Para 15.15 — MSO (A&E)
Original Rule Text
15.15 At the close of each day the amount of the fixed imprest must be made up by a cheque drawn by the Branch Officer-in-charge in his own favour so that the cashier may always close with a balance equal to the fixed imprest in cash and cheques; before signing the cheque, the Branch Officerin-charge will apply the same checks as are laid down in paragraph 15.12 above.
What This Means
At the end of each working day, the Branch Officer must draw a cheque in his own favour to replenish the imprest, so that the cashier always closes the day with a balance exactly equal to the fixed imprest (in cash plus cheques combined). Before signing this end-of-day cheque, the Branch Officer must apply the same verification checks specified in Para 15.12 — matching register entries against vouchers and confirming totals.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Daily end-of-day replenishment cheque restores imprest to the sanctioned amount
- 2Cheque is drawn by the Branch Officer in his own favour
- 3Cashier must close every day with balance equal to the fixed imprest (cash + cheques)
- 4Same verification checks from Para 15.12 apply before the cheque is signed
Practical Example
At 5 PM, the cashier reports that after the day's pension payments, only Rs. 12,000 remains in cash against a fixed imprest of Rs. 50,000. The Branch Officer draws a cheque for Rs. 38,000 in his own favour after verifying the Cash Payment Register totals. The next morning, the cashier starts with the full Rs. 50,000 imprest ready for the day's disbursements.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the cheque drawn in the Branch Officer's own favour?▼
What if the cashier's balance already equals the fixed imprest?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.