Para 12.49 — When schedules and vouchers are received, ledger c
Original Rule Text
12.49 On receipt of the schedules and vouchers the cards should be arranged for posting in the order of subscribers in the fund schedules. The following items in the schedules require special treatment and should be segregated and noted in the relevant forms as indicated below:-
(i) The amount of withdrawal appearing in a voucher should be entered in red ink in the schedule in the relevant column against the proper account number. If there is no schedule, one should be prepared and the voucher attached to it. After posting, the voucher should be clipped or pinned to the ledger card.
(ii) Subscriptions from a subscribers transferred from another district within the same department should be noted in a Green Tracing Slip (Form No. 41).
(iii) First subscription when a subscriber resumes membership of the Fund after a break should also be noted in a Green Tracing Slip (Form No. 41).
(iv) When a wrong account number has been quoted in the schedule or the schedule contains insufficient information and the cards are found wanting the necessary particulars should also be noted in a Green Tracing Slip (Form No. 41).
(v) Surplus cards in a district pad in respect of which no transactions have appeared in the schedules
(vi) Subscriptions and withdrawals of a subscriber temporarily transferred from another department should be noted in a Pink Transfer List (Form No. 43). A separate list should be used for each parent department. The relevant entry in the schedule should be encircled in red ink.
NOTE:-In every case, where a tracing slip has been prepared the fact of its preparation should be noted against the entry in the schedule.
What This Means
When schedules and vouchers are received, ledger cards must be arranged to match the order of subscribers in the fund schedules before posting. Certain items need special handling: withdrawal amounts are written in red ink on the schedule, transferred subscribers are noted on a Green Tracing Slip (Form 41), and subscribers temporarily transferred from another department are noted on a Pink Transfer List (Form 43). Surplus cards with no transactions go to a Suspense List (Form 42). Every special action taken must be noted against the relevant schedule entry.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Cards must be arranged in the same order as subscribers in fund schedules before posting
- 2Withdrawals are entered in red ink in the schedule; vouchers are pinned to the ledger card
- 3Green Tracing Slips (Form 41) are used for transfers, resumptions, and wrong account numbers
- 4Pink Transfer Lists (Form 43) track temporarily transferred subscribers from other departments
- 5Surplus cards with no transactions go to the Suspense List (Form 42)
- 6Every special treatment must be noted against the schedule entry
Practical Example
The Record Clerk receives schedules for Jaipur district. Subscriber No. 5678 has a withdrawal voucher for Rs. 25,000 — the amount is entered in red ink in the schedule and the voucher is pinned to the ledger card. Subscriber No. 9012, who transferred from Jodhpur, gets a Green Tracing Slip prepared. Subscriber No. 3456 from the Forest Department is temporarily working in Revenue — a Pink Transfer List entry is made and the schedule entry is encircled in red ink.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are withdrawal amounts written in red ink?▼
What is the difference between a Green Tracing Slip and a Pink Transfer List?▼
What happens to surplus cards found in a district pad?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.