Rule 10 — GFR 2017
Original Rule Text
Rule 10
The Controlling Officer shall arrange to
obtain from his subordinate officers
monthly accounts and returns in suitable
form claiming credit for the amounts paid
into the treasury or bank as the case may
be, or otherwise accounted for, and
compare them with the statements of
credits furnished by the Accounts Officer
to see that the amounts reported as
collected have been duly credited.
Accordingly, each Accounts Officer will
send an extract from his accounts
showing the amounts brought to credit in
the accounts in each month to the
Controlling Officer concerned.
What This Means
This rule is all about making sure that every rupee collected by a government department is properly deposited into the government's official bank account or treasury and accounted for. It places a crucial responsibility on the 'Controlling Officer,' who is typically the head of a department or a senior officer overseeing financial matters.
The Controlling Officer needs to collect monthly reports from all the officers working under them who are responsible for collecting money (like fees, taxes, or other government revenue). These reports should detail how much money was collected and subsequently paid into the treasury or bank. Simultaneously, the 'Accounts Officer' (who manages the official government accounts) will send a separate statement to the Controlling Officer, showing the exact amounts that were actually credited to the department's account in the treasury or bank during that month.
The final step for the Controlling Officer is to compare these two sets of information: what their subordinates reported collecting and depositing, and what the Accounts Officer confirmed as actually credited. This comparison is vital to ensure that all collected funds have been correctly and fully accounted for and deposited, preventing any discrepancies, errors, or potential misuse of funds.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The Controlling Officer holds primary responsibility for ensuring all government funds collected by their department are properly accounted for and deposited.
- 2Subordinate officers involved in revenue collection must submit monthly accounts detailing the amounts collected and paid into the treasury or bank.
- 3The Accounts Officer is mandated to provide monthly statements to the Controlling Officer, showing the actual amounts credited to the government accounts.
- 4The Controlling Officer must diligently compare these two sets of reports to verify that all reported collections have been duly credited.
- 5This rule is fundamental for maintaining financial accountability, transparency, and preventing discrepancies in government revenue collection on a monthly basis.
Practical Example
Imagine Mr. Rajesh Kumar, the Controlling Officer for the District Land Records Department. His department collects various fees, such as land registration fees and property mutation charges, through several subordinate clerks like Ms. Seema and Mr. Alok.
At the end of each month, Ms. Seema and Mr. Alok compile their daily collection reports, showing, for instance, that they collectively collected and deposited Rs. 8,50,000 into the government bank account for the month of October. They submit this consolidated report to Mr. Kumar by the 5th of November. Concurrently, Ms. Preeti, the Accounts Officer at the District Treasury, sends Mr. Kumar an official statement by the 10th of November, indicating the total amount credited to the Land Records Department's account for October. Mr. Kumar then carefully compares Ms. Seema and Mr. Alok's reported deposit of Rs. 8,50,000 with Ms. Preeti's statement. If Ms. Preeti's statement shows only Rs. 8,45,000 credited, Mr. Kumar immediately initiates an inquiry to understand the Rs. 5,000 difference, checking for delayed deposits, bank errors, or any other discrepancy.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
▼
▼
▼
▼
▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.