Para 15.16 — MSO (A&E)
Original Rule Text
15.16 The Branch Officer-in-charge should check the Register of Cheques Drawn with the cheque book, see that the number of the cheques in the Register are consecutive and ascertain that no more forms have been removed than are accounted for by entries in that Register. He should initial the counterfoil of the first unused form (the first to be used on the next day) and by turning back to the last initials (those on the first used form of the expiring day) will ascertain how many-forms have been removed.
What This Means
The Branch Officer must verify the Register of Cheques Drawn against the physical cheque book daily. He checks that cheque numbers are consecutive, confirms that no cheque forms have been removed without being accounted for in the register, and initials the counterfoil of the first unused form. By comparing this initial with the previous day's initial, he can quickly determine exactly how many cheque forms were used that day.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Daily reconciliation of Register of Cheques Drawn with the cheque book
- 2Cheque numbers must be consecutive — no gaps allowed
- 3No cheque forms should be removed without a corresponding register entry
- 4Branch Officer initials the counterfoil of the first unused form each day
- 5Comparison of initials between days reveals exactly how many forms were used
Practical Example
The Branch Officer opens the cheque book and sees that yesterday he initialled counterfoil #451 as the first unused form. Today, the first unused form is #465. He counts 14 forms used and cross-checks that the Register of Cheques Drawn has exactly 14 entries with consecutive numbers from 451 to 464. Finding all in order, he initials counterfoil #465 for tomorrow's verification.
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 consecutive numbering of cheques so important?▼
What should be done if a discrepancy is found?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.