) Payment
Order or Demand Draft on the State Bank of India ,
(4) Guarantee Bonds of the State Bank of India ,
or scheduled Banks, provided they are countersigned by the Reserve Bank of India
(b) Security deposits from Railway Contractors
are acceptable in any one of the first six items in “Form of Deposits” above
except deposit not exceeding Rs 500/- that must ordinarily be in cash.
(c) Security deposits against payment of freight
by Credit Notes or cheques: These are acceptable in (1) Cash, (2) Government
Promissory Notes at 5% below their market value, (3) Guarantee Bonds of the
State Bank of India , or
Guarantee Bonds of Scheduled Banks, provide they are countersigned by the
Reserve Bank of India
803.
Securities permissible from Staff: These can be in any of the seven forms detailed above.
804.
Mixed Deposits not permitted: Deposits in any particular connection must
be paid, wholly in any one form. Mixed
deposits, i.e. partly in cash and partly in scrip will not be accepted, unless
specially approved.
805.
Bank’s Receipts and Bonds, National
Savings/Plan Certificates to Stand in the name of the Financial Adviser and
Chief Accounts Officer, N.W. Railway: Bank’s Fixed Deposit Receipts, Guarantee Bonds, National
Savings/Plan Certificates will be required to stand in the name of Financial
Adviser and Chief Accounts Officer, N.W. Railway, Jaipur. In the case of deposits in the Post Office
saving Bank, the accounts should stand in the name of the depositor, with
hypothecation to the Financial Adviser and Chief Accounts Officer, N.W.
Railway, Jaipur.
806.
Conditions for Security Deposits in G.P.
Notes: G.P. Notes presented as security deposits
must be endorsed to “Financial Adviser and Chief Accounts Officer, N.W. Railway
or Order”. Care should be taken to see that the following conditions are
fulfilled.
(a) The last holder of the G.P. Note should
be the rightful owner, according to the chain of previous endorsements.
(a) When
any of the endorsements, in the G.P. Note is signed “per pro” or “For” the
previous holder, the endorsement should have previous approval of the Public
Debt Office, Reserve Bank, under Bank’s certificate.
(b) All
accrued interest should have been collected by the depositor.
(c) There
should be at least two blank cages for further endorsements by the Railway to
the Reserve Bank of India
(d) Government Promissory Notes should be accepted
at 5% below their current market value, on the day of deposit. In case of any material depreciation in the
value of Government Promissory Notes the depositor should be called upon to
make good the difference.
807.
Receipt for deposits: A separate receipt book will be kept for acknowledgments
of security deposits in Government Promissory Notes and Postal National
Savings/Plan Certificate .
808.
Deposit Register: All G.P. Notes when accepted will be entered
with full details in the Deposit Register. There are two registers, (1) For
security deposits from Contractors, and (2) Security Deposits from staff. The Accounts Officers of the sections
concerned sections and Booking will be advised of all deposits received, copies
being sent to the Departments concerned.
809.
Deposits held in Office Custody:
Bank’s Fixed Deposit Receipts, Post Office Savings Bank Pass Books and
Sealed covers of Guarantee Bonds are kept in the Cash Office.
810.
Security Deposits in G.P. Notes to be lodged
with the Reserve Bank of India ,
Jaipur for custody: All
security deposits in Government Paper will be forwarded to the Reserve Bank of India
811.
Interest on Cash deposits: No
interest is allowed on cash deposits.
Deposits are acknowledged to depositors and paid to the credit of the
Railway. The Accounts Office and
departments concerned are then advised.
Registers of cash deposits are maintained in the Accounts Office and all
references regarding refunds, etc must be referred to that Office.
812.
Interest on Government Paper held for over a
year: Interest on standing and Security Deposits
held for over a year is collected by the Reserve Bank of India
813.
Registration of authority for refund: When refund of any deposit is authorised by
the Financial Advisor and Chief Accounts Officer, the authority should be noted
in the Deposit Register. Immediately a
deposit is refunded, the Dy. CAO (C&P)/Chief Cashier/Divisional Cashier
(Cash/Pay)’s certificate to that effect should be obtained in the Deposit
Register.
814.
Procedure for return of Government scrip to
depositors:
Deposits in Government paper are lodged with the Reserve Bank of India
815.
Return of Sealed Covers containing Banks’
Guarantee Bonds: Such
sealed covers containing Guarantee Bonds are received from Accounts Offices for
safe custody in the Cash Office. When
return of any such sealed cover of Guarantee Bond is required, the Accounts
Officer will authorise delivery of the same to staff ‘bearer’ of his office,
whose acknowledgments should be obtained and the authority filed in the Cash
Office. No receipt is required either
from the depositor or the Bank, and further disposal of such Bonds rests with
the Accounts Office.
816.
Authority to negotiate scrip: The Financial Adviser and Chief Accounts
Officer, N.W. Railway, only is authorised to negotiate Government Scrips. Scrips endorsed in favour of any other
official is, therefore, not to be accepted.
Transfers of F.A. & C. A. Os should be notified to the Reserve Bank
of India, and the General Post Office, and specimen signature of the relieving
Officer sent by the Accounts Officer, Books Section.
817.
Certificates for deposits: When contractors, for the satisfaction of
their Auditors, call for certificate of their deposits in Government paper,
they should be required to submit statement in duplicate showing the date of
deposit, year of issue of the Government paper, amount deposited, and the
number and date of the Cash Office receipt.
One copy of the statement is to be returned duly certified, and the
other retained in his case file. Should
such statement include deposits in cash and scrip, the items relating to scrip
should be certified, and the statement sent to the Accounts Office for
certification of the cash deposits, and direct return.
818.
Verification of security holdings: A book showing deposits in scrip sent to and withdrawn
from the Reserve Bank of India is maintained, from which the total balance of
securities with the Bank can be readily had, and verified quarterly. The Securities in the Cash Office should
likewise be noted every quarter and compared with the out standings in the Deposit
Register.
819.
Verification of deposits published in the
Government Gazette: Every year on 31st December, the
total securities of the N.W. Railway with the Reserve Bank of India
820.
Annual return of security holdings: A
statement similar to the above, but including deposits in all forms, should be
prepared from the various registers, as on 31st March each year, for
submission to the Accounts Officer, Booking.
821.
Period of records: Deposit Registers must be permanent records.
Case papers for refunded deposits should be kept in an annual file. These files need not be retained beyond five
years.
--0--
CHAPTER-VI
SURPRISE
CHECK OF CASHIERS’ CASH AND ACCOUNTS
The Cadre of the Cash & Pay Department
includes an Inspector of Cashier and Divisional Cashier (Pay) attached to each
Divisional (Pay) Office. Their
inspection duties are briefly outlined as below:
901.
Cashiers'
Account: The Cashiers' cash
and accounts which must be up-to-date shall be subject to surprise checks by
the Inspector of Cashiers.
The checks
exercised by the Inspecting Cashier should be comprehensive and of a searching
nature and should be conducted with an element of surprise.
The programme for
the inspection of Cash and accounts of the Headquarters Cashiers will be drawn
up every month by the Divisional Cashier (Pay) on the Divisions concerned in
such a way that the cash and accounts of each Cashier of the Division is
inspected at least once each month by the Inspecting Supervisors of
Cashiers. The programme of inspection
shall be kept strictly confidential.
The following
procedure should be observed in general by the Inspecting Supervisors of
Cashier during their inspection:-
(a) The cash
balance of Cashiers should be recorded by actual
count.
(b) The cash book should be checked to see
that all bills, transfers and extracts of bills have been taken to account and
unpaid amounts have been correctly extracted from the bills. It should also be
seen that the cash book is maintained properly and balanced and closed regularly.
(c) Bills on hand should be checked with
particular reference to the Summary of the bills, to see that all sheets are
intact. It should also be seen that no bill is retained beyond the prescribed
time limit of one month on any account.
(d) Unpaid amounts should be noted from the
bills, transfers and extracts of bills on hand, and tallied with the cash
balance in the hands of the Cashier.
(e) The body of the bills should also be
scrutinized to see that the certificates recorded by the witnessing officials
are correct and that payments have been made according to the scheduled
programme.
(f) All the bills in the hands of the
Cashier should be listed according to the month, and the unpaid amounts
extracted and a summary prepared.
(g) A statement should be prepared in the
following form showing the Assets and Liabilities of the Cashier, whose accounts
are undergoing check on a Cash Book Extract form. Any deficiency detected must
be made good on the spot, and amounts found excess should be entered
immediately in the Cash Book and credited to the Railway, under Challan
acknowledgement.
Liabilities:
(i) Amount of bills on hand according to month and
PMR No. and date.
(ii)
Imprest Cash.
Assets:
(i) Cheques on hand.
(ii) G.C. Notes, Cash and Stamps
on hand.
(iii) Cash Vouchers.
While checking the Cashiers' account it must be ensured
that Cashiers follow the Cash & Pay Office Manual and Office Orders. Any
deviation from the rules detected at the time of inspection should be specially
brought out in the inspection report.
All inspection reports of the Division should be
submitted to Division Accounts Officers through the Divisional Cashier (Pay)
concerned, those of the Headquarters accounts will likewise be submitted to the
Dy CAO (C&P)/Chief Cashier through Divisional Cashier (Pay), for such
action is considered necessary.
Inspecting Supervisor of Cashiers
should answer the following questionnaire when they check the Cashiers cash and
accounts and submit the same along with their Inspection Reports.
CASH AND ACCOUNTS CHECK QUESTIONNAIRE
Name of Cashier ………………………………………………
Division …………………………………………………..
Date of check …………………………………………….
Questions
|
Replies.
|
||
(i)
|
When were the accounts last
checked by you or your predecessor?
|
||
(ii)
|
(a)
|
Have all the irregularities
detected on the last occasion been
removed?
|
|
(b)
|
Has the excess/shortage
detected on the last occasion been deposited/made good?
|
||
(iii)
|
Have you checked up the
entries made in the Cashiers cash book after your last Inspection?
|
||
(iv)
|
Are the Cashiers Cash Book
maintained properly and balanced as per orders in force?
|
||
(v)
|
Is the Cashier submitting
periodical Cash Book Extracts showing his Liabilities and Assets on due
dates?
|
||
(vi)
|
(a)
|
Are the office copies of
the unpaid wages lists being maintained properly?
|
|
(b)
|
Have unpaid wages lists
issued since last inspection been filed, and copies thereof sent to the bill
drawing officers in time? Have you verified the particulars of dispatch of
these unpaid lists?
|
||
(vii)
|
(a)
|
Are there any bills with
the Cashier, which have been retained beyond the time limit of one month? Is
so, have you got them cleared immediately?
|
|
(b)
|
Have you taken the
Cashier’s explanation for having retained any bill?
|
||
(viii)
|
(a)
|
Are any bills returned
under Irregularity Statements lying indisposed with the Cashier?
|
|
(b)
|
If so, quote the numbers
and dates of Irregularity Statements and the action taken to effect prompt
clearance.
|
||
(ix)
|
(a)
|
Are unpaid wages being paid
from Imprest Cash as per rules?
|
|
(b)
|
Are Imprest Accounts being
submitted thrice monthly for recoupment?
|
||
(x)
|
Have all the amounts
recovered on account of absence during assumed attendance been deposited
promptly at the earliest opportunity?
|
||
(xi)
|
Has appropriate action been
taken on amounts short passed in audited bills? Give particulars, with
references.
|
||
(xii)
|
Have certificates been
properly recorded in the bills by witnessing officials as per rules?
|
||
(xiii)
|
Have remarks against unpaid
items of a bill been obtained from witnessing official, and action taken as
per their remarks?
|
||
(xiv)
|
Have you examined the Tools
and Plant Register, Money Order Register? State condition of these Registers.
|
||
(xv)
|
See whether paid vouchers
as entered in the returning Advices of Cashiers are regularly returned by
them and that these vouchers are promptly sent to Accounts by the Cashier and
acknowledged.
|
||
(xvi)
|
Count the total number of
bills in hand, both fully paid, and unpaid as well, and also those under
return to Accounts through the Cashier, and compare the total with the
entries made in the Cashier’s Cash Book?
|
||
(xvii)
|
Verify and tally with the
Cashier’s Ledger account the Voucher Liability of Cashier according to the
Cash Book Extract prepared and checked as on the date of Inspection, and
certify that this has been done also obtaining the Divisional Cashier (Pay)’s
certification thereto.
|
||
(xviii)
|
General remarks if any.
|
||
-0-
CHAPTER - 1
CASH OFFICE AND ITS FUNCTION
101. The
Divisional Cashier / Asstt. Divisional Cashier (Cash), Ajmer, Jodhpur and
Bikaner Divisions respectively, will be in direct charge of the Cash Branches
at those stations and are responsible for their smooth working on behalf of the
Dy.
F.A. & C.A.O. (Cash & Pay), Head Quarter’s Office, Jaipur. The
Divisional Cashier (Cash), Ajmer , will be under the
control of Assistant Chief Cashier, Ajmer
The staff on duty consists of, (1) Cash Office Shroffs, (2) Cash
Peons and Hamals, and (3) Traffic Witnesses, the later are under the control of
the Commercial Department, and are directly supervised by the Head Traffic
Witness. The Shroffs branches normally observe office working time. The Office
hours for the Shroffs’ Branch are normally from 10:00 to 17:30
hours from Monday to Friday and on Saturday 10:00 to 15:30 hours.
102. The Cash Section is divided into three
Sub. Sections;
(a)
Shroffs’
Section
(b)
Traffic
Check Sheet Section, and
(c)
Cashier’s
Cash Book and Government Securities Section.
103.
Composition
and duties of staff : Assistant Chief Cashier, Ajmer Ajmer Ajmer Jodhpur and Bikaner
(a)
Witness
the opening of the Traveling Cash Safes and the removal of the station cash
bags from the T.C. Safes by the Chief Traffic Cash Witness / Head Traffic
Witness and the locking and sealing of the empty T.C. Safes. The Chief Traffic Cash Witness / Head Traffic
Cash Witness will arrange for the return of the Safes to the station.
(b)
Assisted
by the Head Cash Counter / Senior Shroffs shall see that all stations cash bags
duly registered by the Traffic Witness, are correctly distributed to several
Shroffs, and immediately acknowledged by them.
(c)
Verify
the Traffic Earningss from the Traffic Check Sheets and the Summary thereof and
ensuring that all the stations concerned have remitted their daily Traffic earningss
and have been accounted for.
(d)
See
that all stations’ cash bags distributed have
been opened by each Shroff. After
examination and counting all cash, Cheques, etc., the Shroff has duly accounted
for and has handed over all G.C. Notes to the Head Cash Counter, Coins, Cheques
and other instruments to the Remittance Cashier, and obtained their
acknowledgments.
(e)
Ensure
the safety of cash at all times, and arrange for the prompt locking of the cash in the Strong Room in the Steel Safe
/ Almirah / Boxes provided.
(f)
Sign
miscellaneous receipts, acknowledgments, and endorse Cheques, Commercial Credit
Notes and other instruments.
--0—
CHAPTER - 2
SHROFFING OF STATION EARNINGS
201. Shroffing Section : This section deals with the receipt, shroffing and accountal of
the earningss received from stations in the cash offices, their prompt
remittance daily to the Local Bank for credit to government Account, North
Western Railway obtaining acknowledgments.
202.
Duties of Head Cash Counter : He will be responsible for the
distribution of Cash Bags to the Shroffs, and preparation of the programme of
allotment of Cash Bags to Shroffs On
completion of the work by the Shroffs, he will receive the G.C. Notes,
acknowledge them in the Shroffs Cash Book, and consolidate the Cash for
remittance into the Local Bank, and the place the G.C. Notes in the Boxes and
take the Boxes lifted by Peons / Hamals and Escorted by the Armed Police /
Protection Force Escorts to the Bank. He
shall pay the Cash into the Bank obtaining Acknowledgement. The unremitted Cash balance in Wooden Boxes
duly sealed by him will be locked by him in the Steel Safe / Almirah / Box in
the Strong Room.
Staff working in the Shroffs Branch, like all Shroffs and Traffic Witnesses, must record under their signature in the Entrance Door Book, briefly the purpose and exact time they enter or leave the Branch. All staff in
the Shroffs Branch is prohibited from
having private money with them, or from leaving their seats during the
course of shroffing except with the permission of the Divl. Cashier I/II
Traffic Cash Witnesses must obtain the permission of the Chief Cash
Witness/Head Traffic Witness. All Shroffs and Traffic Witness, working in the
shroffing room, must be searched at the time of entrance or exit from the
shroffing room by the RPF personnel deputed at the gate-duty.
203.
Traffic
Check Sheet Section
: The preparation of the Traffic Check
Sheets is done from the details of the particulars and amounts shown in the
cash remittance notes received from all stations. A watch should be exercised to ascertain
whether all the earningss due have been received and posted and accounted for
correctly. Later, all the Check Sheets
are assembled and summarised. Statements
are prepared of Terminal Tax, collected by the stations, of all vouchers, such
as Military Warrants, Credit Notes, Police Warrants, Jail Requisition, Cash
Orders, Telegraph Message, Drafts, etc, and Emergent Pay Sheets / Orders and
their dispatch. Traffic Check Sheet section also undertakes correspondence in
connection with stations shortages and excess detected.
204. Cash Book and Security Section : The acceptance of Miscellaneous Cash
receipts, Cheques, etc, from parties, contractors, public, towards Railway
dues, as well as tenders and other deposits, is done in this Section and
accounted for in the Counter Cash Book.
Like wise all Government Securities etc. from staff, contractors, etc,
are received and accounted for in the Securities Registers. In all cases receipts are issued to the
parties, and intimation to departments advised.
In the case of Government Securities, a copy of the advice is sent both
to the Section concerned, as well as the AFA (Books) and scrips endorsed, where
necessary, are sent to the Manager,
Reserve Bank of India
The Divisional Cashier (Pay), Asstt. Divisional Cashier (Pay) /
Inspector of Cashiers, Sr. Cashier–in–charge of Pay Cells are also authorized
to accept security deposits and earnest money from Contractors only.
The totals of earningss, received from all the sources from the
Traffic Check Sheets and total Miscellaneous Receipts accounted for in the
Counter Cash Book are daily posted on the Debit side of the Cashier’s Cash
Book. The Bank Pass Book / Challan acknowledgments are posted on the Credit
side and the balance recorded, and the Cahiers Cash Book tallied. The cash Book
with all supporting vouchers is sent the following morning for check,
verification and signature by the Accounts Officer (Sr. DFM / DFM / Sr. AFA /
AFA).
205.
Traffic Witnesses : The
Chief Cash Witness / Head Traffic Cash Witness is the chief immediate
representative of the Commercial Department in the Cash Office and must enforce
execution by Traffic Witnesses under him, of all duties entrusted to them. He reports to the Sr. Divisional Commercial
Manager / Divisional Commercial Manager of the division concerned / Goods
Supdt., all irregularities in connection with stations remittance. Cases of
short or non remittance etc requiring special investigations would also be
reported, a copy of the wire / Telegram, being sent to the Chief Security
Officer /Assistance Security Officer / Government Railway Police, etc
concerned.
The Divisional Cashier / Asstt. Divisional Cashier (Cash) and the
Chief Cash Witness / Head Traffic Cash Witness will see that the staffs under
them are thoroughly conversant with the procedure of working in the cash
section, in so far as it affects them individually and collectively. The Shroffs and Traffic Witnesses must
understand that any pecuniary less due to negligence on their part will render
them liable for recovery of the amount as well as disciplinary action.
206.
Station
Remittances : All
stations are as a rule required to remit their cash earningss daily to the Cash
Office, but wherever authorized by the
Commercial and Accounts Departments to remit their earningss into the local Banks
direct, they must promptly send, receipted challans in station cash bags daily, duly completed with the cash
remittance note.
207.
Conveyance
of Travelling Cash Safes to the respective Cash Office : The trains which bring to Ajmer ,
Jodhpur Ajmer , Jodhpur
208.
Delivery
& Taking over of Travelling Safes at the Cash Office : On arrival of the Traveling Cash Safes,
they will be unloaded into the Cash Office enclosure. The Chief Cash Witness /
Head Traffic Cash Witness will make necessary entries of all the Traveling Cash
Safes in a register and will examine the seals and locks and ensure that they
are in sound condition. He will then pass a receipt to the Armed Police / Protection
Force Escort, who accompanied the T. C. Safes in the van. If any T. C. Safe is
tampered with or found to be in a suspicious condition, the matter should immediately
be brought to the notice of the authorised Gazetted (Commercial) officer by the Chief Traffic Cash
Witness / Head Traffic Cash Witness, who will arrange for it to be opened in
his presence. The Chief Traffic Cash Witness / Head Traffic Cash Witness will
make appropriate remarks on the condition of the T. C. Safe in the
acknowledgments given to the Armed Police/Protection Force Escort as well as in
the register.
209.
Opening
of Travelling Cash Safes : The
Cash Office enclosure where Traveling Cash Safes are opened should be carefully
and completely locked and only the staff detailed for this work will be
permitted in the enclosure, while the Traveling Cash Safes are being emptied. Traveling Cash Safes should be opened one at
a time by a Chief Traffic Cash Witness / Head Traffic Cash Witness, or the
Senior Traffic Cash Witness in the presence of the Divl. Cashier / Asstt.
Divisional Cashier (Cash) / Head Counter Cashier or Senior Assistant and the
Head Police / Protection Force constable. On no account should another
Traveling Cash Safe be opened unless and until all the cash bags in the
Traveling Cash Safe opened have all been taken out registered, tallied with
both the Guards Guidance received in the Traveling Cash Safe, and sent to the
Shroffs concerned.
In the event of the
Guards Guidance not being found in the Traveling Cash Safe, the Chief Traffic
Cash Witness / Head Traffic Cash Witness, or Senior Assistant will at once
relock the Traveling Cash Safe with all the cash bags and report the matter to
the authorised Commercial Gazetted Officer. The Traveling Cash Safe will only
then be opened in his presence and the number of cash bags received in the
Traveling Cash Safe verified by him. The Commercial Officer will report the
matter by wire to the Divisional Commercial Manager and Sr. Divisional Finance
Manager / Divisional Finance Manager and Sr. AFA/(TA) concerned. Like wise also in the case of a cash bag
entered in the Guards Guidance, but not found in the Traveling Cash Safe, the
Chief Traffic Cash Witness / Head Traffic Cash Witness will at once re-lock the
Traveling Cash Safe with all the cash bags received and the fact should
immediately be brought to the notice of the authorised Gazetted Commercial
Officer. The Traveling Cash Safe will
then be opened in his presence and necessary remarks made by him in the Cash
bags guidance and the register. Commercial
Officer will contact the station and also wire the station, Divisional
Commercial Manager and Sr. AFA (TA)
concerned. If the cash bag has actually
not been deposited by the station concerned, the matter will be taken up with
the Guard. In case the cash bag is said
to have been deposited, but not received in the Traveling Cash Safe, the Chief
Traffic Cash Witness / Head Traffic Cash Witness will report this fact
telegraphically to the Station Master, with copies to the Divisional Commercial
Manager, Sr. AFA (Traffic Accounts, Ajmer) / Dy Chief Accounts Officer (Traffic
Accounts)Jodhpur and the Security Officer/ Railway Police for immediate investigations
and suitable action.
(a) The
Cash Bags should be taken out of the Traveling Cash Safe one at a time by the Chief
Traffic Cash Witness / Head Traffic Cash Witness or the Senior Traffic Cash
Witness in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash)
/ Head Counter Cashier / Senior Assistant and the Head Police / Protection
Force Constable. The name and number of the Traveling Cash Safe, followed by
the name of the station and the number on the cash bag should be called out by
the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior
Traffic Cash Witness and recorded by another Traffic Witness in the Register of
Cash Bags and Traveling Cash Safes received. On completion, the Register must
be signed by the Senior Traffic Cash Witness in the presence of the Divl.
Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier / Senior Assistant
and the Head Police / Protection Force Constable, who must also sign the
Register. If any loose coins are found in the Traveling Cash Safes, they will
be retained by the Chief Traffic Cash Witness / Head Traffic Cash Witness until
all the cash bags are removed from the Traveling Cash Safe, and it is examined
by the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior
Traffic Cash Witness in the presence of the Divl. Cashier / Asstt. Divisional
Cashier (Cash) / Head Counter Cashier / Senior Assistant and the Head Police / Protection
Force Constable. If possible, the cash bag from which any loose coin has dropped
should be linked and credit allowed to the stations concerned. If this cannot
be established, any loose money found should be credited through miscellaneous
receipts.
(b) Each
cash bag should be examined carefully by the Chief Traffic Cash Witness / Head
Traffic Cash Witness and the Divl. Cashier / Asstt. Divisional Cashier (Cash) to
see whether it is intact and that its seal, fastening and general conditions
are in order. If a cash bag is found to be torn, improperly fastened, damaged,
wet, or in any way irregular, it should be registered and a suitable remark
made and the bag put aside. Immediately after completion of the registration
and disposal of all other cash bags taken out of all the Traveling Cash Safes,
the defective cash bag will be opened by the Shroff concerned in the presence
of the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior
Traffic Witness and the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head
Counter Cashier. If the amount agrees with that entered in the Cash Remittance
Note, the cash will be dealt with in the ordinary course, and no further action
taken in regard thereto. But if the examination and count shows a difference
between the cash received and the amount shown in the Cash Remittance Note, a
debit will be raised on verification by the authorised officers of accounts
and commercial departments and the remitting Station
Master will immediately be advised by telephone or wire of the shortage, and
copies sent to Sr. AFA (TA), Ajmer / Dy. CAO (TA), Jodhpur. For cash bags
received in an irregular condition giving cause for suspicion, a similar
procedure must be adopted, and in addition, the Chief Traffic Cash Witness /
Head Traffic Cash Witness will contact the authorized Commercial Officer in
whose presence the cash bag will be opened, and action as above taken, in
addition to any further measures that he might direct the Chief Traffic Cash
Witness / Head Traffic Cash Witness to take.
(c) The
Chief Traffic Cash Witness / Head Traffic Cash Witness should count the cash
bags taken out from the Travelling Cash Safe and tally the total with that in
the register of cash bags. The
Travelling Cash Safe should thereafter be relocked, sealed and returned by the
Chief Traffic Cash Witness / Head Traffic Cash Witness to the station. If no cash bag is received from a station
from which one is daily due in the prescribed Travelling Cash Safe, and there
is no entry in the Guard’s Guidance, the fact should be noted in the Cash Bag
Register and the Chief Traffic Cash Witness / Head Traffic Cash Witness will
inform the station by telephone or wire the station, with copy to the Sr. AFA
(TA), Ajmer / Jodhpur.
The cash bags with the section name and number entered in a memo
are sent and delivered through a peon to the Shroff concerned at his Counter,
who will immediately verify the cash bags received, sign in acknowledgement and
return the memo at once. When the registration of all the cash bags from all
Travelling Cash Safes is completed, the summary portion of the cash bag register
will be posted by the Traffic Witness and the total reconciled with the total
of the cash bags acknowledged by the Shroff.
The Cash Safe Register will then be jointly signed by the Chief Traffic
Cash Witness / Head Traffic Cash Witness / the Senior Traffic Cash Witness, the
Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier /
Senior Assistant and the Head Police / Protection Force Constable. The Chief
Traffic Cash Witness / Head Traffic Cash Witness will maintain a manuscript register
to record all Travelling cash safes running on the various sections returned
from the Line. He should watch that in the event of a Travelling Cash Safes not
being received back within 10 days after its dispatch, he reports the matter to
the Commercial Officer concerned and also takes up with the terminal and
starting stations to get back the Travelling Cash Safes.
210.
Travelling Cash Safes arriving on Sundays
and Bank Holidays when the Cash Offices are closed : On
Mondays and on the day succeeding a holiday, the Travelling Cash Safes due the
previous day will be taken over by the Head Traffic Witness and only as many
Travelling Cash Safes from the next batch as can conveniently be dealt
with. The remainder will be kept in the
Traffic Strong Room for delivery within the next day’s batch. When the Shroffs branch is closed
continuously for two days, the double batch of Travelling Cash Safes, in order
of their receipt, will be taken delivery of on the first working day after the
holidays, and on the next day thereafter like Mondays.
211.
Foreign Railway Cash Bag received in
Travelling Cash Safes : If
a cash bag from a Foreign Railway Station is received, the cash bag will be
opened in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and
the Chief Traffic Cash Witness / Head Traffic Cash Witness. The amount received
will be accounted for separately in the check sheets and the Dy. CAO (Cash
& Pay) / Chief Cashier of that Railway advised by telephone / fax / wire
and copy being sent to Sr. AFA (TA), Ajmer / Jodhpur and the Chief Accounts
Officer of the Foreign Railway for purposes of adjustment.
212.
Custody of Keys of Travelling Cash Safes : Immediately after the opening of all the
Travelling Cash Safes is over, the set of Rim locks and pad locks keys in use
will be verified by actual count daily by the Divl. Cashier / Asstt. Divisional
Cashier (Cash) and the Chief Traffic Cash Witness / Head Traffic Cash Witness
respectively, and replaced in the boxes and locked in the steel safe / Almirah
provided. The key of the steel Safe /
Almirah will then be deposited in another Safe with double locks, the keys of
one lock being held by the Divl. Cashier / Asstt. Divisional Cashier (Cash) and
the key of second lock by the Chief Traffic Cash Witness / Head Traffic Cash
Witness. When not needed the keys must be placed in the boxes and never allowed
to lie about or be accessible to any unauthorized person.
213.
Repairs
of Travelling Cash Safes : Travelling
Cash Safes requiring major repairs are to be sent by the Commercial Department
with a Work Order to the Workshops at Ajmer , Jodhpur
214.
Attendance
of the lock fitter in the Cash Office every morning: A lock fitter from the workshop attends the
Cash Office every morning and assists the Chief Traffic Cash Witness / Head
Traffic Cash Witness in the opening, examination, oiling, cleaning and closing
of Travelling Cash Safes and attends immediately to minor repairs and
damages. The fitter also attends to
repairs to keys in use, destruction of old and broken, keys, all of which must
be done in the presence of the Divl. Cashier / Asstt. Divisional Cashier
(Cash).
215.
Counting
Room : Staff working in the Shroffs Branch, like all
Shroffs and Traffic Witnesses, must record under their signature in the
Entrance Door Book briefly the purpose and exact time they enter or leave the
Branch. All staff in the Shroffs Branch
are prohibited from having private money with them, or from leaving their seats
during the course of Shroffing except with the permission of the Divl. Cashier
/ Asstt. Divisional Cashier (Cash) and Chief Traffic Cash Witness / Head
Traffic Cash Witness.
(a)All
Shroffs and Traffic Witnesses, working in the counting room, must be searched
at the time of entrance into or exit from the counting room by Chief Traffic
Cash Witness / Head Traffic Cash Witness.
(b)Station
Cash Bags made over to the Shroffs by Peons should immediately after personal
satisfaction that the number of cash bags are correct, sealed and intact, be
signed for by the Shroff on the memo of cash bags, and promptly returned. The Shroff calls out the station’s name and
number on the cash bag, and the Traffic Witness records the number in red ink
against the respective station name printed on the check sheets. If any cash bag has the appearance of being
tampered with, the Shroff / Traffic Witness will bring it to the notice of the
Divl. Cashier / Asstt. Divisional Cashier (Cash) and Chief Traffic Cash Witness
/ Head Traffic Cash Witness who will then jointly witness the opening of that
bag.
216. Opening of
Cash Bags : The opening of Cash Bags will be proceeded with in the following manner
:-
(a) The Shroff will call out
the station name and number on the Cash Bag he intends to open and then cut the
string carefully so as not to damage the bag or the seal, which will be kept
until the remittance is dealt with.
(b) The contents will be
carefully emptied into the wooden ring provided for the purpose.
(c) The Cash Remittance Note
(which is received in a folded condition) will be handed over to the Traffic Cash
Witness, and at this stage the Shroff will in no case unfold the Cash
Remittance Note or see entries therein.
(d) The Shroff should call
out the cash of each description, which the Traffic Cash Witness will verify,
and if correct tick off in red ink against the entries in the Cash Remittance
Note.
(e) Bundles of Currency Notes
should not be untied until the contents are verified. The numbers on currency
notes of Rs. 100 and upwards should be called out for comparison with the
Station details on the reverse of the Cash Remittance Notes or separate lists.
(f) The Traffic Cash Witness
will then verify the total on the Cash Remittance Note and allow credit to the
station in the receipt portion.
(g) The Cash Remittance Note
when completed by the Traffic Witness, will be given to the Shroff, who, after
satisfaction will initial the Cash Remittance Note as evidence of his liability
for the cash.
(h) The Cash of a station
within the wooden ring should on no account be mixed with other cash, before
the entries on the Cash Remittance Note are verified by the Shroff.
(i) All cash bags as a
rule, from one station will be dealt with by the same. Shroff and until these
cash bags are finally disposed off, another station cash bag must not be taken
up by him.
(j) If the amounts called
out by the Shroff do not agree with the entries on the Cash Remittance Note,
the remittance should be re-counted and if that fails to settle the matter, the
Divl. Cashier / Asstt. Divisional Cashier (Cash) and Chief Traffic Cash Witness
/ Head Traffic Cash Witness concerned will be called for personal recount and
such investigations as they deem necessary. After satisfying themselves as to
the bonafides of the discrepancy, the Chief Traffic Cash Witness / Head Traffic
Cash Witness concerned will debit or credit the station, as the case may be,
getting the Traffic Witness concerned to pass a suitable remark on both foils of
the Cash Remittance Note and signed by authorised officers of Accounts and
Commercial Deptt.
(k) Discrepancies of amount must
at once be brought to the notice of the authorized Commercial Officer and the
Accounts Officer, for investigation. The Chief Traffic Cash Witness / Head
Traffic Cash Witness will intimate by telephone or wire to the station
concerned, the nature of the discrepancy with a copy to the Divisional Commercial
Manager concerned and the Police / Protection Force, whenever deemed necessary,
should also be included.
(l) If no Cash Remittance
Note is received, the station concerned should be wired to, for particulars,
with a copy of the message to the Divisional Commercial Manager concerned, Sr.
AFA (Traffic Accounts), Ajmer & AFA (TA) Jodhpur
(m) Until all cash bags with
a Shroff are completely dealt with as above, no part of his cash shall be
transferred to any one, except under express permission of the Divl. Cashier /
Asstt. Divisional Cashier (Cash). Every
such transfer must be made with the full knowledge of the Traffic Witness
concerned, taking due acknowledgment of the Shroff concerned.
--0—
CHAPTER - 3
BANKING OF CASH
301. Banking of Cash : The Banks require remittances to be
consolidated before payment to them. To enable this being done, the Head Counter
Cashiers and the Remittance Cashiers / Sr. Shroffs are deputed to consolidate
and receive currency notes and coins respectively from all the Shroffs. Each Shroff will make as many bundles of 100
pieces of each denomination, and initial carefully on the top-most and last
notes of each bundle before handing the Currency Notes over to the Head Cash
Counters and obtain their signed acknowledgments in the Shroffs Cash Book. The
currency note bundles will be paid into the Bank as received. The “broken” bundles of currency notes
received from individual Shroffs will be made into complete bundles of 100
pieces each by the Head Cash Counters. Any deficiency found in the complete
bundles at the Bank will initially be made good by the Head Cash Counter, but
will be a debit to be borne and made good at once by the Shroff in whose
complete bundle the deficiency was detected at the Bank. Deficiency or spurious note detected in the
bundles made up by the Head Cash Counters must be borne and made good by them.
Notes considered good imitations by the authorities may be accepted and charged
to the Railway on express instructions.
302. Head Cash Counter and Remittance Cashiers’
acknowledgement of Cash : The Divl. Cashier / Asstt. Divisional
Cashier (Cash) will maintain a Dagina Book in which entries of the amounts
shroffed by the Shroffs (will enter the amount shroffed by him during
the day duly singed.) during
the day, in cash, by Cheques / instruments and by station challans will be made
duly obtaining his signature. Shroffs / Remittance Cashiers will hand over the
currency notes to the Head Cash Counter and coins, cheques; JCCS pay orders and
station challans to the Remittance Cashier. The Head Cash Counter will record
in the same Dagina Book the consolidated amount of cash in their charge,
received from all the Shroffs, duly signed which will be remitted into the Bank
along with Cheques and other instruments as received by Remittance Cashier from
Shroffs. The balance unremitted to the
bank shall be locked in the Strong Room for the night, and shall be remitted to
the Local Bank the following working day. The Vouchers of counter collection,
Station Challans and Bank Challans shall be hand over to the Traffic Check
Sheet (Clerical) Section for preparing the statements and general cash book. JCCS
pay Orders shall be sent to Sr. DFM of division
concerned / AFA(Books)/HQ.
303.
Reconciliation of Traffic
Check Sheets with Shroffs Cash : After shroffing of the cash bags of each
section is completed, the Traffic Witness concerned will arrange the Cash
Remittance Notes separately in the order of station names printed in the
Traffic Check Sheets, string them in a corner and hand over to the Traffic
Check Sheet (Clerical) section, who will post the Traffic Check Sheets. Both Foils of the Cash Remittance Notes must
then be stamped, posted in the Check Sheets and returned with the Check Sheets
to the Traffic Witness concerned, who will verify the postings and totals and
note the total of the Check Sheet in the Joint Shroffs and Traffic Cash
Witness’s Cash Book. Both Traffic Cash
Witness and Shroff will initial the Check Sheet. The Shroff, who has in the meanwhile made up
his cash, will enter his figures for different denominations of cash. Should the total of the Check Sheets vary
from the total of Cash and Cheques, the difference should be reported to the
Divl. Cashier / Asstt. Divisional Cashier (Cash). Any excess in the Shroffs cash will be
credited to the Railway and any shortage made good by the Shroff. The Traffic Witness will specify such excess
or shortage in the “Remarks” column of the Cash Book, and both will sign it. Reconciliation
of Traffic Check Sheets with Shroffs Cash
304. Cash Office acknowledgement to remitting
stations : The
Cash Remittance Notes, together with the relative Check Sheets will be returned
by the Traffic Witness to the Check Sheets Section for check by the Senior
Assistants, who on verification will initial in acknowledgment within the Cash
Office stamp impressed on both foils of the Cash Remittance Notes and also
initial the corresponding check sheets. Debits for cash or vouchers held under
objection must be posted in the register of debits. The various Traffic Check Sheets must then be
gone through by the Head Clerk of the Check Sheets Section to see that
collections from all stations have been accounted for and if any stations are
missing, such missing collections must immediately be wired for, if not already
done, to the station, Divisional Commercial Manager and Sr. AFA (TA), Ajmer /
Jodhpur and be recorded in a register, which should be referenced when the
remittance is received.
305.
Objectionable Notes and
coins detected in the Shroffs’ Branch: Shroffs are responsible for the detection
of all uncurrent cash, such as clipped, defaced, sweated, light, drilled,
imperfect, base, counterfeit and foreign coins
and also forged, fraudulently altered, mismatched, mutilated, (Burma
and Pakistan Notes) remitted by stations. Such cases will immediately on detection be
made over to the Traffic Cash Witness.
Exceptionally well executed coins will be immediately brought to the
notice of the Divisional Cashier / Asstt. Divisional Cashier (Cash). For palpable uncurrent coins and spurious
notes, after the Traffic Cash Witness
satisfied himself that the objections
are real, will raise a debit against the remitting station, making suitable
remarks in red ink on both foils of the Cash Remittance Notes. Disposal
of uncurrent cash : Traffic Cash Witness will secure all debited
coins and notes in paper packets, on the face of which particulars of the
station, the number of Cash Remittance Notes, nature and value of the debit
will be entered in red ink.
306.
Scrutiny of debited Government Currency
Notes by the Sr. DFM / DFM, Ajmer / Jodhpur / Bikaner : All debited Government Currency Notes will be entered in the register by the Head
Traffic Cash Witness and submitted for scrutiny and decision of the Sr. DFM /
DFM, Ajmer / Jodhpur
/ Bikaner
307.
Cutting of objectionable G.C. Notes : Counterfeit G.C. Notes will
be cut, and such G.C. Notes, when not accepted and debited will be returned to
the remitting station.
308.
Return of debited Coins, G.C. Notes and
vouchers to stations :
Objectionable G.C.
notes / Cheques / instruments and vouchers must be returned to the remitting
station after raising a debit. The
particulars will be entered in a register maintained by the Head Traffic Cash Witness
and the note, coin or voucher, returned under a covering letter to the Divisional
Commercial Manager for the station concerned.
This advice will be placed in a sealed cover by the Head Traffic Cash Witness,
who will seal the cover at either end and enter particulars of dispatch in the
register.
309.
Disposal of objectionable coins and notes
detected at the Bank : Objectionable G.C. Notes detected at the Bank in the railway remittances and returned cut will be
debited to the Shroffs concerned unless considered good imitations. The same procedure applies to spurious notes,
which are submitted to the Sr. DFM / DFM, Ajmer
/ Jodhpur / Bikaner
310.
Accountal of spurious notes from Bank :
The Divisional
Cashier / Asstt. Divisional Cashier (Cash) will maintain a manuscript register
showing the amount of accepted un-current G.C. Notes, credited to Shroffs and
counterfeit G.C. Notes detected by the Bank, deemed made good by the concerning
Shroff / Remittance Cashier / Sr. Shroff.
311.
Disposal of forged currency notes :
Forged currency
notes debited to stations must be sent by the Head Traffic Cash Witness to the
respective Divisional Commercial Manager / Station Supdt. for further disposal
at their level.
The Head Traffic Cash Witness is responsible for the preparation
and dispatch of Daily and Weekly returns showing shortages, excesses and other
irregularities detected in stations remittances. These should be prepared separately according
to Divisions, and sent to the Divisional Commercial Manager concerned.
Vouchers such as Claim Pay Order, Refund Vouchers, Warrants,
Credit Notes must be placed in sealed covers, and the total amount mentioned on
the cover and compared by the Traffic Witness with the corresponding entry in
the Cash Remittance Notes. Cheques and Dividend Warrants of the Jackson
Co-operative Bank Ltd. of the North Western Railway received duly entered n the
Cash Remittance Notes will be listed and credit afforded to the station
concerned. Their Cheques and Dividends
Warrants will be handed over to the Secretary, Jackson Co-operative Bank,
Limited, of the North Western Railway, and a Cheque on their scheduled bankers
for the equivalent amount given in lieu of the amounts. The above vouchers should be sent to the Sr.
AFA (TA), Ajmer / Jodhpur
/ Bikaner
312.
Accountal of Stations’ Cash : Every Traffic Cash Witness must promptly
record in the Joint Shroff and Traffic Witness’s Cash Book the relevant entries
in regard to (a) Bank Challans, (b) Credit Notes, (c) Cheques (d) Debits
against station, (e) Totals of Check Sheets, (f) Shroffs entries for various
denominations of Cash and (g) Any authorized transfers of cash among
Shroffs. The Traffic Cash Witness will
take up all irregularities in respect of Stations Remittances and preparation of Cash Remittance Notes.
313.
Banks
Challans : Amounts under Bank’s challans must be
correctly worded and acknowledged, Receipts for sums of Rs 500 and upwards
should be signed by the Treasury Officer.
For sums under Rs 500 the receipts maybe signed by the Accountant and
Treasurer. Signatures of authorized
Bank’s Officials should be compared with the specimens recorded in the Cash
Offices. If there is a disagreement, the
Bank concerned must be addressed for confirmation of receipt of payment and
supply of fresh specimen signatures.
Banks must be required to furnish names, with specimen signatures of
officials, authorized to sign challans and to furnish the same as and when
changes occur.
314.
Cheques
& Commercial Credit Notes : Cheques and commercial credit notes / D.D are received in payment of freight by
firms authorized by the Chief Commercial Manager. All Cheques must bear the
stamp of the remitting station.
315.
Cash Account of Shroffs’ Branch :
As soon as the
Check Sheets are verified and the subsidiary accounts of stations’ Cheques, etc
are ready, debit entries for the day’s traffic earningss per Check Sheets, must
follow the balance of the previous day. Then the total of Miscellaneous Receipts
of the day accounted for in the Counter Cash Book. On the credit side will be the payments into
Bank, duly acknowledged by the local Bank. Challan acknowledgements of the
Bank, Cashiers unpaid challans and bank challans for stations authorized to
remit earningss into the local bank, will follow, and at the end will be the
closing balance.
317. Instructions
to Shroffs : (a) Shroffs should see daily before commencing
Shroffing that their equipment, cash boxes, locks, keys, wooden ring, knives
etc. are in good condition to facilitate work and avoid risks in cash
transactions.
(b) When
the cash of a station is mixed with the other cash, Shroffs will endeavor to
keep currency notes and coins as far as possible in such multiples of hundreds
and tens respectively as may enable speedy consolidation and easy count after
all cash bags have been opened.
(c) Any deficiencies in the Shroffs’ cash
either in the office or at the Bank must be made good the same day.
(d)
Each
complete Cash Box of rupees and coins for the Bank should have a memo of
contents, signed and dated by the Shroff and the Cash Box must be tied and
sealed.
(e)
The
Head Cash Counter / Remittance Cashier will leave for the Bank with the cash
correctly verified, and accompanied and watched by him at all times. He will also take along with him the challans
duly signed by the Divisional Cashier / Asstt. Divisional Cashier (Cash), and
with the Armed Police / Protection Force escorts being present throughout.
(f)
The
Head Cash Counter / Remittance Cashier will not leave the Bank until the entire
cash for the day is correctly paid in, and a temporary acknowledgment for the
amount, rubber stamped, signed and dated obtained on the counterfoil of the
Bank Challan Book. After they have
finished their work at the Bank, they should return to the Office along with
the empty cash boxes. Even if there is
no further consolidation work they should not leave the office without the
permission of the Divisional Cashier / Asstt. Divisional Cashier (Cash).
318. RETURN of Cash Remittance Note acknowledgments foils and
empty cash bags to Station : The Chief Traffic Cash Witness / Head
Traffic Cash Witness will arrange through the Traffic Cash Witness for the Cash
Remittance Note acknowledgment foil to be inserted in the station empty cash
bags. Cash Remittance Note
acknowledgment foils should be carefully separated from the Cash Remittance
Notes foils to be sent to the Traffic Accounts Office and placed in the
respective empty cash bags, which should then be buckled, so as to prevent loss
of the receipts. Traffic Witnesses
should prepare the necessary lists giving the actual numbers on the cash bags
and compare the list with the corresponding numbers in the Cash Bags Register. The bags will be tied up in numbers according
to sections and dispatched to the stations daily.
(a)
Stations
are expected to watch for the prompt return of the Cash Remittance Note
acknowledgment foil. If not received when due, they must immediately apply to
the Sr. AFA (TA), Ajmer / Jodhpur
319.
Supply
of leather cash bags : The Chief Traffic Cash Witness / Head
Traffic Cash witness will be
allotted by the Commercial authorities a sufficient stock of leather cash bags
for immediate replacement of any torn, damaged, cut, etc. bags received in the
Travelling Cash Safes. He will maintain
a register showing the bags supplied to stations. Bags supplied to stations must bear the name, and number of the station painted in
white by the painter working in the Cash Office.
320.
Period of retention of records of Cash
Sections : Records of the Cash Sections are to be
retained for the period mentioned below:-
Cashier’s Cash Book for 6 years.
Receipt Book for 6 years.
Register of T.C. Safes and Cash Bags for 3 years.
Shroffs and Traffic Witness Joint Cash Book, Dagina Book and all
other records for 1 year.
Important files are to be retained permanently. Those dealing with
general and ordinary matters for 3 years.
--0--
PAY SECTION
CHAPTER –I
ACCOUNTS OF THE PAY OFFICE
401. The Pay Department is under the
supervision and control of the Dy FA&CAO (C&P)/Chief Cashier. Immediate and direct supervision and control
is exercised by the Divisional Cashiers at the respective headquarters of each
Division.
402. Scope of
Pay Department: Accounts of the
Pay Department are based on bills, C.O. 6 and cheques received from Accounts
Offices. All bills passed for payment must be accompanied by abstracts CO 7.
403. Preparation of C.O. 7 by Accounts
Office: In order to
facilitate preparation of cheques and expeditious payments, the Accounts
Offices, shall arrange vouchers in different groups as under, and prepare C.O.
7 for each group separately.
Railway Employee:
(a)Monthly salary bills of staff.
(b)P.F. Advance bills of Staff.
(c) Settlements and special pay bills of staff.
(d) Expenditure Bills.
Contractor:
(e) Bills of Contractors/ Suppliers.
Urgent:
(f) Any bill that
requires to be paid urgently.
404. Procedure for Drawing Cheques: The Accounts Office shall give, on the C.O.7's, full
details viz. name of payee, name of Bank or Treasury and amount of cheques or
drafts. For payments in cash, such cheques will be drawn in favour of
Divisional Cashier /Asstt. Divisional Cashier of the Divisions and Inspector of
Cashier/Sr. Cashiers-in-Charge of the Pay Cells. Special cheques in favour of
parties shall be issued in the following cases.
(a) Claims of Retiring Staff or ex-employees.
(b) Salary bills/cheques of Railway employees/staffs who desire
payments by cheques.
(c) Amounts payable to various Banks on behalf of Railway
employees/staffs who desire payment through Banks.
(d) Bills of Contractors/suppliers.
(e) Bills of Electricity Board, PHED & Telephone Bills.
405. Abstract of Cheques: With a view to reducing the number of cheques covering
cash & cheque payments, all C.O.7's relating to such payments are carried
into the Abstract of cheques. The form provides several columns in which the
amounts under different C.O.7s, to be made over to the same Cashier/party or
Bank/Treasury, can be totaled. The details of cheques drawn and the amount of
each C.O.7 are entered on the Form. The total drawings for the day, vide
particulars of cheques, must agree with the total of all C.O.7s. Special
cheques should be drawn on Banks or Treasuries in account with the Railway
nearest to the payees’ destination.
406. Essentials of CO6 and CO7: The Pay Cell at Headquarters and the Divisional Cashier
(Pay) at Divisions shall scrutinize Audited Bills, CO6 and CO7 and see that –
(a) Every
bill bears under the Accounts Office Certificate
(i) Number and date of Voucher
(ii) Number and date of CO7
(iii) The amount authorised for payment;
and that the bill
clearly states the particulars of the payee and the place where payment is
required, with the name and designation of the Witnessing Official.
(b) Every CO7 is duly certified by an Account Officer and that it
contains correct entries regarding number of vouchers, description of claims
and net amount payable. Any Bill or CO7 not complying with these requirements
shall be returned to the Accounts Office for amendment/completion.
407. Pay Master Numbering of Bill: The Accounts Office must give the first lot of Bills and
cheques to the Headquarters Pay Cell and the Divisional Cashiers (Pay) by 11-30
hours daily. Only bills for steel purchases passed by Stores Accounts and very
urgent bills shall be permitted to be sent in the second lot by 15-30 hours.
Regular trip payments bills must, however, be sent fully a day in advance.
Administrative Offices bills requiring payment on the last day of the month
will begin to be sent by the Accounts Department from the third last working
day of the month. All vouchers shall be given progressive numbers called the
Pay Master's Running Number, and the number of the Cashiers by whom payable
shall also be given. The Pay Master's Running Number shall be given near the
Accounts enfacement stamp and it shall be coupled with the date and month (in
figures) of the Cash Book accountal date, as for instance e.g. HQ/3
123/01.01.08, would mean that the
voucher is to be traced in the accounts of 1st Jan. 08 under Pay
Master's Running Number 123. The Pay Master's number and the Cashier's number
shall also be noted on the respective CO7 for the guidance of the Pay Master's
Cash Book writer.
408. Pay Master's Cash Book: Immediately all CO7s are dealt with by the PMR Section
in the Headquarters and the Pay Divisions Pay Offices, these shall be passed
on, along with the relative vouchers and cheques, for entry in the Pay Master's
Cash Book maintained both at Headquarters and at the Divisions. Audited
vouchers will be passed to the Cashiers concerned through Bills Distribution
Registers.
(a)Balance on Hand: The Cashier’s Cash Book shall
be balanced daily and if any balance is left on hand, the same shall be carried over to the next day’s
account.
(b)Extra entries over Inter Divisional Transfers: The only debit
or credit, other than those for bills under CO7, are in respect of payments
previously passed to certain Pay Division, but subsequently requiring transfers
on the prescribed Transfer Form to some other Pay Divisions. Debit is taken for the refund as if for a new
CO7, and credit obtained through the Forwarding Advice for the Division to whom
the payment is transferred.
409. Distributing
Agency for Payment: For expeditious payments of claims, the
Railway has been divided into 04 Divisions and the Headquarters Pay Cell. Each
Pay Cashier attached to the division is in charge of a single Pay District, and
he is responsible for all payments promptly on his district.
410. Forwarding
Advice Form: Audited vouchers shall be passed on to the
Cashier concerned under Forwarding Advice, prepared in triplicate for Headquarters
payments separately for each Pay Division and in duplicate by Divisional
Cashier.
411. Dispatch
of Remittance to Cashier: Vouchers
for each Pay Division must be neatly folded into bundles and deposited into the
daily leather dak bag, along with the Forwarding Advice and Cheques. A telegraphic advice shall be sent to each
Divisional Pay Master in the case of regular trip payment bills
dispatched. It will, however, be
incumbent on Divisional Cashiers to arrange to receive the daily dak bag, and
if not received on any day he will wire for the same. The leather dak bag must be booked under Free
Service Way Bill from Headquarters. On
Divisions, the cheques and vouchers are handed over to the Cashier personally,
and acknowledgment obtained in the Divisional Cashier Cash Book.
412. Distribution
of Remittance among Cashiers
through Divisional Cashier: On receipt of dak from Headquarters, the Divisional
Cashier shall verify the contents and take debit for cheques received in the
Divisional Cashier’s Cash Book. Any
difference noticed in the remittance shall at once be brought to the notice of
the Divisional Cashier (Pay), Headquarters, Jaipur by wire. The remittance shall then be distributed
among the respective Cashiers and their acknowledgments taken on the credit
side of the Divisional Cashier’s Cash Book.
Any remittance not made over must be shown in this book as balance on
hand. On receipt of the remittance, the
Cashiers shall scrutinize all vouchers and cheques and return to the Headquarters,
through the Divisional Cashier, under a report, any cheque or voucher found
irregular or requiring payment on some other Division. The Divisional
Cashier shall maintain a Cash Book in which he shall take the entries of the
Headquarters Bills received by him for payment on a different pay district of
his division. These bills and amounts are to be handed over to the
respective Cashier, who shall enter these amounts in Column 7 and after payment
the same shall be shown in Column 14.
The paid voucher and unpaid amount, if any, shall be returned under
returning advice to the Divisional Cashier, who shall clear and return them to
Headquarters. All these transactions in column 7 and 14 by the Divisional
Cashier and Cashier must be attested by the signature of each.
413. Cashier’s Cash Book: On receipt of vouchers and remittances, Cashiers will immediately
acknowledge and take debit in the Cash Book. If for any reasons such as
inability to cash a combined cheque, etc., any remittance is withheld by the
Divisional Cashier, it shall be noted at the foot of the entries for the day,
as “Due” , and the Divisional Cashier’s initials obtained in support of the
entry.
414. Closing of Cashiers Cash Book: It shall
be understood that the Cash Book must be closed daily whenever possible. When Cashiers are on line, and have no Cash
Receipts or fully paid vouchers to be accounted for, though posting may be
made, the daily closing with totaling and balancing is dispensed with, subject
however, to the condition that the Cash Book must be closed in any case not
less frequently than once a week, and the cash balance verified and full
particulars recorded there in under the signature and date of the Cashier.
415. Accountal of Cheques outside Voucher
Liability: If any cheque is received from a payee directly by the Cashier,
it should be entered in his Cash Book immediately below the day’s closing in
Column 7. The cheque should be sent to
the Accounts Office, with a covering letter, for necessary amendment, after
entering it on the credit side in Column 14.
After correction, the cheque would be sent back to the Cashier with a
special entry in the Forwarding Advice and the Cashier shall take a second
debit entry in his Cash Book in Column 7 and on payment to the party in the day’s
closing he shall make a corresponding credit entry in Column 14. The Head
Clerk, Bills section, shall maintain a register showing receipts and disposal
of all such cheques.
416. Cashier’s
Rough Diary of Daily Cash on hand: Cashiers should record receipted vouchers in their Daily Diaries
on a day to day basis, according to PMR Nos, specifying the total amounts paid
under each CO6. On no account shall
entries in one lump sum be shown in the Diary.
When Cashiers are not engaged with making heavy payments, the
particulars of cash on hand should be recorded in the diary. If heavy payments are to be made, a remark to
that effect should be recorded therein.
417.
Rectification of Errors: Erasure of any kind in the Cash Book and Audit Vouchers are strictly
prohibited. Any corrections, if
necessary, shall be attested under initials and date in ink by the
Authority concerned.
418. Returning Advice: All bills when being returned to the Divisional Cashier
(Pay) Headquarters/Divisional shall be entered in a returning advice in
triplicate and duplicate respectively.
The entries of bills shall confirm as far as possible to the order of
Pay Master Running number, to enable the Divisional Cashiers’ Cash Book to be
completed in regard to “Date of Payment”, and the “Date returned to Accounts”.
419. Credit
Entry Stamp: All bills under
return must be enfaced with the credit entry stamp, with the required details.
Contractors bills paid at the Headquarters and Divisional Counters, or paid by
Registered Post or by Money order are exempted from the credit entry stamp and
the returning advice for these bills shall show the PMR number, date of
payment, and amount of each voucher.
420.
Unpaid Statements: Any item in a voucher remaining unpaid must be abstracted into the unpaid
statements. The entries shall be
continuous and show a separate total of unpaid in respect of each voucher. This statement is to be prepared in
triplicate and progressively numbered.
One copy shall remain with the Cashier, the second for the Accounts
Office, shall accompany the returning advice, and the third addressed and sent
to the Departmental Officer concerned.
When a statement is cancelled, a remark to the effect must be made at
the top of the next statement. The
column “Description of Bill” in unpaid statements should be carefully written
up, with the correct description of bills, such as “Wages” “Settlements”
“Special contribution to P.F.” “Settlement Wages” “Contractor Bills”, etc. All such returns shall be prepared separately
for Headquarters and Divisions and these statements shall be stamped indicating
Headquarters or the Division concerned.
421.
Remittance of Unpaid amounts to Divisional Cashier: All Cashiers including Headquarters Pay cell, as well as
Divisions are required to promptly hand over their unpaid amounts along with
the Returning Advice and unpaid lists simultaneously to their respective
Divisional Cashiers. Once the Divisional Cashier enters
the details in the prescribed statement of unpaid wages the Cashier will obtain
his acknowledgment in the Cashier’s Cash Book.
The Divisional Cashier (P) pays this amount to the Counter Cashier at
Headquarters, or into the State Bank/Local Treasury, through Challan receipts
with the returning advices of the cashiers’ concerned. When the unpaid amount
is in the form of the cheques, it shall be duly cancelled and returned to the
Divisional Cashier for transmission to the Accounts Office.
422.
Accountal of Unpaid amounts by the Cashier and Divisional
Cashier: Unpaid amounts
received by the Cashier and Divisional Cashier should be detailed in the
statement of unpaid amounts. The total
of these unpaids must also be recorded in the Divisional Cashier’s Cash Book,
after the day’s debit and credit entries, both at Headquarters and in the
Divisional Cashiers’ Office concerned.
423.
Submission of Cashier’s Accounts to Sr. AFA (Books)/Sr.
Divisional Finance Manager and Issue of Acknowledgements to Cashiers: Cashiers return paid Bills along with the returning
advice in duplicate for Headquarters and to the respective Divisional Cashiers
(Pay), directly. The Headquarters and
Divisional Cashiers (Pay) Offices verify the documents and post “Date returned
to Accounts” against each voucher entry in the Div. Cashier (Pay) Cash Book and
forward them to the Sr. AFA (Books) at Headquarters and Divisional Accounts
Office concerned, on the same day, by obtaining an acknowledgement in the space
provided in the returning advice the very day.
The receipt of Returning Advice is then signed, detached and returned to
the Cashier to be pasted in his Cash Book in support of the respective credit
entry.
424.
Inter District Transfer among Cashiers at the same
Unit: When a cashier receives intimation that a payee (passed
on a separate voucher) is transferred to another Pay District in the same
Division, the voucher and the money shall be made over to the Cashier, to whom
the voucher and money are transferred, both Cashiers taking credit and debit
entries in columns 7 and 14 in their Cash Books. After payment, the voucher will be returned
to the original Cashier taking entries in columns 14 and 7 respectively of
their Cash Books.
425.
Inter Divisional Transfers by Cashiers on Different Pay
Divisions: In such cases, the net amount payable must be credited at
once. The Sr. AFA(Books)/Sr. DFM/DFM
concerned will issue a Payment Authority to the Divisional Accounts Officer of
the Division, to which the employee has been transferred, authorising him to
arrange payment of the amount to the employee, and to raise necessary debit
against the Division issuing the authority.
426.
Inter District Payment on Extracts: When the same bill includes several payees to be paid on
other pay districts of the same Division, as both Cashiers are at the same pay
centre, the transfer will be effected by Extracts. If transfer of the voucher is found
necessary, both cashiers must take debit and credit in their respective Cash
Books in columns 7 and 14.
427.
Currency of Extracts from Bills: Extracts prepared from bills are current only for one
month. If any extract is not returned
with in the time limit, the issuing Cashier should report the matter to
Headquarters or the Division concerned, who will take up with the Cashier who
was to make the payment. When the
currency of an extract has expired, but payment is likely, the extract must be
returned to the issuing cashier for renewal under the unpaid system.
428.
Payment on Extracts from Unpaid Settlement: When intimation of an employee’s transfer is received
after submission of the unpaid statements, the Cashier will prepare an Extract
giving reference to the number and date of the unpaid statement. Before the
extract is issued, a suitable remark in ink withholding the amount will be made
on the unpaid statement. The Cashier paying Extracts from unpaid statements
should obtain recoupment from the Accounts Office concerned, advising the
Cashier who issued the extract, the date of Payment and the date and number of
Imprest Recoupment Statement. Payment on
these extracts is permissible only during the Cashiers’ time limit.
429. Limits
on Cashiers Authority for Payment of Unpaid amounts: Cashiers have authority to make payment of unpaid items
during the month in which the unpaid statement is issued, and in the following
month. This authority is strictly
limited to payment of ordinary unpaid wages, or unpaid bills of railway staff
and traveling allowance. To prevent any
payment of unpaid a second time, or after the time limit, Cashiers will pass
suitable remarks in ink on their unpaid statements, when any item is paid or
transferred to other Cashiers and, at the close of each month will also strike
off all time barred statements.
430. Payment
of unpaid settlements: Settlements,
special contribution to P.F., Contractor Bills, and other miscellaneous bills,
excluding payments of grants from the Staff Benefit Fund made through pay
sheets, when once returned unpaid are required to be passed under a fresh
accounts voucher. Payment of ordinary
unpaid wages and unpaid monthly bills of railway staff beyond the time limit of
the Cashier, similarly require fresh authority from the Accounts Office.
431. Payment
of unpaid amounts and Extracts to be met from Imprest Cash on Hand: These payments will be met from Imprest cash and other outstanding cash
and, pending recoupment, payee’s receipts will count as part of current cash
with the cashiers concerned. The cashiers have been provided with Imprest cash for payment of unpaid wages.
432.
Recoupment Bills for Unpaid Payments: For payment of unpaid wages, Cashiers will bill the
Accounts Office on recoupment forms, in which amounts paid must be recorded
individually. The bill supported by the
payee’s receipts should be sent to the Accounts Office, through the Division
Cashier (Pay) concerned, and will be passed as vouchers under CO7. As recoupment will take some time, the bills
may be sent as frequently as required, so that the floating cash balance may
not sink so low as to cause detention to regular payments.
433.
Cashier’s Liability: The Divisional Cashier for Headquarters and Divisional
Cashier (Pay) for Divisions maintain a Register called the Cashier Ledger
Accounts showing the daily position of each Cashier’s liability. The position is shown in three columns, i.e.
Debits, Credits and Balance for every working day.
434.
Periodical Return of Cashier’s Liabilities: The Cashiers will
submit a periodical Cash Book Extract on Weekly closings of their accounts on 5th,
14th, 22nd and 30th of each month, giving a
detailed position of outstanding accounts vouchers, unpaid liability, and
assets on hand. Particulars of vouchers
will be abstracted from the outstanding in the Cash Book in the order of
receipt, and compared with the bills actually on hand. The total of these vouchers must correspond
with the total liability shown in the Cashier’s Cash Book. This return will be closed under a
certificate as below :-
“Certified that I have this day
verified by actual examination the above assets for Rs …………..consisting of cash
and cheques amounting to Rs …………………….and cash vouchers Rs……….”
These returns must be
checked in the Headquarters Bills Section and the respective Divisional Cashier
(Pay) Office, and reconciled with the Cashiers’ Ledger accounts, checked by the
Division Cashier (Pay) Headquarters/Divisional Cashier (Pay) at
Division/Inspector of Cashier/Sr Cashier in charge of Pay Cell. These returns
and Cashier’s Ledger accounts register will
be examined and checked by the Sr AFA(Books)/Headquarters and the Sr.DFM/DFM at
the division.
435. Daily
Return of Cashiers’ Liability and Assets from Division Cashier (Pay): All Divisional Cashier (Pay) must submit a daily return showing first the liability of
all the Cashiers under their control, in the separate columns provided for each
Cashier. The Cashiers will then give the actual position of their cash,
and sign the return in token of acceptance of the position of their liability
and assets. The return will be verified
with the Cashiers’ Ledger accounts maintained in the Headquarters and respective Divisions.
436.
Statement of assets on payment days: When a Cashier at Headquarters of the units, is occupied with heavy
payments and cannot verify his Assets, he may record the Assets at the total
extent of his Liability, coupled with the remarks, “Payment in hand”.
437. Verification
of Cashiers’ Cash Balances: Cashiers are required to verify their cash balances on all days when
there are no heavy payments. Any
deficiency found must be made good at once, while excess should be credited to
the Railway.
(a) Cashiers’
accounts and cash balances shall be expected to be ready at any time for
surprise checks by the Dy CAO (C&P)/Chief Cashier or his
representatives. Such surprise checks by
officers or Inspecting Accountants of the Accounts and Audit Department are also
permissible on a letter of authority to be produced by them under the signature
of the Financial Adviser and Chief Account Officer or the Deputy Chief Accounts
Officer or the Divisional Accounts Officer of the respective Divisions. No other parties will, in Anaya
circumstances, be allowed access to the Cashiers’ cash or accounts, and
Cashiers are strictly forbidden to divulge to any member of the other
departments, or the public, information regarding the procedure for custody of
Cash. The inspecting Officials are required to sign in the Cash Book below the
inventory of the Cashiers assets recorded therein, with brief particulars of
any irregularities noticed by them. Instructions given by them will be in the
order Book maintained by Cashiers.
The frequency and
scope of the surprise checks will be as
follows:
(i)
By
Division Cashier (Pay): The
Division Cashier (Pay) should check accounts of each cashiers and verify the
cash on hand by actual count at least once a month.
(ii) By the Dy CAO (C&P)/ Chief
Cashier: He should conduct
a surprise check of the cash and accounts of one or more Cashiers at
Headquarters in a month so that the accounts of all the Headquarters Cashiers
will come under his check once a year.
In addition, he should also conduct surprised checks of the accounts of
the Cashiers working in Divisions when he is on tour.
(iii)
By the Sr. Division Finance Manager/Divisional Finance
Manager and other Accounts Officer who have pay offices attached to their
organisations:
The Accounts Officer should check the accounts of one or more
Cashier every month so that the accounts of all the Cashiers will come under
his check once a year.
The scope of surprise checks by the Dy CAO
(C&P)/Chief Cashier, Divisional and other Accounts Officers will be the
same as prescribed in Para 981 of the Indian Railway Code for the Accounts
Department, viz, the check should embrace a census of the bills in the
possession of the Cashiers and the counting of the cash with them.
In the Monthly Progress Reports submitted
by the Accounts officers and the Divisional Cashiers (Pay), mention should be
made of the number of such checks due in a month and the number of checks
carried out, together with reasons explaining why the check of any cashiers’
accounts has not been carried out.
438. Retention of Bills by Cashiers: All Pay bills must be returned to the Divisional Cashier
(Pay)Headquarters/ Divisional Cashier
(Pay) at respective Divisions strictly within a month from the date of their
receipt. All Cashiers must return their bills along with the unpaid amounts, if
any, likewise immediately when returning bill within the time limit prescribed.
439.
Divisional Cashiers’ Monthly Progress Report: The Divisional Cashier will submit a Monthly Progress
Report to the Officer concerned, i.e. Sr.AFA (Books)/Sr.DFM / Dy. CAO (Const.),
with a certified copy thereof duly countersigned by the controlling Accounting
units, to the Dy. CAO (C&P), Jaipur by the 20th of the following
month in the form as prescribed.
440. Period
of Retention of Records:
(i) Pay Master’s Cash Books are to be retained for 10 years
(ii) Divisional Cashier’s Cash Book and all Cashiers Cash Book
for 5 years.
(iii) Imprest Recoupment Books for 3 years. All other books and
return referred to in this
Section need not be retained for more
than a year.
-0-
CHAPTER - II
PAYMENT PROCEDURE
501.
Programme of Payments: Under the provisions of the Payment of Wages Act, 1936, the programme of
payments is so arranged as to complete payments of staff within ten days of the
wage period. The Accounts Office will from time to time arrange for a suitable
revision of the programme if and when necessary, consistent with the
requirements of the ACT. The
programme laid down gives dates on which pay bills of staff of various categories
are due from Departments/Offices, from the Accounts Office, date of receipt in
the Pay Offices and the approximate date of payments. The Cashiers must make
every endeavour to pay the Staff on the scheduled dates. Bills of contractors
and others, which are receivable on any odd date in the month, will be paid at
the earliest opportunity. The Office hours for the Pay Office Branch are
normally from 10:00 to 17:30 hours from Monday to Friday
and 10:00 to 15:30 hours on
Saturdays.
502. Place of Payments: Payments should be made at the Pay-table and at the
usual place:-
(i) Administrative and District Offices:- From the pay-table provided at the office concerned.
(ii) Staff at Road Side
Stations:- From the Cashiers reserved
compartment handing over money and pay sheets to Station Masters on duty, after
taking his signature on the Summary Sheets.
(iii) Staff of Traction, Carriage and Sheds:- At the Sheds.
(iv) Junction stations and miscellaneous payments:- From the Pay-table
at the stations.
(v) Workshops Staff:- By the Tube system from the table provided in the
Workshops.
(vi) Engineering labor on line:- From trolleys generally. In rare cases
by Train service, where authorised.
(a) Payment of Inspectors,
Overseers, Inspectors of Works, etc. and their staff, in the office room of
such officials away from the station platforms is not desirable. Such payments
at Headquarters are to be made in the Divisional Cashiers and Cashiers Office
where provided, and on line from the reserved compartment provided.
(b) Cashier will from time to
time impress on the Witnessing Official the need for keeping order among the
staff, so as to prevent any crowding near the pay-table. If disorder is noticed
near the pay-table, Cashier will stop the payment, and report the matter to the
highest authority on the spot. Where a Cashier sees that pay-table is not
provided at a suitable place for payment, he will report the matter to the
Divisional Cashier concerned.
(c) Cashier should insist that Witnessing Officials should be present
during the entire course of payment. No
payment should be made in the absence of the Witnessing Official. However, if it becomes necessary for the
Witnessing Official to be absent from the pay-table for any reason whatsoever,
the payment should be suspended during his absence. If in an emergency the Witnessing Official
after commencing the payment is unable to complete it, he must certify all the
payments witnessed by him, and make arrangements with the authorities for
another suitable witness to continue.
(d) The Armed Police/Protection Force escorts, who are responsible for
the protection of cash should continuously particularly during payments be
vigilant through-out. They should not
leave the cash box unguarded under any circumstances whatsoever. If it becomes necessary for them to leave the
cash box to answer the call of nature, etc. they should go one at a time, and
under no circumstances must the cash box remain unguarded.
(e) In the course of payment, if the Cashier feels suspicious of foul
play or robbery, the payment should be suspended immediately, and the matter
should be reported the Witnessing Official on the spot. The cash should be counted on the spot in the
presence of the Witnessing the Witnessing Official, and the Cashier should also
ask the Witnessing Official to report the matter immediately to his
Departmental Officer, who may be available on the spot, to take further
action. A simultaneous report of the
incident should immediately be made the Police, and the Dy CAO (C&P)/Chief
Cashier/Divisional Cashier and the Cashier should on no account leave the
pay-table, unless the facts of the case are verified and recorded by the
Police, and the Witnessing Official. It
is obligatory on the part of the Cashier and Witnessing Official to take all
precautions to safe-guard Government Cash.
503. Witnessing Official: Officers submitting bills are required to mention
therein the number of district Cashier, the place of payment, the name and
designation of the officials before whom the payment will be made.
504. Witness must be a Literate Person: Should the Witnessing Official be unable write in
English, he will give the required certificate in his own language which will
be translated into English below the certificate by the disbursing Cashier. An
illiterate witness should not be accepted, and in such circumstances the
Cashier should refer the matter to the Divisional Cashier (Pay) to be taken up
with the Department concerned.
505. When no Witness is named: Where the name and designation of the Witnessing
Officials are not mentioned in a bill/voucher, the disbursing Cashier will call
upon some recognised person of the Railway Staff to witness the payment and the
lapse reported.
(a) When a payee signs in the
regional language, his signature should be translated into English. In such cases,
the amount should be entered on the receipt both in the regional language as
well as in English.
506. Arrangements in the absence of Authorised
Witness: When an officials
or subordinate named in a bill as a witness is from some reason on other unable
to attend, he will arrange to depute some other responsible Railway Official
for the purpose. This deputation will in the case of payment to Engineering
labor require the previous approval of the officer next above the specified
witness. Any case in which the Cashier finds such deputation arranged
recurrently must be specially reported to the Divisional Cashier (Pay)
concerned.
(a) Should an
officer or a subordinate named in a bill to witness payment be unable to depute
another, the disbursing Cashier will not pay the bill, except on the written
authority of the Officer signing the bill, or one of his assistants, who must
be a Gazetted Officer, to whom intimation of the fact will be given by the Cashier.
507. Responsibility of the Official
Witnessing the Payments:
The Witnessing Official will be responsible for the identity of the employees
paid in his presence and for correct payment of the amounts entered in their
favour in bills. When payment to illiterate staff is being made, the witness
should call out only the payee's name (excluding his father's name) from the
pay sheets, and the payee should in reply mention his own name, as well as his
father's name, which should be compared with the name shown in the pay sheets,
both by the witness and the Cashier to ensure payment being made to the correct
party. The witness and the Cashier should call out the amount payable to every
payee at the time it is made over to him. Any complaint of short payment made
on the spot should be settled with the full knowledge of the witness. No
complaints of shorts payment will be entertained after the payee has left the
pay table, nor any excess found in the Cashier's cash after completion of
payments, used for settlement of such complaints.
508. Cashiers to refuse payment in cases of
doubt: Cashiers must
take care that persons, who present themselves for payment, are as far as they
know really those mentioned in bills.
Should they, however, entertain any doubt, they will refuse payment
until the doubt is removed. A case of
one man answering to another man’s name should in no circumstances be passed
over, but must be reported to the Divisional Cashier (Pay) concerned.
509. Notice for Payment of Staff or
Contractors: Cashiers will
immediately on receipt of bill advice payees concerned the probable date he is
likely next to visit the place of payment. Payees residing at stations will be
advised on letter form or by telegram.
Those who are out of touch with station officials will be given postcard
intimations. Contractors are advised by
post and their payments are made on the delivery and presentation of post
card-cum-receipt forms properly acquitted.
510.
Notice
of Payment to Staff: Owing to Sundays
or holidays, the scheduled dates for receipt of pay bills are liable to slight
variation. As a matter of convenience,
the departmental witnessing officials will, therefore, be given previous notice
of the date of intended payment. Where
payment is intended at a definite hour or place, the notice should be
accordingly amplified. Payment at
Headquarters stations will be notified by letter or hand message and those at
out stations by wire. When an arrangement
of payment concerns several witnessing officials at the same place, all the
parties should be included in a combined message, such a message being
addressed to the Telegraph Master of the station.
511. Period of Notice: Monthly payments
(other than Engineering Gangs) do not require more than a few hours’ notice.
For Engineering Gangs, however, as far as possible, 48 hours' notice will be
given to the Witnessing Officials, and to enable this being done, the
Divisional Cashier (Pay) will advice Cashiers on Divisions by wire, the date
pay bills are dispatched.
512.
Absence
of Witness on Pay Day: Cashiers must be very careful to see that the
engagement once arranged is kept. When
on arrival at the appointed place, a Cashier finds that the witnessing official
is not present, he will immediately address him by letter or wire, as may be
necessary, and ask him when he may be expected.
He will at the same time report the facts to the Divisional Cashier
(Pay) and proceed with further payments as far as may be possible, pending
reply from the Witnessing Official.
513. Cashier's or
Witness's inability to attend on Pay Day: Should a Cashier witness after giving notice of payment find
that he will not be able to meet the Witnessing Official at the appointed date,
he will immediately telegraph or write, as may be necessary, to the Witnessing
Officials telling him of his inability to attend, with a proposal of another
date for payment. On receipt of the Witnessing Officials acquiescence, the
Cashier will adjust his subsequent engagements accordingly.
(a)The same
procedure will be observed by the Witnessing Official in case of his inability
to attend, and it will be binding on the part of both the Cashier and the
Witnessing Official to reply immediately to each others notice.
514. Stamped Receipt: All staff on
monthly or daily rated pay are required to give a receipt, which when the gross
amount exceeds Rs. 5000/- is to be on 1 Rupee revenue stamp. Literate staff
must sign. Left hand thumb impressions will be taken from illiterate payees
(men), and right hand thumb impressions in case of illiterate (women), by the
witnessing officials and authenticated under his initials. On special bills
such thumb impressions must also be specified. "Left/right hand thumb
impression of ....................................". Cashiers have authority
to refuse payments where the signature or thumb impressions are not
satisfactory.
(a) If
a blurred or an indistinct impression is made in the first instance, a second
clear impression should be taken close to it, but not over the former.
515. Affixing of Stamps on Pay Bills:- Cashiers will hold a sufficient stock of 1 Rs. revenue
stamps required for use on the pay bills. Before commencing payments such
stamps should be affixed against every item payable exceeding Rs. 5000 (Net
amount payable), the value of the stamp being recovered at the time of payment.
When the signature column of the pay sheets has insufficient space for affixing
the required number of stamps, the complementary number of stamps may be
affixed elsewhere in the body of the same pay sheet, such stamps, however,
being cancelled under cross line to prevent their misuse.
516. Receipts exempted from Stamp Duty: The receipts exempt from stamp duty are:
(a)Receipt given by or on behalf of Government.
(b)Receipt for interest on Government Securities.
(c)Receipts on postal Money Orders acknowledgements.
(d)Receipts for withdrawals from Post Office Savings Banks.
(e)Receipt given by a Railway or an inland Steamer Company for payments
made to it on account of freight and fares, and for incidental charges, such as
loading, unloading, delivery, carnage, haulage, warfare, demurrage, etc.
(f)Receipts for any payment for money without consideration such as
receipts for Grant-in-aid bills, and for fees paid to Barristers-at-Law.
(g) Receipts granted by Co-operative Societies.
(h)Receipts for Education Grant-in-aid bills paid to Schools.
(i)Acknowledgements of amounts received on account of Imprest recoupment.
(j)Receipts given by a Railway Company or Administration or an inland
Steamer Company, for money received from another Railway Company or
Administration, or inland Steamer Company, or from a Tramway Company or other
carrying Company, in connection with
payment for through traffic transactions.
(k)Receipts for payment made to workshops staff by tin-tubes system.
517. Certificate on Pay Bills: When payments on monthly pay bills, are in progress, the
Witnessing Officials will attend every individual payment made and fill in the
certificate printed at the foot of each page immediately it is completed. All
person not paid on the page will be marked as such, and the witnessing official
should also be required to state briefly in each case the reason for
non-payment. The number of unpaid employees so marked must be correctly entered
in the certificate at the foot in the hand writing of witnessing officials and
the certificate completed by the Cashier under the signature of both with
dates. Should all men entered on a page be paid without exception, the word
"Nil" is to be inserted in the place for the number of unpaid
employee Certificates on pay bills of running and other staff, whose payments
are not continuous, may be filled in when payments are over, but in such cases,
each payment must be attested by the witness and the payees receipts dated.
518. Completion of Certificates: On
Interruption to Witnessing Arrangements: If due to any emergency, the witnessing official after commencing
payments be unable to complete them, it will be bindings on him to certify all
payments that he may have witnessed and to make arrangements for another
suitable witness to continue his duties. Should the witnessing official become
physically disabled to do this, the Casher will report the matter at once to a
higher authority, and have the necessary certificates completed by the next
authorised witness, after such enquiries as the latter may think fit. Any incident in which a Witnessing Official
either fails voluntarily, or otherwise to sign certificates to payments
actually made, should immediately be reported to the Divisional Cashier (Pay)
by the Cashier concerned.
519. Payment after certification: If any staff are paid after the certificates are closed, their receipts will be taken on the pay bills. The
Witnessing Official will cancel, under his initials the original remark
"Not Paid" and furnish a supplementary certificate at the foot of the
page as "One since paid" with signature, designation and date.
520. Difficulties in payment of Special Vouchers to
be reported: Cashiers are expected to make every effort to
Pay Staff or contractors, etc. without any undue delay. If any payments in respect of Settlements,
Contractors bills, etc. are not effected within there weeks of the receipt of
the voucher, Cashier must refer the matter to the Divisional or other offices from
which the claim was preferred. Any known
reason for non-payment should be communicated to the offices concerned, and
their further instructions called for.
In the absence of a reply within a week, from reference, or on receipt
of information that the payment is not likely to be made, the assets may be
credited to the Railway, and the voucher returned to the Divisional Cashier (Pay) concerned in the usual course.
521.
Intimation regarding Transfer of Staff: With a view to accelerate payments, departmental offices
will send intimation of any transfers direct to the Cashiers from whose
districts the employees are transferred. In exceptional cases, such intimation
if given by literate employees direct may be entertained, provided that the
payment is to be made through a Railway Official at the Railway Station.
Cashier will in no case act on an intimation from an illiterate person, unless
it is countersigned by his immediate superior.
(a) When assigning
reasons for non-payment, Witnessing Officials are expected to intimate
transfers by suitable remarks on Pay Bills.
As soon as it comes to the notice of Cashier that a person, whose money
is in his hands, has been transferred from his district, he will immediately arrange
the payment as described in the case of transfers.
522. Where Witness may be dispensed with: After staff payments, on ordinary pay day if the Cashier
is satisfied as to the identity of the party who signs in English, the Cashier
may pay on his personal responsibility without a witness. This only refers to ordinary monthly
payments.
(a)Settlements or
other special payments must not be made
without a witness, or a letter of identification from competent authority.
523. Letter of Identification: A letter of identification must clearly state that the
bearer of the letter is the payee named as entitled to payment of the specified claim. Any such
letter if not produced in reasonable time (judging from the place and the date
of issue) will be returned with a remark suggesting renewal.
(a)When a Final settlement is authorised under a letter of
identification, the Cashier may accept any Railway Official for a witness, if
no departmental witness is provided.
Where, however, several payees are mentioned in the same letter, or when
a letter includes specimen of the payee’s signatures or thumb impression, which
can not be verified, the Cashier may demand from the issuing Officer a
departmental witness to identity the payees and witness the payment.
-0-
Chapter- III
Indirect Payment
601. Recoveries from Staff: Cashiers are prohibited from making any deductions from
the dues of an employee for payment to private individuals.
602. Recoveries Creditable to Railway: When a Witnessing Official desires to make any recovery
permissible under the Payment of Wages Act 1936 and creditable to the Railway,
the Cashier will have such recoveries noted on the Pay-bill, under the
witnessing officials dated initials, and will account for the withheld amount
in the unpaid statement under a suitable remark. In support of these
recoveries, a statement should be obtained from the witnessing official and
submitted with the unpaid statement for information of the Accounts Office.
603. Attachments: Should a Cashier receive an Attachment Order from a
Court against Railway employees or others, he will not make any deductions at
all, but send the same to the Divisional Cashier (Pay) to be forwarded to the
Accounts Office.
604. Payments of Wages to Nominees: Cashiers shall not make payment of the dues of one
employee to another, except on the written authority (stamped where necessary)
of the person billed for, which will be attached to the bill in support of the
Payment. The nominee will be required to sign, with designation and date on
original bill for the payee, whose name and designation he should also record,
adding "As per Pay Authority attached".
(a) Where the
Cashier is making payment on an Extract, the nominee's acknowledgement would be
taken on the extract, similarly.
(b) The essentials
of the Pay Authority are:
(i)
It should not have
been executed on a date prior to the period
of payment.
(ii) The payee's
signature should agree with the name in the
audited voucher, and witnessed by a
responsible Official.
(iii)
The nomination should be under the same signature as on the
receipt.
(iv) The nominee
must be a person other than the one who
witnessed the Payee's signature.
(v) Nomination
conveyed under a thumb impression must be
witnessed by the payee's immediate local
superior, and the
nominee should also be a permanent Railway
employee.
(vi) Pay Authority
should be countersigned by the immediate
superior of the Railway employee or by
the witnessing
officials named in the bill.
(c) Cashiers are
expected to exercise close scrutiny over Pay Authorities in all details. Where
this work and the removal of stamps already affixed to the Pay Bills interferes
with the expeditious disposal of payments, the nominee should be asked to apply
after payments on bills in the ordinary course are completed.
(d) Where a
Railway servant is on leave, a Life Certificate will be necessary to be
produced before payment can be made to the nominee.
605. Pay
Authority permissible in Exceptional Cases:
Payments should as
rule is made direct to payees. Any
attempt to bring Pay authorities into general use is to be discouraged. Cashiers noticing instances in which the
concession is repeatedly availed of by any party shall report the matter to the
Divisional Cashier (P).
606. Life Certificates: The Life Certificate should be signed by some person
exercising the powers of a Magistrate under the Criminal Procedure Code or by a
Registrar or Sub-Registrar under the Registration Act, or by any pensioned
officer, who before retirement exercised the power of a Magistrate, or by a
Chaplain or any Gazetted Officer of Government or by a Munsiff or any person
holding a Government title, or by a Registered Medical Practitioner giving his
registration number on the certificate, or by a Police Officer in charge of Police Station, with the official
seal.
607. Payment of Nominees of Claims other than
Wages: The procedure
described previously applies to payment of monthly salary bills only. For
payment of special claims, such as Settlement, Special Contribution to
Provident Fund, etc. the nomination must be executed on Rs. 10 stamped paper
and the authority must specify the particular claims, which are intended to be
paid to the nominee. These authorities must also have been witnessed by responsible
persons, preferably Government Officials.
608. Payment of Wages to Employee’s Relatives: Monthly wages are expected to be paid to the employees
direct; but in exceptional cases, if the District Medical Officer certifies as
to the employee's inability to draw pay and the District Officer or another
responsible person vouches for the identity of the employee's wife, Cashiers
may make payment to the wife or another person considered by the District
Officer to be entitled to receive such pay.
609. Payments to Relatives of Deceased
Employees: Pay and other
allowances claimed on behalf of a deceased Railway servant can be paid without
the production of the usual legal authority in the following cases:
(i) To the
extent of Rs. 500 under the order of a Gazetted Officer responsible for the
payment, after such enquiry into the right and title of the claimant, as the
sanctioning authority may deem sufficient. The prescribed form is to be used in
all cases in which the amount due, including Special Contribution to Provident
Fund, does not exceed Rs. 500.
Note:
(a) Pay and other
allowances referred to above include refund of rent, water-tax, reimbursement
of medical charges, fees, and all legitimate dues of the deceased Railway
servant.
(b) The limit of Rs.
500 prescribed above refers to the "Net" and not the
"Gross" amounts.
(ii) For the excess over Rs. 500 under the orders of
the Railway Board on the execution of an Indemnity Bond in the form prescribed
with such sureties as they may require, if they are satisfied of the right and
title of the claimants and consider that undue delay
and hardship would be caused by insisting on the production of Letter of
Administration. The sureties accepted for such bonds should be of proved
financial stability to meet the obligations undertaken. In case of doubt,
payment should be made only to the person producing legal authority.
610. Payment
to Bank on behalf of Officers: Gazetted Officers of the Open Line have the
option to receive direct payment (wholly in cash or wholly by cheque), or to
have their salaries paid to a recognised bank at their headquarters stations or
at the headquarters of the Railway. Gazetted Officers of the Open Line at whose
Headquarters no banking facilities exist as also Gazetted Officers attached to
Construction and Survey are allowed the additional privilege of having part of
their pay paid into a Bank, and part in Cash to them. Should the part payment
in cash exceed RS 5000/- a stamped receipt will be taken from the Officer in
addition to the stamped receipt of his bank for the part paid to it.
611. Bank
receipt: The Pay Office will forward
the salaries of officers to the Bank concerned, under an advice, accompanied by
a cheque covering the amount. The Bank’s
receipt, (which must be stamped should the payment exceed RS 5000/-) will be
attached to the Pay Bill.
612. Special vouchers
payable to Railway Officers: When under an audited voucher cash or cheque
is payable to a Gazetted Officer of the Railway in his official or private
capacity, the Cashier should send an advice on the prescribed form requiring a
proper receipt and nomination. Such nomination should not be in favour of an
illiterate person.
613. Payment to Attorneys:
Contractors at times require payment to be made to their representatives
authorised under Power of Attorney. The essentials of this document are that it
should be (i) duly stamped, (ii) registered by Government and (iii) explicit as
to the privilege of receiving payments and passing receipts by the stated
Attorney. The Heads of Departments should get all Power of Attorney vetted and
certified by Railway's Solicitors before these documents are registered in the
books of the Administration and acted upon.
614.
Attorneys to Contractors payable at Railway stations: Departmental offices preparing bills of contractors
payable at Railway stations are required to give on each bill the name of the
Attorney (if any), in addition to the name of the Principal, so as to enable
payment to either. Cashiers have no
authority to make payment to an Attorney not mentioned in the bill, even if a
Power is produced at the time of payment.
615. Acknowledgement
signed by Contactors representatives: Acknowledgements signed Per Pro require the support of a Power of
Attorney, which should be called for if such Power has not already been
registered in the Cash and Pay Office.
a.
When, however, a
payment is acknowledged by a Partner, or Manager of a concern, no Power of
Attorney will be required. For payment
to firms or other bodies, acknowledgments signed by a responsible
representative, such as, Accountant, Secretary, Minimum, etc may likewise be
accepted without a Power of Attorney.
616. Postal Payments: Payments to be made outside the limits of the Railway
will be arranged by cheques, drafts, or money order. Drafts and cheques will
always be forwarded under registered covers. The number on the post office
receipts must be duly noted in the Cashier's Cash Book, and receipts carefully
pasted to the vouchers.
617. Receipt
for Postal Payments: For payments by
Money Order, the payees’ postal acknowledgment is legally sufficient, and no
other receipt need be insisted on.
(a)For any other mode of payment through
post, i.e., cheques, etc., receipts should as a rule be called for in advance
of actual payment; but advance receipts may be waived in respect of firms and
other bodies, who have recurring dealings with the Railway, and can be depended
upon to furnish proper receipts promptly.
Instances of expected receipts not coming to hand in due course should
be taken up, and if no satisfaction is forth coming an advance receipt may be
insisted on for future payments.
618. Government
Drafts: These are obtainable from the Reserve Bank of India
619.
Money Orders: Payments to Railway employees by Money Order will always be made at
their expense. Charges on Money Orders
to contractors, etc., if they are entitled to full payment at their places,
will be borne by the Railway. The
payee’s acknowledgment should be attached to the bills on which remittance was
made; but if this acknowledgment is not received when the bill is to be
returned, the postal receipts should be pasted to the bill, and payee’s receipt
when received should be pasted to an extract already kept on the prescribed
form, the bill having already been cleared with in the prescribed time-limit,
and sent to Accounts through the Cashier/Divisional Cashier (Pay). Such payments by money order should be
recorded in the Money Order Register, maintained for the purpose.
620. Undelivered
Remittances: When a Money
Order to an employee is returned undelivered, it will be accounted for as
Unpaid, if the bill is still on hand, commission charges being recorded under a
suitable remark. When the remittance is made from unpaid statement, and is
returned, the Money Order commission should be billed for through the imprest
statement, the postal coupon and an extract from unpaid statement being sent to
the Accounts Office in support of the claim.
621. Money
Order Receipts: The purpose of
the remittance should be briefly stated by the sending Cashier on the
acknowledgment portion of the Money Order form, in continuation of the printed
entry “Received the sum specified on the reverse on …….” If the Payee’s
acknowledgment is found to be defective, or not received in due time, the
postal authorities should be addressed promptly (within a fortnight latest) for
a correct receipt or certificate of Payment in terms of directions in the
Postal Guide.
622. Un-remittable
Balances: When the amount
payable cannot be wholly included in a postal remittance, the un-remittable
balance should be accounted for as “unpaid” the unpaid statement bearing the
remark “Balance un-remittable by post”.
623. Insured
Remittances: Payment by
currency notes under insured post will not be undertaken by Cashier. This mode of payment is subject to risks.
624. Work
Shops Payments: The major Mechanical Workshops, and Carriage and Wagon
Shops, are paid by Tin Tubes Systems by a body of Account Payment Clerks of the
Workshops/Stores Accounts Offices at these or nearest stations, deputed for
this purpose each month.
(a) The Sr. Cashier In-Charge of Workshops payments
should encash the cheques on the day preceding the date of payment. On receipt
of the denomination of currency statement, due by 12 hours latest on the day
previous to the date of payment, he will obtain small denomination of
currency/coins from the Bank. With the help of the Cashier deputed, he will
count the small denomination of currency/coins, and then arrange to separate
the currency notes/small coins of different denominations duly counted according
to Pay points, in accordance with the denomination of currency/coins statement,
and put them into sealed bags, which will then be placed in Wooden Boxes. The
Boxes will be deposited in the Strong Room overnight, the keys being retained
by the Cashier In-charge of workshop payment.
On the day of payments, all Cashiers will attend at 07.30 hours and
accompany the boxes in the Van to the Workshop escorted by Armed
Police/Protection Force Escorts provided for the purpose.
(b) For
Workshop payments, the cash brought to the workshops will be handed over
against proper receipts to the Account Payment Clerk, one for each pay point,
detailed by the Workshop Account Officer to fill in the tin-tubes and make
payments. These tin-tubes will be filled in the presence of the Charge man and
then placed in the cages of the trays allotted separately for each payee.
(c) When the trays are filled, they will be placed
in the boxes allotted for the particular shop. The boxes will be locked under
double locks, one key being with Accounts Payment Clerk, and the other with the
Shop Charge man. The locked boxes will remain at the site of filling and in the
custody of the Armed Police/Protection Force escort until the hour of payment.
The Accounts Payment Clerks will then accompany the boxes to the pay points and
make payment to workshops staff and in the presence of the Shop Foreman.
(d) The Sr. Cashier in charge of the
Workshops payments should received all unpaid amounts from the Account Payment
Clerks the same evening after payments and the names and the tickets numbers of the absentees and unpaid amounts due to them
must be duly listed, and acknowledgement given to the Accounts Payment Clerks.
Unpaid staff may be paid as usual the next day in the presence of the Foreman obtaining
payee’s acquittance on revenue stamp, if the net amount exceeds Rs. 5000.
(e) Smaller Workshops Units are paid by the
Cashier in the presence of the Foreman who witnesses the payments.
-0-
CHAPTER- IV
GENERAL INSTRUCTIONS FOR CASHIERS.
701. Civility
to Staff/Contractor: Cashiers are required to be courteous in the
discharge of their duty. On occasions,
when in the enforcement of rules and regulations, a payee is not satisfied; the
Cashier should refer him to the witnessing official, requesting the latter to
deal with him. The Cashier will,
however, keep a memorandum of every such incident, so that in case of future
reference, he should be able to satisfactorily explain his position.
702. Private Cash: Cashiers will under no circumstances keep Government
Money at their private residence nor must private money be mixed with public
funds on any pretext whatsoever.
703. Custody of Keys : Cashiers will take particular care of the keys of their
cash safes and boxes and will always keep the keys in a leather wallet on their
person. When owing to illness these keys
have to be sent to the office to prevent interruption to payments, the keys
must be sent with a reliable person in a sealed cover. Should the keys under any circumstances pass
into the hands of a third party, the matter should immediately be reported to
the Divisional Cashier (Pay), with a view to the levers of the safe being
changed and new keys made.
(a) On no account are Cashiers allowed to keep duplicate keys
of the safes and boxes in their charge.
To prevent misuse of duplicates keys, the Dy. CAO (C&P)/Chief
Cashier/Sr. DFMs will arrange for all such duplicate keys being obtained
through the Divisional Cashier (Pay) concerned, from all Cashiers in sealed
envelopes (cloth/thick paper). He will
scrutinize them, check the particulars thereon and enter them up in a Register
maintained up-to-date. The sealed envelopes will be locked in the strong room
under double lock by the Dy CAO (C&P)/Chief Cashier and Divisional Cashier
(Pay).
704.
Specimen Signatures of Cashiers: Cheques covering cash payments at Headquarters/Divisions are drawn in
favour of the Divisional Cashier (Pay) and are endorsed to the Cashiers
concerned. Specimen signatures of
disbursing Cashiers are to be supplied by the Divisional Cashier (Pay) to the
Banks/Treasuries from where the cheques are to be encashed to secure encashment
by right parties. Such authorities
issued to the Banks or Treasuries should be serially numbered and a careful
record maintained.
705.
Encashment of Cheques: All cheques are
drawn against batches of monthly bills and miscellaneous petty bills and will
be endorsed to the disbursing Cashiers, who are required to present them at the
Banks/Treasuries direct, i.e. without an endorsement to a third party. Encashment through Armed Police/Protection
Force Escorts and Peons are strictly prohibited.
a.
Cashiers who
present the cheques at the Bank should on no account leave the bank without
receiving the cash. It is forbidden for
Cashiers to present the cheques to the Bank, and for another Cashier to bring
his cash from the Bank. Encashment of
cheques should always be done in the forenoon, with a view to provide
sufficient time on return for his other duties, accountal and preparation for payment,
etc. Every Cashier should proceed to the
Bank and obtain his own cash, but if under unforeseen or special circumstances,
it is not possible for him to do so, then the Divisional Cashier (Pay) may send
another Cashier, but such transactions should always be recorded in a special
book maintained for the purpose.
b.
When cheques are
encashed by Cashiers, they should personally verify the correct amount received
from the bank. At tthe Bank counter, the
Armed Police/Protection Force Escorts should be specially alert to prevent
railway cash being stolen by pick-pockets, or robbed by desperadoes or dacoits.
Cashiers should also see that no cash taken over is left behind at the counter,
and thereafter lock the same carefully in the cash box.
c.
Cashiers are forbidden
to carry and bring cash in canvas bags, and to utilize the Armed
Police/Protection Force Escorts in handling Government cash.
706.
Associating Cashiers in encashing cheques of other
parties: Cheques issued by the Railway in favour of contractors,
Staff, private parties, etc. must not be endorsed in favour of the Cashiers.
Cashiers are strictly forbidden to accept any such endorsements, etc., in their
favour by payees on cheques drawn by the Railway and/or undertake to encash
these cheques or to associate themselves in any manner in the realization of
any Railway cheques issued in favour of the contractors, staff, private
parties, etc. Cashiers are also debarred
from identifying payees at Bank or attesting their signature or thumb
impressions for purposes of realization of cheques issued by the Railway.
707.
Cash to be used for Payments: Cash
payments will, as a rule, be made in as few notes and coins as possible, notes
of higher denominations nearest to the amount payable being used. Cashiers should, however, use discretion and
issue notes of Rs 10 and 5 at least to some extent of the total pay. Cashiers should not undertake to exchange
notes once paid to staff for notes of smaller denominations or coins while
payments are in progress.
708.
Provision of Coins for Payment: Every
Cashier will keep a statement showing quantities of notes and coins required
for different tours. This information
should be recorded in the District Order Book.
The requirements should be revised in the light of experience. As a rule Banks and Treasuries need not be
advised in advance regarding cash requirements; but when the date for
encashment of cheques is unduly accelerated or retarded, the Bank and Treasury
authorities should be advised to enable them to meet the altered demand.
709.
Escorts for Cash in Transit: Cashiers must take with them two Armed
Police/Protection Force Escorts when going to the Bank/Treasury for paying in
or for encashment of cheques. Before
leaving the bank or treasury they should satisfy themselves that the amount of
cheques encashed has been correctly taken over.
While at the bank or treasury Cashier should post one of the Armed
Police/Protection Force Escorts at some distance away to watch the cash. The cash will then be brought to the pay
office (at Headquarters/Divisions) by Cash Van/Vehicle. The Armed Police/Protection Force Escorts and
the Cashier must accompany this cash, which on arrival will again be verified
in the Pay Office before it is secured in the Strong Room.
710.
Advice of line payments to Divisional Cashier (Pay): The Divisional Cashier (Pay) including Headquarters, will
maintain a Movement Register of all the Cashiers under him in which all
Cashiers, at the time of proceeding on Line for payment, will enter the date
and train by which they will proceed, with brief programme of their tour, and
their expected date and train of return to their respective headquarters. If due to any unusual circumstance, a Cashier
is detained on line beyond the scheduled programme, he must at once intimate
the Divisional Cashier (Pay) by telegram the cause of his detention.
711.
Sealing of Safes: The Cashier must secure their cash boxes in
the lockers provided in the Strong Room at the respective
Divisional/Headquarters. Except during
working hours, these lockers will be sealed by them every evening after locking
the cash. The seal should be impressed
on thin wax. A record in this connection
would also be maintained. While
depositing or removing the cash boxes in the strong room, the Cashier must be
accompanied by both the Armed Police/Protection Force Escorts.
a.
All
Cashiers while depositing and removing their cash boxes from the Strong Room
must, on each occasion, make necessary entries in all the respective columns in
the register provided in the Strong Room, in the presence of the
officer-in-charge of the Guard of the Strong Room, who will also sign with the
date in the required column. The
officer-in-charge of the Guard will be responsible to see that the Cashiers are
always accompanied by their two Armed Police/Protection Force Escorts, and that
all the entries required are made in the register. Without both requirements
being fulfilled, the Guard will not permit the cash box being deposited or
removed by the Cashier. In the event of
any dispute, the Police/Protection Force Guard will bring the matter to the
notice of the Divisional Cashier (Pay), and if he is not on duty, the Station
Master, who will report it to the respective Divisional Finance Manager
concerned, and the Financial Adviser and Chief Accounts Officer, North Western
Railway Jaipur. The Guard will also
immediately satisfy himself that the Strong Room is properly closed and locked
on every occasion by the Cashier.
b.
The
Cashiers at Headquarters will deposit their cash boxes in the Cash Office Strong
Room at Division.
c.
When
the Cashiers are on line and halt at a roadside station, the cash box shall be
kept in the Station Master’s Office, either in the embedded safe provided for
the purpose or chained to the embedded iron ring provided and the padlock
sealed. An acknowledgment should always
be obtained from the Station Master in the book provided for the purpose.
d.
Hours of Payments:
Payments are as a rule permissible only between sunrise and sunset. But
Cashiers have authority to use their discretion, in very exceptional cases, if
payments cannot be effected, if not made beyond these hours. The actual hours
of payment shall be given in the Cashier daily diaries and T.A. Journals.
712. Cashiers
Daily Dairies: Cashiers are required to maintain Daily Diaries of movements
when on Line or engaged in making payments at their Headquarters. These diaries must be submitted to the
respective Divisional Cashier (Pay) on 10th, 20th and the
last day of the month. Full details of movement, timings and particulars of
work done on line and at Headquarters shall be given.
713.
Payment at Private Residence: Cashiers are
strictly prohibited from effecting payments at private residences of staff or
contractors, etc. In exceptional cases,
where departmental officers desire payment to be made to a person, at their
residence, owing to extreme illness or physical incapacity, and the payee is
agreeable to pay suitable charges for conveyance, the Cashier will effect such
payments in the presence of a departmental witness and the medical attendant of
the payee. Payment must not be made if
the payee is unconscious, or obviously incapable of understanding the nature of
the transaction.
714.
Accuracy of Payees Signatures: Particular care should be taken to see that payees
sign their names as entered on bills.
Cashiers are authorised to refuse payments where this requirement is not
complied. If relief is sought by any
payee in such cases, he should be asked through the witness, where necessary,
to refer to his Divisional Officer to authorise necessary correction in the
bill. The authority for correction in
the given name of the payee will require previous approval of the Accounts
Office, if the payment is to be made on a bill other than monthly wages, or
even for wages, which are payable from unpaid statement.
715.
Reserved Accommodation for Travelling Cashiers and
their Escorts on Duty: Cashiers, when on duty, must travel with Cash
in the compartments reserved for them, along with their two Armed
Police/Protection Force Escorts, and Peon where provided. Under no circumstances shall the public be
allowed to enter the compartment or the Cashier and both Armed Escorts be away
from the Cash.
(a) While
traveling in the reserved compartments they shall invariably secure their cash
box to the seat of the carriage by means of the chain and pad-lock.
(b)
In exceptional
cases, where no accommodation can be found in a sleeper class compartment, or
in the brake van, or in unoccupied driving compartment of trains, Cashiers are
allowed to travel in Upper Class compartment of trains, when they are on duty,
with cash and Armed Escorts. Similarly, on the Main Line
trains on BG and MG, Cashiers on duty with Cash and both Armed Escorts may
travel in Upper Class Compartment from intermediate stations to destination,
reporting the facts to Station Master and Guard for non-provision of reserved
compartment.
(c)
While paying Engineering Gangs on Trolley,
Cashiers should take cash just exceeding and sufficient for their requirement
as far as possible. While loading or unloading the Cash Box, greatest care and
vigilance must be exercised.
Night Halts
on Line: Cashiers, when on payment tours on the
District, must stop at the station of halt and not leave it.
716. Emergencies: Cashiers must not proceed to any locality, or
even a place in the Railway premises with cash, where there is reason to
apprehend danger. Should any contingency
arise either at the Headquarters or on Line, and the Cashier is unable to
decide upon the safe course of action, he should seek the protection of the
highest Railway Official and at the same time wire to the Dy CAO
(C&P)/Chief Cashier/Sr. DFM/Divisional Cashier (Pay).
717.
Custody of Accounts Vouchers: Pending return of vouchers to the Accounts Office Cashiers are
personally responsible for the custody and good condition of all vouchers under
payment. Vouchers must not be allowed to pass into the hands of any unconcerned
party. While being dealt with by the witnessing officials or payees, vouchers
must remain within sight of the Cashiers, so as to preclude the possibility of
any attempt to tamper with entries therein. Excepting the witnessing official,
no employee should be permitted to see or note down the particulars of pay etc.
of another. The vouchers will in no case be shown to any outsider, or any
calculations therein communicated to such persons. Any breach in this respect is liable to
serious punishment.
718. Loss of Bills: In the event of a
loss of salary or employee’s pay sheets containing several names, which should
be extremely rare, the following instructions shall be carefully followed:
(a) If no payments in a bill have been made at all
at the time the bill is lost, Cashiers shall immediately return the amount of
the bill to the Accounts Office with unpaid statement and report the facts at
once to the Dy CAO (C&P)/Chief Cashier/ Divisional Cashier (Pay)/Accounts
Office. The Accounts will obtain a duplicate copy of the bill from the Bill
Preparing Officer, and on receipt of the same duly re-passed, payment may be
made by the Cashier.
(b) If payment of a bill has been partly made
before the bill is lost, the Cashier should retain the balance of the amount
unpaid and will at once report the loss with facts to the Dy CAO
(C&P)/Chief Cashier/Divisional Cashier (Pay) and Accounts Office. The
Accounts Office shall call for a duplicate copy of the bill from the bill
Preparing Officer and on receipt of the same, will effect the remaining
payments. The responsibility of making double payments to those payees, who
have already been paid, will rest entirely with Cashier concerned. A
certificate that payees have already been paid shall be obtained on the
duplicate copy of the bill from the witnessing officials.
(c) In Case of bills lost in Pay Office before
dispatch to the Cashier for payment, it will devolve on the Pay Office
concerned to immediately return the amount as unpaid, and at once furnish the
necessary certificate.
(d) Where bills are lost by Cashiers after payment,
it shall be necessary for the Cashiers concerned to immediately intimate loss
and furnish a certificate, in which the CO6 and CO7 numbers and dates and
payees name and amounts are stated, and also a clear certificate from the
Witnessing Official to the effect that "From records it is found that
payment was made on date .......................... in my presence". Both
Cashier and Witnessing Official will sign the certificate, giving designation,
station and date.
(e) Bills lost in the Pay Office after payment and
on receipt back from Cashiers will be dealt with in the same manner.
719.
Custody of Cash while going on line and Returning to
Headquarters: The Cashiers and
their two Armed Police/Protection Force Escorts and Peon must be present on
duty half an hour before the departure of the train, to enable the cash from the
Strong Room being removed to the reserved compartment well in time, and to
permit the safety arrangements, like bolts, catches, etc. being examined and
found in order from the safety point of view, or enable their being attended
to, if required. If any defects are
found, immediate steps should be taken to report the matter to the Station
Master and staff on duty, and have the matters set right. Likewise, the Cashiers immediately on return
to their Headquarters will lock the Cash Box in the Strong Room, and have the
vouchers and other railway properties secured.
If the return of
Cashiers to their Headquarters is at an hour inconvenient for such transfer,
the Cashier and the two Protection Force Escorts must not leave the place until
the cash and the other Railway property is taken to the Pay Office and the Cash
locked in the Strong Rooms.
720. No
Admission to Pay Office after working hours: After working hours, Cashiers or Armed Police/Protection
Force Escorts will not have admission into the Pay Office, except for purpose
of taking out cash and vouchers, when proceeding on Line, or transferring
unpaid cash and vouchers to safe custody on return to their Headquarters. Cashiers and the Armed Police/Protection Force
Escorts must not remain in the office longer than is absolutely necessary. Lingering or loitering in or around the Pay
Office is strictly forbidden. They shall before leaving ascertain that the
office is properly closed and locked.
721. Transfer
of Charge: The relieving Cashier
will receive the cash and bills as per relieved Cashier Cash Book of the day on
which the charge is made over, and enter the details in the Cash Book Extracts
form. This form as well as the Cash Book
will be signed by both the relieved and relieving Cashiers thus:
“Made over Rupees (In words) ………….Rs
……….and bills as per details above.
Relieved
Cashier
Dated …….before or afternoon
Received the above
and found correct.
Relieving
Cashier.
a.
The Cash Book
Extract form will be prepared in duplicate, one copy being given by the
relieved Cashier to the Divisional Cashier (Pay), and the other being retained
by him. The handing and taking over
charge should be supervised, verified and also signed by the Senior Cashier. It will be checked and countersigned by the
Divisional Cashier (Pay) of the Division concerned.
b.
The Relieving
Cashier must immediately thoroughly examine and verify that bills received by
the relieved Cashier had actually been dispatched regularly to the Divisional
Cashier (Pay). Any irregularity noticed
should immediately be reported to the Divisional Cashier (Pay).
722.
Transfer of Dead Stock: The relieving Cashier will also take over from the
relieved Cashier all accounts and subsidiary books, as well as any Government
Property or dead stock. Articles so
taken over will be compared with the office registers and deficiency reported
to the Division Cashier (Pay) so that the relieved Cashier may be brought to
book without delay. Once the charge of
Pay District is taken over by the Relieving Cashier, no subsequent excuse as to
the non-receipt of any books or articles will be entertained.
723.
Cashiers in need of relief owing to Physical Inability: Should a Cashier
find himself while on duty physically unable to carry on his duties, he should at
once have his cash properly secured under seals in the presence of his two
Armed Police/Protection Force Escorts and report the matter the Divisional
Cashier (Pay) by letter or telegram as may be expedient. He should remain at his place of duty pending
relief.
724.
Duties of Armed Police/Protection Force Escorts during
Cashier’s Physical Inability: Should a Cashier due to unforeseen circumstances, e.g.,
accident, illness, etc. be incapable of remaining at his post or incapable of
personally arranging for security of Cash and railway property in his charge,
his two Armed Police/Protection Force Escorts will at once report the matter to
the Divisional Cashier (Pay) concerned by wire.
Meanwhile, the two Armed Police/Protection Force Escorts should secure
the cash, vouchers and any other property in the usual boxes, in presence of
the nearest Railway Official, such as Station Master, Foreman, Inspector, etc.,
obtain his certificate and return to their Headquarters by train or on foot, as
may be expedient, unless otherwise instructed by the Divisional Cashier
(Pay). It is expedient that some
responsible person deputed by the Divisional Cashier (Pay) should proceed
personally to take over the Cashier’s Cash.
The Divisional Cashier (Pay) on receipt of these boxes will personally
takeout the position of the absent Cashier in the presence of two Panchas, who
may be responsible Railway Officials of other departments, if witnesses of the
Cash Department are not readily available.
725.
Directions in
regard to the two Armed Police/Protection Force Escorts: Under no circumstances whatsoever are the Armed
Police/Protection Force Escorts attached to Cashiers to be utilized for other
than their legitimate work, which is to safe guard, protect, escort and ensure
security of Railway Cash.
a.
Armed Police/Protection Force Escorts will
travel with Cashiers, when the latter are traveling for purposes of
distributing Pay, etc. in the reserved compartments allotted. Under no circumstances should they be away
from the Railway Cash. They will also
accompany the Cashiers, when they go to the Reserve Bank, State Bank,
Treasuries, etc. for encashing cheques and bringing the cash. They will insist on the wooden boxes provided
for cash being always used, and not bags.
b.
While traveling with Cashiers disbursing cash
on line, they should always be very alert and examine all safety devices and
locking arrangements of the compartment, like bolts, catches and other safety
devices of doors and windows, etc. and ensure that they are in order. If any thing is defective, immediate steps
should be taken to get the defects set right through the Cashier. They should also check and ensure that the
Cashier has chained the cash box properly to the seat, by means of the iron
chain and Pad lock, and insist on this being done. While going along with the
Cashier to the Banks, Treasuries, and on Line, they should not travel
separately from the Cashier by public conveyance like Buses, Tongas
c.
When payments are arranged by Cashiers,
whether at Headquarters or on Line, both Armed Police/Protection Force Escorts must always be
alert, maintain order, and ensure security of cash.
d.
Before leaving
daily the two Escorts must ascertain from the Cashier the time he intends to
make payment at Headquarters, or to depart from the station on Line and record
it in his Note Book. They must
accordingly present themselves on duty at least half an hour before that time.
e.
The
Armed Police/Protection
Force Escorts are forbidden to handle cash or to assist in disbursement, or to
perform any acts outside their regular duties strictly enjoined on them.
f.
When on duty, they
shall wear their uniforms, and carry their rifles with bayonets and the rounds
of ammunition allotted.
g.
Cashiers have no
power to grant them leave of absence from duty.
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CHAPTER- V
ACCOUNTAL
OF DEPOSITS.
801. Forms
of Deposits: The
Deposits are acceptable in the following forms: (1) Cash, on which no interest is allowed. (2) G.P. Notes at 5%
below their market value, (3) Deposit Receipts of the State Bank of India, (4)
Guarantee Bonds issued by the State Bank of India, or by a Scheduled Bank,
provided they are countersigned by the Reserve Bank of India, (5) Deposits in Post Office Savings Bank
Accounts, (6) Post Office
National Savings/Plan Certificate, (7) Deposit Receipt of the Jackson
Co-operative Bank, Limited of the North Western Railway, Guarantee Bonds are to
be received in the Accounts Office, and sent to the Cash Office in sealed covers for safe custody.
802.
Deposits permissible from Contractors:
(a) Tender deposits are accepted in the form of,
(1) Cash, on which no interest is allowed, (2) Deposit Receipt of the State
Bank of India , (3) Payment
Order or Demand Draft on the State Bank of India ,
(4) Guarantee Bonds of the State Bank of India ,
or scheduled Banks, provided they are countersigned by the Reserve Bank of India
(b) Security deposits from Railway Contractors
are acceptable in any one of the first six items in “Form of Deposits” above
except deposit not exceeding Rs 500/- that must ordinarily be in cash.
(c) Security deposits against payment of freight
by Credit Notes or cheques: These are acceptable in (1) Cash, (2) Government
Promissory Notes at 5% below their market value, (3) Guarantee Bonds of the
State Bank of India , or
Guarantee Bonds of Scheduled Banks, provide they are countersigned by the
Reserve Bank of India
803.
Securities permissible from Staff: These can be in any of the seven forms detailed above.
804.
Mixed Deposits not permitted: Deposits in any particular connection must
be paid, wholly in any one form. Mixed
deposits, i.e. partly in cash and partly in scrip will not be accepted, unless
specially approved.
805.
Bank’s Receipts and Bonds, National
Savings/Plan Certificates to Stand in the name of the Financial Adviser and
Chief Accounts Officer, N.W. Railway: Bank’s Fixed Deposit Receipts, Guarantee Bonds, National
Savings/Plan Certificates will be required to stand in the name of Financial
Adviser and Chief Accounts Officer, N.W. Railway, Jaipur. In the case of deposits in the Post Office
saving Bank, the accounts should stand in the name of the depositor, with
hypothecation to the Financial Adviser and Chief Accounts Officer, N.W.
Railway, Jaipur.
806.
Conditions for Security Deposits in G.P.
Notes: G.P. Notes presented as security deposits
must be endorsed to “Financial Adviser and Chief Accounts Officer, N.W. Railway
or Order”. Care should be taken to see that the following conditions are
fulfilled.
(a) The last holder of the G.P. Note should
be the rightful owner, according to the chain of previous endorsements.
(a) When
any of the endorsements, in the G.P. Note is signed “per pro” or “For” the
previous holder, the endorsement should have previous approval of the Public
Debt Office, Reserve Bank, under Bank’s certificate.
(b) All
accrued interest should have been collected by the depositor.
(c) There
should be at least two blank cages for further endorsements by the Railway to
the Reserve Bank of India
(d) Government Promissory Notes should be accepted
at 5% below their current market value, on the day of deposit. In case of any material depreciation in the
value of Government Promissory Notes the depositor should be called upon to
make good the difference.
807.
Receipt for deposits: A separate receipt book will be kept for acknowledgments
of security deposits in Government Promissory Notes and Postal National
Savings/Plan Certificate .
808.
Deposit Register: All G.P. Notes when accepted will be entered
with full details in the Deposit Register. There are two registers, (1) For
security deposits from Contractors, and (2) Security Deposits from staff. The Accounts Officers of the sections
concerned sections and Booking will be advised of all deposits received, copies
being sent to the Departments concerned.
809.
Deposits held in Office Custody:
Bank’s Fixed Deposit Receipts, Post Office Savings Bank Pass Books and
Sealed covers of Guarantee Bonds are kept in the Cash Office.
810.
Security Deposits in G.P. Notes to be lodged
with the Reserve Bank of India ,
Jaipur for custody: All
security deposits in Government Paper will be forwarded to the Reserve Bank of India
811.
Interest on Cash deposits: No
interest is allowed on cash deposits.
Deposits are acknowledged to depositors and paid to the credit of the
Railway. The Accounts Office and
departments concerned are then advised.
Registers of cash deposits are maintained in the Accounts Office and all
references regarding refunds, etc must be referred to that Office.
812.
Interest on Government Paper held for over a
year: Interest on standing and Security Deposits
held for over a year is collected by the Reserve Bank of India
813.
Registration of authority for refund: When refund of any deposit is authorised by
the Financial Advisor and Chief Accounts Officer, the authority should be noted
in the Deposit Register. Immediately a
deposit is refunded, the Dy. CAO (C&P)/Chief Cashier/Divisional Cashier
(Cash/Pay)’s certificate to that effect should be obtained in the Deposit
Register.
814.
Procedure for return of Government scrip to
depositors:
Deposits in Government paper are lodged with the Reserve Bank of India
815.
Return of Sealed Covers containing Banks’
Guarantee Bonds: Such
sealed covers containing Guarantee Bonds are received from Accounts Offices for
safe custody in the Cash Office. When
return of any such sealed cover of Guarantee Bond is required, the Accounts
Officer will authorise delivery of the same to staff ‘bearer’ of his office,
whose acknowledgments should be obtained and the authority filed in the Cash
Office. No receipt is required either
from the depositor or the Bank, and further disposal of such Bonds rests with
the Accounts Office.
816.
Authority to negotiate scrip: The Financial Adviser and Chief Accounts
Officer, N.W. Railway, only is authorised to negotiate Government Scrips. Scrips endorsed in favour of any other
official is, therefore, not to be accepted.
Transfers of F.A. & C. A. Os should be notified to the Reserve Bank
of India, and the General Post Office, and specimen signature of the relieving
Officer sent by the Accounts Officer, Books Section.
817.
Certificates for deposits: When contractors, for the satisfaction of
their Auditors, call for certificate of their deposits in Government paper,
they should be required to submit statement in duplicate showing the date of
deposit, year of issue of the Government paper, amount deposited, and the
number and date of the Cash Office receipt.
One copy of the statement is to be returned duly certified, and the
other retained in his case file. Should
such statement include deposits in cash and scrip, the items relating to scrip
should be certified, and the statement sent to the Accounts Office for
certification of the cash deposits, and direct return.
818.
Verification of security holdings: A book showing deposits in scrip sent to and withdrawn
from the Reserve Bank of India is maintained, from which the total balance of
securities with the Bank can be readily had, and verified quarterly. The Securities in the Cash Office should
likewise be noted every quarter and compared with the out standings in the Deposit
Register.
819.
Verification of deposits published in the
Government Gazette: Every year on 31st December, the
total securities of the N.W. Railway with the Reserve Bank of India
820.
Annual return of security holdings: A
statement similar to the above, but including deposits in all forms, should be
prepared from the various registers, as on 31st March each year, for
submission to the Accounts Officer, Booking.
821.
Period of records: Deposit Registers must be permanent records.
Case papers for refunded deposits should be kept in an annual file. These files need not be retained beyond five
years.
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CHAPTER-VI
SURPRISE
CHECK OF CASHIERS’ CASH AND ACCOUNTS
The Cadre of the Cash & Pay Department
includes an Inspector of Cashier and Divisional Cashier (Pay) attached to each
Divisional (Pay) Office. Their
inspection duties are briefly outlined as below:
901.
Cashiers'
Account: The Cashiers' cash
and accounts which must be up-to-date shall be subject to surprise checks by
the Inspector of Cashiers.
The checks
exercised by the Inspecting Cashier should be comprehensive and of a searching
nature and should be conducted with an element of surprise.
The programme for
the inspection of Cash and accounts of the Headquarters Cashiers will be drawn
up every month by the Divisional Cashier (Pay) on the Divisions concerned in
such a way that the cash and accounts of each Cashier of the Division is
inspected at least once each month by the Inspecting Supervisors of
Cashiers. The programme of inspection
shall be kept strictly confidential.
The following
procedure should be observed in general by the Inspecting Supervisors of
Cashier during their inspection:-
(a) The cash
balance of Cashiers should be recorded by actual
count.
(b) The cash book should be checked to see
that all bills, transfers and extracts of bills have been taken to account and
unpaid amounts have been correctly extracted from the bills. It should also be
seen that the cash book is maintained properly and balanced and closed regularly.
(c) Bills on hand should be checked with
particular reference to the Summary of the bills, to see that all sheets are
intact. It should also be seen that no bill is retained beyond the prescribed
time limit of one month on any account.
(d) Unpaid amounts should be noted from the
bills, transfers and extracts of bills on hand, and tallied with the cash
balance in the hands of the Cashier.
(e) The body of the bills should also be
scrutinized to see that the certificates recorded by the witnessing officials
are correct and that payments have been made according to the scheduled
programme.
(f) All the bills in the hands of the
Cashier should be listed according to the month, and the unpaid amounts
extracted and a summary prepared.
(g) A statement should be prepared in the
following form showing the Assets and Liabilities of the Cashier, whose accounts
are undergoing check on a Cash Book Extract form. Any deficiency detected must
be made good on the spot, and amounts found excess should be entered
immediately in the Cash Book and credited to the Railway, under Challan
acknowledgement.
Liabilities:
(i) Amount of bills on hand according to month and
PMR No. and date.
(ii)
Imprest Cash.
Assets:
(i) Cheques on hand.
(ii) G.C. Notes, Cash and Stamps
on hand.
(iii) Cash Vouchers.
While checking the Cashiers' account it must be ensured
that Cashiers follow the Cash & Pay Office Manual and Office Orders. Any
deviation from the rules detected at the time of inspection should be specially
brought out in the inspection report.
All inspection reports of the Division should be
submitted to Division Accounts Officers through the Divisional Cashier (Pay)
concerned, those of the Headquarters accounts will likewise be submitted to the
Dy CAO (C&P)/Chief Cashier through Divisional Cashier (Pay), for such
action is considered necessary.
Inspecting Supervisor of Cashiers
should answer the following questionnaire when they check the Cashiers cash and
accounts and submit the same along with their Inspection Reports.
CASH AND ACCOUNTS CHECK QUESTIONNAIRE
Name of Cashier ………………………………………………
Division …………………………………………………..
Date of check …………………………………………….
Questions
|
Replies.
|
||
(i)
|
When were the accounts last
checked by you or your predecessor?
|
||
(ii)
|
(a)
|
Have all the irregularities
detected on the last occasion been
removed?
|
|
(b)
|
Has the excess/shortage
detected on the last occasion been deposited/made good?
|
||
(iii)
|
Have you checked up the
entries made in the Cashiers cash book after your last Inspection?
|
||
(iv)
|
Are the Cashiers Cash Book
maintained properly and balanced as per orders in force?
|
||
(v)
|
Is the Cashier submitting
periodical Cash Book Extracts showing his Liabilities and Assets on due
dates?
|
||
(vi)
|
(a)
|
Are the office copies of
the unpaid wages lists being maintained properly?
|
|
(b)
|
Have unpaid wages lists
issued since last inspection been filed, and copies thereof sent to the bill
drawing officers in time? Have you verified the particulars of dispatch of
these unpaid lists?
|
||
(vii)
|
(a)
|
Are there any bills with
the Cashier, which have been retained beyond the time limit of one month? Is
so, have you got them cleared immediately?
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(b)
|
Have you taken the
Cashier’s explanation for having retained any bill?
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||
(viii)
|
(a)
|
Are any bills returned
under Irregularity Statements lying indisposed with the Cashier?
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|
(b)
|
If so, quote the numbers
and dates of Irregularity Statements and the action taken to effect prompt
clearance.
|
||
(ix)
|
(a)
|
Are unpaid wages being paid
from Imprest Cash as per rules?
|
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(b)
|
Are Imprest Accounts being
submitted thrice monthly for recoupment?
|
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(x)
|
Have all the amounts
recovered on account of absence during assumed attendance been deposited
promptly at the earliest opportunity?
|
||
(xi)
|
Has appropriate action been
taken on amounts short passed in audited bills? Give particulars, with
references.
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||
(xii)
|
Have certificates been
properly recorded in the bills by witnessing officials as per rules?
|
||
(xiii)
|
Have remarks against unpaid
items of a bill been obtained from witnessing official, and action taken as
per their remarks?
|
||
(xiv)
|
Have you examined the Tools
and Plant Register, Money Order Register? State condition of these Registers.
|
||
(xv)
|
See whether paid vouchers
as entered in the returning Advices of Cashiers are regularly returned by
them and that these vouchers are promptly sent to Accounts by the Cashier and
acknowledged.
|
||
(xvi)
|
Count the total number of
bills in hand, both fully paid, and unpaid as well, and also those under
return to Accounts through the Cashier, and compare the total with the
entries made in the Cashier’s Cash Book?
|
||
(xvii)
|
Verify and tally with the
Cashier’s Ledger account the Voucher Liability of Cashier according to the
Cash Book Extract prepared and checked as on the date of Inspection, and
certify that this has been done also obtaining the Divisional Cashier (Pay)’s
certification thereto.
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(xviii)
|
General remarks if any.
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