Para 15.12 — MSO (A&E)
Original Rule Text
15.12 For the payment of these claims (Central and States) a fixed imprest is allowed, and if this runs short during business hours, a cheque, also in the special form for pre-check cheques may be drawn to replenish it. The Branch Officer-in-charge should check the entries in the Register of Cash Payment with the vouchers, and should also see that the amount of the cheque agrees with the totals of the Register before he signs it. The voucher for this cheque will be in Form 86.
Note.-Before issuing such a cheque, it will be well to note on the
- CLOSING FOR THE DAY
voucher above described that it covers all cash payments upto “O’Clock”, but on a day on which small payments are expected to be subscribed and soon to exhaust the imprest, a further amount may be drawn by a cheque when office opens and if the result be that the cash balance at the end of the day is not reduced to the amount sanctioned for the fixed imprest, the fact must be reported to the Accountant General and the surplus shown separately on the final agreement slip.
What This Means
The AG's office maintains a fixed imprest (a standing cash balance) for making pension cash payments for both Central and State claims. If the imprest runs short during business hours, a cheque in the special pre-check form can be drawn to replenish it. The Branch Officer must verify the Cash Payment Register entries against vouchers and ensure the cheque amount matches the register totals before signing. The replenishment voucher uses Form 86. Any surplus at day's end must be reported to the AG.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1A fixed imprest is maintained for Central and State cash pension payments
- 2If imprest runs short, a pre-check cheque can be drawn to replenish it
- 3Branch Officer checks the Cash Payment Register against vouchers before signing the replenishment cheque
- 4Replenishment voucher is in Form 86
- 5If day-end cash exceeds the imprest amount, the surplus must be reported to the AG separately
Practical Example
On a busy pension payment day, the cash counter exhausts its Rs. 50,000 imprest by noon with many pensioners still waiting. The Branch Officer draws a replenishment cheque for Rs. 30,000 after verifying all morning payments in the Cash Payment Register. At close of business, Rs. 8,000 remains unspent beyond the fixed imprest amount, which is reported to the AG and shown separately on the final agreement slip.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is a fixed imprest?▼
Why must surplus cash be reported to the Accountant General?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.