Para 15.17 — MSO (A&E)
Original Rule Text
15.17 The entries in the Register of Cheques Delivered and the Cash Payment Register (Form 84 and 85) should be summed as each column is filled up. A final total, expressed in words and figures, should be made at end of the day and the vouchers, with separate memoranda in Form 4 of the Account Code, volume-IV for Central and State payments, showing the aggregate amount of the payments, in words and figures, should be forwarded to the Section which has to prepare the Debt Head Classified Abstract of Precheck Pay Department, the cheque and cash memoranda and vouchers being kept distinct in accordance to provisions in Chapter 3 of Account Code Vol. IV. ordinarily, a single memorandum for each class prepared at the close of the daily payments will be sufficient; but on days when the payments are numerous, it is convenient to make up the totals and forward the vouchers two or three times during the day, and when more than one memorandum is thus prepared, the aggregate amount piad from the commencement of business must be shown in each, in words and figures. (See also Article 36 of the Account Code, Volume-IV).
Note 1: The amount of the cheques issued in replenishment of the fixed
- FINAL POST CHECK
imprest must be excluded from the aggregates reported in these slips.
Note 2:The Branch Officer-in-charge need not of course, count the vouchers himself before signing the slips nor it is absolutely necessary for him to await the return of one such slip sent on previous day before forwarding the slip along with the book of voucher for the day.
# SCHEDULE OF CHEQUES PAID
What This Means
At the end of each day, the Register of Cheques Delivered and Cash Payment Register (Forms 84 and 85) must be totalled. A final total in both words and figures is recorded. The paid vouchers are sent with separate memoranda (Form 4, Account Code Vol. IV) for Central and State payments to the section preparing the Debt Head Classified Abstract. On heavy payment days, totals can be made up and vouchers forwarded two or three times during the day. Cheques for replenishing the imprest are excluded from these totals.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Daily totalling of Register of Cheques Delivered (Form 84) and Cash Payment Register (Form 85)
- 2Final total must be expressed in both words and figures
- 3Separate memoranda for Central and State payments accompany the vouchers
- 4On busy days, multiple interim batches can be forwarded during the day
- 5Imprest replenishment cheques are excluded from the aggregate totals
Practical Example
On a pension payday with over 200 disbursements, the Section Officer decides to forward vouchers in three batches — at 11 AM, 2 PM, and at close of business. Each batch includes a memorandum showing the cumulative total from the start of the day. The 2 PM slip shows aggregate Central payments of Rs. 4,50,000 and State payments of Rs. 2,80,000, excluding the Rs. 30,000 imprest replenishment cheque drawn at noon.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must totals be in both words and figures?▼
Why are imprest replenishment cheques excluded from the totals?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.