Accounting Rules for Treasury 1992

Sl Particular Point
No.
CHAPTER 2-CLASSIFICATION OF TRANSACTIONS IN TREASURY ACCOUNT
1. Accounting Rules for Treasuries, 1992 came into force with effect from 1st April 1992
2. The form of initial and subsidiary accounts prescribed in Accounting Rules for AG concerned
Treasuries 1992 shall be regarded as standard or model forms which may be
modified by Government in relation to its own treasuries according to local
requirements in consultation with the
3. The Accountant General' concerned may introduce such changes in details, as a/c returns to be
he may deem necessary, as regards rendered to him
4. Each item of receipt and payment occurring at a treasury shall be broadly Accountant
classified in two categories General
1. Government wise-Central, UT or State government
2. Department or such heads of receipts & expenditure wise as may be required
by
5. Form part of the transactions of the Central Government for the purpose of this Railways, Post
rule and other rules, they shall be treated as separate from other Central Civil & Defence
Transactions.
6. Any transaction which cannot be allocated directly to any particular department Unclassified
or any of the prescribed head of classification shall be accounted for under 8658 Suspense".
Suspense (civil)
7. The debits and credits booked to this suspense head will be cleared by Accountant
adjustment under the appropriate head of account the by the General.
8. only some miscellaneous receipt and payment transactions relating to the Departmentali-
Central Government (Civil) (viz. payment of interest and repayment of principal sation of
discharge of Central Government securities, security deposits relating to accounts
elections to Lok Sabha and payment of civil pensions including Pensions to
freedom fighter) take place at State Treasuries due to
9. Transactions relating to the Central Government (Civil) taken place at State 8658-PAO
Treasuries shall be classified under Suspense
10. In respect of payments, pertaining to Central Government Securities the debits Pr. AO (Dept. of
shall be borne by Economic
Affair)
11. In respect of Central (Civil) Pensions including Pension to High Court Judges and PAO in CPAO
Freedom Fighters the debits will be raised against the
12. Transactions relating to other States , whether taking place at a bank or a non- 8793-Inter
bank treasury shall be classified under the Major Head State Suspense
13. Transactions on behalf of a State Government originating in a Union Territory 8568
treasury shall be classified in the treasury accounts under Suspense Accounts--
Suspense Accounts '(Civil)-Account with Accountant General under the Head
14. Transactions on behalf of Railways, Postal and Defence Departments arising in 8658
Treasuries are accounted for under the major head
15. Cash Account IST 29
List of Payments IST 30
Closing Abstract IST 31
16. No transactions shall arise at treasuries pertaining to the Department of Telecommuni-
cation
17. Business transacted by Railway, Postal and Defence Departments directly with
the RBI and SBI (Including their branches) without the intervention of a treasury
will be scrolled to them and taken against the balances of Railway, Postal and
Defence Departments held in the Reserve Bank (CAS) Nagpur.

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Prepared by Deepak Kumar Rahi, AAO (Patna, Bihar)
 (ii) Such transactions will not pass through treasury accounts. Similar is the case
in respect of pension payment relating to Railway and Defence Departments
arranged through Public Sector Banks.
18. Transactions on account of payment of pensions on behalf of foreign Burma
Governments to their pensioners residing in India shall be classified under the
Major Head '8658 other than Government of
19. Settlement of transactions on account of payment of pensions on behalf of PAO, MoF
foreign Governments other than Government of Burma to their pensioners (Dept. of
residing in India shall be made from Eco. Affairs)
20. Transactions on account of payment of pension to Burma Government 8679
Pensioners at the State Treasuries shall be classified under the Major Head
21. Transactions on account of payment of pension to Burma Government Directly with
Pensioners at the State Treasuries shall be settled by the AG Burma Govt.
22. Receipts and payments on account of the Reserve Bank originating in a State 8782-
treasury in connection with Currency Chest shall be classified under Remittance
23. All transactions connected with the drawings and encashments of Telegraphic 8782-
Transfers and drafts on RBI account including transactions relating to interest Remittance
drafts and dividend warrant- payment orders issued by the RBI in connection
with Central/State Government Securities shall be .classified under
24. Actual telegram charges recovered by treasuries for issue of telegraphic Misc. Receipt
transfers shall be credited as
25. The service stamps required for the despatch of telegrams shall be debited to contingency
26. Transactions with, or on behalf of, departments which draw money' from the
treasury by cheques shall be entered in the treasury accounts in lump without
details of receipts or payments as the case may be of the department
concerned.
27. Wherever Pay and allowances and contingencies of officers are drawn on State Public
regular bills, shall be classified under the particular heads of classification on Works
those bills in respect of Departments
28. Payments on account of compensation for lands for the State PWD made by Concerned
State Land Acquisition Officer not acting as Public Works Disbursers shall be PWD Div/ Office
entered in the treasury accounts as debitable to
29. Earnest money deposits made by intending tenderers of the Forest Department Revenue
either direct or through Departmental Officers concerned, shall be credited as Deposit
30. Earnest money deposits made in a Treasury in favour of a departmental officer 8793/8658 as
of another Government shall be classified in the treasury accounts the case may
31. Remittance transaction between two non-bank treasury or between a non-bank 8782-101-Cash
treasury and a bank treasury belonging to the same Govt. shall be accounted in Remittance
32. Remittance transaction between two non-bank treasury or between a non-bank 8793-Inter
treasury and a bank treasury belonging to the different State Govt. shall be State Suspense
accounted in
33. Remittance transaction between State Bank or non-bank treasury and a Central 8658-101-PAO
Treasury (Bank or non-bank). Suspense
34. Remittances between two bank treasuries themselves whether Central or State Not to be
shall be accounted at treasury under accounted for
35. Remittances between two non-bank 'treasuries of Union Territories which '8999-105-
render accounts to two different AsG, shall be accounted for in the Treasury Remittances in
accounts under the head Transit-Foreign
36. Remittances between two sub-treasuries in the same district or between and Accountant
sub-treasury a treasury and sub-treasury subordinate to it shall be treated Balance Sheet
merely as "Transfers within the Treasury" and watched through the

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Prepared by Deepak Kumar Rahi, AAO (Patna, Bihar)
37. If the business of the remitting or receiving treasury or sub-treasury is 8999-Cash
conducted by the bank the remittance shall be classified as "Remittance in Balance
Transit-Local" below the major head
38. Remittances from a· small coin depot to a State non-bank Treasury and vice 8658-PAO
versa shall be accounted for as receipt from/ payment to the Cent. Govt. Suspense
respectively and accounted under the major head
39. Suspense account for remittances from a· small coin depot to a State non-bank Pr. AO Eco.
Treasury and vice versa shall be adjusted by the AG with Affair
40. Suspense account for remittances from a· small coin depot to a State non-bank exchange of
Treasury and vice versa shall be adjusted between the AG and Pr. AO Economic cheques/DD
Affairs by
41. The Pr. AO credits/debits appearing in the accounts to be rendered by currency 8782-106-Small
officers and clear the claim by affording debits/credits to the major Head Coin
42. Remittances between Small Coin Depots or between a Small Coin Depot and a not pass
Mint shall through TA
43. If both the depots are under the jurisdiction of the same Currency Officer, '8782-106 Small
transfers from one Small Coin Depot to another shall be accounted for in the Coin Depot
books of the depots concerned under Remit.
44. if both the depots are not under the jurisdiction of the same Currency Officer, 8785-Other
transfers from one Small Coin Depot to another shall be accounted for in the Remitt-101-
books of the depots concerned under Foreign Remit.
45. Transfers between Small Coin Depots and Mints shall be accounted for by the 8782-107-Mint
Small Coin depots under the Major Head Remittance
46. All sums deducted from State bills/Central Pension on account of Income-Tax TDS/Postal
and subscriptions to the PLI creditable to Central Government shall be entered Dept. as the
as credit to 8658 Suspense under the minor heads case may be
47. In the case of local funds the gross amount of a voucher shall be entered as Receipt
payment, and the deductions credited as
48. When a deposit .is subject to abatement, the full sum shall be entered as
payment, and the sum abated brought to credit
49. In the 'case of Bills .containing deductions on account of licence fee of building
borne on the books of the Public Works Department; the gross amount shall be
entered as payments and . the recoveries credited to Public Works head of
account concerned
CHAPTER 3- ACCOUNTS TO BE KEPT AT TREASURIES
50. the States where classified accounts are rendered by the sub-treasuries to the Tamil Nadu &
Head Treasury and by the latter to the Accountant General concerned are Andhra Pradesh
51. When match excise banderols or opium are sold, the total sales will be entered Accountant
in the Treasurer's cash book before it is closed for the day and a memorandum
will be prepared and forwarded to the
52. Treasurer will prepare a memorandum and forward it to the Accountant at the match excise
close of the day’s business when banderols or
opium are sold
53. A Stock registers will be maintained for match excise banderols and opium in Treasury Officer
the custody of the
54. The form of Stock registers for match excise banderols and opium may be Competent
prescribed by the authority after
consultation
with AG
55. A complete account of cash transactions and book transfers relating to the Cash Book Form
District treasury including those of the sub-treasuries within its jurisdiction (I.S.T-1)
should be kept in

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Prepared by Deepak Kumar Rahi, AAO (Patna, Bihar)
56. Parts the Cash book should be maintained in two separate
parts one for
receipts and the
other for
disbursements
57. In non-bank treasuries cash receipts should be entered in the accounts as soon Treasurer
as the connected memorandum or challan is received from
58. Cash payments, the charge should be entered in the accounts as soon as the
payment is authorised on voucher or other 'document
59. In the case of bank treasuries the receipts and payments should be entered in by the bank
the accounts from the daily account rendered
60. Adjustments by transfer should be recorded separately from cash transactions
61. When the receipts of a department liable to frequent refund they may be Revenue
entered in a special register prescribed for Deposit (IST-16)
62. Departmental receipts for which separate returns are submitted should. be
recorded in separate registers in Form I.S.T.2
63. Departmental payments for which separate returns are submitted should. be
recorded in separate registers in Form I.S.T.3
64. The subscriptions realised in cash on behalf of each service. and other Fund Separate IST 2
should be recorded in a
65. The receipts and disbursements in a State Treasury on the behalf of other State Separate IST 2/
Govt. should be posted in IST 3
66. Adjustments of receipts or payments by book transfer between the Central and not permissible
State Sections of the Treasury Accounts is.
67. An abstract should be prepared and recorded, showing the figures which should each day's
pass into the various subsidiary Registers at the end of entries
68. Where the cash business of a State Treasury or Sub· treasury is conducted by AG
the bank, a daily accounts of receipts and disbursement is rendered by the bank
to the
69. Postal transactions of remittances and drawl of fund against assignment Concerned
account in the bank and similar defence transaction including Defence/ accounts officer
Railway/Central (Civil) pensions paid through Public Sector Banks are directly
concerned, the bank will render scroll and supporting schedules and challans to
70. In the statements of the bank the amount of payment are entered on Net basis
71. When the cash book and the subsidiary register are posted, the voucher should register in
be numbered. and arranged according to the which they are
entered
72. The net difference between the total receipts and the total payments as shown Deposit with
in the bank’s daily statement should be posted in a subsidiary register called RBI (IST-5)
73. The figures posted in Register of Deposit with the RBI should be checked and
agreed with the pass book forwarded by the bank with its daily accounts
74. The figures posted in Register of Deposit with the RBI in case of State Treasury Bank to its HO
should be checked and agreed with the total shown in the daily schedule with a copy to
rendered by the TO
75. The transactions occurring at sub-treasury should be reported on a daily basis District treasury
in Form IST 6 duly supported with vouchers to
76. The daily sheet received from sub-treasury should be posted in the accounts of On the day
the District treasury on the same or at the latest following their
receipt
77. Items of receipts or payments in the daily sheets of sub-treasuries should be
excluded from the accounts of the District treasury

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Prepared by Deepak Kumar Rahi, AAO (Patna, Bihar)
 (i) Remittances of cash to and from a sub-treasury, from and to another sub-
treasury within the district or the District treasury.
(ii) Transfer of funds through currency, to and from sub- treasuries against
opposite payments at the District treasury or at another sub-treasury
subordinate to the same District treasury.
78. After the several subsidiary registers have been written up and completed in cash book
respect of cash and transfer items, the daily total of each register should be
carried into the appropriate
79. The cash book should then be totalled and to the gross totals of receipts and
disbursements thus worked out the deductions and additions indicated at the
foot of the cash-book
80. Net totals of receipts and disbursements should agree with the totals shown in Treasurer’s cash
the Book/Daily A/c
81. A balance Sheet in Form I.S.T-7 should be drawn up and reconciled with the daily Treasurer's cash
balances as per book.
82. The daily closing of cash books should be signed after checks and method of Executive
verification as prescribed by the Treasury Rules or by instructions
83. Any amount found surplus or deficit in treasury balance should be Posted in cash
book
84. The formal closing of the accounts of the several sub-treasuries for the month
should be fixed for the latest date by which any risk of failure to receive that
day's returns at the HQ’s treasury before the end of the month will be
eliminated
85. The HQ’s accounts for the month of March' must be kept open until receipts of 31st March
daily sheet of every sub-treasury for
86. Every endeavour should be made to close, the March accounts not later than 5th of April.
the
87. All correcting entries affecting Inter-Govt. adjustments and those pertaining to 12th of April
the Railways should reach the AG latest by
88. All correcting entries should reach the AG latest by 12th April of the following Inter-Govt. and
year pertaining to Railways
89. Moneys received· from/payment made to or on behalf a departmental officers IST-8 / IST 9
who render separate cash accounts to the Audit or Accounts Office should be respectively
recorded at once in a register in Form
90. The department that renders separate cash account to Audit or Accounts Office PWD/forest
91. Remittances by Forests Officers should be entered in a register in Form I.S.T. 10
and Funds supplied to Forest Disbursing Officers by means of cheques or
otherwise should be entered in Register of Forest Cheques Paid (Form I.S.T. 11).
92. Form of register/schedule to incorporate transactions pertaining to payment to Controller
defence pensioners made directly by treasuries/sub-treasuries (both bank and General of
non-bank) shall be prescribed by Defence A/c
93.
94. Every item of security deposit except to those relating to election to Lok Sabha IST 16
should at once be recorded in
95. Register in Form I.S.T. 18 (Part-1) should be maintained for security deposits Elections to Lok
relating to Sabha.
96. Every item of security deposit relating to election to Lok Sabha should be person from
recorded in the name of the whom received
97. When an item of security deposit relating to election to Lok Sabha is refunded Pass on to
on the day of it receipt itself, it should account

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Prepared by Deepak Kumar Rahi, AAO (Patna, Bihar)
98. Every item of security deposit relating to election to Lok Sabha should be kept
distinct, however, small it be till finally disposed of, never being consolidated
with others.
99. Each repayment of deposit should at once be recorded both in the Register of Receipts Form
Repayments, Form I.S.T. 17 and in that of I.S.T. 16
100. Each repayment of deposit relating to election to Lok Sabha should at once be Both in Part II
recorded and I of IST 18
101. When in the case of bank treasury a deposit s repaid by an order on the bank,
the 'entry in Register of Receipt should be made when the order is issued and
that in the Register of Repayments 'when the repayment is reported in the daily
account of the bank
102. If in any case, repayment is not made on the date of the order on the bank, the
actual date of repayment should also be noted in the Register of Receipts just
below the entry of the date of the order
103. When a deposit is adjusted by transfer to some other head of account, the detail head of a/c to
should be noted both in the Register of Receipts and in the Register of which
Repayments and it should be credited separately in the cash book or the transferred and
subsidiary register concerned. item in which it
is included TA
104. The Treasury Officer should examine the Register of Receipts of Deposits (J.S.T. April
16) of the second preceding year and transfer to a clearance register in (I.S.T.
34) all the outstanding balances which are not reported for lapse under the rules
of Government in
105. To this clearance register should also be transferred any items in the preceding
last clearance register but one, that are for special reasons not allowed to lapse
to Government.
106. A certificate should .be furnished on the extract register of receipt of deposits ( At the end of
I.S.T. 34) by the Collector or by a Gazetted Officer of the District Staff (not being each quarter
the Treasury Officer) selected by the Collector for the purposes , that he has
examined the Register personally and that the entries are made with utmost
care and regularly.
107. Transferring of the cases to Clearance register and quarterly certificate of Security deposit
correctness by the Collector or by a Gazetted Officer on his behalf is not relating to Lok
applicable to Sabha election
108. In case of Security deposit pertaining to Lok Sabha election, orders relating to applicable
Lapsed Deposit is
109. Statement of lapsed deposit in IST 40 shall not be sent to
AG
110. A quarterly certificate from Collector with regard to Deposit is meant to secure
that
(i) All necessary entries are made and initialled without fail at the time of
transaction and
(ii) No money is placed unnecessarily in deposit or allowed to remain there
without good cause
111. Receipts and payments on Personal Deposit Accounts should be recorded in I.S.T. 19
personal ledgers in Form
112. Disbursements from PDA is made not from any particular item, but from the
aggregate balance in hand and no further remark is to be made
113. An account of cash orders issued on sub-treasuries should be maintained, like Form I.S.T. 20
that of personal Deposits, through a personal ledger for each sub-treasury in
114. When paid at the sub-treasury, the amount of the cash order should be entered Misc. Payment
in the sub-treasury cash book and daily sheet as a

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Prepared by Deepak Kumar Rahi, AAO (Patna, Bihar)
115. The amount of the cash order paid at sub-treasury should be treated in the Repayment of
accounts of the District treasury deposit
116. The daily totals of receipts and payments should be carried from the personal Reg. of PD (I.S.T.
ledger into the 21
117. The aggregate daily total only from the Register of Personal Deposit should be cash book
carried to the
118. The types of methods in which the accounts of Civil and Criminal Court Deposits Two
may be kept at the treasury
119. When each deposit is separately paid into and drawn from the treasury upon Revenue
documents passed by the competent authority, the accounts of civil and Deposit
criminal Court deposit should be treated and accounted for as
120. Deposits made at a sub-treasury should be brought, item by item through the
daily sheet upon the district registers and must be numbered in the general
Series.
121. In the District, Registers merely the daily totals of transactions relating to AG
personal deposits such as, Ward, Estates, Dispensaries, Municipalities, etc.
which take place at sub-treasuries unless otherwise instructed by the
122. When the Officer-in-Charge of a sub-treasury is empowered to repay in his own
authority without formal authority from the District treasury, a Register of such
deposits should be kept at the sub-treasury in addition to that at the District
treasury
123. In regard to repayment at the sub-treasury, account in which the credit
originally appeared' should be indicated clearly so that it may be easy to trace
the item and to charge off payment correctly in the district account
124. Particulars of all telegraphic transfer and draft drawn by treasuries on other IST 22/IST 23 as
treasuries and banks should be recorded in an Issue-cum-Drawing Schedule the case may be
Register in form
125. Each drawing in an Issue-cum-Drawing Schedule Register should be entered in Issue
a consecutive series in the order of
126. Each folio of the register is perforated along with the dotted line and portion to Right side of the
the side of the perforated line forms the schedule is line
127. When IST 22/IST 23 is brought into use the portion right to the dotted line
should be folded inward at the perforation and a carbon is placed under it.
128. Issue-cum-Drawing Schedule Register in IST 22/IST 23 shall be maintained FY wise
129. The Treasury Officer should send an advice of RBI Remittances drawn by him Treasury/Bank
during the day in the form prescribed by the RBI on the very day on which the on which drawn
telegraphic transfer or draft is drawn to the upon
130. The total of the column Amount in the Issue-cum-Drawing Schedules Register RBI
should agree with the total of drawings as entered in the several advices for' the Remittances in
day and also the total receipts of the day booked under the head the cash Book
131. At the close of the day, after the accounts are balanced, the Schedule, which Same day.
contains the original entries, should be detached from the Register and
forwarded to the Accountant General on the
132. The applications for remittances will be retained at Tr.
133. The Exchange realised shall be credited as Misc. receipt
134. As each Telegraphic Transfer or Draft is encashed the date of payment should Treasury
be noted in the column' provided for the purpose and initialled by the Officer.
135. A record of Telegraphic Transfers and Drafts encashed should be maintained in IST 24
a Register called Register of RBI Remittance Encashed in Form
136. The daily totals of Register of RBI Remittance Encashed is carried to Cash Book
137. At the close of the day all encashments made during the day as recorded in the RBI
Register (IST 24) should be listed in a Schedule in the form prescribed by the
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Prepared by Deepak Kumar Rahi, AAO (Patna, Bihar)
138. The schedule along with the receipted draft and paying receipts in case of AG
telegraphic transfers should be forwarded on the daily basis to the
139. Where RBI Remittances are drawn by or encashed at sub-treasuries, the sub- Direct to AG
treasuries will maintain Registers in Forms in I.S.T. 22, I.S.T. 23 and I.S.T. 24 and
submit daily schedules of drawings and encashments to
140. The total drawings and encashments for the day should be intimated by the Sub- Without detail
treasury Officer to the District Treasury
141. In the Cash Book of the District Treasury the total daily receipts and' payments RBI Remit. sub-
at each sub-treasury will be exhibited under a separate sub-head treasury.
142. Such receipts and payments should not however be incorporated in the
corresponding Registers of the District Treasury
143. When a RBI Remittance is cancelled, the fact of cancellation should be noted
against the relevant entry the in Issue-cum-Drawing Schedule Register and
intimation sent to Treasury/Bank drawn upon
144. The amount when refunded by the drawing treasury should be entered in the
Register of "Reserve Bank of India Remittance Encashed.
145. It must appear in the Register even though issue and cancellation take place on
the same day.
146. The cancelled draft should accompany the Schedule of Encashment
147. For payment of interest on Promissory Notes/Stock Certificates shall be IST 28
maintained in register in Form
CHAPTER 4-ACCOUNTS RETURNS TO BE RENDERED BY TREASURIES
148. The returns prescribed for submission to the Accountant General should be Accountant’s
prepared from and the Registers subsidiary thereto Cash Book
149. The returns due for despatch on a holiday may be sent one day late but not one day
more than
150. Returns should be rendered by State treasuries in respect of transactions of the Separate
Central Government and in respect of those taken against the State returns
151. The Cash Account and List of Payments should be prepared in Forms I.S.T 29 and Accountant
I.S.T 30 respectively, in which heads of receipts and payments, should be printed General.
in the order prescribed by the
152. The Cash .Account should show the total receipts collected, and the List of
Payments, should show the total payments made during the month
153. The difference between the monthly totals of receipt and payment columns of
the subsidiary Register of RBI Deposits should be carried into the appropriate
Cash Account or the List of Payments according as the difference represents net
drawings from or net payments into the RBI during the month.
154. The Cash Accounts compiled and rendered by State treasuries should be I.S.T. 31
supported by a closing abstract in Form
155. In Closing abstract (IST 31) period of payment as per schedule has been Two (1-10th
categorised into and 11-31st)
156. Form and number of the schedule to accompany the monthly account is AG
determined by the
157. There should be separate schedules of the receipts and expenditure for each
department and for each major head of account not relating to any particular
department
158. Receipts on account of departments for which descriptive major heads are not 0075-Misc.
opened on the receipts side should be included in the schedules for the major General Service
head
159. In the case of small departments or of major heads under which the transactions AG
are few, two or more such departments or major heads may be treated for the
purpose of this rule as relating to a single department at the discretion of
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Prepared by Deepak Kumar Rahi, AAO (Patna, Bihar)
160. Where a separate schedule has been prescribed by the AG it should be prepared Nil Report, if no
and submitted irrespective of transactions occurred or not during the period. transaction.
161. Advances of pay, travelling allowances, etc., to Government servants and Dept. to which
recoveries of such advances should be included in the schedules of employee
belongs
162. Payments should be shown in a separate column of the schedule of payments personal claims
of the department concerned or in a separate schedule (Form. I.S.T. 26) of Gazetted
altogether the total of which should be brought forward as a single item in the Officers
relevant schedule of payment relating to
163. Where personal claims of Gazetted Officers are shown in a separate column of duplicate
the schedule of payments of the department concerned, schedule to be
prepared in
164. The vouchers for refunds of revenue should be entered in a separate subsidiary
schedule for each department, and the total of this schedule should be entered
as a distinct item in the relevant schedule of payments.
165. Refunds of revenue may be shown in a separate column in the payment
schedule of the department or major head concerned
166. The vouchers pertaining to each schedule should be numbered consecutively in Monthly series
167. Two-separate schedules of receipts should be prepared in respect of income-
tax deduction from bills for salaries and pensions-
(i) for the tax collected on pension wholly debitable to Central Govt. and
(ii) for Income tax deducted from salaries and pension debitable to other Govt.
168. Schedule with respect to transaction relating to Central Govt. are listed on the Defence
standardised forms except those relating to department
169. The form of register/schedule for recording transactions relating Central Govt. IST 27
(Civil), Postal and Railways is
170. For the transactions on account of each Deposit, Local Fund, Non-Judicial Plus and minus
Stamp, match excise banderols or tobacco excise duty labels and of excise memoranda
opium an account should be operated in Form I.S.T. 37 called
171. The deduction from the balances in Plus and minus memoranda should tally Receipt in
with the corresponding entries of account
172. Closing balances in Plus and minus memoranda should be certified as agreeing
with the stock register and Accounts maintained in the treasury
173. Memoranda may also be required of the outstanding balances of any class of
advances which the District or other Revenue Office had authority to make
174. The plus and minus memoranda should be prepared in such separate parts as Accountant
may be determined by the General
175. Those relating to particular departments may be furnished, wherever this is receipts
possible, on the reverse of the concerned schedules
176. No difference should ever exist between the closing balance of one mouth and
the opening balance of the next. Any addition to, or deduction from, the balance
should be made by a special entry to be explained by a foot-note.
177. The balance in the plus and minus memorandum of deposit transactions should April
be reduced by the amount reported for lapse so that it may agree with the
aggregate of repayable deposit balance upon the deposit register for the month
of
178. In the case of a local fund, which does not have its distinctly separate cash not be filled up.
balance the balance column in plus and minus memorandum should
179. The adjustment in the plus and minus memorandum should be carried out by provisional
reducing the opening balance in the month of April after the Supplementary
Accounts are closed by the Accountant General and till such time the opening
balance should be treated as

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Prepared by Deepak Kumar Rahi, AAO (Patna, Bihar)
180. A statement of cash orders which are held as lapsed under the rules of monthly
Government should be prepared
181. Statement of cash orders which are held as lapsed should specify
(i) In the case of cash orders issued for service payments, the number and date
of the vouchers in which the charges were drawn originally and the name of the
officer by whom they were drawn
(ii) In the case of cash orders issued on behalf of a Ward's Estate or Municipality,
the number and date of the cheques.
182. The total amount of cash orders lapsed included in the monthly statement plus and minus
should be deducted from the closing balance in the memorandum
183. When cash order is lapsed and included in monthly accounts suitable remarks Item reported
that should be noted in the concerned ledger to AG for adjust.
184. A statement in Form I. S.T. 38 showing Central Civil Transactions i.e. other than 10th and last day
of Railways Postal and Defence Departments should be forwarded by State of month
NON-BANK treasury to AG on
185. With regard to submission of IST 38 if the prescribed date of forwarding happens Previous
to be a holiday, the same should be forwarded on working day
186. Convenient intervals for Submission of Statement showing Central Transaction AG and State
in IST 38 may be settled between Govt.
187. Statement showing Central Transaction in IST 38 should accompany No vouchers
188. The first schedules of payments with connected vouchers and a Memorandum Non-Bank-10th
in Form I.S.T 39 should be sent to the Accountant General on the Bank-11th
189. Cash Account and the List of Payments with supporting schedule and the 1st day of
connected vouchers together with the Memorandum in Form I.S.T. 39 should following
be despatched to AG on month
190. The Cash Accounts and List of Payments for March with supporting schedules 6th of April
and the connected vouchers together with memorandum in Form I.S.T. 39 following
should be despatched to the Accountant General not later than the
191. In respect of Railway (Pension transactions only) Postal and Defence
transactions the prescribed schedules of payment (with vouchers) should be
sent direct to the Railway (separately in respect of each Zonal Railway), Postal
and Defence Accounts Offices concerned
192. Prescribed schedules of Receipts in respect of the latter two Departments Copies/extract
should be sent by the Treasury to them on the two dates prescribed above i.e. to AG
10th and last day of month
193. The schedules relating to Postal and Defence transactions should, however, be Cash Account/
'prepared in triplicate. Two copies along with supporting vouchers are sent to List of payment
respective accounts office and third copy to AG with
194. The Cash Account should be signed and certified by the Collector
195. If collector is absent on tour or otherwise unable to sign the cash accounts on Government
the first of the month, it should be signed by such other officer to whom the
duty may be entrusted under rules made by
196. The Plus and Minus memoranda should be accompanied by a certificate of Opium
actual weighment of stock in the treasury and the sub-treasuries subordinate to transactions
it in respect of
197. The above certificate should be given in such form and at such intervals as may Govt. in
be prescribed by consultation AG
198. A certificate should also be recorded monthly in the plus and minus IST 20
memorandum for cash orders or Form I.S.T 36 to the effect that the balance of
cash orders on sub-treasuries shown in Form I.S .T. 36 corresponds with the
totals of the outstanding as shown in Form.

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Prepared by Deepak Kumar Rahi, AAO (Patna, Bihar)
199. In respect of personal deposit a certificate to the effect that the balance claimed from the
by him is of a named amount and detailing his .outstanding cheques in order to administrator of
explain the difference between his balance and that admitted by the Treasury every personal
Officer in his Plus and Minus memorandum should be sent with the Clearance ledger account
Register
200. In respect of sub -treasury personal ledger accounts, the Treasury Officer should annually
certify that the, credit balance of each sub-treasury personal ledger account
agree With the sum of cash orders ascertained to be outstanding
201. Immediately after 31st March each year, a list of deposits or balance of that year Collector
which should also be submitted to the Accountant General in Form I.S.T. 40 duly
signed by the
202.
CHAPTER 5- ACCOUNTS OF SMALL COIN DEPOTS
203. Rules pertaining to accounts of small coin depots apply to unless the
(i) Small Coin Depots located at treasuries President
(ii) Small Coin Depots located a! Currency Offices and directs
(iii) at any branch of the State Bank of India, its subsidiaries and nationalised otherwise
bank maintaining small coin depot
204. The accounts of Small Coin Depots are treated as departmental accounts of the Central Govt.
205. The balance in Small Coin Depots NOT being included in the general cash
balance of the Central Government.
206. The accounts and balances of Small Coin Depots located at a treasury should,
therefore, be kept entirely separate from the accounts and balance of the
treasury.
207. The Currency Officers are regarded as Accounts Officer rendering accounts to Pr. AO, Dept. of
the Eco. Affair (MoF)
208. Small Coin Depot will not be required to send account return to the AG but shall
send them to the Currency Officer of the, concerned issue offices of the RBI in
whose jurisdiction the Depot falls.
209. The accounts of the depots should be kept in Form IST 41
210. A slip in Form IST 42 being a copy of the entry of the transaction in the depot On every day on
accounts, with the balance before and after it, should be despatched to the which transact-
Currency Officer concerned on ion occurs
211. Early in April each year, a certificate regarding correctness of balances relating Collector
to small coins for submission to Currency Officer should be signed by
212. A certificate in the prescribed form in respect of the last verification conducted RBI
in the preceding financial year should be submitted in April each year to the
Currency Officer with copy to the Pr. AO (DoE), by the
213. Where any doubt arises as to the interpretation of these rules, it shall be CGA (Dept. of
referred Exp.)
214. With the commencement of Accounting Rules for Treasury 1992 the provisions Account Code
given in cease to operate Volume II

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Prepared by Deepak Kumar Rahi, AAO (Patna, Bihar)