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TEXT FLY & Drenched 




for the sale of lioo&x pub Ih lied ly ihe Superintendent of Government 
T tin ting, IndiJ, Calcutta. 


. A. ABNOLD, 37, Bedford Street, Strand, 
W. C. 

CONSTABLE & Co., 2, Whitehall Garden*, 
8. W. 

SAMPSON Low, MARSTON & Co , St. Dnnstan'a 
Honse, "Fetter L-ine, E. C. 

P. S. KINO & SON, 9, Bridge Stmrt,, West- 
minster, S. W. 

LITKAO & Co., 46, (Jreat Ruasel Street, W. C. 

Charing Cross Koad, W. C. 

B. QUABITCH, 15, Piccadilly, W. 


FBITUDLANDBII & SOUN, 11, Carlstraesj, 


ERNEST LBBOTTX, 2S, Hue Bon.iparte, P.a-is. 
MABTJNUS, NuHoi! 1 * 1 , The llngue. 

, SI'JNK & Co., Calcutta and Simla, 

& Co , CalontU. 
TRACKEB & Co., Lr>., Bombay. 
nAAi <fc Co Madras. 


SION L'BEBS, Kangoon. 
E. SEYMOUB HALE, Esq., Fort "Bombay, 

DEVOTS, Nagpiu uiul Jubbulpur. 

(Sobevnmcnt of Inbw. 



bg authority of Ihc Comptroller (Scum I 

Corrected to 30th April 1899. 




8, nASTiwaa TKBT. 



Article 721 



804(6) . 





824A (/) 

845 (a) . 

845 (&) . 
849, noto 1 


875, note 3 

922 . 
981, note!4 


1003A . 
1004(3), line 4 
1076(5A), (11) 

1103, note 
1105, noto 4 

1. In revising Volume II o the Civil Account Code, for convenience of 
reference the numbering of the Articles in the Sixth Edition has been retained. 
a. The following additions and alterations to Articles have been made : 

- Audit in a separate group of bills of officers referred to in 
Article 814, note 3. 

. Vernacixlar voucher to be translated under signature of 
drawing officer. 

. Applies when last-pay certificate is taken out of his prov- 

. Charge Certificate to be destroyed at the end of first year. 

. Procedure in previous clause applies to officers transferred to 
or from Berar other than those referred to in exception to 
Article 34 of Civil Service Regulations. 

. Revised Hules for Exchange Compensation Allowance. 

. Orders also to be initialled. 

. Reference to Family Remittance^ oajiceJULud. 

. How the proposud scale to bo checked. 

. Budget check how exercised. 

. Travelling allowance of all Aides-do-Cnmp of Governors and 
Lieutenant-Governors a Civil charge 

. Detail* of miscellaneous charge* ur other items to bo given. 

. Separate Eegister to be kept fur pensions of Colonial Govern- 
ments and Native States. 

. Order and Report to bo laid before a Gazetted Officer. 

. When names of pensioners may bo omitted from tho Audit 

. Agreement with consolidated abstract should bo made by the 
Book Super in ton dent. 

, Deposits of High Coints of Madras and Bombay. Original 
Side, how treated. 

. Advances how checked. 

. Excesses over Contract Contingent Grants to bo entered in 
the money column and cannot bo removed without sanc- 

. Assistant Superintendent also may pass adjustment. 

. Alternative plan not in force in Bombay. 

. Report on Defalcations. 

. " Items " substituted for " vouchers." 

. Statements of Tour Expenses and Exchange Compensation 

. Debits to Berar or Colonial Government should be gross. 
. Exceptions in cases of railway and passage warrants of 
Burma and Assam Military Police. 

Article 1123, note 

Anncxuie A, Chap. 57 

B, 01, a p. 60 (under 
III Items adjustable 
by Civil Dept.') 

Remittances to anil from Berar how adjusted. 

Heads I and II ore also for Forest Remittances, 

Postings after audit of vouchers. 

The following additions under Items adjustable by India . 

Haulage charges of r.iuiages of Mciubeis of Viceregal 

.Receipts and chnrges on account of Southern Baluchib- 

tan Ageny (Bombay). 
Sale proceeds ot Tide Tables, 

Journal of Indian Arts. 

Artii-lo 1202 

Annexure A, Chap. 66 

Aitiolo 1382(r) . 
1383M . 

1432(2) . 

1459, note 
14f5S(a) . 

1468(</) . 

1470, notol 

14ft t A . 


1510, note 

1525 . 




1579, note 

1626A . 

1C2HB . 

129B . 


' Famine ilelii-f " omitted. 

Charges connected with acquisition of laud when debitablo 
to P. W. D, 

Besides pension* certain elmrges adjustable in the Civil 

The year of the outward account in which the entry in tho 

London Account it, luspoud'-d to, to be regarded as the 

of demand. 

Additional columns for temporary establishments to show 
annual cost. 

Bihtiibution of slime under I. Land Rpveniui, N.-AV. P. 
Salt (til and 513urm,i), XXV. Miscellaneous, all Pro- 
vinc-es except Bombay. 

(icneial Officer of the Command can sanction chaigcs 
Cheques to be issued for sums exceeding K20. 
Keconciliations to be eomiaunic.tted lo Comptroller (Jencral 
between the date of issue of the Kevicw and 15Lh Apiil 

Acknowledgments of advances to meet payments for compen" 

sat ion for lands to be obtained. 
Form 34 should accompany Appropriation Report. 

Twinsfer of surplus to treasuries \\here there are tiadc do- 
mauds for money. 

. Cancelled. 
, Return of coins with drawn from oil dilution. 

Opening balance to be telegraphed on Monday. 
, Final statements of assets and liabilities to be submitted, 
i Revised. 

Ways and Means Estimate due in Comptroller General's 
Office on tho 16th of February. 

, Preliminary actuals to be telegraphed. 

. Cancelled. 

. Report to bo in thousands of rupees. 

, Tiust Intciest amount payment orders lapse after three com- 
plete account yeais. 

Rupee census. 

, Jictnin of copper coin balance at. depots. 

. Distribution of Government securities. 

. The second seutente regarding Superintendents omitted, 


Article 1703 Period fixed foi destruction of records under the following : 

I. Account Compilations No. 7. 
III. Rotmns received No. 5. 
V.-Miscelhmeous Registeis Nos. 8, 9 & 14. 

3. The submission of the following returns has been prescribed : 

9 Monthly Returns .... No. 14 

Annual Returns ..... No. 2 

4. In Appendix P the following additions have been made : - 

1. Land Revenue, note . Revenue from canals in Sind. 

II. Opium Opium 

pass fees . Note (G). 

XVIA. Law and Justice, 

note (37) . . . Addition made regarding fines under Indian Ports Act. 

Pleadership Examination (37<0- 
XX. Medical Medical School and College fees . (5 la). 

XXI. Si ien tine, etc. 

Miseel laneous M iscol- 

hmeous . . (GOa). 

20. Police, note 110 . Recoveries from Railway Companies on account of Poll 
charges to be adjusted by deductions from Railway Poliot. 

(). Permanent Debt Imperial Loam Beai ing Intel eat at 3 percent. 
3 per cent, loan of lby6-'J7. 

Imperial Loans Not Bearing 

Interest . . . (" 3-^- per conl. loan of 1853-5't. 
i of 18U.J-9J.. 

5. The following heads and remarks have been omitted from Appendix I 1 : 

Note 4 . . Interest on Suspended Land Revcnuo. 

,,4 . . . . (Recoveiies from Municipalities in Gujrat on account of 

balaries, etc.) 

,,32 . . . . (Interest 011 arrears of Forest Revenue, etc.) 
,,76 . . . . Survey expenses and charges for Advertising sale of wasio 

,,79 , . . . " Pees for mawmry graves " from last sentence within 


26. Sfientilio and other 
Minor Departments 

Scientific . . Preservation and translation of ancient manuscripts. 

Impeiial Loans Bearing Inter- 

i per cent, loan of 1893-1)4. 

A. F. COX, 

Comptroller General. 

est at 3 per cent. . C 3^ per cent, loan of 1853-54. 



Procedure in Account Offices. 

Treasury Audit and Account. 

34. Audit principles and nriangemcnta ....... 423 

Audit of Expenditure. 

85. Gazetted Officers' Audit ......... 429 

30. Establishment Audit ......... . 447 

37. Triivelling Allowance Audit ......... 43 

38. Contingent Audit .......... 45'* 

39. Pension Audit ........... 461 

40. Interest Payment Audit . . 47O 

41. Deposit Audit . . . . . * . . . . . . 474 

42. Bill Audit . 477 

43. Remittance Audit . . ....... 4H3 

44. Miscellaneous audit .......... 485 

Audit of Receipts. 

45. Audit of Receipts ...... 488 

46. Service and other Funds . ....... 402 


47. Objections on Audit .......... 4<j8 

District Account. 

48. Classified Abstract 510 

Presidency Account. 

49. Presidency Payments .......... 515 

50. Presidency Abstract ....... &l<) 

61. Bank Sheet B2L 

Departmental Accounts. 

52. Departmental Cash Account . 623 

68. Statement of Disbur&era' Accounts ....... 626 

Book Department. 
Consolidation of Accounts. 

64. Consolidation of Accounts ......... 627 

65. Transfer Entries .......... 636 


Accounts Currant. 

66. Accounts with other Departments, General Bales 614 

57. Exchange Accounts 552 

58. "India General" Receipts and Disbursements 562 

59. Forest Department 569 

60. Public Works Department c 674 

61. Military Department 580 

62. Post Office 694 

63. Telegraph Department 596 

64. Account between India and England , 599 


65. Journal and Ledger 613 

Subsidiary Accounts. 

66. Imperial, Provincial and Local Funds ....... 617 

67. Municipal Funds and Excluded Local Funds ...... 633 

68. Subsidiary Account of Special Loans 65 1 


Annual Balancing. 

CO. Verification of Balances .... 658 


70. A Summary of the whole System of Government Acconntm . . . 662 

71. Heeoureo ~v 667 

72. Budget 678 

73. Government Securities in Trusts 690 

74. Charitable Endowments and other Trusts 694 

75. Outside Audit and Verification of Balances 699 

76. Miscellaneous Returns 707 

77. Departmental Regulations. Accountant General 710 

78. Ditto ditto Gazetted Staff 713 

79. Ditto ditto Establishment ...... 719 

80. Office Procedure 728 


L. Exchange Cnlculations 730 

LL. Memorandum of Information for the guidance of Officers proceeding 

on leave out of India * 3 ' 

M. Calculation of Interest for Broken Periods 742 

N. Calculations of Be-payments of Loans by Kqual Instalments . . 748 

(). Returns and Reports from Accountants General .... 744 

P. List of Heads 


Forms * 13 





The work of an account office falls principally under two main divisions, (1) 
Audit and (2) Accounts. 

The earlier Chapters of this volume deal with audit. They are followed by 
Chapters devoted to the accounts. 

At the end are added a few Chapters on miscellaneous subjects not strictly 
falling under either of the two main divisions. 

The general principles laid clown in this vohuno may bo taken as a gnido in tho account 
offices of other departments in so far us they are applicable. 

Tho instructions regarding Accounts Current ami Government Securities in Trust are, 
however, binding on other departments. 

In other matters of detail they are guided by their own Codes. 

Tn thi code the terms Accountant General and Aqumtant Accountant Oonoral signify, in tho caso of 1ho minor 
provinces, Comptroller and Assistant Comptroller, respectively. The lofureueen lu'tho livil gcivicG HigulatiuiiH 
are to the third edition. 

Chapter 34. Audit principles and arrangements. 

Object of Audit . . . .921 

Post- Audit 722 

Pro-Audit 723 

District Auditor . . . 724 
District Groups ... 726 

Central Audit of Certain Pay- 
ments 727 

Punctuality 728 

Audit Enfacement . , 729 
Review of Audit . . . 7 SO 

Auditors' Duties . . .702 

Object of Audit. 

721. The main object of audit is shortly as follows ;~ 
I. As regards payments, to see 

(a) that the expenditure is warranted by orders of Government, special 
or general, and generally that it has been provided for in the annual 

1. An audit officer, before admitting in audit any charge against tho pnhlic revenues 
which requires the sanction of the Secretary of State, must satisfy" himself that that sanction 
has boon accorded either by a general or by a special order of tho Secretary of S.ate. 'l'h 
cases in which that sanction is necessary are stated in Article 277 ; for the ' admission of any 

Article 721 


charges which are not stated in these rules to require the sanction of the Secretary of State 
the authority of the Government of India (or in classes of cases for which the Government of 
India has delegated its powers to Local Governments, of the Local Government) is sufficient. 

In applying that Article, audit officers may assume that all the provisions of the Civil 
Service Regulations, the India Army Regulations, the Public Works Codes, the Forest Code 
and any other authorised Code have received the sanction of the Secretary of State in all case, 
in which that sanction is necessary. They may, therefore, admit without requiring the sanction 
of the Secretary of State any pensions, acting allowances,*or other allowances which are admissi- 
ble under the rules^of those Codes. Any allowances which are in excess of those admissible 
under those Codes will require the sanction of the Secretary of State if they come within tho 
terms of Article 277. 

2. Audit officers may also assume that any general sanctions issued before 1889 (such, for 
example, as the orders granting personal allowances to Military officers in tho Police in gomo 
Provinces and the rules under which rewards are granted to officers for passing language 
examinations) had duly received the Secretary of State's sanction when that was necessary, 
although under the procedure in force up to that year the orders were communicated to audit 
offices on the authority of the Government of India only. 

(But see also Article 289.) 

() that the expenditure is necessary for the public sef\ice, and not greater 
than the occasion demands ; 

(c) that payment has, as a fact, been made, and has been made to the 
proper person, and that it has been so acknowledged and recorded 
that a second claim against Government on the same account is 

II. As regards receipts, to see that all sums receivable are duly paid to 
the proper officer and brought to credit by him. The audit of receipts, how- 
ever, is in a great measure carried out by departmental officers. (See Chap- 
ters 2 and 45). , * 

Post- Audit. 

722, The greater part of the payments made by Government is made 
by Treasury officers, either before any audit, or upon an audit of a limited 
character by controlling departmental officers, in the manner prescribed in 
Volume I. The payments are then reported and accounted for to the Audit 
Department, which deals with them according to the rules in this Code. 


723, For service payments made at a Presidency or chief Provincial town, ifc 
is usually arranged that the vouchers shall be submitted to the Audit Depart- 
ment before payment, and that payment shall be made only on audited bills. 

The method of audit described in this and the following Chapters is gener- 
ally applicable to post-audit. The differences as regards pre-audit are stated 
in the Chapters on Presidency payments. 

District Auditor. 

724, One clerk, known as the district auditor, is primarily responsible for 
the audit and adjustment of all the accounts of a district, both of service and of 
debt and remittance heads. The bills of Gazetted Officers and of officers 
referred to in Article 814, Note 3, including those for travelling allowances, and 



of pensioners, may, with advantage, be audited by separate groups ; but the 
district auditor is responsible for seeing that the bills or vouchers which he 
transfers to these separate groups agree with the entries in the lists of payments ; 
that they are recovered after audit, and that, unless separate objection books 
are kept by the groups concerned, any objection taken by the auditors is duly 
recorded in the objection book and notified to the Treasury officer or the officer 
concerned. Similarly, the detailed check on transfer receipts and on deposits 
may be entrusted to separate clerks, but the district auditor is still responsible 
that the lists of receipts and payments agree with the cash account and 
bi-monthly lists of payments; and also (if the arrangement is that he shall 
dispose of the vouchers in making over the lists of bills and of deposits paid) 
that there is a voucher complete and in due form for eveiy recorded payment, 
or that objection is taken and explanation demanded. 

1. Personal advances made to a Gazetted Officer should be passed on for audit in the same 
way as Gazetted Officers' pay bills. 

725. Every list or schedule, which forms part of the month's accounts and 
works up to the general cash account, should pass through the hands of the 
district auditor ; and before passing on the list or schedule to any other person 
he must test the total of it against the entry in the cash account, or list of 
payments, and must mark the total of the schedule as well as the correspond- 
ing entry in the cash account or list of payments as " agreed " and initial 
them. The first duty of the person who now has to dispose of it is to see that 
the detailed entries recorded on it work up to the total thus agreed. He is, 
therefore, to perform the addition of the money column, and initial the total 
as " checked." Only after this is done, is it permissible to proceed to the 
audit of the detailed entries. 

District Groups. 

726. The fundamental principle of the responsibility of a single jxjrson for 
all the accounts of a district can, in practice, be worked in two way*, either 
the establishment of the Treasury audit and account department of the Account- 
ant General's office may be broken up into groups, each charged with the 
accounts of a group of districts, or a single clerk may deal with all the accounts 
of one or more districts. 

1. The chief advantage claimed for the latter system is that personal responsibility is more 
easily enforced against a single person than against a group. On the othor hand, the more 
varied work of a group suits better with the unequal experience and intelligence of different 
men, affords a better training, and makes it easier to provide for the absence of men on leave 
or the drafting of any for special work. 

Central Audit of Certain Payments. 

727. Certain classes of payments enumerated in Chapter 58 have been re- 
moved from the audit of local officer and placed under that of the Comptroller, 
India Treasuries. 


728. The post audit of service payments and the examination of debt 
and Account Current charges must be carried on simultaneously. No office of 
account can be considered free from arrears, unless the establishment is ready 

Articles 725-728. 


to deal with statements as soon as they arrive. When the first list of pay- 
ments is received, the audit should at once commence, so that any error dis- 
covered may be notified to the officer immediately concerned, or, through the 
objection statement, to the Treasury Officer, before the next month's payments 
are made. If this is delayed, the same error may be again committed, the 
objection must again be raised, and the work is thus greatly increased. 

Audit Enfacenaent. 

729. The auditor examining a voucher or schedule should record the neces- 
sary particulars in the proper audit register (if there is one), and note on the 
voucher or schedule tu ink the details of its adjustment, naming the amount to 
be taken to each detailed head in the classified abstract, in order that the 
classified abstract may be posted directly from the enfaccment without new 
compilation. He should also, in the audit enfacomcnt, explain the objection 
taken to any item in sufficient fulness to make it readily understood. The note 
which serves as the audit enfaccment may run as follows : 

Charge Sndder ofiieo establishment .... 1,976 

Tchsildars and establishments .... 2,431 

Total amount of bill 
Admitted R<J, 3(54 Objected to . 

as per details following 

A B acting for C T), acting allowance drawn at 50 per 

cent, should be 20 per cent. .... 25 
K F newly appointed, no medical certificate sent . 18 

1. The object of the rule is only to secure that every voucher shall be complete and in- 
telligible in itself, and shall formally record its adjustment, so that a stranger may at a 
glance, without doubt or delay, see exactly what detailed entries in the Classified Abstract are 
covered by any given voucher. 

2. The del ails of classification need not bo noted in the audit enfacemeut, (1) when the 
headings of the bill are printed and exactly correspond with those in the Classified Abstract, 
and (2) when the bill oonsits of one item only, in which case the heading, if in manuscript, 
should be examined and ticked off, or corrected when necessary. 

Review of Audit. 

730. The audit of every voucher, whether recorded in an audit register or 
not, must be reviewed either by a Gazetted Officer, or by a Superintendent, pl- 
an Assistant Superintendent, who, as he passes each voucher, should place a dis- 
tinctive, mark (either his initials or some shorter distinctive mark) under the 
enfaccment of the voucher and against the entry, if any, in the audit register. 
The audit of receipts, as prescribed in Chapter 45, must also be reviewed. 

731. Each Accountant General should, by an office order, distribute the 
work of review among the available staff, reporting his arrangements to the 
Comptroller General. It is desirable that the review of Gazetted Officers' 
audit should be in the hands of a Gazetted Officer of some experience, and the 
arrangements should be such as to ensure that every part of the audit work 
relating to each Treasury or Department for at least one month of the year 
shall be reviewed in more or less detail by a Gazetted Officer. 

3 . The reviewing officer should give more attention to the substantial than to the formal part 
of audit, and should be especially careful in reviewing the audit of variable charges. It is more 

Articles 7 99-9 81. 


important that he should see that no charges arc improperly passed than merely that, having 
been passed, they are properly recorded Ho must see both that no substantial objection is 
omitted, and that the objections taken are really justified. lie is not expected in every case 
to test the totalling of vouchers, or to examine the correctness of the compilation of the en- 
facement, though his review should be snflicient to detect any general want of care in these 
matters ; nor need he examine a voucher ngainst its sub-vouchers. The audit of deposits, 
bills, Local Fund cheques, and pensions is little more than formal ; and in these cases it will 
be sufficient to judge of the general accuracy by detailed review of the audit of five or ten 
per cent, of the items. The deposit receipts should be examined to see that sums have not 
been erroneously credited to that head, and the re-payments to see that payments by transfer 
have not been made in cash. In the case of bills issued, care should be taken to .sec that the 
issue of the bills is authorised, and that premium has been levied when necessary. 

Auditors' Duties. 

732. The following is a list of the more important points requiring the 
attention of auditors : 

(a) That the expenditure is warranted by orders of Government, special 

or general, and generally that it has been provided for in the 
Budget Estimates. 

(b) That the expenditure is necessary for the public service, and not 

greater than the occasion demands. 

(c) That payment has, as a fact, been made to the proper person, and 

that it has been so acknowledged and recorded that a second 
claim against Government on the same account is impossible. 

(d) That the vouchers are in the prescribed form, and that they are 

duly receipted by the payees and in original, that a brief 
abstract is given in English under the signature of the drawing 
officer on all purely vernacular vouchers, and that vernacular 
signatures are transliterated. 

(e) That they are numbered with reference to the number in the list of 

payments or schedule, as the case may be. 

(/) That the details work up to the totals and that the totals are in 
words, as well as in figures. 

(g] That they bear the Treasury order for payment, signed by the 

Treasury Officer. 
(h] That they are stamped "paid." 

(i\ That there are no erasures, and that any alterations are attested by 
the ofliccr concerned. 

()} That receipt stamps are affixed to all vouchers for sums in excess of 
it 20, and that they are punched ; but see Articles 7 and 8. 

(k) That no payment is made on a voucher or order signed by a clerk, 
instead of the Head of an Office, or on a voucher or order signed 
with a stamp, and that copies of sanctions are certified by the 
sanctioning officer. 

(/) In all cases in which it is prescribed that agreement should be 
effected between two different documents, the fact of the agree- 
ment should be noted on both the documents and initialled by 
the auditor who makes the agreement. 

Article 738. 


(m) That if a voucher be paid by transfer, it is stamped as having been 
so paid, that the head to which the amount is credited is noted 
on it, and that the credit is traced in the cash account when 

That Fund and Income-Tax deductions have been correotly made. 
As regards receipts, to see that all sums due to be received are duly- 
paid to the proper officer, and brought to credit by him in the 
Government accounts. 

(p) That no bill for any allowance not claimed within six monuhs of its 
becoming due has been paid without the sanction of the 
Accountant General. 

(q) That the audit checks are observed in spirit and not in the letter as 
opposed to the spirit. 

Page 428 Add the following Article: 


7 32 A* A special kind of paper protected by a water-mark, 24 Ibs. 
wove double foolscap, has been prescribed for cheque forms and for such forms 
this kind of paper only may be used. It is obtainable from the Superintend- 
ent of Stationery, Bengal, and in indenting for it great care should be exer- 
cised to ask only for the exact quantity necessary for printing the number of 
cheque forms. It should be seen that the correct number of cheque forms are 
obtained from the Press in exchange for the paper delivered. Each sheet is 
sufficient for 8 cheque forms. No stock of this paper need be kept in the ac- 
count office, supplies received from the Superintendent of Stationery being at 
once made over to the Press for the printing of the cheque forms. The forma 
Jlould be kept tinder lock and key in the custody of a Gazetted Officer who 
should maintain an account of them and obtain proper acknowledgments for 
all issues he may make. Stock should be taken at least once a year. 

(find List, 15'9'QO.) 

A) tide 732. 

Chap. 35, ] 



Chapter 35- Gazetted Officers' Audit. 

Objects to be attained 733 

List of Registers 735 

Disallowances 736 
Audit Register 

Form and Sub- divisions of Pegistcr 737 

Opening of Register , . 740 

hew Names .... 714 

Alteration* of Pug, etc. . . 746 

Leave and Transfer . . . 749 

Charge Certificates . . . 752 

If space is exhausted . . . 753 
Audit of Salary Bills 

General ..... 754 
Finance Department Officers . 
Officers sen ing under Contracts . 

Advances to Gazetted Officers - 
Advances in India . 
Advances in England . 
Souse-rent Recoveries , . 

Recoveries on account of Furniture 





Adjustment of Objections 770 
Recoveries in England . 772 

Audit Bulings , . , 773 
Last-pay Certificate? . . 774 
Memo, of information for 

Officers proceeding on leave 776A 
No-demand Certificates for 

Military Officers, etc. . 776 
History of Services . . 784 
Scale Register . . . 790 
Quarterly Civil List . .795 
Annual Returns 

Gazetted Appointments . . 790 

Indian Civil Servants . . 797 

ffiyh Court Qualification . 79S 

Services qf Chaplains . . 799 

Compulsory Retirement . 802 

Auditors' Duties , . .804, 

Objects to be attained. 

733. In the case of an effective officer, the duty of the audit office, beyond 

testing 1 the formal completeness of a voucher, is 
(a) to see that the officer is legally entitled to the pay, i.e., that it is 
claimed and is admissible in respect of a post to which he has 
been duly appointed, and of which he is actually in charge ; 

1. Of course no claim can be admitted for service in a post not duly sanctioned, or for pay 
not assigned or provided for the post held by the officer. 

(I) to record the payment as a check on a second claim, by the same 
oificer and as a guide in calculating the allowances admissible in 
case of future leave -, 

(c) to record the employment as a check on future claims to leave 

and pension ; 

(d) in some cases, to record the employment in a scale register as a check 

on appointments in excess of the sanctioned scale. 

734. In the case of any officer on leave, it is necessary to see that leave has 
been granted,, that it has not been exceeded, and that the allowance claimed is 
covered by the rules proper to the case. For example, in the case of an officer 
on privilege leave, it is necessary to see that he has been in charge of the post 
the pay of which he claims, on such terms as to give him a right to resume 
charge at once,. 

Ai tide* 738 734+ 


List of Registers. 

735. For several purposes various records are provided : for (a) and 
(b) the audit registers (Article 737) ; for (c) the history of services (Article- 
784) ; for (d) the scale register (Article 790). 


736. The consideration, whether the pay drawn is admissible, involves dis- 
allowance of improper claims and watching the recovery of money improperly 
drawn. The procedure in raising, communicating, and adjusting retrenchments 
is laid down in the Chapter on Objections (47) . 

Audit Register. 

Form and Sub-divisions of Register. 

737. The audit register (Form 88) should be printed on royal paper and 
bound up for use in volumes of convenient thickness, each form being num- 
bered; the number thus assigned will hereafter be spoken of as the audit 

1. At Calcutta the practice is adopted of handing to an officer, along with the cheque in 
payment of his salary, a blank form, in which he may draw his salary next month. The 
audit number is entered in the blank form before delivery, and thus guides the auditor at 
once to the proper page when he comes to audit the bill. 

2. At Calcutta and Bombay, etc., where many officers of other provinces draw pay once 
only or while on l^ave in India, a second register may be provided in Form 89. In this 
register payments of salaries and also advances made under Article 759 are entered chrono- 
logically without distinction ; but an alphabetical index of names may be added, if thought 

738. It is within the discretion of the Accountant General to bring all 
officers of all classes together in a single series, or to assign separate volumes to 
different classes : for instance, the register may be divided into four series ; 
one taking all Military officers in Civil employ ; a second, Medical Officers 
and Chaplains ; a third, all other officers bearing European names j a fourth, 
all other Officers bearing Native names. It must, however, be understood 
that, although the plan of grouping is left to discretion, yet when a particular 
arrangement has been selected it must be adhered to, and may not be altered 
without the permission of the Comptroller General, as frequent changes in the 
plan of registering the names will necessarily entail difficulties in tracing the 
past services of officers* The object ta be attained is, that the audit register 
shall be neither too small nor too large, and that a new clerk taking up a pay 
voucher shall know at sight in what volume of the register he should look for 
the name. 

1. To avoid transfers of names from register to register, and consequent distribution of 
personal record, it may be convenient to arrange, at the Presidency towns, that the audit of 
tho pay of Gazetted officers employed in the interior shall be entrusted to the same officers, 
and recorded in the same registers with that of officers at the presidency. 

739. The names should be entered alphabetically, that is, either each 
register will proceed from A to Z for all names of the class for which it is 

Article* 735739. 


set apart, or, if classification is not adopted, then each volume will take up a 
certain part of the alphabet. Some blank sheets should be left after each 
initial letter for future entries during the currency of the register* 

Opening of Register. 

740. The form of register provides columns for the audit of the bills of 
three complete years, and the new registers should be prepared shortly before 
the close of such a period ; the current registers should be taken up by a person 
of some intelligence, the names to be omitted should be struck through with a 
coloured pencil, and the remaining ones re-numbored according to the corrected 
alphabetical order. At foot of the page containing the last name of one 
initial letter should be noted the number of leaves to be left blank after it for 
future entries. 

741. All orders of unexpired force, any leave unexpired', any transfer 
ordered but not carried out, must be brought forward in the new register, and 
should, therefore, be marked for the copyist's guidance by the person correcting 
the register. 

742. The auditor, when he passes the last month's bill, must mark any 
outstanding objection and see it brought forward in the new register. 

743. When the new register has been prepared by the copyist, it should be 
laid with the old one before a Gazetted oflicer, who should sec that the neces- 
sary particulars have been correctly transferred, and yet his initials against the 
total salary in the first money column, as authority for, and a guide to, t^e 
auditing clerk. The particular Funds to which each officer is liable to sub- 
scribe as well as allowances, other than salary and exchange compensation, 
should be entered in the blank lines left for that purpose. 

New Names. 

744. It will be remembered that no pay can be passed to a Gazetted 
officer who has not drawn pay for the last month, unless either he is newly 
appointed to the service of Government (in which case his name will be entered 
and a slip issued as provided in Article 74b), or he produces a last-pay certi- 
ficate signed or countersigned by the authoritios at the India Office, or by the 
Accountant General of another province. Care must be taken, therefore, in 
entering new names, or re-introducing old ones, that no pay is passed unless 
supported by a last-pay certificate, except in the case of an officer newly 
appointed in India to Government service, when a health certificate is required. 

745. When an officer takes a last-pay certificate out of his province, a 
new money column should be filled with 000 and signed, and the fact and 
the date of the grant of such a certificate should be noted in the blank space 
on the right-hand page* This will prevent pay being passed to him until a 
fresh money column is opened for him on the register. 

Alterations of Pay, etc* 

746. On receipt of every Government Gazette, the Gazetted: officer ia 
charge should, with a coloured pencil, set against each notification a mark for 
each officer affected thereby ; and the auditing clerk, after posting the entry 
for each name as briefly at potstbte, will mark off the pencil line, and, if 
necessary, fill up a new money column* In entering the order, any convenient 

Article 740748. 



abbreviations may be used. The Gazetted officer should re-check the register 
with the Gazette, and, if all necessary entries have been made, initial any new 
money column and issue an octavo slip of warning to the officer whose salary 
is changed. The slip may run thus 


is Informed that under Order Nt> 

(Gazette, p ) he is entitled to draw salary at the rate of - - with effect 

from -until The details of the calcu- 
lation are given below. * 

To facilitate work in this office, ho is requested kindly to enter No. as the audit 

number on the top of his salary bills. 

Asst. Accountant General. 

1. An order appoints A B to act a* Ju'lge during the absenco of C D ; a single mark only 
is wanted, as the order affects only A B. But if the same order grants leave to C I) and 
appoints A B to act for him, it has to be noted against both officers, and BO two marks are 
necessary. In the ease of any but a grade promotion, it should not bo necessary in. the noto 
against A B to make any mention of D whom he succeeds. 

2. When an officer is placed on special duty for a limited time, the limitation should be 
stated in the note of the order ; it can never bo necessary to noto that an officer is to act " titt 
further orders," as a later order always cancels an earlier one. 

3. After the close of each year, rod-ink lines should bo_ drawn across the spaces provided 
for note o f orders, objections, transfers and remarks, to distinguish them from those 
affecting payments of subsequent years. 

747. If the rates of deduction alter for any reason, or if an officer revert 
without a new order to his former scale of pay, a new money column should be 
filled up and initialled, but no slip notice need be issued. The date above the 
money column should be filled in at once, only if the changed rate necessarily 
takes effect from the date of the orders ; if it involve any previous transfer of 
charge, receipt of certificate of taking charge should first be awaited. 

1. If one item of deduction vary without alteration of salary or other deductions, correc- 
tion may bo made in red ink without transfer of all the particulars to another money 
eolumn, the date from which the corrected amount is payable being noted against it. 

748. If the Gazette order notify a temporary grade promotion for a term, 
already expired, it will not be nepessary to fill up a new money column. The 
amount claimable should be named in the slip referred to in Avticle 746, and 
neatly entered in the space for noto of peculiar payments, etc., in the middle 
of the right-hand page of the register, with a guide letter, which may be set 
also (1) in the money column temporarily affected by the order, (2) against 
the note of the order, and (3) in the capes provided for the months for which 
the allowance is due ; on payment, the date of the voucher will be noted in the 
Cages against the letter. 

Leave and Transfer. 

749. The particulars of leave and transfer also will in part be filled up from 
the Gazette; the first two columns in every case, then the first two under 
" Leave/' or the first three under "Transfer." In the column "Article of 
Civil Service Regulations/ 1 the nature of the leave taken should be denoted by 
appropriate letters, such as F, MO, P, etc., followed by the number of the 

4rtiele* 747749, " * ' 


Article of the edition of the Civil Service Regulations then in force under 
which the leave is granted j the period of absence can only he filled in after 
return. 1 he date of taking or resigning charge can only be entered from tho 
report of transier, and a vacancy in these columns will nlwny* give warning 
that some further information is required and must he called for. The column 
'Number and date of reference" is for the record of letters addressed to the 
officer regarding Homing time, objections, etc. 

1. Wfrn fnrlfmgh or IOOTO is grant('d by a Local Government to A Military Officm, the 
Accountant General should report to tho Military Drpartmmt of the Govmiment concern -d 
the dates of commencement and termination of the furlough or Icavj. 

750. In the case of leaves succeeding each other, as subsidiary leave and fur 
lough, the clay which reckons as the firbt day of each will appear in the column 
ot" charge when resigned; ' and that which reckons as the last of each, in 
the column of "charge when taken : the column " Period of absence " then 
tilled up will show whether or not the period granted hag been, overstayed. 

751. In case of transfer the "joining time admissible," noted at the timd 
of posting the order, will, by comparison with the " tune taken in joiimi<* " 
fehow whether, and by how much, the proper joining time lias been exceeded. ' 

Ckargt Certificates, 

752. Certificates of giving over arid taking diarge, or of going on and 
i-eturmng' irom leave, should he noted ih the audit register immediately on 
receipt, and after the entries h \vo been checked by the Gazetted officer, they 
should be given to the poster of the history of services and, when necessary to 
the poster of the permanent advance register, After this they should be 
pasted in a separate tile, arid may be destroyed at the end of the first complete 
year. r 

If space is exhausted. 

753. Twenty-five money columns are provided in the register form, and, if 
it should become necessary to open a twenty-sixth or if any of the several 
spaces provided for note of orders, remarks, objections, etc., be exhausted, then, 
in order to avoid actual transfer of audit, a slip of thin, but tough paper may 
be pasted by 1he upjxjr edge, so as to cover the space which has proved 
iiifcuilieiont. HUH plan is only a make- shift to avoid a transfer; but in some 
provinces, without some such artifice, transfers might be frequent and con- 
fusing, and they must always be troublesome, since all current particulars must 
be can ied to the new page just as at the opening o a new register (Article 

Audit of Salary Bills, 


, 754. Audit will be recorded under the heading Date of payment of 
Bills " in the cage of the month for which the pay is due, ?'.<?., hy the labour of 
which the salary is earned, not of the month in which it is issued. If thd 
amount of the bill he the same as was passed for the last month, it is suffi* 
cient to note in the register the date of payment ; if any further payment be 
made afterwards under new orders, the new date would also be entered, with 

Articles 750754, 


a letter guiding the eye to an explanatory note in the space provided therefor 
in the form and to the note of the order. If there be any change in the rate 
of salary as compared with the last month, it will be better to enter the 
amount, as well as the date. Ihe amount noted should be the gross amount 
paid, including the amount of fund and income-tax deductions and over- 
payments recovered. If, in any month, exemption from income tax is claimed 
the amount so exempted should be entered with the appropriate particulars, 
in the space left for that purpose at foot of the right-hand page of the Audit 
Register, and care should be taken that the annual limit prescribed in Article 
84 (0), C. A. C., Vol. I, is not exceeded. 

1. Suppose that in the first money column the rate of pay is shown as R400, under date 
1st June 1890, and the second K460, under date 16th February 1891. If then, for earlier 
months K400 (gross) only he drawn, for later ones tt460, and tor February H425, no note of 
amount i needed on the right hand page in the pages for July to January; hut in Febru- 
ary's cage tt'126 would be entered along with the d.ate, and in March's R460. Thus an entry 
without specification of amount will always be understood to be for the same amount as that 
last recorded. 

755. After the necessary enfacement of the voucher, the audit clerk should 
lay it with the register before the Superintendent or the Gazetted officer in 
charge, who will attest the enfacement and initial the register. Particulars of 
objection, if any, will be posted in the space provided in the audit register, and 
the voucher will be ready for surrender to the poster of the Classified Abstract. 
But if the ground of objection be only non-receipt of a complete certificate 
of transfer of charge where the transfer involved moving to another station, 
no note of it need be made under " Particulars of objection/' as the absence of 
a certificate in such a case is shown in the form under the head " Particulars 
of leave and transfer/ 1 

1 When the review of Gazetted officers' bills is divided between the Superintendent and 
the Gazetted officer, it should be so arranged that every olass of officers passes under the 
review of the latter at least once in every quarter. 

Finance Department Officer*. 

756. The bills for salaries and other allowances of officers in independent 
charge of account offices will, after detailed audit and record in the local office, 
be forwarded in original, for final audit and record, to the Comptroller, India 
Treasuries. The bills of other officers of the Finance Department attached tQ 
any local account office must be audited by the officer in independent charge 
personally. For charges of Deputy Auditors General paid elsewhere than in 
Calcutta, see Article 1172. 

757. A return showing separately the pay, acting, and other allowances 
drawn by all Officers in Departments under the direct administration of the 
Government of India in the Department of Finance and Commerce must be 
forwarded monthly to that Department so as to reach it not later than the 27th 
of each month. 

Officers serving under Contracts 

758. No pay should be passed to any officer on a contract of service made 
in England until the contract shall have been examined and registered by the 
Accountant General, who will bring- to the notice of the Local Government 
any case in which pay is stated in sterling, or any condition for remitting at 
other than the fixed rate of exchange for the year is inserted in the contract. 

Article* 766 750. 


Advances to Gazetted Officers* 
Advances in India. 

759. Salary and allowances advanced under proper sanction to Gazetted 
bfficers come under audit in the same way as salary payments made on due date, 
and should be entered accordingly in the audit register. An advance made on 
transfer or at the port of arrival to enable an officer to join his appointment, 
should be debited to Advances Recoverable, unless the officer is proceeding to 
another "province, in which case it should be reported through the la&t-pay 
certificate to the auditing officer, and debited to him in Account Current. On 
receipt of intimation of the advance through the last-pay certificate, the 
auditing officer will make a transfer entry in his account for the month in 
which the advance is made, debiting the amount to " Advances Recoverable " 
by credit to "Account Current/' and will note the advance in the audit register 
and enter it in the column "Advances recoverable " in the objection book and 
in the outgoing objection statement of the district to which the officer is 
attached, The transfer entry should be communicated at once to the Account 
Current Section* 

1. It should be clearly understood that these instruction* to debit in Account Current 
apply only to the case of an advance, not to an issue of pay to an officer producing a last-pay 
certificate and requiring a new last-pay certificate before he can draw pay elsewhere 

2. Any demand against the estate of a Military Officer who, obtaining an advance of pay 
under the rules when proceeding on furlough or sick leave, dies before the end of the terra 
which the advance covers, is remitted, but not any other advance or demand. 

760. Advances for house-building should be recorded in the audit register, 
and in the event of an officer being transferred to another province or department, 
a debit should be raised in the Exchange Account for the unrecovered balance. 

761. When an advance is made under Article 5& it will either be taken 
against Advances Recoverable, or, if the pay of the officer taking the advance 
is under the audit of another Account Officer, it will be debited to such other 
officer in Account Current. If necessary, warning may be sent to the Treasury 
officer who generally issues pay. 

Advances i England. 

762. An advance made in England to enable an officer to return to duty is 
reported to the auditing officer through the last-pay certificate. It should at 
once be entered in Indian currency in the audit register and in the column 
" Service payments for recovery " in the objection book, and included* in the 
outgoing objection statement. 

1. For the rate of exchange at which the advance is to be converted into Indian our* 
rency, see Article 82 of the Civil Service Regulations. 

2. In the case of officers paid from Berar Revenues, the advance is not only advised 
through the last-pay certificate but charged in the account current from London. On receipt 
of Intimation of the advance through the last-pay certificate, the amount will at once be de- 
bited to Advances Recoverable by credit to account current with India. 

763. These advances are recoverable by monthly instalments of not less 
than one-third of salary The recoveries may be made either by short pay- 
ments or in oash> and be adjusted in accordance with Articles 900, fe92 
and 99& A. 

I. This article does not apply to advances granted under the Military Leave Rules to 
Military officers in Civil employ, subject to those rules. See note under clause (0), Article 81 
of Civil Service Regulations* 

Articles 759768. 


764. Advances made in England to officers of the Royal Indian Marine 
on returning from leave or on returning from temporary retirement are re- 
covered in India by monthly instalments of one-fourth of the pay drawn by 
the officers. 

765 The advances spoken of in the last three rules, including those made 
to Military and Public Works Officers are advised by the India Office monthly 
to the Comptroller General, who i&tmes advices with counterfoils to the respec- 
tive audit officers. These officers will return one counterfoil on receipt, of the 
advice, and the other counterfoil as soon as the recovery is complete. The 
recoveries must be finally adjusted within the Indian accounts, and must not 
be credited to London. 

1 Advances which aro merely the subject of adj ustmont, and not of recovery by instal- 
ment aro not included in the India OJico liwts, nor docs their recovery require to bo reported 
to that office. 

2. If any amount advanrcd should be debited in the inward Account Current from London, 
tho ai ton! ion of the Comptroller General should bo drawn, and note of the account in whieh 
the debit appeared should bo made in the memorandum certifying completed recovery ; no 
credit for such a recovery should be made in tho London portion of the account without special 

766. Advances of pay of every description made in England (except where 
security has been required) are not recoverable in the event of the death of the 
recipient before the equivalent in pay lias become due. Otherwise, without the 
prtvi >u* sanction of the Secretary of State, no officer may be exempted from 
the refund of money especially advanced to him from the Home Treasury. 

1. If an Uncovenanted s<>rvant dies, or is dismissed, before the recovery is complete, 
advice must bo promptly sent to the India Office through the Comptroller General in order 
that the sureties may be required to pay the balance. The date of death or dismissal should 
invariably be stated in the advice. 

House- rent Ttec n rfirie. 

767. When Government has to pay rent for any house occupied by a Civil 
Officer, the actual lent, if the officer occupies the whole house, or a fair share, 
to be determined by the Superintending Enginoeor, or by an Executive 
Engineer, with his ccmntenignature if he occupies a part, should be recovered 
from the officer. If an officer has to pay rout for a public building 
occupied by him, it should be recovered and credited to the Public Works 

Recoveries on account, of Ftnilure grants 

768. The following recoveries are made by the Accountant General on 
account of furniture grants and credited to XII. Intere&t Miscellaneous : 

Ijicuteuant-Governor of Bengal, 6 per cent, per annum on ft 25 342 
Lieutenant-Governor, North- Western Provinces, ditto 110,000, 

Lieutenant-Governor of the Punjab, ditto on capital outlay 

T j. A n *r> - 

Lieutenant-Governor of Burma, ditto on capital outlay. 

Chief Commissioner of Assam, ditto ditto. 

Artielet 764768. 

35.] GAZETTED Of FICEIl's AVfclT. 43? 

769. Political Officers, in some cases, obtain table equipments and furni- 
ture at the expense of Government, the charge being borne by the Public 
Works Department. In these cases, the officer concerned pays 5 per cent 
per annum on the outlay by Government, and the Executive Engineer advises 
the Accountant General of the amount of monthly recovery to be made 
from the Political Officer's salary, this deduction being credited by the Civil 
Department to the Public Works Department, and there taken to credit of a 
" Furniture Fund" in charge of the Executive Engineer, from which uhargos for 
repairs and renewals are met. The Chief Commissioner of the Central Provin- 
ces also pays 5 per cent, upon an amount intimated annually by the Examiner, 
Public Works Accounts, to the Comptroller, and this recovery is also credited 
to a Furniture Fund as above. 

Adjustment of Objections. 

770. The audit clerk is responsible for watching the adjustment of objec- 
tions raised on vouchers passed by him, and the Gazetted officer in charge, 
when passing a new bill, should see what objections are still outstanding. 
Ordinarily, recoveries will be made by short payment 011 a new bill, and record 
of such recovery should be made under " Particulars of objection " before the 
voucher is laid before the Gazetted officer. 

771. When any Officer gives notice that he is about to take leave, or to 
retire, or when he is approaching the prescribed limit of his service after 
which retirement is compulsory, and also immediately on receipt of the ncwtf 
of any Officer's death, all demands against him should be promptly ascertained 
and adjusted. This is especially necessary in the case of Officers proceeding- 
to Europe (vide next Article, , 

Recoveries in England. 

772. As regards references to England for recovery of over-payments 
made in India, the Secrectary of State has directed that " all claim* should be 
finally audited within a period of, at the out wide, six months from the date 
of payment," and that "on all occasions in which claims for ovcr-piyments 
made to Officers who have proceeded to England are transmitted for recovery 
by the Secretary of State they should be accompanied by lull particulars 
of the claims sufficiently detailed to enable the Secretary of State to judge 
with whom the responsibility for the error rests, and the Secreiary of State in 
Council will alone decide whether the claim should be enforced or not; " alsa 
that, " in the case of any Officer on leave, re-payment should not, as a rule, bo 
enforced until he returns to duty in India, when he will be again in receipt 
of Indian pay and allowances/'' 

1. When it is necessary to move the Secretary of State to make such recoveries, a 1 ! neoog- 
sary documents should be furnished in duplicate for orders of the Government of India, 
Madras, or Bombay, and for transmission, if ncco.sH.iry, to the India Office. In like manner, 
replies to the objections to a refund, raised by the absentees, should be submitted in duplicate. 

2, If more than six months have elapsed from the date of payment, the documents must 
be forwarded to the Government of India, together with a statement showing the full par- 
ticulars of the claim, and explaining tho delay in its assertion. 

3. The Secretary of State docs not recover sums of less than RIO. 

Articles 769-772. 


Audit Ruliag& 
Page 438, Article 773(0) 
Add in continuation of clause 3 ending with " Kative of India "- 

" The rule does not also apply to Superintendents and Deputy Superintendents of Presses." 

(3rd List, 1& 

Page 438, Article 773(0). Add a note- 

The appointment of Europeans 
gift of Local Governments, does not 

The appointment of Europeans to Port offioerships at minor ports,' which are in tie 
bol Local Governments, does not require the sanction of the Government of Iud,a. 

(Sri List, 15-3-1901.) 

t ~j v^ ^c^cuwij UA aoauo or oy the Uovernor General 

after examination, or 
(3) Educational Department by the Secretary of State } 

(iii) that the person to be appointed entered the branch of tho department in which 
he is now to be promoted before the 1st January 1879 ; 

(iv) That the office to which the appointment is to be made belongs to the 
(1; Opium Department, 

(2) Salt or Customs Department, 

(3) Survey Department, 

(4) Mint Department, 

(6) Public Works Department, or 
(6) Police Department. 

NOT B. An appointment on progressive pay rising to a maximum of R200 is not an officer 
carrying a salary of U200 within the meaning of the above article* 

This rule is applicable to both temporary and permanent appointments, 
but in emergent cases the relaxation of the rule rests with the Local Govern- 
ments, who should, however, immediately report such cases for confirmation 
of the Government of India t^ ****" M-*-^* <<*/ *C 

The above rule does not apply to any office to which it is by law necessary 
to appoint a Barrister or Advocate, nor to appointments which are held by 
rule or custom by Barristers-at-Law whose whole time is not at the service of 
Government, nor to the office of Chief Presidency Magistrate, nor to that o 
one of the other Presidency Magistrates at Madras or Bombay, if at the time 
the rest of such other Presidency Magistrates are Natives of India, 

The Government of India has ordered that Account Officers shall apply these 
rules as part pf fteir audj^and shall bring to the notice of the Govern- 
ment of India^anylSTrmgement of them, 

Salaries and dllowance8-~how debited* 

(I) The whole salary of an acting officer should be taken against the 
department and the post in which he is actually serving. 

1. This rule need not be rigidly ap?>lied for purposes of account and audit in the case o 
ministerial officers acting in other posts in the same office establishment. 

Article 773. 


(o) When an officer whose main duties and appointment fall under 
one head of charge is entrusted with additional or subsidiary 
duties coming under another head, no portion of his salary 
and allowances is to be debited to the latter head. This rule 
does not apply to separate fixed allowances for additional 
duties, nor must any change be made in existing practice or 
orders under which charges are divided between two or more 

(d) The salary and travelling allowance of an officer proceeding to 

join an office should, in the absence of special orders to the 
contrary, whether in respect of a particular case or class of 
cases, be taken against the grant of tae office to which he is 

(e) The allowances of a Military Officer transferred from Military to 

Civil duty are paid by the Civil "Department from the date on 
which he gives over charge of his Military duty, and tho^e of 
a Military Officer transferred from Civil to Military duty cease 
to be payable by the Civil Department from the date on which 
he gives over charge of his Civil duty. The same rule holds 
good in the case of all officers transferred from one Depart- 
ment to another, or to or from Foreign service. 

1. The leave allowances of an officer transferred from one Department to another, while 
on privilege leave, are from the date of the order for transfer debited to the now Department. 

2. When an officer is transferred to another Department or province while on long 
leave, the transfer does not take effect until he joins his new appointment if he is on furlough 
in India, or until the commencement of his subsidiary leave if ho is on leave out of India. 
Any charges other than allowances during furlough must bo charged to the new Department 
or province . 

(f) When a Military or Medical Officer, holding a Civil appoint- 

ment on consolidated pay which is less than his Military pay, 
is allowed to draw the difference between them, he draws it 
from the Department from which he receives his consolidated 

(ff] A European non-commissioned officer or soldier on obtaining 
Civil employ is ordinarily required to buy his discharge from 
the Army ; but, if such a person dies in Civil employ while 
under a Military contract of service, the Civil Department in 
which he was serving will bear the charge of any passage- 
money which, under Military pay regulations, may be admis- 
sible to his family. 

(h) Bills for rewards under Military rules to Military Officers in Civil 
employ, for proficiency in the Oriental languages, require to 
be pre-audited by the Military Department before jmyment is 
made. The amounts of these bills will be debited to the 
Military Department through the Exchange Accounts. 

(e) When Military commissioned, n en-commissioned and warrant 
officers and soldiers are employed on famine duty in the 
Civil Department, their Military or Departmental pay and 
allowances will be passed on to the Military Accounts Officer 
concerned for audit and adjustment, the additional pay or 

Article 773. 


allowances such as deputation and travelling allowances which 
the officer would not have received but for his employment on 
famine duty being retained and adjusted as a final Civil charge 
under the head "33 Famine Relief/' Any additional 
charges actually incurred in the Military Department in con- 
sequence of the absence of an officer on famine duty should 
be passed on by the Military Accounts Department to the Civil 
Accounts Officer for adjustment under the head "33.-r-Famine 

Last-pay Certificates- 

774. Of a.11 last pay certificates drawn up in an office, a register should be 
kept in Form 90. Certificates in cases of transfer should be entered in a 
separate register of simpler form. 

1. In last-pay certificates granted to c fnYors proceeding on leave out of India, or retiring 
from tho nurvw*, no entries may bo made of arrears of Indian pay and allowances due to tho 
offices. All pay and allowances accruing to ah officer while in India should be issued to him 
there, unless special exceptions have been sanctioned by the Secretary of State, and in no caso 
should any pay or allowance issimblo in India only be made payable in England without the 
special sanction of tho Secretary of State. 

2 When an advance is shown in a last-pay certificate, the amount (if any) deducted on 
account of incomo-tax should also bo noted. (See Note 4, Article 34.) 

775. In every case in which an officer sent home to England as a lunatic is 
granted leave, a last-pay certificate should be forwarded to the India Office at 
the earliest possible date. 

Memo, of information for Officers proceeding on leave. 

775A. Every officer proceeding on leave (other than privilege leave) out 
of India is required by Article 972 of Civil Service Regulations to procure 
from the Account Office and take with him for his guidance a memo, of 
information on certain matters connected with his leave. The memo, of 
information prescribed is given in Appendix LL. 

No-demand Certificates for Military Officers in Civil employ. 

776. Besides the ordinary last-pay certificate required under Article 774, 
Military Officers in Civil employ, when about to retire from active service, 
are required by the Military Department to produce a no-demand certificate 1 
from the Civil Account Officer under whose audit they arc. 

777783. Cancelled. 

History of Services. 

784. A history of the services of all Gazetted officers will be compiled in 
the Account Office and printed in Form 92 and issued on the 1st September of 
each year, containing information down to 1st July preceding. It should 
include such of the non-gazetted officers whose salary is Audited like that of 
Gazetted officers, as may appear to Local Governments and Administrations 
desirable and convenient. The publications should be styled " Histories of 
services of gazetted and other officer?. " Copies of this publication will b# 
furnished according to the local orders in force, care being taken that the 
copies for the Secretary of State reach him by the 1st November* 
Articfa 774784. 


NOTE. For such of the non-gazetted officers whoso salary is audited like that of Gazetted 
officers, as arc not included in the published History of Services, either Service Books should bo 
kept by the Heads of their offices as in the case of all other. non-gazetted officers, or servicQ 
registers in manuscript should bo kept in account offices. 

785. The history is intended to include all important facts in the official 
pareer of an officer, including acting appointments involving a change of 
duties. Acting promotions involving no change of duties as in the case of an 
Assistant Magistrate and Collector or of an Assistant Engineer, 2nd grade, 
appointed to officiate as a Joint Magistrate and Collector or an Assistant 
Engineer? 1st grade, respectively, should generally be omitted ; but in the case 
of members of services which, like the Financial and Educational Depart- 
ments, consist mainly of grades, the duties of which are not separate and 
Distinct, all acting promotions should be shown. 

786. The illustrative entries in the the sample form explain the method of 
record. All furlough and sick leave, extraordinary leave, special leave, sub- 
sidiary leave, absence without leave or in excess of leave, or of joining time, 
should be noted across the pages as in the specimen ; and if any period be allowed 
to count as service or residence which would not ordinarily be allowed by the 
rules, or if any special privilege or disability affecting pay, pension, or leave 
attaches to an officer, the fact should be similarly noted with quotation of the 
Government order. All privilege leave taken before the last return from fur- 
lough should be omitted. Sub, pro tetnpore appointments, when phown, should 
be distinguished from both substantive and acting appointments. 

1. In tho case of Military Officers and officers not belonging to the Indian Civil Service, the 
ate of birth should be recorded at the heading, 

787. Particulars of literary works as well as appointments in Orders, such 
as C. S. I. and C. M. G,, should be printed in italics at foot of the page. 

1. The following information may also be recorded if the Local Gove rnment so direct : 
(a) the place of education and academical degree in the case of Europeans and Eurasians, (b) 
casto, tribe, homo of the family, if in India, and academical degree in the case of Natives ; 
but no other addition should bo made without tho trders of the Government of India. The 
war services of neither volunteers nor Military Officers should bo shuwn, but there is no 
objection to tho mention of the receipt of a medal or a clasp for war services. 

788. An interleaved copy of the last edition of the History should be used 
to note the subsequent changes and should be sent in original to the press as 
" copy 9t for the next edition of the History. On receipt of notice of the 
appointment of a new officer, his name should immediately be entered in its 
proper place in this interleaved copy. So long as an officer is attached to a 

Erovince, though he be, absent on long leave, or though for a time he has fallen 
fora the rank of a gazetted to that of a ministerial officer by the termination 
of an acting promotion, hid name should not be struck out of the History : it 
should be removed only on death, retirement or permanent transfer to another 

1. In the case of Military Officers temporarily employed, a separate register must be kept 
to show (n) the date on which the Military Stall pay should oease ; (b) any special circum- 
stance under which an officer may lose his lien o n his Military appointment. This register 
should be examined quarterly, and doubtful points referred to tho Military Accounts 

789. When an officer is transfered to another circle of audit, the Account- 
ant General of the new province should be furnished with a statement showing 
the pay and acting allowance drawn by the officer during the last 6 years to 
^upplement the information contained in the last printed History of Services. 

Articles 785789. 


for officers transferred to or from Bcrar other than those referred to in 
the Exception to Article 34 of the Civil Service Regulations, in regard to whom 
the procedure in the previous clause applies, the salary drawn during their, 
whole service should be shewn. 

Scale Register. 

790. A scale register in Form 93 will be maintained in account offices for 
the purpose of seeing that appointments are not made in any grade or class of 
officers in excess of the sanctioned scale. , 

791. The number of sanctioned appointments in a grade is to be entered 
at the top of the page or pages assigned to it, and the column " Names of 
incumbents " will be opened by entering in order of seniority the names of the 
officers holding permanent appointments in the grade on 1 st April. Such a 
number of lines as experience may show to be necessary should be left blank 
for entry of permanent promotions during the year to which the register 
refers ; such promotions should be entered, and the names of officers perma- 
nently leaving the grade should be scored out in red ink. 

792. Below the space provided for permanent incumbents should be, 
entered the names of acting officers, beginning with those actually on duty 
on let April. 

793. After the end of a month entries should be made in the columns for 
that month, shewing what officers were on duty dining any portion of the- 
month. Against the names of officers present throughout the month, the* 
figure 1 should be written in the first column, while against those present for 
a part of the month, only the dates from and to which they were on duty 
should be entered in the 2ml column as shewn in the Form, and in column 8- 
should be entered numbers, beginning with 1, connecting the periods which 
form parts of the same chain, the same number being repeated against each 
part of such chain. The highest number in column 8 will thus show the 
number of appointments accounted for by the broken periods. If this number 
added to the sum of the figures entered in column 1 docs not exceed the number 
of sanctioned appointments, it is clear that the scale has riot been exceeded as a 
whole. To ensure that the scale has not been exceeded during any day of the 
month, it must be seen, while entering the connecting numbers in column 3, 
that the dates indicating the fractions of the same chain do not overlap each 
other. The dates, 1-6, 7-20, and 21-31, indicate that the appointment was 
filled for the whole month, 1-6, 5-20, and 21-31, that for the 5th and 6th 
there were two officers drawing salary for the same appointment and 1-6, 9-20, 
and 21-31, that the appointment was vacant for the 7th and 8th. 

NOTE. To facilitate the completion of tho account after the end of the month, brief notes 
indicating the changes during the month may be made either at Boot of the columns for tho 
month or in a separate column to be added under each month. But il is left entirely to the 
option of each account office to decide whether notes should be made or not. 

794. A scale register should also be maintained by the Comptroller, India. 
Treasuries, and the Accountants General, Madras and Bombay, to check excess 
appointments of Chaplains in the Bengal, the Madras, and the Bombay Presi- 
dencies, respectively, and whenever the sanctioned scale is exceeded, a report 
should be made to Government. The Comptroller, India Treasuries, also keeps 
a Scale Register of officers belonging to the graded list of the Political Depart- 
ment, as well as one of officers of the Civil Veterinary Department. Each 

Artick9 790- 


other Accountant General will furnish him or the Accountant General, Madras 
or Bombay, as the case may be, with the necessary information regarding 
changes amongst Chaplains and Political Officers and Officers of the Civil 
Veterinary Department under his audit in a monthly statement in Form 94? 
to be submitted by the 15th of the next month. 

Quarterly Civil List. 

795. No instructions are here given for the preparation and publication of 
the Quarterly Civil List, as this duty is not everywhere laid on the account 
office; the standard pattern is described in Finance Department Circular 
No. 3773 of 25th September 1871. If in any list, which in published by 
authority without previous review in the account office, any errors arc dis- 
covered in course of working, they should be reported to the authority concern- 
ed, and the copy of the printed list preserved in the office should be corrected. 

Annual Returns. 

Gazetted Appointments* 

796. A list of Gazetted appointments in Form 95 will be prepared every 
year for submission to the Government of India, Finance Department, by the 
15th of May ; the appointments will be arranged in Departments, following, 
as far as possible, the order prescribed in that Department Circular No. 5773, 
dated 25th September 1871 j and the orders of Government, which fixed the 
sanctioned strength and pay, will be noted in the proper column. 

Indian Civil Servants. 

797. Lists of Indian Civil Servants, including names of Statutory Civil 
Servants appointed by the Government of India, are prepared in Form 90 by 
the Comptroller, India Treasuries, for the Bengal establishment, and by the 
Accountants General, Bombay and Madras, for the Bombay and Madras 
establishments, respectively, and are submitted to the Governments of India, 
Bombay, and Madras, respectively. Each other Accountant General must 
contribute to the officers above-named the necessary particulars regarding 
Civil Servants attached to his province by the 15th July. Both in these pre- 
liminary and in the final compiled lists the names must be arranged in the order 
of the Civil Gradation List. 

1. Absence in excess of sanctioned leave, or of joining time, does not count as "active 
service," and Mich period should, therefore, be shewn under the head of " Extraordinary leave" 
in Form 96. 

2. The reports on pension applications of Indian Civil Servants are based upon the* above 
statements, and in order to facilitate their submission, it is necessary .whenever a Civil Servant 
retires, that the Accountant General in whose audit circle he last served Should send to the 
proper officer as soon as possible, and without waiting for a call from that officer, a certifi- 
cate of " no demand," and also a statement of the retiring officer's services for the period 
between the date covered by the latest returns submitted and that on which the officer 

Uigk Court Qualification. 

798. The Local Governments are required to prepare, at the beginning of 
each calendar year, for ultimate transmission to the Secretary of State, a list 

Articles 7957V8. 


of the Indian. Civil Servants who have, since the date of the last list, become 
qualified for the office of Judge of the High Court. As these lists may have- 
to he prepared by Accountants General for the Local Governments by the 
81st January, the qualification clauses affecting Government servants are here 
quoted from 24 and 85 Viet., cap. 104, section 2 : 

u 2. Members of the Covenanted Civil Service of not loss than ton years' standing, and 
who shall have served as Zilla Judges, or shall have exercised the like powers as those of a Zilla, 
Judge, for at least three years of that period. 

*' 3. Persons who have held judicial office not inferior to that of a principal Sudd^r 
Amocn or Judge of a Small Cause Court for a period of not less than five years." 

Service* of Chaplains. 

799. From the History of Services will bo compiled 'on foolscap paper) the 
return of services of Chaplains on the Bengal establishment, which is sub- 
mitted to the Comptroller, India Treasures, every year, by the #0th April, 
in view to the maintenance in his office of a, complete history of services. The 
return will be in Form 97. 

800 and 801. Cancelled, 

Compulsory Retirement, 

802. The rules for compulsory retirement at a specified age, or jjoriod of 
service, are to bo found as follows :-* 

Indian Civil Servants, Civil Service Regulation* , Article 624. 
Statutory Civil Servants, Civil Service Reyulattons, Article 626^ 

section 2. 

Military and Naval officers in Civil employ, Civil Service <e$ut ac- 
tions, Articles 679 to t>8v. 
Chaplains, Civil Service Regulations, Article 663, 
Other officers, Civil Service Regulation*^ Article- 503. 

1. It has been rnled that a transfer from one district to another in tho same capacity 
does not reckon aa a nov^ office under tho proviso in Article 62 lt(), Civil Service Kegula* 

803. On or before the 1st September in each year, i.e., as soon as pos- 
sible after the examination of the books of establishment, the Accountant 
General should submit to the Local Government a list in Form 99 of the 
Gazetted officers other than officers of the Indian Civil Service or the Army or 
Navy wlio will attain the age of 55 years, or whose extensions of service will 
expirei during the next official year, with a view to enable it to pass the 
necessary orders as to their retention in, or retirement from, the service. In 
the case of Military and Naval officers, the Accountant General should annually 
obtain lists of the olHcers affected by the rule who are employed in Depart- 
ments and Offices under his audit, and should pa?s no more pay to the officers 
named therein, except where it can be shewn that there is authority for their 
continued employment. Regarding Indian Civil Servants, the prescribed 
registers give the necessary information as to when any individual comes within, 
the scope of the rule. 

Articles 7M803. 


Auditors' Duties. 

804. The following is a list of the more important points requiring th 
attention of auditors :-~ 

(1) See that the vouchers are in the proper form. 

(2) See that the receipt stamps are affixed when necessary and punched, 

(3) See that the officers are legally entitled to the pay claimed. 

(4^ See that every first payment of salary, except on first appoint- 
ment to the service of Government, is supported by a last-pay 

(5) See that in the case of an officer appointed to the service in 

India, a health certificate is given. 

(6) When Exchange Compensation Allowance is drawn for the first 

time by an officer, see that the officer claiming the allowance has 
either been appointed in England and is not a statutory Native 
of India, or if appointed in India, has been appointed to an 
office, Service or Department in which European qualifications or 
a proportion of Europeans have been declared by the Government 
of India to be indispensable. In the latter case the claim must 
be supported by the certificate mentioned in Article 41 C of the 
Civil Account Code. 

(7) Record the payments in the appropriate cages in the audit register. 

(8) When the amount of a bill is the same as last month, only enter 

date of payment ,* if any further payment be made, enter the 
new date also, a guide letter being placed over it, linking it with 
the explanatory note and number and date of order. 

(9) When the amount of a bill differs from that of the last month, 

enter the amount as well as the date, the amount being the gross 
amount paid, including fund deductions, income-tax and 
recoveries of over-payments. 

(10) Enter advances made in England in Indian currency at the rate 

of exchange of the year in which they were made, informing the 
Comptroller General of them. Most of these advances are 
recoverable by monthly instalments of one-third o salary, 
recoveries in cash being credited to " Recoveries of Service pay- 
ments '* under " Suspense Accounts 9> and adjusted by deduc- 
tion from charge (vide Article 992A). 

(11) Examine and check income-tax, service and other funds, including' 

superannuation contributions, in strict conformity with the 

(12) In the case of an officer on leave 

(a) see that leave has been granted ; 

(b) see that it has not been exceeded ; 

(c) see that the allowance claimed is covered by rule* 

applicable to the case. 

(18) Note all advances, and excess or unauthorised payments, in th0 
space set apart for objections, issuing the necessary retrench- 
ment slips to the officers concerned. 

Article 804, 


(14) Note recoveries, if any. 

(Id) Enface the vouchers with classification and audit notes to enable 

the district auditors to charge the amounts to the correct heads 

in the accounts. 

(16) Stamp them with the Admitted" or Objected to " stamp, as 

the case may be. 

(17) Send them in their proper pages in the registers to the reviewing 


(18) On return from him, return vouchers without delay to the 

Treasury Account Department. 

805. On receipt of a Gazette, with the notifications regarding Gazetted 
officers ticked off, the auditor will 

(1) note all the necessary details in the audit registers, and history of 

services, and also in the scale register in the case of graded 
appointments j 

(2) issue the slip for alterations in salaries, filling in at the same time 

the money columns in the register when necessary ; 

(3) when leave has been sanctioned, prepare the prescribed letters for 

leave in India or leave out of India, as the case may be ; 

(4) in the case of transfer, see that the report is received of making 

over, as well as of receiving charge, note in proper place in audit 
register, and check joining time ; 

(5) in the case of an officer transferred from another Province, call for 

a statement of his salaries, and submit it with the audit and 
scale registers, the history of services and the salary slips to the 
Gazetted officer for approval ; 

(6) eee that no person not being a Native of India is appointed to an 

office of which the salary amounts to R200 a month or more, 
except in the cases mentioned in Article 773 (a). 

Article 805. 


Chapter 36. Establishment Audit. 

Establishment Book . 
Audit Register . 
Increment certificates 
Audit Procedure 


Arrear and Advance Bills 
Temporary Establishment 
Proposition Statements . 
Auditors' duties 



Establishment Book. 

806. A list should be opened annually shewing the offices for which the 
annual statements prescribed in Article 55 are due, the date on winch the forms 
are sent to each office, the date of return, and the date on which the check is 
completed. Each auditor should be held responsible for the receipt of all the 
statements for his district. 

807. The forms should be printed on good foolscap and forwarded on or 
^before the 1st March to all officers who have to submit them. 

808. (a) On receipt of a new annual statement, the book of establishment 

of the previous year should be taken up for comparison with it ; 
the checking clerk should verify any new orders quoted in support 
of alterations, and must ascertain that each new name is supported 
either by a health certificate, or by a reference to the bill 
with which it was furnished, or to a former post (marking in 
each case " verified" or "certificate inspected" in red ink in 
the original statement only). If there be any name not so sup- 
ported, or if any unknown order be quoted, he should institute 
correspondence with the Head of the Office. Any additions or 
alterations required should be entered both in the original and the 
duplicate copy. The figures shewn in the column for " Pay of 
present incumbent " should then be proved with the correspond- 
ing fly-leaf of the audit register. He should also see that the 
detailed statement required by Article 65 (*) is furnished at foot 
of the return. 

L It will, no doubt, be convenient to keep health certificates for facility of refereaoe in 
separate ales. 

(b) The statements are received in duplicate and the nominal rolls in 
triplicate, separately for each permanent establishment, so that 
it is not necessary to have a fair copy of the book of establish- 
ment or of the nominal rolls prepared in the account office. 

(c) Accordingly, when all defects have been supplied in the manner 

indicated in clause (), both the original and duplicate copies 
with the book of establishment of the previous year should be laid 
before a Gazetted officer, by whom a sufficient number of page*, 
chosen at random, should be checked, and, if the work seem pro- 
perly done, an order should be passed to group the statements un- 
der service heads, arrange them by districts in alphabetical order 
under each head, and bind them in that order in volumes of 

Articles 806 808. 



[Chap. 36. 

convenient size. The nominal rolls should be similarly arranged 
and bound separately. 

809. The original returns bound up will be the record in the account office. 
The copies aro intended for despatch, (1} the duplicate copy of the establishment 
book ami the nominal roll, to the Government of India in the Finance Depart- 
ment, and (2) the triplicate copy of the nominal roll only, to the Secretary of 
State through the Finance Department ; these are to be despatched by 1st 

810. As each establishment return is checked, its details will be posted, 1 by 
aid of the accompanying abstracts, in an abstract prepared according to the 
subjoined form : 




SUB DI i o 







2 ft 











l 1 ^ 









Clerks o 
mere a 















- "-" 

---- - 


- - " ' 

These numbers should be checked with the numerical strength shewn in the 
Appendix to the Budget, 

Copies of the abstracts should then be placed in the volumes wherein the 
corresponding nominal detail is to be found, so that where the book of estab- 
lishment is bound in several volumes there will be some abstract statements in 

811. On or before the 1st September of each year, i.e., as soon as possible 
after the examination of the estabishment books, reports in Form 99 should be 
forwarded to the authorities empowered under Article 506() of the Civil Service 
Regulations to grant extensions of service, of all non-gazetted officers employed 
under them who will attain the age of 55 years, or whose extensions of service 
will expire, during the next official year. 

Audit Eegister. 

812. The audit register will be in Form 100, ea*h page being divided by 
horizontal lines into four equal spaces for the record of four years' chanres 
A page should be set apart for the audit of each section of an establishment 
the different sections will be entered consecutively, and a pa-e for the total 

Article* 809819. 

Ohap. 36.1 



charge of the establishment should be left immediately after them when the 
number of sections exceeds one. The sections in the audit register should 
exactly correspond with those in the establishment bill vide Article 5 1*. The 
establishments should be arranged in the order of the Major and Minor heads 
of account, and a few pages should be left bla/nk after each Major head for 
the entry of any permanent establishments that may be subsequently sanc- 

813. The register is opened by bringing forward the detailed scale for each 
section and the total sanctioned pay of the section as finally recorded in the 
past year's audit register. The details of the scale of establishment &hould bo 
recorded in a fly-leaf in the following form inserted between the pages of the 
register : 

Detail of appointments and pay in of _. 



Actual on 
1st April 
18!) . 






K a. p. 

4, 6 10 








14 8 



wo peons 

r l 




814. The minimum and maximum columns, both for the detailed wale as, 
well as the sectional total, should be used only when the pay, or part of it, is 
progressive ; and in this case each increment, as it in admitted, will be added to- 
the total of the "actual" column and the pay of the appointment affected 
altered in red ink, with a note in each case of the month with effect from which 
the increment is granted. Alterations of the scale and of the actual total 
payable at the time, due to orders passed during the currency of the register,, 
should similarly be noted with a quotation of orders. All entries of orders 
and amounts in the money columns must be initialled by tho Superintendent;. 

1. Tho form of Audit register prescribed for establishment may bo adopted also for tho 
audit of scholarships and similar allowances. 

2. In the column headed " Orders of Government " the last general order sanctioning tho 
establishment, as a whole, should be quoted against, the first section only. Any order passed 
during the currency of the register should bo noted against the particular section affected 
and reproduced in subsequent registers. 

3. Whore Munsiffs, Tehsildars, etc., who hold non-ga/ettcd graded appointments, and are 
transferred from distrift to district, draw pay in separate bilk, their salaries should bo audited 
like those of Gazetted officers, and a scale register maintained. Where such officers draw their 
pay in the same bill with tho other members of tho establishment, their pay should bo 
audited in the ordinary way by sections, but a scale register should be maintained to see that 
the total number of sanctioned appointmenls for each grade is not exceeded. 

815. The first of the four divisions of the page serves for record of the 
audit for the first year, after which the entries of maximum, minimum, and 
actual should be made after the same examination as above in the second, 
space, and the audit continued for the second year on the same page. 

Articles 813815* 


1, In the case of some establishments, the number of partial bflls> arrear biUa, eto. f 
among which one month's pay is divided, is so large as to occupy, each month, more than a 
single space. In these cases (to which the old audit registers give an easy clue) more than 
one page will be required for the four years' audit. 

Audit Procedure. 

816, On receipt of an establishment bill with the Treasury account, its cal- 
culations should be checked arithmetically, and reference should be made to 
the leave statement in order to see that no absence on leave causes a charge 
which the rules do not permit. But it will not be necessary to check the leave 
granted by earlier records, or the details of the bill by earlier bills, though 
if any such leave appear primd facie to be contrary to rules, it should be 
noticed. In posting the audit register, the amount shewn in the column "Net 
charge for each section" in the establishment bill (Form 6) should be entered 
against each section. Below this should be written in red ink any amount due, 
but not drawn by reason of absence, to check arrear bills (vide Article 819). 
The amount of fines shewn in the establishment bill should be similarly noted 
in red ink to check bills preferred when fines are subsequently remitted. No 
subsequent claim not covered by the last two entries or by special authority to 
utilise savings should be admitted without full explanation of the circumstances 
under which it was omitted from the monthly bill, which is expected to exhibit 
the full claim for the month. The entries should always be begun from the 
top of the allotted space, in order that there may be space for record o arrear 
bills, and also of sums refunded by short -drawal, which may be claimed 

1. Government or other orders regarding any member of the establishment should also 
be noted in the audit register. 

2. The accounts of contributions for pension and leave allowance of officers lent to Native 
States, etc., are kept in separate registers for the whole office. (Sec Article 933.) 

3. If the amount of a bill is objected to, it must still be entered in the audit register, 
and the cause of objection clearly stated on the bill. 

817. When the payments have been recorded against the sections, the 
amounts posted should be totalled and agreed with the total of the bill, which 
should be posted on the page set aside for it without detailing the sectional 
totals again. The audit enfacement should then be written, and the bill and 
register together laid before the reviewing officer (Article 730), who should 
compare the totals, make such comparison of sectional charges as seems 
necessary, and initial both bill and register. It is a matter o importance to 
remark that establishment audit registers run from April to March, and that 
pay is recorded under the month for which it is due, not that in which it 
is disbursed. To take an instance : a clerk being absent on six weeks' 
privilege leave, from 25th March, his pay for March is not drawn in the bill 
for that month ; but when it is claimed in May, it will be passed in the audit 
register under the past year: or, to take a further instance : from the pay 
bill for April (paid in May) is deducted the pay for March of a man who 
happened to .be absent when it was drawn, and taking leave did not return 
in April to receive it ; the refund will be noted in the earlier part of the reg- 
ister under March, and in the same place will be passed the bill on which the 
pay is afterwards drawn. 

1. The number and month of the voucher should be quoted in the entry as shortly as 
possible, thus, 347 would indicate voucher 34 of July. 

Article* 816817. 


Increment Certificates. 

818. Increment certificates attached to establishment bills or submitted 
separately for pre-audit under Article 62 should be examined, BO as to see that 
the increments claimed are really due and have actually accrued. The facts 
stated in the explanatory memo, attached to the increment certificate (Form 
8) should therefore be checked by reference to past bills and to the establish- 
ment returns ; and, in the case of cert ificates submitted for pre-audit, if the 
increments are found to be admissible under the rules, the certificates should 
be returned, duly passed, and the fact noted in the audit register. 

Arrear and Advance Bills. 

819. Arrear bills should be passed in the same manner against the section 
concerned, after reference to the note of amounts due but not drawn (under 
Article 816), the necessary addition being made to the total j and, when any 
pay is drawn in advance under Article 66, the amount should be finally charged 
against the service head, and recorded in the audit register in the column 
assigned to the month for which pay is advanced. But advances made under 
Article 137 (b) should be debited to advances recoverable. 

1. A, whose salary is B160 a month, receives an advance of R200 ; R150 will be posted 
for the first month's pay in full, and B50 on account of the second month. 


Temporary Establishment. 

820. "When sanction is received for a temporary establishment, the requisite 
entries should be made in the first three columns of the audit register, the 
period for which the sanction holds good being distinctly specified in the second 
column below the details of the appointments sanctioned, and lines should be 
drawn across the cages of the months previous and subsequent to such period, 
so as to prevent admission by oversight of pay for a period in excess ol 

1. Temporary establishments should be entered in the audit register after all the per- 
manent establishments, and not mixed up with them. 

2. Temporary establishment may commonly be debited to the same head as permanent 
establishment ; it is only in cases where sanction is given for a long term, and the charge will 
reach a considerable amount, that there is any object in separating them. 

Proposition Statements. 

8 20 A. In verifying the present scale of a proposition statement under 
Article 57, Note 2, Civil Account Code, the verifying clerk should also see that 
the entries in the column " proposed scale " are within the powers of sanction 
of the authority to whom the statement is to be submitted. 

Auditors' duties. 

821. The chief points to be observed in auditing establishment bills, beside 
those mentioned in Article 732, are to see 

(1) That the arithmetical calculations are correct. 

Article* 81882L 


(2) That the bill is drawn according to the sanctioned scale,, that 
pay and acting allowances are distinctly shewn, that arrear 
pay is drawn on a separate bill, that the name of any person 
on leave, suspension or deputation, as well as the name of the 
acting officer, is shewn in the bill and also in the leave state- 

(8) That sanctions for the appointment of other than natives of 
India to appointments on U200 per month and above are 
quoted when required. 

(4) That the increment certificate is attached when an increment is 


(5) That the leave statement is filled in or the " no leave" certi- 

ficate furnished. 

(6) If the bill contains any entries of leave or acting allowance, that 

they arc according to rule, and that full pay is not drawn 
during absence on sick leave, leave on private affairs, or fur- 

(7) If an officer proceeding on privilege leave whose pay is less than 

R200 a month is allowed an advance of pay, that it is 
supported by a warrant signed by the Head of the Office. 

(8) That a last-pay certificate is furnished for an officer transferred 

from another establishment. 

(9) That the dates of making over and receiving charge are stated, 

and joining time checked in accordance with Articles 1 9 i ai\4 
105, Civil Service Regulations. 

Jrliclc 8*1. 


Chapter 37. Travelling Allowance Audit. 

Audit Register . . . 822 I Audit of bills ard Budget check 82 

I Incidence of charge . , 824A 

Audit Register. 

822. Audit of travelling- allowances should be recorded in a register in Form 
101. As no details of camp stages or of camp attendants will be given, a 
single line is sufficient for each voucher. The name of the officer will be the 
name of the Ciazetted officer whose own or whose establishment's charges are 
included in the voucher. The name of a ministerial oflicHJr will appear only 
when the bill, though signed by the head of the office, is, for the charges of a 
ministerial officer, transferred from another post under circumstances giving 
him a claim to travelling allowance, The object need not be entered, except 
in the case of (a) transfers, when the names of the stations to and from which 
the officer is transferred should be specified ; (b) the exceptions mentioned in 
Article 82 4 A of the Civil Account Code. 

1. The budget allotment of each pffice should be noted at the top of the corresponding 
section of the audit register. 

2. In cases of transfer of police inspectors and constables, whoro several names appear in 
a single bill, their names and other details may be omitted from the register, provided 
efficient arrangements can be made to guard against double payments. 

3. In the office of the Comptroller, Post Office, the travelling allowance bUls of (Sa/otted 
officers may bo audited in the Audit Register for the salaries of such officers, separate spaco 
being provided for the ivcord of such payments, 

Audit of bills and Budget check. 

823. Ifir auditing a bill, the daily allowance should be passed according to 
the rate admissible to the officer, the steamer fare by the table of fares, the 
mileage by the table of distances, and the railway fare by the time table. In 
the majority of cas?s countersignature is necessary. 

824. After the Mils have been checked and entered in the register, they 
should be placed with the register before the passing officer, for review and 

The entries in the register should be totalled monthly and the progressive 
total checked against the sanctioned grant. When, however, the Budget grant 
cannot, for any reason, be applied by means of the Audit Register, the Budget 
check should be exercised by the Disirict Auditor. But whether by means of 
the Audit Register or of the Classified Abstract, the Budget check should be 
applied and prompt notice should be taken of any excess which may lead to the 
sanctioned grant being exceeded at the end of the year. The Superintendent 
should satisfy himself that the check has been properly exercised before he passes 
the Classified Abstract every month or when he reviews the travelling allow- 
ance bills. 

Articles 822824. 


Incidence of Charge. 

824A. Except in the following cases, the travelling allowance of an officer* 
on whatever duty he may be employed, is charged to the same head as his pay* 
This article applies to the travelling allowance of a Medical Officer for a -journey 
to attend on an officer entitled to such attendance :~ 

(a) The travelling allowance paid to Gazetted officers for attending* 

examination is debited to the head " Miscellaneous// 

(b) The travelling allowance of a Military Officer attached to a 

Horse Breeding Department is debited to the Civil Depart- 
ment, even when his pay is debited to the Military Depart- 


(c) The travelling allowance drawn by the Medical Officer in charge 

of the British troops at Calicut, for journeys to and from 
the Lunatic Asylum at that station, is debited to the Civil 

(d) The travelling allowance of an officer paid from a Local Fund 

may, when travelling in the execution of Government duty, 
be paid and charged to General Bevenues. Similarly, the 
travelling allowance of an officer paid from the General 
Bevenues, when travelling on duty connected with a Local 
Fund, may be charged to the Local Fund. 

(*) The travelling allowance of native military students, while under 
training with Survey Parties, is debited to the Survey Depart- 
ment. J 

(/) The actual travelling expenses of the Military Secretaries and 
Aides-de-Camp to the Governors of Madras and Bombay and 
the travelling allowances drawn by the Aides-de-Camp to the 
Lieutenant-Governors while on tour with His Excellency the 
Governor and His Honour the Lieutenant- Governor, res- 
pectively, ^ are charged in the Civil Department, although 
their salaries are charged in the Military Department. 

(g) The travelling allowances of Military Sergeants proceeding on 
Civil duty to Port Blair in charge of stores, etc., should be 
treated as extra expenditure incidental to the supply of stores 
and adjusted in the Civil Department, although their pay for 
the period is adjusted by the Military Department. 

(h) When soldiers either British or Native are sent under Military 
escort from one station to another to stand a trial on a criminal 
charge, they will travel like any other party of soliders on 
duty, under a warrant furnished by the Military authorities, 
the charge being met from the Military estimates. Where a 
soldier is conducted by a Police escort, the charge will be Civil ; 
the warrant issued in such cases should include the accused, as 
he is a soldier proceeding to a certain place under the ordeifc 
ol his Military superior and therefore on duty. 

An individual soldier summoned by the Civil authorities to appear 
in a criminal case, either as a witness or as an accused, but not 

Article 824A> 


under custody, should be given a warrant to enable him to 
perform the journey, the cost being debited to the Military 

824B. The travelling allowance o an officer transferred from one Depart- 
ment to another is debited to the Department to which he is transferred. 

824C. The travelling allowance of an officer, called away from his duty to 
give evidence in any Court, is during the period of his absence, debited to the 
Department which would bear the charge if the officer were on duty. 

Article 824B824C. 



[Chap. 38; 

Chapter 38, Contingent Audit, 

General Nature of Audit . . 825 

Contract Contingencies . . 827 
Countersigned Contingencies 

Steps in Audit . . . 829 

Abstract Bill . . 830 

Detailed countersigned Sill . 831 

Special Charges .... 833 

Periodical charges . . . 834 
Charges regulated by scales 835 
Charges for supplies from 

other Departments . . 836 
Budget check , 837 

Annual Compilation &Beview 83& 

General Nature of Audit. 

825. The responsibility for the effective control of contingent expenditure* 
rests primarily with heads of offices. For contract contingencies this re- 
sponsibility is complete, as no external control is exercised over this class of 
expenditure so long as the contract grant is not exceeded. For countersigned 
contingencies, controlling officers are required to scrutinise the expenditure in 
addition to the scrutiny of heads of offices. The duty of the Accountant 
General in respect of the former is merely to see that the contract grants are 
not exceeded without the special sanction of Government. As regards the 
latter, countersignature cannot bo said to relieve him of all responsibility for 
control ; he should not, indeed, disallow any items included in a countersigned 
bill and within the powers of sanction of the countersigning officer, but he 
should draw the attention of the countersigning officer to any outlay which 
seems questionable, or, in comparison with like charges in other districts, 
excessive, and may, if it seems advisable, specially address the Local Govern- 
ment It is his duty to challenge extravagant rates, prices or amounts for 
charges otherwise unobjectionable in their character, and to refer for orders 
any item of expenditure which is positively objectionable, or at least doubtful 
in itself ; but it is not right to regard as au unusual charge requiring the sanc- 
tion of Government one which is manifestly neces-ary, though it does not occur 
monthly: for instnnce, a clock in a Commissioner's Office may be a necessary 
article of furniture, but the necessity for replacing it will not occur for years. 
Whon, however, that necessity does occur, the expense may readily be passed 
on his signature, provided the price be reasonable. 

826. Charges for which scales have been laid down should be passed by the 
Accountant General in accordance with such scales, and those for which 
special sanction of higher authority is necessary should not be pa&sed in the 
absence of such sanction. 

Contract Contingencies. 

827. The rules for contract contingencies differ iu the different provinces, 
principally as regards the classes of expenditure brought under contract and 
the departments to which the system has been extended. In some provinces 
the contract is made direct with the disbursing officers, while in others the 
allotments are placed at the disposal of controlling officers, who distribute them 
annually among their subordinates, reserving a small portion for subsequent 
grants in case of need. There are also differences on minor points. Each: 
piovince will be guided I y its local rules. But the essential features of the 

Article* S26 827. 

38.] CONTINGENT AUDlf. 45? 

scheme are common to all provinces, viz., that no details of the expenditure 
beyond such totals of the various contract items as may be required for pur- 
poses of classification, need be furnished on the bills, that no sub-vouchers 
with a few specified exceptions need be submitted, and that disbursing officers 
are held personally responsible for any expenditure in excess of the contract 
allotment until they can procure immunity from Government. 

828. The principal point in audit is to see that the contract allotment for 
each major head is not exceeded. The progress of the expenditure is watched 
by means of th allotment memorandum at foot of each bill, which shows the 
expenditure up to date and the balance available, and by means of an audit 
register in Form 102. 

Any difference between the progressive total on a bill and that worked 
out from the register should be promptly noticed and reconciled. If the 
expenditure appear to be progressing at a rate indicating a likelihood of the 
allotment being exceeded before the end of the year, the attention of the oflicer 
concerned should be invited to the fact. 

Countersigned Contingencies. 

Steps in Audit. 

829 The audit of countersigned contingencies consists of two parts,//* 
the audit on receipt of the abstract bill, and second) on receipt of the monthly 
detailed countersigned bill as explained below. In the case of bills which 
do not require counter signature, both parts of the audit should be conducted 

Abstract Bill. 

830. When an abstract contingent bill is received, it should he examined so 
far as to see that it is drawn by an oflicer who has authority to draw such bills, 
that the summations a,rc correct, and that there is nothing extraordinary 
or unusual in it. The usual audit enfacement should be made upon it, and ita 
amount should be entered in the contingent audit register (Form 103), wherein 
a separate folio will be assigned to each disbursing office or department under 
each major head of expenditure, the folios being arranged in the order of 
major and minor heads of account. The amount unpassed should be entered 
each month in the objection book, and, as the countersigned bills are audited, 
they should be recorded in the contingent register and admitted in the objec- 
tion book, 'ihe details of the abstracts are not required to be entered in the 
contingent register, but only the total of each abstract, since the details are 
recorded in the annual classified abstract. In the case of pre-auditcd bills, 
the audit register should be in the same form as the register of contingent 
charges prescribed for disbursing officers in Vd. I (Form 10). This will 
serve both as a record of payment and also for budget check. 

1. The register in Form 103 is prescribed so that the auditor may have a noto of the 
payment of each bill. 

2. In Madras, where the annual classified abstract has not been introduced, the register 
should be kept m the same form as the register of contingent charges prescribed for dis- 
bursing omcers. 

3. When an amount drawn in a previous month is refunded in cash, it should be entered 
m red ink as a minus entry in the contingent audit register and the progressive total for the 
month corrected accordingly. 

Article* 828880. 



Monthly Detailed Countersigned Bill. 

831. When a monthly bill is received, it should be examined with special 
reference to the following points i 

(1) Whether it is duly countersigned (if countersignature is necessary) 

and certified* 

(2) Whether the charges contained in the bill, and passed by the counter- 

signing officer (if any), coyer the amounts drawn from the 1 
treasury and are classified as in the abstract bills* Differences or 
disallowances should be noted for recovery, and adjustments should 
be made, if necessary, on account of misclassification. 

(3) Whether vouchers are attached for all charges for which they artf 

required by rule. The auditor should tick off each such charge^ 
in testimony of his having seen and passed the voucher. 

(4) Whether details of miscellaneous charges or other items are giveri 

and whether any charges seem extravagant, unusual, or objection- 
able ; these the auditor should bring to notice. 

(5) Lastly, he should audit separately, in accordance with Articles 833 

and 834, any periodical charges or special charges which require 
the sanction of superior authority, or which are regulated by scale 
laid down by Government, if any such charges are included in the" 

832. 'the atiditor will record his audit order (passing the bill, or objecting- 
to it) upon the bill itself, and make the corresponding adjustment, or partial 
adjustment, in his objection books, taking steps to remove any objections still 

1. It is necessary to watch very carefully the submission of monthly bills, and to direct 
the attention of countersigning officers to any delays that may occur. It is clearly objection* 
able to allow the audit of contingent charges to be indefinitely delayed. 

Special Charges, 

833. For the record of special charges requiring the sanction of superior 1 
authority a register will be kept in Form 104. Separate pages may be set 
apart for each officer incurring expenditure, and, i the entries are likely to be 
numerous, the pages may be further distributed according to classes of expend-* 
itiire. Immediately on receipt of an order sanctioning any special expend- 
iture, it should be entered in the register in its appropriate place ; when the 
charge comes up for audit, a note of the bill in which it is included, and of 
the audit, will be made in the final columns of the register, 

1. Special sanctions of refunds, advances, and travelling allowances should be recorded in 
this register in the same way as these of contingent expenditure proper, and should be 
marked off as tho charges oorne up for audit. (See aLo chapter 44.) 

2. In opening a new register, orders of which the foroe has not yet expired, should be 
carried forward from the old into the new register, 

3. "When an order sanctioning expenditure contains no indication of the amount or limit of 
tbe sanction, the Accountant General should address the authority who issued it. 

Articles 88l~~833. 


Periodical Charges. 

834. For record of the audit of periodical charges (such as rents, rates, 
etc.,), and o charges for which a fixed allowance is sanctioned, a separate 
register should be kept in the form prescribed for audit of establishment, each 
payment, as it is audited, being posted, with the necessary references, in the 
appropriate monthly column. The amounts should also be posted in the 
contingent audit register, Form 103. 

Charges regulated by Scales. 

835* Charges regulated by scales laid down by Government, e.g., rewards 
for destruction of wild animals and snakes, batta to witnesses, etc,, do not 
ordinarily require countersignature, and are to be passed finally on the respon- 
sibility of the disbursing officer, unless any other course is prescribed, supported 
by the prescribed certificates (if any) ; such charges will be recorded in an 
audit register in Form 103, 

Charges for Supplies from other Departments. 

836. The value of Inter-departmental supplies should be shown separately 
in red ink in the contingent audit register in the month in which it is shown 
in the contingent bill under Article 96, the particulars of the duplicate invoice 
being entered in the column for number of voucher. Both in the case of con- 
tract and countersigned contingencies, the progressive totals in Forms 102 and 
103 should include the cost of such supplies. The adjustments for such supplies 
are made by the account office either on statements furnished by supplying 
officers under its own audit, or on the appearance of debits in Exchange Ac- 
counts with other departments. In either case, the fact and month of adjust- 
ment should be noted in the audit register against the entry of the supply if 
already posted from the contingent bill of the officer supplied, or against a 
fresh entry to be made in the column for the month then current. In the 
latter case the officer supplied must be asked to include the charge in the 
allotment statement of his next contingent bill. 

Budget Check. 

837. As the classified abstract for each month is completed, the examiner 
should review the contingent expenditure which it includes (except contract 
contingencies, the progress of which is otherwise watched, vide Article b28), 
comparing the amounts expended with the budget allotment, and bringing to 
notice any cases in which the expenditure appears likely to exceed the provi- 
sion. This review is 4 an essential part of the audit of contingent expenditure, 
and should receive close attention at the hands of the Superintendent. 

com P ari on with th last year's abstract may also, with advantage, be 

2 A Vi Tll ?.i?? ver ??^ n l of India have d i recte <l that when a countersigning officer passes a 
monthly bill m which the monthly proportion of the grant is exceeded, he shall report to the 
Accountant General that he is satisfied that special circumstances have rendered the excess 

Article* 884 83?. 


Annual Compilation and Review. 

838. If the Local Government requires a formal review of contingent 
expenditure to be submitted, a broad sheet will be prepared for the purpose 
as prescribed in the following rule. The Accountant General will find the broad- 
sheet useful for checking the budget estimates proposed by local officers. 

839. At the end of each year the totals of the detailed heads of contin- 
gent expenditure other than tnose for contract contingencies (in rupees, 
excluding annas and pic's) will be taken from the progressive total column of 
the classified abstracts, and posted in a broad sheet in such a way rhat they 
ran bo compared with the corresponding charges in the other districts of the 
same province. A line for each district, and a column for each detailed head, 
will suffice for the form ; and there may be one broad sheet for Collectors' 
expenditure, one for Judges', and so on. 

Articles 839-839. 

Ohap. 39.] 


Chapter 39. Pension Audit. 

Verification of Services 
Indian Civil Sir vice . . . 8-10 
Other Servjcet . . . .841 

Pension Beports .... 84? 
Permanent Pay Orders . . 843 
Registers of Fay Orders . . 845 
Begister of Special Pensions . 846 
Begister by Departments . .847 
Audit Begister 

form of Register .... 849 

Entry of Remarks .... SoO 

Audit Procedure .... 851 

Presidency Pensions . .852 

Gratuities . . , 853 

Anticipatory Pensions . . 854 

Political Pensions . . .855 

Report of Death . , . 856 

transfer to London . . . 857 

Mortality oj Pensioners . 658 

New Pensions and Grafuities . 859 

Annuities, Bengal Civ it tans . 860 

Special Annual Enquiries . 861 

Auditors* duties . . .882 

[NoTE. - The references to the Civil Service Regulations are to the third edition.] 

Verification of Services. 
Indian Civil Service. 

840. The services of Indian Civil Servants are verified for Annuity as 
follows : 

Officers on the Bengal Establinhment, by the Comptroller, India Treasuries ; 
Do. Madras Accountant General, Mudraw ; 

Do. Bombay Bombay. 

Services other tha n the Indian Civil Service. 

841. (a) On receipt of a statement of services, the details should be chocked 
with the establishment books only; it is not, necessary to refer to 
audit registers or vouchers in order to verify dates of alteration of 
pay or of appointments, or dates of leave or of suspension. The 
dates stated for these in the service statement may he assumed to 
be correct, if they agree with the establishment books. The date 
of birth should also be checked with the books of establishment. 
(1) If the statement does not show the leave taken and makes no 
reference to it, it should be at once returned (that is, before 
being- taken up for verification), with a request that either the leave 
(other than privilege and casual) may be entered, or that it may 
be stated that no leave was ever taken. If it is apparent that leave 
has been improperly granted and cannot be retrospectively commut- 
ed under the provision of Article 264 of the Civil Service Regula- 
tions without affecting the amount of leave allowance proj>erly 
di&admissible, it is left to the Account Officer to decide at his 

Article* 840841. 

4(52 PENSION AtiDir. { Ohap- 80. 

cretion whether any demand should be made for recovery of over- 
payments or whether the matter should be referred to the Local 
Government for orders. The decision of the Local Government in 
such cases is to be accepted as final. 

(<?)'The officer in charge should himself check the verification of one 
or two entries in each case, and the verifying clerk will note in the 
establishment books that the services were verified, and the date. 

(d) For verifying the services of Gazetted Officers, the printed history 
of services should be used. (Article 784.) 

Pension Reports. 

842* The Government of India has, on more than one occasion, impress- 
ed upon Account Officers the necessity of arranging for the speedy disposal of 
verifications and reports required in connection with applications for pension. 
A return is submitted to the Finance Department every quarter showing* 

(1) The number of applications received under Article 994 of the Civil 

Service Regulations. 

(2) The number of applications disposed of within one month from their 


(3) Particulars of each application not disposed of within two months from 

the date of its receipt, with explanation of the delay. 

A register of applications for pension should be kept in each account office 
showing date of receipt and of final disposal of each. The quarterly report to 
Government should be compiled from this register. 

Permanent Pay Orders. 

843. Except in cases for which other special arrangements may be sanc- 
tioned, periodical personal payments which do not come under the head of 
" Salaries and Allowances for Services " should be made only upon permanent 
pay orders issued from the Account Office. These pay orders must be issued 
strictly in the terms stated and to the persons named in the Government order 
sanctioning the allowance. Account Officers have no authority to discuss or 
enter upon any questions relating to succession to, or division of, or claims to, 
such allowances ; but must direct all such matters to be referred for the orders 
either of the Government or of the authorities who may have been appoint- 
ed to decide them in the rules framed under Act XXIII of 1871. 

844. The Accountant General should, before he issues permanent pay orders 
for political pensions, require information regarding the parentage, residence, 
date of birth, height, and any personal marks facilitating identification of the 
pensioner, and should enter these particulars in the pay order. 

1. Certain Political pensioners of position in the Madras and Bombay Presidencies are 
exempted from the operation of this rule. 

Registers of Permanent Pay Orders. 

845. (a) The permanent pay orders issued to pensioners will be numbered in 

two series : one for those chargeable to the major head " Territorial 
and Political Pensions/' tho other for those chargeable to " Super- 
annuation Allowances, etc." Each series should be continuous for 
Articles 8J2S45. 

Chap. 39.1 PENSION AUDIT. 

the whole province without regard to the Treasury at which the* 
allowance is payable, and should be recorded in a register in Form 
105. Separate registers should also bo kepi, whore necessary, for 
"Special pensions" (rifle Article 816), for " Assignments and Com- 
pensations M and for pensions of Colonial Governments and Native 

t (b) An order granting a pen si on should, on receipt, be checked with the 
final report submitted by the Account Office, and posted in the 
proper register, which with the final report should be laid before a 
Gazetted officer, together with the Government order and the 
permanent pay order, for his signature. lie should certify the issue 
of the latter, and the correctness of the entry, by putting his 
initials in the column of date. 

1. The last pay certificate received with the application for pensions should bo filed with 
the office copy of the report to Government or, when tho pension is payable in another prov- 
ince, sent to the Accountant General of tho province concerned,'! and reference must ho niad' 
to it before the permanent pay order is issued. When a last-pay certificate is not furnished 
to the Accountant General, he should note across the permanent pay order that no payment 
is to be made until a last-pay certificate is produced. (Sec Artiolo 03, note 2.) 

(c) A new permanent pay order, issued in lieu of one worn out, should 
bear the old number and date ; but, where payment is transferred 
to another Treasury, the pension should be brought anew on this 
register and a new number assigned. When both parts of an order 
are returned for cancellation, the fact and the cause must be record- 
ed in this register, with the date of death, transfer, or surrender 
under Article 1038, Civil Service Regulations. Old cancelled 
orders may be destroyed after issue of the new ones, BO also may 
those of deceased pensioners after the heirs have been paid. 

1. "When a new permanent pay order is issued in liou of one worn ont, a note to that effect 
hould be made in the Kemarks column of tho register, and tho old order destroyed. 

2. If the Jjocal Government require tho Accountant Gonoral to prepare, an far as Inn- 
information allows, the quarterly statements of pensions granted (CivJ Service Regulations', 
Articles 1006 to 1008) for submission to the Guvornmont of India, it i 111 naltirally be copied 
from this register. Accordingly, to avoid risk of reporting at* nw a pension only trannforrod 
from another Treasury, it will bo well, in casus of re-entry on transfer, to make tho miry in 
red ink, and to omit particulars in all the columns, but those of number and date of pur 
manent pay order, name of pensioner, monthly amount, residence, and place of paymont* 
noting across the blank spaces, " See No. above :" in tho eas< of a, pension trawnfovrod 
from another province the entry should also bo made in rod ink, but all the columns shouldi 
be filled up. For the quarterly returns, all entries in red ink should bo omitted, 

3 In those returns the serial numbfrs will, of course, be new every qfeartor, and their total 
can be checked by comparison with tho number of permanent pay order issued, tho difference 
being explained^ by the number transferred - e.g , the number of pay orders issued for all Hu per- 
annuation Pensions granted up to 30th September 3891 is 900, tho number for all granted up 
to Slat December, 1,000 ; but the quarterly return may show loss than 100, as some of tho new 
orders may be those of transferred pensions : these will be easily counted up as they arc alt 
entered in red ink. 

4. For the purposes of these quaHerlv returns, new pensions payable in another province- 
shonld be entered m black ink in the register, but columns 1, 3, and 1216 should bo loft 

5. It will be most convenient if tho necessary entry is made Jn tho quarterly return at th 
tame tirao that the entry is made in the permanent pay order register. The quarterly return* 
would then be ready immediately at tho end of (/he quarter. 

Article 84fi. 

PENSION AUDIT. [ Ohap. 39- 

Register of Special Pensions. 

846- (a) Pensions which are not granted for life, but are subject to some 
ppwsial condition (e. ff., that they are to cease on marriage, or at 
a given age, or under any given circumstances), are not to be 
entered in. the same register with other pensions, but should be 
recorded and audited in special register* of their own.; and all 
permanent pay orders of such pensions ivill bear the letter S in 
addition to the number, 

(I) In the register of special pensions pay order, and also in the audit 
register of special pensions, an additional column should show 
" Limitation of ' pension," which must be stated as precisely as 
possible ; for instance, such entries as " to determine in twenty 
years" or "to last till twenty-one years of age/' must not be 
allowed, as in such cases the precise date of termination can be 
ascertained and should be entered. 

(<?) In all cases whore the determination of the pension cannot be fixed 
for a precise date, the payment can be admitted only upon a cer- 
tificate in each case, that the event (whatever it is) which ter- 
minates the pension has not happened. 

Register of Pensions by Departments. 

847. It will be convenient, for the purpose of preparing the Budget Esti- 
mate for pensions, to keep a separate register, wherein all Superannuation pen- 
sions granted, or transferred from other provinces for payment, may be recorded 
under the several departments to which the pensioners formerly belonged. The 
register snould be on ordinary foolscap in Form 106,* and should provide 
one or more pages for each department ; the first three columns will be filled 
up on issue of an order, the other two will be blank until transfer of payment 
to another province, or certified death, removes the pensioner finally from the 
roll. The further particulars necessary for the Budget return of the new grants 
can be obtained from the list of permanent pay orders issued, but close packing 
would give room for their entry in this form, and either plan may be adopted 
at discretion. 

848. It will not be necessary to enter a name anew on this register when 
a new permanent pay order is issued ; on receipt of the death-roll, the general 
list will give a clue to the original number and the department. 

Audit Register. 
Korm of Register. 

849. The audit register for pensions payable in the interior will be in Form 
107. The register for Political pensions will be separate from that for Super- 
annuation pensions, and each will be bound in volumes in convenient sdze, 
embracing m- or more districts, and paged continuously. A sufficient number 
oi! blank spaces should be left under each district to accommodate the addi- 
tional entries, which grant of new pensions, or transfer of old ones from other 

Articles 8J6819. 

Chap. 39,] PENSION AUDIT. 465 

district, will make necessary during the three years currency of a register ; 
and each new name should be brought on the district regibter on th tii'bt 
vacant line at the time the permanent pay order is issued. The number entered 
against each pensioner will be that of his permanent pay order, and every 
entry of a pension must be initialled by a Gazetted officer, after comparison 
with a permanent pay order register. 

When a pension ceases to be payable, or is transferred to another trea- 
sury, the unused cages for dates of monthly payments should be cancelled 
and.the cause noted across them 

1. The names of pensioners whose pensions have remained undrawn without any explana- 
tion being obtainable regarding them for three years in the easo of Superannuation and for 
six years in the case of f oHtiual and other pensions, may be omitted when opening now pen- 
sion Audit licgistois. 

2. A page or two at tho end of the audit register of service pensions should bo set apart 
for the audit of payments to Hong-Kong and Mauritius pensioners. 

3. Such pensions are to bo regarded as payments made at tho instance and on tho account 
of the Colonial Government. They must not bo mixed up with Indian pensions, and any 
applications with regard to them (except for such matters as transfers from one Indian 
Treasury to another, which can bo arranged within tho terms of tho letter of tho Colonial 
Government requesting payment in India), should ho referred through tho Local Government 
to the Colonial Government _which granted the pension. 

Entry of Remarks. 

850. Allowing a depth of IJth inch for each case, there will be room for 
the entry of ten pensions on a foolscap page. The Remarks column gives 
ample space of all entries which can be necessary in the case of pensions paid 
at a Treasury in the interior ; for these would be ordinarily only the fact of 
cancelment of the order with its cause, or its return under Articles 103$ and 
1039 of the Civil Service Regulations, the date of death, the receipt of death 
roll, and the payment of any arrears to heirs. If an officer re-appointed after 
obtaining compensation pension does not surrender his pension, note of the 
appointment and its monthly pay should be made in this pkc,e : if the pay of 
the new post does not allow the pensioner to draw his whole pension, the full 
amount granted should be struck out in red ink and tho reduced amount 
entered ; in opening a new register, both amounts with note of t lie appointment 
shoulcLbe brought forward in the same way. 

1. Arrears of Political pensions, which have remained i -drawn for two yearn, may not 
be paid without tho special orders of Government union dclinito nil<-a on tho Hubjvot h-ivn 
been prescribed by the Local Government under A-,*t XXI II of 1871. 

Audit Procedure. 

851. The process of audit will be simply the ascertainment that the 
necessary documents support and justify the charge in the pension bill, and 
then the record of the date of payment in the proper column of the rcgiBter. 
In the enfacement of the bill or schedule, it is not necessary to break up the 
charge under Superannuation so as to show against each department the amount 
paidlo its former servants, as the detail shown in the budget estimate is not 
required in the monthly accounts or the revised estimate. 

Artiti'8 850-801. 

466 PENSION AUDIT. t Ohap. 

Presidency Pensions. 

852. For pensions paid in a Presidency town, there will not be, as in Trea- 
suries, a separate file of orders, but the audit register will serve instead. 
Accordingly, the left-hand page should be in the Form (39) provided for the 
Treasury register of permanent pay orders, and the signature of the pensioner 
should be taken, for comparison, in the column " Name of pensioner." The 
notes which, under Article 342, note 1, are made on the Treasury Officer's 
portion, must, in this case, be made on the audit register. 

1. A pensioner, whose pension was pajible in the Presidency town has been known to- 
apply for a month's pension af tor payment has been transferred to the District Treasury : If, 
for special reasons, this indulgence be conceded, the payment will be noted on the pensioner's 
counterpart of the order, and advised to the officer in charge of the district treasury for note 
on the original of the order. It will bo necessary to enter the fact of payment in the atfdit 
register of the District Treasury (thus : Calcutta, 15th March), but the pension will not 
again be brought on the Presidency register, nor need any note be made therein. But it will 
be observed that frequent transfers are discouraged ; that a transfer is an indulgence only to 
be granted " on sufficient cause shown;" and, as the special case here described it* an indul- 
gence which contravenes standing orders, it can only be granted for any special reason by 
the Accountant General himself, at his own risk, and before the transfer of payment haa been 
completed by drawing the pension at the new treasury. 


853. Form 108 will serve at once for register of grant of gratuities and 
for their audit ; on. receipt of the order granting the gratuity and after check 
with the report of the Account Office, the first five columns should be filled up 
immediately and the order to pay it issued. It may be well to mention that 
the voucher must be the receipt of the person legally entitled to the gratuity, 
not that of the head of the Office or Department in which he formerly served. 
The amount of gratuity to be refunded by a person re-employed should be 
noted in the audit register and the fact of re-payment of gratuity (Civil 
Service Regulations 565 to 568) should be noted in the Remarks column 
when re-payment is completed* 

1. Every quarter, the gratuity register should be examined, and those gratuities which 
have remained unpaid more than three months noted, the district officers concerned being 
addressed concerning them, and note of the reference made, entered in the last column of 
the register. 

2. If a Local Government require the Account Department to prepare in part the quar- 
terly statement of gratuities granted, it may be desirable to record all necessary particulars 
in this register, in which case a form may be adapted from Form 105. 

Anticipatory Pensions. 

854. () A special audit register should be opened in I'orm 107, in which 

should be entered on the left side the orders for Anticipatory Pen- 
sions and gratuities passed under Article 1009 of the Civil Service 
Regulations ', and on the light side the payments made against 
them. The orders should be entered for the whole province in 
consecutive order, and when final adjustment of the payment 
is made against the final order granting the pension or gratuity, 
full note of it should be made in the Remarks column. 

Ohap, 390 PENSION AUDIT. 4,07 

(5) This audit register must be reviewed by the Accountant General 
personally every half-year (beginning: of April and beginning of 
October), in order that he may see that no undue delay has 
occurred in the final settlement ot the cases. 

1. When the final pension or gratuity is sanctioned, it should he dealt with in the pen- 
sion or gratuity audit register as covering the anticipatory order, and not as being in con- 
tinuation of it- , 

Political Pensions. 

855. A special procedure in regard to the issue of permanent pay orders in 
the case of groups of Political pensioners, who are paid by, or are in charge of, 
a Political Officer, is prescribed in Article 850. A single order should bo 
issued for the whole group in Form 39, each entry having a number in the 
prescribed column of the form, thus, At, 30, an d so on, when 330 is the 
registered number of the whole document. 

Report of Death. 

856. The death in India of every European pensioner other than a 
pensioner of the Indian Civil Service or the Army or Navy should bo reported to 
the Local Government by the Audit Office which passed his pension bills ; the 
particulars required are given in Article 28. 

A quarterly statement should also be forwarded to the Director of the 
Royal Indian Marine showing the deaths, within the quarter of report among 
pensioners of the Royal Indian Marine, The report should show the name, 
rank and date and place of death. 

Transfer to London. 

857. When payment of a pension is transferred to London, the last-pay 
certificate given to the payee must contain words declaring that no further 
payment will be made in India. The certificate should be in Form 109. A 
quarterly return is submitted of all such last-pay certificates granted in case of 
pensions mot wholly chargeable to general revenues (Article 1313). 


Mortality of Pensioners.* 

858. From the annual return of pensions submitted by every Treasury 
Officer under Article 348 of the Civil Account Code, each Accountant 
General will compile a consolidated return in the same form, and submit it to the 
Government of India, and also a statement in Form 109 A comparing the 
actual rates of mortality with the probable rates calculated for Native Army 
Pensioners according to the table at foot of the statement. The same dis- 
tinction of classes observed in the returns received from treasuries will be 
maintained in the consolidated return and in the statement in Form 109 A, 
These returns should be submitted not later than the 1st of September and 

Article 855858. 

468 PENSION AUDIT. [ Qhap. jJ0. 

should be accompanied with such remarks as each Accountant General may 
consider necessary. 

The object of the return is explained in the following extract from a 
Resolution of the Government of India in the Finance Department, No. 1586. 
dated 22nd March 1871 : 

The Governor General in Council has had under consideration the question of how to 
guard against f mndnlent claims to pensionary allowances being put forward by strangers after 
the actual incumbents arc dead. 

Tho chief protection against such' claims must be the careful testing by the Disbursing 
Officer of each claim at the time it is presented. 

But it seems advisable also that statistical information regarding pensions should be kept 
up and, for this purpose, His Excellency in Council is pleased to direct that, from every office 
where pensions are disbursed, returns in the annexed Form (No. 40A., Vol. I., C. A. 0.) 
shall annually be made to the Account Office to which it is subordinate : 

(1) For pensions not exceeding ft 10. 

(2) For pensions exceeding K10 and not exceeding R50. 

(3) For pensions exceeding H50. 

Tho Account Officers should scrutinise the information thus received, in order that enquiry 
may bo at once made whure any remarkable longevity appears, or whore any other anomalous 
features present themselves. 

His Excellency in Council is well aware that there is great difficulty in exercising a check by 
such moans on the action of local officers. The instances in any single Disbursing Office are 
necessarily too few to warrant the assumption that their departure from mathematical 
regularity requires any special explanation ; and, on the other hand, in the compilation of the 
figures of several offices, the effects caused by the perpetration of frauds in any one would 
probably disappear in the mass. 

But while His Excellency in Council, in view of this difficulty in supervising this parti- 
cular part of their work, confidently expects at the hands of loc-al officers extieme caution in 
dealing with claims io pension, ho does not doubt that the information contained in the 
Foims now prescribed will be found, in both central and local offices, to be of groat value. 

1. The statement should not include the names of persons in receipt of pensions charge- 
able to Local Funds, or to other bodies financially independent of the Government of India, 
or of those in nominal possession of compensations granted to pagodas or mosques in lieu of 
lands resumed or other similar compensations which partake of the nature of annuities 
either terminable within a stated period or not terminable. 

New Pensions and Gratuities. 

859. Quarterly statements of all pensions and gratuities granted tire sub- 
mitted by Local Governments to the Government of India; see Article 84-5 (c), 
note 2, and Article 853, note 2. 

Annuities, Bengal Civilians. 

860. Accountants General are required to furnish the Comptroller, India 
Treasuries, with half-yearly statements, showing the amounts paid in India on 
account of Annuities of retired Bengal Civil Servants. 

1. The Madras Accountant General is also required to furnish a similar return to the 
Local Government for Madras Civil Servants. 

2. A half-yearly return of Bombay Civil Servants residing in India and receiving their 
Annuities in India has to be furnished direct to the Financial Secretary, India Office, by 
the Accountant General, Bombay. 

Articles 669860. 

Chap. 39.] PENSION AUDIT. 469 

Special Annual Enquiries* 

861. All Accountants General are required, in November of each year, to 
make out lists of the pensioners, whether Political or Service, paid from each 
Treasury, whose ago is shown in the Audit Register to be over seventy, and 
send each list to the Treasury Officer concerned, with the request that the 
continued existence of the pensioners may be attested by special enquiries. 

Auditors' duties. 

862. The following are the more important points for the attention of 
auditors : 

3 . (a) See that the vouchers are in proper form. 

(b) Check the details and the Income Tax deductions. 

(c) See that receipt stamps are affixed when necessary and punched. 

(d) See that no pension is paid for which a permanent pay order has not 
been issued, and that only pension actually due has been paid j also 
that sanction has been obtained for payment of arrears. 

(e) See that the certificate that no pay was received from any Govern- 
ment office is invariably signed in the case of service pensions. 

(f) See that when a pensioner does not appear in person, a life certifi- 
cate is attached. 

(y) In the case of pensions terminable on marriage, see that the pre- 
scribed certificate is submitted every half-year. 

(h) Record the payments in the proper registers Political, Superannua- 
tion or Special, as the case may be. 

(t) Enface the vouchers. 

(j) Stamp them with the " Admitted " or " Objected to " stamp. 

(t) Send them in their proper places in the register to the reviewing 

(I) On return from him, return vouchers to the Treasury Account De- 

(m) In case of a presidency pension, compare the signature with that 
given in the Audit Register* 

2. When service pensions remain undrawn for more than six months, see 
that the permanent pay order is returned. 

3. On the death of a pensioner sec that the permanent pay order is returned 
for cancellation. 

4. Note deaths, transfers, and non-appearance of pensioners in the Audit 
Register, and have the notes attested by a Gazetted officer. 

5. Note Anticipatory Pensions in a separate register which should be laid 
betore the Accountant General twice a year (beginning of April and beginning 
of October). 

Articles 861862. 



COhap. 40. 

Chapter 40 Interest Payment Audit, 

Audit of Accountant General 863 
Lists for Public Lebt Office . 865 
Audit by Public Debt Office . 868 

Account 869 

Provincial Debenture Loans ^870 
Provincial Debenture Loans 

Audit of Accountant General. 

863. The audit of interest payments is divided between the Audit Officers 
of Government and the Presidency Bank. The former are to assume that the 
princij)al sum stated in the interest register is the correct amount upon which 
interest is to be paid, and also that interest has not been already paid for the 
half-years for which claim is made. But in all other respects, and specially 
as to the correctness of the calculation of the interest and Income Tax and the 
casting of the totals, the vouchers are subject to regular examination and 

1 Vouchers in which the signature of the disbursing officer or of the payee, or the parti- 
culars of the loan, or the number, or the capital sum of the several notes, or the number 
of the half-year for which interest was paid, is wanting, should be returned for correction. 

864. The Accountant General's audit of the interest vouchers (see Form 22) 
will be conducted in the following way. The Auditor should see 

(1) that the amount entered in column 3 of each voucher is really one 

half-year's interest upon each amount stated in column 2. 

(2) that the " total amount due " is the half-year's interest multiplied 

by the number of half-years entered in column 4. 

(3) that the " Amount due " column is correctly totalled, and the total 

correctly carried into the schedule (Form 21<), and into the 
proper column of it. 

(4>) that the receipt is properly signed, either by the person named as 
the holder or by his representative. 

(5) that Income Tax at 5 pies in the rupee is deducted from the 
amount of interest falling due on or after 1st April 1886, unless 
the owner of the security has produced, with his receipt for the 
interest, a certificate signed by the Collector that his annual 
income from all sources is less than ft 500, or that the interest 
is employed solely for religious or public charitable purposes, in 
which case no deduction should be made, or unless he has pro- 
duced a like certificate that his income from all sources is less than 
H2,000, in which case the rate of deduction is 4 pies in the 
rupee. The certificate holds good only for the official year for 
which it is issued. 

Lists for the Public Debt Office. 

865. After this has been done, for each of the two lists of payments, the 
Auditor should put aside the schedules, and total all the vouchers by loans, 
and number them consecutively for each loan, in blue pencil, in the upper 

Articles 863865. 


right-hand corner. To each bundle should be added a covering list, in Form 
110, of which the totals must be checked to see that they agree with the total 
debits in the month's accounts, against each loan. 

.866. The vouchers, together with the covering slips, should then be sent 
to the Public Debt Office, Cakmtta, for further audit. 

867. These lists should not however be sent one by one, but should go 
together, as soon as completed, with a covering statement in Form 111, 

Audit by Public Debt Office. 

868. The Public Debt Office should post the payments from the vouchers 
into their audit registers and check them in the following respects : (!) that 
the amount of the promissory note is correctly stated in the voucher ; (2) that 
interest has not been twice paid for the same yalf-year. 


869. The total payment made on account of interest should be entered in 
one sum in the Exchange Account with India, and should be supported by a 
copy of the statement prescribed in Article 67, so as to enable the Comptroller, 
India Treasuries, to keep an account of the interest paid on 'account of each 

Provincial Debenture Loans. 

870. A similar procedure should be followed in the check of interest on 
these debentures (see Annexure). 



Provincial Debenture Loans. 

1. The forms of these debentures will be drawn up and approved by the 
ial Government: when so approved, they will be prepared and filled up by 
Public Debt Office under instructions from the Comptroller General, but will 
be signed and issued by the Accountant General of the province on behalf of 
the Local Government, The Accountant General will furnish the Public Debt 
Office with lists of the subscribers, together with the nominal amounts of the 
debentures issuable to them and the names of the treasuries at which the in- 
terest is to be made payable ; also, the exact nominal amount of each loan and 
any other necessary information for filling up the forms, and, after completion 
ineveiy respect except that of signature, the Public Debt Office will forward the 
debentures to the Accountant Genenral, who will distribute them to the pro- 
prietors through the Treasuries concerned, in exchange for the original receipts 
for the money. Advices of all debentures issued must be sent without 
delay to the Public Debt Office to be registered. Any debentures which may 
not have been distributed after the lapse of three months from the date of issue 
should be returned to the Public Debt Office. 

1. Debentures can be issued only in the names of individuals or public officers ; thej 
cannot be issued in the name of one person " for " or on account of " a person or thing. 

ArWe* 666670. 


2. The interest 011 the debentures and the additional payments dependent 
on surplus profits will be debited to Exchange Account with India. The Comp- 
troller, India Treasuries, will adjust them under "13. Interest, Interest on 
Provincial debenture loans/' the additional payments being shown against a 
separated detailed head " Additional payment on account of surplus profits/ 1 
The Public Works Department, in calculating the interest chargeable to the 
Provincial Governments on account of interest on the capital expenditure on 
Provincial Railways and Irrigation, will include the interest, as well as the 
additional payments on these debentures. The capital raised will be credited 
to Exchange Account with India, and any premium or discount should be 
distinctly shown in- the Exchange Account. The Accountant General is re- 
sponsible for agreeing the lists pent to the Public Debt Office of the debentures 
issued (added to the unissued debentures returned) with the amounts credited 
in his Exchange Accounts. 

3. The debentures may be renewed, consolidated, or subdivided under the 
rules applicable to promissory notes of the Government of India, and should be 
forwarded for the purpose to the Accountant General, who will transmit them 
to the Public Debt Office ; the renewal, consolidated, or subdivided debentures 
will be signed and issued by the Accountant General in the same way as the 
original issue, and he should enter all the debentures forwarded to him for 
transmission to the Public Debt Office in a register showing 

(a) the date of receipt ; 
(/;) the number of the debenture ; 
(c) the nominal value of the debenture ; 
((/) the name of the proprietor ; 

(c) the name of the treasury where interest is payable ; 
(/) the number of debentures required ; 
(g) the date of transmission to the Public Debt Office ; 
(/*) the date of receipt of debentures from Public Debt Office j 
(*) the date of issue ; 

(j) the amount of the debentures issued ; and 
(k) the initials of the Accountant General. 

4. The Accountant General should be very careful not to issue any deben- 
tures otherwise than upon credit to the Government of India of the money it 
represents, or upon cancellation of a previous debenture or debentures of equal 
value. The interest upon each debenture will usually run from the half-yearly 
date next succeeding the completion of the payment of the money into the 
treasury, and the interest from the date of payment to the said half-yearly 
date should be paid and receipt taken upon the original treasury receipts. 

5. The following extracts from the rules issued with Finance Department 
Resolution No. 1868, dated 15th March 1878, give further particulars regard- 
ing the duties of an Accountant General in connection with these loans : 

" III. The rate of fixed yearly interest to be paid upon provincial debenture loans will be 
determined by the Government of India from time to time. For the present this rate shall 
be 4 per centum ; if, in any particular case, a loan cannot be raised at par at this rate, then, 
with the special sanction of the Governor-General in Council, subscriptions may be received 
at a discount, which shall be charged off in the accounts at once, under the head of * Interest 
upon Funded and Unfunded Debt' (provincial section) and debited to provincial revenues. 

" IV. The interest on provincial debenture loans will be payable half-yearly, on dates of 
the calendar to be fixed by the Local Government, at any principal Treasury or branch of the 
Presidency Bank at which the Government account is kept, in or near the districts m which it 
Is proposed to construct the work for which the loan is raised : provided that interest on 



provincial debenture loans shall not be paid at the head offices of the Presidency Banks of 
Bengal and Bombay, or at any Government Treasury within one hundred miles from either 
of the said head offices. 

"V. Interest on provincial debenture loans, together with the additional payment* 
dependent on the surplus profits as hereinafter dcac.rihed, shall bo recorded in the imperial 
accounts under the head of * Interest on Funded and Unfunded Debt* (provincial section) 
all transactions relating to the capital of the loans themselves being recorded in the same 
accounts under the heads of public debt incurred or discharged. 

" VI. Provincial debenture loans will be part of the registered public debt, and the 
debentures themselves part of the public vonritina of the State, the business connected with 
which is managed and transacted by the Presidency Banks under the agreements made with 
them. The Presidency Banks will be responsible, under their agreements, for the manage- 
ment of these debenture loans, and will be remunerated therefor in the same way as for the 
management of the rest of the registered public debt and securities. 

" VII. The Local Government shall publish hi the Local Government Gazette, as soon 
after the close of the year as possible, a proformd account of the capital, showing how it 
has boon supplied, the gross earnings, working expenses, and net revenue for oaeh successive 
year ending 31st March, of each work for the construction of which a provincial debenture 
loan is raised. From the net revenue so calculated interest as follows shall be deducted as a 
first charge : 

" (1) One year's interest payable upon the loan. 

" (2) Four and a half per centum npon the amount of capital supplied by tho 


11 Tho surplus, if any, may be made available for rateable division between the Government 
and the debenture-holders, as hereinafter explained. 

" In other respects, tho Local Government shall prepare this account in the manner in use 

for the^ capital and revenue accounts of other State canals or railways, with any modifications 

of detail which it may, from time to time, deem necessary in order to make a true calculation 

* tho profit or loss upon the work during tho year. This account and tho declaration of tho 

Hint of surplus shall be signed by a Secretary to tho Local Government and by the Local 

mtant General. 

" VIII. No debenture-holder shall have any property in any work constructed by means 
of a provincial debenture loan, or bo entitled to call for, or examine, any account or voucher, 
or challenge the construction of tho account prescribed by rule VII, or any entry made therein, 
or declaration promulgated thereupon, by the Local Government. 

" IX. The Local Government will be authorized to offer to holders of debentures in such 
provincial loans, besides the fixed interest due upon the debentures, such share of the surplus 
referred to in rule VII as shall be stated in the notification inviting tenders for the loan. In 
general, tho part of the surplus offered for distribution (which might be one-half or other 
proportion) would be divided rateably between the Government and the debenture-holders 
the Government sharing in proportion to tho capitals supplied by it, and each debenture- 
holder according to the amount of his debenture, The part of the surplus due to debenture- 
holders should be payable with the first instalment of fixed interest due on tho debentures, 
after tho publication in the local Gazette of the account pre-vribed by rule VII. 

" X. The rules which govern the transfer, consolidation, division or renewal of promissory 
notes of tho Government of India, and the transfer of the place of payment of interest 
thereon, shall apply to debentures issued under these rules, except that these debentures shall 
not bo enfaced for the payment of the interest thereon elsewhere than at tho particular 
treasuries or branch banks named in them. 

" XI. The Local Government shall reserve tho right of liquidating every provincial deben- 
ture loan raised under these rules, or any part thereof, at any date not less than ten years 
from the date of the loan, on giving three calendar months' notice. In snob case, each 
debenture-holder shall be entitled to receive either the amount named in his debenture, or, 
at his option, such a sum as would, if it were invested, at the date fixed for tho discharge of 
the loan, in promissory notes of one of the 4 per cent, loans of the Government of India, 
yield interest equal to the average amount, including the fixed interest and share of bttrplni, 
which has accrued due upon his debenture during tho six half-years last preceding tho date of 
tho notice of discharge. 

" XII. Provincial debenture loans may be raised in order to repay to the Imperial 
Treasury or tho Local Government the cost of any work already constructed by means of 
funds supplied from tho Imperial Treasury, or, as the case may bo, from Provincial Re- 





Chapter 41 Deposit Audit. 

Receipt Registers 
Audit of Payments . 
Clearance Register . 
Proof of Posting 
Statement of Lapses 


Refunds 876 

Plus and Minus Memorandum 877 
Persona) Deposits . . . 878 
Annual Report on Personal 
Deposits 88O 

Receipt Registers. 

871. The extract registers of receipts of deposits, after being reviewed 
should be filed in district files, the re-payment cohimns, for months already 
passed, being first scored through, so as to prevent future error. 

Audit of Payments. 

872. The extract re-payment registers, as received, should be taken up 
(after the necessary comparisons are made between the vouchers and the entries 
in the register, Article 724), and the re-payments examined by being posted 
in the proper column of the receipt registers or clearance registers again* 
the entries of receipt. If the re-payment exhausts the balance at credit of * 
item, a line should be drawn from the last re-payment entry to the total re- 
payment column in which the total re- payment should be entered ; if the re- 
payment docs not exhaust the credit, it will be found convenient to enter the 
balance in pencil under the last re-payinent. At least 8 per cent, of those 
postings should bo examined by some one other than the clerk who made them, 
and the examination should be extended to the amount entered in the third 
column of the extract register of re-payment as the amount or balance of the 
original deposit. 

Clearance Register. 

873. The receipt registers of any year provide for the entry of re-payments 
made during the same, and the next account year. After that, the balances 
which do not lapse under Article 2,55, will be detailed in the clearance register 
received from the Treasury (Article 253). The items in this register must 
first be agreed by the Superintendent of the section himself with the balances 
worked out against the several entries in the original extract receipt register, 
and then the latter should be laid aside and future re-payments recorded only 
on the clearance register. Space is provided herein for record of repayments 
for two more years, and any outstanding balances after that will, in ordinary 
course, be credited to Government. 

1. This return should be scrutinised in detail by a Gazetted officer, and a half-margin 
memorandum should be prepared, wherein should be noticed every item whose receipt, or long 
retention, is in anv way remarkable. This memorandum should be sent to the Treasury 
Officer, in order that he may give his explanation and return the paper in original for further 
consideration) action, and record. 

Articles 871873. 

Ohap,4l.] DEPOSIT AUDIT. 475 

2. An intelligent supervision of the work of his section by tV e Superintendent is the chief 
security for its efficiency, and onp important method of exercising this supervision is the 
examination of the clearance registers and statements of lapses. That this examination may 
be complete, it is necessary that it should be carried out before the registers and statements 
are made over to the deposit checkers. The balances to be carried forward into the clearance 
registers and statements of lapses should first be worked out in tho receipt and clearance 
registers in use by the clerks concerned and then compared by the Superintendent with the 
new clcaiance registers and statements of lapses received. The result of this examination 
wilH urnish the Superintendent with a good indication of the character of the work of his 

Proof of Posting. 

874. When the re-payments of any month have been posted in the receipt 
registers and the clearance registers, form 32, in the column for the month, 
total should he made in the four years' registers in use, and these totals car- 
ried separately into the proper column of the proof sheet, Form 112. A total 
should be made on the latter in red ink of the figures for each district, 
agree'd with the total of the re-payment register of the district for tho month, 
and ticked off by the deposit checker in token of the agreement. The sum- 
mation of the red ink district totals will give the provincial total of re-pay- 
ments during the month, and it should be compared with the charge in the 
consolidated abstract and marked "Agreed" by the Superintendent, Deposit 
Branch. The postings on the receipt side of the proof-sheet made from the 
receipt registers should be similarly totalled and the provincial total for each 
month agreed with the consolidated abstract. 

NOTE. At least 8 per cent, of tho totals nf the re-payments posted in the receipt and 
clearance registers should be recast by some one other than the deposit checker who originally 
made them. It would be well too for the Superintendent himself occasionally lo examine tho 
totals in this way. 

Statement of Lapses. 

875. On receipt of a statement of lapses, the Superintendent must effect 
an agreement in detail between the amounts reported for credit by local officers, 
and the balances worked out in the original extract receipt registers or in the 
clearance registers to which the balances were transferred. The balances 
lapsing must be entered in these registers, in the column headed " Lapsed and 
credited to Government," and the statement being verified by tho Superinten- 
dent will then be used for the preparation of the necessary transi'er entry, 
crediting the amount to Government. The partic\ilars of the entry should be 
noted upon the statement. 

1 . The deposits of the appellate branch of the Calcutta High Court do not lapse till ten 
years have expired. 

2. See Note 2 under Article 873. 

3. Deposits in cash of the High Courts of Madras and Bombay, Original Side, which, 
under the operation of Act XXV of 1866, hayo to bo credited to Government, should be 
remitted to the Comptroller General by remittance transfer receipts. In the case of similar 
deposits in the shape of Government securities the securities themselves are sent to tho 
Comptroller General. 

Refund of Lapses. 

876. When application is made for refund of a lapsed deposit, a note of it 
should be made against the entry of the deposit in the statement of lapses, 

Articles 874876. 

476 DEPOSIT AUDIT. C Ohap. 41. 

which has already been tested by the method prescribed in Article 875. The 
officer who signs the order for refund should also initial the entry of refund 
order in the statement of lapses. The fact of payment should be noted in the 
Number book of the orders, Form 113. 

At the close of each year an adjusting entry should be made of the credits 
of lapsed deposits and of debits on account of refunds thereof, with a view to 
the net transaction only appearing in the accounts. 

Plus and Minus Memorandum. 

877. The deposit checker must be careful to see that the receipts, re-pay- 
ments and balances are correctly brought forward in the plus and winus me- 
morandum attached to the deposit accounts, and specially that any lapsed 
items are correctly written off. He should also see that the closing balance 
for March agrees with that of the proof sheet. 

Personal Deposits. 

878. The audit of re-payments in the case of personal deposits is eonfmev 
to seeing that there are proper vouchers in support of the amount repaid, 
and that the re-payments do not exceed the balance at credit of the particular 

879. When Civil or other Courts bank with the Treasury, themselves sub- 
mitting the detailed accounts of deposits, the Auditor, besides auditing these 
detailed accounts, must agree the totals of the receipts and payments with 
the figures reported from the Treasury. 

Annual Report on Personal Deposits. 

880. At the close of each year an annual report should be submitted to 
the Comptroller General, showing the name of each personal ledger account, 
the opening balance, the credits and debits, and the closing balance, explain- 
ing the necessity for the account being kept, and stating whether a certificate 
of agreement lias been received from the administrator of each account. This 
report on personal ledger accounts will be an appendix to the Review of 
Balances, vide Chapter 69. 

881. In the annual report the personal ledger accounts of wards' and 
attached estates and sub-treasuries need not be shown separately for each dis- 
trict, the total amount for the whole province being sufficient. 

Articles 877881. 

Ghap, 42. ] BILL AUDIT. 477 

Chapter 42, -Bill Audit 

Bill Stock 882 

General Explanation . . 883 
Bill Checker . . . .885 

Issue Lists 886 

Paid Lists 887 

Posting of Payments . 888 
Check of Posting . . 893 
Lapsed Bills- 

Foreign Bills . . . 899 

Con*oli1ati>({ Issue List . 9VQ 
Cancelled SiUg . . ,901 

Corrective .... 902 

Check ofj'ay.nent* . . VOS 

Tapse . . . '. 901 

.... Oti.1 

Military Treasure 

Credit to Government . . 897 Chest Bills . , . .907 

Payment of ... 898 

Bill Stock. 

882. The stock of bill forme kept on hand to answer district indents must 
be stored in strong cupboards or boxes of sufficient breadth, smired with Kng- 
lish lock*, of which the. keys vshould be kept by a (Ja/eUed officer On ich 
occasion of issue, tlie stock book hhonld bo bronchi. to him for initials at the 
same time as the invoice is brought for signature. Each kind of form should 
be shown separately in the stock book, and stored separately in the store, cup- 
board or box, and so arranged that a later serial number maj never be issued 
before an earlier one. 

General Explanation. 

883. The check on issue and payment of Supply Bills and of Transfer Re- 
ceipts will be carried out on precisely the same plan, and accordingly the word 
"bills "in the following instructions includes both "Supply Hills" and 
"Transfer Keceipts "only the documents and rcgii-ters for Supply Killn must 
always be kept distinct from those for Transfer lleuciptn. AriicW Ss: to M'S 
are written as they apply to local bills, but the procedure m the caw of Wig., 
bills follows the *ame course, with the exception of the differences explained in 
Articles 899 to 900. 

884. It must be remembered that the check required is not merely tho 
mechanical one, which sees that all issues arc duly brought to account, buc 
includiB the further one of seeing that each is covered by due authority. The 
issue lists bhould, therefore, be reviewed by a Gazetted officer or Supurii'ten- 
dent, those of several districts being taken each month, and explanations of im- 
proper issues should at once be called for. Jt is not right in all ca&es to accept 
without question the allegation that a transfer receipt was granted for public 

1. Tho instructions in this chapter do not apply to Paymaster* Transfer Receipts, whick 
are disposed of under Chapter 01 (Military Department). 

Article* 8S9*-SQ4. 

478 BILL AUDIT. COhap. 42* 

Bill Checker. 

885. The system of local bill check is not the same in all provinces, but it 
will generally be found convenient to entrust the final check, namely, that of 
each payment against the corresponding issue, to one clerk, the bill checker. 

Issue Lists. 

888. On receipt with the cash account of the list of bills drawn on Trea- 
suries within the province, the district auditor will check the totals and agree 
them with the entries in the cash account, and after review will make over the 
lists to the bill checker, who will paste them in files so arranged that three 
months' issue lists of one district, for either class of bills, will be kept together 
in order. The district auditor will initial each issue list, and the answering 
entries in the cash account in certificate of their agreement, and the bill checker 
must not accept the issue list without such initials. 

Paid Lists. 

887. Similarly, it will be the duty of the district auditor to make over each 
bills-paid schedule, after he has checked it in detail with the vouchers, proved 
its total, and agreed it with the entry in the list of payments and initialled it 
and the list of payments in token of such agreement. The paid vouchers will 
be kept with the vouchers of the paying district in bundles or in a file, but 
arranged in the order in which they were received from the district, which will 
be the order of payment and of voucher number. 

Posting of Payments. 

888. The bill checker will take up the (schedule* of paid bills along witb 
the quarterly files of issue -lists, and in the latter poet the amount of each pay- 
ment in the column provided for the month of payment, observing whether in 
each case the amount paid exactly tallies with the amount of the bill issued. 

889. The payments in the month of issue and three following months will 
be posted in the issue lists in four separate columns, and those during the rest 
of the first quarter succeeding the quarter of issue, in one column. After , a 
month's ^fcyments have been posted, a line will be drawn across the column 
provided for the payments of that month against .each unpaid Jbdll, to prevent 
the payment of a subsequent month being entered therein. The totals .of the 
payments of each month will be shown separately at the foot of each column 
and initialled by the bill checker. 

89 (K At the close of a quarter the issues of the previous quarter remaining' 
unpaid will be, listed on paper y f qolscap edjBQ (Forjn,114), r called "Old 
Bills, Lfct;'^ and the bill checker , will jinitJW cash item in the . isjsufelist* a* ,;be 
transfers it to the old bills list in token of the amount having been transferred.. 

891- At foot of the payment columns on ,the right-hand page of the Form 
the total payments of each month (there wfll. be very lew) will be separately 
shown and initialled by the bill checker. 
Article* 885-991. 

Obap, 42*1 BILL AUDIT. 479 

892* After all the payments have been noted in the several issue lists of 
the months in which they were drawn and in the old bills lists, the total of the 
amounts so noted in the issue lists for each month and old bills lists must be 
entered in a monthly Agreement sheet, Form 115 The grand total payments 
of the month should correspond with the total charge in the detail books and 
the total payments for each district can then be pobted into the Broadsheet men- 
tioned in Article 894. 

Check of Posting 1 . 

893. Before the unpaid bills are transferred to the old bills list they will 
be carried into the balance column of the issue-list (;.<% the column after (< Rest 
of next quarter/') and the total of the balances, plus the payments, will bo 
agreed with the total of the issue list. The total of the amounts transferred to 
the old bills list will be agreed with the total of the amounts in this balance 

894. The monthly district totals of payments on account of each year 
shown in the agreement sheet, as also the monthly receipts from the issue lists, 
will be posted into a Broadbheet in Form 116. 

895. The monthly provincial totals at the end of the Broadsheet will be 
agreed with the detail books, the differences of each month being shown at 
foot. At the close of the year, the items making the net difference will be 
clearly stated, and the net difference will be carried forward to next year's 
Broadsheet with the balances of each district. The Superintendent will satisfy 
himself that the work has been correctly done, and initial the monthly totals 
in token of their agreement with the detail books, 

896. There will be separate files for the issue-lists of each quarter, which 
will be sent to the record-rooms as soon as the old bills lists have been posted 
from, and agreed with, the balances in them. The old bills lists and Broadsheet 
will be printed and bound. 

Lapsed Bills. 
Credit to Government, 

897. The balances left at the end of the third year after the year of issue 
will lapse, and be carried to the credit of Government in the final account for 
March. If the postings of payments on the issue lists and old bills lists have 
been duly agreed with the ledger entries of payments month by month, there 
should be no possibility of error in taking out these balances ; but it will be 
convenient early in March each year to extract from th old bills lists all bills 
still unpaid, and from this statement to collect all drawn on each Treasury 
and to forward lists thereof in Form 11 7 to the Treasury concerned, with a 
letter in the following terms : 

"The bills detailed in the accompanying lists drawn in the year on the 

Treasury are still not marked as paid in the records of this office, and if not paid before 31st 
current, will be carried by the undersigned to the credit of Government. Any which roaj 
be found unpaid at close of that day's business should, therefore, be marked off as " lapsed 
in the check register of bills payable ; their total should be deducted from the statement of 
liabilities of the Treasury, and the accompanying list filled up and returned. The date of pay- 
ment or' cancellation of any bill here wroflgiy shown *e outstanding should be entered in the 

Jttiele* 899 8W. 

480 BILL AUDIT. [Ohap. 42- 

column of Remarks, so that bills unmarked will be taken as lapsed. Any bills not mentioned 
in this memorandum, which from the check registers of bills payable may appear to be out- 
standing, should be noted at foot. Bills which have lapsed cannot be paid without the special 
sanction of the undersigned." 


898. "When sanction is given to payment of a lapsed bill, it should be noted 
in the extracted statement of outstanding^ on which the date of payment 
should also be recorded on receipt of the paid voucher with the list of payments. 

Foreign Bills. 

899. With regard to foreign bills, the procedure differs in several points, 
which are explained in the following articles. 

Consolidated Issue List. 

900. After check of the issue lists against the cash accounts, the district 
auditors will transfer them to the bill checker, who will post the details in 
lists for the several provinces in Form 118, arranging the drawing Treasuries 
in the order of the lists printed as Appendix D to Vol. 1. The postings should 
be totalled afresh, in order that the district total carried into column of the 
forms may be checked by the total given in the district statement. The lists 
of foreign, bills paid (see next Article) should then be obtained from the district 
auditors, and tlu*ir detail of cancellations will be posted in red ink at foot of 
the outgoing list of bills drawn. These provincial lists will then be severally 
p^esen tvd to the Book Department for agreements with the credits >and the 
charges under cancelled bills) in the detail-books, and will then be despatched 
to the Accountant General concerned without further delay. No office copy 
of the lists need be kept. 

1. In case of entry of a bill drawn on Nowgong without the addition of Bundelkhund 
or Assam or on Hyderabad without the addition of Deccan or Sind, the district auditor should 
at once write to the drawing Treasury, in order to make sure that the entry has not been 
mad in the wrong form ; if a mistake has occurred, a memorandum of correction sronld at 
onee be sent to the Accountant General of each province, a 'id the error corrected by entries in 
the next list despatched. 

Treatment of Cancelled Bills. 

901. If any bill drawn on another Government has been cancelled, its 
amount will be charged in the schedule of foreign bills paid, submitted by the 
repaying Treasury (see Article 401) the entry being supported by the cancelled 
bill ; and the district auditor will, in red ink, deduct from the total of each 
province the amount of bills cancelled, so that there may be, for each province, 
a pair of figures, one set representing the payments on cancellation of bills 
locally drawn on other provinces, and the other those of bills drawn by other 

Correction of Errors. 

902. If a bill drawn on one province has been wrongly entered in the list 
of bills drawn on another, it will be treated in the next list sent to the 
Articles 898902. 

Ohap. 42.] BILL AUDIT. 


province which has been wrongly credited just as though it had been cancelled, 
and will be entered in the list sent to the province actually drawn on as a now 

Check of Payments. 

903- The check of bills paid with the issue lists received from other account 
offices and with the old bills lists will be conducted in the same way as tliat of 
local bills. The first duty of the bill checker, on receiving a new list of bilk 
drawn, will be to mark off all the bills reported on it as cancelled, by noting 
the month in the proper column, but he will enter in the column of 
"Amount paid" instead of the amount of the bill. The monthly proof of post- 
ing by comparison with the detail books will be effected as in the case of local 
bills, the name of the province being entered in the Broadsheet in place of that 
of the issuing Treasury. 

Lapsing of Bills. 

904. At the close of each year the old bills lists for the third preceding year 
will be taken up, and a list of all bills still unpaid should be prepared for each 
treasury drawn upon, in the same way as for local bills. These will bo for- 
warded to the Treasury Officers concerned for verification. On the return of 
these original statements the amount of lapsed bills will be ad justed to credit 
of " Miscellaneous " and debit of " Foreign bills ;" any future payment of such a 
lapsed bill will be charged to Refunds, as in the case of local bills. 

1. Bills drawn by the Secretary of State lapse, and whould be carried to credit of Govern- 
ment in the same way as any other bills. 


905. The amount shown in the consolidated issue lists will be credited in 
the Account Current with the province drawn upon under head III or IV, 
sub-heads, Foreign Supply Bills payable and Foreign Remittance Transfer 
Receipts payable ; and the amount of cancelled bills (including bills wrongly 
entered in the issue list of one province but subsequently transferred to another 
province) will be charged to the head which received the original erroneous 
credit. The province drawn upon will respond by debit or credit to Account 
Current with the drawing province by credit or debit to T. Remittances, sub- 
heads, Foreign Supply Bills and Foreign Remittance Transfer Receipts. Credit 
even for a bill wrongly entered will be accepted, though the error will bo 
noticed in the objection statement in order that it may be corrected in a subse- 
quent account, the debits for such corrections being checked with the original 

906. Tho payments of the bills will be charged direct to the head "Foreign 
Supply Bills" or "Foreign Remittance Transfer Receipts " in the accounts of 
the province drawn on. 

^ 1. Although the bills of the several drawing provinces are lumped together, without 
distinction, under " Foreign Supply Bills " and " Foreign Remittancfl Transfer Kecoints," the 
forms in wltfch Treasuries report their payments should not be changed, as the generate detail 
there given will facilitate finding the entries. 

Articles 903906. 

482 BILL AUDIT. [Ohap, 42. 

Military Treasure Chest Bills. 

907. On receipt of the issue lists from the drawing 1 Treasuries, the auditor 
will credit the amount to Account Current between Civil and Military under 
head I, and make over the lists to the bill checker, who will carry out the cheek 
as in the case of local bills. 

908. The paid lists will be received with the Military Exchange Accounts, 
and the balance of bills outstanding will therefore be verified by the Account 
Current Branch, and not by the Book Branch as in the case of local bills. 

907 Mi. 


Chapter 43.-~Eemittaiice Audit, 

Remittance Check Register 9O9 i Agreement with Detail Books 913 
Posting the Begiater . . 910 Entry in Accounts . JJ00 * 11 gj| 
Differences . 811 I Small Coin Depdts 915 

Remittance Check Register. 

909. For the check o local remittances, a register (Form 119) will be 
maintained of which the pages should be neatly ruled in blue ink before the 
book is bound. The first part of the register will record the cash remittances 
between Treasuries within the province, and thereafter separate sheets should 
be set apart for remittances between Treasuries and each of the departmental 
officers rendering accounts to the Civil Accountant General, such as those o 
the Customs, Opium, and other departments and small coin dep6ts. For those 
departments in final account with the Civil Accountant General, which 
both send cash to Civil Treasuries, and also draw cash Ihonce to be credited 
by themselves and accounted for, two sheets will be required, one for the 
debits of Revenue Treasuries to be answered by departmental credits, and 
the other for departmental debits to be mot by credits in the Treasuries, 
For departments with which Accounts Current are exchanged, such sheets- 
will not be necessary. 

1. Tta check on foreign remittances is effected in the Comptroller General's Office. 

Posting the Register. 

910. On receipt of a list of payments as soon as the vouchers for miscella- 
neous payments have been chocked with it, and before audit c< oimeuces, all 
remittances charged should be posted in the remittance check ivyistcr by the 
district auditor concerned; and, in like manner, on refluipt of the <ash account, 
the first operation should be to post tho acknowledgment* of reran ij noes in the 
same register against their respective debits. In the ran* ease of a credit pre- 
ceding a debit, it should be posted against the fiivt vacant line of debit, and 
should be pointed out to the auditor in whose account the debit must be looked 
for, m order that he may watch for it and post the answering- entry in the 
proper place. ^ 


911. When the credit does not tally with the debit, the auditor who posts 
the credit must bring the difference to the notice of the debiting auditor, in 
order that he may bring it on his objection book and proceed to its adjustment. 
The unadjusted balance will be carried forward, and the adjustment when mad* 
must be noted in the remittance check register. 

Agreement with Detail Books. 

912. As soon as all the Classified Abstracts have been made over to the detail 
book porter*, the Treasury Account Section should total the debits and credit* 

Article* 909 9J2. 


in the remittance check register, both for Remittances between Treasuries and 
for Departmental Remittances, and the several totals of the debits and credits 
must be agrcud with the corresponding totals in the Detail Books. The un- 
adjusted debits and credits should then be carried forward in full detail to the 
check register of the next month, after comparison, in the case of remittances 
between Treasuries, with the information regarding them given in the local 
Cash Balance Reports. 

813. If any remittance has remained outstanding for an undue time, 
enquiry should at once be instituted. 

Entry in Accounts. 

914. Cash remittances from one Treasury to another o the same province 
arc debited and credited to Cash Remittances between Treasuries." Cash 
remittances to and from other provinces are debited and credited to the head 
".Foreign Remittances," and entered in a separate register (Article 

Small Coin Depots. 

915. The accounts of small coin depots or sub-dopots should be dealt with as 
depart mental cash accounts (Chapter 62) . Remittances within the province be- 
tween depots and depots, or between depots and Treasuries, should be treated 
as Local Remittances/ and entered as such in the check register and in the 

916. Remittances to or from dep6ts in other provinces should be dealt with 
as " Foreign Remittances," 

Articles 913016. 



Chapter 44. Miscellaneous Audit. 

General "Rule 
Special Charges 
Coat of Land 



r iscount on Stamps 
Advances . 
Permanent Advances 


General Rale. 

917. For some payments falling under this head there is no proscribed rule 
regarding the record of audit. But hi every case, even when the audit IB not 
specifically recorded, the auditor must see that he has a sufficient voucher and 
sufficient authority to pass it. 

Special Charges. 

918. The register prescribed in Article 833 affords the means of recording 
the audit of specially sanctioned charges, whether reckoned as contingent 
expenditure or not. 

Cost of Land. 

919. Payments for cost of land taken up under a declaration issued by the 
Public Works Department will be met out of the Budget grant of that De- 
partment and debited in the Civil accounts as charges adjustable by the Public 
Works Department. But, if the land be for any Local tfuml, the compensation 
payable for it will be charged to the Fund, or, if it be for any purposes other 
than Public Works, the cost will be charged to the Department for which the 
land is taken up. 


920. In the audit of charges for refunds, the principal points to be examined 
arc, that they have been made under sufficient authority and that they are 
supported by duly receipted vouchers in proper form (Form 13), containing 
a certificate of note of the refund against the original credit in the Depart- 
mental accounts, and the Treasury or sub-treasury officer's signature in proof 
of credit into the Treasury whether singly or in a lump sum. 

In cases where full details of the revenue under the head are given in the 
Treasury Accounts or other documents as rendered to the account office, a 
note should be made against the item of receipt in the original accounts 
received from the Treasury so as to prevent a double claim ; but in cases where 
the credit is shown in the Treasury Accounts in a lump sum as in the case of 
Land Revenue, Excise, Provincial Bates, Income Tax, etc., no note need be 
made against the aggregate credits. 

1. For refunds of fines, the note should be made in the statement of fines received from 
the Court. (See Article 23, note 1.) 

2. Refunds of the value of spoilt stamps are usually admitted upon a certificate of the 
Superintendent of Stamps that the spoilt stamps have been returned to him. In Bengal, 
the Treasury accounts show a plu* and minus memorandum of such stamps, under which 
* je stamps, whose value has been refunded, remain till acknowledged by the Superintendent 
S i a J5pP B> ^o c keck c n however, be exercised over the refunds of stamp duty allowed by 
Civil Courts. 

AHioln 917920, 


3. Befunds of the value of unclaimed Currency Notes credited to Government may be 
made on a certificate from the Currency Office, showing the date on which the amount wai* 
credited to Government, and stating that it is payable to the claimant ; but in every case the- 
order for refund requires the sanction of the Accountant General. Whenever any sums are 
ordered f o be paid into the Treasury on account of unclaimed Currency Notes, the Commis- 
sioner of Paper Currency will furnish a Hat giving particulars of the Notes of which ih& 
amount-? are composed, and the credit when it appears in the Treasury Account should be 
noted at foot of the statement. When any refund is sanctioned, it should be noted against 
the corresponding entry in the credit list. 

Discount on Stamps, 

921. The procedure in auditing discount on stamps varies. In some prov- 
inces the discount is entered in a schedule against each item of sale, and & 
receipt is signed by the vendor on or apart from the schedule, the application 
of the proper rate of discount being usually certified by the Treasury Officer. 
In others, a bill for the discount, in an abstract form, is sent to the Account- 
ant General, through the Superintendent of Stamps, whose counter&ignature is, 
the Accountant General's authority for admitting the charge. 


922. Miscellaneous advances after audit are recorded in the objection book. 
The record of revenue advances which will be checked with reference to the 
budget allotment placed at the disposal of each officer authorised to make 
them, will be regulated with reference to the rules regarding them. Payments 
on account of sanctioned loans are recorded in a special register (Article 1403). 

1. Advances for law-suits should he charged finally against the Department concerned, 
although held as items awaiting tinal clearance in the objection book, or recorded in a separate 
register whereby their adjustment may be watched ; the recoveries should be dealt with as cask 
recoveries of service payments. 

923- Advances for the cost price of Opium purchased should be charged 
under a special detailed head, but the bills submitted should be checked with 
the same care as if the charge were being taken against the service head direct. 
If the year's supply be not laid in at once, and the price be likely to vary, 
the controlling officer of the province should name, at the beginning of each 
year, an arbitrary rate representing as nearly as possible the probable average ; 
credit at this rate for all Opium sold will be given to this head and the 
balance taken to " Gain on sale proceeds of Excise Opium" under " V. Excise" 
to which will also be taken the entire proceeds of any excess found in the stock. 
Credit at this rate will also be given to the debt head for the amount lost by 
dryage and wastage during the year, by debit to "Loss by dryage and wastage 
of Opium" under "7. Excise. " A similar plan should be followed in the 
case of ganja purchased. 

92 3A. House-building advances and their recoveries will be recorded in 
Forms 123 and 1S2, and the recoveries dealt with as laid down in Article 942. 

Permanent Advances. 

954, Permanent advances should be recorded in a register in Form 120, 
intended to last for four years. The register should be a standing list of all 
Article* 9*1924. 


sanctioned permanent advances by names of offices, a separate page or pages 
being set apart for the offices in each district. As personal responsibility can 
be enforced by the receipts of the actual incumbents which are on the file, 
the names of the holders of advances need not be entered in the register. The 
advances should be consecutively numbered and the acknowledgments should 
be marked with corresponding numbers and filed in proper order. On receipt 
of a new acknowledgment it should be numbered with the register number of 
the advance and filed in the place of the old acknowledgment which should be 
torn out of the file. 

925. If the amount of any advance be increased or reduced in the course of 
the year, the amount in the column for the current year should be altered in 
red ink on the appearance of the credit or debit for the difference in the 
Treasury Account. The total for the column will be corrected at the end of 
the year. If new advances are sanctioned, they should be entered at the 
bottom of the district list in the order of the charges appearing. At the end 
of the year a single total for the old, corrected and new advances will be 
made, the aggregate of which for all the districts worked out in a Broadsheet 
at the end of the register will agree with the closing ledger balance of the year. 

026. The amounts of the advances as standing on 31st March should be 
entered afresh in the money column for the next year and a total made for 
1st April. 

926 916. 



[Chap. 45. 

Chapter 45. Audit of Receipts. 

General duty of Accountant 

General 927 

Departmental Bevenue . . 929 

Stamps and Opium . . 930 

Fines 932 

Pension Contributions . . 933 

Miscellaneous .... 939 

Special Recoveries . . 940 

General duty of Accountant General. 

927. Efficient audit of expenditure ensures that money which has once 
entered the Treasury shall not leave it without sufficient authority, but it is 
the duty of the Accountant General to watch receipts also, and, as far as pos- 
sible, to see that under every head Government receives all its dues. 

1. The marks of classification which, in the case of expenditure, are recorded upon the 
voucher or in the audit enfacement should, in the case of receipts, be made in the Kemarks 
column, of the cash account. 

2. The responsibility for the check of receipts rests on the Local Governments and 
Revenue authorities ; but when any serious falling off of revenue nnder any head occurs, for 
which the local officers do not or cannot furnish a satisfactory explanation, the Accountant 
General should report the facts in a separate official letter to the Local Government. 

928. As regards certain classes of receipts specified below special instruc- 
tions are given, but it is a general rule that no debt due to Government should 
be left outstanding on the books without clear and sufficient reason. The 
Accountant General will exercise constant and watchful care over such out- 
standings ; will suggest to the proper authorities any feasible means for their 
recovery j and, at least once a year, will fully review them all, Whenever any 
appears to be irrecoverable, he should obtain the authority of Government for 
its adjustment. But on no account may any sums be credited to Government 
by debit to any suspense head ; credit must follow, and in no case precede, 
actual realisation. 

Departmental Revenue. 

929. In the case of departmental revenue, the detailed check is entrusted to 
the revenue controlling authorities, the Accountant General's functions being 
confined to reporting to these authorities the amounts received and brought to 
account, which amounts are by them compared with the departmental returns 
of demands and realisations. It is not the duty of the Accountant General to 
enter into correspondence for the purpose of settling differences save as ex- 
pressly provided in the following rules. 

Stamps and Opium. 

930< The realisations by sale of stamps and of excise opium are reported to 
the Superintendent of Stamps and to the excise revenue authority for com- 
parison under the last rule ; but, besides this, the value of stock is reported 
with the Treasury Accounts in a plus and minus memorandum. .Of this, the 
Articles 927-930. 

Ohap. 45.3 AUDIT op RECEIPTS. 489 

opening balance should always be compared with last month's closing balance. 
Of the additions to stock, a periodical return is received from the Superin- 
tendent of Stamps, or other revenue authority, and these must be traced into 
the pins and minus memoranda. The deductions from stock must be accounted 
for either by an entry in the cash account of the value received or by credit 
acknowledged by some other officer to whom remittance has been made, or by 
sufficient authority for the write-off. 

1. In those and in all other cases in which it is prescribed that ngreement should f>e 
effected between different documents, the auditor who makes tho agreement should note, tho 
fact of the agreement upon one or both documents. It is not sufficient merely to tick the 

931. The following is the procedure for the examination and audit of tho 
account of stamp forms : 

(1 ) Each Superintendent or Commissioner of Stamps or other officer specified in Enlo 33 
Appendix K of Volume I, forwards every month to tho Accountant General or Comptroller 
concerned a statement showing tho quantity of stamps supplied to and received during tho 
month by the local depots which arc in account with tho Accountant (j moral or Conipli oiler. 
Tho Superintendents of Stamps, Calcutta, Madras and Bombay, will also show in their 
returns the total quantities issued to or received from each province outside their own. Tho 
Accountants Geneial, Bengal, Madras and Bombay, will on receipt of these returns communi- 
cate the total receipts from or issues to tho other provinces to tho Accountant t'oneral or 
Comptroller concerned who will check these figures with those shown in tho returns received 
by him from his own provincial officer. 

(2) Tho Accountant General or Comptroller checks tho entries of receipts in tho plus and 
minus memorandum by comparison with tho amounts shown in the abovo statement or with 
tho entry of issue in the plus and minus memorandum of another Treasury, if tho stamps 
were received from another Treasury ; and also checks tho entries of issues by comparison 
with tho amounts credited in the Treasury Accounts as receipts for stamps sold, or wftn tho 
entry of receipt in tho plus and minus memorandum of another Treasury, if stamps were 
sent to another Treasury. 

(3) These verifications will he noted upon the original statement received under note (1). 

(4) The Superintendents of Stamps, Madras, Bombay and Calcutta, send monthly to tho 
Comptroller, Post Office, a statement of tho sales during tho past month of the several 
denominations of postage stamps in the local and branch depots subordinate to them. The 
Accountant General or Comptroller, in anticipation of his monthly Account Current with 
the Examiner of Telegraph Accounts, forwards a statement showing the total realisations at 
each Treasury from the sales of telegraph stamps during the month, so as to roach tho 
Examiner by the 20th of the month following that to which tho statement relates. 

(5) Under Rule 38, Appendix K of Volume I, the Accountant General or Comptroller 
also receives half-yearly from each Superintendent or Commissioner of Stamps or other 
officer specified in Rule 33, a statement showing the balance on the last day of September and 
March of each of the four descriptions of stamps in each Treasury and local dep&t. Tho 
amount shown in these statements should be agreed with the corresponding balances shown in 
the plus and minus memoranda received with the Treasury Accounts, after they have been 
checked under clause (2) above. The fact of the agreement should be reported to the 
Superintendent of Stamps concerned, and if there is any difference it should be settled in 
correspondence with him and tho Treasury Officer. 


pts on accour 

Article* 981932. 

932, The rules for the check of receipts on account of fines are stated in 
Article 83. 


tOhap. 45, 

Pension contributions of Officers lent to Foreign Service. 
933. A register of officers (gazetted or non-gazetted) lent or transferred fot 
foreign service of the first and second kinds (C.S. Regulations, Chapter XXXVI,) 
will be kept in Form 121 in view to a check being maintained over the 
recovery of their contributions towards leave and pension allowances. This 
register should be posted on receipt of the Government order sanctioning the 
transfer. A certificate of the date of making over charge and of receiving charge 
of the new appointment, and in the case of a ministerial officer the service bookj 
should be called for. On receipt of the certificates the facts should be recorded 
in the register, and the number in the register assigned to the officer should be 
posted in the first column of the Broadsheet (Form 122). All orders subse- 
quently received regarding an officer should be recorded in the register, as well 
as all orders issued by the Accountant General for recovery of interest or of 
contributions in arrear ; also the cause of the contribution ceasing to be realised 
owing either to re-transfer, death, dismissal, or any other cause. In case of 
re-transfer, the service book should be called for and the fact noted. 

934. When an officer transferred to foreign service is a member of the 
Uncovenanted Service Family Pension Fund, the fact should be intimated to 
the Secretary. 

935. If the Account Officer to whom the officer is to account for his con- 
tribution is not the Account Officer of the province within which he was 
serving at the time of his transfer, the latter Account Officer must communicate 
particulars to the Account Officer of the recovering province to enable him to 
keep up the register. 

936- All contributions credited in the cash accounts will be posted into the 
Broadsheet, Form 122, the total of which must be agreed monthly with the 
total credited in the detail book s. 

937. In posting the second money column of the Broadsheet, the monthly 
rate at commencement of the year should be entered, and subsequent altera- 
tions should be entered below with the date from which each rate takes effect. 
The posting of the third money column, viz., "Total due," should not be 
made until the close of the year. 

938. In the case of officers and subordinates of the Public Works De- 
partment, the register will be kept up by the Public Works Examiner con- 
cerned ; but the Accountant General will advise the Examiner, monthly, of 
the amount of contributions paid into the Treasuries by Public Works officers. 


939. Of recoverable over-payments, and of miscellaneous advances due to 
Government, a sufficient record exists in the objection books : of loans and 
revenue advances, a special register is kept (Article 1403), which gives full 
information of the amounts payable both on account of interest and of 
principal. The realisation of interest on Government securities, under the 
management of the Accountant General, is also watched under special rules 
(Chapter 75) ; realisations on securities managed bj: other officers can be 
watched only by comparison of accounts of Trust Funds, etc., with the Budget 

Articles 93X--939. 

Ohap. 46.] AUDIT OP RECEIPTS. 491 

Special Recoveries. 

940. For special and important recoveries a register should be kept in 
Form 123. 

941. In it are to be entered all amounts to be received and recovered by 
the Accountant General which do not go into the objection books or into some 
other prescribed register, and which, not being- recoveries of amounts charged 
to special heads of " Advances/' will" not come under review in the annual 
balance sheet. Such are "Treaty dues," " Contributions from Municipalities, 
Native States, etc.," and others arising upon special orders. To each recovery 
a separate number should be assigned. 

942. The recoveries actually made should be posted monthly into a Broad- 
sheet in Form 122, in which for columns 1 and 2 may be substituted 
the following 3 columns, viz., 1. Number in Register of Special Recoveries, 
& From whom recoverable, 8. Treasury at which recovered. The word 
" Treasury" at the top of the Form may be omitted. The Register and the 
Broadsheet should be worked similarly to those referred to in Articles 933 
to 937. 

The Begister may be kept according to districts or according to the different classes of re- 
coveries to be effected, but the Broadsheet must bo kept on the latter plan only, there being a 
separate Broadsheet for each head of account to which tho recoveries are creditable. 



[Ohap, 46. 

Chapter 46, Service and Other Funds. 

Annuity Deduct ions . . . 943 
Civil Funds .... 044 
Indian Civil Service Family 

Pension Regulations 


Military and Medical Funds 

JRecovety o' Subscriptions . . 955 
Loans lo MiliUry Officers in Civil 

employ ..... 956 

Payment of Pensions . . . 957 

Indian Military Service Family 

Jreneion Regulations . . 958 
Unoovenanted Service Funds 959 
General Family Pension Fund 960 
Hindu Family Annuity Fund . 961 
Postal Insurance Fund . .963 
Madras Military Assistant 

Surgeons Fund . . . 964 
Treatment in Exchange Account 966 
Interest on Service funds . 986 

Annuity deductions of Members of the Indian Civil Service. 

943. The Treasury Officer is responsible for making from the Mils of 
members of the Indian Civil Service the deductions prescribed in Article 615(0) 
of the Civil Service Regulations. Salaries and other payments arc finally 
taken net against all Imperial and Provincial heads, but, in the case of officers 
paid by independent bodies, gross allowances are charged, and the deductions 
(prescribed in Articles 809, 810, and 823, Civil Service Keg illations,) taken to 
credit of "Receipts in aid of Superannuation, etc.," minor head " Contributions 
for pensions and gratuities/' To the same head will be taken the ordinary 
deduction of 4 per cent., when, by reason of the short term of a deputation, the 
full contribution is not levied [Civil Service Regulations, Article 81 5 (d)]. 

Bengal, Madras, and Bombay Civil Funds. 

944. The accounts of the Bengal, Madras, and Bombay Civil Funds are 
kept in the Funds Section of the Office of the Comptroller, India Treasuries. 
Accountants General will credit the receipts from subscribers to the heads 
" Subscriptions to the Bengal Civil K&," "Subscriptions to the Madras Civil 
Fund/' "subscriptions to the Bombay Civil Fund, M and <f Family subscrip- 
tions of native members of the Indian Civil Service/' respectively, under 
" XXII. Receipts in aid of Superannuation, etc.," and forward monthly to 
the Comptroller, India Treasuries, lists of the receipts in detail, after having 
certified to the agreement of the totals with the amounts credited in their 
accounts to the respective heads. The receipts from subscribers and the pen- 
sions of these funds are Imperial. 

945. In the case of the Bengal Civil Fund, the receipts must be shown 
iinder the two detailed heads " Ordinary " and "Additional/' both in the 
accounts of the Accountants General and in the monthly lists forwarded by 
them to the Comptroller, India Treasuries. 

946. For deductions on account of subscriptions to the Civil Funds, it is 
necessary to see not only that the deductions are arithmetically correct, but 
also that they are made at the rates notified by the Comptroller, India 

Articles 943946. 


947. Should an over-deduction from the pay of the officer concerned be 
made, it can only be adjusted by a less deduction in the next bill, and, as the 
Accountant General cheeks those deductions, the Comptroller, India Treasuries, 
should advise him thereof; refund of excess deductions cannot, under any 
circumstances, be made in cash. 

948. The following are the allowances upon which the subscriptions arc 
leviable : 


Acting allowance. 

Deputation allowance (in Bengal only). 
Allowance to registrars of assurance?. 
Fixed travelling allowance (in Bengal 

Honso-ronfc (in Bengal only). 
Personal allowance. 
Sumptuary allowance. 
Subsistence allowance. 
Leave allowance. 
Local allowance. 

Indian Civil Service Family Pension Regulations* 

949. The subscriptions under those regulations are credited to the head 
" Subscriptions under the Indian Civil Service Family Pension Regulations," 
under " XXII. Receipts in aid of Superannuation, etc." Each Accountant 
General sends to the Comptroller, India Treasuries, a list in Form No. liM 
of the subscriptions received monthly, with a certificate to the effect that the 
total agrees with the credit in his accountp. 

950. This list should contain the names of all European officers who arrived 
in 1881-82 and subsequently, and of such of the Native members as have been 
specially permitted to subscribe. In case of non-recovery or excess recovery 
of subscription, the reason should always be stated against the name of the 

951. The Comptroller, India Treasuries, is responsible for keeping 1 the 
record of recoveries on account of each oflicer, and seeing that correct sub- 
scriptions are realised. 

952. In order that claims to admission to pension preferred in England by 
the families of subscribers may be expcditiously dealt with, the Comptroller, 
India Treasuries, will send quarterly to the Director of Funds, India Oitieo, 
two statements, one shewing the name* of subscribers who had died during 
the quarter, and the other bhowing aumissious and casualties during that 

953. He will also send half-yearly to the Comptroller General, for trans- 
mission to England, as soon after the closing of his accounts for September 
and March (Final) as possible, a statement showing the receipts and charges in 
India under the Indian Civil Service Family Pension Regulations, 

954. The receipts and charges under the above-mentioned regulations are 

Military and Medical Funds. 
Recovery of Subscriptions. 

955. For tfie (abolished) Military, Orphan, and Medical Funds, deductions 
will be made at the rate fixed for the officer's rank, and taken to credit of 
" Receipts in aid of Superannuation, etc/' Certified lists in Form 125 however 

Articles 047--9&5. 

4*9 1 SERVICE AND OTHER PUNDS. [Ohap. 46. 

will be sent to the Examiners of Pay Accounts at the Presidencies. The 
Military Department will notify its realisations in like manner and pass 
on the credits in its Exchange Account with the Civil Department, India, 
Madras, or Bombay. 

In tho case o Military officers in Civil employ, the Military Account Officer concerned 
will communicate to the C'vil Accountant General tho correct amount of subscriptions 
jviyaMi*, and keep that officer informed of any alteration in tho same. The Civil Account 
OHiot-r will check the correctness of deductions made. If, however, anv Military Officer ques- 
tions the correctness of a claim, he should simply be referred by tho Accountant General Lo tho 
P.iy Examiner concerned, and requested to address any further reference to that officer- 

Loans t,o Mlltiary Officer* hi Employ. 

956. Loans to Military Officers in Civil employ, under the rules of the late 
Madras and Bombay Military Funds, for their own passage to Europe orfor 
tho purpose of bringing out or sending home their families, will be paid by 
tho Civil Department on Warrants issued by the Military Pay Examiner con- 
cerned. Such payments will be debited to " Advances Recoverable " in the 
Civil Accounts, and their recovery watched by the Civil Department. The 
particulars of the payments and recoveries will be reported to the Pay Ex- 
aminer concerned in Forms 1*^6 and 127. 

In the case of an officer transf erred from one Department or Province to 
another before a loan is fully re-paid, the unrecovored balance will be debited 
to the Department or Province concerned to be held by it under " Advances 
Recoverable. " Subsequent recoveries, effected in the Civil Department, will 
bo communicated to the Pay Examiner concerned. 

Recoveries on account of Interest, which should be watched by the 
Military Department, will bo adjusted in the Civil Department under " In- 
terest, " and recoveries in the Military Department on this account will be 
credited to the Civil Department through the Exchange Accounts. These 
recoveries should be intimated to the Pay Examiner concerned by means of 
the Statements prescribed above. 

Recoveries, in India, from Military Officers in Civil employ, of loans paid 
to them in England by the Director of Funds, will also be communicated to 
the Pay Examiner concerned. The recoveries, however, will be finally adjusted 
in the Civil Department under " XXII. Receipts in aid of Superannuations, 
etc., " like other receipts of the Military Funds. Similar recoveries, effected in 
the Military Department, will be passed on to the Civil Department through 
the Exchange Accounts. 

The date for the submission of the returns mentioned above is 15th of the 
second month. 

Payment of Pensions. 

957. Pensions and certain other miscellaneous charges payable out of 
these Funds will also bo finally charged unuer " Superannuation allowances, 
etc., "in the accounts of the Province where paid, care being taken to see that 
the vouchers have been audited by the Military Examiner of Pay Accounts or 
to have them so audited. 

1. Thus, the transactions of these absorbed funds are audited by an Officer in the Military 
Account Department, and adjustments of any short or excess recovery will be made under his 
instructions ; but it is not necessary to cumber tho Military Accounts with any transactions 
which do not originate therein. * 

2. In tho event ^ of excess recoveries being refunded, tho amount paid should be noted at 
foot of tho certified list, and the voucher forwarded therewith. 

Article* 956~-957> 


Indian Military Service Family Penion Regulations. 

958. Under these regulations deductions and donations according (o rank 
must be recovered from subscribers at the rates iixrd in the Military Resolution 
published on page 473 of the Gazette of India for 1881, and in clause 44 
India Army Circulars of 1S91 ; credit will be given in the Exchange Account 
with the Controller of Military Accounts, Bengal, Madras or Bombay Com- 
mand, and a separate statement (Form 125A) forwarded with the Excluuige 
Account detailing the payments of each officer. 

^1. Donations will bo on tered in the same column as subscript ions, but separately. Sub- 
scribers should give in thoir bills all particulars necessary, viz., 

Subscriptions in class as a married subsciiher. 

Ditto ditto for children. 
Donation ditto on marriage. 
2. See the Note under Art. 956. 


Uncovenanted Service Family Pension Fund* 

959 For making proper deductions on account of these funds, the sub- 
scriber alone is responsible; the Accountant General will simply pass on to tine 
Secretary of the Fund a detailed list of the sums received from each subscriber, 
showing in separate columns the sums received, respectively, for family pen- 
sion, for deferred annuities, and for insurance ; the grand total of this list will 
agree with the total credited on this account to the Government of India or 
Bombay, as the case may be. In the case of the Bombay Fund the subscrip- 
tions should be shown in two columns in the certified list, namely, for 
" Widow's Branch " and " Life Insurance Branch, " and the totals of the two 
columns should be separately credited in the Exchange Accounts with Bombay. 

1. Except for the Madras and Bombay FrcsldmcifH, tho detailed lists of receipts in the 
Forest Department will be furnished to tho Secretary direct by tliw Comptroller General in 
the Forest Branch ; but the total amount credited must bo entered in tho certified lists* 
fnrnitJicd by the Accountant General, with a quotation of the number and date oC tho 
endorsement undtr which tho detailed list was sent to the Secretary by tho Forest Branch. 

2. The additional premium dno under Article 841 of tho Civil Service Regulations i* 
collected by the Directors of tho Fund in tho case of tho subscribers to tho Bengal Fund and 
adjusted in communication with the Comptroller, India Treasuries. No refunds of such 
additional premium should be allowed without; tho previous sjuuition of tho Comptroller 
General. In the case of subscribers to tho Bombay Fund the levy of tho additional premium 
due should be watched in the Accountant General's Office. 

8. Subscriptions may be received both in cash and by deduction from pay-bills, but it is 
compulsory on subsciibcrs admitted after 9th September 1879 to pay thoir subscriptions by 
deduction from ^their pay or pension bills; cash payments should be accepted in tho case of 
special subscriptions, such as donations on admission to the Fund or from officers who are on 
foreign service, or who are not actually on duty, i.e., are absent from India, either on leave 
or retirement from the service, or who may have left the public service otherwise than under 
the rules of the Civil Service Regulations on pension or gratuity, and from whom an additional 
premium is leviable. Tho Secretary to tho Fund will furnish the Comptroller General (or tho 
Accountant General, Bombay, for the Bombay Fund) with an annual statement explaining all 
cash receipts of the Fund at Government Treasuries during tho year from officers who joined 
the Fund after Uth September 1879. 

Should an officer pay a larger contribution than the rules of his service 
require, the Secretary to the Fund will, no doubt, advise him ; but neither the 
Accountant General nor the Treasury Officer is concerned in the matter. 

Articles 958-959. 

496 SERVICE AND OTHER PTJffDS. fdhap. 40, 

General Family Pension Fund. 

960. Subscriptions to the General Family Pension Fund are ordinarily not 
recovered by deduction from pay bills, but paid into the Treasury in cash 
.(see Article 5G3). But deductions, if made, must be dealt with on precisely the 
same principle as recoveries for the Un covenanted Service Fund. Every where, 
except in Madras, the vouchers, will be charged net, unless they appertain to 
payments from district Local Funds, and the adjustments made by the 
Accountant General, who will forward to the Fund Secretary a list of the 
amounts so deducted, showing them as received on the first day of the month 
of payment. The lists ot subscriptions received in cash at the several 
Treasuries may be forwarded in original : no copy need be kept in the account 
office, as in the rare case of miscarriage in transit, details can be recovered from 
the Treasury register. 

1. LUhc certified lists on account of the General Family Pension Fund, the subscriptions 
received in r,ish, and those realised by deduction from pay-bills, jhould bo shown separately 
while no date need bo cnti red aguinst the lattei. 

Hindu Family Annuity Fund and Bengal Christian Family 
Pension Fund. 

961. Subscriptions to the Hindu Family Annuity Fund and the Bengal 
Christian Family Pension Fund are received only under special orders of the 
Accountant General in each case. (See Articles 36-1 and 5G5.) 

962. The amounts tendered by subscribers are accepted without check or 
examination, and credited to Exchange Account with the Government of India, 
and a certified list is forwarded to the Secretary showing in separate money 
columns amounts received in cash and amounts received by deduction. 

Postal Insurance Fund. 

963. Premia and subscriptions may be paid either in cash or by deduction 
from pay bills, but all cash receipts take place at the Post Offices only and not 
at the treasuries. Civil Audit Officers have accordingly only to deal with the 
deductions from pay bills. These deductions are to 1x3 credited to Exchange 
Account between Civil and Post Office and detailed lists of these cral its m 
form 127A furnished to the Comptroller, Po&t Office, on the 10th of the 
second month after lhat to which the recoveries relate, the date prescribed for 
the submission of the " Fund Subscription Lists/' No payments on account of 
the Postal In&urance Fund may be made at Civil Treasuries. 

Madras Military Assistant Surgeons* Fund. 

964. The credits are by deductior from pay-bills, and are intimated to the 
becretary monthly by means of certified lists ; and credits in other Provinces 
are passed on to the Accountant Genera], Madras, through the Exchange 
Account. b 



Treatment in Exchange Account. 

965. The credit, in an Exchange Account, of a Fund subscription, must 
always quote the certified list in which the subscription is shown, thus, vide 
certified list of (account officer) for (month). This is especially necessary 
when one account officer passes on to another items included in the list of a 
third office of account. The certified list also should show in what month's 
account the recovery was credited* 

Corrections consequent on erroneous excess credits should be made by 
a deduction from the receipt side of the account instead of by a distinct debit 
on the charge side. The Accountant General should, in the month in which 
the rectification is effected, make a distinct note of the fact, giving full 
particulars, in the Exchange Account, as to the month and the amount of tho 
excess credit, 

Annual Statement of Interest on Service Funds. 

966. A statement of the interest allowed during the year to each of the 
Service Funds is to be submitted to the Comptroller General, the information 
l>eing required by the Secretary of State. It should show (1) name of Fund, 
(2) rate of interest, (8) balance bearing interest at each rate at the commence- 
ment of the year, (-4) total amount of interest including donation paid during 
t'he year, (5) amount paid in excess of interest at 4 per cent. 

^ 1. Amounts paid as donation Jo make up deficiency of interest should, for tho purpose- of 
this statement, be reckoned as intercut ;and Government Securities in respect of winch thin 
donation is paid should be included,, with an explanation, in the " balance bearing interest." 

Articles 965966, 

498 OBJECTIONS ON AUDIT. t Chap. 47. 

Chapter 47. Objections on Audit. 

Objection Statement- 

JForm and Preparation . . 967 

Despatch 000 

Disposal on return . . . 970 

Auditor's Responsibility . . 971 

Retrenchment slip . . . 972 
Objection Book 

form and Contents . . .974 

Advances Recoverable . , . 976 

Suspense Account . , . 979 

Awaiting Clearance . , . 9St 
Service Payments for Recovery 


Adjustment Regivler . . , 984 

f> recoverable gums , . . 989 

Jtreocrrtes of overpayments . 99O 

Closv-g of Objection Book . 994 

Broadsheet of Balances . .095 

Watching and Testing 

Response ilit $ of Accountant General P9 

Absttact of Objection* , . . 997 

Quarterly Review .... 999 

List of ^utafandinas . . . 1000 

Annual Report JOOt 

Combination oE Objection 
Statement and Objection 
Book 1002 

Objections for want of higher 

sanction 983 Annual Review of the Working 

ofTioasuries .... 10O3 
Report on Defalcations . 1003 A 

Objection Statement. 

Fur ut and Pri'parattuti. 

967. The district auditor, at the time of dealing with tho accounts or 
vouchers, should have an objection statement (Form 1-28) before him, in which 
he should enter all objections, directions, or enquiries arising upon the accounts 
or the audit. Objections on audit are most conveniently stated at the same 
time as they are inscribed on the audit enfacemcnt, and while they are still 
fresh in the auditor's mind. It is not obligatory on the Accountant General to 
make the Treasury Officer the channel of communication with other officers. It 
has been found that in most cases the objections can be removed far more expedi- 
tiously and satisfactorily by dealing with the disbursing 1 or other responsible 
officer direct, and only calling on the Treasury Officer to act when a recovery 
from bills becomes necessary. Objections can be communicated to responsible 
officers in special printed audit memoranda and other half margin forms, and 
an immediate reply obtained on the original paper. But all objections, com- 
municated direct to the responsible officers in this manner, as well as those 
communicated to the Treasury Officer through the objection statement, should 
be entered in the objection book. A Check Number Book should be kept up 
in each audit section showing the issue, return, and disposal of these audit 
memoranda and other half margins. 

968. There should be two objection statements for each month, one having 
reference to the first list of payments (which ought to reach the Treasury 
Officer before the end of the month, so as to guide him in his next month's 
payments), and one to the second list and the cash account, and the auditor 
will be responsible for seeing that the objections which arise upon that part of 
the audit work which he has transferred to another section of the office 
(Article 724) are duly entered in the statement before despatch, unless a 
separate objection book is kept up by the other section. 

1. Receipts entered in the objection statement will, of course, have the second column 
(lor number of voucher) blank. The words " and of the cash account" should be struck out 
of the heading of the objection statement on the first list. 

Articles 967968. 

Ohap. 47-1 OBJECTIONS ON AUDIT. 49i) 


969. Each objection statement will go out in original, under the signature 
of a Gazetted Otfieor, after the review of audit, and objection prescribed by 
Article 730. Before despatch (which must not be delayed) its objection muvt 
be neatly posted into the objection book (Form 130) by the district auditor. 
Each Superintendent hhould keep a memorandum book for note of the objec- 
tion statements which ho passes, should daily ascertain from the dewpatcher 
that all have ^one out, and bhould take precautions to secure the entry in the 
objection book of all the items in the passed statement, whether or not thtir 
amounts are carried into any money column. 

L Mere instructions for fniiwgiwlaneo ncod not l>o copied into t-ho objection hook, 
Any now procedure laid down for general observance should, however, he communicated by 
general letters and not in isolated objivtion statements. 

970. The return of the objection .statements must be watched for with 
equal care. They are due to be returned a week after receipt by the Treasury 
Officer, and he should not be allowed to keep them back on the ground that 
one or two of the objections require further enquiry. These can be extracted 
for separate disposal, while the other items are replied to. The orders enforcing- 
the Treasury Officer's duty in the matter of objections are very [leremptory (HCO 
Articles 15 and 16) ; and tho Accountant Oeneral must remember that he is 
responsible for seeing that the Treasury Officers carry out his instructions. The 
Finance Detriment has ruled that his " objection must prevail absolutely and 
immediately, over every authority under that of the Local Government ; and, 
if the Local Government overrules an objection by the Account ant Geiieial' 
even temporarily, " reference should be made to the Government of India. " ' 

Autli tvr's Resign 

971. The district auditor is responsible for the disposal of the objection 
statement when returned, and when a recovery is ordered, or a sum is charged 
under advances recoverable at the personal debit of a named officer, he is 
responsible for following up the item and watching its recovery. Though the 
officer concerned be transferred to another district, the item will not be 
removed from the objection book of tho old to that of the new district, but a 
note of the transfer will be made ; it will, of course, be noted on tho last-pay 
certificate by the Treasury Officer whom he leaves, and may also, with 
advantage, be notified by an 8vo slip to the one who will pay him in future*. 
On the occasion of a transfer of a Gazetted Officer against whom an order of 
retrenchment has issued, the Gazetted Officers' auditor (if their bills are 
audited by a separate group) should ascertain what amount is still outstand- 
ing, and should despatch the 8vo slip of warning to tho new Treasury Officer. 

^1. If it be necessary to muka a recovery from an officer who lias passed under thu jurih- 
diction of another Accountant General, warning should be given on the last-pay mtlnVat ft 
or by a special letter if tfye certificate have already issued. In snob cases the objection should 
be entered both in the objection statement and the objoeticn book, T>nt with note that rornusi- 
tfon for recovery has bi-en sent to the officer's new province, 

f 869871. 

600 OBJECTIONS ON AUDIT. [ Chap. 47, 

Retrenchment Slip. 

972. When it is considered necessary to order the recovery of any errone- 
ous payment, the Accountant General should send warning to the officer or 
the head of the office concerned 1>y an 8vo slip in Form 129 in which the 
ground of the retrenchment should be clearly stated; and in the outgoing ob- 
jection statement reference should be given to the warning slip so sent direct. 
This slip will give the officer retrenched an opportunity of forwarding to the 
Accountant General an explanation which may cause the recovery to be dis- 
pensed with. The withdiawal or modification of an order for recovery should 
be communicated both to the Treasury Officer and the officer concerned. 

1. Ordinarily, all personal claims should be audited finally within six months of the date 
of payment, aiid an account ofhVor should not, without first obtaining the sanction of the 
Local Go /eminent, i-sne an order for the recovery from any officer of pay or allowances 
erroneously drawn more than six months before the issue of the retrenchmen L order, unless 
the payment has been challenged within that period. *Tho Local Government has the power 
of remitting disallowances of this nature by audit officers (vide Article 27i>A of the Civil 
Account Code). 

2. For withdrawal of an objection, Form 129 will answer with ono alteration; for 
" Pleaso recover," etc., in the heading will be substituted " Please regard as cancelled the 
objection noted below." No explanation will be necessary, and therefore the words "For 
explanation, see reverse," may be omitted. If, however, an objection be only in part with- 
drawn, the heading will be altered only by addition of the words " Instead of ft 

as already ordered." The Treasury Officer will return all slips modifying or withdrawing 
orders for recovery along with the original orders in justification of his action in the matter. 

973. On like slips should be notified short ]>ayments or over-deductions; 
they should be npted, too, for future guidance in the objection statements, but 
need not be entered in any money column of the objection book, for the audit 
department has done its duty when it has warned an officer that he has a 
further claim, and cannot compel him to prefer it. 

Objection Book. 
Form and Contents. 

974. The objection books (of which there must be one for each Treasury 
or Departmental Account) are the permanent office record of entries which 
have been made in the objection statements prepared upon the examination 
of each list of payments and of the cash account. But, besides these objec- 
tion*, it contains also note (1) of all amounts charged under advances Recover- 
able, (2) of all amounts credited or debited to Suspense, and (3) of items 
adjusted but not cleared, even though not objected to. It is in Form 130, 

A , ,. having the heads noted in the margin, of which 

Advances recoverable^ the firgt twQ haye corresponding lodger headg . 

Suspense account | CKar ^ og * the others have not. Entries pertaining to two 

Items adjusted but awaiting months' accounts should not be entered on the 

final clearance. f ame page, though, of course, where objections 

cover paymcnts re " are numerous, those of one month may occupy 

more than one page. 

1. Where contingent, Gazetted Officers', or other bills are and'tid by separate sections, 
{separate objection books may be kept in such sections, either by the district, the division, 
or the Province. 

Chap. 47.3 OBJECTIONS ON AUDIT. 501 

975. Every objection should be described in such a manner as io obviate the 
necessity of any further reference to the voucher for information. It will 
generally be found that each can be stated in a single lino ; if more space be 
taken, it will be well to rule a line across the adjustment columns, in order 
that each adjustment may be more readily seen. The amount of entries which 
may not require action of the Treasury Officer, though noted for his future 
guidance (e.g., overcharges of fund subscriptions or income tax), should not 
lx? posted in any money columns, and the money columns under " Mode of 
adjustment " may be scored through. 

Advances Recoverable. 

976. Under advances recoverable, will appear moneys advanced for mis- 
cellaneons purposes under sjxx'ial authority and recoverable in cash, and sums 
overpaid on vouchers other than those for service payments. Neither loans to 
Municipalities or private persons made under orders of the Supreme Govern- 
ment and bearing interest, nor advances to cultivators (takdri), nor advances 
for rest-oamps (bardasht-khana), nor permanent advances, nor special classes 
of advances, need appear here, as they are recorded in separate registers. Pay- 
ments made on account of Government expenditure must nerer be held under 
" Advances Recoverable/ 1 on the ground that further proceedings in audit are 
necessary for their final admission ; the head will cover only items which 
are from their inception debts due to Government by assignable individuals, 
recoverable either in cash or by deduction from personal allowances. Per- 
sonal allowances of any kind in respect of an assignable period paid before 
they are due are charged to the same head as when paid after they are due. 

1. If large or frequent advances arc maclo Tinder the operation of any general rule., tlie 
Accountant General should arrange a special procedure for tlioir audit, ohservatkm, and 

2. Advances for compensation for land should he debited to " Advances Keeovorablo '* and 
retained under that head until receipt of vouchers in form C, CC, D or E (vide Appendix 
C, Vol. I), when the amounts should be transferred to the debit of the departments con- 

977. This column will show also advances made elsewhere (Article 759)and 
advances which enter through formal transfers in account; the entries will 
thus differ from those of the Classified Abstracts by the amounts of these two 
classes, though the Provincial total of tbe Broadsheet will agree with that of 
the detail books including transfers. 

978. After the objection books for March have been closed and their balan- 
ces carried forward in detail to the forms prepared for tho new year, it may be 
found necessary in the March final accounts to make adjustments under the 
heads " Objection book advances " and " Objection book suspense account." 
I n opening the objection book for the new year, separate pages should be 
provided, after the pages containing the entries of the outstanding of the pre- 
vious year, to record the objections raised in March final under the above 
heads. Similarly, in the adjustment register there should be a separate page, 
or pages, for the record of adjustments made in March final in respect of ob- 
jections raised in previous years. The entries in these records should be 
totalled monthly at the time of closing the objection bookor the month, and 
the net % debit or credit resulting therefrom should be worked out and added to 
or deducted from the balance of the objection book for the month then closing 

Articles 975 W8. 

602 OBJECTIONS ON AUDIT. [Chap. 47. 

in a separate entry at foot of the objection book, so as to work out the correct 
balance of objections to be reported to the Comptroller General in the monthly 
state of audit. When the accounts for March final are closed, the separate 
objections and adjustments referred to above should be totalled and the totals 
posted into the.March final column of the Broadshoet (see Article 995) for the 
past year and the correct closing balance worked out. The difference between 
these totals should also be added or deducted, as the case may be, at foot of the 
March objection book for the past year, so as to make its balance agree with 
the Broadsheet and the Ledger. This agreement should be made and certified 
to by the Superintendent. 

Suspense Account. 

979. Under " Suspense account " are provided two columns, '.*., one for 
credits and one for debits, but no item should be taken under this head except 
with the special sanction of the officer in charge : 

(a) In the former will appear only sums shown for credit to a debt 

head, but imperfectly described. A service receipt, of which full 
particulars are not given, must be taken to credit of the minor head 
" Miscellaneous/ 1 * under the revenue head to which it appears 
to belong. But such items must be most rare ; nor does the fact 
that they have been so credited, and included in the aggregate re- 
ceipts of the month, relieve the Accountant General of the duty of 
ascertaining by correspondence what their real nature is and of 
transferring them to credit of the proper head by debit to the one 
originally benefited ; they may be made the subject of special corre- 
spondence with district officers but must, in all cases, be noticed 
in the objection statement, and their amount entered in the column 
of the objection book headed " Items adjusted but awaiting 
final clearance/' 

(b) In the debit column will appear items of charge for which such 

particulars are not given as will enable the account office properly 
to classify them ; it is hardly necessary to say that a debit under 
this head so caused reflects discredit on the Treasury Officer con- 

980. Further, the debit column will accommodate charges written back on 
disallowance from Accounts Current, yet not susceptible of final adjustment 
against some other head. 

Kerns Adjusted but awaiting clearance. 

981. The third head will contain those items to which technical objection is 
taken, unexplained receipts (see Article 9 79 (a) ), payments on abstract contin- 
gent bills not covered by countersigned bills, and in fact, all items which 
cannot be finally admitted in audit. It will be observed that this column has 
no corresponding ledger head, and consequently any item which appears in it 
must have been taken to some prescribed head of account, the entry here being 
nothing more than a reminder that it has only been provisionally adjusted. 

1. If extract registers of deposit receipts do not arrive in time for audit before closing 
the objection book the amount shown in the cash account should be noted in the third column 

Article* 979981. 

Chap. 47.] 



of the objection book ; but no entry need be made in any money column. When registers 
of payments are not forthcoming, their amounts should bo dealt with in the same manner, 
Particular care must be taken to write off these objections when tho registers are received. 

2. Cash remittances, even though a complete voucher is absent, should not bo ^ entered in 
the objection book ftt all, as a separate register is provided for fhcm. Deficiencies in such 
remittances will, however, coma m ordinary course into tho objection book as '* Advances 
.Recoverable " (see Article 664). 

3. If an item is supported by a voucher imperfect only in that it requires, and does not 
bear, a stamp, it should be entered in the objection book and statement : but no amount need 
appear in the money column. 

4. Amounts expended in excess of tho Budget allotments should not ho entered in tho 
money column except m the case of excesses over Contract Contingent grants. A report on 
excess expenditure in district detail embodying every item in the Classified Abstract in which 
the disbursing officer has exceeded the allotment placed at his disposal, should bo submitted 
to Government} and the items then removed from the objection books. It will rest with tho 
Government to pursue the subject with the disbursing or controlling officers. In the case, 
however, of excesses over Contract grants, the specific; sanction of Govern n> en t to the oxcowea 
should be obtained before the amounts are removed from the objection book. 

5. No amount should be shown in the money columns of the objection book, if tho objec- 
tion takes the form of a simple direction for tho future guidance or of a call for a document, 
tho absence of which is not likely to affect the amount admissible. 

Service Payments for Recovery. 

982. In. the last column will appear all sums taken against service heads 
for which orders of recovery have issued. For, when a payment is made on 
account of a completed service on a proper voucher, the fact o the payment is 
not altered because some portion of it may have been overpaid. The payment 
must be accepted, and must be recorded as a charge against the grant for 
which it was made ; but at the same time it should be recorded as under 

1. The amount of gratuity to bo refunded by a person ro-cmployod (Civil Service Regu- 
lations, Article 565) should be noted in tho audit register as well as in the register of pension 
contributions, Form 121. .Recoveries will betaken at once to " Superannuation Contributions/' 
although the gratuity may have been paid under tho orders of, and from a Treasury belonging 
to another Government. 

2. Advances made in England to officers returning to duty are treated as final charges 
in the Homo Accounts, and should, therefore, bo noted in this column for recovery. (See 
Article 762.) 

Objections for want of higher sanction. 

983. One special register for the whole Province will be kept in the follow- 
ing form for objections taken on the ground that the sanction of the Local 
Government or the Government of India is insufficient (see Articles 277, 278, 
and 7I, notes) : 

Register of items under objection pending sanction of the Government of India 
or of the Secretary of State. 

Description of 

Account and 
month in 
which it 

Reason of 

ity re- 




Initial! of' 










Article* 982 v83. 

501 OBJECTIONS ON AUDIT. [Ohap. 47. 

Adjustment Register* 

984. As the objectionable items are adjusted in whole or in part- 
Advances, by credit to advances recoverable ; 

Suspense, by credit or debit to that head ; 

Uncleared items, by being cleared ; 

Service payments for recovery, by recovery, or by removal of the 

objection ; 

the adjustment is to be posted in the adjustment register (Form 181), and 
also against the original item in the objection book. 

985. The mode of adjustment adopted with reference to each item will be 
shown in the column " How adjusted/' and the Superintendent or Assistant 
Superintendent will initial each entry in proof of his having examined and 
found it correct in every particular. 

1. If an advance or suspense item charged in district A is recovered in district B, the 
adjustment of it must bo recorded in the adjustment register and objection book of district 
A only. Tins is another source of difference between the objection book and the classified 
abstract -vi-le Article 977. 

986. In the objection book, in the columns of amount under " Mode of ad- 
justment," will be entered each successive fragment disposed of ; each entry 
in the adjustment register must have its distinct answering entry in these 
columns, and both entries will be initialled by the Superintendent at the same 

1. In the caso of objections against which no amounts are entered in the money columns 
of the objection book, no entries should be made in the adjustment register. 

2. The entry in the objection book of each adjustment may bo certified by the initials of 
the Superintendent, provided that the entry is made in the adjustment register clearly ; and 
in all cases in which the order communicating the objection has not been fully complied 
with, on the authority of an order signed by the Gazetted Officer in charge ; the Gazetted 
Officer will, of course, review, not only the objection book, but also the adjustment register at 
frequent intervals. 

987. If, in the case of items awaiting clearance, a real objection is after- 
wards found to exist (e.g., recovery is ordered of part of the charge), only the 
part cleared will be entered, and the rest will still remain outstanding till dis- 
posed of. Care must be taken that the real objection when found is duly com- 
municated to the Treasury or other officer, and noted in the objection book below 
the original objection or as a foot note of it. 

988. But if the explanation of the item shows that it belongs to the "Ad- 
vances Recoverable " or "Suspense " class (e.g., a deposit repayment is ob- 
jected to for want of a voucher, which, when it is received, turns to be for 
a less amount than the charge), the item will be adjusted so far as regards the 
column "Awaiting clearance," but again be brought on the objection book, in 
the new month, under ^Advances Recoverable/' or " Suspense*'; reference will 
be made both in the adjustment and in the new objection to the transfer entry 
by which the amount is charged to the new head. 

Article* 984988. 


989. Any of the officers named on the margin has power to write off, with- 
A Civil Accountant ? u * reference to higher authority, &ums, not exoewl- 

General or Comptroller. ing one rupee in each case, which from any cause may 
xv A S'?v ta i\7 ? on ml hl have become irrecoverable, or in his judgment are such 
mint P as Shouia be W* 9 ** thou ^ h no . fc <*>wi by ordinary 

An* Examiner of Public rule - He mav also W1>itie # similar bums, above cue 
Works Accounts in. charge rupee and not exceeding ten rupees in each cose, when 
of an Account Office. he is satisfied that Government would on reference 

Comptroller of the Post sanction such a course, but he must report these items, 
u . ia excess of one rupee, in half-yearly statements for 

the periods ending 30th June and 31st December, to bo rendered to the Prov- 
incial Government for Provinci il items and to the Government of India for 
Imperial items on or before 1 5th July and 15th January respectively. A 
register will be kept in each account office for these items, shown)"- (1) 
the account in which the item is charged; (2) its description j (3) amount- 
(4) reasons for admitting the item ; and (5) the order and signature of the 
head of the account office. The half-yearly statement to bo submitted to Gov- 
ernment will be an extract from this register of the items exceeding ono rupee. 

m 1. Military account officers have gieater powers, wider departmental ruks. Hum tlioao 
givea here to other aeuouut oiticers. 

Recoveries of Overpayments. 

990. Recoveries on account of overpayments will ordinarily be adjusted by 
dtdactions from the current year's charge under the detailed head previously 
cverchaiged. Recoveries on account of overpayments in a pievious year will 
however, be specially dealt with under the orders of the head of the Account 
Office if the amount of any single item exceeds ft 50 1), or if their a^-re^to 
exceeds the current year's charge. to 

991. Cancelled. 

992. If a recovery be made by short payment of an item chargeable to the 
same detailed hod no ^ adjustment is nece^ary, the sbort payment and short 
charge m the Classified Abstract and the detail book on tho later voucher is a 
set-oft against tho excess payment and excess charge on the earlier. 

u 992 ^ Ifarecover ybemadein cash or by short payment of an item not 
chargeable to the same detailed head, it will be taken u/ tho first instance il 
BeooyerieB of Service payments " and appear under that head in the classified 
abstract and the detail book Hence through the medium of the taufabS 
it will pass to credit of the detailed head of charge which was over debited in 
the first instance. There should be only oue tiausfer en'ry eadi month for 
adjusting the recoveries of each district. u>m,a 101 

993. Cancelled. 

Closing of Objection Book. 

m J; 94 ' i^ cle f^ atch of the objection statements on tho second list of iiay- 
beTtal! 1 t ^^ llc ^ t -* 1 oeyoduniii.m the objection book e h!Jd 
be totaled , the balance of past months should be added, the totals of adjust- 
ment should be n ade ! ahe adjustment register and entered in the objection 
book, and the balances be struck. The Superintendent will si ff n the certiTieate 

Articles USD- ML 

506 OBJECTIONS ON AUDIT, [Ohap. 47. 

at foot o the page or last page of the objection book for each month; which 
will be closed and balanced on the 29th of the following month. 

1. Tho difference between the totals under "Advances recoverable " in the objection book, 
and in the Classified Abstract is explained in Article 977. In the s^me way, the totals under 
suspense differ by the items written back on disallowance from Accounts Current (Article 980). 
There will also be differences when an item adjusted in the accounts of one dwliiet is entered 
in the adjustment register of another (see note 1 under Article 985). The Superintendent 
will sign the certificate after personal inspection of the adjustment register of the other 

2. Tho outstanding balance in each column of the objection book is to bo carried forward 
from month to month and from year to year. 

3. The Comptroller, India Treasuries, is allowed one month extra for closing his objec- 
tion books which should be closed and balanced on the 29th of the second month. 

Broadsheet of Advances and Suspense. 

995. A Broadsheet in Form 132 is maintained of the debits, credits, and 
balances under the heads, " Objection Book Advances " and " Objection Book 
Suspense Account." Tho debits and credits are posted monthly from the 
objection book and adjustment register, and their Provincial totals are agreed 
monthly with the postings in the ledger. The opening balances are brought 
forward from the past year's Broadsheet after the correct balances are worked 
out in it in the column for March final, as stated in Article 978. The monthly 
balances in the new year's Broadsheet can then be struck, and will agree with 
the ledger balances month by month. 

As the original entrips under " Suspense Receipts " are wholly unconnected 
with the original entries of charges under suspense, there should bo one 
Broadsheet, for suspense receipts and one for payments. All the balances 
shown on these Boardsheets should, for purposes of verification and control, 
be resolved quarterly into the items of actual transactions, which should bo 
reviewed by the Gazetted Officer. 

1. The general account of " Advances Recoverable " and " Suspense " upon the Ledger 
should be broken up into as many detailed heads as are convenient for the purposes of audit 
and account. One of these heads should be * Objection -book Advances " or " Objection-book 
Suspense," and the balance of it should bo agreed with that of the broadsheet made up as 
prescribed in the rule. 

Watching and Testing. 

Responsibility of Accountant General. 

996. 'Hie objection books must be very closely watched, both by the Super- 
intendent and by the Gazetted Ofliccr. Ilio Government of India has ordered 
that they shall receive constant attention from the Accountant General or his 
Deputy, and declared that it will " hold both especially and personally respon- 
sible " for this duty, and, in order that it may be able to watch their discharge 
of it, requires that an annual report on outstanding be submitted to the Cen- 
tral Office of Account. An objection once entered in the objection book can be 
removed only under the initials of a Gazetted Officer or of a Superintendent 
or Assistant Superintendent, even though the objection statements have not 
been actually despatched. 

Articles 995996. 

Ohap. 47.] OBJECTIONS ON AUDIT. 507 

Abstract of Objections. 

997. An abstract in Form 133 must be attached to each objection book- 
The previous year's balance posted in the first column on the opening of the 
book will be the preliminary balance in last year's abstract as detailed in the 
list prescribed in Article 1000. Later on this will be corrected in red ink into 
the March final balance as worked out in last year's objection book and ab- 
stract of objections. The other entries in the first column will be made at tlie 
closing of each month. The adjustments of each month should be distributed 
over the periods of objection from the information in the adjustment register, 
and posted in the proper line at the time of closing the book for the month. 

Quarterly Review, 

998. As soon as the last objection statement for the quarter is received 
back and disposed of, and this should always be within four weeks from the 
date of issue of the objection statement, all the objections taken during the 
quarter which are still outstanding, should be collected in a quarterly review 
statement of the same general form as the ordinary objection statement with 
additional columns. This review should be in two parts, the first consisting of 
items, the clearance of which depends on the Treasury Officer carrying out the 
orders he has received from the Accountant General, and the second, of items 
for which the Treasury Officer is not responsible, i.e., is not at present required 
to take action, although a little later the objection may take the form of a 
retrenchment order and pass into part I, and with regard to which the re- 
sponsible officers have been addressed direct by the Accountant General. To 
this review, which is limited to the last expired quarter, should be attached 
a supplementary review bringing together in the same way all outstanding 
items up to the end of the previous quarter, >., the quarter preceding the last 
expired quarter. These two reviews together will contain a complete survey of 
all the outstanding^ of the district of every kind, whatever be the date of the 
objection. ^ It will be the duty of the Gazetted Officer to look into these re- 
views carefully, and to see that the order passed on each case is clear and 
final. It may not be absolutely necessary to send the Treasury Officer the 
second part of these reviews, although it should be frequently convenient for 
the Treasury Officer to know the nature of the irregularities which other 
officers of his district have committed in their transactions with the Treasury, 
but it is indispensable that the Gazetted Officer should specially survey all these 
outstandiugs in a Broadsheet once a quarter, as he is directly responsible for 
regulating the action required from the office for enforcing obedience to audit 
instructions and compelling e|rly adjustment. The quarterly review, with its 
accompaniment, should be sent to the Treas-ury Officer with a printed letter 
directing attention to the necessity for prompt action. The reviews, unlike 
the objection statements, should be retained by the Treasury Officer, as the 
office copies are available in the Accountant General's Office. 

999. In this way eveiy item outstanding in each district will be brought 
regularly under the Gazetted Oificei's notice not less frequently than once a 
quarter, and he should keep by him a consolidated list in suitable detail of 
every item left unsettled for six months, so as to have the contents of the 
objection books more than six months' old continually under his eye. It is to 
be clearly understood that the Government looks to the Gazetted Officer and 

Articles 997999. 

608 OBJECTIONS ON AUDIT. (Chap. 47* 

the Accountant General, and not to subordinate officials for the progress of 
adjustment, and that ujiremittting personal attention to this duty on the part 
of the Gazetted Officer is indispensable. 

List of Outstanding*. 

lOOOt A list must be made up annually for each district or sectional 
objection book, of all the items outstanding t the close of March, arranged 
in chronological order (that is, in the order in which they appear in the objec- 
tion book) and in the same form as the objection book. The total of each 
district list should equal, and must bo compared with, the balance brought out 
at the bottom of the column for preliminary balance in the abstract prescribed 
in Article 997 in the objection book, and the comparison should be made and 
initialled by the Superintendent after agreement of the advances recoverable 
and suspense balance with the March preliminary balance in the Broadsheet 
mentioned in Article 995. 

The list should be inserted into the new objection book as part thereof. 

Annual Report. 

1001. The annual report required by Article 996 should be compiled from 
the lists of outstandings described in the last two Articles, and should exhibit 
the outstandings not fully adjusted on Hist July, those for the last year being, 
however, entered in a lump sum under each column without any detail. The 
compilation of the report may be taken in hand on the 21st July, and it should 
be despatched to the Comptroller General not later than the 10th August ; it 
should be prepared in Form 134 (in which a few entries are made by way of 
example). The outstandings of all districts and sections for each year should 
be brought together, and the names of the districts, etc., entered in the state- 
ment in alphabetical order. Full details should be given of the items under 
the heads " Advances Recoverable '' and " Suspense Account f but all iteir s 
of a similar nature in the column " Items awaiting clearance " and " Servi< e 
payments for recovery " should be grouped together, and the annual total t 
entered in the manner indicated in the form. The outstandings of each 
district or section should bo totalled separately under each year. 

The fatatement should be accompanied by a Broadsheet in Form 1&5, 

Combination of Objection Statement and Objection Book. 

1002. An alternative plan by which the objection book is replaced by the 
file of original objection {statements on their return from the Treasury has been 
tried with success in the Punjab, Madras and Berar, and it may be adopted by 
any Civil Account Office at its option. 

The objection statement is drawn out in Form 136, which adds to the 
ordinary objection statement the adjustment columns of the objection book. 
It also contains on the final sheet of the objections on the second libt of pay- 
ments the closing entries of the objection book. 

As under this plan the objection statement must contain all the objections 
hitherto entered in the objection book, even objections for uant of detailed bills 
Articles 10GO1002. 


and those communicated to, the officers concerned by separate audit memo- 
randa should be included in it. 

1. This scheme need hot be applied to objections raised by Special Audit branches, (e, g. t 
Grazetted ard Pension Audit), or DJ the Account Current branssh where district arrangement 
8 not observed. 

Every adjustment should be recorded at once in the adjustment register 
and also in the objection statemait. If, however, any adjustment cannot be 
entered simultaneously in 'the latter owing to its not having been returned 
by the Treasury, a distinguishing mark should be placed against the item in 
the adjustment register, in order that the record may be copied into the 
objection statement on its return, 

The abstract of objections (Form 133) will be maintained under this 
alternative plan also, and from it taken the total amount of objections 
outstanding to be reported to the Comptroller General in the monthly state of 
audik. Thitfabstract and the adjustment register will be closed on the &9th 
of the month as laid down in Article 994. The closing entries will be made 
into the final sheet of the objections on the 2nd list of payments on its ^return 
from the Treasury. 

Annual Review of the Working: of Treasuries. 
1003, A review of the working of Treasuries is to be submitted to the 
Local Government and the Comptroller General not later than the 81st May 
each year, and will be a short history of the working of each Treasury in con- 
nection with the account office for the past official year. It should be in detail 
of 'treasuries, and the remarks on each should commence with number of the 
.officers in charge* during the year. Then should follow a brief criticism of the 
working and notice of the chief irregularities. The review should deal with 
the working only, as it affects the account office'; remarks on the administration 
of Treasuries or on the personal qualifications of officers in charge being 
strictly avoided. 

1. To aid in its preparation, note-book should be ke^t by each Superintendent in the 
Treasury account branch, in which any noteworthy.irregularities of each Treasury should be 
noted as they occur,; the irregularities noticed by other branches of the office bayi'g also 
entered in it. At the close of the year this should be submitted, along with a short note by 
the Superintendent, to the Gazetted Officer in charge for the compilation of the review. 

Government, and it is for the Local Government to take action or not on the^report, as it 
thinks fit. 

Report on Defalcations. 

1003A, On receipt of a report on defalcation .or ^loss of public money 
(Article 20), the Accountant General should call for su6h further information 
as he may require on the subject and will carefully examine the case, and 
ascertain if the defalcation was rendered possible by any defect in the rules or 
if it was due to neglect of rules or want of supervision on the part of the 
Treasury or other authorities. He will then report the result of such examina- 
tion to the Local "Government who*will not issue final orders on the subject 
till after the report has bee a received; 

Articles 1003--1003A. 



C Chap. 48 

Chapter 48, Classified Abstract. 

Form of Abstract 
Heads of Classification 
Detailed Heads 
Procedure in Posting 

Quotation of 
Eund Deduction* 
Test of Totals . 



Procedure in Posting continued. 

Completion of Receipts t ' . 10 IS 

Abstfbot of Totals . . . 1O14 

Balances' .... 1015 

Examination . . , . 1016 

Completion of Abstract . . 1017 

[Tins chapter does not, for the most part, apply to Kadras where classified accounts are still 
received from Treasuries. J 

Form of Abstract. 


1004, The Classified Abstract, in \vhich all the particulars relating to the 
accounts o a Treasury for one year are from month to month collected, is 
composed of several parts 

1st, on the receipt side 

(1) A general statement of account, showing the opening balance, receipts, total expen- 

diture and closing balance of tho Treasury as per Classified Abstract. 

(2) An offic^ memorandum*, showing by whom and when abstracted, by whom and when 

examined, when made over to the compilation department, by whom and when 

(3) A detail of receipts, In vertical columns, for each month, with . progressive totals 

after 4, 6, 8, 10, and 12 months, the first column shewing the Budget Estimate- 
for the year. ( The lower part of the page is kept blank for record of the detail of 
items composing a single entry, when the number is too large to admit of quota- 
tion of the itoms and of transfer entry numbers in the allotted apace. 

(4) Pages st apart for detail of subscriptions to the several funds, showing month of 

credit, name, and designation of subscriber, period, and details of subscriptions, 

(5) Schedules of advances recoverable, suspense account, and permanent advance*, 

showing month, nature, and, amount. 
(6f Schedule of recoveries of Income Tax. 

(7) Schedule of recoveries from payment vouchers. 

(8) Abstract of receipts -by- Major heads, 

2nd) on, the disbursement tide 

(9) Detail of disbursements in vertical columns, of which the first shows Budget grant, 

while subsequent ones show months (divided for first and second lists, with space 
roi quotation of vouchers) and progressive totals ae above under (3). 
(10) Abstract of disbursements by Major heads. 

^^fTf^ (3)> (8 !'. ( ? )f and ( ~ 1Q) aw columT)s or P stin e transfer8 > 80 * 

et total of the year, which passes into the account. 

Heads of Classification. 

1005, The list of Majot and Mtoor^heads of classification prescribed for 
observance <will be found in Appendix P. In this list the names of the Minor 
heads are stated once only ; but it is to be undorstood that when there are 
Articles. 1004 1005. 


within the limtts o the same Minor head items that are Local, as well as items 
that are Imperial or Provincial, then, for all purposes of the accounts, the 
Minor head must be separated into two sections, as 

Miscellaneous : Land Revenue. 
Miscellaneous : Land Revenue Local. 

Changes of classification made by the Government of India ate ordinarily 
communicated to Local' Governments and to, the account department simulta- 

1006. The classification in the public accounts has closer reference to the 
department in which .the revenue or expenditure occurs, than to the object of 
the revenue or expenditure, or the grounds upon which it is sanctioned. 

Thus, when Collectors were told to keep rain -guages and report rainfall, the expenditure 
"was declared to be Collectors' contingent expenditure under '* Land Revenue," Collectors' 
establishments and not " Meteorological Boparfcment." So when the Education Department 
was directed to arrange to loach Patwaris the elements of surveying, it was ruled that the 
charge came under "Education, "and not undrt- " Land Revenue." When the Government 
entertained Counsel to watch a law suit in which they were politically interested, the 
Accountant General was directed to charge^ " Law Officers," and not " Political." So also, 
when a Port Officer was entrusted with certain magisterial powers connected with his Port 
duties, and allowed a clerk for the duties thus falling on him, the clerk's salary was reckoned 
as a Marine charge, and not taken to Law and Justice. On the same principle expenditure 
on public works by the Public Works Department has to be charged in their own account*, 
and may not be passed on for charge in the Civil Department against the department 
benefited by the expenditure. 

1007. Exact uniformity in nomenclature and (subject to differences of 
distribution between Imperial, Provincial and Local) in arrangement, in Major 
and Minor heads, must be observed : no Minor head may be introduced without 
previous sanction of -the. Comptroller General ; and, if any be omitted from 
any forms or statements because it is not used locally, special watchfulness is 
necessary to prevent wrong classification of unusual items. 

Detailed Heads/ 

1008. With regard to detailed entries, however, the Accountant General 
has wider discretion ; although he may not transfer one to a different minor 
head from that under which it appears in the list, nor alter the arrangement, 
he need not open all the prescribed ones, or he may open more j- only for the 
sake of uniformity he should consider whether one of the heads recommended 
does not represent the one he desires to use, and, in subdividing 1 one when 
printing new forms, he should bring the- new one in, next a,fter the head from 
which he is separating it. 

1. Any alterations proposed to be made in the printed heads should, with necessary 
explanations, be communicated to the Comptroller Generaljwhen the new forms are being sent 
to press. 

2 At Bombay a separate detailed head may be opened trnder each minor head for pay 
merits of leave allowances, etc., to officers of other provinces. 

Procedure iii Posting:. 

1009. The district auditor, when he lias completed the audit of the vouchers 
with which he deals himself, will recover the pension and gazetted officeiV 

Articln 100,6 10*9 ' 
G g. 


pay bills from the auditors in those sections, arrange all *the vcWhers belong- 
ing to the current list of payments in order of major and minor heads, com- 
pare them again with the list, and proceed to post the classified abstract. 
The receipt side must be $ posted from the original cash account, which should 
be examined as to correctne'ss of form, method of entry, and verification of 
balance, the remarks column being also filled tip with the neceosary notes of 
classification, and be initialled by. a gazetted . officer before it is .posted into 
the classified abstract . 

1. It is intended that the audit of vouchers should precede their entry in the classified 
abstract. This procedure should bo departed from only under special circumstances and with 
the express sanction of the Accountant General in each case. 

2. After the classified abstract has been posted, the vouchers will be filed, there being a 
ieparate file for each class or classes of vouchers, which have the same period prescribed for 
their retention (Article 1703), so that there may be no difficulty in dc**ruyirtg them after the 
prescribed time, 

Quotation of Pouchei*. 

1010. In abstracting payments, the number of each payment voucher must 
be clearly recorded, so that it may be easy to trace out at once the entry in the 
district accounts on which that in the abstract rests, or the voucher support- 
ing it. In those cases, however, where the details are included in schedules, 
the number or letter of the schedule should be quoted in the column te No. of 
Voucher ; " and, if receipts or payments under any head are numerous, and 
are not detailed in a separate schedule by the Treasury Officer, they should 
be detailed iu the blank space at the foot of each page see Article 1004 ('$) or 
in a statement to be filed with the cash account, in o.rder to avoid crowded 
and confusing' entries in the classified abstract. 

Fund and other Deduction 9. 

1011. .The abstract will show, as final charges under the several service 
heads, all payments actually made and charged in the lists, without distinguish- 
ing vouchers objected to from those that have been admitted. The gross 
amount of every voucher must be shown in it as a payment under the proper 
service head, a'nd the deductions made therefrom on account of subscriptions to 
Service Funds, Income Tax and recoveries of over-payments charged to a 
different budget head must be recorded at the same time on parts 4, 6 and 7 
of the abstract in the detail for which the form provides, so as to facilitate the 
preparation of the Certified Lists of Fund recoveries, which are furnished 
monthly to the Secretaries of the several Funds. 

Test of Totals. 

When all the vouchers of either list of payments have been posted, 
the column relating thereto should be summed up, and, if the working is 
correct, the total of the column \\tjll agree with the total of the list after 
abating 1 from the former the aggregate amount shown as deductions from the 
vouchers to credit the Service Funds, Income Tax,' etc. Similarly, the total of 
the receipts will differ from that of; the cash account by the total of Fund aact 
Articles 10101012, 


other deductions. Proof should, fckereforo, be made both in the abstract of 
receipts and of disbursements, thus 

'Total classified abstract ....... 

Deduct fund and other recoveries ...... _ wu 

Net Total* . 00,000 - ' 
Add omitted per contra ....... _ W 

Total as per cash account or listsV payments . ... 00,000 

Completion of Receipts. 

1013. When the vouchers of both lists have been abstracted, the total 
amount received during the month on account of each fund and Income Tax: 
must be posted in the receipt portion of the abstract as a,u addition to the re- 
ceipts credited in the Treasury Officer's cash account, 

Abstract of Totals* - 

1014. For the proof of the accuracy of the month's entries hi the abstract 
both of receipts and payments, an abstract of totals is provided in part* 8 and 
10 of the form. The totals of the major heads will be carried -to the abstract 
of totals, and will check the aggregate of the details as shown in the body of 
the abstract. 

1. The minor head total can bo made in pencil, or in red ink, in the column for the total* 
of the detailed heads in parts 3 and 9. 

. Balances. 

1015. The next stage in the completion of the district classified abstract is 
the preparation of the general statement of account in the first part of the 
abstract. The opening and closing balances will be entered by the district 
auditor after comparison of the figures given by the Treasury Officer with the 
closing balance of the previous, month's account and the cash balance report. 
for the last day of the current month ; the aggregate of the month's receipts' 
and payments will be filled in from the abstract itself, after it has been tested 
in the manner above pointed out. 


1016. On completion, the abstract, accompanied by the cash account, list o 
payments, vouchers, and all supporting documents, should be made over to 
the abstract examiner, whose .duty it is carefully to' chock classificati on and to 
see that eveiy voucher has been audited before transferring the abstract to 
the poster of the detail book, but the abstract must be passed by the Superin- 
tendent and the Officer in charge before being so made over. The number of 
abstract examiners will be determined with reference to the work to be per- 
formed, but they hculd be selected from, among the more experienced as- 
sistants, to secure tha efficient discharge of fhis important work, which is 
simply an examination of the classification of every item of receipt and charge, 
not a re-audit of accounts and vouchers, nor even scrutiny of the genuineness 
of the- latter. Any error pa-bed by tbe examiner leads tor inaccuracy in the 

Article* 10131016. 


accounts in the first instance, and can only be corrected by the troublesome 
process of a formal transfer entry. 

1. Whero the system of working by groups is earned out to the fullest extent the 
Exammer will be the senior auditor of the group, and will be responsible for ifc TOHnTfrom 
Wgmmng to end ; ho- should not, as a rule, post the classified abstract himself as the opera- 
tion mil bo mechanical if tho vouchers have been properly prepared aud! further it i* 
taiflttd that the completed work should pass uU? the review of 'a sWnd porW The 
abstract, however, should be accepted only on his, attestation. P 

Completion of Abstract. 

1017. When the classified abstracts are received book from the compilation 
department after the posting of the figures for the 4th, 6th, 8th," 1 Oth, and 
last months, the treasury account department will post -the progressive total 
columns for the service heads; and opportunity may then be taken to review 
the contingent expenditure, as directed in Article 837*. 

1. The budget figures should be posted in the classified abstract by tho Budget Depart- 
ment as soon as the distribution of grants is effected. No greater detail, however, is required 
than is indicated in Article 76. 1 

1018. After making up the progressive total for March, the entries in the 
column headed Transfers " will be worked out. The details of all transfers 
made up to date will already have been entered in red ink (Article ] 082 (a) ) 
agamst-the heads affected by them; and now the net amount under each 
head will be posted in the transfer column, and the progressive total of tho 
year corrected thereby. The classified abstract, as thus completed, is a record 
of the whole receipts and expenditure of the district concerned, and should .be 
used as such in the compilation of returns, statements, etc., required for various 

Ohap. 49.3 



Chapter 49- Presidency Payments, 

Schedule of Cheques Paid . 1082 
Outstanding Cheques . .1033 
Aooountant General's Check 
Begister 1034 

Pre-audit System . . . 1019 

Audit 1 1021 

Payments by Cheque . . 1025 
Payments in Cash . . . 1026 
Closing for the Day . . . 1029 

Pre-audit System. 

1019. Claims upon Government, payable at Presidency Towns and Pro- 
vincial Capitals, are, for the most part, submitted to the local account office 
for pre-audit, and are paid (except in the case of small amounts) by an order 
upon the local Bank or branch Bank. 

1020. The rules in this and the next two chapters apply in their integrity 
only to the account offices at Calcutta, Bombay, and Madras ; the system of 
pre-audit for other Provincial Capitals will, however, follow the same proce- 
dure, as far as circumstances permit, option having been specially allowed in 
the following matters : 

(a) Payment of small sums .an cash or by cheque (Articles 1025 to 
1028) and tho consequent method of record and closing (Arti- 
* cles 1029 to 1031). 

(6) Method of preparing and proving the abstract of pro-audit pay- 
ments. The instructions of Chapter 50 may be followed in 
their entirety, or the postings may be made and proved at longer 
intervals provided that they are not done less frequently than 
is done in the case of a tli8tri<^ classified abstract, viz., twice 
a month. 


1021. The presidency audit section is divided into two distinct and inde- 
pendent portions : one engaged in the audit, and the other in the payment, 
of claims of all civil departments in the presidency town. 

1022. The presidency audit department in Calcutta pays the claims both of 
the India and of the Bengal portion of tho accounts. The net amounts paid 
on account of India are charged in the Bengal accounts to Account Current 
with jbhe Government of India. In the India accounts the gross amount 
of payments is taken to debit of service hea'ls by credit (1) to Bengal for not 
payments, (2) to revenue and debt heads for fund and other recoveries. 

1023. The audit branch is provided with registers (including objection 
book) precisely similar to those used for the vouchers received with treasury 
accounts, and conducts its examination on the same principles and with pre- 
cisely the same formalities. The column 'service payments for recovery ' of 
the objection book will, of course, be blank, except in tne case of advances 
made in England. 

1024. After the bills have been examined and recorded and the audit en- 
faraments written on them by the auditor, they should be laid before the officer 
in charge with the audit registers ; the officer will, if. satisfied of the correct- 

Article* 10191024. 


ness of the charges, initial or tick off' the entries in the registers and pass the 
orders for payment. 

1 In most offices the arrangement i that, in exchange for every bill presented, a brw*- 
tolrtn bearing a number, is given to the person who presents the bill by the receiving olerk in 
tbe pre-ftudit section : this nrimber is noted by him on the bill, which re nut returned to the 
payee, but tran sf orrud *o the payment section, whore the number is noted from the bill on 
any cheque prepared for its payment. The cabh is paid, or the cheque is given up, -only to 
the person who pruwnte the brass token and gives the particulars aa to the amonnt and 

PayH 2Tlieaudit of the bills of gazetted officers and pensioners paid at district treasuries 
m:iy, if convenient, be entrusted to the presidency audit section ; but care will, of conn's be 
taken that bills, so submitted for post-audit only, be not mixed up with bills presented for 
pre- audit and payment. 

Payments by Cheque. 

1025. Should the claim exceed ftlOO, the passed bill will be transferred to 
the cheque writer, who will prepare a cheque for the net amount in Form 137, 
putting his signature after the word entered. He will note the number of the 
cheque conspicuously on the bill, write on the upper right-hand corner of the 
latter the monthly consecutive voucher number assigned to it, enter the pay- 
ment in the register of cheques (Form 138), and lay the cheque and the bill 
togi'ther before the Assistant Accountant General. This officer will tick off 
the number of the cheque, see that its amount agrees with the amount passed, 
find then sign the cheque and stamp the bill paid \ the cheque will be paid by 
the bank and charged in the schedule of Accountant Generul's cheques paid 
attached to the bank's daily account. (See Article 1032.) . 

1. When two or more bills are payable to the same person, a single cheque should be 
in tied for their aggregate amount though the particulars of each bill should be entered 
separately in the register of cheques. * .* ^ 

2. Duilioatisoi lost cheques are, in .some oases, issued on forms difrenne from the 
original only, in that the word duplicate is printed across them in red. (Se* Article 145.) 

Payments in Cash. 

1026. Bills not exceeding ftlOO should, on being passed, be made over to 
the cashier, who, if tbe in order, duly passed and receipted, should 
stamp the bill paid, pay the net amount, write the voucher number on the 
upper right-hand corner of. the bill, and enter the payment in his Cash pay- 
ment register (Form 139). 

1027. For the payment of these claims a fixed imprest is allowed, and if 
this runs short during business hours, a cheque may be drawn to replenish it 
in .Form 137. The Assistant Accountant General should check the entries in 
the register of cash payments with the vouchers, and should also see that the 
amount of the cheque agrees with the total of the . register, before he signs it. 
The voucher for this cheque will be as follows :* 


189 . 
Cheque No. . drawn for cash paid. 


Assistant Accountant General. 

1 Before issuing such a cheque, it will be well to note on the voucher above described 
that it covers all cash payments up to " o'clock," but on a day on which small payments are 
expected to be numerous Aftd 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 be 
not reduced to the amount sanctioned for the fixc^ imprest, the fact must be reported to the 
Accountant General, and the surplus shown separately on the final agreement slip. 
(Article, i031.) 

Articles 10251027. 


1028.* The fixed* imprest will be borne on the accounts as a permanent ad- 
vance, and will be counted and certified to by the Assistant Accountant General 
on thf last day of each month. The certificate initialled by the Accountant 
General, should be filed with cash balance reports, though the amount is not 
included in the^ balance of the province. 

Closing for the Pay. 

1029. At the close of each day the amount of the fixed imprest must bo 
made up by a cheque drawn by tlie Assistant Accountant General in his own 
favour, so that the cashier may always close witli a balance equal to the fixed 
imprest in cash and cheques; before signing the cheque tke Assistant Ac- 
countant General will apply the same tests as are laid down in Article 1027. 
The amount of cheques issued will represent the total payments of the day, 
whether by cash or by cheques. 

1030. The officer in charge should take up the registers pf cheques with the 
cheque book, see that the numbers of the cheques in the register fire consecu- 
tive, 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. 

1031. The entries in the cheque and cash payment registers (Forms 138 
and" 139) should be hummed as each column is filled up. A final total should be 
made at the end of the day, and the vouchers, with a memo, in the following 
form, showing the aggregate amount, of the payments, should be forwarded 
to the account section, the cheque and cash memoranda and vouchers being kept 
distinct Ordinarily, a single memo, 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 memo, is thus pre- 
pared, the aggregate amount paid from the commencement of business must 
be shown in each. 


Amount of vouchers paid at " o'clock, ft 

voucherB for ft * sent already, 

vouchers for ft sent h rewith. 

189 . 

Assistant Accountant Genera?, 
in charge Presidency Audit Branch. 
189 . 

1. The amount of the cheques issued in replenishment of the fixed impr<%t must be 
excluded from the aggregates reported in those Blips. ^ 

2. The Assistant Accountant General need not, of course, count the voucher* before 
signing the slips, nor is it absolutely necessary for him to await the return of one such slip 
before forwarding another packet-of vouchers. 

. 3. The vouchers, if numerous, are transferred in parcels at intervals, in order that the 
check iis desciibed in Article 1036 may be written up more promptly. 

Articles 10281031. 


Schedule of Cheques aid. 

1032. TRe Bank will send the paid cheques daily to the Accountant General, 
together with a schedule showing the number and the amount of each ; and the 
whole amount of this schedule will be shown in the daily Bank sheet (Chapter 
51} as a single item " 1're-audit Cheques paid." 

Outstanding Cheques. 

1033. The paid cheques returned daily by the Bank should he taken up with 
and ticked off in, the cheque register (Form 138), and from this a list of out- 
standing cheques (showing number and amount) should be made up and. 
totalled daily. The balance for the last day of the month should be agreed 
with the ledger balance and the agreement certified to by the Superintendent, 
Book Department. * 

1. If any cheque appears td be unduly long outstanding, enquiries regarding it should bo 
made of the holder ; and if it cannot be traced, it may be stopped, and the charge which 
il represents cancelled and adjusted. The number of the cheque in the outstanding list will 
aiiiHciuntly indicate any such exceptional cases. 

2. The most convenient form of the daily schedule will probably be that of a book, as 
the maintenance of an outstanding list of cheques renders it unnecessary to record the details 
of the chequeij paid. 

Accountant General's Check Register, 

1034. A register in the following form will be maintained by the Account- 
ant General, the daily comparison being made by himself : 

(1) Date, (?i) Amount of pre-audit payments, (3) Amount of cheque 3 
paid, (4) Balance of cheques outstanding. 

Column (&) will be filled up from the daily slips mentioned in Article 1031, 
column (3) from tle BankV daily schedule ; column (1) will be calculated by 
adding column (4) of the previous day to column (-1) of the day under ex- 
amination, and subtracting therefrom column (3) of the latter day. The 
Accountant General will initial the outstanding list prepared under Article 1033 
after comparing it with column (4). 

1. The Accountant General should take care that the figures are brought together for 
comparison, exactly after the manner indicated, as this register is the only check against the 
piyraent of forged cheques or against payment* being made without a cheque being issued. 

Jrticle* 10321034. 

Chap 500 



Chapter 50*. Presidency Abstract, 

Receipt of Vouchers . . 1035 
Classified Abstract . . 1037 
Register of Deductions . 1038 

Abstract of Major Head 

Totals . . , 1039 

Monthly Closing . . . 104O 

Receipt of Vouchers. 

1035. On receipt in the account section of the vouchers with the covering 
slips or memos. (Article 1031), no time should be lost in checking- the total of 
the payments. This can be most conveniently and expeditiously done, for 
record and future reference, by entering the not amounts of the several 
voucher*? as they a're received in a printed form of list (Form 1 tO), the 
vouchers paid by the cheque and those paid in cash being entered on separate 
parts, and the total amounts brought together at the close of the day. When 
Found Correct, the slip should be signed as " Agreed " by a responsible officer 
and returned to the Presidency audit branch as an acknowledgment for 'the 
vouchers made over. 

1036. By the Bengal Office the India vouchers are made over to the Comp- 
troller, India Treasuries, who deals with them in accordance with the rules in 
this Chapter. The net amount is debited to India in the Bengal Accounts. 
(See Article 1022.) 

Classified Abstract. 

1037. As soon as the examination of a day's payments' is completed, the 
vouchers will be sorted according to budget heads for entry in. the classified . 
abstract (Form 141), in which a separate column will bo assigned for each 
day's transactions, as also a column for the monthly total against each head. 
Jf on any day the vouchers under any. detailed head be very numerous, they 
may be detailed at foot of the classified abstract or even in a separate schedule, 
i necessary, and the total only posted against the head in the body of the 
classified abstract. The gross amounts of the vouchers will be posted, and the 
postings and totals will be carefully checked by a second clerk. 

Register of Deductions. 

1038. After the classified abstract is posted, the bundles of vouchers 
should be transferred to a clerk, who should from them post the register of 
deductions (Form 142) ;.he should enter the name of every person from whose 
pay any Fund subscription is deducted or a recovery made on any account 
requiring formal adjustment in account, e.g., recovery of advances, and in the 
proper column, the amount deducted, in order that the lists sent to the 
fcjhpretarjes of the several' Funds may be extracted without further trouble. 
Each column will be totalled daily in red ink, and the daily total of all the 
columns carried into the last column. The progressive total of each column 

Articles 10351038. 


ffhould be carried forward to the end of the month. Deductions on account of 
Income Tax may be entered in a separate schedule, in which daily and forward 
totals will be similarly made. . 

Daily Abstract of Major Head Totals, 

1039. When the Whole of the vouchers of a day's payments have been 
posted in the classified abstract, the totals of the major heads should be made 
in red ink and carried into the abstract of major head totals (Form 143). 
This abstract may conveniently be added at the end of the classified abstract. 
Each of the columns of this abstract should be appropriated to the transactions 
of a separate day, and the total of a column will, therefore, represent the 
aggregate of the day's payments.and should be agreed with the total of the 
rough list of vouchers (Form 1 40), by deducting at foot the day's total of the 
deductions as per separate register (Article 1088). 

Monthly Closing. 

1040. At the end of a month all the columns of the classified abstract and 
thp registers of deductions should be carefully totalled, and the monthly totals 
of the various classes of deductions taken from the latter posted under the 
appropriate heads in the receipt portion of the classified abstract. To the receipt 
side must also be added the amount of pre-audit cheques- "issued. When this 
is done the grand total of the receipts will be equal to the grand total of tho 
payments, and the classified abstract thus completed and prove.d will be made 
over to the Compilation Department for posting into the detail books. 

1. The Comptroller, India Treasuries, who does not issue cheques bunsolf, takes tho total 
amount of cheques issued on his behalf by the Accountant General, Bengal, as^advised in th* 
daily slips, to the credit of a suspense head called "Pro-audit Payments Suspense-." 


Chap. 51J 



Chapter 51- -Bank Sheet. 

Bank Account 
Daily Sheet 
Audit * 


Monthly Abstract. 
Completion of Abstract 


Bank Account. 

1041. The receipts of Government which are paid into the Presidency 
Banks, and the "payments on Government account, including payments on 
account of pre-audit cheques, are taken to the general account of- Government 
at the Presidency Bank, which is operated upon under the orders of the Ac- 
countant General. 

1042. The Accountant General should see that on all printed and manu- 
script forms or documents used in connection with Government business at the 
Presidency Banks of Bengal, Madras, and Bombay, or their branches transact- 
ing such business, the words " General Treasury " or '* Her Majesty's 
Treasury " are never used, as those words do not correctly represent the relation 
of Government to the Presidency Banks. Any other erroneous expressions, 
which misrepresent that relation, should be carefully avoided by the civil account 
department, by all officers of Government, and by the Banks themselves. 

Daily Sheet. 

1043. Front the Bank is received each day 

(1) The pass-book showing the totals of the daily receipts and payments, 
which should be returned to the Bank, with the Accountant Gen- 
eral's initials, after verification against the following account. 

() An account of the receipts and payments, entered generally (as far as 
the Bank can conveniently do so) in the classification adopted in the 
Government accounts. 

(3) Schedules giving further details of items entered in tho accounts under 

heads which require special treatment in the account office (e.g., 
Accountant General's cheques, bills, military receipts, interest pay- 
ments, etc.) 

(4) Vouchers supporting the receipts and payments. 

(5) A balance statement, showing separately that part of the balance of 

the Government account which the Bank claims to hold in a form 
not immediately disposable (foreign circle notes, small coins, etc.). 
On this statement it js convenient to add a memorandum of large 
items of liability,, such as Secretary of State's bills, etc. 

1. Regarding foreign notes excluded from the balance, see Article 616, note 1. 
* 2. The Bank is entitled by its contract to charge interest if the balance falls below a fixed 


522 BANK SHEET, [Chap. 51. 


1044. The vouchers and schedules should be dealt with, and the payments 
audited, in the same way as if they had come with a ti oubiiry account, and 
an objection book must be kept in which to enter payments and receipts 
classified as advances recoverable, or placed under suspense. The other two 
heads of the objection book will very rarely be used. 

Monthly Abstract. 

1045. The items in the account, after being verified against the vouchers 
and schedules, are to be posted in a daily abstract in such form as will admit 
of the daily entries under each head being totalled, so as to form a classified 
abstract for the month. 

Completion of Abstract. 

1046. The general statement on account will be posted in its proper 
roluniDH 'Article 1015). The balance should be taken from the Bank sheet or 
the Bank's balance report. 

1047. The office memorandum showing by whom abstracted, by whom ex- 
amined, etc., will be'duly filled in, as also the schedules of advances recoverable, 
suspense account, and permanent advances (Article 1004, clauses 2 and 6). 

1048. The monthly abstract, thus completed, will be handed over to the 
Compilation Department. 

Articles 10441048. 


i. 52. ] 



Chapter 52. Departmental Cash. Accounts. 

Cash Accounts 

Small Coin Depos 

1049 | Balances 1051 


Gash Accounts. 

1049. Besides the treasury accounts, the bank sheet, and the account of 
presidency payments, other accounts are received from officers or departments 
in direct account with the Accountant General, such as opium agents and 
collectors of customs or stamp revemie, small coin depots, and fwb-dep6ts. 
These accounts should, as far as possible, be dealt with in the same way as 
treasury accounts/ the receipts and payments being* passed through the wviuo 
form of audit, and the classified abstract prepared in similar (but much bhort- 
ened) form. 

1050. The procedure as regards objection bool? and adjustment register will 
also be the same as applies to treasury accounts, and the general statemtMil 
of account will be entered in the classified abstract in the following form, the 
receipts being always equal to the payments : 

Bee ei pis 
as por 

as per 























4 a. 



r th watchiu * cf 

thoso depart- 


1051. The balances of departmental accounts are not to be shown as cash 
balance, but an entry will be made upon the receipt side of "Balance dimi- 
fifvVu ? . i *? ^ n the char & e sicle of " -Balance increased, ROO," so 
that the total of the receipt side ir^y be ec^al to the total of the charge side. 
Ihese figures will be credited or debited under the debt head of "Depart- 
mental^aJances, except in the case of small coin- depot balances which should 
go to bmail com dep6t balances." The calculation of " Balance diminished ' 
or Balance increased wilj be recorded upon the account itself. 

Article* 10491051. 


Small Coin Depots- 

1052. The accounts^ of the small coin depots and sub-depots as received 
should be examined and then pasted in a file, so arranged that the accounts of 
the same dep6fc or sub-dep&fc may be laid together. The Accountant General 
will prepare from these accounts one general classified abstract of the depots in 
his Province in Form 144, and should include in his monthly Cash Balance 
Report a memorandum showing the balances of the several kinds of small silver 
and copper coin in each depot or sub-dcp6b. The accounts will be posted under 
the following heads : 

Small Coin Dep6t Remittance8.~(Q<j\i\a remitted within the same Province.) 

Mint Remittances. (Coins remitted toor from Mint ; this head will appear on the India 

and Bombay accounts only.) 

Foreign Remittances. (Coins remitted to or from another Province.) 
Small Coin Dep6t Balances. (Small silver coin balance decreased or increased. Copper 
coin balance decreased or increased.) t 

NOTB Item it tan ces that may be in transit at the close of a month are nevertheless 
to be charged in the accounts, but remittances should be made whenever possible in such 
time as to admit of arrival at their destination within tire month of despatch. Should 
any remain in the -end of a month there will be an outstanding under the Remit- 
tance Head, no adjustment undo? the provibions of article 1055 being admissible. 

Article 1052. 



Chapter 53. Statement of Disbursers 1 Accounts. 

Posting the Statement 

Treasury and Departmental Accounts 10.~>3 
Local Remittances in Transit . 10^5 
Completion in Book Department JCWtf 

Posting tho Statement co uttf. 
Exchange Account Abstract . , /05/ 

Transfers 1059 

Cheok of Totals . . . 106O 

Posting the Statement* 

Treasury and Departmental Account*. 

1053. Tho last stage, before handing over a classified abstract to the Com- 
pilation Department, is the posting of tho balances and totals in the statement 
of dibbursers' accounts. The form of the statement is Form 115, nnd each 
examiner, as he completes his abstract, will post in it, the entries relating to 
the abstract, the figures being taken fiom the general statement of account 
(Article 1015). 

1. It may be convenient to note tho several <'asos in which the examiners combine, each 
making his own entries, to form a single statement 

(1) Tho remittance register, Aiticlo 909. 

(2) Tho register of permanent advances, Article 92 1. 

(3) Tho broadsheet of advances recoverable, Aitiole. 995. 
(1) The broadsheet of snspenso account, Article 995. 
(5) The SUtement of disbursers' accounts. 

(fi) The broadsheet of municipal funds, Aitinlo 1379. 

Tho broadsheet of pension contributions (Article 9^6), that of fqwinl ri-coveiies (Artiile 
941), and that of special loans (Aiticlo 1403) alw contain postings gathered from tho various 
district abbtiacts. 

1054. These ent ries may conveniently be made in tho tame order as I'D 
observed in the cash balance report, namely, the Presidency 13ank account will 
come first, and after that the district and departmental accounts in detail ; but, 
as the departmental accounts have no balances, the only columns to be filled in 
against them are the receipt and payment columns, the entries in which will 
be equal. 

Local Remittances in. Transit. 

1055. Next, in order to the dej)artmental accounts, comes the head "Local 
jemiHanccs in transit/' which being- a sub-head of "V. Cash Bolfiuco," takes 
the position of a disburaer or officer holding- a portion of the (iovernment bal- 
ances. Its opening balance in the amount of local remittances in tiansit at the 
beginning of the month, and its closing- balance that oiithtanding at tho end of 
it; and these amounts taken from the check register of remittances (i?orm 119) 
should be posted accordingly. The entire amount of the opening- balance 
should then be posted under disbursements, and that of the closing- balance 
under receipts (care being taken that the amounts entered here as receipts and 
disbursements are also posted into the detail books as receipts and du- liurscj- 
ments, respectively, under the head " Cash remittances between treasuries ") . 

Completion in Book Department. 

1056. In order to effect an agreement with the consolidated abstract, the 

At tides 10531056. 




statement of disbursed accounts must be completed ii^the Book Department 
by entry in it of the amounts which pass into the accounts through the- 
exchangee account abstract and transfers. 

Exchange Account Abstract. 

1057. Next below the amounts mentioned above, the totals* of the items 
entering* the accounts through the exchange account abstract (Article 1151) 
should be entered. 


1058. An abstract, in the following form, of tho entries in the transfer 
(Article 1092) must be drawn up at foot of that document : 


JNatuitf of heads. 



Deductions fiom 


Additions to 

Additions to 


Deductions frorn j 















Revenue heads 
Service charges . . 
Lcbfc and other hcadd , 













Column C diminished by Column A . 
Column B diminished by Column D 


. , 

1. Thfl fitfnroH aro inserted i-o show how tho calculations aro made. Thoso in tho first throo 
lines :iro taken, by totalling, from tho iransCor abstract ; tho fifth line is found, on each side, 
by adding tho pair of figures in the fourth lino, and must bo agreed, before going further, 
with the totals of the transfer abstract ; the figures in tho sixth and sovonth lines aro brought 
out, by subtraction, from the fourth. 

2. Tf thero aro any transfers of the kind mentioned in the note under Article 1081 (deduct 
transfers under a remittance head), tho figures involved must bo takon in columns A and I) 
in tho third lino of tliis abstract. 

1059. The figures in the last two lines (which will always be equal) will 
then be posted in the statement of disbursers* accounts against tho head 
" Transfers." 

Check of Totals. 

1060. The form thus prepared brings together tho ap;cyregates of the month's 
receipts and payments with the opening- and closing balances of all accounting 
officers, and so furnishes an effective check on the entries made in the detail 
books, and the totals of the consolidated abstract. The latter show, the 
amounts received and paid on all accounts; the statement of disburscrs' accounts, 
the amounts received and paid by all accountants. The grand totals of receipts 
and payments in both should therefore be equal r 

Article* 10o71060. 

Chap- 54.] 





March Accounts . . . 1000 
Subsequent Entries . . . 1O72 
Prohibition of Alterations . 1O74 
Civil Account .... 1076 
Finance and Bovenuo Ao- 

1068 | 

Chapter 54. Consolidation of Accounts- 



Closing^ the Detail-Book 
Consolidated Abstract 
Form and method of posting 
Closing the Abstract 
Despatch ... 



1061. The detail-book is arranged in vertical columns, of which tlio first 
two columns on each folio or page show 1 he period of account and the namo 
of the district (or other) abstract, and the remaining columns the entries 
which appear in that abstract under each del ailed head of account. The del ail - 
books will be so arranged as to provide sufficient space under each heading 
for (he consecutive entry of twelve months' transactions ; that is, each set or 
sets of detailed heads should be repealed on consecutive pages as oflen as may 
be necessary for recording the transactions of the whole year from A prill o 
March (final), and any additions or deductions consequent on journal entries. 
The detail-books will thus show, in detail of Presidency Bank, Treasury and 
Departmental Accounts, the amount received and paid throughout the province 
under the several sections of each budget head, as well as all transactions under 
the various remittance and debt heads. 

1. Thus, for instance, a* regards " 3 Laud Revenue " tho head* to be opened on the folios 
of the detail-books will be all the minor heads subordinate to it, or as many of them as may 
be required in each province. Under each of these heads the detailed heads provided m 
the Budget., and reproduced in the classified abstracts, must appear, each in a separate column, 
such as salaries of Collectois, etc. 

2. The heads in the detail-book should follow the samo order as thone in tho Classified 
Abstract, in order that the entries may be proved against each other ; sen Article 1005. 

3. If a singlo page does not afford space for all the columns required to bo opened under a 
minor head, a two-page opening should bo assigned to it, or, if necessary, even two successive 
ones, a cross total being made in the first against each district and carried forward into tho 


4. The detail book should be bound up, at all events, at tho end of tho year, if they are not 
bound before being brought into use ; sufficient sections, containing the pages assigned for the 
whole year to one or more major heads, should be securely^ stitched in covers of stout paper, 
labelled clearly on the outside. In the case of debt and remittance heads, where there is nothing 
in the heading to distinguish the receipt from the oayment side, tho word * Receipts ' or, ' Pay- 
ments,' as tho case may bo, should be written ccnq-icuoualy at the top of each page. 

. necking. 

1062. When the postings under each head have been completed, the detailed 
items should be independently cast up aeross the page to the total column of 
the detail-book, without reference to the total already mado in the Classified 

Artiehs 1061- 


H 2 



[ Chap. 54. 

1063. The postings in the detail-books should be independently chocked 
with theeiitries in the Classified Abstracts, that is, both the postings of the de- 
tailed heads and the totals made under the last rule for minor heads. The person 
who cheeks the postings is required to put his initials on the face of the Classi- 
fy! Al ,. i act ; and, ii' all the entries of a month on one page of the detail-book 
are pobted by one man, and checked by one man, the poster and the checker 
severally may, with advantage, put their initials at foot of the page. 

1. Before closing the detail-book, the Superintendent must carefully examine whether the 
entries under th adjusting heads (Chapter 6G) precisely corrcspond/as no differences under 
these heads can bo permitted to enter tho Consolidated Abstract of the Province. 

Closing the Detail-Book. 

1064. "When tho grand total of cash transactions under each head has been 
made in the detail-book, then from the Abstract of Transfer Entries (see next 
Chapter) will be popted for addition or deduction, as the case may be, under 
I he various heads concerned, the outcome of all office adjustments, so that the 
detail-books will include monthly all transactions of whatever nature connected 
with receipts and payments that will eventually appear oiithe General Books. 
The closing entries of each month will thus be 

Total of cash transactions 

Transfer (Add 

entries. \ 

Grand Total 

Consolidated Abstract. 
Form and method of Potting* 

1065. (a) The next process is the preparation of the Consolidated Abstract 
Articles 10631060. 

Chap, 54.J 



of receipts and disbursements, of which a skeleton form is subjoined. I 
should be printed on medium-size paper (l?i inches by 11 inches) 




NT Aviur, TO 




and Pto- 


Brought forward 
Detailed and minor head 




Postage charges . 
Telegrams . . 



Purchase of raw mate- 

TOTAL 1015. LAW AN1 



~~~ 2,413 


20. -POLICE. 

' -~^ 


Intpi'ctoi-(Ji i Horal 

Carried forward 
I Mailed and minor head 




1. The fi tnirea are inserted to show the manner of carrying forward t.he totjil.s Tender debt 
and rnnittanoo Leads the form should bo ruled so as to givo one, c-oliiinu for any details ]>, W 
ledger head, a second for the totals of ledger heads, and a thiid for tlui total of gioup of 
ledger heads. 

2. The column of grants must show the figures of the ucpeptod bndget ostimato against 
each major and minor head, those of the major heads being entered in red ink- 

(Ij) The heads in the consolidated abstract must be arranged in the exact 
order shown in Appendix P, without reference to their distribution between 
imperial, provincial, and local. That distribution will, however, be Khowu 
by posting the totals of the minor heads in two separate columns, namely, those 
of imperial and provincial minor heads in one column, and UIOHP of local minor 
heads by themselves in another. This change of arrangement." should be cave- 
fully effected in posting from the detail-book into the Consolidated Abstract. 

(c) Every head for which a column is provided in the detail-book mu&t also 
appear in the Consolidated Abstract, and against it will be entered the total of 
the month's entries, as there recorded. Thd totals of major heads will here be 
brought out for the first time. Progressive totals of major and minor heads 

Article 1065. 


will be shown every month, those 'of detailed heads only for the months of 
November, March preliminary, and March final. 

(d) At the end an Abstract should be made of the Beceipts and Disburse- 
ments by Major Heads during the month and to end of the month, the 
amounts under service heads of Revenue and Expenditure being recorded in 
3 columns (1) Imperial and Provincial, (2) Local and (3) Total. 

1066. As the transfers of each month are posted in the detail-books without 
reference to the amount of the month's transactions under the detailed heads 
concerned, the result may be a minus entry, which will pass in red ink into the 
consolidated abstract and reduce the total of the minor head. 

It may sometimes happen that the minus entry under a detailed head is so 
large as to exceed the aggregate of the plus entries for the current month under 
the other detailed heads subordinate to the same minor head. In this case the 
net entry for the minor head also will be a minus one in red ink both in the 
Consolidated Abstract and in the Ledger. 

1. The old procedure, whereby minus entries against minor heads used to bo posted as 
plus entries on the opposite side of the account, has been discontinued with effect from the 
accounts of April 1892. 

Closing the Abstract. 

1067. The totals of the receipts and payments will then be checked against 
the statement of disbursed accounts (see Article 1060) ; and the general 
statement of account will be drawn up on the back of the disbursement section 
oC the Consolidated Abstract as follows : 

Opening balance 

Cash in treasuries . . . .000 

transit * . . .000 


Receipts of the month ns detailed within . 000 

TOTAL . 000 

Charges of the month an detailed within . , 000 

BALANCE . 000 

Detail of Balance 

Cash in treasuries . . . .000 

transit as per check-register of 

Local Remittauces . . .000 

1. Any difference between the account balance shown in this abstract and the grand total 
of the pr ovincial cash balance report should be explained in a note. 


1068. The abstracts for November, March preliminary, and March final 
only need be despatched to the Comptroller General, the due dates of despatch 
being 31st December, 10th May and 10th August, respectively. The abstract 
for other months must be completed punctually on or before the last day of 
the next month, and kept in the office ; but it must be borne in mind that the 
abntrafcl s aie not on any account to be regarded as mere office drafts or com- 
pilations, as, for every month, they must be carefully drawn out, checked 

Articles 10661068. 


and signed, in exactly the same way as if they were sent on to the Central 
Office ; and to prevent any oversight in this matter, a monthly certificate in 
the form prescribed in Article 1075 should be submitted to the Comptroller 

1. The Government of India, when demanding such punctuality, presupposed the punctual 
tnbniiwion of all Treasury Accounts, nnd provided for the issue ly Local Governments of 
strirgt-nt ordois on the mhjoct. Tho Accountant GIMUTJI! should, tlirrefoiv, hring to Die 
notice of the Local Government any instances in wrhirh liis work is impeded by a want of 
attention to these orders. 

2. If by reason of the distance of a Treasury, or difficulty of communication, or other 
cause, its account for any month he received so Lite that they cannot he iucliulcu in thu 
Consolidated Account without groat ly delating it, tlioy should he Ja-pt hack, note being inudi* 
<>f the omitted accounts below the statement of accouni. AV hen ihoy nnt po-sied in tho doinil- 
book and the statement of disbursers' accounts of the nevt uioiitn, note should ho mnda 

against the entries that they refer to the month of ; on no account may the figures 

of the two months be combined into a single set of entries, cither in the detail-hook or in the 
statement of dishurbcrs* accounts. 

March Accounts. 

1069. The abstract for March, as first made up for despatch on 10th May, 
is only a preliminary account, as the books remain open for adjustments and 
transfers until the 31st July ; and on the 10th August a final account musl, be 
despatched. The preliminary account miiht be sent to the Comptroller 
General only, but of the final account a copy must also be w?nt io the Finance 
Secretary to the Government of India. lioth in tho preliminary and in 
the final account the year's total for each detailed head must be given. Tho 
final March account of the Comptroller, India Treasuries, should be despatched 
on the 1 st of September. 

1070. The books of the Military, the Marine, the Public Works, the Tele- 
graph, and the Post Office Departments should be closed on the ]5th July by 
which date the Examiners of Public Works Account* should have completely 
reconciled their accounts with those of the Civil Accountants General. 

1071. On the 15th July all Public Works Examiners should report, to 
their Accountant General whether they have pent in their filial accounts ; and 
all other non-Civil account officers should *end a similar report to the Comp- 
troller General. On the 10th August each Civil Accountant General will 
report to the Comptroller General whether he has hunt in his final account. If 
the account is not ready, the report should state exactly on what date it is 
believed that it will be ready. 

Subsequent Entries. 

A V? 2 i A i!i th0 , fi 1 nal , a f counfcs y *> e <*>rrected by lubsequent entries, their 
despatch should not be delayed merely by reason of thrfr not beim? absolutely 
complete, but every endeavour should be made to incorporate in them all 
adjustments and corrections that can possibly be made by the date of despatch 
The adjustment of charges for Eevenuc Survey conducted by parties of 
theSurveyof India (see Article 1163fshould be left to be made under the 
orders of the Central Office. 

1073, Correcting or additional entries made after the despatch of the final 
March amount should be communicated to the Comptroller General on the 
10th of September ; if any are made rfter that date, they should be reported 
monthly on the 10th October, 10th November, and 15th December! after 
which no such entnes can be made. In the case of the Public Works Depart- 

Article* 10691073. 


ment, the entries niade by Examiners should be forwarded through the Account- 
ant General, Public Works Department, so that tho latter may despatch them 
to the Comptroller General not later than the above mentioned dates. In the 
event of the corrections affecting an account-current head, the officer must 
obtain the assent of the other officer, and certify in the copy of tho correcting 
entry sent to the Comptroller General that he lias obtained it. All correcting 
or additional entries should be recorded by the despatching officer in a bingle 
statement, in which he should also include the entries made under instructions 
from the Central Office. 

When communicating to Local Governments t'ie corrections due to journal 
entries, a progressive account incorporating these entries should also be 

It For the preliminary account of March, the detail-hooka will be dealt with as though no 
Ifttor accounts wore submitted ; an ab -taint of transfer entries will be prepared and the 

dntail-book entries completed in ink, but afterwards below the progressive total will bu ruled 
linos for the exhibition of the effect of la f er adjustments for tho iinal amount of March (to 
be taken from an abstract of tho later transfers), and correct totals for tho month and for 

tho year will be made bolow ; subsequent or journal entries should bo ported AS plus or 
minus in red ink. 

2. When the non-receipt of Public Works or Forest Accounts, or those of distant 
Treasuries, is likely to cause serious difference between the preliminary and tho final account, 
the fact should be noted on the abstract sent to the Comptroller with a rough 
estimate of the total amounts of receipts and charges so excluded. 

3. The reason why the adjustment was not effected before tho closing of tho Final March 
accounts should be briefly stated against every journal entry. 

Prohibition of Alterations. 

1074. (a) No alteration can be made in the detail-books or abstract of any 
month after they have been closed. When errors are discovered in the same 
year, involving a correction by transfer of amounts from one detailed column 
to another under the same head, or from one head to another, the necessary 
corrections should be made by a formal transfer entry (see Chapter 55). 

(b) But if the amount involved does not exceed one rupee, and affects only 
revenue or service heads and does not affect Incorporated Local Funds, no 
formal transfer is necessary, and it is sufficient simply to make a note of the 
error against the original entry. 

(c) If any error be detected after submission of the final account for March, 
i t can only be adjusted by a journal entry, a copy of which should be submitted 

to the Comptroller General in the usual course for approval. 

Civil Account. 

1075. On completion of the Consolidated Abstract, an account, in a form 
supplied by the Comptroller General, should be compiled from it and forward- 
ed to the Comptroller General on the following day, i.e., on the 1st of the 
second month. On the back of this form a certificate is attached, to tho 
effect that the Consolidated Abstract for the month has been completed and 
signed j and care should be taken that this is actually the case before the 
certificate is signed. Every care must be taken to make the account correct, 
both in respect of the current and of the progressive figures, as the figures 
Articles. 10741075. 

Chap. 54.] 



are printed in the Central Office and become tho standard of reference for in- 
formation as to the accounts. The Accountant General should also personally 
examine the figures before sending them on, as peculiarities in them may 
easily draw his attention to errors that may have occurred in the compilation 
of the account. 

Finance and Revenue Accounts. 

1076. The statements submitted to Parlinmenl in the Finance and Revenue 
Accounts are, as far as possible, compiled in the Gent nil Office from the final 
accounts of March ; but further details are in some cases necessary, and tho 
statements containing them must, be submitted by the Local Account. OflictTM 
so as to reach Calcutta not later than the 1st Sopt ember : nny difference 
bet \A eon the figures of these statements and tlioso ol! the final account should 
be very clearly explained. These statements are detailed below : 

(1) Succession to Native Stales. 

Statements of fees paid on adoption or succession to Native States. The 
form is 




J8 -18 


Am mint. 

(2) Provincial Rah'S. 

A statement distributing the total credits under this bond in tho final con- 
solidated abstract for March should be furnished in detail of the heads specified 
in account No. 18 of the Finance and Revenue Accounts. 

(3) Customs Revenue and GTiarges. 

The information for this statement must be obtained from the customs 
authorities, as it will be given in detail of ports ; the receipts will show the 
gross realizations, the refunds and drawbacks and the net receipts on each 
class of articles, and also the miscellaneous receipts in each port of the province ; 
and the totals must be checked before the statement is passed on. The 
charges for sea customs will be in detail of ports under the recognized, detailed 
heads, but a foot-note should explain any exceptional charge. Land customs 
receipts and charges will be detailed at foot of the same statement. 




[Chap. 54, 

(4) Salt Revenue and Charge*. 

In addition to the details given in the final accounts of March, a store 
statement is required, which shows the quantity in store at the beginning 
of the year, the quantity obtained by manufacture, excavation, or purchase 
during the year, deducts from the total the quantity removed by purchasers, 
and likewise the ascertained lo&s by wastage, and closes with the balance in 
hand. In each case the value o the salt at the fixed Government price should 
be shown. 

(&J Mint Charges. 

A statement of Mint charges and working is required in the following 
form. The other necessary information can be gathered from the ordinary 
accounts :- 

Actuals, 18 -18 . 

Amount paid during 18 on account of pensions to Mint 
servants ........ 

Value of stationery supplied to the Mint during the year 
from tho Stationery Department . . . 

Value of printing work executed for the Mint by GOT- 
eminent Presses . 


a. p. 


Value in 

Amount coined during the year. 




(5A.J Tour Expenses. 

A statement of Tour Expenses is required under the following details : 

Tour and Extra Allowance to clerks and servants 
Travelling Allowances. 
Special Train. 

Article 1076. - 


Posting Bullock Train and Kailway Train hire. 
Purchase and repair of Tenta and Camp. 
Establishment and furniture. 
Temporary Establishment. 

(6) Marine Receipts and Charges. 

The required details of marine receipts can be collected from the accounts ; 
but under Charges it is necessary to show separately those on account of (he 
establishment of each vessel, and likewise those for any port which has not a 
port fund ; the tonnage and horse power of each vessel should be stated. 

(7) Political Pensions. 

Under Territorial and Political Pensions, a statement of actual charges 
should be given in the b:ime detail as is shown in the printed "Civil 

(8) Cash Balances. 

The statement, which shows the distribution of cash balances on the 31st 
March, separates (1) those in the reserve treasuries, (2) those in the custody of 
presidency banks, (3) those in custody of its branches, and (4) those in district 
treasuries ; the balance in each at the beginning of the year and at the close of 
the year is shown, and likewise the number of treasuries of each class. 

fOj Secretary of State's Bills. 

A statement is also required of the amount of Secretary of State's bills 
outstanding at the commencement of the year amount drawn, amount dis- 
charged and amount outstanding at the close of the year j the amount realized 
in sterling, arid the amount drawn for in rupees should in each case be given. 

(10) Annuity recoveries from Members of the Indian Civil Service. 

An annual estimate should be forwarded to the Comptroller General not 
later than the 1 st of November of the recoveries other than in cash, in the 
previous official year, effected from Indian Civil Seivants on account of annuity 
deductions, but omitted from the accounts. 

Too much time should not be given to the preparation of this estimate in 
order to arrive at the actual figure. An approximate estimate will suffice. 

(11) Exchange Compensation Allowance. 

A statement is required under Imperial, Provincial and Local showing the 
amount of exchange compensation allowance paid and debited in the accounts 
against each major head. 

Article 1076. 



[Chap. 55. 


Object of Transfer . 
General Bales 
Correction of Accounts 
Outline of Procedure . 
Posting in Detail-Book 
Detailed Procedure First 

Forms used . . 



. 1087 
. 1088 

tansfer Entries- 

Detailed Procedure- 

Indev Register and Le 
Closing ttf Transfers 
Abstract . 

Detailed Procedure- 

Farms used 
Transfer Sections 
Transfer Abstract 
Closing the Abstract 





n rM 



Object of Transfer. 

1077. Transfer entries, that is, entries intended to transfer an item from 
one head of account to another, are necessary 

(a) In order to correct an error of classification in the original accounts. 

1. Sometimes it is more convenient to clarify Horns wrongly at first and to make oorruc- 
tions by transfer entry, than lo classify them rightly from tho hymning j for example, when 
a definite proportion of any receipt or chargo i taken to a separate head, it is often convenient 
I o neglect tho distribution" in tho Classified Abstracts, and to make it upon tho totals of the 

(6) In order to adjust, by debit or credit to its proper head, an item out- 
standing under a debt head. 

(c) In order to adjust inter-departmental and other transactions in whirl) 
cash is not involved. 

General Rules. 

1078. On one of tho sides of every transfer entry one ledger litwl only 
may be concerned, being debited for credit to sundry heads, or vice versa ; debits 
may not be taken against sundry heads by credit to mindty heads. ^ A fortiori. 

(if it 
be clearly slated. 

1079. Unforeseen adjustments should always be made as soon as tho neces- 
sity for them is discovered ; while, of adjustments periodically recurring, a list 
should be kept in order to ensure that they are neither neglected nor post- 
poned. These should, as a rule, bo made monthly ; where this is* really in- 
convenient, they may be postponed till the close of the quarter, though this 
course is objectionable, and should never be adopted without good reason. 
It will be well to communicate with any local department in order to arrange 
for frequent adjustments during the year ; and, if it be impossible before the 
close of the year to ascertain the exact amount of the transfer, it may be 
possible to make partial transfers at the close of each quarter. 

1080. Annual transfers should, as a rule, be avoided. They are, however 
allowed in the cases noted below 

(a) On account of lapsed bills and lapsed deposits. 
Article* 10771080. 

Otap. 56.] TRANSFER ENTRIES. 637 

(3) On account of the portion of the charges for interest on 

Capital expenditure on Railways and Irrigation works. 
(e) On account of the cost of Stamps and Stationery supplied from Central 

stores to Provincial Governments. 

(</) On account of interest on the Provincial Loan Account. 
(e) On account of interest on Service Funds. 

(/) On account of interest on Savings Bank Deposits, including deposits 
in Post Office savings banks, llegimental saving's banks, and Slate 
Bailway provident institution?. 

(#) On account of expenditure incurred in the Survey of India Depart- 
ment for Local Governments. 
(K) On account of charges for Stationery supplied to and Printing done 

for the Postal and Telegraph Departments. 

1. The items (1) and (t-) are adjured at tho end of tho year by debit lo the Service Head 
and credit to Exchange Account with the Government of India, the iipiira for interest elinrgcn 
being coiunmnicatcd to tlie Civi! Accountant tJenoml by tho Mxaimner of Public Works 
Accounts concerned, and tho information reg.irdmg Stamps and Stationery being i'urninhed in 
annual statements (due on 30th Juuo) by the Superintendent of Stamps uud Stationery, by 
whom the stores were supplied. 

Correction of Accounts. 

t 1081. () If an item, which properly belongs to a revenue or service head, 
is wrongly classified under another revenue or service head, the error may ho 
corrected at any time before the accounts of the year are closed, in tho manner 
directed in Article 1073, but, after the accounts are closed, no correct ion is 
admissible. This rule does not prohibit an increase of the TmjxM-ial share 
and decrease of the Provincial (or vice lersd) of Land Revenue, in adjustment 
of an erroneous distribution in a former year. If, however, the* amount 
involved does not exceed one rupee, no formal transfer is noccssaiy, it being 
sufficient simply to make a note of the error against the original entry. 

(b) An error which affects a debt or remittance head must be corrected by 
transfer, however old and however email it is. Jf the accounts of the year 
in which the error took place arc not closed, the correction is made by removing 
the item from the head under which it was wrongly taken to that to which it 
properly belongs. If the accounts of the year in which the error took place 
arc closed, then there are the following cases : 

(I) Item taken to one debt or remittance head instead of another, the 

correction will bo made by transferring it from the one to the other. 
(8) Item credited to a debt or remittance head instead of to a revenue head, 

or debited to a debt or remittance head instead of to a service head, 

the correction should be made by tmnsf erring it to the head under 

which it should originally have appeared. 

(3) Item credited to a revenue head instead of to a debt or remittance head, 

correction should be made by debiting refunds and crediting the 
proper head. 

(4) Item debited to a service head instead of to a debt or remittance 

head, correction should be made by debiting tho proper head and 
crediting " Kecoveries of Service Payments " tide Article 992A. 

(<?) Contributions between Imperial, Provincial, and Local will be adjusted 
by transfer in the manner explained in Article 1864'. 

1082. (a) When a transfer entry is made on account of an error under a 
revenue or service hpad, the auditor shouldenter the amount in the district Classi- 

Arlicle* 10811082. 

538 TRANSFER ENTRIES. [Chap, 55'. 

fied Abstract in red ink, with a minus sign in the column of the month in 
which the error occurred and against the particular item from which it is 
transferred, while he will enter the amount with a plus sign in the column of 
the account month in which the transfer is made, quoting 1 the number of the 
entry in a note at foot of the page. If, however, the error occurred under a 
debt head, the transfer will be made by new entries in the month of correction, 
and need not be noted against the original entry. In the case of important 
transfers, too, it will be well to note in red ink, across the original entry in the 
detail-book, the month of its reversal, and across the correcting entry the 
month of the original one, in order to facilitate future estimates by making* 
it easy to work out the true total to any month. 

1. Tho Superintendent who passes a transfer entry is responsible either for seeing that 
the proper noto is made, if tho document on which it is to be made is within his charge, or 
for giving notice of the entry to the Superintendent in whose charge the document is. 

(b) In like manner, when an adjusting transfer brings in an item on the 
authority of a departmental account or other original document, the number 
of the transfer entry should be noted across tho item in that original document. 
If the item thus brought into the accounts is an item of revenue or expendi- 
ture of any particular district, it should be entered in the Classified Abstract 
by a plus or minus correction in red ink and a reference to the transfer entry. 

1. This dons not affect tho necessity of also noting on an Exchange Account the month's 
account winch contain* the answering entry. 

2. When statements of revenue or charge in district detail are communicated, month 
by month, to the revenue-controlling authority (Article 929), particular)* of the correcting 
transfers made in tho month's accounts should be givon at foot. 

3. When a tiamfer entry affects an item of receipt or expenditure of any particular 
district, a note to the effect that tho necessary correction has been made in the district 
Clasfdfied Abstract should bo given by thu Superintendent of tho Treasury Account Section 
and the Superintendent, Book Section, should refuse to receive any entry affecting district 
figures from any section of the office without such note. The note should be printed on the 
tranrfar entry or transfer sheet, and should bo struck out when not required. 

Outline of Procedure. 

1083. A correction by a transfer entry may be proposed by any section of 
the office, and should be accepted by the Superintendent of the Book Section, if 
full particulars arc given and there is nothing unusual or objectionable in the 
entry ; in any other case he should require the section proposing the transfer 
to supply defects, and, if necessary, to withdraw, or obtain the confirmation 
of a Gazetted Officer to, the proposed entry. But he should always refuse to 
receive vouchers or other documents in support of an entry ; their proper place 
ie with the record of the division which is responsible for the correction, and 
it will be difficult to bind up the transfer entries if mixed with other documents 
of various sizes and shapes. 

1. Any delay by the Book Section in taking over or else rejecting such entries should be 

2. In some offices the transfer book is kept in the Compilation Section : in such cases 
the word Compilation should be read for tho word Book throughout this Chapter. 

1 084. (a ) For deducing from the separate transfer entries of all sections 
the addition or deduction which should be posted in the detail-books, two plans 
have been sanctioned, which are described in full below (Articles 1087 and 
109'*)* The final outcome of each plan is an abstract showing the debits and 
credits to be made under each detailed head affected by the entries of th& 
month, tho totals of the debits and credits being necessarily equal. 

Article* 10831084. 

Ohap. 65.] TRANSFER ENTRIES 639 

(d) In the case of revenue and service heads, it is the net outcome of the 
transfer entries against each, *.., the balance of the head's account in the 
transfer book ledger, which appears as a debit or credit in the abstract ; but 
in the case of debt or remittance heads, the gross credit and the gross debit 
will both appear in the abstract, the former in the receipt part, the latter in 
the disbursement part, as these heads have answersing accounts on both sides. 

(c) Although alternative plans of procedure have been sanctioned, the 
particular plan which has been adopted and is in force must be adhered to, and 
may not be altered without the permission of the Comptroller General. 

1. When large transfers are made from one debt head to another in order to correct the 
original classification in tho accounts, the correction should always, if possible, be made by a 
deduct entry against the original debit or credit so as to prevent exaggeration of the trans- 
actions in the accounts. 

1085. A transfer entry number book is required to be kept up in each audit 
section for entry in brief but clear monthly detail of each transfer which 
affects district results. This book should comprise not only i he entries origin- 
ating in the audit sections, but those also which arc framed elsewhere, and 
should be a complete permanent record in each audit section of the entire 
body of entries which flow into tho accounts in district detail after the district 
abstracts have been closed. It should be certified by the Superintendent, Audit 
section, for each entry he frames, and by the Superintendent, Compilation section, 
for each entry he receives, and by Superintendents of other sections for the 
transfers they have proposed, and a column should be reserved for district audit- 
or's certificate of note or posting of each entry on the face of the Classified 
district abstract. The Superintendent of each audit section will cheek the num- 
ber book entries with the postings made on the Classified district abstract, and 
note the fact of check and agreement at foot of the number book, which will 
then be placed before the Gazetted Officer for monthly inspection. 

Posting in Detail-Book. 

1086. From the transfer abstract the figures will be posted in the corres- 
ponding columns of the detail-book, immediately under the total of cash 
transactions, see Article 1061. The debits to a service head of receipt, and 
credits to a service head of charge, will appear in the "deduct" line, but all 
other entries (with the exception of the kind mentioned in the noto under 
Article 1084) are entries of addition and will appear in the "add" line. 

Detailed ProcedureFirst Plan. 

Forms used. 

1087. Under the first sanctioned plan of procedure, the forms to be 
prepared are 

1. Forms of separate entries (Form 146). 

2. Index of transfer entries (Form 147). 

3. Transfer book ledger (Form 148). 

4. Abstract of transfer entries (Form 1 49) . 

At the commencement of the year a file book should also be prepared (into 
which to paste the entries), and some numbered pages of blank index forms 
inserted at the commencement. 

Articles 10851087. 

540 TRANSFER ENTRIES. [Chap. 56, 

1. If the first file becomes too large for convenient use, a second file book (with index) 
may be commenced from a convenient date, any blank space on the old index being cancelled 
by cross lines under the initials of the Superintendent ; but, if possible, the two sections should 
be bound together at the end of the year, and the series of transfer numbers must be conti- 
nuous for the year. 

Separate Entries. 

1088. As soon as any correction or adjustment becomes necessary, the officer 
who proposes it should fill up a separate entry (Form 14-0). 

Index Register and Ledger. 

1089. After procuring the signature of the Superintendent of the Book sec- 
tion, the clerk or messenger of the section which makes tho transfer will hand 
the entry to the transfer-book-keeper, who, on the authority of that signature, 
will proceed to bring it on his index register (Form 147). He should first fill 
up numher and date in the heading, and make the requisite entries in the index. 
The requisite ledger entries should then he made, and certified in the proper 
spaces of the entry, and thereafter the entry itself should be pasted, in continu- 
ation of those already received, in the file. 

1. The section which makes tho transfer is only cleared of its responsibility when it has 
obtained tho receipt of tho ttook section on the Transfer entry number-book (Article 1085). 
The Book section should never, on any pretext, allow an entry, whether of its own or of another 
section to leave its custody after numbering it in its own series ; If it be necessary to notify any 
transfer to another section, the entry may bo shown before it is numbered by tho Book sec- 
tion, or may be notified by a copy of the entry. 

2. Tho Superintendent of tho Book section should examine! he file daily, to see that no 
entries in the index are unsupported by their corresponding entry pusted in the file ; and he 
should also keep up a constant comparaon of the original entries with tho transfer Book 
lodger, in order to prevent tho clerk in charge from marking off an item which he has not 

1090. The transfer-book ledger (Form 148) should be bound at the 
commencement of the year, and the headings filled in. It will not be necessary 
to provide even for all minor heads ; the book of the last year should be exam- 
ined, and a page or more set apart in the current year's book for each minor 
head and for each detailed head under which transfers have been made in the 
past year ; these should be all arranged, without gaps, in the order in which 
they appear in the Consolidated Abstract, and blank ])ages, numbered in conti- 
nuation, should be provided, to wliich these accounts may be carried in case of 
need, and on which any new ones may be opened. 

1. In the transfer-book-ledger the first column will show the month through the accounts 
of which the correction \s passed, not tho date of tho transfer entry, for which tho number 
entered in the next column provides sufficient identification : the column headed " district" 
provides for entry of the name of the district or the department in whoso account the original 
error appeared, if -it be thought desirable to record it with a view to future returns. 

2. Omission of tho column of " district " may give space for double columns ; the bulk 
of the ledger may thus be reduced ; but, though the two columns may be assigned to two 
detailed heads under tho same minor bead, it is not desirable to have two minor heads on 
the same page. 

3. If the account of head in the ledger fill the whole space provided for it, and be 
therefore carried to another page, the column headed district on the old page should be 
closed with the vords " carried to page ,"and, similarly, should be opened on tho new with 
the words "brought from page ;" if a new account be opened, reference should be given to 
it by a note in the margin of the last preceding head, or by a slip grafted in. An index at 
tho beginning of tho ledger will thus bo unnecessary. 

Article* 1088-1090. 

Ohap- 55-] . 



during of Transfers. 

1091. As soon as the last Classified Abstract for a moiitli is received from 
the Treasury Account Department, the trausfei-book must be closed, a line 
should btt drawn across the iudex, and each account closed in the ledger. 

1092. The abstract should then be prepared in Form 149 in. which all the 
headings of receipts, and then all of charges, should appear in their serial 
order. After the two sides are separately totalled and found equal, and the 
abstract drawn up at foot as proscribed in Article 1058, the abstract should lie 
laid before the Accountant General with the file of original entries (for 
reference in case of necessity) ; after being 1 pad ,cd by him, it should be made 
over to the detail-hook posters. After being posted and returned, it should be 
pasted in the file of transfer entries after the Inst entry which is included in 
it ; a guide mark pasted to its edge and bearing the name of the month will 
be found to facilitate future reference. 

Detailed Procedure Second Plan. 

Forms used. 

1093." Under the second plan of transfer only two forms are used 
(1) Sheets on which the transfers may be continuously posted, Tlies^e 
sheets may, wit h advantage, Iw of the same size as the district 
Classified Abstracts, and should be of .the game form as the journal 
having debtor and creditor columns with a sjjace between for 
description, of the several items. 

(3) An abstract of transfers in the following form : 
Abxtrac' of Transfers admitted in the account of the ft *th of 


=^^_^ _,._. -:- --^9^ 










As this abstract will be laid aside each month with the sheets of transfer 
entries, and afc the end of the year bound up into one volume with them 
(Article 1 100), it must be on paper of the same size : the royal paper generally 
used for Classified Abstracts, and therefore recommended for the sheets of 
entries, is broad enough for double columns. In the form prepared for each 
month's abstract a sufficient space should be left for each detailed head under 
which transfers are expected, and the space should be bounded above by the 
name of the head (written across the centre one of the three divisions), and 
below by a red ink line {across the same space) . 

Article* 10911093. 

THAXSFKK DimiEs. t [ Chap. 55 

Transfer Sections, 

1094. The sheets should be made up in sections, of which two eacji month 
will be used by each division which proposes transfer entries, the arrange- 
ment being that entries will be made first in one of these sections, which will 
be passed on after a convenient interval, one day or one week as may be 
arranged, to the Book division for abstracting ; and while the Book division is 
thus using the first section, the originating division will draw up its entries 
on the second section, which after a like interval will be passed on to the Book 
division in exchange for the first section, and so on alternately. Each section 
will bear a distinctive letter or mark (t-ay A and B for one division, and D 
for another, and so on) to be repeated consuicuously at the head of each page. 

3095* In those sheets the entries should be continuously set forth; the 
heads affected by, and the circumstances explaining each, being fully stated. 
The entries in each of the two sections of each division should bear consecutive 
numbers, commencing anew each year. Each entry as it is made will be 
initialled by tho Superintendent of the division which makes it, and in case of 
need by a Gazetted Officer, and a Hue should be drawn across the middle space 
after each entry. 

1. Tho quotation of n transfer entry nhould bo the distinctive letter of tho section In which 
it is entered, and tho number it bears iu that section. * 

Transfer Abstract, 

1096. \Vhen one of these "sect ions is received in the Book section, the Super- 
intendent should examine it, and either initial it as authority for the poster, or 
send it back to the division concerned, ret] ui ring it to amend or withdraw any 
entry, or to obtain the signature of a Gazetted Oificer to the entry challenged. 
The poster on receiving the new section, initialled by his own Superintendent, 
will surrender the other, and proceed to post the entries, that is, the figures 
only and not the explanation, in the abstract. Each item, both debit and credit, 
in each entry should be separately posted in the debit or credit column to the 
left ft-- linst the heads affected ; note should le made against each item of the 
number of the entry in which it is included, and if it be desired, the district 
(or the departmental account) to which the entry pertains may be entered. 

1. If tho spaoo provided for a head bo insufficient, a note in tho margin will cany the cya 
to the place whore, tho entries an* continued, which may, with convenience, bo after all the usual 
heads; but a little foresight would avuid tin's necessity, and would be well expended. Similarly, 
if a transfer bo made under a head not commonly dlWted , and therefore not prepared for, *a 
note in the margin, fallow tho lust preceding head will rwfor the detail-book poster to the place 
where it will be found, 

1097. Immediately on the return of a section from the Book section, the 
Superintendent of the section which makes the transfer must examine each 
entry to see that the wo id posted is written across it with the initials of the 
poster, and that each of the items of which it is composed is marked off. 

Closing the Abstract. 

1098. The transfer book will ordinarily be closed as soon as the last Classified 
Abstract of the month is sent in, and then each Superintendent will total both 
aides of each of his sections, agree these totals, and sign each, The abstract 
will be closed by totalling, under each head, the figures in the columns on the 
left, and carrying into the columns on the right the balance in the case of 

Article* 10941098. 

Ohap- 65-] TRANSFER ENTRIES. 543 

revenue and service heads, ami the totals (except as stated in the note under 
Article 1084) in the case of deht and remittance heads. 

1Q99- The abstract will be proved by agreement between the totals of each' 
pair of columns and agreement of the totals of the left-hand pair with the sum 
of the totals of the divisional sections. The abstract should then be laid before 
the Accountant General, for signature, with the transfer sections (for reference 
in case of necessity) . When the abstract has been passed by the Accountant 
General, the detail books should be posted from the columns on the right, the 
poster ticking each entry as he posts it. 

1100* At the end of the year the sections of each division will be brought 
together, and all will be bound in one volume, A\ Inch will be closed by the 
abstracts arranged in order of the month? . 

Article* 10 99 I 


Chapter 56. Accounts with other Departments : General Rules. * 

Explanations . . . . 1101 | Procedure of Responding Officer . lllo 
Definitions .... 1104 I Reference to Comptrollgr General 1118 
Keetrictions . . . .1105 Due Date .... 1121 
Inter-departmental Adjust- i Foreign Remittance Adjust- 
ments 1100 I i n g Account . . . 1123 

Beaponsibility for Adjust- Accounts with Guaranteed 

ent 1109 i Hallways 

List of Exchange Accounts . 1112 Method of Adjutt ent . . 1124 

Adiusting Account 


J Original Officer . 1114 

Cosh transaction . . .1125 
Tranifcr transaction! . . 1127 
Final Exchange Account . 1128 


1101. An Account-c'iirrent purpoits to bo an extract from the books of the 
who despatches it, and to show the amounts he lias passed to debit or 
'he other party to the account, with any necessary explanations of the 
and with documents supporting the debits. 

i!02. These accounts are of two kinds the first are Accounts-current with 
^'oreign States, or other independent bodies, which are of the nature of advance 
accounts, and can he settled only by actual recovery of the net debit or 
payment of the not rmlifc. The second aie those maintained with offices and 
departments whose accounts come within the sam" system of account : these 
are "Exchange" Accounts-current,; in them no actual recovery is required, but 
the debit in A's account with B is, on the Central books, set against the credit 
in B'H account with A, and the adjustment is complete to the extent to which 
the debits on one set of accounts correspond with thb credits on the other. 

1. As an Account-current is an extract from books which arc only ported monthly, it i s 
evident that an Account-current can only ho sont monthly, and that mipYkniunitary statements 
of omitted credits or dohils are impossible ; any errors necessitate dchi or credits to other 
haul*, and so must bo corrected in the accounts of oilier months. The Account-current of 
March is an exception ; here the preliminary account reports the effect of all transactions 
known up to the date of despatch of the prelim mavy Consolidate I Abstract, whereas the final 
sliowa tho effect of all which were af tcrwirds brought into the taino year's account, and especi- 
ally includes tho nubwen to tho preliminary inward accounts. 

2. The total credits and debits in an Account-current must correspond wi'h thi entries 
in tho Consolidated Abstract and the Ledger. On no A retence whatever should any difference 
be allowed, 

1103* The routine of an Exchange Account-current is as follows : A, in his 
accounts, debits a certain charge to " Account-current bet ween A and B," and 
ends an extract from his accounts, including this charge, toB ; B, accepting the 
charge, debit H it to its proper head by credit to "Account-current between A 
&-ul B," and sends nn account, including this credit, to A ; no further entries in 
account aie required to eonipl>to the transaction. But if A, after debiting B, 
discovers that the charge should be debited elsewhere, he will in his next account 
debit the proper account by or Jit to Account-current between A and B, thus 
cancelling the original debit raised by him. It may happen that B may credit 
1101 110J. 


A in the same month in which A debits B. In this rape the two original 
entries will answer cach'othcr, and no further adjustment will he required. 

NOTE. Net payments only should bo entovcd in Exchange A.'counts. But debits parsed 
on to Ucrar or Colonial Governments should always be gvosa including Income Tax and Fund 


1104. An original entry is one in connection with which cash is either 
received or paid or for \vhch a transfer ail just in out I'K made on account of stores 
or labour supplied and may also )>e a write-back. A responding entry is a 
response to an original entry and may al^o be a write-back. 


1105. To lessen the number of entries in Exchange Accounts current, it has 
been arranged that all Imp-rial and Provincial receipts shall be brought to 
account finally in the province where they are paid into the Treasury, and that all 
Imperial and Provincial charges in the Civil Department shall ordinarily be EO 
treated whenever the effect of Iheir transfer through the Exchange Accounts 
would only be a transfer of the charges from one Province to another under tho 
same major head. To avoid disturbance of the Intimates, however, transactions 
of \musual magnitude will be dealt with on their merits; thus, all Tour and 
other charges of His Excellency the Governor General, wherever they are 
incurred, are finally adjusted in the books of the Comptroller, India Treasur- 
ies, as the charges of the Yarkaud Mission were adjusted in those ol the 
Accountant General, Punjab. 9 

1. Receipts on account of Baragnra salt are fnwlly adjusted in iho accounts of tho Account- 
ant General, Bombay Credits on this a-coun * the accounts of other Accountants General 
and Comptrollers (Article 425- A), should thcn-Vore bo passed on to the Accountant General, 
Bombay, through the- Exchange Accounts a monthly sdmlulu showing the details of Ihcso 
receipts being sent to the Accountant lipncral, Bombay, in nnticipation of the Exchange 
Accounts on the 10th of tlio month following that to which it relates. On receipt of these 
schedules, the Accountant General, Bombay, adjusts the receipts as salt revenue in the accounts 
of the month to which they relate by debit to the provinces concerned in anticipation of the 
receipt of their Exchange Accounts. The Accountant General, Bombay, also furnishes the 
chifci account officer of Customs, Salt and Opium, Bombay, with a consolidated monthly state- 
ment showing in detail all the receipts on account of Baragora salt brought to credit in 
his books during the month. * 

2. Many charges, dtbitablo to service heads, are adjusted in the books of the Comptroller, 
India Treasuries. (See Chapter 58.) 

3. The payment of the outturn certificate of the Bullion value of cut coins remitted by 
Eailway Companies to tho Mint (see Article 600 A) will be debited by the disbursing Account- 
ant General, in his Exchange Account with the Comptroller, India Treasuries, or the Account- 
ant General, Bombay, according as the certificate is issued by the Mint Master, Calcutta or 

The Comptroller, India Treasuries, or the Accountant General, Bombay, will adjust the 
payment to tho head '* Mint Remittances " to which head of account will ako be adjusted the 
Ireraittances received by tho Mint Master. 

1. Payments made in other provinces on account of passage including Railway warrants 
4K Burma and Assam Military Policemen are, as a special case, finally adjusted on the Burma 
and Assam Books. 

Inter-departmental Adjustments, 

1106. The rules regulating the conditions under which one Department of 
the public service may. charge another Department for services rendered or for 
articles supplied to it, are laid down in Articles 95 aud 96. 

Article* 11041106. 


1107. In cases of service rendered or stores supplied by one department to 
another for which adjustment in account is permitted, the supplying depart- 
ment should take credit in ita accounts by debit to the department supplied 
The debit should be at once accepted in the account of the latter and adjusted 
to its proper head of account. 

1108. The adjustment of supplies by the Military and Public Works 
If^ 611 ^ 111 be made by tlie ( ivil Acc <>untant General concerned, on receipt 

ot the Exchange accounts from those departments for the month in which the 
transactions are recorded j similarly, the adjustment of supplies by the 
Mathematical Instrument and Survey Departments will be made by the account 
office concerned on receipt of the Exchange accounts from the Comptroller, 
India "treasuries, and the same procedure applies when stores or instruments 
are returned. 

Responsibility for Adjustment. 

1109. When a charge is paid hi one Department, and passed on in 
Account ; current to be adjusted in another, the paying department is responsi- 
ble that it obtains a voucher which is correct in point of form, and sets forth 
the charge with sufficient detail and clearness, and that the calculations in 
the bill are arithmetically correct The adjusting department is responsible for 
auditing the charge as a sufficient and proper one with reference to the 
authority which sanctions it, but it is not necessary for it to arithmetically 
examine the vouchers. J 

** the 

1110. The adjusting department may not reject an item because the 
voucher is not in order, or even is altogether wanting; it should Be accepted 
and adjusted, but placed under objection. The chief question for the 
Examiner is: Does the entry properly belong to the accounts of this office? 
and if, on the face of the account, he cannot say that the item is not adjustable 
in the books of his Province, he will accept it and adjust it against the proper 
service head; though if it be imperfectly vouched or described, or seem rather 
to belong to another Province, he will enter it in the outgoing objection 
statement, as prescribed in Article 1153, or, if necessary, the disbursing officer 
may be addressed direct, 

1111- It as in the case of supplies received from another department, 
the admissibihty of the item depends upon the authority possessed by the 
officer at whose instance the supplies have been received, the charge, though 
adjusted against its proper service head as one which has actually occurred, 
should be examined with reference to the authority or sanction required, and, 
it necessary, placed under objection in the same way as if the- charge had been 
met by an actual payment by the officer concerned. 

L I*i".\ 1 ^! V? ffice i arra "e emont whrthcr the examination of the vouchers, so far OB 
prescribed in the last two rules should bo carried out by the Account-current department, 
or Aether siirh vouchers as are assignable to particular districts or other sections of audit 
should bo trHiuftrod for dispel to tlio audit department. But in the latter case the indi- 
vidual responsilnlity, m the sense o Chapter 34, should be left with the Account-current 

f 2 ', Ch . ar f |." accoun * , f ascriptions to newspapers and periodicals supplied by the Super- 
mUndent of Stationery, Calcutta, are audited half -yearly on behalf of the Comptroller General 
under paragraph 3, clause VII of the JHnancial Resolution No, 5967, dated Uf November 

Articles 11071111. 


1888, of ihe Government of India. Debits on account of thw charges should therefore be 
accepted without raining any questions of audit. All qneations regarding irregularities in 
uppjy complained of by the officer supplied should bo settU-d by direct correspondence between 
him and the Superintendent of Stationery. 

List of Authorised Exchange Accounts. 

1112. The following is a list oF authorise! Kxchunge Accounts-current : 
Each Civil Accountant General, with each other Civil Accountant General. 
t , ,, Examiner, Public Works Accounts, according to list 

annexed to Chapter 00. 

cadi Controller of Military Accounts. 

Examiner of 'IVU'grnph Ac-founts. 

,? ,, Comptroller, Pint OlKfe. 

Ex.miinor of Marine Accounts, Bombay, 

Kach Controller of Military Accounts with each other Controller of Military Accounts. 
Comptroller, Post Olliee, with Einmmer of Tolrgraph Acwmnts. 

Central Adjusting Account. 
List of accounts 

1113. Exchange accounts between the departments noted below have been 
Ktop]H>d with effect from the beginning of the y<ar lSS2-Srt, niidall debits ami 
credits arising 1 between them arc now adjusted through tlio Central Adjusting 
Account. The Comptroller Cieneinl \iutbes the adjustment of tko traiuuctions 
under the head, anil takes the, necestury htops for the p'ttlcmeiitul' all outstaud- 
under it. 

Bdween Military and Public WOT]S. , Bel ween 1 nMir Works and Post Oflice. 

Punt Office. ,- nnd Miiriiu-. 

Tole^raph. ., Mjirine wiA IVst Qtfti'u. 

M urine. .. ami lVL^v:-ph. 

M Uunmntobd liailwjyra and Pout 

P,o'Cf?vre o/ Otiyinal Officer. 

1114. When an account officer finds in his accounts au item which he can 
dispose of only by puling it on to an account oHiceroi'a department with which 
he does not exchange accounts, he will tebit or credit the amount to a special 
head called "Central Adjusting Account : Original item*." He should enter 
the credits and debits in two distinct schedules (Form 150), numbering thff 
items consecutively in one series, the credits of each month first and then the 
debits of that month in continuation, and send these schedules to the Comptrol- 
ler General. He should at the same time send extracts (Form 1 51 } from these 
schedules with the supporting vouchers and other documents direct to the 
officers concerned who have to respond to the credits and debits. The numbers 
of the items in the extracts should be the same as those entered against them in 
the schedules sent to the Comptroller General, and should not form a separate. 
series for each officer. The totals o the original and responding credits and 
Sebits should be shown sepai ately in the monthly accounts rendered by the 
officer, and care should be taken that the totals of the schedules sent to the 
Comptroller General correspond with the entries in the monthly accounts. 

1. If an orginal entry requires to he written back, it must ho done in communication 
with the responding officer. 

2. No write-back can be made by a minus entry ; it should appear as a responding Item 
full details of the original entry bcirg given. 

Articles 11121114. 


Procedure of Responding Officer. 

1115. The responding officer should, on receipt of the extracts from the 
schedules of original items (Article 

(1) accept the debit or credit, and bring it upon his account by credit 

or debit to u Central Adjusting Account : Responding! terns ;" 

or, not accepting it, should 
() enter into a correspondence with the original officer, with a view 

to the settlement of it. In such a case within three months 


() an agreement must be come to by accepting it after explanation, 
or by making the original officer write it back ; 

(b) or the matter must be referred to the Comptroller General for 
his decision as to which officer should adjust the item. 

On no account should an item remain under objection for more than three 
months from the date of receipt of the extract from the schedule which in- 
cluded it, 

1116. Each item should be disposed of as a whole, and may not be partly 
accepted and partly rejected. This is necessary to prevent confusion. Thus, if 
as the result of correspondence, it is agreed that the responding officer shall 
accept part, and the original officer write back the rest, then the course to be 
followed is that the responding officer shall adjust the whole of the item, and 
re-debit or re-credit the balance to tlie original officer, in the Fame way as if it 
were an entirely new item. In this case a remark to the effect (< a^ieed to in 
original officer's No. , dated ", should be entered 

in the schedule against the re-dobit or re-credit. 

NOTE, "When it becomes necessary to write back an item already responded to, the Re- 
ponding tfficer Hliould debit or credit tho amount na an original item as if it were an entirely 
rew item. 

1 - 17. The responding officer will after the close of his accounts for a month 
enter all his responding credits and debits under " Control Adjusting Account " 
in two distinct schedules (Form 152), and send them to the Comptroller Gen- 
eral together with his echwluk'g of original itoms. 

1. The grottiest care is required in filling up tho references to the original items in the 
responding schedules. 

2. No amount should bo credited^ in expectation of a debit being raised, i.e., no credit 
should be given in anticipation of an original debit. 

8. As an exception to tho general rule ihe response in the Bombay Military Accounts on 
account, of payment into the military chests at and Neotnuoh and to tho Commissariat 
Department by tho Postal Department may bo made prior to receipt of the schedules from 
the original officer 

Reference to Comptroller General. 

1118. When a reference to the Comptroller General is necessary undei 
Article 1115, the responding officer should send copies of the correspondence to 
the Comptroller General, who, after consideration of it, will pass an order, 
directing the acceptance of the item by the responding officer, or its write-back 
by the original officer. 

1. In the case of the responding officer belonging to the Public Works Department the 
eotrespondenee should be sent through the Accountant General of that Department. 

Article* 11161113. 


1119. It must be understood that an order under Article 1118 is to be car- 
ried out at once and without remonstrance. At the same time, such an order 
need not be regarded as closing- the case ; its purport is merely that pending 
further correspondence which may be necessary to settle the case, the item is 
to be removed from, the outstandings of the clearing account, and borne upon 
the account of one of the two officers concerned. An o'licer who objects to the 
mode of adjustment adopted can, after having made the adjustment, re-state 
his ca^e, in order that it may be more fully considered. But it is best that an 
item slumld not remain altogether out of account, pending settlement of a 
doubt as to where it should be accounted for. 

1120. Every endeavour should be made to complete the adjustment of the 
account before the closing of each year's books. 

Due Date. 

1121. The periods allowed for the completion and despatch of the Central 
Adjusting Accounts after close of the month to which they refer are as 

J! 11 

follows : 

Military Department ....... 67 days. 

Public Works Department .... 2 months. 

Telegraph Department ....... 2 

Post Office ......... 55 days. 

1122. Each officer should be careful to see that all his four schedules (two 
for original and two fur H'sponding items) for a particular month are scut to 
the Comptroller General together. If in any inontk any one or more of these 
schedules happen to be blank, the blank schedules must nevertheless be sent to 
assure the Comptroller General that there has been no* omission. 

Foreign Remittance Adjusting Account. 

1123. An adjusting account has also been opened upon the Central books 
of the Comptroller General for the adjustment of cash remittances made by one 
Civil Accountant General to a . Treasury which renders accounts to another 
Accountant General. Such items are not to be debited and credited through 
the ordinary Exchange Account Current, but are charged off finally under the 
head " Foreign Remittances " subordinate to " Remittances, adjusted on the 
Central Books." (Set Articles 1 133 to 1135 and foot-note to the form.) 

NOTE. Remittances to or from Borar are howevor adjusted through the exchange 

Accounts with Guaranteed Railways. 
Method of adjustment. 

1124. The account of the receipts and payments of each Accountant Gen- 
eral on account of Guaranteed Railways, and of the transfers between Guaran- 
teed Railways* and Public Works and Telegraph Departments, are also adjusted 
on the Central Books. 

1125. Application for funds required for Guaranteed Railways will be 
made to the responsible Accountant General by the Examiners of Guaranteed 

Articles 11191126. 


Railway Accounts in the manner prescribed in Chapter 60 for officers of the 
Public Works Department. Each application will be accompanied by a state- 
ment allowing the state of the grants at the time the application is submitted 
after taking 1 into account all known liabilities and assets. 

1126. Only the cash leceipts and payments of Guaranteed Railways occur- 
ring at Civil Treasuries under the contracts with the companies pass upon the, 
Local accounts. The receipts and payments will be dealt with as follows : 

(1) The Guaranteed Hallways pay their earnings into the Government Treasuries and 
receive money for thoir expenditure as follows : 

Bombay, Barodu and Central India , 
Groat Indian Peninsula 
Madras . 

Jlwpo* Bible Awo'int- 
unt General. 

Bombay . 
Bombay . 
Madras . 


All these receipts and payments will bo taken to a head callod " Account botwcon Civil and 
Guaranteed Railways" (with tho r.ame of tho Rnllwav addocl) upon tho books of tho Account- 
ant General of the Province in which they nro rorvived or ]wud. 

(2) Tho reapotiKiblo Ai'rnuntant General, at tho end of Iho month, will prepare a statement; 
in tin 1 following form, working up to thn total of the " Account bH.w!n Civil and Guaranteed 
Railways." Tho head " Surplus Profits Accounts" in tho following form will inoludo tho 
ero^a charge, and not the actual net payment ordorcd in accordance with F. D. No. 5879, dated 
3rd November 1887. 

Account with Guaranteed Railways, October 1890. 



Paid on letters-of -credit. 

PaM on Ittttors-of -credit. 

Pid on account of half-year ended 

Paid on account of half year ended 





Sale-proowda of Stores. 

Gross Traffic Receipts. 



(3) Sahedulefl attaohed to tho nooount will show in columns the dates and amounts of onch 
chalan or voucher ; and the account, after beinsr countersigned by the Examiner of Railway 
Accounts aa agreed with tho Railway accounts, will b9 sent, with vouchers, to the Comptroller 
General, Hailwuy Branoh. 

This account will, upon the Accountant General ' books, be closed to Government like 

ment, 1 
credits c 

(k) This account will, upon tne Aoconntant Uronerai o DOCKS, DO ciosea to uovernment IIKO 
accounts-current ; and tho Accountant General will have no responsibility for its adjuat- 
, beyond preparing tho mrnthly statement, which shows the details of all the debits and 
Is of tho month on acoonnt of each Railway, and agrees with the Railway books. 

Transfer Trans fiction* . 

1127. The transfers between Guaranteed Railways and the Public Works 
Department (usually State Railways Branch), and between Guaranteed Rail- 
ways and the Government Telegraph Department, will be adjusted on the 
P. W. books under the head lc Account between Guaranteed Railways and Public 
Works Drpartment/' the details being communicated to the Comptroller 

Article*. 11261127. 

Chap. 56.] 



General in monthly lists in the subjoined form prepared by the Public Works 
Examiners : 



Name of State 
Railway, Public 
Works or other 
account concerned. 

Nfime of 
Kailway con- 

Credits to 

Debits to Guaran- 
teed Railway. 

<u*f -P M tl ' an j? c k; m 1 8 affecting the Bevml branches of the Public Works Accounts, viz., 
State BMlwye Capital, State Hallway. Revenue, Buildings and Roads, Irrigation, and Tele- 
graph, should be arrayed in distinct group with a total for each, so as to agroo with the 
monthly accounts rendered by the Accountant General, Public Works Department. 

V 2 ?; Tb ? head " Account between Guaranteed Railways and Public 
Works Department wilj be closed to Government on the books of tKe Public 
Works Department. 

Final Exchange Account- 

1129. Every effort should be made to clear the Exchange Account items 
withm the year of account. The objection statements (Article 1153) must 
be despatched promptly after receipt of the preliminary account of March, 
and the objections ; must be promptly answered: any new items which may 
come to light should be ma,de the subject of correspondence ; but no Account- 
ant General may make an adjusting entry on account of an item mentioned in 
correspondence, in anticipation of its appearance in an Exchange Account 
unless the other-officer states distinctly that it will appear in his account. The 
final Exchange Account need not detail the items of the preliminary account 
but must open with its gross debit and gross credit. 

1130. The preliminary March Accounts should be despatched on the same 
dates as are prescribed for other months, and the transactions should be com- 
pletely adjusted by the 15th of July, on which date the Public Works Examin- 
ers should despatch their final March Accounts, without waiting for the 
receipt of any final March Account from any other officer; and the same rule 
will apply to the Controllers of Military Accounts, the Examiners of Marine 
and Telegraph Accounts, and the Comptroller, Post Office. The final accounts 
of these departmental officers with each other should include respond^ entries 
only, and no original entries, except with the consent of the other party to the 
account; but in their final Account with Civil Accountants General/ordinal 
entries may, if necessary, be included The final March Accounts of Civil 
Accountants General should be despatched on the 10th August, except in the 
case of India, which may despatch its Exchange Accounts on the 1st Septem- 
ber, and these accounts, except those with India, should not include any but 
responding entries, or entries mutually agreed on. 

1131. As Forest Debits for the month of March to the Public Works De- 
partment are not likely to come in time for the March Preliminary Account 
the Examiner should be advised of them immediately upon receipt of the 
March loreet Account, and requested to respond in U* final account of March. 

Articles 1128 113L 



[Chap, 57, 

Chapter 57. Exchange Accounts. 

Form of Account . . 133 
Due Date . ... 1138 
Diaoosal of Account . - 1139 
Objections 1153 

Advance and Suspense Items 1165 
Progress Register . 115B 

Classifloatiou of Civil Ex- 
change Accts. . AnnexureA. 

1132. The instructions in this Chapter relate primarily to the procedure 
observed in the Civil Account Offices in res]x?ct to accounts exchanged with 
other Civil Accountants General ; but they apply generally to the treatment 
of Exchange Accounts in other departments also. 

Form of Account. 
1133> An Exchange account contains two kinds of items, riz, 

1st Transactions of which the officer receiving the account obtains information 
through another part of his accounts also, c.g , a remittance of money hy one 
accounting officer to a treasury mibordinati? to another ; cheques drawn by 
Public Woi'kfl and Military Departments on Civil treasuries ; "payments into 
treasuries by accounting officers of these departments. The special arrangements 
for "Foreign Remittance" have practically superseded heads land II in 
accounts between Civil and Civil, except in the case of opium remittances (See 
chapter 5fi, Art. 1123.) 

2nd Transactions of which the officer receiving the account gets no information 
except through it, and which ho has, therefore, to dual with when he receives it, 
e >9'i payment* and receipts by one Accountant (icm-rul on account of another 
which the latter must, on receipt of the Expunge Account, bring within his 
own accounts. 

1134. A Civil Exchange Account, therefore, is classified under four chief 
heads (though heads I and II exist only for Forest Remittances between 
provinces in the Bengal Presidency and in the case of Bengal and the 
North- Western Provinces for opium remittances) as follows (taking 1 , by way of 
example, the account between Bengal and the North- Western Provinces) : 





For further classification, sae Annexure A. 

1. The heading or name of each Exchange Account is fixed, and remains the same whether 
it appears on the books of one party to the account or on those of the other party ; thus the 
account which is exchanged between the Comptroller, India Treasuries, and the Accountant 
General, Bombay, is called " Exchange Account between India and Bombay," and never 
'* Exchange Account between Bombay and India": the India side is the first side of the account 
and the Bombay side the second side. 

1135. Every Exchange Account will he in the following form, and should 
Articles 11321135. 


bri printed on foolscap paper, the example taken being that of the outward 
acfount from the North-Western Provinces to Bengal. 

Account between Bengal and the North-Western Provinces for the 

' of _ ^_- 


North- Western Provinces side. 

Opening balance, reckoning from April 1st 

I. Remittances* to Bengal from the North- 
Western Provinces (Schedules A and B) 
II. Remittances* to the North-Western Prov- 
inces from Bengal . 
III. Items adjustable by Bengal (Schedules C 

and B) . . " . 

IV, Items adjustable by the North-Western 
Provinces . . . . 

Balance carried forward to next account 



9 These heads are only for Forest Remittances and for remittances to the Opium Depart- 
ment from the North-Western Provinces Treasuries. 

1136. There will be fo^r schedules attached to each Exchange Account, 
namely : 

A. Schedule giving details of debits under head I or II (as the cane may be), viz., remit- 
tances to tho officer receiving the account, 
B. Schedule of credits under ditto ditto (which would, for the most part, bo writes-back 

of debits). 
C. Schedule of debits under head III or IV (as the case may be), items adjustable by the 

officer receiving the account. 
D. Schedule of credits under ditto ditto. 

No details or schedules are required for Forest Remittances adjusted under heads I or II 
os the adjustments on both sides are watched and made by the Assistant Comptroller General, 

1. Head IV in this case contains the adjustments made by the North -Western Provinces 
of items which, in the first side of the account, namely, the inward account from Bengal, are 
entered under IV, Items adjustable by the North- Western Provinces ; and as the Accountant 
General, North-Western Provinces, has the entire responsibility for adjustment (see beneath) 
Ihero is no occasion for giving details. 

2. Writes-back of d'^oits or credits made in a former month under head HI will of course 
be made under head III. 

1137. The following form is prescribed for schedules A, B, C, and D, the 
items being arranged unfler the classification set forth in the airnexure : 

A. Debits in Exchange Account between Bengal and the North-Western Prov- 
inces, North- If ester it, Proi4nces side, for the month of 
under " Remittances to Bengal." 

N*. of voucher. 








No. of credit 
against which it 
is posted. 

Amount posted. 


Article 11361137. 



[Chap- 67< 

j?, - Credits in Exchange Account between Bengal and the North,' Western Prov- 
inces) North-Western Provinces side , for the month of 
under *' Remittances to Bengal" 

[Form similar to A.] 

C. Debt fa in Exchange Account letween Bengal and the North-Western Prov- 
inces, North- Western Provinces side, for the month of 
to be adjusted by Bengal, 

No. of j Voucher 
or lint. 




Mohth, and 
any other 

Amount adjusted. 

1). Credits in Exchange Account 'between Bengal and the North- Western Prov- 
inces, Nurth- Western Provinces tide, for th$ month of 
to be adjusted ly Bengal. 

[Form similar to C.] 
Due Date. 

1138. The duo date for the despatch of the Exchange Account wth India, 
is the last day of the next month, and of other Exchange Accounts, the 10th of 
the second month after the. month for which the transactions are reported ; hut 
the final Exchange Account for March is due on 10th August, except in the 
case of India, which may despatch its Exchange Accounts on 1st September. 
Adjustments made after the despatch of the final accounts for March are 
communicated to the officers concerned by means of Supplementary Exchange 
Accounts. The last of these Supplementary Exchange Accounts should be 
despatched not lator than the 10th of February. Before despatch, the account 
should be examined by th*> Superintendent who must see that the figures 
answer to those in tho books, that all necessary explanations are given, and 
that all documen is are attached, or their absence explained and the necessary 
action taken. * 

1. The final accounts between tUo Post Office and the Telegraph Departments are due on 
the 15th July. 

Disposal of Account. 

1139. The officer who sends out the account has no responsibility whatever 
for the adjustment of heads I and III if his account is the second side, or 
heads II and J V if it is the first side. He must state the items correctly, 
j,nd be prepared to give any required information regarding them ; but he need 
not in any way watch for the adjustment, or note the particulars of the ad- 
justment, when reported, against his original entry. 

1140. Hie whole responsibility for the adjustment therefore of esfeh head 
rests entirely with one of the two officers who are parties to the account : if he 
finds any item which, in the case of head I or II, he cannot trace, or, in the 
case of head III or IV, lie is not prepared to accept and respond to, he must 
induce the other Accountant General to write back the original credit or debit. 

Articles 11381140. 

Chap- 570 



If the matter cannot be settled by correspondence, a reference should be made 
to the Comptroller General ; but until the item is adjusted *by the receiving- 
Accountant General, or written back under the samo head by the original 
Accountant General, the receiving officer remains responsible for the out- 

1141. Items shown under "Remittances to " and "Items adjustable by" 
other Provinces ami Departments, should not be written back without the pre- 
vious consent of tlie province or Department concerned. Errors committed 
in .crediting or debiting amounts to heads I to IV should be rectified by addi- 
tion or deduction, as the case may be, and not by a transfer entry. 

1142. Tn the case of items under head 1 or II, the ciedits will usually be 
known, before the debits appear in the Exchange Account. To watch the 
adjustment, therefore, the credit in each outward account will be posted in a 
register in the following form : 

Serial No- ofl 
Remittances. 1 













Article 1141 



[.Chap- 57- 

1143. Tlie senal numbers in this register should run on from month to 
month, and a sufficient bpace bo given to each item to note several successive 
adjustment* or quotatirns of correspondence. 

1144. The Superintendent must initial every entry posted from the out- 
ward account, and see that the corresponding entries from the inward accounts 
are also posted into the register. Any diff -rence in remittance should be duly- 

1145. In the case of items under head III or TV, he items of the inward 
account will bo posted, in consecutive order, in two adjustment legislers, for 
credits and debits respectively, in rhe following form : 

Inward Adjustment Register of for 





Xo. of Voacher or j 
List. | 

Amor-t >>f 
each item. 

tncomo Tai. 
F.u.d a id 




Mi ,o- and 


As peroVjcc- 
tion book 
" Items 

Omitted, bei. g 
responds g 
items and Public 
Works minus 


1146. The first three columns of this register should bo posted as soon as the 
inward account is received, but if the response to any item has already appeared 
in the outward account, the inward credit or debit should be shown in red ink 
in the second column of " Balance*''; the remaining column should be posted 
after tho vouchers have been audited and classified' by the Audit sections. 

1147. The entries will be initialled by the Examiner after the. vouchers or 
lists which require examination or audit or comparison have bi>eu finally dis- 
posed of, or the amounts entered in the objection book. 

1148. Before passing the adjustment registers, tho Superintendent will 

(1) that the total of "adjusted " and " balance" is equal to the total 

of the inward account after allowing for deductions on account 
of Income Tax, Fund and other recoveries ; 

(2) that the total in the objection book under " items rejected " corre- 

sponds with the total of the 1st column of " Balance "; 
(3, that minus debits or credits are posted in the 2nd column of "Bal- 
ance" and on the opposite side of the adjustment register. 
Such entries may appear only in the Public Works Accounts. 
drticln 1143 114Q. 

Chap. 57. J EXCHANGE ACCOUNTS, r>57 

1149. The Superintendent should then write the words ^ disposed of" with 
his initials on the inward account and file it. Care must be'taken not to moke 
any adjustment from the account itself, but only from the adjustment regis- 
ters, and no other document. 

1150. An arrcar adjustment, that is, an adjustment of an item reject ed 
upjn or outstanding from a previous account, should be entered in the register, 
in continuation of and below the total of the current month's adjustments, tho 
name of the month in which it originally appeared being noted in the first 

1151. The grand total of the register will then be made and the amounts 
entered in the column "Adjusted" will be posted into the Exchange Account 
Abstract by each adjuster. When there is more than one amount under tho 
same detailed head, the figures should first be posted at foot of the abstract and 
the total only entered against the head in the body of the abstract. For this 
purpose as much space must be lof I at foot, of each page of this abstract as 
there is in the District Classified Abstract. 

1152, The Exchange Account Abstract will be totalled and made over to 
the Compilation Department when all the Exchange Account adjustments 
of the month have been posted in it and examined. 


1153. Every item which is not finally disposed of will be entered in an 
objection statement and objection book, tho former being similar in form to 
that prescribed in Chapter -17, but, instead of tho six money columns for itoim 
under objection, it will contain four, /?*'*., for debits and credits under the two 
heads, " Rcnis accepted but awaiting clearance," and "Items rejected/' 

1. Thp.di'bit items should be entered first, and after them tho credit items. 

1154. All adjustment register, corresponding to the objection book, will 
be kept and worked on the plan described in Chapter 47. (See l<orm 153.) 

Advance and Suspense Items. 

1155. No advance recoverable or other lf suspense item " should be left 
outstanding under the Exchange Account, pending recovery. It should be 
adjusted to the appropriate debt head and must be entered in the objection 
book of the district concerned (see Articles 077 and 080). If any such item is 
not assignable to a particular district or districts, it should be taken into the 
head-quarters objection book. 

Progress Register. 

1156. The progress of the adjustment of each Exchange Account will bo 
watched by means of a register in the following form, in which the monthly 
totals of the prescribed heads will be entered separately for the inward and 
the outward accounts. The outward figures will be entered first for the 12 




[ Chap, 57. 

months und for March final, ami the m\\ard figures will le similarly entered 
below them. Annual totals will bo made of all the eight columns separately 
for the inward and the outward accounts and grand totals of the two made 
with opening and closing balances. 

Progress Register of Accoi 

int Cuwut with 

for 189 -9 . 
1 Debits. 



1 2 

1 II Remittances 

1 to 


' IV. -Items ad- 
justable by 



I Rcmittancof j 
tothu Provuice-i 


IILItems ad- j 
mutable by this ! 





Outward Accounts 
Apul . 
May . 

March PreJinnnary . 
Final . 


Inward Accounts 
April . 
May ... 



Minch Prc'Iinimary . 
Final . 


Opening Balance . 

Closing Balance 



.. In inspect of heading I nnd II, tho in waul ami tin- outwaid account ot the tame moiitli 
lionl.1 n.arly i.^p,, m l,and a balance mndo up nfterany month will hhow the outstanding 

3. -iha Accountant Q enei. ,1 should test the ptogiess of the adjustment of the items for 
nnich ho ia responsible m this way. In resi*M t of these items the outward of May should respond 
to tl>e in waul ot Aj il, ami a balance made up after any month will show the onMandinff* There 
uillbBnoflKiireiiitliMroIuinnin the "outwnrd " oC Apnl, a, at Umt time items adjustable by 
" this office " will g() 1U the final of March of the previous y<ar. J 

1157. After the March final lu,s been despatched, an annual consolidated 
.Abstract of the Progress Register prescribed in tho preceding Article will bo 
t to the Comptroller General and to the other party to the account in the 
Article 1157. 

Chap. 57. ] 



following form with detailed explanation of the balance outstanding under I 
and 111 or H and IV, as the ease may be. A revised statement in the bamo 
form should also be sent when the bookb are finally doted after the Uoniyt roller 
General's sanction to the journal entries. 


iO fc 

-r2 2 








g .^ JL> 


1 - 




1. In order to proven! unno c csairy labonr it has been Arranged that the detailed state- 
ment between Military and Military shall bo prepared as follows : 

by Controller, Bengal. 
* | by Controller, Punjab, 
by Controller, Madras, 

For Bengal and Madras . 
For Punjab and Madras 
For Punjab and Bengal 
For Madras and Bombay 

For Bengal aid Bombay 
For Punjab and Bombay 

* I by Controller, Pon\. 


Chap. 57. ] EXCHANGE ACCOUNTS. 561 

Annexure A. 

(Vide Article 1131.) 
The further classification of Civil Exchange An win fa is as follows:- 


Kemittances to the Boiiarcs Opium Department. 

Foreign Supply Bills (drawn on ) 

Foreign Remittance Transfer Receipts (drawn on ) 

Cheques of P. W. D. Officers in account with 
Advances Recoverable. 

Tn addition to these, the following special items corao under 
Interest on Ordinary Debt, 

Keneual Fees on Uoveinment Promissory Note-.. 
Charges for Remittance of Copper Coin. 
Keceiptsand Payments of Northern India Salt Department. 

Ditto of Thuggee and Dacoity Department. 

Ditto oi Civil Veterinary Department. 

Ditto of Imperial Meteorological I Vpartmcnt. 

Mint (Calcutta). 
Survey of India. 
Geological Survey. 
Archfflologieal Survey. 
Exchange on Transactions witli London 
Expenses of Governor General, etr* , on tour. 
Haulage charges of carriages of members of the Viceregal Council. 

Receipts and charges on account of {Southern Baluchirttan Agency (Bombay). 

Simla Payments (Punjab). 

Expenses of the Deputy Auditors General. 

Salt Treaty Payments (i.e., all payments made on this account on authority of C I T 1 

tre-widit Payments (Bengal). J ' '' 

Gwalior Residency Receipts and Chargcw (N -W. P.). 

Convict Charges at Port Blair (recoveries from Native States rnado at instance of 

C. I. T). 
Imperial Loans. 
Service Funds (see chapter 40) . 
Berar Administration. 
Colonial Government, Mauritius. 
Ditto, Ceylon. 

Ditto, btraits Settlements. 

Charged of Perso-Afghan Frontier, Khoramn 

Do. for Organizing Impeiial Service Troops. 
Central Trust Interest Account (sue Chapter 73). 

Sale-proceeds of Dr. Moore's Manual of Family Medicine and Hygiene for India. 
Tide Tables. 

Journal of Indian Aria 

Forest Officers' Provident Fund except for Madras and Bombay, see Chapter 60. 
Emigrants' Remittances 

Trinidad. { Fiji. 

British Guiana. Jamaica. 

Natal. Mauritius 

St. Vincent. 
St. Lucia. 

There are also special items of " Service Funds," " Mysore Assigned Tract/' 
and " Mysore Residency " under " Items adjustable by Madras " and special 
items of " Mint " and a Service Funds " under " Items adjustable by 

Annexwre A. 


Chapter 58- "India General" Receipts and Disbursements. 

Exchange Account with India 1158 

Imperial Departments 
General Rules .... 1160 
Survey of India .... 1163 

Homo and Revenue Depart- 
ments' Expenditure . 1167 

Exchange on Transactions 
with London . . .1168 

Expenses of Governor Gen- 
eral on Tour . . . 1168 

Interest on Debt . . . 1170 

Renewal and Enfacement 
Fees on Government Pro- 
missory Notes . . .1171 
Deputy Auditors General . 1172 
Remittance of Copper . 1175 
Accounts of the Mysore As- 
signed Tract and Mysore 
Residency . . . 1176 
Conviot Charges of Native 
States . . . 1178 
Accounts with Berar . . 118O 
Straits Settlements . . . 1183 

Emigrants' Remittances . 1184 
Exchange Account with India- 

1158. The Exchange Account with the? Government of India is peculiar in 
this respect, that several kinds of service and debt items are adjusted through 
it, instead of directly against the appropriate heads on the local books. A libt 
of these items will be found in the Annexure to the preceding chapter. 

1159. As it is of great advantage that these items should be adjusted upon 
the India accounts of the month to which they appertain, the outward account 
with India should be sent out as soon as possible and in advance of the other 

Imperial Departments- 

General Rules. 

1160. The receipts and charges of the Departments mentioned in Article 
409 are brought to account and audited by the Comptroller, India Treasuries, 
with the exception of those mentioned in Article 432B. 

Nom The receipts and charges of the Meteorological Department, Hyderabad, are 
dealt with by the Comptroller, Hyderabad. 

1161. Separate schedules of any receipts reported by treasuries should be 
despatched to the Comptroller, Indi i Treasuries, in anticipation of the Ex- 
change Account in which the receipts vvill bo credited ; but in the case of E in- 
Civil .T'opartments they may bo fnt wth the Kxchangu A t-ouats. ^he re- 
ceipts A the Northern India 'Salt Department a r e reported to Jie Accountant 
General in monthly schedules (se^. Article 421), which wiU be forwarded it. 
original to the Comptroller, India Treasuries, with a covering list showing 

J . Name of Treasury. 
&. Number of Schedules. 

3. Account of each Schedule. 

4. Total receipts at each Treasury. 

The Comptroller, Post Office, will similarly communicate to the Comptrol- 
4rtides 1158 -1161. 


ler, India Treasuries, the receipts of the Northern India Halt Department 
credited in Post Oiliees. 

1162. The charges of these Departments are paid locally under the rules 
laid down in Chapter 2, and are reported to the Amuniiaiit General in the 
bi-monthly libt of payments. On receipt of each such list the vouchers for 
charges of any of thew? Departments, other than those which are audited locally, 
should be taken out, and their amounts posted in bi-monthly M'lieduleH of the 
form annexed, a separate schedule being used for each Department/. As soon 
as all the first or second lists have been received, this Hjhudule, with the 
vouchers, should be despatched to the Comptroller, India Treasuries, in antici- 
pation of the exchange account, m which they \vill be debited. Net amounts 
only are to be charged, as all adjust men ts on account of service funds and 
income-tax will be made by the Comptroller, and the total of the two scheduler 
will be entered in the exchange account : 

Schedule of payments on aceovnl of 

wade at in from the 

to the day of 139 . 


From what Tri'asury paid. 

each Voucher. 

Tot nl p.-iymen' 
each Treasury. 

i i 


! i 


Th* vouchers for expenditure incurred by non-Civil Departments will be 
forwarded with the exchange accounts. 

1. Objections raised by the Comptroller, Fndi.i Treasuries, on audit of these chan*pR, will 
bo communicated to the Accountant, ( only if tin 1 wtioii of tho Tiviwury Olfiwr i,s ino- 
gular, or if further action be required of the Account Oflice. 

Survey of Indict. 

1163. The following rules will determine this apportionment of tho expend- 
iture between the heads "Revenue Survey ;> under " L:ind Revenue " and 
*' Topographical and Trigonometrical Survey " under " Mmor DejMirtments " 
in the case of parties employed otherwise than in the Presidencies of Madras 
and Bombay 

(1) All purely Revenue and Cadastral Surveys arc to be entirely charged 

as Revenue Survey. 

(2) If a party is directed to do part of its work on a large scale for Pro- 

vincial requirements, and not less than half on one of the scales of 
the standard Topographical Survey, the charge is to be taken J to 
Topographical Survey and J to Revenue Survey. When a materially 
greater portion is Provincial, the cost is to be equally divided. 

(3) Special work done at the instance of a Provincial Government outside 

the ordinary work of a survey party, is to be entirely charged to the 
Government concerned. 

Arlicln 1162 -IIM. 


1164. Parties employed in the Presidencies of Madras and Bombay are em- 
ployed on Revenue Survey work only by an arrangement with the Government 
concerned, and a lump sum will be charged in respect of such work to the 
Government concerned. 

1165. The following 1 rules will be observed in the preparation of the 
Budget Estimates of the department and in the adjustment of the accounts : 

(1) All revenue and expenditure controlled by the Surveyor General 

will in the first place be brought into the India portion of the 
estimates and accounts as Imperial. 

(2) The estimates will be drawn up in the first place for all the charges, 

without reference to distribution between Imperial and Provincial. 
A. separate statement will be appended showing what part of the 
charges is estimated as lie venue Survey under each Government. 
This latter part will be passed on in appropriate form to the estimates 
of the Provincial Government concerned. 

(8) An appendix will be added to the estimates giving the official names 
and numbers of the different survey parties, under which their several 
accounts will be rendered during the year, the nature of their work, 
their geographical location, and the proportion in which their charges 
are distributed between Minor Departments (Survey for scientific 
purposes only) and Revenue Survey (Survey for revenue or adminis- 
t rati ve purposes) . 

(1<) The Surveyor General will inform the Comptroller, India Treasuries, 
(a) what particular specified charges are to be taken against each 
Provincial Government on account of items provided for in Article 
11(53 (3), and (b] what proportion of the charges of a specified survey 
party for the whole year is to be reckoned as chargeable (both Im- 
perial and Provincial) against each Local Government. 

(5) The adjustment of expenditure between the India and the local books 
will be made on the closing of the accounts under instructions from 
the Comptroller General. For any special charges entirely payable 
from Provincial revenues under Article 11 63 (8), a further adjustment 
will, if necessary, be made upon the local accounts, so that the Im- 
perial share may be reimbursed at the cost of Provincial revenues. 

1. The total cost of mathematical instruments supplied to snrvay parties is in the first 
instance adjusted as Imperial. At the close of the year, a charge of four per cent, on the total 
cost of each of the provincial and private surveys is added to the cost of the respective siirveys 
by deduction from tho amount debited to Imperial on account of instruments. Credit for 
instruments returned into store is given by reducing tho debit \inder Imperial. 

2. Amounts recoverable from private estates for survey work done are transferred at the end 
of the year from the India books to the Province concerned, where they are held under Ad- 
vances Recoverable pending recovery from the estates. 

Cadastral Survey Mapping Establishment and Map Delits. 

3. Under 01 < 
No. 92, dated 2 1th: 

mate as an extra-departmental charge the cost of _ 

the publication of the Cadastral Survey maps ; and he deducts from the total of his estimate 
tho value of the maps supplied to the several Governments and Administrations. The rates 
at which the maps are supplied are decided upon from year to year. Under this arrangement 
the various charges on account appear as a charge of the Survey Department. After 
the closo of the year the Surveyor General forwards to the Comptroller a statement ^ showing 
the value of the maps supplied during the year to each Government and Administration ; and 

Article* 11641J()5. 


on receipt, of this st.itement the Comptroller debit* the Government concerned by credit 
to the minor head " Smvcy of India " under " 20, Scientific and other Minor l>epartnients." 
The ccst of all work done and of imp* supplied vill bo debited by tho local Amntntanfc 
Geneial to the department conorned. The rule icquiring nisli p&jmont in tho easts of eeitain 
supples and sorvices, when the cost docs not exceed R50, is not applicable in tho ease of 
cadastral m.ips. 

1166. Forest surveys undertaken by the Imperial Survey Department are 
usually earned on in con junction with Topographical Survey. The division of 
the expenditure involved in such work is made rs follows : 

(1) When the survey is on a scale of 4 inches to the mile or less, and the 
party is entirely employed within areas under the control of the Forest 
Department, or when the area of the forests is above 50 per eent. of 
the area on which the party is engaged, the charge will be taken half 
to "Topographical Survey" and half to " forest "; when the forest 
area amounts to less than 60 per cent., three-fourths to " Topogra- 
phical Survey " and one-fourth to " Forest J> : in each case on the 
understanding that a Topographical Survey is required. 

(>) If tho scale be larger than 4 inches, the charge will bo one-fourth 
" Topographical Survey " and three-fourths " Korcst " on tho same 
condition as in (1 ). The employment of a larger scale tlian that of 
4 inches must be justified, and bo previously sanctioned by the 
Government of India. 

(8) Special work done at the instance of a Provincial Government, outside 
the ni duiaiy \\oik of a t>ur\e^ party, \\ill be entirely charged to 
"i'ortbt." ' 

The charge which under (1), (2), or ('}) is taken to "Forest" will be 
divided between Imperial and Provincial in the same way as other charges 
under that head. 

Home and Revenue Departments' Expenditure. 

1167. The expenditure against these grants will be debited to India, and 
in the case of allotments made under Article 1J3A will be audited by tho 
Comptroller, India Treasuries, while in the case of allotments placed at the 
di&poeal of Local Governments under Article 11 30- tho audit will rest with 
the local Accountant General. The Comptroller, India Treasuries, will audit 
and pass tho expcndituie under the usual rules, and refer to the sanctioning 
Department, for orders, any matters which do not appear to him to bo clearly 
covered by the sanction under Article 113 A, or which he considers in any way 
open to objection. The expenditure to be audited by the local Accountant 
General will be passed under thi orders of the Local Government, and the charges 
\vill be passed on as convenient, after audit, to the debit of India. 

Exchange on Transactions with London. 

1168. All items on account of exchange on transactions with London are 
passed on through the Exchange Accounts for adjustment on the books of the 
Comptroller, India Treasuries. The exchange on Secretary of State's bills, issued 
upon Madras and Bombay, is similarly passed on under this head. 

Expenses of Governor General, etc., on Tour. 

1169. The Military Secretary to the Viceroy draws funds at Treasuries on 
simple receipts on account of expenditure for tour expenses. The amounts are 

Articles 11661169. 


passed on in the exchange accounts for adjustment by the Comptroller, India 

Interest on Debt. 

1170. All payments of interest upon Public Debt, except Stock Notes, arc 
debited to India, the debit being supported by a detailed list, as prescribed in 
Chapter 40 ; the rules in that Chapter contain directions regarding the audit 
and disposal of the vouchers for these payments. 

Eenewal and Enfacement Fees on Government Promissory Notes, 

117l> The Accountant (fenonil should collect the items credited on account 
of renewal and onfacomrmt fees on Government promissory notes (see Article 
200) in a list in the folio wing- form to be sent to the Comptroller, India Trea- 
suries, as a schedule with the Exchange Account. 

Month of. 180 . 

Nnine of Treasury. 

No and dale of Advire to 
Public Debt Office. 

Amount of Ft 1 *'. 

The Comptroller, India Treasuries, after verifying the total bhould forward 
the Jibt in original to the Bank with a payment order for the amount. 

Deputy Auditors General. 

1172. The pay and allowances and contingent charges of the two Deputy 
Auditors General and the Inspector, Public Works Accounts, and their estab- 
lishments, paid elsewhere than in C.ileuti a, will bo debited net in the Kxohangp 
Account with India, but tho vouchers will bo forwarded with covering sche- 
dules to the Comptroller, India Treasuries, bi-monthly, in anticipation of the 
Exchange Account. 

1173. When those officers proceed on tour, they will obtain from the Comp- 
troller, India Treasuries, a last-pay certificate authorising thorn to draw, from 
mouth to month from any Accountant General or Comptroller, a specified por- 
tion (or the whole), as determined by themselves, of their allowances, the 
balance to be drawn at the office of the Comptroller, India Treasuries, Calcutta. 

1174. The first salary bill drawn from a Local Accountant General or 
Comptroller must be supported by a last-pay certificate. 

Remittance of Copper. 

1175. Charges for copper coin remittances and for loss on withdrawal of 
copper coins should be debited to India after being audited by the paying 
Accountant General, who should retain the vouchers but certify in the 

Article* lirO1178. 


Exchange Account that the charges have been audited and the vouchers 
retained by him. 

Accounts of the Mysore Assigned Tract and Mysore Residency. 

1176. The Accountant General, Madras, audits the accounts of the 
Mysore Assigned Tract and Mysore Residency, and compiles them in monthly 
statements which arc sent in advance of the monthly Exchange Account to 
the Comptroller, India Treasuries, who adjusts the amounts thus reported 
to him under the appropriate revenue and service heads. The statements do 
not include debt and remittance heads and are not accompanied by vouchers, 
and the totals only of the statements will be entered in the Exchange Account. 

1177. The Revised and Budget Estimates of the Mysore Assigned Tract 
and Mysore Residency are prepared by the Accountant General, Madras, who 
communicates the revenue and service portions for incorporation in the India 

1. Any items to be adjusted with tho Nativo State of Mysore) and J\Iysoro Residency 
fthould bo passed through the Exchange Account with Madras. 

Convict charges of Native States. 

1178. The following- is the procedure to be observed in recovering tho cost 
of maintenance at Port Blair of convicts transported thither from Nativo 
States or for offences committed within Native States. 

1179. The Chief Commissioner of the Andamans, in the first instance, 
communicates tho amounts duo by c;ich State on account of tho main- 
tenance of convicts to the Comptroller, India Treasuries, who, on receipt of the 
information, issues instructions for the recovery of the amounts to tho 
Account Officer of the Province concerned, who will, when the amount is re- 
covered, pass on the credit to the Comptroller, India Treasuries, in his 
Account Current with India. 

Accounts with Berar. 

1180. All receipts and payments, including- cash remittances and pensions, 
on account of Berar, will be adjusted through, tho Exchange Account with 
the Government of India, though schedules and vouchers detailing the actual 
amounts so reported for adjustment will be sent direct to the Comptroller, 
Hyderabad, to save time. 

1. Charges for remittances to or from Berar are debit able to Revenues, and should 
be passed on ac,coidingly to the Comptroller, Hyderabad. Exception is made in Ihe casn of 
charges for lemittances of copper to iferar from British Indian Trcabiu ics which should be 
borne by tho Government of India. 

1181. Similarly, the Comptroller, Hyderabad, will rentier a monthly ac- 
count accompanied by vouchers, to all Account Officers with whom ho may- 
have transactions, although he passes the debits and credits through his 
account with India. 

1182. The Comptroller, Hyderabad, audits, compiles and renders his ac- 
counts for Berar in accordance with the instructions in this Code ; but these 
accounts are not incorporated in tho Central Books in the Comptroller 
General's office, the whole of tho revenue and expenditure, including Military 
and Public Works, being finally accounted for in the Comptroller's books. 

Articles 11761182. 


1. A local audit of the accounts of Berar is conducted annually by one of the Deputy 
Auditors General. 

Straits Settlements, etc. 

1183. "Debits and credits on account of tho following Colonial Govern" 
monts, viz., Straits Settlements, Ceylon, and Mauritius, are also to be passed to 
India through the Exchange Account Current with the Comptroller, India 

1. Charges of tho Straits Settlements rooovorablo from tho Imperial Exchequer, London, 
iculd bo included in the London Account Current. 

Emigrants' .Remittances. 

1184. Debits on account of Money Orders drawn by the British Colonies 
for the remittances of Indian emigrants are to be passed on to India, except 
in the case of orders the payment of which is authorised by the Accountant 
(Icneral, Madras or Bombay, wbon they will bo adjusted locally. (See also 
Articles 714 to 7JO.) 

Article* 1183-1184. 

Ohap. 59.] FOREST DEPARTMENT. 569 

Chapter 59- Forest Department. 

Audit by Comptroller General . 1185 
Accounts rendered by Ac- 

Posting in Local Accounts . 1189 
Transactions botwoon Frov- 
inoes .... 1190 

rountnnt Q-oneral . . 1180 

Consolidated Monthly Ac- I ntor departmental Trunsao- 

count ... . 1188 I tions ..... 1101 

Surveys undortakon by tho Forest Survey Branch . 1193. 

Forest Officers' Provident Fund ..... 1193A- 

Audit by Comptroller General. 

1185. Forest transactions are brought, to account in the L.oral Hooks, but 
except in Madras and Bombay, the accounts are audited by tho Comptroller 
Genera^ and the transactions are brought to account by a special procedure 
which is described below. 

I. All accounts ,ind li-ttcis iiili-mloil for transmission to llu (to.nplrolW ( 
should bo addressed to the AhsisUul Ci.m]ilrollor (, Fi.ust ISmm-li, C.ilniUi 

a. Ihe tr,uiH,w1ionH of Bern-, regarding JbWhl nutU'ib, with other iimumt offices will lu 
governed by Arlirles 1180 to 1182. 

Accounts rendered by Accountant General- 

1186. The Accountant General, in lieu of an Hxchaiitfo Account, willirans- 
mit to the Comptroller General, forest Branch, a list in Form 1 Ji l of the 
remittances from and to officers of the Forest Department, which apnenr in his 
accounts for the month. Tho figures in these lists should be carefully up-ced 
before despatch, with the details of the debits and credits* ported to theliosid 
"forest Remittances "(see Appendix P), umlur which the total debits and 
credits on account of remittances to (or from) Treasuries should he uhowii 
against special detailed heads so us to be distinguished from thn total of tho 
items brought in by adjustment from tho Consolidated Account received from 
the Comptroller Uenml (KO Article 1 1 -SS). The remit! ances to J'West ()/fi|.f.,8 
irom Treasuries will consist of the omoiiut of paid choqui'ii only (ee Article 
415). The diiTerenres under icmittani-es and tho balances of debt jiceouuts 
will be settled annually through the Comptroller (i en oral. 

1. ExpradihiTP innurcd hy offircri, of the Fcavht lV|wimi'iii. or hy Civil OJlin-ra who 
r.iv supphod wiUi fniiilK by thn Foiist Di-pulmi'iiU n ; , V m.t 1>.- a<ljuste.l'lo Iniil^ lu-ds o*- 
copt upon tho O.uihohdatod Airount riTrivtil wmlor Aviwlo 118S. 

4 ' At> *ll cl(>BC f March (1'inal), the Accountant General will forward 

to tho Comptroller General, Forest Branch, a statement in Form 1 55 ehowi- 
the balances outstanding on 81 et March under Forest Cash Remittances, Adr 
vances Recoverable, Deposits and Suspense. 

Consolidated Monthly Account. 

1188. A consolidated monthly account will be pvepi red by tho Comp- 
troller General and be rendered by him to each Accountant General for 
iweorpoiation in the Provincial accounts. This account will include the reviime 
and expenditure of the whole province for the month, classified in detail of 

A r tides im 

670 . FOREST DEPARTMENT. [Ohap. 59. 

budget heads, except that under " (A) Conservancy and Works ; " minor heads 
only will be given : the transactions under each of the following heads viz., 
Deposits, forest Remittances, Advances Recoverable, and Suspense Account 
will be shown in a single entry only, the Forest Branch of the Comptroller 
Cencrars Office being solely responsible for the details of the amounts entered 
under them, as well as for the correctness of the opening and closing cash 
balances, as shown in the account. 

Posting in Local Accounts. 

1189. The Consolidated account received from the Comptroller General 
will be posted by the Accountant General into the Detail Books in which the 
detailed classification given in Form 10, pages 15 to 17 of the Forest De- 
partment Code, should be followed, except under A Conservancy and Works, 
where it will be sufficient to give the charges against each of the sub-heads 
I to IX, without their detailed entries. 

Transactions between Provinces- 

1190. (a) When a forest remittance is received in Province A from a Forest 

officer of Province B, the Accountant General of Province A will 
take the amount under the local head of Forest Remittances 
and show it in his statement sent to the Assistant Comptroller 
General, Forests. 

(ft) The Assistant Comptroller General, in his account rendered to the 
Accountant General of Province A, will adjust the credit to 
Exchange Account with 15, under the head I or II " Remit- 
tances from B to A : Forest Remittances/' by debit to " Forest 
Remittances ;" and in his account to the Accountant General of 
Piovint'e B, he will credit the Revenue or other head, by debit to 
Exchange Account with A, "II or 1 Remittances from 13 to A: 
Forest Remittances." 

(c) Similarly the salary of a Forest Officer of Province A paid from 

a Treasury of Province B should be taken by the Accountant 
General of the latter Province under the local head of " Forest 
Remittances" and shown in his statement sent to the Assistant 
Comptroller General, supported by the salary bill of the Officer. 
The Assistant Comptroller General, in his accounts rendered to 
the Accountant General of Province B, will adjust the debit to 
.Exchange Account with A, "1 or II Remittances from B to A : 
Forest Remittances/' by credit to " Forest Remittances ;" and 
in his account to the Accountant General of Province A, he will 
debit the service head by credit to Exchange Account with B, 
u II or I Remittances from B to A : Forest Remittances." 

(d) The Accountants General of A and B will thus, in the posting of 

the Foiest Account, pass the item into their respective Exchange 
Accounts under which the debit and credit above referred to 
will adjust each other, 

Inter-departmental Transactions. 

1191. Debits and credits appearing in the Exchange Accounts of other 
Departments should be rejected until the transactions appear in the Forest 

Articles 11891191. 

Chap. 59. 3 FOREST DEPARTMENT. 571 

1192. The debits for the value of Military and Medical Stores Fupplied are 
passed by the Military Department to the Comptroller, India Treisuries, who 
transfers them to the Provinces concerned through his Kxehange Account, and 
forwards the valuation statements, etc., received in support of the debits to 
the Comptroller General (Forests) for audit and ad jubtmont. The provincial 
Accountant General responds to the debit by the Comptroller, India Treasuries, 
on tracing the corresponding credit in the Forest Account. 

NOTE. This article does not apply to Bemr. 

Surveys undertaken by the Forest Survey Branch. 

1193. AVhen the Forest Survey Branch undertakes the suney of other 
lauds in addition to Forests, the cost of such survey is shared as prescribed, in 
Article 1100, for surveys done by the Imperial Survey Department. 

Forest Officers' Provident Fund. 

N.B. In thr e:\se of otliei-vs of the (leologiral Survey Pepuvtment, who nre iUo pn- 
uiittcd to suhsrviho it) this Fund, tho Comptroller, Indin Trenswries, is both the Audit nnd 
Account Oflk-ei of the Fund The following Yules nliould nmudmgly bo letul with the 
iiiTObssivy modulation a for thews iiflieerj* 

1193 A. I. For the proper admission of depositors, the correct realisation 
oC subscriptions, tho audit, payment, and refund of withdrawals, the following 
officers as Audit Officers arc responsible : 

For olHcers serving in the Madras and Bombay Presidencies, tho Account- 
ant Genera], Madras or Bombay. 

For officers serving in Berar, the Comptroller, Hyderabad. 

For all other officers, the Comptroller General, Forests. 

The recovery of temporary withdrawals will bo ualched through tho 
Audit Register. Tho payment and recoveries will bo recorded in tho section 
of the Audit Heg^ter t-et apart for items under objection. 

II. In the case of officers on Foreign Service the Account Officers who 
receive their contributions arc ic^poiisihle for the duties above mentioned, 
(ash remittances from ollicors in Foreign Service will he received by those 
Account Officers, who, if they are not tho Audit Olliccrs referred to in Clause 
I of thin Article, will pa^s them on to tho latter (through the Forest Remit- 
tance head in tho case of amount passed on to Comptroller General, Forests) 
to be accounted for by them. 

If I, For the sanctioning of withdrawals the following officers as Account 
Officers of the Fund are responsible : 

The Accountants General, Madras and Bombay, for officers serving in the 
Madras and' Bombay Presidencies respectively. 

The Comptroller, India Treasuries, for officers serving elsewhere. 
Applications for withdrawals must come through tho Audit Officers, 
through whom also the sanction will be communicated. 

1193B. The personal account of each depositor will be kept in the case 

(a) Officers serving in the Madras Presidency, by the Accountant 
General, Madras. 

Articles 119211931*. 

572 FOREST DEPARTMENT. [ (Jha. 59. 

() Officers serving in the Bombay Presidency, by the Accountant 
General, Bombay. 

(c) All other officers, by the Comptroller, India Treasuries. 
1193C. To enable the Comptroller, India Treasuries, to keep this account, 
the Comptroller General, forests, and the Comptroller, Hyderabad, \\ill, as 
soon as the accounts of each month are compiled, forward to the Comptroller, 
India Treasuries, a statement in Form 155A of the receipts and withdrawals 
appearing in the accounts. The total of each statement must agree with 
the corresponding credit or debit in the accounts of the Comptroller General, 
forests, or Comptroller, Hyderabad. The payees' receipts must accompany 
the statement of withdrawals. 

1193D. The transactions of the Forest Officers' Provident Fund will be 
brought finally to account on the Government Books in the Offices of the 
Accountants General, Madras and Bombay, and the Comptroller, India Trea- 
suries; all sums received from depositors being credited and all siims with- 
drawn debited under the head f< Forest Officers' Provident Fund/' The sums 
that will appear under this head in the books of the Comptroller, India Trea- 
suries, will be obtained from the India Forest Account submitted by tho 
Forest Branch of the Comptroller General's Office in Avhich the Provident 
Fund transactions of all the Provinces whose accounts are audited by the 
Forest Branch will be included and from the Exchange Accounts with tho 
Comptroller, Hyderabad, for ofliccis serving under the Berar Administration. 

119 3E. When an officer is transferred from one of these Account Circles 
to another, his account will also be tiansferred, tho necessary transfer being 
made in the Government Accounts, and a copy of the ledger account of the 
officer concerned will be forwarded to the Account Office in which the officer's 
account will be maintained after his transfer. With this account will also be 
communicated any sum, withdrawn under Rule VI of the Fund Rules, which 
remains to be recovered. 

1193F. There will be a monthly agreement between the depositors' ledger 
accounts and the total receipt and charge in the detail books. The sum of the 
closing balances of the depositors' ledger accounts must also be agieed annually 
with the balance at credit of the Forest Officers' Provident Fund on the Gov- 
ernment ledger. Those agreements will be made by means of a broadsheet in 
Form 155 B. 

11936. The account of each depositor will be kepi in a ledger in Form 
No. 155C, each account receiving a distinct consecutive number. When a 
new depositor is admitted, the officer who will keep his account will notify to 
the depositor's Audit Officer the number of the account, and this number will 
be quoted against all further dcpubits and all withdrawals in the statements 
prescribed in Article 1193C. A depositor's number will not be altered unless 
he is transferred to another Circle of Account (? i<te Article liySD), nor will 
the number of any closed account be given to a new depositor. 

1193H. The amount of interest to be added to the balance of the Fund 
will be calculated each year by the Accountants General, Madras and Bombay, 
and the Comptroller, India Treasures, and charged to 11< Interest on other 
Obligations Savings Bank Deposits Interest on Forest Officers' Provident 
Fund. The transaction must include the debits on account of interest paid 
during the year on closed accounts, which during the currency of the year is 
debited to the Fund itself. 

t 1W3C.- 119311 . 


11931. The form in which the annual account of each depositor is to be 
rendered to him in accordance with Rule XII of tho Fund Rules is No. 165D. 

1193J. By the 15th of October each year the Comptroller, India Trea- 
suries, and the Accountants General, Madras and Bombay, should furnish tho 
Comptroller General with the following particulars relating to the Forest 
Officer**' Provident Fund, for incorporation in the annual report on the oper- 
ations of the Savings Bank in India : 

(a) Number of working 1 banks on 8 Let March ISO . 

(b) Number of Depositors on 3 let March 189 . 
(o) Amount of deposit during 189 -9 . 

(ri) Interest allowed during 189 -9 . 

(e) Total deposited and interest allowed. 
(/) Amount of withdrawals during 1 89 -9 . 

(?) Balances on 81st March 189 -9 . 

(&) Amounts of interest earned and balances held [as shown in (<l) 
and (ff)1 by European, including Eurasian and Native, deposit- 
ors, respectively. 

Mieln 11981 1193J. 


ChRpter 60, Public Works Department, 

Branches of Public Works Depart- 1 Adjustment of Service Re- 

1194 1 ceipts and Charges . 1800> 

Assignment of Funds . . 1198 
Iiotters-of Credit . . . 12' 
Payments for Land . . .1201 
Transactions with other De- 
partments 12O4 
Form of Exchange Account 1205 

Public* Works Receipts and 
Charges by Civil Officers .120 

Settlement of Outstandings . 1212 

List of Civil and Public Works 
Exchange Accts. Annexure A' 

Form of Exchange Accts. 

Annexure B.. 
Branches of Public Works Department. 

1194. The accounts of the Public Works Depart menf are made up in four 
branches, which include the transactions under the major heads noted against 

Name of Branch. Major JlcaJs. 

Buildings and Roads 

Slate Hallways, Ileveni"i 
State Railways, Capital 

Military Woiks, Civil Works, Guaranteed 
Companies (Land and (Control), 

Protcctivo Works. Major Works, Minor 
Works and Navigation, ami Irrigation 
Capital Account. 

Hallway Kevenue Account. 

Protective Woiks. Construction of Kail* 
ways (charged to llovenue) and Kail- 
way Capital Account. 

1195. The first two Branches are in this chapter called the "Ordinary 
Branches/* and the last two the " Railway Branches." 

1196- A list of the Examiners in each Branch, who are- in account with 
each Accountant General, is given in Annexure A. 

1. It^will be observed that the Examiners are arranged in two classes. The first have- 
accounts in the Buildings mid Bonds and the Irrigation branches, with an occasional account 
in the State Railway Branches. The second have accounts in the two State Eailway Branches. 

2. The charges on account of " Guaranteed Companies : Land and Control," viz., estab- 
lishments of Consulting Engineeis, etc., and occasional purchases of land, are included in the 
accounts or tho Buildings and Koads Bianch. 

1197. Transactions connected with the Ordinary Branches must, upon the 
Civil Accounts, be entirely separate from those connected with the Railway 
Branches. The Accountant General will have a separate Exchange Account 
with each Examiner with whom he exchanges accounts ; and in the case of 
.Examiners who have transactions in both Branches, he will have two distinct 
accounts, in one of which will be shown the transactions of the ordinary 
Branches, and in the other those of the Eailway Branches. More than one 
accouv.l for each of the Branches is not necessary; for example, the Accountant 
General, Madras, will have only one account with the Examiner of Guaranteed 
.Railway Accounts, Madras, but this account will include the transactions of the 
South Indian Eailway system, etc., and the Nilgiri Railway. 

1. The Public Works Department will he careful to arrange, with respect to applications 
for letters-of-cu dit, and cheques and payments into treasuries, that sufficient description be 
given to indicate cleaily to wh'di Examiner's account the transactions are to be taken, and 
also, if the Examiner has an account in both pairs of branches, to which of the two accounts, 
they belong. 

Jlrl'iclc* 11941197* 

Chap. 60- ] 



Assignment of Funds. 

1198. Application for funds required by officer* of the Public Works De- 
partment will be made by the E \ntniuor of Public AVoilcs Accounts, in sufli- 
cient time to admit of the Accountant General's letter-of-credit reaching every 
Treasury by the Ibt of the month. Applications received too late from any 
Executive Engineer should be embodied in a supplementary miuitution ; and 
at any time during- the month, for biidicient reason, the Kxnmincr may apply 
lor supplementary credits. His requisition will ah\. ys be made in the follow- 
ing form : 

Alttract of APPLTC VFIONS FOR LETTEUS-OF OKI /r to meet the antwiyc.teJ expen- 
diture in the (name of branch an>d Haw of province) for fhc mouth <;/ 


189 . 


On what T 



Certified that tli amount above applied for is nil ended to meet expenditure provided in 
the Public Workt, Budget of 189 -9 , as well as other disbursements for the above month. 

Examiner, 1\ W. Accounts. 

1199. The ordinary monthly requisition will be accompanied by a state- 
ment showing the grants, expenditure, and balance of the departments as 
known on the Si Oth of the month in which the application IH made^ tho object 
of which is to enable the Accountant General to watch the expenditure of the 
Public Works Department as against its grants. Hut the supply of funds 
should not be stopped from an impression that the expenditure of the depart- 
ment will exceed the grant. If, on checking these statement^ tho Accountant 
General sees reason to form such an expectation, he will report the matter at 
once to the Local Government for instructions, but will not put the Public, 
Works Department to inconvenience by a sudden stoppage of funds, except on 
the clearest grounds. 

1. If the Examiner asks for funds which he admits to bo in rxoom of the grant, th 
Accountant General will exercise his discretion o to whether there are sufficient reasons for 
grunting the credit in anticipation of the sanction of Government. Any such oredil should, 
of course, be at once reported to Government. 

2. Applications by telegram for supplemental credits should always be followed by . 
formal application and an explanation of the reasons for the urgency of tho application. 


1200. Unless the objections to the amount of leticrc-of-credit applied for 
be very grave, the Accountant General will pass the indent in full, and notify to 
the Examiner that his application is complied with. The letters-of-credit will 

Articles IMS 1200. 

PUBLIC WORKS DEPABlttEVT. [ flhap. 60, 

be entered in a register, and numbered in an annu-il series for each of the two. 
pairs of branches of the Department (that i-, one series with letter A for the 
Ordinary, and oao with letter B for the Railway), and will be drawn simply 
in favour of a named Executive Engineer. Neither in the letters-of -credit nor 
in any record in the Civil Account Oflice will there be any further attempt to 
describe the purposes for which they were granted, or to separate some as 
issued for Provincial services from others as issued for Imperial : the amount 
of every cheque will be simply debited to the Examiner against whoso appli- 
cation it was issued, in the account of the month iu which it is charged in the 
Treasury Account. 

1. For a register of lelters-of-crcdit granted may bo substituted a file of the original 
applications, the number of each letter-of -credit granted being entered in the margin of the 

2. If an Examiner requires a letter-of -credit to bo issued in a province with which he is 
not in account, ho will send the regular application along with the statement of grants to the 
Accountant General with whom h is in account, and note on it that he has applied direct for 
funds At the ime time, h- will apply direct to the Accountant General of the province in 
which the funds are retimed, mentioning that the payments are to be debited, to the Account- 
ant General with whom he is in account. The Accountant General of the province in which 
the funds are required will issue the letter-of -credit and will advise the other Accountant 
General of its issue. 

3. The rule in the la&t note isjntended only for occasional issues. If an Examiner has 
frequently to apply for credits in more than one province, he should apply to the Accountant 
General, Public Works Department, with a view to being placed in account with both. But 


if an Examiner is in account in respect of the same Branch with more than one Accountant 
General, the additional accounts should be restricted, as far as possible, to the transaction* 
classified under " Kemittan.'es " 

Payments for Land, 

1201. Payments for land taken for public purposes made, under Artick. 
1 U/J, by Civil Oflicers not acting as Public Works disbureers. will be debited 
to the Public \Yprks Department through the Exchange Account, supported 
by vouchers in form C, CC, D or E referred to in paras. (>, 7, 8 and 13 of 
Appendix. C, Volume I. Advances drawn by the Collector under para. 1-t of 
the same Appendix will be held as " Advances Recoverable " on the Civil 
Books till they can be adjusted as above. 

1202. Charges for establishment and contingencies incurred by Civil 
Officers not acting as Public Works disbursors are adjusted finally in the Civil 
Department as part of the cost of Collector's establishment. In cases, however, 
in which the coat oi' the land is borne by a Railway Company under the terms 
of its contract with Government, all charges connected with the acquisition 
of land required by it, are debitable to the Public Works Department. 

1203. All payments made by special officers acting as Public Works dis- 
bursers, including tho&e for their salaries, establishments and contingencies, are 
accounted for direct to the Public Works Department, and not through tha 
Civil Account Officer. 

1. If the land is taken up for the E. I. Railway, the charge is similarly passed on to the 
ftt with India, for adjusnient by the Railway Company. 

2. The cost of land taken up in Berar for the Railway should be adjusted lyr the ?ublia 
k* Department, Bombay. 

glides 120112Q3. 


Transactions with fcther Departments. 

1204. The following rules (Public Works Code, Chapter XIV,) regulatd 
the adjustment of the transfer transactions of the Public Works Department 
with other Departments : 

97. Charges ion account of works of construction and repair carried out by Public Worki 
<3isbin*er8 for other Departments [ with the exception of work exocnted in the manufactor oi 
and workshops of the . Djmttmcjt, for which special rules wrf \ n ro rcqum-d, under the con- 
stitution of the Public \\ orka Department, to be trea<rd AS final clmvg s in the Public Works 
accounts. Hence np anch work ot construction 01- repair, other thmi those lor which brovi- 
gion ha* been nmde in th<3 Public *ork& budgets, may be undertaken for other Department* 
save with the special sin eti on of the Local Government or Administration ; and in such casog 
the outlay must still be recorded as Public Works expenditure, any ncei-swnrv action lor the 
m-ovision of fun^ being fiwt taken by the Local Government .or Administration Snch 
cases can be met by ;the transfer o! -granM, und,r competent authorit) , from ti* Department 
concerned (vide Code IX, 73, and XV, 11) ! 

., * led ^ a PuWi Worka ,l,Vwion from K raut* 

ot tle Muitaiy Works Department allotted to it tor expenditure and v'>ce versd. 



98. Special ca*h expenditm-e incurred in a division on account of another* Department 
will be adjusted ui)dtr tlie following rules : * IMMH, 

i u-* A*'~ An ^ ct \ iaJ r'"i U f T Of 4 cash / rom * to another department will be credited and 
debited, respectively, to that department. w*n.w aiiu 

*L i c L i ' "' MI L acc j. unt f n tnw department, other than that on 
Voiks of construction and repair, will be adjusted as follow* : 

(a) If from Imp -rW Funds on account of Imperial Funds, the charge, when not 
in exce a of K*0 for each bond fid* separate transaction, will bf adjusted in 
the books of tlje department as Minor Work, expondi to or i 
Mating to^Kstabbshment charges, as Establishment, " anb-h.-ad Contin- 

monthly. Above these limits the charge'wiU be recovcnvblo frorTthe recoil 
ing department. 

(/>) If from Imperial Funds on account of Provincial or Local Funds <v mce 

eersb, a< in (a), but the limit will stand at ftlO. 
(r) If the payment Rfffct" Provincial and Local Funds only within the mine 

t/o7m?v' Te&ribf t0 * a8 th LOCU1 ' Governme ' Mt or Adminiitra- 

(^) If from Provincial i-r Local to another province, as in (?>). 

In allthe above j cases, however, teooyery must, as a general rub, be made whenever the 
transaction affects the expenditure oi the Government Telegraph Department, or of State 
Railways or of Irrigation and other works for which both Capital and Revenue Accounts aro 
kept, and the amount involved in each bondfdt separate transaction exceed* iUO T} w 1)rov i. 
j.ons of this P^yjph aw not apnlcable in the case of expenditure Incurred in a division 
f rom grants' allotted to it by the Military Works Department for such purposes and vl?e; 

100. Revenue earned by the Government telegraph Department, or bv State Railway** 
ot by Irrigation an'd o< her works for which both Capital and Bevettno Accounts afe kSti 
will be recoverej from the. dehfoj Department or Service through the transfer account 
irrespective ot the amount involved. WUM* 

100A. The value of Public Works stock, whether Imperial, Provincial, or Local, issued br 
a division to other dcpartmmts or divisions, is adjustable through the traiurfer account*, subject 
to the ame limitations imposed ^n the case of cash expenditure. When uch limitation* 
apply, adjustment may be made either under the procedure laid down in Code, XIII 8V) of 
the valne of the stock may be charged off as a minor work. Petty issues outside tho dJvUiotl f 
of articles that can be obta.nod from the local market* aro consequently prohibited. 

Article 1204* 


100B. When firtHes homo on the Imperial lists of tools and plant are transferred to 
other Departments, Services, or Divisions, the transfer will be made without charge, 
provided always tho transaction doos not affect the accounts of the Government Telegraph 
Department, or of S' ate Railways, or of Irrigation and other works for which both Capital 
and .Revenue Accounts are kept, in which cases the limit up to which no charge will be made 
is it JO for each bond, fide separate transaction. 

Other transfers of tools and plant (i.e., those affecting 1 Provincial or Local Funds) will 
follow tho rules relating to those funds laid down for the adjustment of cash expenditure 
between departments and between divisions, in paragraphs 98 and 99, respectively. 

100D. Loral Governments or Administrations may authorize officers in charge of divisions 
to waive tho right of recovery whenever the nature of the transaction renders such a course 
desirable. All payments of amounts due by one public department to another should be 
made by book transaction, except when biich book transfers do not suit the methods of 
account or business adopted by the supplying department, or when the payments do not 
exceed ft 50. 

Note 1. The foregoing rule will not affect the procedure for the collection of rents from 
Military Officers as laid down in Army Eegulations. 

Note 2. fn tho case of recurring transactions with the Military and Marine Depart J 
incnts, the luljimtmrnt when admissable should be made by book transfer even when tho 
amounts involved do not exceed R5(). 

100E. Whenever tho Public Works Department is called upon to make recoveries from 
office rs on account of other departments, credit must not bo afforded in the Exchange 
Accounts until tho recovery is actually effected. 

100F. The value of buildings transferred from one department to another, or from one 
Branch of the Public Works Department to another Branch, is adjustable under the following 
rules : 

I. If the building is transferred from one Imperial Department or Service to 

another no charge will be made. 
II, if f rom Imperial to Provincial, or vice vrrsd, no charge will be made, provided 

the transfer causes no expense to the transferring Service. 

But should the transfer either tinder I or II affect State Railways, or Irrigation and 
other works for which both Capital and Revenue Accounts are kept, a reference must bo made 
to the Government of India. 

III. If a building that has been constructed from Local Funds is transferred to 
Imperial, the Impeiial revenue* should (as a general rule) pay the charge, 
and vice v&rsA. 
IV. Transfers between Piovinoial and Local, and vice versd, will be dealt with by 

Local Governments. 

100H. To avoid any misunderstanding with regard to debits for tho value of stores 
transferred, ollicers in submitting indents on the Military or other supplying Department 
will take care to enter on tho indeV and receipt, and to note on every other document 
connected with tho transaction, the head of service for which the stores are required, and 
whether the value of the stores in, or is not, dobitable in transfer. 

Form of Exchange Account. 

1205. The beads of the Exchange Account are enumerated and explained 
inAnuexureB. The account itself will show only totals of the heads in 
SMALL CAPITALS, the details being explained in separate schedules attached. 
The Civil Accountant General IP entirely responsible for clearing the account 
under heads I and III, and the L'ublic Works Examiner for clearing heads II 
and IV. The entries against head III in the outward account of the Civil 
Accountant General, and those under head IV in the outward account of the 
Examiner, are, as a rule, responding entries only. But there is no objection 
to a special arrangement being made with an Examiner in respect to any 



particular class of credit being afforded by him in advance of the debit, care 
being taken to prevent double adjustments. 

1. An Examiner can adjust any item with another Civil Administration only through 
the Civil Accountant General with whom he is ordinarily in account. 

2. The Examiner of Military Works Accounts is in account with more than ono Civil 
Accountant General ; if he have any transactions with any other Civil Administrations, he 
fchould communicate them through the Accountant General at, or nearest to, Lis own ordinary 

3. When a Local Government in the P. W. Department sanctions the entertainment of 
a treasure guard for an Executive Engineer, the cost of which is chargeable to the Civil 
Department, a copy of the orders snould be forwarded to the Financial Branch of the Civil 
Secretariat* for communication to the Accountant General. 

4. The Examiner should forward the Treasury consolidated receipts with his outward 
laccoutvt twt an Accountant General should not forward paid cheques with his outward 

Adjustment of Service Receipts and Charges. 

1206. The major heads of "Major Works/' " Minor Works and Naviga- 
tion " and " Civil Works " are divided into four minor heads : 

(1) Provincial In charge of Public Works officers. 

(2) In charge of Civil officers. 

(3) Local In charge of Public Works officem. 

(4) In charge of Civil officers. 

Of these, heads 1 and 3 must be reserved exclusively for revenue received and 
expenditure carried out under the regulations of the Public Works Department 
and accounted for to the Public Works account officers; that is, they will 
appear upon the departmental accounts only, and will not pass upon the Civil 
books. Receipts which come directly upon the Civil accounts, and expendi- 
ture met from funds obtained from Civil treasuries without the intervention o 
the Public Works system of letters-of -credit and cheques, are to be taken 
under heads 2 and 4. 

1207. Expenditure of Civil Officers under the rules reprinted under 
Article 467 is carried out from funds supplied by Public Works Officers, and is 
accounted for to the Public Works Department ; consequently, it is taken t* 
heads 1 and 3 and will not appear upon the Civil accounts. 

1. When receipts or charges on account of Public Works in charge of P. W. D. officers 

have to be taken to an Incorporated Loral Fund, of which the local authorities have a separate 
account, the Accountant General must arrange to obtain a monthly advice from the Publi 
Works Department of the net credit or debit to ^ he fund, and must communicate it to tho 

local authorities, and also adjust it against the balance of the fund on his own books by 
debit to local surpluses or credit to local deficits. In otlier cases the deficit and surplus 
adjustment should bo made only upon the figures as finally made up at the end of tho year. 

1208. The following ruldjpiust be strictly observed by the Accountant 
General, as well as by the Examiner of Public Works Accounts : 

(a) Outlay from provincial and local funds, respectively, must be recorded distinctly 
and separately in the Examiner's office throughout the year. . 

(6) All sums due from provincial to local funds, or nice oersd, whether on account of 
establishment, tools and plant, or anything else, must be promptly charged off 
as they occur. 

Public Works Receipts and Charges by Civil Officers, 

1209. The transactions mentioned in rule 106 of the rules reprinted under 
Article 467, with the exception of charges for petty construction and repair 

Articles 120G12V9. 


(which arc taken under the ordinary Civil heads of account), should be com- 
municated to the Accountant General, Public Works Department, who has 
to include in his annual estimates and accounts not only the departmental 
receipts and expenditure, but the whole of the receipts and expenditure falling 
under the Public Works heads, and therefore requires from the Civil Account- 
ante General statements of the receipts and charges classified as " Public 
Works in charge of Civil officers.' 1 For the correctness of such statements, 
Civil Accountants General are responsible. 

1210. The estimates and accounts to be submitted to the Accountant 
General, Public Works Department, are as noted below, and they should be 
despatched by Accountants General so as to reach his office not later than the 
dates noted against each return : 

1. Budget and Revised Estimates (Form 156) 15th January. As soon a? possible after 
tho figures for these estimates are finally settled by the Local Government, they are to be 
communicated to the Accountant General, Public Works Department, in order that they may 
l>e included in his estimates of Public Works revenue and expenditure for the whole of India. 
The receipts and expenditure on account of Public Works in charge of Civil Officers (head* 
2 and 4 of Article 1200) will ho shown in the Civil Estimates, etc. 

2. Approximate account of receipts and charges of the official year (Form 157) 1st July, 

Tho figures should be based on the best approximation that can bo made of the probablo 
receipts and charges of the official year. 

3. Annual account of roumpUl and charges (Form 158) 1st August. Detailed statements 
should al^o bo furnished for the Finance and Kovenne Accounts in Form 156A. 

The actuals reported to the Accountant General, Public Works Department, munt agree 
irith the entries in the accounts rendered to the Comptroller General, and adjustments miuta 
nfter the submission of the final accounts should also be reported to the Public Works Depart- 
ment as soon as they are made. 

4. Six months' Estimate 1st November (same form as Budget Estimate, No. 156) substi- 
tuting "six months' Estimate " for *' llevised Estimate " in tho headings. Totals only under 
each major head required. 

1211. A note should be submitted with each estimate or account explain- 
ing- important variations from previous at-tuals or accepted estimates. 

Settlement Of Outstandings, 

1212. The Exchange Accounts are very precisely classified under several 
lieade (see Annexure B), and it is clearly laid down which of the two officers 
concerned (Civil or Public Works) is responsible for seeing to the adjustment 
of each head and stating the outstanding^ of it. 

1213. The Accountant General and the Examiner must reconcile their 
accounts each month, and tho reeonciliation^^oulc. m.t be postponed till the 
end of the year. 

1214. When discrepancies are not adjusted monthly, they should be set- 
tled by personal communication between the two olhcers ; and if, after such 
communication, delay still occurs, the fact should be brought to the notice- 
of the Comptroller General. 

1215. Each Civil Account Office and Public Works Examiner should, after 
the submission of his March final account P, render to the Comptroller General 
and the other party to the account, as prescribed in Article 1157, a progress 
register (Article 1150) for each Exchange Account to which he is a party, 
accompanied by detailed lists giving explanation of the cut-standings. Thfe 

Article* 12 W- 1215. 

Chap 60 



Public Works Kxaminers should submit their returns through the Accountant 
General, Public Works Department. If after submission of the March final 
account any journal entries are made affecting the account current heads, re- 
vised progress registers should be submitted on or before the 1 5th December. 

1216. An official number is given to each Exchange Account as shown in 
Annexure A. 

1217. The Accountant General, Public Works Department, should, after 
submission of his final accounts, furnish the Comptroller General with a state- 
ment in the following form showing the detail, by accounts, of the total dcbitg 
and credits to the Civil Department which ho has shown in his final accounts. 
J'he Accountant General, Public Works Department, should compare the total 
debits and credits shown in the progress registers submitted by the Kxaminera 
with those shown in the above statement be 1 ore forwarding the progress 
registers to the Comptroller Geneial. In forwarding tho li^t (f outstanding!* 
the first thing necessary is that each Civil Accountant <onernl and the Ac- 
countant General, Public; Works Department, should send to the Comptroller 
General a statement in the annexed form, showing the detail, by accounts, of 
the total debits and credits to Public Works Department or Civil Department, 
which he has shown in his account. 

No. of 

1 Account. 

Total Ci edits. 

Total Dehii*. 


* Agreeing with the final account f< i ile year. 

Net -f or 

12 If. 


[ Ohap. 60. 


List of Civil and Pub/tc Works Exchange Accounts 

(See Articles 1196 and 1216.) 


Civil Provmco 
concern' d. 

Public Works Examiner to icorncd. 






India . 


Publio Works Accounts, Madras 
Public Works Accounts, Uajputana 
and Central India. 

Public Works Accounts, Bengal 
Public Works Accounts, Ilydeiabad. 
Military Woiks Dopurtmont. 

For Coorg. 
For Port Blair. 



! Central TW- ] 
inocH. (. 

P\iblin Works Accounts, Central 
Military Works Department. 


| Burma . \ 

Public Works Accounts, Burma. 
Military Works Department. 



Public Works Accounts, Assam. 


] Bengal . 

Public Work-* Accounts, Bengal. 
Military Works Department. 


JN-.W.P. and 

Public Works Accounts, N.-W. P. 
and Oudh. 
Military Works Department. 
Public Works Accounts, Rajputana 
and Central India. ^ 


; ( 

\ Punjab . \ 

} I 

Public Works Accounts. Punjab. 
Military Works Department. 
Public Works Accounts, N.-W. P. 
and Oudlu 


Madras * { 

Public Works Accounts, Madras. 
Military Works Department. 

Chap, 60. ] 




Offl m 

Civil Province 
concur nod 

Public Winks Kxammer i onot-rned 




) ( 

l> Bom bay J 

'Public Woiks Accounts, Bombay. 
Public Works Accounts, Kajputana 
and Central India. 
Military Works Depaitment. 



1 \ 

Guaranteed Kailway Accounts, 

For Rvjputana Malwa Rail 
wav system, including 
(Jodhra-Rutluiu Nagdu 


East Indian Railway. 

Also for South Bebar Rail- 


India . 

North Western Kailway. 

Also for Bara-Ajmero and 
Marwnr Survey and tbo 
Man Attock Railway. 


Public Works and Rail nay Accounts, 

For Indus Bridge Works 
and the Shadipalli .Jodhpore 
Frontier Railway. 


State Railway Stores. 
Indian Midland Railway 

Also for Khyber Kailway 
Also for Bhopal Railway. 


Indian Midland Railway . . 

Also for Bhcpal Railway. 


Central Prov- 

Public Works Accounts, Central 

For IT m aria and Waroro 


Bengal Nagpur Kailway. 

Also for Satpura Railway 



Burma . 
JA,, am J 

Burma Railways. 
Assam Bengal Railway. 
Public Works Accounts, Assam 

Also for Kinu-Kabwot 
Thabiotkyin and Ijtrawa- 
dy Bridge Bnrrey. 
Also for Ak haura-Bhairal) 
Bazar and Ti \agaon-JSylhet 
For Cberra-Companygunj 
and Jorbat Railways. 


Bengal . 

Public Works Accounts, Bengal 

For the Howrah Amra and 
Tarkessnr Mugra Steam 
Tramways, Sakri-Jainagar 
(Land), Bengal Dooaro 
(Jjandi, South JJehar Rail- 
way (Land). 


t Chap. 69, 

ANNKXUKE A continued. 



Civil Province 
concer iod. 

Public Works Examiner concerned 



lUafltorn Bengal Railway 

Also for Kx 4 ensi(jn8 and 
snrvpys and for tho 
Mymensingh Jaroalpu r, 
Brah raapntra-Snltanpur 
and Couch Behai-S.mtra* 
baii Kaihvays and Har.a- 
ghat-(TangOD and hatihar 


Bengal Central Rat! nay. 


Bengal ' 

Bengal and North -Wos 1 crn and 
Tirhorf, ICailMay. 

Otnlh and Rohilkhand Railway. 

Alro for 'tato outlay on 
land for Bong.xl and Ninth- 
W pste J n an d SH t^o wl i' 
]{alv!*aul Kail H ay M 


East Cojwt Kail way. 


Indian MklUind Railway. 


Bengal Nngpur Railway. 

Also for til? MJdnapur- 
.Ihoiriah at)d Kanohi 
Plateau Snivoys. 


Knt Inilian Railway . . 

A I no for tho Smith Bchar 


Assam B i njal Railway. 


Kuhilkluind Kitmtion Railway 

For Lncknrm-Bai filly I\a'l- 


(JiuuantoM Railway Acconnis, Itom- 


For Rajpntana-Malwa Kail- 
way system. 



North West- 
1 crn Provinrt's 
and Ondh. 

Bengal anil Noith-AYestern and 
Tiihout Jluih\a\ . 


East Indian Railway. 
Indian Midland Railway. 
North Western Railway. 

Also for State outlay on 
land for tho Bengal and 
Noith Western Railway. 

Also for Ait-Kunoh-Sind 
River Suivoy. 


Oudh and RohilUiaml Kail way * 

Also for Agta-Dellii Chord, 
(jha/iabad-Moradubnd aid 
llurdwar Dehra Railways 


Bengal Nagpur Railway. 

Chap. 60. ] 



ANNEXURE A continue*. 

Official Civil Province 
No. co- cerued 

Public Wurka Examiner tonpcrnecl 




North Western Railway 

i Also for Mari-Attock mid 
Ly allpur- K hano wal an d 
Nowshera- 1 )avgai Rail- 

ways, and tho ICohat- 

Bannu, Sukknr-Bhikarpuv 

and llcwari-lCuchainaii 


Surveys. Frontier Re- 



Public Works Accounts, Punjab * 

For Stain outlay on hind 


for Southoin Punjab Rail- 




Guaranteed Railway Accounts, Bom- 

For Rajputana-Malwa Rail- 


way 8} stem. 


East Indian Railway 

Also for State outlay on 
land for the Delhi-Urn- 

balla-Kalka Railway. 


Oudh and Rohilkhand Railway 

For the Ohaziabad-Morad- 

abad Railway, 



Public Works Accounts, Madras . 

Foi Stato outlay on land for 

Nilgiri Railway. 


Guaranteed Railway Accounts, 

For South Indian, Mava- 
veram-Mutupot, Tin- 

nuvilly-Quilon and Mad- 


Madras J 

Hezwada-Madras Railway. 

rns-Knnoru Railways nnd 
the fcJhoranur-Cochin Sur- 


Southern IVlahratta Railway . 

Also for Mysore and Gnu- 
tukal-Mynoro Fionticr 


63 , 

East Coast Railway 

Also for (Jodftvori Bridge 

and for the Vi/anagram- 

Kaipur, and Jicrharnjnir- 

Kusselkoiida Surveys. 


Guaranteed Railway Accounts, 

For Rajputana-Malwa Rail- 
way 8>Htem, (including 
tho God'hra Rutlam-Nagda 

line) and the Dhond and 

Manrnad, Palanporo- 

Deesa, Ahmodabad-Paian- 

tij, and Tapti Valley 




North Western Railway 

Also for Hyderabad-Shad i- 

palli Railway. 

66 > 

State Railway Stores . 



C Chap. 60, 

ANNEXURE ^-concluded. 


Civil Province 

Public Works Einmliier concerned. 



Southern Mahratta Railway . 

Also for Mysore Railway. 


Public Works Accounts, Bombay . 

For State outlay on land, 

for Alinu'dahiid-Paranti j, 

Tapti Valley and Barsi- 

Pandharpur Railways, for 

the Bombuy-Sind Connec- 

tion Survey and for land 

for the Hyderabad Coda- 

( Bombay 

vari Valloy Railway. 


Public Works and Railway Accounts, 

For Indus Bridge Works- 
and the Shadipalli-Jodh- 

pore Frontier Railway. 


Indian Midland Railway 

Also forBhopal Railway. 


Bengal Nagpur Railway. 





(See Article 1212.) 

Exchange Account lelween the Accountant General, J?ttn.lay,amt the K 
P. //'. Accounts, Bombay (Buildings and litmets and Irrigation 

month of . 


P. W. D 



BOOKS ........ 


ACCOUNTS .....'... 

ENGLAND ........ 











A' a. 

# a. p. 


Detailed Explanations of the Heads. 

PAYMENTS INTO TREASUBIES BY OFFI- These amounts will be credited by the Civil De* 

CEBS OF TJJK P. W D. partmont upon the information received in the 

State Bail way Branch. Treasury Accounts, and debited by the Public 

litigation Branch. Works Department, in the name month upon 

Buildings and Roads Branch, the consolidated receipts of Treasury Officers,. 

furnished by Fxecutive Engineers. 

CHEQUES OF P. W. D. OFFICBBS . . The cheques paid will be debited on the Civil side 

of the accounts and those issued credited on the 
Public Works side The Public Works Depart- 
ment will maintain the necessary watch ovei' 
the outstanding!*. 

INTER-DEPARTMENTAL CREDITS OB Whenever convicts are employed en public works 

CHARGES Br P. W. D. other than Jail works, the Public Works Depart- 

To Forest Department. mont will pay the full market value of thi'ir 

To other Departments. labour, whether they be employed on Imperial, 

Provincial, or Loral Funds Woiks; the payment 
will be made, in accordance with rule XI, Ait. 
95, Chanter 6 of the Civil Account Code. 

REVENUE AND EXPENDITURE IN P. W. D. The Civil Accountant General will receive the 

TO BE CBEDITED oB CHARGED UPON dubiis of the Examiner, taking them to the loan 

CIVIL ACCOUNTS account to which they are chargeable. The Civil 

Public Works chargeable to a loan Accountant General will be responsible for cleai- 

upon the civil books.. ing the Examiner's debits, and adjusting them 

upon the local accounts concerned. 

RECEIPTS OH ACCOUNT OF SEBVICE AND The details are to be sent by the Examiner direct; 
OTHBB FUNDS (ono head for each fund), to the Secretary of the fund. 

Water-rate collections, 
Kent of Government buildingn. 
Itent of roadside lands. 
gale proceeds of railway, Class 

Ian as, 

Recoveries, of advances of P. W. 1) 
Surplus cash refunded by Civil 


P. W. D. 
By Forest Department. 
By other Departments. 

Other lands. 


Chapter 61, Military Department. 

Assignments .... 1318 I Deceased and Deserters' 

Schedules of Receipts and ) Estates . . . .. 1*229 

Payments. ,.1218 Mi'irary Treasure-Ghoshs 

Form of Exchange Account . 1221 T ~ J --.-* . 

Returns for Accountant 
General, Mi itary Depart- 
ment 1322 

Adjustment of S tor 08 . .1225 

Lapse of Transfer Receipts 

and Cheques . .1238 

Indian Military Sorvioo family 

Pension Regulations . 1*434 

Pensions from old Military and 

Orphan Funds . . . 1S'*5 

Exchange i^.u 

Military Accounts submitted to 

Comptroller General . . 1237 


1218. Assignments on local Treasuries art* issued by Accountant 9 Ge;iernl, 
afc the btt^inning of I ho year, on the application oF the Controller ol* Military 
Accounts. The probable cash requirements of each office for ea-Ii month aro 
specified in those assignments. 

Schedules of Receipts aid Payments. 

1219 The separate schedules of Military receipts and pay men In trans- 
mitted by Treasury Offi-ora (Article .505) with thoir miiithly tuvouut* sin- 1 
bi-monthly list of payments aro, on receipt, collected tofroMior ly the Account- 
ant General and forwsirdod, in original, together \\ith :ill vouchers For p- s- 
mcnis, including chec pies and transfer receipts, to the Controller > M-JiU-ry 
Accounts with a covering 1 list in Form 15!) for payments, and rWm 1(50 Jor 
receipts the first list of payment-* should be sent about the 2Mi of th iiionih 
to which it ivfers, and the sec.on<l list and the schedules of receipt t* on the 10th 
of the nevt mouth. 

1. Those d.ilM mnst be strirtly oh^l>^vir^ anil if all the li-ts Imvu not IIPMII nM-i-lvi'il frorti 
Treasuries on the duo ilaton thoso wliloh liav< liowi roii'iviHl nliouM hi> forwarded iui-1 Biipplo- 
inrntary lis^s should bu sent aft c.irly as passiblo aftor llm ivc!pt of tlio lto H'luilului. 

1220. Tlio Accountant General will preserve for record a copy of the cover- 
ing lists, and also a copy of the schedule of receipts and of the entriew in tho 
"Miscellaneous'' column of the schedule of payments. 

Form of Exchange Account. 

1221. The outward Exchange Account Current is prepared in Form 101 . 
The inward Kxchanufe Account Current is in Form l>ii presciibed by the 
Military Account Department. The mutual adjustment arid clearing of items 
is regulated by rules laid down in Chapter 57, and each Controller furnishes 
the Comptroller General and the Accountant General concerned annually wi*h 
a statement compiled in thj manner mentioned n Article Ho 7 of that 

1. The following explanations may be of nse : 

Head I. Remittance* to Civil from Military. 

ThU is intended for 0(nh remitted by the Military Dopartm-n'al o'fijir info a Civil 


These sums appear in ^the second money column of the treasury schedule, Form 05. 
Transfer receipts drawn by Civil Treasuries, and cheques drawn by Cantonment Secretaries on 
Military Treasure-chests, will also bo shown under this head. They appear in the first money 
column of Form 65. 

Head XLRemittances from Civil to Military. 

These remittances are issues of payments upon cheques and transfer receipts issued by 
Military Officers, and alsowhen such is specially ordered specie remittances from Ciril 
Treasuries to Military Treasure-chests. Registration fees, Stamp, Abkari and Salt collections, 
eto., paid into Military Treasure-chests will appear under this head. 

Head III. Items adjustable by Civil. 

This is intended for rofcipts and charges on account of the Civil Department received and 
expended by Military Officers, and debited or credited by them to the Civil Department for 
adjustment upon tlio Civil Accounts. Under this head may be included sums received into 
the Military Troo-sure-ehests on account of Cantonment Funds, Contributions for Foreign 
Service, examination fees and subscriptions to Service Funds. Consequently the original items 
under this head aru always in the account rendered by Military to Civil, and the responding 
entries are always in tho account rendered by Civil to Military. The responsibility for adjust- 
ment rests with tho Civil Officer. 

Head IV. Items adjustable by Military. 

Tliis is intended for receipts otherwise than on receivable orders and for payments, OR. 
Military Account otherwise than on cheques and transfer receipts issued by Military Officers ; 
and also for the value of stores supplied by and returned to Civil Departments. These will 
bo debited or credited to Military in the account rendered by the Civil to the Military. The 
only entries in the account rendered by Military to Civil are the responses given by Military 
in adjustment of these debits and credits. 

The Civil Officer is entirely responsible for the clearance of heads I and III, and the 
Military Officer for heads II and IV. Accordingly, tho Civil Officer need give no particulars 
in his outward Account Current of tho items credited and debited under heads I and III, and 
in the same way tho Military Officer need give no particulars of the items credited and debited 
under heads II and IV of his outward Account Current. Civil Officers in giving particulars 
under head IV of items credited, will be careful to enter the full designation of the party 
paying the amount into the Treasury . 

Returns for Accountant Geueral, Military Department. 

1222. On the 23rd of June of each year each Accountant General and 
Comptroller should furnish the Military Controllers concerned with a statement 
showing the probable amount of original debits and credits on account of the 
Military Department, that will appear in the Exchange Accounts for March 
(final) under head IV. Items adjustable by Military, according to the latest 
available information. 

1223. Each Accountant General should send direct to the Accountant 
General in the Military Department, by the 0th of each month, a statement 
in Form 163 showing the debits and credits to that department in his books for, 
and to the end of, the preceding month. In the case of Madras, Bombay, 
and India the figures may bo sent a fortnight later. 



1224. The Accountants General, Burma, Bengal, Madras, and Bombay 
and the Comptrollers, India Treasuries, and Assam, should also send to the 
Accountant General, Military Department, as well as to the K \aminer of 
Marine \ccountg, Bombay, on the same dates, a similar statement showing the 
debits and credits on account of Imperial Marine. 

Adjustment of Stores. 

1225. Adjustment of the value of stores supplied to the Civil Department 
{or which payment can be required under the rules for inter-departmental 
charges should he made monthly, the debits being raised against the 
Government or Department concerned through the Exchange or Central ad- 
justing account, as the case requires, suppoited by the receipt of the officer to 
whom the supply was made, in which the authority for the supply will bo 
noted ; the value of the stores will also be entered in the receipt, if practi- 
cable, otherwise a separate valuation statement will be furnished. 

1. .Military debits for ordnance storey supplied to Provincial Government* must bo no 
oepted including exchange, plu* cost of transport fiom seaboard to place of issue (4 per cent , 
on the value of the stoics), />/v 10 percent, departmental charge on tho Mini of tho ubovj 
charge*, in addition to a'l transit charges. 

2* The cost of military stores supplied to Imperial Civil Department is not to be charged 
to tho latter. 

3. The debits of the Military Depaitmenl for medical Htotes supplied to Provincial 
CiovcrnmcntH, Civil Departments, and Chaiitahlc Dispens.iiii K, will, foi Kur<ipcaii s(.nii>, 1m 
at stock-book latcs, /Jit* xchnnge, plus 10 per cent on the sum of tho abovn two MCIIIH 
For local attires, stock -book rales only, pint* li> per cent , will ho charged. In liotli C.ISCH the 
cost of transit from tho place of issue innst be paid by the receiving dep,ulment. 

1226. The following rules have been laid down with regard to thu 

for new instruments supplied by the Medical Store Deparfruaiitj and to the 
repair of old ones : 

1. Tho charge for new instruments imported by tho Medical Store Depart maul will ho 
at stock -book rates, plus exchange, plus 10 per cent, on the sum of tho above \ wo items For 
new instruments locally manufactured or purchased stock-book rates only, pins 10 per cent f 
will bo ehaiged. In both cases tho cost of transit fiom the pUu o of issue must bo paid by tho 
Civil Department. 

2. No allowance will be mado to the Civil Department for tin* value of instruments 
returned into store as useless and unserviceable, and no chargo will be mnde to the Civil 
Department for the repair of instruments relumed for repair and not biought upon tho book* 
<of the Medical Store Department. But when any new articles aro supplied from stores to 
complete a &et, the charge will be as in note 1, including cost of transit. 

8. When European instruments returned into store on delivery vow her aie found fa for 
repair and re-issue, credit will bo yiven for them to the Civil ^Department at two-thirds of th 
slock-bonk rates, p?u* exchange. For local instruments credit will be given at two- thirds of 
the stock-book rates only. The charge for such instruments, on re-issue to the Civil Depart- 
ment, will be the sums thus allowed for them, JP/MA If) p'-r cent. In both cases the cost of 
transit from the place of re-iosue roust bo paid by the.Civit'Depaitment. 

1227. l^or Kuropean medical stores supplied to Municipalities, Native 
States, and private individuals, the charge will be stock-book r.i(eM, nfa/g 
exchange, plus 20 per cent, on the sum of the above two items. For local 
stores, tbe charge will be stock-book rates, pins 20 per wit. In both caws 
the cost of transit fjom the place of issue must be paid. 

692 MILITARY BEPABTMENT. [ Oh ftp. 61* 

Lapse of Transfer Receipts and Cheques. 

1228. Military transfer receipts lapse at the end of the third account year 
after the year of issue ; and Military cheques, at the end of the third month 
after the month of issue. Both will he adjusted in the hooks of the Military 
Department, and not in those of the Civil Department. 

Deceased Soldiers' and Deserters' Estates. 

1229. Under Articles 176 and 177 of Act XII of 1894 (Indian Articles of 
War), the surplus of the estates of deceased persons suhject to those Articles, or 
of the property of deserters, is remitted to the Comptroller, India Treasuries (or 
to the Accountant General, Madras or Bombay, according to circumstances); 
the surplus property of deserters should he credited as revenue immediately on 
receipt, while that of deceased officers and soldiers should be credited to a 
distinct sub-head under deposits and entered in a register in Form 1C I. 
Such deposits, if not claimed within three years, will be credited to revenue, 
like any other deposits. 

Eeceipts and Payments at a Military treasure-chest on account of 
other Departments. 

1230. In cases in which Military Treasure-chests arc authoriso'l to receive 
money from, or pay money to, ollicers of the Public Works (including Hail way) 
they will conduct and accoiuit for the receipts or payments in strict conform- 
ity 'with Articles '149, 451, 457, 458, 461 and 462. 

1231. Transaction between Military Treasure-chests and Public Works 
officers will be settled through the Central Adjusting Account. The cheques 
issued will be original items in the Public Works accounts. The cheques 
paid will be responding items in the Military accounts, and they will bo so 
charged at once as the payment is made without waiting for the schedules of 
the original items. These schedules will, however, bo furnished to, and be 
checked by, the Military Account Department as directed in Chapter 50 ; they 
should contain details showing the number, date, and amount of oach cheque, 
and the name of the officer who drew it. 

1232. Transactions between Military Treasure-chests and Postal officers 
will be settled in the same way. Remittances by Postal officers will be original 
items in the accounts of the Comptroller, Post Office, and responding items in 
the Military accounts. When advances are drawn by the Postal Department, 
tho payments by the Military Department will be original entries. 

1233- Transactions with the Civil Department will be settled through the 
ordinary Account Current exchanged by the Civil and Military account 

Indian Military Service Family Pension Regulations. 

123 i. Subscriptions recovered under these regulations should be credited 
to the Military Department of the Presidency concerned. (See Article 95$.) 



Pensions derived from the old Military and Orphan Funds. 

1235. Pensions and certain other miscellaneous charges payable out of 
these Funds paid from Civil Treasuries are adjusted finally in the Civil Depart- 
ment (sec Article 957). The bills paid and covering whednlos received with 
the Treasury Accounts should be sent by the Civil Accountant General us soon 
as they are received to the Pay Examiners concerned for audit and return, 
Any amounts objected to by the Examiners should be held under object i >n in 
the Civil Department until the objections satisfied. 

Exchange on Transactions with London. 

1236. The exchange on transactions with London should bo shown in the 
exchange account with India. 

Military Accounts submitted to Comptroller General 

1237. Monthly accounts of the Military Department are ren ered by the 
Controllers of Military Accounts of the four Military Commands to the Comp- 
troller General and to the Accountant General, Military Depart .nent ; they 
should be furnished not later than 05 days after the close of the month to 
which they relate. 

POST OFFICE. [ Chap. 62. 

Chapter 62.-Post Office. 

of Funds . . 1238 
Accountant General's State- 
ment of Postal Receipts and 
Payments . 1239 

Controller's Statement of 
Civil Receipts and Payments 12 10 
Responsibility for Adjustment 1241 

Differences in Money Order 

Accounts .... 1242 
Stationery and Printing Charges . . 1243 

Assignment of Funds. 

1238. Letters of credit are issued monthly 1>y the Comptroller, "Post Office; 
as explained in Chapter 20, supplementary o rod its being issued by telegram. 

Accountant General's Statement of Postal Receipts and Payments. 

1239. Aetna! receipts and actual payments on account of each Head Po^t 
Oilic-u ;irc taken, without further detail or classification, to credit and debit of 
I-:\hanffo Account between Civil and Tost Office in the monthly accounts ami 
Provincial books, and are comma nioated, in the monthly account (Form 10.3 J, 
to the Comptroller, Post O (lice. Miscellaneous recoipls and diirges by Civil 
OJfVers on account of the Post Office arc also shown in. the statement in the 
column* provided for the purpose. Thi* account should be furnished by 
tho 3rd of the second month after that to which it relates; and no vouchers 
mod 1)0 appended to it except for miscellaneous charges, as the Comptroller, 
Post Ollicv, will have received a verified eopy of the Pasb book from tb 
PoftmaHtcrti concerned in accordance with Article 5:20. 

Comptroller's Statement of Civil Receipts and Payments. 

1240. The Comptroller, Post Office, furnishes each Civil Accountant, 
General monthly with a statement showing the receipts and charges (if any) on 
fif-count of the Civil Department appearing in the fostal Accounts, but not 
pnmns through any Treasury Accounts. These statements do not include any 
responding entries, but only original items which have to be adjusted in tho 
Civil Department. On receipt of these statements the Civil Accountant 
General makes the requisite adjustment of the transactions on his books by/i0r 
contra, debit or credit to account between Civil and Post Office, and includes 
these debits and credits in his monthly statement of Postal receipts and 

1, Bills for fmrvioo hire of tho Tonga and Bullock train service between Kalka and Simla 
on account of the Viceroy and Lieutenant- Governors will be audited by tho Comptroller, Post 
Office, and tho charges included by him m his monthly statement for tho Accountant General 
concerned. The Accountant General will accept the bills on the authority of tho Comptroller, 
and adjust the charges by debit to Tour charges and credit to account between Civil and Post 

2. In the accounts of Bombay, the net amount due to the General Post Office in 
London on account of Money Order Exchanges and postage collections is taken to the debit 
of Exchange Account between Civil aud Post Officn by credit to the account between India 
wicl England, and tho amount is deducted from the credit, side of the account sent to the 
Comptroller, Post Office, by the Accountant General, Bombay. 
Articles 12381240. 

Cftap.62. ] POST OFFICK. 

Responsibility for Adjustment. 

1241. The Comptroller, Post Office, will be entirely responsible for clear- 
ing the debits and credits in the Exchange Account between Civil and Posr 

The progress of adjustment of the debits and credits in the l^chano-e 
Accounts will be watched by the Comptroller in the manner laid down 7n 
Article U 56, and he will annually furnish the Comptroller Goaeral with a 
progress register for each of the following accounts : 

1. Account between Post Office an<l Tolograph. 

2. Account between Civil Accountants General and Comptroller, Post Office 

3. Transfers between Postal Officers. 

Differences in Money Order Accounts, 

1242. The Comptroller, Post Office, will communicate to the Comptroller 
General annually the difference between the ledger and the balance of the 
Issue Lists with a view to sanction being obtained to write off the amount by 
deduction from the ciedit on account of unclaimed Money Orders^ 

Stationery and Printing Charges* 

1243- All charges on account of stationery supplied to, and printing work 
done for, the Postal Department are debited to that Department, the adjust- 
ment being made annually. 

1244, In the case of stationery supplied from the Central Stores t 
Calcutta, Madras and Bombay, the Superintendents of Stationery communicate 
the amounts debitable to the Postal Department to the Comptroller, India 
Treasuries, who will raise the necessary debit in his Exchange Account with 
the Comptroller, Post Office, by credit to " 30. Stationery and Printing " 
by deduction from the charges as " Stationery supplied from Central Stores 
to Postal Department/'' 

1245. As regards printing work executed at Government Presses for tho- 
Department, at the end of each financial year, each Accountant General or 
Comptroller debits in his Exchange Account with the Comptroller, Post Office, 
the cost of printing work done for the Postal Department and the cost cf 
stationery supplied for such work ; the former being adjusted by deduction from 
the printing charges and the latter by deduction from the charges for 
stationery on his books. The Superintendents of Stationery will treat the coat 
of this stationery in the same way as that of other stationery issued to the- 
press concerned. 

1241- 18 tf 



[ Ohap. 63. 

Chapter 63- Telegraph Department. 

Assignments of Funds . 1246 
Accountant General'^ State- 
ment of Telegraph *- eceipts 
and Payments , . . 1247 
F.xaminer'B Statement of 
Civil Receipts ond. Pay- 
ments ..... 1249 

Responsibility for Adjust- 
ment .... 126O 

Provincial Linos of Tele- 
graph . . . 12B2 

Stationery and Printing 
Charges .... 1254 

Assignment of Funds, 

1246. The "Director-General of Telegraphs, before the commencement o 
each official year, furnithes to the Comptroller, India Treasuries, a state- 
iiumt (in Perm 6G) of the probable cash, requirements of his Department for 
t ho year, and the Comptroller lonvnrds extracts from the statement to each 
k'rovincial Accountant General, showing the requisitions on the Ticasuries 
under his control. Tlii'bO the Accountant General communicates to the 
TreawirieM concerned (A itiole 528), and issues letters of credit (Article 530), 
upon application from the Examiner of Telegraph Accounts iu Form 167. 

1. Irf'Hcrn i of credit on iho Karachi ami 13u-hirc Tinumrini in favour of the Dim-tor, 
Peihifin Jjulf fri'tiim nf the Indo-Kinupaui Telegraph Derailment, are uucd upon statement* 
of cash reqmremcnti countorwgncd by the Examiner of Telegraph Atcoiuits. 

Accountant General's Statement of Telegraph Receipts and Payments. 

1247. The receipts and payments are taken to the remittance head, " At- 
comit between Civil and Telegraph/' and a monthly statement thereof in a 
form similar to that us-ed for the account with the Post Oflicc (Form 105), 
will he tent to the Examiner of Telegraph Account* Calcutta. With this 
statement will he submitted every month any receipts gi anted by Telegraph 
Masters for stamps advanced as permanent advances under Article 5 IU, to- 
gether with a list of such receipts, the total of the li&t being ttated in word* 
as well as in figures. Receipts on account of special advances of stamps made 
under Article 5-17, should be shown distinctly at foot of the above li&t. As 
it is noce^ary that temporary advances made under Article 5<17 should be 
adjusted before the end of the next month at the latos-t, an atwitor finding 
rack an advai ee in the memo, should enter it in his objection book in 
the column " Items awaiting clearance," and diould remove the objection 
when the advance is ailju&ted by an addition to the stock in the memo. 

1248. A memorandum of the tales of telegraph stamps during the month 
should be despatched in anticipation cf the monthly statement, so as to reach 
the Kxaminer on or before the 2"th of the month following that to which it 
relates. If the memorandum cannot reach in time, a telegiam should be sent 
01 the total amount of sales. 

Examiner's Statement of Civil Eeceipts and Payments, 

1849. The Fmminer fuinhhoB the Civil Account Officer \vith a monthly 
tntwnent (in l\>im 168) of the receipts and charges on account of I ho Civil 

Chap. 63, ] TELKGKAYll DEPARTMENT. 597 

Department appearing in the accounts of the Telegraph Dcjnirtment. This 
statement does not contain any responding items, but only original items 
which have to be adjusted in the Civil Department. The Civil Account O Hirer 
will make the requisite adjustments in his nci'ouutg upon these statements, by 
ytr contra debit or credit to the Telegraph Department, and will include these 
debits and credits in his monthly statement of Telegraph receipts and pay- 

Responsibility for Adjustment. 

1250. The Examiner of Telegraph Accounts bears the entire responsibi- 
lity for clearing the debits and credits under Kxchange Account between Civil 
and Telegraph in the Civil accounts ; and no account of the outstanding need 
be kept by the Civil Account Officer. Nor will the transactions be adjusted to 
service and other heads upon the local accounts. The Civil Account O Hirer 
must, however, use due endeavour to adjust lebits and credits i\oii him by 
the Telegraph Department, and must take the neooss.iry action to the 
account of any debit and credit, which he has passed on to the Telegraph 
Department, but which the Examiner finally rejects. 

1. TIu rate of c\rhnngi for wnvrrting KraiiH inlo linpccn in tli< iwonnU of 1hn Indo- 
Emopiiui r lVl(Ki.iph IVpaitniiMit hsw lnvn tixrd ni 250 per 100 ICnpot'H, with t'uVrl f rum 
the 1st July ISU) ~((i. ., 1\ D., No 2 l .'8.t, dated 20th Juno lbO(.). 

1251. The Examiner of Telegraph Accounts will annually furnish the 
Comptroller General, through the Accountant General, Public Works Depart- 
ment, with a progress Register, compiled in the mannei laid down in Article 
1 157, for each of the following accounts : 

Account mi will hrfwrrn Civil and T It-graph. 

A'nuiit <Miricnt hi'twoon Public Works mid TVli'gmpli. 

Tr.uisfrrH bctwvun Indian and iiido-Kuropean ToTcgiaph nnd Post Ofliro. 

Provincial Lines of Telegraph. 

1252. A contribution or payment to the Telegraph Department for 
service,- rendered, either by way of rout for a private line or a-* contribution 
in der guarantee or agreement, towards the expense of maintaining a lino or 
office, is to bo dealt with between the Telegraph Department and any other 
department, or any Government office, in the bame way as similar arrange, 
mcnts between the Telegraph Department and the public generally. The 
amounts will appear in the Telegraph accounts as contributions or rents, by 
debit to the Civil Department, and will in the Civil acuountB appear an miscel- 
laneous expenditure of the department concerned, or contingent expenditure of 
the office concerned, by credit to the Telegraph Department. 

1253. In the ease of branch telegraph lines worked on the giiarantce 
against loss of a Local Government, the amount of loss or gain on working is 
at the end of the year )>ahsed by the Telegraph Dcpaitment, through the 
Exchange Accounts, to the Civil Accountant General concerned. 

Stationery and Printing Charge. 

1254. All charges on account of stationery supplied lo, arid printing work 
done for, the 'lelcgraph Department are lo he debited to that Department, the 
adjustment being made annually. 

Articles 1250! 261. 


1255. In the case of stationery supplied from the Central Stores at Cal- 
cutta, Madras and Bombay, the Superintendents of Stationery communicate 
the amounts debitable to the Telegraph Department to the Comptroller, India 
Treasuries, who will raise the necessary debit in his Exchange Account with 
the Examiner of Telegraph Accounts by credit to " 30.- Stationery and Print- 
ing " by deduction from the charges as " Stationery supplied from Central 
Stores to the Telegraph Department." 

1256. As regards printing work executed at Government Presses for the 
Telegraph Department, at the end of each financial year, each Accountant 
General or Comptroller debits in his Exchange Account with the Examiner of 
Telegraph Accounts the cost of printing work done for the Telegraph Depart- 
ment and the cost of stationery supplied for such work ; the former being 
adjusted by deduction from the printing charges and the latter by deduction 
from the charges for stationery on his books. The Superintendent of Sta- 
tionery will treat the cost of this stationery in the same way as that of other 
stationery issued to the press concerned. 

Article* 125512&6. 


Chapter 64. Account between India and England. 

Description and Form of Out- 
ward Account 1287 

Items to be included in the 

London Account . . 1260 

General Restrictions . 1261 

Special items in outward Ac- 

Hass*s >tnd Minicoy Light Dues . 1262 
Deceased and Distressed Seamen . 1265 
Navy, Emigration and other JBills 1268 
Mong-Kony Police Pfnswits . 1270 
Stam'p Duty on Rnyal Warrants . 1272 
Direct remittances to England 1274 
Claims for recovery by Secre- 
tary of State .... 1276 
Secretary of State's Bills . 1277 
Method of Conversion . .1285 
Kate of Exchange 

Official Hale .... 12W 

tipei ial Rates .... 1288 

What year's rat* applies 
Pensions and leave allowances t 
Rupees , . 

Inward Account 

Form and contents 

Treatment in Accountant General's 

European Stores 

Purchase , . . 

Stores for Imperial Departments 

Utorrs for Provincial Serrices 
Locil Funds or Native Govern 
me tits .... 

Register of Invoices . . 
General Average . . . 

SpeciHl items in Inward Ac 

Indian Produce 

Jieputnated Nnfivrx of Jndirt 

Specially chargeable <tllo waiters 




13 tl 

Description and Form of Outward Account. 

1257* The London account is prepared in For.n 169 and is to he despatched 
once a quarter to the Comptroller Geneial ; but monthly schedules, in the 
following form, are required in anticipation of the account. Vouchers must be 
sent with these bchedules. 

Gorernment of 



Schedule No. 

189 . 

of the London Account 



Item No. 


Received or paid 
in India in Indian 



In Indian Cur- 


In British Cur- 









P . 











'\ lie Bgures given re those appertaining to an item of R300, the equivalent of whiob, afc 1. 
2K, is 18-8.9. 

Article 1257. 


1258. A separate schedule is required for each minor head, such as "Post- 
age collected iu India/' etc. Each schedule thould bear a distinguishing num- 
ber, and the vouchers should be numbered to correspond with the items in 
support of which they are forwarded. 

1. When the several items in a schedule involve separate receipts or payments in Eng- 
land, fractions of a ponny should not be shown, fractions of a half -penny or less being omitted 
and larger ones being shown as a penny , when the whole schedule involves only one receipt, 
or one payment in England, the fraction should be omitted only in the total of the schedule. 

1259. To insure the agreement of the figures in the Accounts Current with 
those shown in the Finance and Revenue Accounts for the year, a comparison 
should be made, in the first week of November in each year, of the London 
Accounts for the four quarters of the year with the corresponding total in the 
final account for March, as modified by subsequent journal entries submitted 
to the Comptroller General for incorporation in the accounts of the year. In 
the event of any difference being discovered, a supplementary Account-Current 
and schedule should bo submitted. 

Items to be included in toe London Account. 

1260. The several items which can appear in this account, and the accounts 
which are adjusted through it, arc detailed in the list of heads under Remit- 
tance Account between England and India (Appendix P). 

General Restrictions- 

1861. In th< account with London, no transactions are to be unnecessa- 
rily included. The general rule is that no item of receipt or payment is to 
appear when the credit or debit to the gcneial revenues of India will remain 
unaltered ; thus an advance of pay to an officer proceeding home is not debited 
to London, because the amount is recovered by short payment of his leave 
allowances ; but any sum to be actually recovered in cash may be debited. So 
also a lecovcry of an advance of pay made in England must be linally adjusted 
within the Indian Accounts, unless it is on account of an advance made to an 
officer paid from local or municipal funds or by a foreign state, in which case 
it will always be credited to the London Account. 

1. In ill imtrat ion of the order that no transactions are to be unnecessarily included, it 
nmy be well to mention some cases in which special orders have been issued 

(a) Advances to British troops proceeding homo are to bo finally charged in India. 

(&) Gain by exchange on stores supplied to Provincial departments is not to be included 
in the London Account, but to bo taken to " Exchange on Itemittance accounts " 
or '" Account- Current with India " according as it orginates in the Accounts of 
India or the other Provinces, 

(r) Payments out of the fund set apart in 1849 by the agreement with Maharaja 
Dhulip Singh should be a final charge in India. 

(f?) Tli is account should not be used for remitting balances of Civil Savings Bank 
depositors who have gone to the United Kingdom, as such remittance should bo 
made by money order. 

2. Sale proceeds of slave dhows and the expenses incurred in connection with their crews 
and tho hlnves captured in them si ould bo in the fir- 1 instance brought on to a Suspense 
Account, which will be cleared, when tho transactions are closed, by transferring the balance, 
te., the difference between the receipts and payment^, to London Account, 

Articles I2o8l?61. 


Special items in Outward Accounts. 

Ba&scs and Minieoy light Dues. 

1262. The duos are taken at a tonnage rate under an oider of Her Impe- 
rial Majesty in Council, dated 29th June 1890, passed agreeably to an Act of 
Parliament, and are calculated at three-eighths of a penny i'or Hashes and 
one-eighth of a penny for Minieoy Lights, both subject to an abatement or 
discount of 5 per cent. When paid or collected in India, the sterling rates 
are converted into Indian currency at the official rate of exchange fixed for 
the year. Commission at 5 per cent on the realisations is credited to Customs, 
and the balance to " Remittance Account between India and "hlnglacd." When 
a refund of these dues is made, the collectors ot the dues should show them in 
their statements of collections periodically sent to England. These dues are 
now for the most part collected in England. 

1263. Requisitions for forms for use in the collection of the duos should 
in all cases be made to the Comptroller General, who will obtain the forms 
from England. 

1264. The accounts of Basses and Minieoy Light dues should be summa- 
rised as in the specimen form given below for frubmiBBion to the India Office. 

Statement of the amount Hue to the Board of Trade in rapect of the Account of 
fiasaes and Minieoy Light cities collected in Bntish Burma itt the quarter 
ended 3hl Match 1885. 

Ditto ditto BaHhein .... 
Ditto ditto Akvnb ... 

. 1,788 10 4 
. 2 770 12 4 

Ditto ditto Moulindn .... 
GrosH amount of dues 

. 1,270 8 7 

. 11,299 7 3 

J] 262 2 7 

Less commission at 5 per cent, on tho not amount 

. 663 1 8 

10,009 11 

Add coinnm sion duo to Board of Tiado, as per Quory 
No. 71 of 1883-84 

Equivalent in steiling, at Is. 2J<, tho rupee- . 

1. The Minieoy due* should not be shown separately from the Bassos duen, but in ono 
sum, both in the counterfoil and in the account. 

2. All Refunds of Light dues should be adjusted at the official rate of exchange for the 
year in which the refunds arc made. 

Deceased atid Dis'ressed Seamen. 

1265. The rules for accounting- for the receipts from estates of deceased, 
and the expenditure on relief of distressed British seamen, have been laid down 



by the Government of India for the guidance of the account department and 
the Marine officers concerned. Those relating to the Marine officers will be 
found in Articles 710 to 712 of the 1st Volume of the Civil Account Code, 
and the following rules deal with the disposal by the Accountant General of 
the duplicate account sent to him, and with the final adjustment of the ac- 
count rendered to the Secretary of State. 

On receipt of tho duplicate account, the Accountant General will check in detail the 
tratmwiion 4 included in it, and having satisfied himself of their correctness, report to the 
eoie'ary of State tho amounts due to or by tho Board of Trade on account of the balances of 
Shipping Masters' accounts and seamen's money orders. The report will be in Form No. 171 
and tho balance of each Shipping Master's account should be separately entered in it. The 
duplicate account should be filled in the office and its contents compared with the entries in 
tho quarterly account-current, London. 

The adjustment of tho account will rest with the Secretary of State for India and the 
Board of Tiade. 

The iccoipts and charges on thK account fall under the head " Balances of Shipping 
Masters' Account^ " ; only the net figures should be shown in tho London Account. 

1266 and 1267. Cancelled. 

Naty y Emigration and otk*r Bills. 

1268. For claims against Her Majesty's Navy (r ?., for coals supplied), 
navy bills in duplicate must be obtained, which will be forwarded for realisa- 
tion through the London Account. All charges incurred by Civil Departments 
for similar supplies should be passed on to the Examiner of Marine Accounts 
for adjustment and the navy bills in duplicate, with supporting vouchers (/?.</., 
receipts signed by the responsible officer of the ship in the case of stores 
supplied) g hould be forwarded to the Examiner of Marine Accounts for trans- 
mission to the Comptroller General. 

1269. Bills on tho Crown Agents for sums advanced to the Emigration 
Agents are debited to Account Current with London. Those drawn in Cal- 
cutta are fonvardod to the Comptroller General by the Comptroller, India 
Treasuries, for despatch to the India Oflice ; while those drawn in Madias a-e 
forwardod to the India Office by the Accountant General. 

lion g- Kong Police Pensions. 

1270. Accountants General are required to furnish the Comptroller General 
with half-yearly schedules in duplicate, accompanied by vouchers of pay- 
ments to retired Hong-Kong Policemen. The vouchers accordingly need not 
accompany the monthly schedules, as they are forwarded to the Secretary 
of State with these half -yearly schedules. 

1271. Cancelled. 

Stamp Duty on Royal Warrants, 

1272. When Royal Warrants are received for delivery to persons appointed 
to posts in India and resident in it, the equivalent of a snim of 10*. on 
account of stamp duty on each warrant should be recovered, as a matter of 
corn-he, from the person appointed, and without any special instructions on the 
subject from the Secretary of State. 



1273. The amount is credited in the outward London Schedule. It is also 
debited to India in the Inward London Account, as it represents an actual 
payment in England, and if no recovery has been effected before receipt 
of the extract from this account, it should be made as soon after as possible, 
and the debit responded to in the next outgoing London Schedule. 

Direct Remittances to England. 

1274. Asa general rule, no money should be paid in England on account 
of the public Mil-vice, except through the Secretary of State ; but this rule has 
been relaxed in the case of stores purchased, or literary work done, in England 
under the control of the authorities in India, when the payment should be 
made without the intervention of the India Office. 

1275. When any such payment is to be made in England, the officer who 
is responsible for mating the payment can present his bill for the money to tho 
accountant General, and obtain in payment of it a bill -of -exchange payable in 
London, which the Accountant 'General will purchase through the Bank. 
If in any case the Government of India grants authority to make the pay- 
ment through the Secretary of State, the Local Government should bo moved 
to send a separate communication through the Government of India (except 
Madras and Bombay), requesting that the payment may be made. Credit 
should be given in the London account if cash 1ms actually been lodged in an 
Indian Tieasury, otherwise credit should be delayed till the payment has been 
notified in the Outward London Account. 

Claims for recovery by Secretary of State. 

1276. Payments in India on account of Her Majesty's Imperial or other 
Government which are to be recovered by the Secretary of State, are to be 
advised to the Comptroller General for communication to the India Office as 
soon as possible, and in anticipation of the regular account ; and all vouchers 
and documents necessary for the recovery are to bo sent with the advice. 
Vouchers for charges of an unusual nature should either be supported by orders 
of Government authorising their recovery in England, or the circumstances 
under which the charge was incurred should be fully explained. 

1. The vouchers for payments mado by tho Muscat Treasury on account of dieting slaves 
seeking redress *should contain information regarding the circumstances in which they wore 
received and dieted at the Consulate. 

The amount will be included in the schedule and account mentioned in Article 1257, and 
against it will be quoted the letter of advice to the Comptroller General with which the 
vouchers were sent. 

Secretary of State's Bills. 

1277. The amount of the Secretary of State's bills advised to Calcutta, 
Madras, or Bombay, must be adjusted as follows in the month in which they 
are drawn by the Secretary of State. The sterling amount of each bill is to be 
debited at RIO per to the head " Bills drawn on India by the Secretary of 
State " by credit to a head called " London Bills Payable, Principal ;" and 
the difference between the lupee value thus stated and the rupees actually 

Articles 12731277. 


drawn for should be debited to " Exchange on Remittance Accounts " for bills 
drawn on Calcutta and " Accouut Current with India/' for bills on Madras 
and Bombay, minor head ' ' Exchange on Secretary of S tate's Bills " by credit 
to a head called " London Bills Payable, Exchange." 

1278. The debits under " Bills drawn on India by the Secretary of State " 
will thus, in each month, be the same as the credits in the Home Accounts 
under the corresponding head. 

1279. The head "London Bills Payable, Principal," is to be debited at 
the time of payment with the rupee equivalent of the sterling amount of the 
bills at two shillings, the difference between this amount and the amount 
actually paid being charged to the head " London Kills Payable, Exchange/' 

1280. Both the heads " London Kills Payable, Principal," and " London 
Bills Payable, Exchange," will be closed to balance. The balance of the 
former head at the close of the year will represent the sterling amount of the 
bills outstanding on the 31st March, and the balance of the latter head will bo 
tho exchange on the bills outstanding. 

1281. A monthly statement of Council Bills will be rendered to the Comp- 
troller General by the Comptroller, India Treasuries, and the Accountants 
General, Madras and Bombay; the debits under the head " Bills dia\\n on 
India by the Secretary of State " will also be included in the Outward 
Accounts Current with London. 

1282. Telegraphic transfers are necessarily advised and paid before 1 he 
post adviccft, showing the sterling equivalent^, are received. The payments 
should be debited to " London Bills Payable, Telegraphic/' and after all the 
post advices for the month are received, a transfer entry should be diaun up 
debiting " Bill-* drawn on India by the Secretary of IStale '* and " Exchange 
on Remittance Accounts " or " Account Current Avith India/' as explained in 
Article 1277 by credit to " London Bills Payable, Telegraphic." 

1283. The Comptroller General prepares a weekly statement to bhow the 
progress of the drawings and payments of Council 1'ills, and to enable him 
to do this the Accountants General, Bombay and Madias, send him every 
Monday u. telegram showing 

(a) Amount of Council Bills advised. 

(b) Amount of bi Us paid during the week. 

(c) Amount of bills advised but not paid. 

(d) Amount of telegraphic transfers advised but not paid. 

(e) Total of a, b t fj and d check figure. 

1284. The Secretary of State has certain payments to make, which are 
reckoned in rupees in India. 'Ihesc payments he makes by sj>erial bills 
drawn in the same form as Council Bills ; but they must be carefully distin- 
guished from tho Council Bills, and the payments when made are to be passed 
on to the proper service head. At present there are only two such classes 
of payments, ris., (1) curtain Mizamut Pensions, \\hich ie paid by bills on 
Calcutta and are charged to service heads in the Bengal Accounts; () certain 
payments to the Euphrates and Tigris Steam Navigation Company, which are 
paid by bills either on Calcutta or on Bombay, and which when paid should bo 
charged to the Post O Jice. 

Jrticki 12781284. 



Method of Conversion. 

1285. The debits and credits in the London Account. Current are made on 
the basis of converting Indian figures at two shillings the rupee. When, as i 
the general rule, adjustment is to be made at any other rate, tho exchange is 
to be shown separately on the supporting schedule, its amount being carried to 
the debt head " Exchange on Remittance Account '' in tho India Accounts 
alone, while for other offices the amount will be taken to the Exchange Account 
with India. As each schedule will refer to one particular head of the Account 
Current, the exchange may be calculated on the aggregate only, so that the 
second and third money columns of the schedule will be tilled up on the total 
line only. 

1286. Tho amount to be credited in the London Account, will bo tho valuo 
of the sterling credit at two shillings the ru]>ee, the difference between thin 
amount and the sum actually received being credited to Exchange on Hcwil- 
tance Accounts or to Account with India j similarly, the amount to be debited 
to the London Account Current will be the equivalent lit *. tho riippo of the 
sterling amount calculated at the prescribed rato of Exchange, and the differ- 
once between this amount and the sum actually ]>aid will be debited to K\- 
cliangc on. Remittance Accounts or to Account with India; for instance, when 
tho fixed rsitc IH l-J^', and it IH necessary to recover or pay u sum of Dl 0, 
illti-Ll-5 will be received, or paid, of which ttUK) will bo credited or debited 
to the London Amrnnr, and ft (>2- 1 1-5 to Kxchangc on Itciuittaiu-o Account H, 
or to Account with India, as the case may be. 

Hate of Exchange. 
Official rate* 

1287. With the exception of tho transactions mentioned below, which :i,rc 
adjusted at rates fixed by special orders, exchange should be calculated on tt 
transactions at the rate fixed for each year for the adjustment of transactions 
between Kngland and India, tfor method of calculation, see Appendix L. 

1, The rato for arli year is here rocordod for convenience of roforouco 

s. tf, f 

Before 1871-72 ..-_.- . 

For 1871-72 
















*. d. 



or 1887-88 

1 11 


1 11| 

1 11 


1 10 


1 10J 


1 M^ 
1 9| 
1 9 

1893-94 . 
1894-95 lit quarter 

1 71 
1 8* 

" 4th '/, 

1 8 

1895-96 . 

1 8 

18U4-97 . 

1 7J 

1897-98 . 

1 7$ 

1S98-99 . 

1 6* 




-.--- Hut furlough allowances of .......... ,* m BMTJIUIT nu ram 

ci-honge fixed annually for the a^untment of flnam ul tnmm<-ti*D "ctwVcn 
fficcra placed u.i ftpci'tal duty in England or Hput frm India fur that imrp< 
ror oivo IM equiTalont at I &f. per rupee of the pay dno to them under t] 
India who draw the rupee prawonVat thTHome Trewnrj. iiiU Srw 

ir, Enjrla,,,] ,,r In . 

. 40 for , whMl haH ' Pwl'iwf farther unit-ill. lHn IJx-i at 1* 0" 
in eterJinir and naiil in India should lx tmidui 
o Imprm a- d 1 JS 

'iUrf l*nunnaeni 
i rt at tfi i B SSrf 

Articles 12851287. 


2. As orders have been issued for tho adjustment of certain classes of transactions at the 
annnal fixed iate, it is thought advisable to detail them heio 

Em illation bills, collections of Basses and Minicoy light dues, emigrants' remittances, 
pensions to retired Hong-Kong policemen, navy bills, remittances of the present 
Administrator-General, Bengal, recoveries of family allotments, balances of shipping 
master's accounts, excluding transactions on account of Seamen's "Money Orders" 
stores for provincial services and lo< j al funds, stores for ordinary public works of 
Mysore, Hyderabad, and other Foreign States and the cost of passages of officers 
claimable from H.JM 'H Imperial Government and recoveries in India on account of 
damages or short deliveries of stores sl-ipped from England and payments to the 
British Post OIKco on nceonni of the continental transit of letters and newspapers 
and to India on account of the exchange of pnicels 

The fixed percentages on account of departmental clmrges, etc., will, of oonrso, bo calculat- 
ed on the cost of the stores as converted. The portion of freight paid in England will also 
be adjusted at tho rate fixed for the stoicn themselves. 

Special rales. 
1288. Tho exceptions to adjustment at the fixed rates are 

(a) Converted at two shillings tho ") Certain transactions of Military 
rupee. J Funds. 

The expression " par rate of exchange/' which is sometimes used to denote 
the rate of two shillings to the ni]iee, must not bo used. 

(b) At the lowest isle of (lie Secrc-- Recoveries in India on account of 
tary of St?it<'s liitosl. roi-'iiul dj.iumgH J the cost of appeals to Privy 

e > 

. . 

on the presidency (onwM i K I ^ the tune > Council on behalf of estates under 
the advice of the rwovoiy U uo made in tho Court of Wards. 
India is received. 

ia in. 

There should not be any entries in tho lomittance fweonut between England and Indi 
respect of such oases. Hut on receipt of intimation from the Secret ar v of State of the amoun 
due in sterling, its* equivalent in Indian currency will be recovcied from the waid's estate at 
the rate of exchange mentioned above. The amount when rocoveml should be Jmally adjust- 
ed under the head '* I. Land Uovotme, Miscellaneous, Recoveiies in India of Law Chaiges in 
England on account of appeals from India." 

(c) Transactions on account of Seamen's Money Orders in Shipping 
Masters' accounts are adjusted at the rate of exchange at which the Money 
Orders are issued. 

What year's rate applies. 

1289. In the absence of specific orders to the contrary, whenever any sum 
due to tho Government in sterling money is tendered or recovered in Govern- 
ment rupees, the amount to be accepted in British Indian currency shall be 
calculated at the rate of exchange fixed for the adjustment of linaneial transac- 
tions between the Indian Government and Tier Majesty's Imperial Govern- 
ment at the lime the demand for payment /* 

1. An exception to tho general rule hvro laid down is contained in Article. 82 of the Civil 
Service lie*- illations, und* i r which advances id'civcd by ofiiceis in England will be recovered in 
India at t'te r,.to of exchange of tho year in wktch the adcancc ira* ii,ade. Such advances, 
however, do not pas* through tho Account Current. (See Article 702.) A similar exception 
i contained in Article 1302. 
Article* 1288-1189. 


2. Kef und of the cost of a passage which has been paid for in sterling by an officer recalled 

assago was taken. Recovery of 

to duty is made at the annual rate for the year in which the passage was tak-~. _ 

messing charges at sterling rates from officers recalled to duty from leave in England or 
returning from deputation on duty there, is made in the ease oE officers provided with a freo 
passage and not with an allowance in lieu of passage, at tho oilicial rate of exchange in force 
on the day of embarkation. 

3. In paying in one year salaries fixed in sterling which are due for a portion of a preceding 
year, the official rate of exchange in force when tho salary drawn first became payable, should 
be applied. 

4. In paying in one year an advance of furlough allowance fixed in sterling which is duo 
for a portion of the following year, the official rate of exchange in force when the advance is 
actually drawn, should be applied. 

Pensions and leave Allowances in rupees. 

1290- In the case of pensions and leave allowances fixed in rupees but paid 
in Sterling 1 , which are chargeable either wholly or partly to Foreign States 
or Local Funds, the equivalent of the actual cost of the pensions or leave al- 
lowances in Sterling at the privileged rate of exchange, viz., Is. 3d> per Rupee 
in the case of pensions and 1*. Qd. per Riipee in the case of leave allowances, 
should be recovered from the Foreign States or Local Funds by re-converting 
the sterling amount into rupees at the rate of exchange fixed for the adjust- 
ment of transactions between England and India for the year in which the 
demand for payment is made. The year of the outward account in which the 
entry in the London account is responded to should be regarded as the year of 

Inward Account. 

Form and Contents. 

1291. The Inward Account Current from London will contain only actual 
and original receipts and payments, and will exclude all items which have been 
shown in the Homeward Account. This account is received by the Comp- 
troller General, who sends extracts from it to the account officers concerned. 

The India Office in calculating fractions of a month, takes every month as consisting of 
thirty days. 

1292. Salaries and allowances of all kinds are brought finally to account 
in the Home Accounts and are not included in the India Office Account 
Current. Pensions and leave allowances paid in the Colonies other than those 
which exchange Accounts Current with the Government of India are similarly 
treated, and to enable the India Office to deal with these, quarterly returns in 
Form No. 172 are submitted by the Accountants General, Madras and Bom- 
bay, and the Comptroller, India Treasuries, to the Comptroller General, show- 
ing the warrants issued for payment of pensions or leave allowances in the 
colonies, the return for pensions being separate from that for leav<> allowances. 
Payments made in those colonies which exchange Accounts Current with the 
Government of India will be adjusted through those Accounts Current. 

1. As to allowances specially chargeable to Local Funds, etc., see Article 1290. 

Treatment in Accountant General's Office. 

1293. On receipts of extracts of the Inward London Account from the 
Comptroller General, the Accountant General should adjust the receipts and 

Articles 12901293. 



payments to the proper heads by debit and credit to the account with London 
and include those ret-ponduif* entries in hie schedules of the outward London 
Account. Exchange should be adjusted as laid down in Article 1285. 

1. When, in the extract from the Inward London Account received from tho Comptroller 
Genera], any item is found Buourptiblo of adjustment in llio Public Woiks, Military or 
Marino Dtspartment, an extract, Mupportcd by tho original documents, should be communicat- 
ed to the Accountant Operal of that Department or the Examiner of Marino Accounts, as 
the <-ase may bo, for adjustment. The Comptroller General should at onco be informed when 
any item is BO passed on. 

2 If an amount paid or reci'lvcd in England on any private or 1 rust account is remitted 
to India through the account fiom London, tho exchange must bo home in mind in making 
the adjustment in India. Thnu, a legacy of 28,(KJO received in England was remitted 
through tho account for expenditure on education in Bengal . tho amount availably for ex- 
penditure was not K2,80,000, but 113,30,000. 

European Stores. 

1294. Tho resolution of the Finance Department No. 185, dated 10th 
January 1888, an amended by Finance Department No. 2580, dated 23rd May 
1HS9, HtiitoH tho extent to which, in the purchase of European stores, tho 
intervene ion of the India Office must he used, or may be used, or may not be 
used. These orders apply to incorporated, but not to excluded local fumjs, or 
to independent and non- official corporations, such as Port Cominibsi oners or 

1295. Officers who indent for stores on the India Office must state speci- 
fically in the indent whether the cost in to be treated as an Imperial, Provincial, 
Imperial and Provincial jointly or Local Fund charge, or whether it is a charge 
against any foreign state. 

1296. Groat CM re should bo taken to enter in the indent the correct hca<l 
of account to which the cost of the stores is debitable ; in the event of any 
error beiu<r subsequently detected, the Accountant General should nuke the 
necessary correction in his own accounts, and should not send any announce- 
ment to the Secretary of State. 

Stoics for Imperial Deportments. 

1297. The cost o stores required for Imperial Departments, or for the 
joint use of Imperial and Provincial Departments is charged off finally in the 
Homo Accounts. 

Stores for Provincial Service*, Local Fumh or Native Governments. 

1298 If Stores are required for the use of a provincial department ex- 
clusively, but are not specially applicable to the service of any single province, 
their cost will bo debited at homo to Provincial Services, India, and its dis- 
tribution will be made by the Comptroller Gencial among the provinces 

Article* 1M4~~1293. 


1299. Payments made in England on account of stores and freight (un- 
connected with Public Works) chargeable to Provincial Services, Local Funds, 
and Foreign States, etc., are communicated by the Comptroller General to 
Provincial Accountants General in monthly statements received from the India 
Office, and are charged by the Secretary of State as remittances to India. 
The statements for similar payments connected with the Public Works Depart- 
ment are forwarded to the Accountant General of that Department, which 
enables him to answer the debits in the remittance accounts received by the 
Comptroller General from London. 

1300. As it is essential that the account with London should at once re- 
ceive credit for the whole amount charged, the amount communicated in the 
monthly statements will be adjusted immediately by debit per contra. This 
debit as regards Provincial Services will be made to the appropriate service 
head, as regards Local Funds, as expenditure of the fund concerned, and as re- 
gards Native States, to the debt head " Account Current with Native States.'' 
In the last-named instance arrangements must be made at once for the neces- 
sary recovery. When, for want of sufficient information, it is difficult to 
determine the proper head of charge, or when recovery has to be made through 
local officers, the items must be placed in a subpense head, " English Stores 
Suspense Account." 

1301. On receipt from the Comptroller General of extracts from the Secre- 
tary of State's remittance account, the figures relating to the stores here men- 
tioned will be compared with the credits already afforded on account of them 
to the London account, steps being taken for the settlement of any difference 
that may be noticed. 

1302. The recoveries from Provincial Services and Local Funds must be 
made at the rate current for the year of payment in England, and not that 
of the year of recovery in India. 

1. Recoveries made by the Public Works Department at the Instance of the Civil 
Department from Local Funds for English stores supplied, will be credited by that Department 
to the Civil Department. 

2. As trivial damages, unless arising from manifestly defective packing, are irrecoverable, 
credit must be given to London for the full amount there paid for stores supplied for 
Provincial Services without deduction for such petty damages, 

3. In case of petty differences between the iuvdice and the account current debits of 
charges paid for stores in England, the latter should be taken as correct and recovery made 
accordingly. Recoveries made for other damages and short deliveries should be certified on 
the return packing accounts. 

1303. The following additions are made to the invoiced price of European 
articles supplied for Provincial and Local Funds, Railways and Irrigation 
Works, Native States, private individuals, etc,, in calculating their cost recover- 
able from these various sources : 

(a) One per cent, for marine insurance, cost of stores lost, general 

average, etc. 

(b) Two per cent, for departmental charges. 

1. (a) and (b) are not levied on military and medical stores and (a) la only levied at ona- 
half per cent, on stores required for State Railways and Irrigation Works classed as 

3. The adjustment of these extra charges should be made entirely on the Indian books 
by credit to "XXV. Miscellaneous Percentages chargable on European stores for Provin- 



cial and W-al Fnndi, roiiBtniclion <>f Railways and Irrigation works, Native States, etc.," 
and debit to the particn supplied 

(e) Exchange at the rate annually fixed for tho adjustment of 
financial 1 rain-actions Lctween the Indian Government and Her 
Majesty 'H Imperial Government. 
NOTB. For adjuHtraent of exchange, vide Article 1285. 

In the case of supplies to Native States the cost of all stores supplied must 
be prepaid in cash. The rupee deposits reeeived on account of stores specially 
imported for them should bo converted at the average rate of exchange for the 
month in whirh tho money is paid into the Government Treasury, and the 
cost in sterling of the stores supplied by the India Office (including sea-freight 
payable, in England) together with tho extra charges mentioned in claiibcs () 
and (It) should be adjusted month by month against the sterling depo&it. 

The different between tho sterling deposit HO arrived at, converted into 
rupees at. the rate of ft 10 = 1:1, and the actual rupee deposit should be credited 
to Civil Department. 

NOTK. Thp ono prr cont. for insurance u intended to coyer losers during tho voyage to- 
India and not links of l<w botwwm tho ship's side and tho diore. 

1304. Similar extra charges should be made for stores imported from 
England for ImixMiai Services, but eventually transferred to Provincial, etc. 

Register of Invoice*. 

1305* The annual report of the expenditure on stores in each department 
or provineo which is submitted to the Government of India in the Department 
of Finance by each Local Government is described m Article 1*52 k This 
repoit is to distinguish stores procured through the Secretary of State from 
those pnrcliased locally. 

1306. The cost of stores supplied for Provincial Services and Local Funds 
is adjusted on tho local books under Articles IfcOS to 130 1. In order to trace, 
to their destination in India,, tho stores purchased in England, tho cost of 
which is entered as a final charge in the Home account (see Article 129 7), 
tho Secretary of State furnishes monthly statements to tho Comptroller Gen- 
eral, showing the payments made in England on account of stores and freight, 
the invoices despatched to India, and the balance of expenditure uninvoiced : 
these statements give the numlwr, date, amount, and other particulars of iden- 
tification of each invoice, and are prepared separately for each major head, such 
as " Stamps" " General Administration/' " Minor Department," etc. 

1307. The Comptroller General forwards the statements, or extracts there- 
from, to the account officer of the province or department for which the stores 
are supplied, and it is the duty of the latter officer to compare these statements 
with the invoices of the stores supplied, transmitted to him weekly through 
the Comptroller General or (in tho case of Madras and Bombay) direotly by 
the India Office, in order to see that invoices of all stores shipped for depart- 
ments m account with him have been received and distributed. 

1308. On receipt of tho invoices they should be entered at once in a regis- 
ter, which bhould contain separate pages for each department or officer obtain- 
ing stores from Europe, and should set forth the following details under each 

Article* 1304. 1303. 


heading : (I) Name of vessel. (2) No. of invoice. (3) Date of invoice. 
(4-) Nature of stoies. (5) Value of stores. (0) Freight pud in England. 
(7) Total. (S) Freight payable in India. (0) Grand Total. (10) Initials of 
Superintendent. This register should also contain column* to show the number 
and date of the memorandum or letter, forwarding the annual abhtroct state- 
ments (Article 1309) to each oilicer, and the register number and date o 
receipt oi 1 his reply, and bhonld be used for comparison with the monthly state- 
ments received from the Secretary of State. 

1309. The Government of India has directed (F. J>. No. 1267, dtttej 2ht 
July 1871} that the local Accountants General must satisfy themselves that 
the stores .shown in thc.**e renters are brought on the store accounts of the 
proper departments? ; accordingly, when all the btatcmenth for the year (Article 
1307) liave been received, annual abstract statement* should be prepared from 
Registers in Form No. 1 73, and sent to each oilicer to whom stoixw have been 
consigned during the year; these oilicoru are required 1o return the Abstract! 
statements in original and to certify in the picM-nbod column whether tho 
stores invoiced have been recehed by them and brought on their store 

General Average. 

1310. " General Average '' is the adjustment made among the various 
owners of vessel and of cargo, m the event of loss or damage occurring to tho 
vessel. Claims for contribution to general axerage used formerly to be dealt 
with by the Comptroller General and the Accountants (ienoial, Madras and 
Bombay; but under the orders communicated AM th Finance Department Kn- 
dorsemunt No. 707, dated 8th May 1885, such clsiims in reHpcct to vessels 
carrying Government stores between England and India must, in future, in- 
variably be referred to the. India Oiliee. It ha^ also been ai ranged that such 
claims will give no lien on the stores, which are to be delivered in occonlantM) 
with the conditions for freight, notwithstanding any claims Tor contribution to 

Claims in respect to vosv!s <un v'K stores from ono Iiulian port to another, should how over 
he dealt with in India by thr Cnni|>f toller (icncial or the Acmuntant < Jeuerul of Rfadiiw IJT 
Bombay, a-, tho ease may be, in airoidanco with tho following iiibli notions 

l.Tho aGfcnt for tho \ Nsel, Iw-furo jfi\In<f th-liviTy of nii'i^o tuiiMiyw] \jn (Jnvcnnru'iil, 
rpijuin'H the offio-r ubn\i nnrninl In sl^n a hotid f4<pi>i'iii tn ahi<l' by tfn wtpiHtiiifiit. of tlm 
pi ift'ssional " adjuutiTs," am! alno to niukt* ft th'pnsit. This should )' n-friH'il \n tin 1 fJovorn- 
niiMit Solicitor fin oiUiro as to wlicthcr tlio ni-c K, or is* not, one for a " ^nc-i.-il nvci.i^i* " I f 
lie so rcpoitn, the bond should be signed, and thu drpouit nunlc, and a wpuiuto Jic-jounL 

JJ. Tbo adjustment will, after sowo time, bo proHpnte*! by thcs a^entrt. Tho (Sovcnimnrit in 
it \\ill he rrctliti'd ,1) with the di'pcwit, (2) for anv hjMffal losm'i of its (nio, (.'{) fur any 
special expenditure incurred by it, and debited with sbaio of uny general IWM-H tn expcudi! ur*> 
as well as ativ paiticular expenditure for itt benefit ; and the lesiiltiug balance ofTuicd to or 
demanded fn^in it. 

3 The cases arc usually very complicated, and tho claim should not be paswd w?l bout 
scrutiny, but the net loss to Government on the whole Jiwtfer Jias to be bi rju as ejpcn<ll/iii. 
The chief tiling to be careful of in tbat all iwiwfi and e\pcndi1ure c<>nm-c{< d with u <"IM- of 
IOM*, which is to bo the sub je< t of a general average adjust mwiit, are p-twil on to thu advauc* 
account o[>cned on the Accountant Genurttl'ii books m connection with tie <a*'. 

Article* 1*091310. 


Special Items in Inward accounts. 

Indian Produce. 

1311. All receipts and payments in respect of Indian produce consigned 
to the India Office, whether relating to Imperial or Provincial Services, are 
treated in tho Home Accounts as remittance transactions. All such sums 
phown in tho Inward London Account should accordingly be adjusted by 
credit or debit to the departments concerned, such as the Opium, Forest, 
Cinchona, etc. 

Re-patriated Natives of India. 

1312. Charges on account of Natives of India re-patriated by the India 
Office are included in the Remittance Accouut, and are debited to the prov- 
ince to which they belong. 

Specially chargeable Allowances. 

1313. When a pensioner, or an officer absent on leave, whose allowances 
are not entirely chargeable to Indian revenues, is proceeding to England, the 
several sources from which his allowances arc to l>e met, and the several pro- 
portion K, are stated in his last-pay certificate; and quarterly statements in 
Form 174, one tor pensions, and one for leave allowances, are forwarded 
(through the Government of Madras or Bombay, or the Comptroller General, 
as the case may be), showing all such last-pay certificates granted during 
tho last quarter, the quarters being 1st January to 31st March and so on. 

1314. The payments to the persons named in these lists are included in the 
monthly accounts sent by the Secretary of State to the Comptroller General, 
and are passed on for examination to the Account Officers concerned. 

1315. A pension, leave, or other personal allowance paid by tho Secretary 
of State and intimated for recovery in India from any Local or other fund 
must be recovered exactly as charged. Tho audit applied by the India Office 
is not to bo reviewed or re-examined in India. 

1315A. When an amount paid in England and charged in the Remittance 
Account, on tho ground that it is recoverable in India from a Native State, 
olt*., is found not to be so recoverable or only to be partially recoverable, and 
the irrecoverable amount is treated as expenditure of Government in India, 
au advico of such adjustment should at once be sent to the Comptroller 
General for communication to the Secretary of State. 

Ohap. 65. ] JOURNAL AND LEDGER. 013 

Chapter 65. Journal and Ledger- 

Forms 1816 

Heads 1317 

Opening the Books . . . 1318 

Monthly Entries . . . 1321 

Closing tho Books . . 1326 

Journal Totals . . 133O 

Trial Balance Shoot . . 1331 

Annual Accounts. . 1333 

Ledger 1325 


1316. The form of tho journal is Form 175, and that of the ledger is 
Form 170. 


1317. The accounts to be opened on the lodger may bo classified as 
follows : 

1. Opening and closing heads, viz., Government, General Revenue 
Account, Grant Account, Balance. 

2. Revenue heads, 

3. Expmlituro heads, | l,ein R the major and minor heads 

(5. Remittance heads, ** 

7. Personal accounts of Collectors who are in account with tho Ac- 
countant General, including Local Remittances in transit and 
also the following special heads, riz., " Departmental accounts/' 
" Exchange Account Abstract/' and "Transfers/' under which 
the entries on both sides must always be tho same, 

Opening the Books- 

1318. The books are opened by transferring from balance account to tho 
various debt heads and personal accounts, tho debtor and creditor balances with 
which they closed on last year's books. 

1. The processes are hero described an if they look place in their natural order. AH a mut- 
ter of fart, tho opening entries just described cannot he made until tho hoolcH of the previous 
year arc elosed, which can never bo until half the new year is passed and half the transactions 
of it duly posted in journal and ledger. But immediately on closing the hooks of any year, 
the balances at credit or debit of tho several debt and other balanced heads should be carried 
forward to tho books of the next year. 

1319. Afc the commencement of each year, and immediately after tho 
sanction of the budget for tho province, the entire amount of the estimated 
revenue and expenditure under civil heads must bo brought upon tho books in 
one sum for each, viz., the estimated revenue by a credit to tho head of Govern- 
ment and debit to General Revenue Account, and the expenditure by a debit 
to the head of Government and a credit to Grant Account, 

1. In the Hydeiabad Assigned Districts, tho heading " Uerar Surplus " i substituted for 

Articles 13161310. 

614 JOURNAL AND LEDGER, [ QJj a p Qfa 

1320. The amount of the estimate under each major head of receipt and 
expenditure will be detailed in an inner column of the journal, and also of the 
ledger under th<> heads General Revenue Account and Grant Account respec- 
tively. The columns to be provided in the ledger under General Revenue 
Account will be 

Debtor side, 

(J) Jonniftl pugc, 


4) Deficiency, 

(5) Budget Intimate, 189 -9. , 
1(5) Total. 

And under Grant Accouts. - 

Debtor aide, 

(1) Journal pago, 

(2) ParticularH, 

(3) KXCOHH, 

(4) Pefirient-y, 

(6) Artiiftln, 189 -9 , 
(0) Total. 

Creditor side. 

(1) Journal pago, 

(2) Particulars, 

(3) Itevriiura of tho year 189 

(4) Totcil. 

Creditor side. 

(1) Journal page, 

(2) Paiticulars, 

(\]) Budget graiitB, 189 -9 
(4) Additional Grants, 
(5; Total. 

1. AubluirixMl f rangers of grants will not bo adjnstod on tin* books; but any grant 
formally made, and inoniuring tho aggregate grant for Nurvicon, will he (nought to ciodit of 
Grant Account by dobifc to Govornmont , and if tho aggregate grant for all soi vices bo reduced, 
credit must bo given to tbo head (iovornniont by debit to Giant Ac-count. 

Monthly Entries. 

1321- The accounts of each month arc journalised by two entries, headed 

Sundry Acooimtjints, etc., Dr. In 

Sundry Kovenue and other accounts, for the icvenue and 
receipts of the month ; and 

Sundry Service and othor aceounts, Dr. to 

Sundry Accountants, etc., for the disbursements of the 

1322. In the journal two pairs of totals only should he entered, the descrip- 
tion being "for the revenue and receipts (and for the disbursement s) of the 

month of as per detail of ledger heads in the consolidated abstract 

and the statement of disbursers* account." 

1323. Tn the monthly entries the figures against sundry accountants (that 
is, the ]K?rsonal accounts) are to be taken from the statement of dibbursers' 
acepunts ; those against the " Kevcnue and other ' ; and "Service and other" 
accounts, are to ho taken from the consolidated abstract : it has already been 
explained that the receipt and disbursement sides of the abstract must neces- 
sarily exactly tally with those of the disbursors' accounts (Article 1060). 

1324. The true ledger heads are, in the case of revenue and expenditure 
heads, the minor heads of account, and each minor head should he specified 
separately. To save space, however, in the ledger, minor heads subordinate to 
the same major head may be posted in inner columns in the ledger, working 

Articles 1320- 1324. 

Chap. 65. ] JOURNAL AND LEDGER. 615 

up to a final column, which would show the total of the major head. Each 
prescribed debt head, and each collector's accounts, it* a heparate ledger head, and 
the inner columns hero should be used for details Buhonhnutc lo the prescribed 

1. Tn the dt-Iit and poisonal clft^si-s of iwfomiis, tin- inner columns, if not minimi fop 
record of subordinate details, ran be con\fnuntl\ IIM>! sm indrpciuliMit headings, so ilmt sovoral 
accounts oan he introduce*! in tlio same folio; this airangi'mcnt uill iiriliUto tlu'ii being 
grouped in 


1325. The ledger should be posted directly from the minor and major head 
entries in the consolidated abstract. The transactions of districts are brought 
together under their respective headings iu the detail books ; fiom them (ho 
consolidated abstract is prepared, and the ledger brings together under the 
same major and minor heads the provincial total of each class of transact ions 
for the whole twelve months, thus collecting together the major and minor 
heads corresponding with the progressive total of such transactions contained 
in the consolidated abstracts for March. 

Closing 1 the Books. 

1326. The books may not be formally closed until orders aie received from 
the Comptroller General. 

1327. Tho major heads will be closed, in the case of revenue, <o (icnoral 
Revenue Account ; in the case of expenditure, by Grant Account . The head 
General Revenue Account will thus show the iitnouut of the revenue estimated 
and the revenue actually realised under each major head ; 1 he excess or de- 
ficiency under each head \\ill be shown in separate columns, and the net excess 
or deficiency (as the case may be) will be credited or debited to the head of 

1328. In like manner, the head ( i rant Account >\ ill show the. amount, of 
the Fanctioned grant under each major head and the expenditure out of it. The 
pavings or excess e\|tendituro under each head \\ill be shown in separate col- 
umns, and the net saving or excess will be carried to credit or debit of the hesul 
of Government. 

1329. The debt and remittance heads and personal accounts are separately 
closed to balance, except that the heads under " itemiltuiiMM adjusted on the 
Central Rooks/' " Accounts between Civil and Civil/' " Accounts between 
Civil and other Departments," and " Remittance Account bet. ween England 
and India " are closed to Government. 

1. Tho reason for this exception liug in the fort that the boolcs of oach office nhow only cnio 
side of each account current, so that the true balance ctm bo shown only on thu central books 
of the Comptroller General, where both aido aic bi ought together. 

Journal Totals. 

1330. The totals in the amount columns of the journal should not be 
at the end of the month, but carried forward continuously till the und of 

Article* 1325-1330. 


the year. They should be stated in pencil only, until the orders of the Comp- 
troller General permit the opening entries to be posted (Article 1318, note 1). 

1. Tho journal totals, after the completion of each journal entry, should, of course, be equal. 

Trial Balance Sheet. 

1331. The accuracy of the ledger postings must be tested quarterly by the 
preparation of a trial balance sheet in l^orm 1 77. A copy of it for the fourth 
quarter only should be forwarded to the Comptroller General ; for the first 
three quarters a certificate should be submitted to the Comptroller General, 
to the effect that the trial balance has been made out, proved and recorded. 

1. In the lodgor form space may be loft after each quarter (see Form 176), in order that 
the figures for the required trial balance sheet may bo more easily made up. 

1332. Tho posting of the journal, and the preparation of quarterly trial 
balance sheets, should not be delayed till the opening entries can, under the 
Comptroller General's orders, bo brought on the new year's books. 

Annual Accounts. 

1333. After the closing of each year's books, a fair copy of the journal 
and ledger should be mado and despatched to the Comptroller General. 

Article* 133 J~ 1333* 



Chapter 66. Imperial, Provincial and Local Funds, 

Divisions of Revenue and 

Expenditure . . 13^4 
Imperial and Provincial . 1336 
Local ... . . 1338 

Imperial and Provincial 

Powers ofsancfion .... 1339 
Statement oj Fiesh charges . . 1340 

General structure of the Ac- 
counts 1346 

Compilation of the Ac- 
counts - 
Combined Impanal and Provincial 

Division .... 1347 

Local Division .... 1348 

Debt Transactions . . 1353 
Monthly Accounts of Provin- 
cial and Local Funds . 1355 
Distribution statement . 135fl 
Treatment of Refunds . . 1357 
Provincial and Local Balances! 35 H 
Inter -divisional Transfers . 1362 
Distribution of Land Revenue 1305 
Subsidiary Local Fund Ac- 
counts . . 1371 
Annual Report . . . 1376 
Division of Major heads 
between Imperial and pro- 
vincial . . Annoxuro A 

Divisions of Revenue and Expenditure. 

1334. The revenue and expenditure clapsified under the prescribed Budget 
heads of account fall under the three following 1 main divisions : 
(1) Imperial Reserved Imperial revenue and expenditure. 
() Provincial Revenue and expenditure transferred to the control of a 

Local Government under the Provincial contract tybtem. 
(3) Local Revenue and expenditure of Incorporated Local Funds. 

Imperial and Provincial. 

1335. The division between Imperial and Provincial of the General Re- 
venue and Expenditure of Government is shown in the Table given in An- 
ncxure A to this Chapter. 

1336. The question whether a charge or receipt is Provincial or Imperial 
must, in case of dispute or doubt, be determined solely with reference to the 
head in the accounts under which such charge or receipt should properly be 
classified. Expenditure coming under a head which is cither wholly Imperial 
or wholly Provincial, or in fixed proportions partly Imperial arid partly Provin- 
cial, should be borne, accordingly, either wholly by Imperial or wholly by 
Provincial, or by Imperial and Provincial in the proper proportion, without 
reference to its effect on revenue. A Local Government must accept, without 
remonstrance, any charge which under the rules in force should be recorded, 
under any Provincial head of account, in the accounts of its Presidency or 
Province ; and must not raise objections on such grounds as that the eliarge 
has originated outside the Presidency or Province, or that the Presidency or 
Province is not interested in it, or the like. 

1337. Inter-provincial adjustments have been stopped with effect from 1st 
April 1892, and all revenue and expenditure should from that date be finally 
adjusted in the accounts of the province within which it is collected or dis- 
bursed, without reference to its origin or object. If, however, any considerable 
charge of an exceptional nature which ought ordinarily to bo borne by one 



province is paid in another province, the question of a corresponding adjustment 
between the two provinces will be specially dealt with by the Government of 


1338. When revenue derived from special sources is devoted to special 
objects and not to the general purposes of the Administration, whether Im- 
perial or Provincial, the revenue so derived forms a Local Fund. The revenue 
and expenditure of these Funds are incorporal ed in the general account of 
Government, with the exception of those belonging to the {i Excluded Local 
Funds/' enumerated in Article 267, and any other Funds which may be 
especially classed by the Governor General in Council among the " Excluded 
Local Funds," the transactions of which are exhibited in the public accounts as 
" Deposits'"' under the rules laid down in the next Chapter. 

Imperial and Provincial Charges. 

Powers of Sanction. 

1339. The powers of the Departments of the Government of India and of 
Local Governments in respect of sanctioning Imperial and Provincial charges 
are detailed in Chapter 17. 

Statement of fresh cJtarges Imperial. 

1340. An annual statement of increases and decreases of expenditure on 
permanent and temporary establishments, whether gazetted or not sanctioned 
by the Secretary of State, the Government of India, Local Governments and 
Administrations or other officers vested with powers of sanction in respect of 
such expenditure, whether chargeable to Imperial or Provincial Revenues (but 
not to Local Funds), is required by the Government of India from Account 
officers. The returns are to be submitted separately for permanent and tempo- 
rary establishments in Forms 177C and 177D respectively, accompanied by an 
abstract in Form 177E and are due for despatch not later than the 15th of 

1341. To provide for the compilation of this statement it will be necessary 
for a Register to be maintained in which the orders should be posted on receipt. 
The Register should be arranged by major heads, and should b|,m two parts 
or volumes, one for permanent and the other for temporary establishments. 
No distinction need be maintained between establishments chargeable to Im- 
perial and those chargeable to Provincial services. The Register should pro- 
vide for the record of 

(ft) the No. and date of the order ; 

(b) the authority issuing the order ; 

(c) the particulars of establishment ; 

((1) the present and revised scale of charges in the usual form of proposi- 
tion statements, but with any needful abbreviations of the 
Articles 13381841. 


portions of the sanctioned scale which have not been affected by 

the revision ; 

(e) the increase or decrease per month ; 
(/) and a column for remarks, in which should be entered the Local 

Government's statement of the grounds for the revision. 

In the ease of the temporary Establishment "Register, additional columns 
should be provided for the months? from and to which sanctioned and the 
annual cost of the year. 

1342. The entries in the Registers should be initialled by the Accountant 
General after satisfying himself that the alterations made are within the 
powers of tho sanctioning authority. The Register will bo examined and 
reported upon in the audits made under the orders of the Auditor General. 

1343. A quarterly statement of alterations and additions to permanent 
establishments in Imperial Departments, sanctioned by the Local Government 
and by Departments of tho Government of India other than the Financial 
Department, will be submit led to the Government of India, through the Loral 
Government within a month oC the end of each quarter, it should be confined 
to revisions of establishments which are within the sanctioning power of tho 
Local Goverment (sec Article 278) or of such other Departments of tho 
Government of India, and should exclude all changes already sanctioned by 
the financial Department of the Government of India. Tho statement will 
be prepared from tho register referred to in Article 1311, and will be in tho 
same form as that register When the statement, is blank for any quarter, 
the circumstance should be reported by the Accountant General to tho 
Financial Department. 

1343A A quarterly list of all sanctions under Article 278A shall also bo 
prepared by the Account Officer and submitted through the Local Government 
to Government of India, Financial Department, in Form 177A. If no orders 
are received regarding any item entered in the statement, it may be assumed 
that the orders have been accepted and confirmed by the Government of 

1343B. A return should also be submitted on the 1st January and July of 
each year to the Government of India showing tho temporary appointments 
and deputations sanctioned under Article 1)5 (fj) of Civil Service Regulations, 
by Local Govcnmciits and under Article 96 (b\ by Government of India. Tho 
return should bo in form 177(13), and should clearly show in the appropriate 
column the nature of the work for the performance of which it was found 
necessary to sanction a temporary appointment or a deputation. 

1344 and 1345. Cancelled. 

General structure of the Accounts. 

1346. The transactions of the three divisions are shown together under the 
prescribed Budget heads in the general accounts of the Government of India. 
The transfers between the three divisions, which do not affect the revenue and 
expenditure of Government as a whole, are excluded from this joint account 
and are adjusted outside it, as they woi Jd otherwise exaggerate the total 
revenue and expenditure. The net surplus or deficit of the Imperial division is 
worked out in the joint account by eliminating from it the net result of the 

Articles 13421346. 


Provincial and Local transactions by an addition to or deduction from tho 
total expenditure. The way in which this adjustment as well as that of the 
transfers between the three divisions is effected, is explained in Articles 1359 
and 1300. 

Compilation of the Accounts- 

Combined Imperial anil Proiincial Division. 

1347. The figures for the Imperial and Provincial divisions are taken from 
the Treasury and Departmental accounts. In the District and Departmental 
Classified Abstracts the transactions are shown without distinction of Imperial 
and Provincial, except in the case of the specially assigned heads, i.e., heads, 
which arc treated differently from other heads under the same major head, and 
are cither wholly Imperial or wholly Provincial, while the rest belong to a 
different division or are divided in some proportion between the two. These 
heads arc separately stated both in the Classified Abstract and the Consolidated 
Abstract, being expressly designated Imperial or Provincial. 

Local Division. 

1348. The methods of compilation of the accounts of Incorporated Local 
Funds differ according as the administrators do or do not submit .separate 
accounts of the Funds to the account office apart from the accounts of the 
Treasury through which the transactions take place. 

1349. In the case of the Incorporated Local Funds for which no separate 
accounts are received, e. p., the District Post Fund, the transactions as shown 
in the Treasury accounts are classified under the proper heads in the District 
Classified Abstract, and are posted from it into the general accounts. 

1350. For such of the Local Funds as arc administered by local bodies, e. g., 
District Boards, separate accounts., classified according to the prescribed Budget 
heads, are submitted by the local bodies. In the Treasury accounts their trans- 
actions are shown in lump sums which arc taken in the District Classified Ab- 
stract under service heads, vis., VI. Provincial Rates, and 45. Civil Works, 
as suspense items. 

1351. From the separate accounts received from the local bodies in the 
different districts, the figures arc posted into a detail book, from which a 
Classified Abstract is prepared for the whole province, which is then posted 
into the General detail books. The totals of this Abstract should agree with 
tho aggregates of the Treasury figures, or be reconciled therewith as explained 
in the next rule. The receipts and payments are posted under the appropriate 
heads of account, and per contra debits and credits are afforded to the suspense 
heads by deduction from the receipts and payments. But if the Abstract is 
ready in time to be posted into the General detail books of the same month, 
as is the case in Bombay, the suspense figures in the District Classified Abs- 
tracts are not posted into the detail books at all, but are simply replaced by 
those of the detailed account. 

1352. If the total receipts and expenditure, as shown in the detailed account* 
do not agree with the Treasury figures either on account of transfer ad- 
justments made in the detailed accounts (which create equal differences on both 
sides without affecting the balance) or on account of outstanding cheques of the 

Articles 1347 -1352. 



loial bodies, or sums received too late for payment into the Treasury in the 
game month, the differences are adjusted under a detailed head subordinate to 
" Incorporated Local Funds Debt, Deposits and Advances." In Bengal thia 
head is called the ' Outside Balance/ If less receipts have been paid into the 
Treasury than appear from the separate accounts to have been collected during 
the month, the difference is debited to this head. If, on the other hand, loss 
have been paid out of the Treasury than the expenditure shown in the separate 
account, the difference is credited to the above head. Similarly, if more has 
been paid from the Treasury, the excess is debited to the above head. The 
balance of the head represents outstanding cheques, less any collections not yet 
paid into the treasury. 

Debt Transactions. 

1353. Debt transactions of Incorporated Local Funds are shown under the 
head " Incorporated Local Funds Debt, Deposits and Advances." All other 
debt and remittance transactions are treated as appertaining to Imperial, no 
distinction being made for such transactions on account of Provincial. 

1354. If a loan or advance is made from Imperial or Provincial funds to an 
Incorporated Local Fund, the charge will appear tinder the loan or advance 
head, and the credit under " Incorporated Local Funds Debt, Deposits and 
Advances." Expenditure incurred by the Local Fund authorities out of thia 
loan must be taken to the service head, like other Local Fund Expenditure. 

Monthly Accounts of Provincial and Local Funds. 

1355. From the combined account two separate accounts for Provincial and 
Local Funds in Form 178 arc prepared monthly for the information of the 
Local Government in such detail as the Local Government requires. The 
local figures, as well as the figures under heads which arc wholly Provincial, are 
given separately in the Consolidated Abstract ; the Provincial shares of the 
receipts and expenditure of divided heads arc calculated outside the accounts on 
a separate distribution statement as explained in the next Article. 

The opening and closing balances should be entered in the progressive 
columns both for the Provincial and local divisions so as to produce balanced 

When communicating to Local Governments the corrections due to 
journal entries, a progressive account" incorporating these entries should also 
be furnished. 

Distribution Statement. 

1356. The headings of the distribution statement are given below : 


Total of 
Major Hood 



Balance of 
Major Head 

Pro vine! a 
share of 



















Articles 1853135$. 


The total of each major head shown in the combined Imperial and Provin- 
cial column of the consolidated abstract, would first be taken in column , then 
in columns 3 and 4 would be posted the totals of the specially assigned minor 
heads. The remainder of the major head, after deducting No. 3 and No. 4, 
would be posted in No. 5, and it has then to distributed according to the 
proportions fixed in the list of major heads given in Annexure A, and shown in 
column 6. 

Then columns 8 and 7 give the Imperial share, and columns 4 and 8 the 
Provincial share, in the distribution of the totals under each major head, which 
may be totalled into the two final columns 9 and 10. 

Treatment of Refunds. 

1357. For the distribution of the changes under 1. "Refunds, there must 
bo from the beginning a classification under the following heads : 







Provincial Bates. 

Land revenue, (a) 


(a) Except 111 Assam, wheio refunds of Laud Revenue are wholly Provincial. 

At the end of each month, a calculation will be made upon the totals of the? 
last scries of heads to ascertain how much is chargeable to Provincial and how 
touch to Imperial, and these amounts will be posted into columns 7 and 8 of 
the general distribution statement mentioned in the foregoing Article, and 
froni & this latter the total Provincial shares of refunds should be posted into 
Form 178. 

Provincial and Local Balances. 

1358. Tho balances at credit of Provincial revenues and Local Funds are 
worked out in the monthly statements mentioned in Article 1355, but no ad- 
justments are made in the accounts on account of them until after the close 
of the year, except in the case mentioned in Article 1360. 

1359. The adjusted balances of Provincial services and Local Funds arc 
shown as deposits under the head " Balances of Provincial Savings Provincial 
Services and Incorporated Local Funds/' With a view to adjust theso 
balances, a statement in Form 179 is prepared as soon as the last Journal 
entries of the year have been submitted to the Comptroller General. In this 
statement the contributions from Provincial to Local, and vice versd, as well 
as the receipts and expenditure in the Public Works Department in addition 
to those recorded in the Civil books, are also taken into account. The Pro- 
vincial and Local surpluses or deficits, as worked out in this statement, are 
adjusted in the following way. A surplus being money due to Provincial or 

Article* 13571359. 


Local is transferred to credit of their balances by the following journal 
entry : 

Dr. Provincial or Local Surpluses. 

To Balances of Provincial Savings. 

Provincial Services (or Incorporated Local Funds). Cr. 

For net surplus of Provincial services (or Local Funds) for tho year. 

A deficit on the other hand represents the amount by which the expendi- 
ture has exceeded the revenue of the year, and as the excess is to be met from 
the balances at credit, they are reduced by the following journal entry :- 

Dr. Balances of Provincial Savings. 

Provincial Services (or Incorporated Local Funds). 

To Provincial or Local Deficits. Cr. 

For net deficit of Provincial services (or Local Funds) for tho year. 

J . It must be remembered that a deficit under Provincial services, or under a Local Fund 
cannot bo adjusted in this way, unless there is an actual balance at credit of the Provincial 
services or Local Fund to meet the transfer. If the transfer would moro than exhaust the- 
balance, a special grant must first bo mado either from Imperial to Provincial, or from 
Provincial to the Local Fund. 

1360. For Provincial services the balance is operated on only once a year. 
But in the case of Incorporated Local Funds having district balances for which 
work is done by the Provincial Public Works Department, it is nocutfrary for 
tho Civil Department to reduce monthly the balances on the district accounts, 
by charging the net Public Works expenditure to t Incorporated Local Funds/ 
by per contrd credit to * Provincial and Local Deficits.' These intermediate 
adjustments must be allowed for when the final adjustment is made at tho 
close of the year. 

1361. Local Governments are required under ordinary circumstances and 
apart from famine requirements to maintain balances of tho following 
minimum amounts :- 


Central Provinces. . . 8.00,000 

Burma .... 12,00,000 

Assam .... 5,00,000 

Bengal .... 20,00,000 

N.-W. P. and Oudh . . 20,00,000 

Puniab .... 10,00,000 

Madras .... 20,00,000 

Bombay .... 20,00,000 

A Local Government should not, without the previous sanction of the Gov- 
ernment of India, propose any estimates or allow any transactions which 
involve the reduction of the Provincial balance below the prescribed minimum. 
Accountants General are required to make a report to tho Local Government 
and to the Government of India when it appears to them that there is any 
likelihood of the balance being reduced below the minimum. When also a 
Local Government proposes to provide in the Budget Estimates for Provincial 
expenditure largely in excess of the Provincial revenue of the year, i.e., when it 
is proposed to incur considerable expenditure out of accumulated balances, tho 
proposal should be forwarded to the Government of India for separate consi- 
deration in advance of the estimates. 

Articles 13601361. 



__ L VlUtp* Uv 

Inter-divisional Transfers. 

1362. As explained in Article 1346 transfers between the different divisions 
cannot find a place m the combined account of revenue and expenditure of the 
.bmpire. These transfers merely affect the surplus or deficit of the different 
divisions for the year. 

T? H 6 ^T A c tribution from Provincial or from Incorporated Local to an 
Excluded Local lund is a service payment, and should be classified according 
to the object for which it is made; or if it is not made as a grant f or a parti- 
cular purpose, then according to the general description of the Local Fund 
concerned, e.g a grant to a Port Fund would come under Marino," or ono 
to a Municipal Fund under Public Works." Similarly a contribution from 
a source not included in the combined account is a service receipt and must 
be credited as such under the appropriate head according to the obiect of the 
contribution. J 

1364. The method of effecting the adjustments on account of inter-divi- 
sional transfers is explained below : 

(a) A contribution from Imperial to Provincial, or vice versti, is made by 
an addition to, or a deduction from, the Provincial share of Land 
Revenue, by which method all adjustments between Imperial and 
Provincial are made. 

fbj A contribution from Provincial to Local, or vice vergd, is made by an 
actual entry under the "adjusting heads " immediately followm<* 
tho Budget heads (see Appendix P). I n the monthly account 
(Article 1355) and the annual distribution statement (Article 1356), 
a contribution is charged in the division making it and credited in 
the division receiving it. The greatest care must be taken that the 
entries under the "adjusting heads" on the two sides of tho 
account exactly correspond. 

(c) No tran&f er transactions will be allowed directly between the Imperial 
Government and Incorporated Local Funds. If any contribution 
is made by the Imperial Government to Local Funds, or vice versd 
it must be adjusted through the Provincial accounts by addition 
to, or subtraction from, the Provincial share of Land Kevenue 
assigned to the Government concerned, the adjustment between 
Irovincial and Local being made through the adjusting heads as 
explained above. 

Distribution of Land Revenue. 

1365. It has been stated in Article 1364 (a) that all adjustments between 
Imperial and Provincial are made by addition to, or deduction from, the 
Provincial share of Land Revenue. 

r^ 136 !?-'^ 11 ^ 01 11 ^ 1 ^^ classificati ^ of the adjustments and contribu- 
tions which come in, m modification of the distribution of Land Kevenue. In 
adjustments they should be stated under their separate 

(1) Contract Transfers. Transfers under the terms of the Provincial 

Articles 18621366. 


(2) Subsequent Recurring Transfers. Amounts to bo added or deducted 

annually, in consequence of modifications of the original Provincial 

(3) Special Transfers. -That is, amounts to bo transferred once for all 

either as part of an arrangement that certain expenditure is to be 
charged to Provincial or Imperial, or on general grounds in sup- 
plement of Imperial or Provincial resources. 

(4) Miscellaneous adjustments. Made once for all on account of amounts 
sanctioned to be passed over from Imperial to Provincial, or vice 
vend, in correction of the erroneous adjustment of specific! charges 
or receipts already brought info the accounts, or on account of 
special claims of one Provincial Government against another allowed 
by the Government of India under Article 1337. 

1367. It ought to be borne in mind that adjustments between Imperial 
tmd Provincial, through the Land revenue head, pan be allowed only in cases 
where sanction to them has been given by the Government of India. For all 
transfers, except those under class (1), the order of the Government of India 
must be quoted against the entry concerned. 

1368. Accountants General should not, on their own authority, admit 
items stated to be compensations due from Imperial to Provincial, or vice versa, 
in consequence of specified transactions, on the ground, for example, that- some 
measure sanctioned by the Imperial Government has thrown a charge upon a 
Provincial head, or some measure sanctioned b/ the Provincial Government has 
thrown a charge upon an Imperial head. The Provincial Contract is not a 
contract to receive certain classes of receipts and to be responsible for certain 
classes of expenditure, but is a contract to receive the revenue, and bear the 
expenditure which, by the application of the ordinary rules of account, happen 
to come against certain specified heads, in whatever way or on whosesoever 
responsibility the items may arise. Account officers should bring any mutual 
claims, which they consider equitable, to the notice of tbe Government con- 
cerned, whether Provincial or Imperial, but bhould leave the Government H to 
settle between them&elves whether mutual compensation is to be claimed or 

1369. Arrcar claims of Provincial Governments against each other and 
against the Imperial Government for any year, whether under the foregoing 
Article or under Article 1337 should be settled within six months after the 
publication of the annual Financial Statement in which the final accounts of 
the year are announced. No claims which are not brought forward within 
this period can be allowed to affect the distribution, either between Imperial 
and Provincial or, without consent on both sides, between Provincial (Govern- 
ments among themselves, of the revenue and expenditure of closed accounts. 

1370. A copy of the statement showing the distribution of Land Revenue, 
together with a copy of the statement (Form 179) mentioned in Article 1359, 
in which the Land Revenue figures, as finally distributed, are posted, should 
be submitted to the Comptroller General on the i5th December, but an 
advance copy showing the distribution of Land Revenue between Imperial and 
Provincial should be sent after tho submission of the Final March accounts* 

Articles 1367- 1WO, 


Subsidiary Local Fund Accounts. 

1371. Apart from 1 he restrictions of any law affecting the case, a Local 
Government is at liberty to annul the appropriation of any of the existing- 
Punds, and to direct its entire amalgamation with its General Funds, in which 
case no separate account of it will be required, and no separate balance need be 
maintained, as its balance will then be part of the General Provincial balance. 
Hut, so long as any Local Fund remains appropriated, or so long as a Local 
Government requires a separate account or a separate balance of any such Fund 
to he maintained, it will he necessary either to keep subsidiary accounts in 
which the transactions (which are amalgamated under the prescribed headings, 
both in the general accounts and in the subsidiary Local Fund abstract) may 
be broken up under the several appropriated Funds to which they belong, or to 
arrange the compilation of the geneial account in such a way that this object 
may be served. 

1372. For this purpose it has been directed in Article 1005, and in Article 
106), note 2, and Article 1065 that in the first stages of the compilation the 
Local Fund items should be stated separately, and that they should be 
incorporated in the general account only in passing from the detail book into 
the Consolidated Abstract. The details of any Local Fund account can thus 
be at once recovered from the Classified Abstract, and the details of any class 
of Local Funds (e.g.> District, Public Works or Educational) from the detail 

1. The revenue and expenditure of Incorporated Local Funds are incorporated under the 
general service heads iwid the debt beads of these Local Funds appear in the general account 
under the general debt head " Incorporated Local Funds Delit Uepo&ils and Advances" 
(see Article 1353}. In preparing a separate detail of Local Fund itoms, these dobt transac- 
tions must be included, as well as the revenue and expenditure. 

1373. No Local Fund is allowed to overdraw the balance at its credit 
without special sanction which can only be given by the authority and within 
the limitations specified below : 

The overdrawal of the balances of Excluded Local Funds or against Debt 
and Deposit Accounts of Incorporated Local Funds must imply the grant of a 
special advance, but such grant is not covered by the rules for the grant of 
advances by the Local Government. 

In the case of unavoidable overdrafts by an Excluded Local Fund, the 
Local Government may, subject to Budget limitations, sanction a contribution 
to be adjusted as a Provincial Expenditure under the proper head of account- 
the recovery, if made in a later year, to be similarly treated as a Provincial 
item of Revenue. If a Local Government is not prepared to make a contribu- 
tion, it should report the matter to the Government of India, which can sanc- 
tion the overdraft for such period as they may think proper. 

As the Revenue and Expenditure of Incorporated Local Funds are dealt 
with as part of the Government Account of Revenue and Expenditure, a 
temporary overdrawal may, in cases of necessity, be permitted by a Local 
Government during the course of the year, provided there is no likelihood of 
any failure of Revenue or excess of Expenditure as compared with the Budget 
Estimate of the year. As the account of an Incorporated Local Fund may not 
Articles 13711373. 


in any year be closed with a debit balance, any debit must be mado up by a 
contribution from Provincial Revenues, the authority of i he Local Govern- 
ments to make such contributions being exercised within Budget limits. The 
contributions and recoveries will be treated as " Contribution from Provincial 
to Local " and " Contribution from Local to Provincial " respectively. 

The overdrawals referred to above should usually be of inconsiderable 
amount, and Account Officer should watch for and prevent them as far as 
possible. The overdrawals cannot be treated as loans. 

1374. A separate form is required, upon which the financial position (that 
is, the net debit or credit balance on the Government books) of each Local Fund 
may be readily worked out. In this form a column should be assigned to 
oach Fund, and the headings in the margin would be 


Opening balance. 

Twelve months, ono line for each. 

Total receipts. 

Grand total. 


Twelve months, ono lino for each. 
Total expenditure, 
Closing balance. 
Grand total. 

The opening balance being filled in ink, the total receipts and expendi- 
ture of each month will be posted from the Local Fund part of the detail book. 
As the only object in striking balances at the end of eacli month would be to 
ascertain that no Local Fund had overdrawn its account, it need bo done (in 
pencil) only in those cases in which the figures do not render it evident ;it first 
sight that the balance is on the credit side But balances should, in any case 
be struck (in pencil) at the end of every half-year. 

1. For tho reasons explained in note ], under Article 1372, tho aggregate balance of theno 
accounts does not work up to the balance under the debt head " Incorporated L-Joal Funds," 
but to tho combined balance under that head and " Incorporated Local Funds Debt Deposits 
and Advances." 

Annual Report on Local Funds. 

1375, The Accountant GeneralNvill submit, through the Local Govern- 
ment, a yearly statement of the total income, total expenditure, and balance 
of every Local or other Independent Fund upon his books, with a few brief 
remarks upon the finance of each, with the object of showing//', that each 
Fund is solvent, secondly, that it is applied to the purposes for which it is 
intended, thirdly, that it is not overlooked, but is being fully utilised, fourthly^ 
that its continuance is expedient. In submitting these statements to the 
Government of India, the Local Governments should add their own remarks. 





The following table shows against each major, minor or detailed head 
specified in it the provincial share of revenue or expenditure. The minor or 
detailed heads when specially treated are shown in column 2 ; when a general 
entry is shown opposite the major head, as well as special entries Lainst 
certain specified sab-head* the general entry applies to all the remainm* 
unspecified sub-heads under that major head. Any major head not shown in 
the table is wholly Imperial everywhere ; and where certain minor heads only 
are shown and no general entry is made against the major head, the remaining 
minor heads coming under that head are Imperial. Minor heads which are 
wholly Imperial have the letter l against them in the Provincial column 
and they are also printed in italics. 

Major Head, 

Minor or Detailed 






N.-W. " 
and Oudh. 




RflYlKUB . 







* f 



12 p. c. on Collections 
from Government 


Recoveries from Za* 
mindars and Ryots 
on account of Sur- 
vey and Settlement 
Operations in 
Eehar . 


Collections from 
Tarai, Dliabar and 
Dudhi Government 
Estates . 


Miscellaneous Rents 
of water mills and 
stone quarries . 


I II. -SALT . 

Asses'! ment of alien- 
ated land leas quit- 





Land Revenue on 
resumed Goraits 
Jagirs (Basti) 

Kent of Warehouses . 






I, Imieril! mClal "^ i- oulculated on the * ross ejection, including toe portion due to Irngal >wu. 



Major Head. 

Minor or Detailed 






and Oadh. 








Fines and Forfei- 
tures . . 

Fees and Cesses 
Miscellaneous . 
Customs duty on Salt . 
Excise duty on Salt . 









































Sea Customs, Mis- 

Warehouse and Wharf 
Bents . 





Miscellaneous . 



















lax on Surplus profits 
of Sailway Com* 
panics . . 





















3T . 

Interest on Provin- 
cial Loans and Ad- 
vances . 









Interest on Govern- 
ment Securities 


















Omen . 

District Post Collec- 







B. Items classified flg ProYincial iu 
I, Imperial, 



Major Head. 

Minor or Detailed 









and Oudh. 































































ETC., DE- 











Contributions for pen- 
sions and gratuities . 









Deductions for Marine 






Family subscriptions 
of Native Members 
of Covenanted Civil 
Service . 

Miscellaneous . 



















Value of supplies 
from Central Stores 
to Railways, Local 
funds, Municipa- 
lities and of her inde- 
pendent bodies 









Value of supplies to 
Berar . 


C The whole except items classified as Imperial iu 1889-97. 
I. Imperial. 




Major Head. 

Minor or Detailed 















g g 






fH IS 













Extraordinary Items 









Gain ly J$xo j ianff9, 

Premia on JBills, 

Unclaimed Bills 

of Exchange, 

Percentages charge' 

able on European 

iSfnies for Provin- 

cial and Local 

Funds, eto. 
Foi*s for Government 



Audits . . . 









Revenues of Kurrarn 

Valley . . , 






Jorhat and Cherra- 

Companyganj Rail- 


Maya veravn -Mntupet 
Kail way . . 


Ily d cralmd-Umarkot 
.Railway ... 





Direct Receipts . . 
















Gokak Canal, 1st 

Section, including 
Storage Works 














P. Items not in excess of R10.000. 

B. Items classified as Provincial in 1896-97. 

I. Imperial. 

L. The whole except those for the Bctwa Canal, 



AKD LOCAt fUNDS. t Ohap. 66 


Major Head. 

Minor or Detailed 

-i i 

. g,j 








^ .So 




a 8 




^ I'd 






$4 A 






Receipts from certain 
Sato mills in Ran- 

goon , 


Receipts from Gov- 

ernment of India 

"buildings at Simla 

and similar Receipts 

classified as Impe- 

rial under the last 




TION0 . 

Contributions from 

Local . . . 










The heads of which 

the corresponding 1 

receipts are wholly 

or partially Provin- 

cial . 




















Excise Compensa- 

tions . . 

Salt Pans in Porttc 

guese India 


3. LAND 











6. SALT . 







Salaries, Establish- 

ment and Contingen- 
cies ... 

Works constructed for 



Salt Purchase and 










" J 

E. The same share as in the case of the corresponding beads o! receipt, 
J. Imperial. , , 

* Survey and Settlement expenditure ui Benar is Imperial, 




Major Head. 

Minor or Detailed 






Jj ' 




.S O 












7. EXOISB . 































10. ASSESS- 












12. KBGIS- 



13. INTER- 

EST . 

Interest on Provincial 

Advance and Loan 










15. POST 


District Post E&tab- 

hsment . . 









18. GENE- 













Civil Offices of Ac- 

count and Audit . 









Currency Depart- 

ment . , 









'Allowances to Presi- 

dency Banks . . 









Reserve Treasury 



























G! Local Fuad^taWiBhment*/ In8pcctor of Local Fund Accounts and his establishment. 

I. Imperial. 



Major Head. 

Minor or Detailed 






s l| 





22. EDUCA- 











24. MEBI. 




25. POLITI- 










Refugees and State 








Special Political Ex- 







Political Agent with 

ex- Amir of Afghan- 


Miscellaneous ' 


Charges at Aden, 

Baroda> and Persian 

Gulf . 













Veterinary and Stal- 
lion Charges . . 









Census . . 









Archaeological Be m 


Preservation and 

Translation of An- 

cient Manuscripts . 









29. StrpEB- 


Superannuation and \ 
Retired Allow- 


ances . 



Covenanted Civil 

Service Pensions . 









Compassionate Al- 

lowances . 

Gratuities . . 

Refunds . { 

H. The whole except the pay and allowances of officers on the cadre of the Civil Veterinary Department. 
I, 'imperial. 




Major Head. 

Minor or Detailed 





and Ondh 






Imperial Marino De- 


partment Pensions . 









Pensions for distin- 

SIONS contd 

guished and meri- 

torious services 







80. SM- 



PjiiNXING . 










Stationery piircliased 

for Central Mores 














Extraordinary Items . 









Charges for Remit- 


tance of Treasure . 









Discount on Silts . 


Loss oy Exchange 




Famine Relief Char- 

ges ... 










Railways mentioned 


against XXVI 


State Railways 














40. SUB- 



Laud . . 









41. -MiscEL- 





Surveys . 

D Items not m excesa of ftlO.OOO 
E. The same share as in tho case of tho corresponding heads of receipt. 
I. Imperial. 

K. Tho whole except in OOBCS m which tho outlay is especially incurred from Imperial Funds. Tint Provincial 
expenditure under those heads la permitted only under the bpecial orders of tho Government of India m regard to 




Major Head. 

Minor or Detailed 

a 1 








ri b 











42. IBBIOA- 




Working Expenses 



Interest . . . 








43. MINOB 












Golcak Canal, 1st 

Section, including 

Storage Works 


4.5. - CIVIL 









Buildings for Post 
Office ... 



Telegraph . 








Opium Depart- 

ment . . 




Salt Department 











Buildings for Cur- 

rency Department 

-P. ... 







Government of 

India Offices . 








Viceregal Best- 

deuces and 

Stables . 



Forest School . 


Baroda Mesi- 


dency . 


Residency Buildings 

and Clerks' Quarters 

at Quntak 


WorTcs on Somali 




Light-houses . 



I. Imperial. 

B. Items classified as Provincial in 1890-97. 

L. Tho -whole except those for tho Botwa Canal. 

, T r in t rOBt , J3 work <| of Wch the working expenses are Provincial, and tho interest on Capital Outlay on 
all Minor Works and Navigation of which Capital and Revemio Accounts are kept 

J? a $J, oth J W0 f fe 8 aa th ^ Local Government may construct from Provincial Revenues. 

O. Buildings for tho Post Office aro wholly Provincial in Burma. 

P. Currency Buildings elsewhere than at Bombay, Calcutta, and Allahabad aro Provincial. 

^^ General's office aad the Central Press Buudings at Calcutta and 

B. Light houses on tho Burma Coast aro Provincial, special new works of this class are Imperial. 



Major Head. 

Minor or Detailed 












45. -CiviL 



Dera Ismail Khan 

Dera GAaei Khan 

Office of Government 
Examiner, Indian- 
Midland Railway, 
at Jhansi 

Bacteriological labors 
tory at Muktesur 

















Residenee of Ex- Amir 
of Cabul nt Mussooric 

Ofliee of Consulting 
Engineer to the 
Government of India 





Rent of Class C Lands 
at Allahabad in the 
occupation of the 
E. I. Hallway 

Office of Government 
Examiner, I. M. 
llailway, Jhansi , 

M etcorolopi cal build- 
ings at Kndai Kanal 

Civil buildings and 
roads in Knrram 
Valley (Para, Chinar, 










Civil buildings at Wfimi 

Civil buildings and 
roads in W.iziristan, 
Malttkaud, and Mar- 
tian, etc., in Toehi 
Valley . 

Special Coal or Petro- 
leum explorations , 

Contributions to Local 














I, Imperial. 


Chapter 67- Municipal Funds and Excluded Local Funds, 

Municipal Funds . . 1377 

Cantonment Funds . . 1382 

Other Excluded Local Funds 1385 

Annual Beport . . 1387 

Annual Accounts 

Publication prescribed} . . 1389 

Municipalities .... 1390 

Excluded Local Funds . . . 1391 

Form of Annual Account of Municipalities . Annexure A 
List of Excluded Local Funds . B 

Classification of Accounts of Excluded Local Funds C 

1376. The directions in this Chapter relate to Municipal Funds and to 
those Local Funds, enumerated in Chapter 16, Article 267, which still remain 
outside the General Accounts, 

Municipal Funds, 

1377. The details of the accounts of these funds are excluded from the 
Government books, which record under a separate debt head, vtz., " Municipal 
Funds," without specification of detail, the amounts received into the Treasury, 
and paid out of it, on account of the funds, 

1378. This order docs not affect the system of audit and record in force in 
any Province under Government orders : where the Accountant General audits 
;md classifies the Municipal accounts in detail, he will continue to do so, al- 
though the compilation must necessarily be separate from the Government 
accounts, or connected with it only through the remittances to and from the 
Treasury . 

1 . For rules regarding the use of Service Stamps on correspondence about the affairs of 
Municipalities, see note 2, Article 272. 

1379. The receipts and payments of each fund are reported in the Treasury 
accounts, and from them will be posted in a broad sheet, showing 

For the receipts* 

1. Name of Municipality. 
2-13. Twelve monthly columns. 

14. Total receipts. 

15. Balance on April 1st. 

16. Grand total. 

For tJie payments, 

1. Name of Municipality. 
2-13, Twelve monthly columns. 
14 Total payments. 

15. Balance on March 81st. 

16. Grand Total. 

1380. The amount s_ in the twelve monthly columns should be entered by- 
each district auditor, after he has compared them with the entries in the plus 
,nd minus memorandum of the Treasury Officer and has checked the balances of 
that memorandum so as to guard against any fund overdrawing its accounts. 
The Provincial total must be compared monthly with that in the detail-book. 

1381. Municipalities and similar corporations should not be allowed to 
delay repayment of their share of any charges incurred on their account by 
Government. There is nothing unreasonable in requiring a Corporation to 
pay in advance its estimated share of any service to be rendered by the Pro- 
vincial Government (as Municipalities now do for Public Works), and still 
less in demanding that, when a service has been rendered, it should pay over 
its share of the cost at the same time as Government will have to pay for it. 

Articles 13761381. 


If it is absolutely necessary to charge the whole cost, in the first instance, 
to Government, the recovery from the Corporation, when effected, should bo 
credited to the appropriate head, being brought to account, if possible, by 
deduction from the service head originally charged. 

1. In one Province* local Corporations hare to pay for medicines supplied, and their liabi- 
lity cannot be acoarately known till the final Exchange Account with the Military Depart- 
ment has been received. Here it is recommended that tho local Corporation shall pay in 
March a sum roughly estimated as the value of tho medicines, which will bo credited- under 
Suspense AcoounE pending receipt of the Military bill. Any over-recovery will bo ie-ad justed 
ia the new year. 

Cantonment Funds. 

1382. For Cantonment funds, the Accountant General will audit the Cash 
Account in the usual manner, with the following additional chocks : 

(a) He will check the revenue realised with the accompanying counter- 

foils, which will bear printed numbers in a consecutive Herfe* (soe 
Vol. I, Appendix F., rule 11). 

(b) Ho will see (after deducting the amount, if any, received too late 

for remittance to the Treasury) that the revenue of the Fund 
shown in the register of receipts agrees with the amount credited 
in the Treasury accounts. 

(c) He will not pass any charge whatever that has not been sanctioned 

by the General Officer of the Command, either in tbo annual 
Estimate or subsequently by letter, The Estimate and letter will 
be communicated to him through the Local Government. 

(d) He will not pass any expenditure under the budget head " Mis- 

cellaneous," which is not for the authorized objects laid down iu 
Volume I, Appendix F, rule 1. 

(<?) He will see that all payments for sums exceeding R20 and upwards 
are made by cheque upon the Treasury. 

1. After the exmration of each quarter of the official year, each Accountant (ieneral 
concerned should intimate to the Controller of Military Accounts, tho amount of the 
nt credit of each Cantonment Fund receiving a grant-in-aid from Government. The balance 
to be reported is the one shown in the Cash Account of tho fund. 

1383. After audit the Accountant -General will post the figures under 
each head of receipt and charge into an Annual Classified Abstract, in which 
the Major Heads provided in the Cash Account should be reproduced without 
alteration, the detail heads beirg omitted This abstract will not be incorporated 
in the detail-books or subsequent compilations, which will show only tho 
Treasury receipts and payments, and is in addition to the broad sheet pre- 
scribed in Article 1379. 

1384. The figuies under each Major Head in the Annual Consolidated ac- 
count submitted by the Cantonment Committee will be compared with the 
annual totals in this abstract, and if found to agree, the account will bo en- 
dorsed by the Accountant General as " examined and found correct/' and bo 
forwarded to the Lieutenant- General Commanding the forces concerned. Any 
points that may require attention should at the same time be brought to tho 
notice of the latter officer. 

Articles 1382-1384. 


Other Excluded Local Funds. 

1385. The transactions of other Excluded Local Funds upon the Govern- 
ment books are brought to account in detail, that is, the* receipts are paid into 
the Treasury with specification of their particiilars, and the expenditure drawn 
from it upon vouchers which describe its nature. * 

1< When a Local Fund is of a private natnro, and no account or audit of it is required at 
the hands of the Accountant General (e.g., a library or musenm fund, administered entirely 
by a Curator), the account may bo kept under the rules for personal deposits. 

1386. The totals of the receipts and charges of these will be taken to the 
debt head " Excluded Local Funds/ ' and the particular balance of each fund 
will be worked out in the manner prescribed in Article 1374. 

13 8 6 A. The accounts of Excluded Local Funds administered by Govern- 
ment officers should be audited, but it is not necessary for the Government 
to prescribe in respect of them the same forms and rigidity of audit thai, 
arc necessary in respect of ordinary Government Revenue and Expenditure. 

1386B. In sanctioning an Excluded Local Fund, the Government ordi- 
narily prescribes what revenue and receipts are to be credited to it, what kinds 
of expenditure are to be admitted against it, and who will be the controlling 
authority. The Government may, for each such fund, lay down as wide 
limits as it pleases for the authority both of the Administering Officer and of 
the Controlling Officer. These being laid down by the Government it is the 
duty of an Audit Officer to follow the orders without questioning any discre- 
tion exercised within them. But he should require in respect of all items of 
the account sufficient information, either in the form of vouchers or in some 
other way, to shew that the receipts and expenditure are within the permitted 

1386C. In the case of any Excluded Local Funds administered by Gov- 
ernment Officers regarding which orders of the above kind have not been 
issued, the ordinary rules of Government audit should primd facie bo applied. 
But as that would in most cases involve an unnecessary amount of labour and 
record, it is desirable that orders should be obtained limiting the Audit 
Officer's functions of audit to what is really necessary to ensure that the funds 
are spent in the way and for the purpose intended by the Government, which 
in such cases usually desires to leave with the Administering and Controlling 
Officers a much wider discretion than is possible in regard to purely public 
money raised by taxation and the like. 

1386 D. In regard to Excluded Local Funds placed under the control of 
Committees or Boards, the rules of the constitution of the fund are usually 
sufficiently elaborate and ordinarily have the force of law ; and in such cases 
it is not the business of the Audit Officers, of their own motion, to apply any 
audit in respect of them. The law ^id rules, however, usually contain pome 
direction upon which the Local Government acts, to direct and institute an 

Annual Report. 

1387. The Accountant General will submit, through the Local Govern- 
ment, a yearly statement of the total income, total expenditure, and balance of 

Arti-les 13851387. 


every Local or other independent Fund upon hisbooks,,\vith a few brief remarks 
upon tko finance of each, with the object of showing, fir*t 9 that each Fund is 
solvent ; secondly, that it is applied to the purposes for which it is intended ; 
thirdly, that it is not overlooked, but is being fully utilised ; fourthly, that its 
continuance is expedient. In submitting these statements to the Government 
of India, the Local Governments should add their own remarks. 

Annual Accounts. 

Publication prescribed. 

1388. Financial Resolution No. 470, dated 20th April 1882, orders tho 
publication with the Annual Finance and Kevenue Accounts of tho Government 
of India, of statements showing the receipts and expenditure of all Municipali- 
ties, as well as of all Excluded Local Funds which are on tho books of tho 
Accountants General, in order that a complete account of tho whole income and 
expenditure connected with the administration of the country may be readily 
available from one source. The transactions of Presidency Municipal Cor- 
porations and Port Trusts should be shown separately from those of other. 
Municipalities and Port Funds. . . 

1389. These statements will be in the nature of appendices intended to 
supplement the information contained in the accounts; and the responsibility 
for the correctness of the statements will lio with tho local authorities en- 
trusted with the management of the Municipal and other Funds in question. 


1390. The accounts of Municipalities will be in the form given in Annexuro 
A, prescribed by G. I. F. D. No. 2287, dated 1 sfc June 1 HO 1 . The Local 
Governments will consolidate these accounts into one statement for each Prov- 
ince, and transmit them direct to the Comptroller General, so as to reach him 
not later than the 30th November of the year succeeding that to which they 
relate, for inclusion in the Finance and Revenue Accounts of tho year. 

Excluded Local Funds. 

1391. The Annual Account of Excluded Local Funds is not intended to 
comprise Funds of a purely voluntary kind a proviso which excludes the 
very numerous dispensary funds, based on local subscriptions, Prixe and Scholar- 
ship funds in Government schools, mostly based on private endowments, and 
other similar cases-. 

1392. A list of the Excluded Local Funds, of which an annual account is 
to be made, is given in Annexure 13. They are intended to include all revenue 
and expenditure upon loteal objects, administered by Government, or its officers 
or by bodies constituted under special laws, except 

(1) Municipalities which arc otherwise provided for under Article 1390. 

(2) Transactions based upon potty trusts or voluntary subscriptions. 

Articles 13831392. 


1393* The classification of receipts and disbursements of these Funds is . 
given in Annexure C. This classification for the most part follows that of the 
Government accounts, but is in one or two places slightly modified (for ex- 
ample, Conservancy and Sanitation are necessarily special subjects of a local 
account* though they hardly appear in the Government accounts) . 

1394, In order to make up a combined account of the public revenue and 
expenditure included under these Funds, it will be necessary for each Account- 
ant General to collect the necessary information and tabulate it under this 
uniform classification. In most cases the Accountants General already have 
the necessary details within their own accounts ; in some, they exist in pub- 
lished reports (e. g. t of Port Trusts) ; in the few remaining cases, the Account- 
ant General will easily, with the aid of Government, obtain the necessary 

1395. The account, which should be rendered to the Comptroller General on 
or before the 30th November, should, in each case, open and close with a 
balance, which, so far as it represents a balance on the Government books, 
should be compared therewith ; and so far as it represents a balance not on 
the Government books, should agree with that stated upon the accounts pub- 
lished or rendered by the responsible authorities. The balances in this 
account should not include investments of the Funds, but the nominal value 
of such investments held by each class of Funds may be shown in foot notes. 
No account is required from Hyderabad. 

Articles 13931395. 



Annexure A. 

(See Article 1300.) 


Account of Receipts and Disbursements for the year ending 31sl March 189 

By Balance in band at tho close of last year . 

A. Municipal Rates and Taxes 
1. Octroi 
2. Tax on Houses and Lauds 
3. Tux on Animals and Vehicle 1 * . 
4. Tax on professions and Tradus . 
6. Tolls (on Roads and Ferries) . 


K a p 

K a. p. 

7. Lighting-rate 
8. Conservancy (including Scavenging and Latrine 
Rate) .... . 

9. Others (to be specified in detail, eg., Servants' 
Tax, Pilgrim Tax, etc.) .... 

*. Realisations under Spectal Acts 
1 Pounds 

3. Licenses for sale of Spirits and Drugs 
4. Others (to be specified in detail ) 
N. JS. Judicial fines under Special Act* should 
he credited under " Fines" below. 

<.\Kevenue derived from Municipal property and 
powers apart from taxation 
1. Rents of lands, houses, serais, dak-bungalows 
2. Sale- proceeds of lands and produce of lands, etc. . 
3. Conservancy Receipts (other than taxes and 

4. Fees and Revenue from Educational Institutions 
5. Medical Institutions 
6. ,, Markets and Slaughter- 

7. Fees and Revenue from Tramways . 
8. Other fees (to be specified) .... 
9. Fines under Municipal and other Acts . 
10. Interest on Investments* . . 

Z>. Grants and Contributions (for general and special 

2. From Local Funds* . 
3. Other* 

Carried over . 

* Agamit each of tbac hearts show ncparately rcccjptB for (a) General, (b) Eduaitlr, n ], (c) Medical pmpo. 


Annexure A continued. 


Account of Receipts and Disbursements for the year ending Bht March 189 



Brought forward 

2?, Miscellaneous 
1. Recoveries on account of services rendered to 

ft a. p. 

ft a. p. 

R a. p. 


2. Other items ...... 

JP. -Extraordinary awl Dclt 
1. Sale- proceeds of Government Securities and with- 
drawal from Savings Bank .... 
2. Loans from Government .... 
raised in the market from private indivi- 
duals ...... 
3. Realisations of Sinking Fund for repayment of 

4. Advances (a) Permanent . . 
(6) Other 




Annexure Acontinued. 


Account of Receipts and Disbursement* for the year ending 31st MarcJt 189 


K n. p. 

R a. p. 

R <t. p. 


A. General Administration and Collection charges 
1. General administration (rt) (Office Establishment, 
Inspection, Honorary Mngistmtea* Eatiiblish- 

2. Collection of taxes including Bonded Ware- 
houses (Establishment, purchase of account- 
books and paper, money-boxes, repairs to out- 

8. Collection of tolls on roads and ferries 

6. Pensions and Gratuities 

JB. futlio Safety 

1. Fire (Establishment, purchase of fire-engines, 
buckets, repairs, etc.) . 

2. Lighting (Ebtablibbnie&t, purchase of lamps and 
oil, repairs, etc.) . . 

3. Police (Establishment, purchase of clothing, 
lanterns, etc., repairs to outposts, etc.) 
4. Rewards for destruction of wild animals and 

C. fttllic Health and Convenience 

1. Water-supply f ST^! ? atla y 
1A * < Kstabhshment, etc. . . 
2. Drainage 1 Capital outlay . . 
e j r-istablishment, repairs, etc. 
3. Conservancy (including Road cleaning and water 
ing) and Latrines 
4. Hospitals and Dispensaries . 
5. Vaccination . 
C. Markets and Slaughter-houses 
7. Pounds ... 
8. Dak-bungalowfl and Serais '. " 
9. Arboriculture, Public Gardens and Fxperimcntai 
Cultivation ... 
10. Registration of Births and Deaths 
11. Public Works (a) ... ' ' 

() Establishment (fc) . 
('?) Building (c) 

(in) Roads 

(') Stores (<?)... ' 

Carried over . 

() It 8t 1,0 clearly i uUcrstoud that under thcgo brad* only su.-h ffoncral eharjroa aro to 1,o shown aa onnnot bo 

KKt TV ^ i w any , " f th other , hca dH- Wherever CHtuWlchrTicut M, of-woiksato 

S?^ tlj Cliaw Wmld ^^own 

(*) ""^IJcWorfeF^^^^^^^ Wlj 

Sad g <lobital>lc to th.wo hoaiis s i wu ],i ^ B i lown liu a cr thoac 

() Cost of ' buiMmOT croctod or stdiw usod for spcckl workg, e v , for wal<'r-\vrH ulionlci \>c cliarRod to lho',a 

The otier hoftda^ lulldln ' |s ur " lwres un] y wm ** &bow " h w a^ pwiwriy couaut bo eLown wider any of 

<jf <ho oU hojv! 
and not under lliii 



Annexure A continued. 


Account of Receipts and Disbursements for the year ending 3ht March 189 

DISBURSE MENTS ~ continued. 
EXPBNDITUEB continued. 

Brought forward 

D. Public Instruction 

1. Schools and Colleges .... 

2. Contributions 

3. Libraries, Museums, Menageries, etc. 

JE?. Contributions 

(for general purposes) (d) . 

F. Miscellaneous 

. T . . . ( Previous years . 

1. Iqterost on loans i Currcnt / oar . ; 

2. Discount* . .... 

3. Actual cost of works done for private individuals 

4. Other items (to be specified) . 

G. Extraordinary and Debt 

1. Investments 

(a) In Securities (other than for Sinking Fund) 

(b) In Savings Bank ..... 

2. Payments to Sinking Funds .... 

3. Eepayment of Loans ..... 

4. Advances 

(a) Permanent 

(b) Other 

5. Deposits . ..... 

tt a. p. 

B a. p 

Closing Balano* 


R a. p. 

(d) Contributions should Ibo classified according to the object for which they arc made. e.g t for Schools under 
. Public Instruction, etc.; a contribution not made for any particular purpose, or fox a purpose 
for which no separate head IB provided, should bo charged under this head, f * 


Annexure A contimtcd. 


Account of Receipts and Disbursements for the year ending 31st March 189 

Memorandum of Lialihties and Claims. 

a. p. 

Liabilities ~- 

Balance of Loans 

Less balance of Sinking Funds 

Net balance of Loans 


Advances Recoverable 

a. p. 

Net amount of Debt 

Memorandum of Investment. 

Description of Securities 

Nominal amounts. 


Anuexure B. 
List of Excluded Local Funds (see Article 1302.) 


For these, a special classification is prescribed, see Vol. I, Appendix F, 
pages 292 and 293. 


In places where a regular Municipality does not exist, " Hill Location/' 
"Station Improvement" and " Chowkidari " Funds should be classed with 
these, as also the " Bhopal Water-works Fund " " the Goona Agency Fund/' 
and the " Secunderabad Local Fund " under India. 


With these is classified the " Indus Conservancy Fund." The Port Trust* 
of Calcutta, Rangoon and Bombay must also be included. 


Police Remount Funds in several provinces (Receipts, Contribution ; Ex- 
penditure, Police Executive Force). 

INDIA. Residency School, Indore. 
BURMA. Land sale and rent. 
ASSAM. Williamson Education. 
BENGAL. Hospital Port Dues. 

Pilgrims' Lodging-house, 

Burial Board. 

Mohsin Education Endowment. 

Hindoo College Education Endowment. 

PUNJAB. - Fees for the inspection of Judicial Records. 

Canal Clearance. 
BOMBAY. Steam Vessels Survey. 

Kutch Infanticide. 

Cotton Improvement. 

Baria Tribute. 

Pleader's Examination Fees Fund. 


Anuexure C. 

Classification of Accounts of Excluded Local Funds (see Article 1393). 



Income from land the property of the funds. 

Sale of stamps (). 

License fees and duties. 

Itates and ceases on lands. 

Taxes upon houses. 
Licences on trades and professions. 
Chowludiiri tax. 

Miscellaneous (including taxes on horses and 

Fees and miscellaneous (a). 


Interest on Government Securities and othov 
im eat incuts. 


Fun, fines and forfeiture* 

ITiu laimed propeily. 

Miscellaneous (including uiUlu-jvmud i 

Hire of vessels 

Snl e-proceeds of vessels and stores 

Pilotage receipts. 

Other fees and dues. 




Hospital receipts (including sale of medicines), 


Puhlie gardens. 

Public exhibitions and fairs 



Conservnncy tax and fees 
Sales of manure, etc. 

Sale of uatcr 
Other receipts. 

Contributions toward* pensions, etc. 


Sales of old materials. 

Sales of land and houses. 

Contributions (including granta-in-aid from 

Rents of honsch 
Sales of fruit, glass, otc. 

P no Lie 

(a) Socundcrabftd Loral Fuml only. 

TolN nd ferries. 

Loans from Government. 
Loans by public ftubncriptiona. 
Sale-proceeds of investments. 
Stock account (I). 
Othor deposits and advances. 

(i) Whore stwk Is held tcdor an aclvanco account. 


An n ex u re C continued. 


Refunds of taxes. 
Miscellaneous refunds. 


Em*c establishments. 

liato and eesn collecting establishments, 

Other collccti n |? establishments. 


Interest upon debt. 


Establishments engaged in general management 
and accounts. 

Contributions towards establishment in Govern- 
ment offices. 




Executive force. 

Miscellaneous (including cattle-pounds). 


Dockyard and port establishments. 

Pilotage establishment. 

Shij) and boat establishments. 

Light -houses mid light-ships. 

Building, purchase and repair of ships. 


Colleges and schools. 
Scholarships and prizes. 
Grant*4in aid. 


Professional esl ablishmcnt. 
Hospital and dispensaries. 
Medical schools, 


Pul)lic gardens (establishment and other 


Cemeteries (establishment and other charges). 
Public fairs and exhibitions. 
Conservancy (establishment and other charges). 
Water supply (establishm 'Tit and other charges). 
Statistical establishments, 

Pensions and gratuities. 


Rents, rates and taxes. 
Petty establishment! 


Sipervinnff ttfaMislment, tools and plant. 
Stock not chargralle to any particular work. 

Original works 



Port appliances. 

Other works. 

Maintenance awl repairs 

Port appliances. 
Other Work*,. 

Fifty construction and repairs. 


Repayment of loans from Government. 
Kepa>ment of loans from the public. 
Investment in Government Securities or 

Stoek account. 
Other deposits and advances. 



Chapter 68. Subsidiary Account of Special Loans- 

General .... 
Issue of Loan Money . 
Subsidiary Loan Register 
Loan Expenditure by P. W 



Payments in Discharge of Loan 1408 

Periodical Account 

Sinking Fund 

Auditof Receipts 


Annual Returns . 



1396. Sums of money are occasionally advanced to Corporations and to in- 
dividuals by Government for special reasons, and on conditions which are 
generally stated in full in the orders sanctioning the advances. The following 
general instructions must be taken as supplementary to those special conditions ; 
they do not apply to house-building and other advances made under standing 

1397. Those loans may be of several kinds ; they may boar no interest or 
they may bear an excessive nominal rate, part being carried to credit of a 
Sinking Fund : they may be repaid by iixed annual instalments including 
interest, or the instalment of repayment may be in addition to interest ; they 
may be repaid by periodical instalments of not less than a fixed sum, or the 
condition of repayment may only be the clearing of the loan in fixed time. 

1398. For each class of loans a separate minor head will be opened in the 
accounts subordinate to the major heads " R Imperial Advance and Loan 
Account/' and "R. R. Provincial Advance and Loan Account." These heads 
will be debited with the advances, an 1 credited with the repayments, which 
appear in the accounts of each month. 

1399. Advances and loans of public money may be made by Local Govern- 
ments and Administrations without reference to the Government of India 
within the limits and conditions laid down in Chapter 8. 

Issue of Loan Money. 

1400. The following are the rules under which pay men! & may be made : 

I. Every loan to a Municipality, Port Trust, Native State, or other 

Corporation will be recorded in the books of the Civil Accountant 

General concerned, and no part of it may be isbued otherwise than 

under his sanction. 

II. No public department or public officer may make any expenditure 
or incur any liabilities against such loan funds, unless he has 
firs*, obtained in writing a statement from the Accountant General 
that the amount is available out of the loan funds, and has been 
placed in a separate account by the Accountant General, so as to 
be available for the proposed expenditure. 

This " separate account " will be opened upon the subs'diary register, below proscribed. 

Articles 13961400. 


III. Tho Accountant General, before setting apart any part of the loan 
under the last rule, will ascertain that the Municipality or oijier 
body responsible for the loan has assented to the arrangement, or 
that it is distinctly stated by Government among the terms of 
the loan. 

IV. Funds spent by any public Department or officer under rule IT, shall 
reckon for interest as if they were drawn on the last day of the 
month in the accounts of which thoy are included by the spending 
department or officer. 

1401. The Government of India desire that the Local Governments will 
watch the progress of outlay on all works constructed by departmental agency 
out of such loans? and take notice of any tendency to an excess, and check 
it in due time as far as possible. If it is found that outlay in excess of the 
sanctioned loan is inevitable, the Local Governments should promptly review 
tho whole financial situation and, if the loan does not pertain to the Provincial 
Loan and Advance Account, apply for an increase to the loan in good time, 
to admit of consideration by the Government of India whether the loan shall 
be increased or not. 

1402. The Accountant General should not take any objection to advances 
from the Provincial Loan and Advance Account so long as the gross amount 
shown in the statement of annual allotments sanctioned by the Government of 
India for loans and advances is not exceeded and funds are not transferred from 
any other class to class III, Article 119, without the previous sanction of the 
Government of India. The Local Government is entirely responsible for seeing 
that the ^estimated recoveries are duly effected. The Accountant General 
should, however, furnish the Local Government with full information to 
enable it to judge from time to time whether there is a risk of any excess 
over the net amount allotted ; and, if there is at any time a probability of a 
largo excess in the net outgoings, he should report the fact to the Government 
of India through the Local Government. 

Subsidiary Loan Register. 

1403. For these loans except advances under special laws and advances to 
cultivators two subsidiary Loan Registers will be kept in the annexed forms 
A and B. Form A will be for those which are repayable by direct credit 
of the repayments to the principal of the loan and form B for those which 
n,re repayable by payments into a Sinking Fund. In both cases a separate 
page should be set apart for each loan. Before posting recoveries, whether of 
principal or interest, into the classified abstract, the Auditor will obtain the 
initials of the Poster of the Loan Register against the entries in the Treasury 
Account to show that they arc correct. The Poster of the Loan Register will, 
after reference to the Detail Books, make the necessary postings from the 
Treasury Accounts, and also post into a Broadsheet the total amount recovered 
or paid for each loan, and the total in the Broadsheet should be certified 
monthly by the Book -keeper, while the Register as well as the Broadsheet 
should be reviewed monthly by the officer in charge. 


Subsidiary Register of Loan of R^ 
in orders of &. /. F. D. 

Form A. 


" To boar interest at _ V** < ni - io ^ 

repaid by (half -yearly iiHtihnonts of H 

^within ___ . __ _ __ years) or (in ___ _ __ e^ instalments). 

^ O 1 *) r f ^f on -- ----- and *o lo 

in addition to aemmitf iutoreat) oi- 


ON PHI'S* ii 1 vi,. 







\niotini i> ml 
nikil i ndi tod 








til lulOldbl. 












If \H. 

li AN 



Apn] 1 6th 
JMay 1st 
May f>th 
Juno lot h 


1 6,000 





bl> 11 




Juno )0th 
A-itf loth 
Si'pt 1st 













Oct leth . 

To arrear interest due PI. 27). less HI. iro . , 


Jiltfif^t liiPOn arioi' intoiflit. nuinely 
H 1,2/0 tit t( trr < cut , ftii half-x-ar . . 38-1 

Let* H J70. for lH ihn* , 7-7 

V. 2<Hfor 45duj \ 1-8 2 ^ 

lointrn-ntaiM-riieduu puucipaJ (bu'tlaj 1.12 W. ^ 



80 9 

Oct Iflth . 



i jeai . 


057 1.1 




1. In thii oxamplo the rate of interest !H taken at 4 por cent , an<l tlio dayn /or ifs pay- 
ment arc supposed to be April 10th and October Iflth. The iirst, B <vond f and ftnuth HiTtiina 
record aetualtransactions, and require no remark. In the third Motion, Cftlriilolion of 
interest," the figures show the amount that accrues and falls due upon th next jxrnidiail djT. 
On tie Wanre f fi60,000, half a year's intrnat, or fil.000, will /all lue on O.>tob,r ; 
on the rest the amounts ro calculated upon the number o days from the date of the trannar- 
tion till the end of the half-year ; the actual amount due on October 16th is the diffeiimee 
between the two columns. 

2. On the periodical fixed day, tho amount Is made up In the manner shown, and thy 
balance of principal, JUO.OOO, and of mterebt, S967-13, due from the dobtor, is calculated ami 
flet forth in tho manner indicated. 

3. It is not thought worth while to set apart separate spool al columns for onlrnlai ion of 
interest due on arrear interest. Tho calculation, howm-r, w made, a*, shown in tl,o abovo 
specimen, in exactly the same way as on the principal, though tho rate per cent 

higher. (See Article 130, para. 2.) 


4. The smn of ft20,000 in the foregoing example; would not, In 
credited to principal [Article 129 frf)], but it is so entered here in order to illustrate 
aocount may be made up under valoas prosrible contingencies. A t' 1 1403 



Form B. 

Loans repayable by payments in f o a Sinking Fund. 


























































1404. The first, second, and fourth sections of the accounts should he filled 
in as soon as the transactions are reported from the Bank sheet or the Cash 
Account or the Transfer Entry for the adjustment of the periodical interest on 
the Deposits of the Sinking Fund is made. The calculation of interest will 
Ibe made at the same time by the aid of the table in Appendix M. It will be 
observed that these columns show the interest that will be chargeable on the 
next periodical day, and that the amount of interest deduced upon them is 
not actually debitable against the borrower until the next periodical day. 
1. A loan bears interest for the day of advance, but not for the day of repayment. 

Loan Expenditure by Public Works Department. 

1405. In cases where the loan expenditure is, under special orders, to be 
conducted and controlled by the Public Works Department, debits will be 
communicated by the Examiner in his monthly Account Current, for adjust- 
ment to debit of the particular loan out of which the expenditure is 
incurred, by transfer credit to the Public Works Department. 

1406. The amount will be charged in the subsidiary register above pre- 
scribed, : nd will bear interest as though it had been advanced on the last day 

Article* 1404-1406, 


of the month in wliicV the expenditure was actually incurred by tho Public 
Works Department, which month should invariably be quoted in the Account 
Current in which the debit for Ihe amount appears. 

1407. The loans under the above arrangements will stand on the Civil 
books; the calculation and adjustment of interest on them, together with 
their recovery, devolve on the Civil Accountant General, and the action of the 
Examiner is confined to an audit of tho outlay incurred and to seeing that tho 
total expenditure is not in excess of the sum granted. 

1. It will be understood that those orders, in tho pemliar ease of works executed by tho 
Public Works Department from a loan made, to a Corporation on tho Hpivial condition that 
it shall be expended for a special purpose under tho dop.irl mental control, in no way inter foro 
with tho procedure Coi ordinary oases laid down in Financial Department No. iW02, dated 
31t October 1868, under which a Municipality winning for the help of tho department in 
executing ordinary works is to pay over tho cost in adv.ince. 

Payments in Discharge of Loan. 

1408. Cancelled. 

1409. Nothing may be credited as repayment of principal or into tho 
Sinking Fund so long as any sum is due on account of interest unpaid. 

1. Interest for any haif-year (or year) is not " duo " until the end of the half-year (or 
yar) during which it accrues. 

Periodical Making-lip of Account. 

1410. After all entries up to, but not including, the date on which in- 
terest becomes due have been made, a line will be drawn across ihe page. First, 
the interest account of the past half-year must be made up by deducting the 
amount paid on account of interest from the demand on that account entered 
in the " Amount due n column, and bringing down " Balance of interest due." 
Then a calculation must be made of the inrerefet lif any) demandable on over- 
due interest of tho previous half-year. Lastly, in the case of llegistor in Form 
A the second and third columns of the " Calculation of interest on principal " 
must be totalled, and the excess of the total of the second over the total of the 
third carried into the " Amount due " column. The total interest due, and 
the total principal due, will then be made up, and the account will be opened 
for a new period. The account of the Sinking Fund in Form B will be 
similarly completed at the same time, tho amount of interest due being- cre- 
dited at the end of the period. 

1. Tho form above given will indicate how tho account may bo raado up. 

2. If interest is payable yearly, instead of half-yearly, the account will bo made up only 
once a year. 

1411. A copy of the account as thus made up, and of tho new statement 
of demand, should be sent to the debtor. 

Sinking Fund. 

1412. Moneys paid to a Sinking Fund for repayment of Innn should be 
credited to the head " Deposits of Sinking Funds " and entered in the register 

Article* 14071412. 


in Form B, prescribed in Article 1403. Interest will be allowed on these de- 
posit- s at the same rate as the loan itself bears. The interest payable on these 
depobits should be credited to the Sinking Fund by deduction from the receipts 
on account of interest on the loan. When the total balance of the Sinking 
Fund become equal to the amount of the loan, the credit under " Deposits 
of Sinking Funds" and the debit under " Loans to Municipalities, etc./' 
should be written off against each other. 

Audit of Receipts. 

1413. The subsidiary register will give the Accountant General the means 
of seeing that both interest and instalments are repaid at the due date ; and in 
case of dcUy he should at once address the officer who is in direct communica-* 
tion with the debtor or charged with the administration of the property or of 
the Corporation to which the loan is made. The debtor should be warned 
either by this officer, or, if the loan is not on any district account, by the 
Accountant General, when any payment, either of interest or of principal, is 
about to fall due from him ; but omission to give this warning, of course, 
gives the debtor no claim to exemption from the consequences of default. 


1414. The occurrence of a default in piyment cither of principal or of 
interest, if not immediately remedied, should be reported without, delay to 
the Local Government, and if the loan was sanctioned by the Government 
of India and has not since been brought on the Provincial Loan Account, to 
that Government also. 

Annual Returns. 

1415. Each Accountant General will submit annually to the Loeal Gov- 
ernment and the Comptroller General two statements in Form 180 of the 
loans borne on his books, one showing tho details of the loans and advances, 
classified according to clashes, coming under the Imperial Advance and Loan 
Account, and the other showing the details of those coming under the Pro- 
vincial Advance and Loan Account. The statements should show separately the 
details of each loan under each of the classes, Loans to Native States, Loans to 
Presidency Corporations, and Loans to Landholders and other Notabilities. 
Details of loans under special laws, according to the different Acts of legis- 
latire under which thpy have been granted, should only be given. Advances 
to cultivators should be shown in lump sums, the land improvement advances 
being bliown separately from those, for the relief of agricultural distress and 
other purposes. For these the first four columns and the last column of the 
statement need not bc filled in. Before despatch these returns should be 
agreed with both the ledger and the subsidiary register : the entries in the 
former should be borne out in all respects by the latter record, and the latter 
will also check the interest columns of the return. 

1416. Accountants General will also submit annually to the Local Govern- 
ment and the Comptroller General a statement in Form 181 o the Sinking 

Article 1413-1416. 



Funds on account of the different loans borne on their books. The arrange- 
ment in this statement will follow that of Form 180. There will bj no record 
of the progress of the Sinking Fund in the subsidiary register; the interest 
realised on the securities of the Fund will be credited with the other cask 
receipts in column 5 of Form 181. If the investment is not exclusively 
in Government loans bearing- interest at 4 per cent., a sepaiate detail should 
be submitted, showing the rate of interest borne by each part of the invest- 

1. Under Enle 17 of the rules published with Financial Department Notification No. 15. 
dated 1st January 1889, the Local Government has to submit tho annual return of loans to 
public bodies to the Government of India and to publish it in the local oilicial Gazette. 

1417. As regards loans raised outside the Government Accounts, no 
report need be made to Government, but the Accountant General should obtain 
from local bodies all necessary information to enable him to prepare tho 
statement prescribed in the next Article. 

1418. By the 30th November every year each Accountant General should 
furnish the Comptroller General with a statement of the indebtedness, on 31st 
March preceding, of every Municipality and Local Fund (including Port 
Trust) in his piovmce in the accompanying form. The figures in this st.ito- 
ment should agree with the corresponding figures in the annual Municipal 
statement furnished by the Local Government under Article 

Annual Statement of Loans under the local Authorities Loans Act, 1879 
for they eat 1M -9 . 

Name of 
Local Jiody 

PQ C:<* 

for Loan. 

Amount of 
naui turned. 

Kate of 


'llJTAJ. Aliull*') OWING 
ATTHh CLOHfc O F 111* 


Till! IChAU 

To Govern- 
mo it. 

To tho 






[ Chap. 69. 

Chapter 69. Verification of Balances. 

Review of Balances 
Incorporated Local Funds 
Special Loans 
Service Funds 
Presidency Savings Bank 
Excluded Local Funds 
Deposits .... 


Advances Recoverable and Sus- 
pense Account . . . 1431 
Permanent Advances . 1433 
Gash Remittances . . 1434 

Bills 1435 

Remittance Heads . . 1439 

Cash. Balances . . 144O 

Review of Balances. 

1419* The accounts of the year are not complete until the balances upon 
the ledger under the debt heads, and the outstanding?? under the remittance 
heads, have heen verified. Accordingly, after the despatch of the final account 
for March, and iii anticipation of the formal closure of the Books, an explana- 
tory statement of closing balances, called Review of Balances, will be sub- 
mitted to the Comptroller General in the form of a general report, which will 
take up each of the heads in succession. The report (which, as soon as com- 
pleted, should be printed) should contain : 

(1) A statement of each ledger balance which is to bu explained. 

(2) An explanation of the nature and conditions of the liability involved in it. 

(8) A statement of the nature of the detailed accounts kept of the, transactions 
connected with it ; and how far the final results of these detailed accounts work 
up to, and agroo with, the balance on the ledger. 

(4) Information as to whether the person or persons by or to whom the balance is 
owed admit its correctness ; and if they do not, where the difference lies. 
This would not apply to such items as deposits or ordinary advances, but It 
should bo explained how far the latter are believed to be really recoverable. 
Part of the explanations under heads (2) and (3) would necessarily bo the same 
3'ear after year ; and thore is no occasion to repeat very year the same in- 
formation, for which reference may be given to a previous report. 

1420. The paragraphs of the "Review should be numbered and the name 
of the province should be printed at the head of each page of it. 

The report is due on or before the l()th January of each year ; but a great 
part of the work can and should be done even before the completion of the 
final account for March. It should be taken up by the Accountant General 

1421. It is usual as regards certain of the heads (e.g., Incorporated and 
Excluded Local l^unds) to submit as appendices to the general report, special 
reports which have been made at an earlier date. In all such cases the general 
report should bring the information as regards these heads up to date by 
specifying any action which has been taken since the submission of the special 

1422. As soon as the Review has issued, a list should be drawn out of all 
the cases in which any action is still required, and the Comptroller General 
should be informed of any subsequent reconciliations which may be effected 
and acknowledgments which may be received between the date of issue of 

1419 J 423. 


the Review and the 15th of April following, references being invariably made 
to the paragraphs of the Review affected. 

1423. The following rules give directions as to the verification required in 
several cases, and will indicate what is required in the cases not specifically 

Incorporated Local Funds. 

1424. The separate balances entered m the subsidiary accounts prescribed 
in Article 1374 must each year be communicated to (and, if necessary, accepted 
by) the officers charged with the administration of the Funds. 

Special Loans. 

1425. The Ledger balance should be verified against the outstanding 
principal of the loan shown in the special loan registers. It should also bo 
stated that the conditions of each loan have been fulfilled and that the 
balances due at the end of the year (or if!, in the case of any loan, another 
periodical date is fixed for making up the account, then at the last previous 
date of making up the account) have been communicated to, and not been 
objected to by, tho debtors. This verification should be separately reported 
to the Local Government. 

Service Funds. 

1426. The balances should be compared and reconciled with those in the 
account current sent in by the Trustees or Managers. There are sometimes 
large differences arising from the Trustees crediting in their accounts of tho 
year interest which is not really payable to them till April Lst. 

Presidency Savings Bank. 

1427. The balance on the ledger should be verified with the Aulitor'fl 
Report under Article 1594. 

1. The balance on the Presidency Savings Bank accounts includes credit of interest for 
tho year of account ; and, though the interest is not duo till April 1st, it is adjusted in the 
Government accounts for that year. 

Excluded Local Funds. 

1428. The verification is tho same as under Article 14-2't ; that is to say, 
the balance mubt equal the aggregate of the separately verified balances. 


1429. For deposits which are recorded in detail in registers in Form 32, 
the total receipts and repayments are posted from that Form monthly into the 
proof-sheet, Form 112, proscribed in Article 874. At the end of the 
year the cross totals of the receipts and repayments posted into the monthly 
columns of the proof -sheet should be made and the balances struck separately 

Articles 14231429. 


for the different districts for each of the four years shown in the form. The 
balance of the first year will, except for any deposits not allowed to lape to 
Government for special reasons, be posted in the column " Credited to Gov- 
ernment/' and should be compared with the total of the statement of lapses of 
the district concerned. The balance of the third year should similarly bo 
compared with the total of the clearance register. The grand total of the 
column, " Balance on 31st March, " should be agreed with the Ledger balance 
of the cla&s of deposits concerned. 

1430. 'Ihe balance of personal deposits must be verified by addition of the 
separate balances shown in the returns, for March (as checked by the account 
office), and it mutt be seen that they are, in each case, certified in the manner 
prescribed in Article 254. 

1, For personal ledger accounts sec Aitiole 880. 

Advances Recoverable and Suspense Account. 

1431. Rules have already been given (Articles 995 and 1000) for testing 
the accuracy of the balances brought forward in the objection books, and 
shown in the broad sheets of balances under " A dvances Recoverable " and 
" Suspense." The ledger balances should be certified to agree with the totals 
of the balances shown in those broad sheets. 

1432. In the case of advances to cultivators, and similar advances which 
do not enter the objection book, the balance should be proved by obtaining 
from rack local officer, who has authority to make such advances, an ac- 
knowledgment that the amount outstanding against him on the books of 
the Accountant General is the same as that shown as recoverable upon the 
registers and accounts kept by him, 

1. In the^caso of house building advances an annual acknowledgment should be obtained 
from each officer that he accepts, as duo from him, the. balance of the advance worked out in 
the Account Oilice and the fact that this acknowledgment has been obtained should be men- 
iiozwd in the JJeviow, which should also contain information as to whether instalments iu 
repayment of these advances have been regularly recovered. 

2. Acknowledgments of advances to meet payments for compensation for lands taken np 
for public purposes should bo obtained from the District Qliicers and the fact mentioned iu 
the Bcvic\v. 

Permanent Advances. 

1433. Tho amounts remaining unadjusted upon each district (and other) 
account in the register (Form 120) must be verified by means of annual ac- 
knowledgments from the officers concerned (see Article 78). The aggregate 
of the outstandings should be made up from the register and tallied with the 
Lodger balance (Article 925). 

Cash Remittances, 

1434. The balances under the cash remittance heads are composed of 
credits unadjusted by debits, and debits unadjusted by credits. The details of 
these unadjusted items should be extracted from the remittance register, Form 
119, showing the month to which each item belongs. The net balance of each 
class of remittances should agree with the balance of the corresponding ledger 
head. These extracts should be submitted in support of the Review o 
Balances (Article 1419). 

Articles 14302434. 



1435. The verification should be made separately for the four classes, 
via , Supply Bills, Local and Foreign, and Remittance Transfer Keceipts, Local 
and Foreign. 

1436. After the credit of lapsed bills to Government (Articles 807 and 
S04<), the amounts of the outstanding 1 bills should be carried, in the issue 
lists, into the balance column. The balances of each year's bills, added to the 
total payments of the same year's bills, should agree with the total drawings 
(in respect of bills of the year just closed) or with the balance outstanding at 
the end of last year (in respect of bills of the two former years) ; and this 
agreement should be complete, both for the whole and for each District or 
Province drawing. 

1437. The forward balances will then be posted into statements (Form 
182), of which the totals ought to agree with the Provincial Ledger bal- 
ances , 

1438. The statements will be despatched to the Comptroller General on the 
1st September, in anticipation of the Review of Balances. 

Remittance Heads. 

1439- Instructions regarding the explanations of the balances outstand- 
ing under " Accounts Current exchanged with other Civil Account offices/' or 
with the Examiner, Public Works Accounts, or with the Military Department, 
are contained in Article 1157. The annual report should merely note how far 
the outstandings of each Account Current have been explained, and whether 
they are likely or not to be soon adjusted, 

Cash Balances. 

1440. The balances under the personal accounts, showing the cash bal- 
ances, are to be agreed with the balances acknowledged by the various officers 
in the cash balance reports for March, 

A * twit* 14361440. 


Chapter 70, -A Summary of the whole system of Govern- 
ment Accounts. 

Civil Accounts . . . 1442 

Other Departments. . 1445 

Monthly Accounts . . 1449 

Account between India and 

England . . . 1453 

Local Books . . - 1455 

Annual Finance and Revenue 

Accounts. . . 1458 

Appropriation Report 
Central Books 
Report on Balances . 
W rites- off . 


1441. The general procedure in matters of account which should he adhered 
to by all account officers is described below 

Civil Accounts* 

1442. The Civil accounts of Government contain the receipts and dis- 

(a) of revenue and political Treasuries; 

(A) of Civil and Political officers and Civil Departments who, by special 
arrangements, arc supplied from the Treasuries with funds for 
expenditure, of which they render account. Organized revenue 
departments are not allowed to be " iii account with ** the 
Treasuries in respect of their revenues that is,, the revenue 
can be brought to account only as actually received in an 
authorized Treasury account. 

1443. The Civil Accountant General (or Comptroller) is the original account 
officer in respect of the Civil accounts, and is responsible for obtaining accounts 
from the Treasuries, Officers, and Departments which are in account with him, 
and for compiling a single monthly account covering all their transactions. 
This account must work from the Cash balance in the Treasuries in the begin- 
irng of the month to that at the end of the month, balances o'f officers and 
depart mental accounts being provided for by suspense heads. 

1444. Each Civil Accountant General exchanges accounts with each other 
such officer in respect of transactions passing between them. Transactions 
which it is desirable to bring upon a single account for all India are passed 
through the Exchange Account upon the accounts of the Comptroller, India 
Treasuries. This Exchange Account must pass upon the "India" Accounts- 
of the month to which it belongs. 

Other Departments. 

1445. Treasury officers receive moneys from, and, upon assignments or 
credits from the Accountant General, pay moneys to, the non-Civil Depart- 
ments. r lhe Civil Accountant General takes these credits and debits to the 
account of the Department concerned. 
Articles 1441UA5. 


1446. The following is a list of the non-Civil Departments with the 
original account officers of each : 

Post Office Comptroller, Post Office. 

Telegraph ..... Examiner, Telegraph Accounts. 
Marino . . . . Examiner of JM.irino Accounts. 

Military ..... Controllers of Milit.iiy Accounts, Bengal, 

Punjab, Madras and Bombay Commands. 

Public Works Examiners, Public Woika Accounts. 

Direct correspondence between tbe Comptroller Geueiil on tlie one side and Controllers of 
Military Accounts or Examiners, Pnbl'o Works Accounts, is on routine matters only. On all 
others the, Accountant General, Military or Public Works Department, is to be addressed. 

1447. Civil Accountants General exchange account? with the Marine. 
Military, and Public Works account officers, so as to clear their mutual debits 
and credits, and furnish similar accounts to the account officers of the Post 
Office and Telegraph Departments, who render statements of tho debits and 
credits in those departments on account ofc' each Civil account office. 

1448. Except in a few eases in which permission is specially given, no 
non-Civil account officer may take debits or credits to, or exchange accounts 
with, any other non-Civil account officer. Debits or credits which have to be 
passed on the accounts of a non-Civil account officer, and tho responses 
thereto, are adjusted through a central adjusting account under the manage- 
ment of the Comptroller General. 

Monthly Accounts. 

1449. Each original account oflicer is responsible for 

(1) collecting accounts of all the receipts and disbursements of his 

department ; 

(2) making up a monthly detailed account of all such receipts and dis- 

bursements, and of all debits ;md credits passed on to him by 
account officers with whom lie exchanges accounts ; 

(3) forwauling such accounts either in abstract or in detail, to the 

Comptroller General, Central Office. (Examiners of Public 
Works Accounts forward their monthly account to the Ac- 
countant Geneial, Public Works Department, who compiles 
them for the Comptroller General in four sets, one i'or each of 
the "Branches of the Depart.mcnt.) 

1450. The Comptroller General is responsible, as original account officer, 
for the following : 

(1) Account of transactions of Guaranteed Railways, based on cash 

transactions, included under a general head in the accounts of 
Civil account officers and reported by them, and on transfer 
transactions reported by the Accountant General, Public 
Works Department. This account is rendered to tho Central 
Office as a separate departmental account under the last 

(2) Account of foreign remittances, t./?., of remittances of money, bills 

or Bank or currency transfers, from one Civil Accountant 
General to another. This account is rendered to the Comp- 
troller, India Treasuries, under Article 144*4. 

Article* 144614{>(> t 


(3) Accounts of the transactions of the Indian Forest Department. 
This is compiled for, and rendered to, each Civil account office 
(excluding Madras and Bombay) and incorporated in his ac- 

1451. The Comptroller Genera] prints and submits to the Government of 
India the following monthly compilations of the accounts received by him 
under rule : 

(1) One for Civil Accountants General. 

(2) An appendix to the same showing the Forest transactions. 

(3) A compilation of the Guaranteed Railways accounts. 

(4) A compilation of the Post Office, Telegraph and Marine accounts. 

(5) A compilation of the four Military accounts. 

(6) A compilation of the four Public Works accounts. 

(7) A general abstract of the whole. 

And he is bound to see that the Civil accounts properly work from balance 
to balance, and that the non- Civil accounts properly account for all moneys 
they have received from or paid into the Treasuries. 

1452. The Comptroller General is especially to see that transactions are not 
left outstanding between account officers under the Exchange Accounts, the 
Central Adjusting Account, or the Account of Foreign Remittances, but that 
they are speedily brought to account in the monthly accounts received and 
compiled by him. 

Account between India and England. 

1453. Monthly schedules setting forth the detail of debits and credits to 
London are prepared as follows, and submitted, with vouchers, to the Comp- 
troller General for transmission, after examination, to London :- 

!Nine schedules from nine Civil Accountants General. 

Four schedules from the Controllers of Military Accounts. 

One schedule from the Examiner of Marine Accounts. 

Four schedules from the Accountant General, Public Works, viz., 

!1) Buildings and Roads. 
2) Irrigation. 

(3) State Railways. 

(4) Telegraph. 

One schedule for each Guaranteed Railway. 

After the third schedule of the quarter is sent in, a quarterly account is 
sent, agreeing with and quoting the three schedules. This is duly examined, 
and the Military accotint is sent on to the India Office by the Comptroller 
General (after check as to thorough mutual agreement), together with a 
covering abstract account embracing the whole of the transactions. 

1454. The inward account from London is received by the Comptroller 
General, who sends extracts therefrom to the account officers concerned for 
the necessary action, and all correspondence with the India Office takes place 
through the Comptroller General. 

[ The Secretan r of State does not communicate responding entries.] 

Article* 14811454. 


Local Books. 

1455. Every original account officer is to maintain formal books exhibiting 1 
the transactions which pass into his accounts under the following classes of 
heads : 

(1) Service heath. Receipts and payments on account of Revenue and 
expenditure of Government. 

(3) Debt heads. Keceipts and payments in respect of which Govern- 
ment becomes liable to repay the moneys received or has claim 
to recover the amount paid. 

(3) Exchange Account Heads Receipts and payments to be passed on 

to the accounts of other account officers, and debits and credits 
by which such items from other officers are brought on the 

(4) Account betioeen India and England* 

1456. No entries may pass into these books which have not first appeared 
in one of the regular monthly accounts, except 

( 1) The ordinary opening and closing entries. 

(2) Journal entries or coirections previously sanctioned by the Comp- 

troller General - 

1457. Service heads and account between India and England are closed to 
or by Government (directly or indirectly). 

Debt heads are closed to or by balance. 

Exchange Accounts heads arc closed to or by Government. 

Annual Finance and Revenue Accounts. 

1458. The Comptroller General (with the aid of the Accountants General, 
Military and Public Works Departments,) is to draw up, on the basis of the 
yearly accounts of the original accounting officers, the yearly accounts of the 
Government as required by the Secretary of State and the House of Commons. 

Appropriation Report. 

1459. Tor Service heads each original account officer submits to the 
Comptroller General (Public Works and Telegraph Examiners, through the 
Accountant General, Department of Public Works, and Controllers of Military 
Accounts through the Accountant General, Military Department,) an appropri- 
ation report, examining each head by comparison with last year's figures, and 
with the Budget and Revised Estimates of the current year, And the Comp- 
troller General from the materials thus furnished draws up a general appro- 
priation report covering the whole area of the accounts. 

A copy of the statement in Form 34 should also be forwarded to the Comptroller General 
with the Appropriation Report. 

Central Books. 

1460. The Comptroller General is to maintain a Central Journal and 
Ledger posted from the final accounts of each year, received from the original 
account officers, and from such Journal entries as may be sanctioned under 
Article 1456. 

Articles 14551460. 


1461. In the Central books, the Service heads, Debt heads, and Account 
between India and England are opened and closed in the game way as in 
the Local books. But the Exchange Accounts are each posted from the 
accounts of both the original officers concerned, and are closed to balance, 

1462. A copy of the Central Journal and Ledger, when closed, is sent 
to each original account officer, who should see that his own closing balances 
agree with those posted in his account in the Central Ledger. For the Public 
Works Accounts, the Accountant Genera], Public Works "Department, will 
make this comparison between the Central Bcoks on the one side, and the 
accounts of his Examiners on the other. 

Report on Balances. 

1463. Each original officer is responsible for the maintenance, either in his 
own charge or in that of some subordinate, or some officer who is in account 
with him, of details of the amounts due to or by (government, working up to 
and agreeing with his balanced heads. He is each year to make a review of 
the closing balances upon his books, ascertaining if each of them is thus 
resolved and agreed with the recorded detail, and submits a copy of that 
review to the Comptroller General (Public Works Examiners, through the 
Accountant General, Department of Public Works). 

1464. Each original account officer also submits to the Comptroller General 
a detail of the outstandings upon each of the exchange Accounts for which he 
is responsible. 

1465. The Comptroller General upon the closing of the Central Books 
draws up a report 

(1) Agreeing the technical record of the books with the published 

Finance and Revenue Accounts. 

(2) Reviewing and summarising the reports of the original accounting 

officers in respect of balances of debt heads, and completing 
the examination so far as it relates to subjects ( e.g., Public 
Debt) in his own immediate charge. 

(3) Examining with the aid of the lists of outstandings of the Ex- 

change Accounts, the balances recorded in the Central Accounts 
under Exchange Account heads. 

1466. This report is printed, and forms part of the annual volume of the 
Journal and Ledger. 


1467. No amounts may be written off from balanced heads to " Govern- 
ment," either upon the Local or upon the Central Books, without a specific 
order of the Comptroller General, and then only on the ground that the error 
is one of book-keeping only, and should not bo debited or credited to a service 
head as loss or gain of Government. These writes-off will be shown in a 
separate entry (under the head Government) in the annual reviews of the 
original account officers and of the Comptroller General. 

Articles 1461146?. 

Chap. 71. ] 



Chapter 71- Resource- 

Distribution of Funds . .1468 
Remittances .... 1469 
Telegraphic Remittance Regis- 
ters 1471 

Advico to Comptroller General 1475 
Provincial Resource Estimate - 147*? 
Cash Balance Report . . 1484 
Return of Coins withdrawn 

from circulation . . 1484A 
Weekly Reports from Presi- 
dency Towns . . . .1485 

Departmental Balances . . 1486 

Small Coin Depots . . . 1487 

Small Coin Supplies . . . 119O 

Currency Note Returns . . 14g8 
Return of Notes and Cftsh 

in Balance . 1502 

Report on Cash Balances 

and .Resource operations .1505 

Assets and. Liabilities . . 151O 

Distribution of Funds. 

1468. It is a principal part of the duty of an Accountant General to devise 
all the means which his experience may surest to reduce and economize- the 
balances in the Treasuries in account with him, without, of course, resorting to 
measures which must result in useless expense, as, for instance, brin^in^ away 
from any Treasury funds which must shortly be supplied to it a<iiu.* He 
should make it his constant care to concentrate all the spare resources of the? 
Treasuries in account with him in some convenient receiving Treasury or Trea- 
suries, and should keep the Comptroller General always in Formed of the amount 
which is thus ready at his disposal for the general service of the Empire in 
accordance with the following rules : 

(a) On receipt of the cash balance reports the Accountant General will 
determine what amounts he can place at the disposal of the 
Comptroller General, and will move them, if necessary, towards 
tLe^Ceiitral Treasuries, that is, those Treasuries which arc con- 
veniently accessible hy Railway or otherwise or towards Trea- 
suries where thero arc sufficient trade demands for money to 
admit of the withdrawal of the surplus to Head Quarters by 
the sale of bills. 

(I) The amounts thus placed at the Comptroller General's disposal will 
be recorded in the appropriate part of the ( -ash Balance Kcport. 
They are still to be borne upon the Accountant General's 
balance, and the Accountant General may move them, if neces- 
sary, to any other Treasury where they will be, with equal or 
greater convenience, obtained by the Comptroller General ; but 
he must always bo in a position to surrender the whole amount 
at once, if called upon to do so by the Comptroller General. 

(c) The Accountant General may not, of his own motion, withdraw- 
any part of the balances thus appropriated. If unexpected de- 
mands rendered it necessary to recall some of the money, he will 

* Tlie resolution from which this Article M-as extracted called for a report on the minimum 
aggregate balance for each month necessary for tbc working o cwh province, and ,lim;t<jd 
the Accountant ^General to " set forth any practice of the Administration, whether Imperial or 
1 rovmcial, which in his judgment makes a larger working balance necessary than would 
otherwise be necessary," 

Artlde 1468, 

668 RESOURCE, [ Chap. 7L 

apply to the Comptroller General, in the same way as if the de- 
mand were for transfer of money from another province. The 
Comptroller General will always reckon that the Accountant 
General can, upon demand, supply him the funds marked as 
appropriated in his last Cash Balance Report, unless he has 
given up his claim to any part of them, in accordance with this 

(d) Each Cash Balance Report will afford a new starting point and any 

amount placed at the disposal of the Comptroller General in the 
previous report but not taken over by him should be sliowu 
again as placed at his disposal. 

(e) No local surplus need be placed at the disposal of the Comptroller 

General if it is likely to be locally required within the samo 
month. Subject to this consideration, the amount reported each 
month should nearly represent the excess of the actual over the 
" minimum " balance. 


1469. The Accountant General will be able to direct the movement and 
supply of funds within his province by watching the Resource Estimates and 
Cash Balance Reports received from his Treasuries. A scrutiny of the former 
especially will enable him to arrange beforehand any steps necessary to supply, 
Or withdraw, funds from any Treasury, whether by Remittances, or by Bills, 
or in any other way. 

1470. The form on which Remittances, are most conveniently ordered is 
a printed one in counterfoil (see A i tide 641, note). This counterfoil should 
not be used in the compilation of the accounts, and need not include any 
information as to short Remittances, or their adjustment. On the other hand, 
the Remittance check register, prescribed in Chapter 43, should not be handled 
by the Resource Department* 

Telegraphic Remittance Registers, Local and Foreign. 

1471. In addition to the Remittance audit register based upon the accounts 
tlio Accountant General will maintain two telegraphic Remittance registers, 
one for Local and one for Foreign Remittances, which will be kept separately 
for each month, and will be made also to serve as registers of Remittance 
orders The following will be the form of the register for Local Remit- 
tances : i 

1. tfo. 

2. Date of issue. 
8. Amount. 

Remittance order . . . \ 4. Prom what Treasury. 

6 To what Treasury. 

6. Kind, ie., coin; notes; bank tiansfor ; of 
currency transfer. 


Telegraphic advice from remit- f 7. Amount remitted or paid. 

ting Treasury. {. 8. Date of charge in cash book. 

C 9. Amount received. 

Telegraphic advice Jrom receiv- < 10. Dato of credit in cash book. 

ing Treasury, ( 11. "Cleared," or " Balance," 

Articles U691471. 

Chap. 71. 3 RESOURCE. CG9 

1472. The last column will be filled up as soon as possible after the end of 
each month ; all remittances cleared or responded to within the month being 
thus written off; the " balance'* iteruiL (that is, the details of remittances ia 
transit) will be carried down into the nS:t month's register. This balance is to 
be added to the sum of the cash balances at Treasuries to give the total Provin- 
cial balance for the Cash Balance Report. 

1473. This register may also be used for noting- remittances of surplus 
Currency notes made under standing orders, Bank post bills and transfers 
between the Treasury and Small Coin Depots. 

1474. The Foreign Remittance Register will bo in the same form, save that 
column 11 will show "date of telegram to Comptroller General." It will also 
be kept separately for each month. The Accountant General must be careful 
to post in it, not only orders which he issues to Treasuries, but also Foreign 
Remittances made or received by himself as paying or receiving officer. 

Advice to Comptroller General regarding Foreign Remittances. 

1475. In the case of Local Remittances the register is intended for use 
only as a supplementary check, and the account check prescribed in Chapter 43 
must proceed independently of it. In the case of Foreign Remittances, on the 
other hand, the amounts are written off the account finally under the head 
" Foreign Remittances/' subordinate to " Remittances adjusted on the Central 
Books 1 '' and the adjustment left to the Comptroller General. 

1476. The Accountant General must therefore 

( 1 ) telegraph to the Comptroller General all receipts and payments as he 
receives the advices from the Treasuries the form of telegram 

being : - 

1. Foreign Remittance. 

2. Amount. 

S Nyjue of paying treasury. 

4. " Currency " or name of Bank. 

(If paid through Currency or a Bank.) 

5. Name of receiving treasury. 

6. " Currency " or name of Bank. 

(If received through Currency or a 

7. Date of entry in Local Cash Account. 

[ N.R When Remittances arc made by Bank bills, tho telegram will continue .-"Bills 
(date) "the date being the date of tho drawing of the bill.] 

(2) As soon as his Provincial accounts for the month are made up, send 
the Comptroller General two lists, namely, one of the debits and 
one of the credits to the head " Foreign Remittances/' showing 
(1) amount; (2) kind; (3) name of paying Treasury, or " Bank/' 
or " Currency ;" (4) name of receiving Treasury, or " Bank/' or 
" Currency/' These lists will serve the Comptroller General as a 
check upon the postings made from the telegraphic advices, and 
they must exactly a^ree with the entries in the Civil Accounts 
under " Foreign Remittances/ 7 

1. In order to ensure exact agreement of the total amount of telegraphic ad vices with the 
jivil accounts, the totals of the Foreign Remittance Register (Article 1474) should be compared 
tvith the Books before they are finally closed for the month ; and if there be any difference due 
.0 misclassification, it should be corrected by a Transfer entry in the accounts of the sain 

Articles W21476. 

670 MSOTJUCE, [ Ohap. 71. 

XT ' mad to tt* pi Depaitmenfc, from Treasuries in the 

North-Western Provinces, are not to be dealt with as Foreign remittances. 
Iney will continue to be debited to %Dgal as Opium remittances. 

Provincial Resource Estimate, 

cxamination of the District Resource Estimates (see Article 
their correction for any intended remittances, or any demands or 
receipts otherwise known to the Accountant General, the Resource Estimate 
lor submission to the Comptroller General will be prepared, s ho win- the actual 
cash balance on the 1st of the month, thn estimated receipts and payments ef 
the Province for the current and following months, and the closing balance only 
ol the third month,, omitting the transactions of that month (Form 183). 
u, 1 i^'/ rl i? Accomitant General must not consider himself bound to accept 
the district officer's figures. A comparison with the statement of "Treasury 
transactions for the corresponding months of the past year, or other facts 
Jsnown to the Accountant General, may give sufficient cause to alter the totals. 

1480. The following- rules should be followed in compiling the estimate : 

(1) The figures under "Miscellaneous Remittances" should be the same 

on both sides. 

(2) The figures under "Local Bill Remittances'/' should also be nearly the 

same, because what one Treasury issues, another is pretty sure to 
nave to pay. 

(3) In departmental accounts, either the figures of the departmental 

accounts should be included in the estimate, or the amounts received 
and issued on account of the department concerned (Customs, Salt, 
etc., and in one or two places, pension-paying offices), should be 
shown as " Revenue and Expenditure/" and not as " Remittances." 

(4) Presidency payments should be shown against the service heads. 

(5) Incorporated local funds should be taken under the service heads, and 

Excluded under the debt head, 

(6) The estimates of Council Bills for the current month should be based 

on the actual allotments known through " Renter/' and such fur- 
ther amounts should be provided for telegraphic transfers iu the 
latter end of the month as recent experience may suggest. For 
future months the estimates of drawings should be based on past 
experience and the drawings of previous months. 

(7) Special payments or receipts expected and included in the estimate 

should be specified in a note. 

(8) Explanation should be given in the Remarks column of any important 

variations from the average actuals of past years (except when 
trom the nature of the case such explanations are unnecessary), as 
for instance under Council bills. 

1481. The estimate should be despatched by the 17th of each month, and 
where the Treasury banks with a branch of the Presidency Bank, the Account- 
ant General should advise the Bank's Agent of the estimated cash balance of 

Article* 1477U8L 

Chap, 71. 3 RESOURCE. 


the Treasury for the following three months, being an extract from the Resource 

1482. As the estimate of the Accountant General, Burma, does not usually 
reach Calcutta on the morning of the 20th, a telegram (deferred) is sent by him 
in advance of the estimate, giving (in regular order, and without description) the 
one hundred and thirty-seven figures comprised in his Resource Estimate K 
any figures over B 5,000 are not provided for in one of these one hundred and 
thirty-seven, they can be quoted by name, in their place, and important explan- 
ations may be added. Care must be taken to eater the word Sw when a?y 
of the one hundred and thirty-seven figures arc blank. When any other Ac- 
countant General is unable to despatch his estimnte so as to reach the Uomp- 

by him oTth a c ?9th 

H83. The District Resource Estimates should belaid away in district files 

filZ 7 J ^ 6tl 7 C . a atter f ?T 1)lcte y ar I *><, <>w they are laid a.Ulc, 
the faguies of the closing cash balances of each month should bo entered in a 
register mwlHch a page will be set aside for each month with lour columns 
to .how the successive anticipations and the actual balance. At the time of 
ordering any cash remittance, it may be entered in red ink in this form, and if 
aiter allowance for these remittances and for any uausual amounts of credits 
granted to other departments, the actual cash balance in any district should 
differ largely trom that expected, the Treasury Officer should be called to 


Cash Balance Report. 

1484. The Provincial Cash Balance report (Form I S 1) is a compilation from 
the reports received from the Treasury Officers. It must be despatched, without 
fail on the mh oi each month to the Comptroller General, and its despatch 
must not be delayed owing to the non-receipt of one or two of the Treasury 
reports: in such i cases the figures must be estimated, and on receipt of the 
missing repoits, the necessary corrections can be advised. Jn the event of there 
being any conbiderable difference between the amount retained for local use and 
foot C ofthe ! w ^ r t lmUm f r Uie Ero ce ' the reilson should b bl ^ily stated at 

Return of Coins withdrawn from circulation. 

1484A. On or about the date of the submission of the Provincial cash 
balance Report, a return of the different classes of silver coto wiSw^ from 
circulation and held in the Province should aUo be submitted to e C^mSo? 
ler General m forml84A, which should clearly disti nguish remittances to M?nt 
from remittances to or from Treasuries of other Provinces ^h iSi^ S 
issues of remittances being shown. icceipts and 

The figures shown under the head " Lio-ht \vpio-V,i ; 4-u 
Bhould be the tale value of light weight co^wkhZSunL 
Finance Department Kesolution No. 1404A, dated the 24th iffi'wSS 
asub S id lai y s tatement shovdd be added giving both he talfv and 
nnhM pnce of the ddbmt cl aS8e8 of light weight coi^ paid to i 

672 RESOURCE. i Ohap, 71, 

Weekly Reports from Presidency Towns. 

1485. To keep the Comptroller* General acquainted with the resource 
operations of the Presidency Towns, which are specially important, the Account- 
ants General, Madras and Bombay, send two weekly telegrams to the Comp- 
troller General, reporting (1) on Monday, the combined opening balance of the 
Bank and Reserve Trea&ury and estimated operations of the week, and (2) on 
Wednesday morning, the closing balance of the Reserve Treasury of the previ- 
ous Tuesday. 

The first of these telegrams shows 

(a) Lakhs of rupees in opening balance, Bank and Reserve Treasury 


(b) Plus or minus estimated operations of the week, excluding Foreign 

Remittances, Council Bills, and Telegraphic Transfers. 

(c) Estimated balance for next week. 

(d) Portion of (a) which is in Reserve Treasury. 
The second telegram shows 

the exact closing balance of the Reserve Treasury of the previous 
Tuesday (in whole rupees, omitting annas and pies), including coin 
and notes of all circles and denominations. 

Departmental Balances. 

1486. Cash balance reports in full detail are received from the officers who 
render Departmental accounts (Chapter 52), although their balances are not 
included, in the Provincial Cash Balance report. The Resource Section will 
examine and compile them separately (in less detail than the Treasury reports), 
and will make over this monthly compilation to the Book Department, where it 
will be filed. It will be compared each month by the Book Department with 
the debit balance of the ledger head " Departmental Balances/' and the agree- 
ment certified upon it. 

1. Coin depot balances should bo included under tho head " Detail of kinds " in Part V 
of tho cash balance report. 

2. For Forest accounts audited by tho Assistant Comptroller General (Forests), the cash 
balance reports are sent to that officer, and their agreement with the balance of the Provincial 
Forest account is certified to by him at tho foot of the account. 

Small Coin Depots. 

1487. The following rules regarding the formation of dep6ts and sub- 
dep6ts for the receipt and issue of small silver and copper coin are extracted 
from Financial Notification No. 1980, dated 22nd March 1878, published in 
the Qazetie of India of the 23rd idem : 

2. All legal-tender copper coin, and all silver coin which is legal-tender onty for frac- 
tions of a rupee, shall be received in the first instance, if coined at the Calcutta Mint, by the 
Comptroller General ; if coined at tho Bombay Mint, by the Accountant General, Bombay i 

Mida 1485-1487. 

Chap, 7L3 RESOURCE. 673 

and shall be deposited in the Office of Issue of Paper Currency in Calcutta and Bombay, 
respectively, where dep6ts of these coins shall bo formed and supplied by the mints from timo 
to timo, upon the requisition of the Comptroller General. Sub-depots shall be formed, in 
like manner, at all the other Offices of issue of Paper Currency, and at such other Treasuries 
as the Comptroller General may direct. 

"3. Legal-tender copper coin, and silver coin which is legal -tender for only fractions of A 
rupee, which may accumulate in any Treasury or at any Presidency Bimk or branch of a 
Presidency Bank in excess of the current local demand for such coin, should, under the orders 
of the Comptroller General* be at once returned into store in the nearest depot or suh-dopofe. 

"4. No copper or silver coin in store in such depots or sub-depots shall bo reckoned as 
money or included in any return of money, in the public Treasuries or at credit of tho 

" 5. Legal-tender copper or small silver coins, to meet current local demands, will be sup- 
plied to Treasuries from the nearest dep6t or sub-depftt ; but indents should not be made for 
such coin in excess of what is necessary to meet current local demand*. 

" 6. Ai soon as legal-tender copper coin or small silvor coin is is>ncd from depot or sub- 
dep&t, it will be reckoned and treated as money ; and as soon as any such coin is rmvivwl into 
such depot, it will cease to bo treated as money Tho not revenue from the copper coinage- 
in any year will be reckoned upon the OXOCSH of tho issues, from tho depftfs and sub-depots 
over the receipts from tho public, or tho Treasuries or Banks, under paragraph 3 " 

1488. Issues from sub-depots should be made only on orders of tho Account- 
ant Genoral, and for the return of coin into sub-dei)6fcs the orders of the Comp- 
troller General are required, if the amount of transfer is less than R1U,000. 

1489. The accounts of the depots are dealt with as departmental cash 
accounts (see Chapter 52). 

Small Coin Supplies. 

1490. The Accountant General's estimate of small coin required for the ser- 
vice of the year should be based upon a consideration of the district figures 
and of the accounts of the small coin depots. These will show him where 
coin is required for issue, and where a surplus of it is being received . Ho 
should submit to the Comptroller General, on or before the Ibt of November, a 
statement for his Province, in (Form 185). 

The foot-note to the form should show remittances received from and 
issued to other Provinces, but supplies to Foreign States (except Hyderabad) 
should not be shown as remitted to other Provinces, but should be included 
in the consumption, a foot-note being added to show the amounts so included. 

1491* Under ordinary circumstances, the following minimum stock ig 
enough for a large Province : 

Half rupees, 2 lakhs. 

Quarter and eighth rupees, together, 3 lakhs. 
Single pice, 2 lakhs. 
Half pice and pie pieces, together, { lakh. 

Half annas, small quantities only, as they are hardly used, except in 
Southern Bombay. 

Burma, the Central Provinces and Assam require smaller stock. 
1492. New supplies of coin should not ordinarily be required unless it is 
foreseen that the stock will be reduced considerably below the above figures. 

Glides 14881492. 

674 RESOURCE. [ Ohap. 71. 

1493. Bengal, Burma, and Assam are always easily supplied from the Cal- 
cutta depot : the supplies required for the other Provinces should he indented 
for in quantities of not less than half a lakh at a time. The requirements of 
the Central Provinces eaii usually be met from Allahabad or Bombay. 

1494. Copper coin (except double pice) is supplied to Native States, under 
orders of the Comptroller General, on payment of the fall nominal value less 
transit charges from the place of supply to the place where the Native State 
requires it ; that is to say, the Native State is debited with the full nominal 
value, but is allowed to recover fiom the Government any charges which it 
bears in conveying the copper, from the depot or Treasury where supplied, to its 
own depots or Treasuries. 

1495. When an issue is m-ule to a Native State, the nominal amount 
should be charged to the Native State, under " Account current with Native 
States f 9 and when it presents its statement of charges, vouched by the Political 
Officer concerned, the amount should be credited to it by debit as " Conveyance 
of copper coins". 

1496. Unless the Political Officer concerned promises early adjustment of 
the account seven-eighths of the value should be recovered before delivery of 
the coin, leaving one-eighth to be adjusted against the transit charges. 

1497. Copper coin to the extent to which it has been i&sued under Article 
] 494 will be received back from any Native State at any depot, at its nominal 
value. But if issued under the orders of September 15th, 1881, at less than 
nominal value, it will be received back only at the value at which issued. 

Currency Note Returns. 

1498. When all the quarterly reports regarding receipt and issue of Cur- 
rency notes (see Aiticle 024) have been received, the totals for the Province 
should be made up and reported to the Head Commibsioner in the same form 
but without balances. 

1499. The Banks of Bengal, Madras, and Bombay, and their branches where 
Government bank with them, will also furnish, through the Provincial Ac- 
countnnt General, a quarterly report of foreign Circle notes received from the 
public in payment of Government dues. 

1500. Each district cnsh balance report contains a note of the number of 
working days on which the Treasury did not notify that it was prepared to 
cash notes. 

1501* The Accountant General should submit to the Head Commissioner 
of Currency an annual return due on the 15th April, classifying the Treasuries 
as follows : 

(a) Treasuries winch woro ablo throughout the year to cash notes at all times to tho 
extent of the public demand on them. 

(&) Trensnnos ordinarily able to cash notes on presentation. 

(c) Treasuries at which this accommodation could not usually be given. 

Return of Notes and Cash in Balance, 

1502. Accountant General will submit direct to the Head Commissioner 
as soon after 31st December as possible, a statement, in the following form, of 
Articles U93-1502. 

Chap/ 71. 3 RESOURCE. 675 

the proportion of cash and notes held in the Treasuries and branch Banks in 
each Currency circle. 

1503. Tho balance to be shown in threat of a Treasury which banks with 
a branch Bank is the cash balance of the bank, whether it is less or more than 
the balance at credit of Ihc (iovcmn)'nl account. 

Details vft/ie Cash Jlnlanres, on '11*1. Dwiuber, of the 7VwMnv<w ami 11 ranch 
Banks situatid tn the Ctrc/e. 

Homo Notes 

5 ft 

Foreign Notes .... 

Total Notes 
Rupees and half-rupeoa 


1504. A similar statement should be sent separately for the head offices of 
the Presidency Hanks. The statistics of these Banks should not bo mixed up 
with those of the Treasuries in the same Circle. 

Report on Cash Balances and Resource Operations. 

1505. The year oH report is from October to September, and November 
15th is the due date for its submission to the Comptroller General. 

1506. It &hould be arranged under the following heads : 

(1) Cash 7?ff/000*.--('omparin the actual amount with the minimum 
at which the Province can work, and an estimate of the Provin- 
cial balance, not in detail of Treasuries, required at the com- 
mencement of each month of the ensuing year from October 
to September. 

Tn estimating Ins minimum balances an Accountant General should not simply take the 
least btilancf) ho would require on the first day of each month in order to carry on tho sorvioo 
of his treasuries. He should first estimate for iho least balance he requires on tho 1st Decem- 
ber aflor taking into account his own receipts and disbursements for that month, as well an tho 
demands that are oustornaiily either made upon his treasuries for aid by other provinces or by 
himself upon others. For tho earlier months he should estimate for such halanees as wonld, 
with normai transactions both a& regards his own requirements as well as the domands that are 
usually made upon him by othcis, leave him the minimum required for the Jst December. 
For tho later months the balances should be estimated at what they should bo, if tho 
minimum is reached on the 1st jUecomber. 

(2) Movement of Funds. The steps pursued to gather surplus funds 
towards central Treasuries where they are held at the Comptrol- 
ler General's disposal. (This head includes all kinds of local and 
foreign remittances,) 

(3) Foreign Bills Statistics of foreign bills issued and paid, with re- 
marks upon any particular features in these remittances. 

(4) Shroff -marked and otter nncurrent coin,. The places at which 
shroff-marked; etc., coin is chiefly received should be stated. 

Article* 15031606. 

676 RESOURCE. [ Ohap, 71. 

(5) Absorption of small coin. The reasons which affect the absorption 
of small coin should be stated, as well as the places at which such 
coins are passed into or returned from circulation in lar^e 

1507. Too much detail should not be given in these reports. Elaborate 
statistics by Treasuries cost a great deal of labour and have no commensurate 

1508. A copy of the report should be furnished to the Local Government. 

1509. On the 30th September of each year, in anticipation of his report on 
cash balances and resource operations, the Accountant General should also 
submit to the Comptroller General a comparative statement of the estimated 
minimum balances for the last four years and the ensuing year. 

Assets and Liabilities. 

1510. A statement of assets and liabilities is submitted quarterly by each 
Accountant General, of which the following are the heads : 


f(a) Being the grand total, as shown in the 

At credit of Government with Presidency bank Provincial Cash Balance Report as being 
and its branches. at credit with tho Presidency Banks and 

Currency notes and bank post bills. | in the Revenue Treasuries, Departmental 

Gold. J Balances being separately shown. 

Silver. j 

Copper. j Tho total of the bank and Treasury balance 

I must be agreed with the balance of the 
L Civil Account (Article 1076). 
TOTAL (a) 

Balances in the Mints .... 

Balances in Small Coin Dep&ts 
Balances in the hands of Departmental Dis- 
bursing Officers. 



Bills accepted, but not paid . . . e.g., Supply Bills drawn against first avail- 

able funds, or so many days after sight. 

Bills drawn and advised, but not accepted or Total of the balance on the books under 
paid. Bills Local and Foreign, excluding the 

above. Corrected by the Accounts Cur- 
rent and Bill lists up to the end of the 
quarter, received from other Govern- 

Bills of the Secretary of State outstanding * At Calcutta, Bombay, and Madras. 

Mint certificates outstanding . At Calcutta and Bombay. 

Treasury bills India only. 

Article* 1607-1510. 

Ohap.-7l. ] RESOURCE. C77 

LIABILITIES continued. 

Deposits payable on demand . . . Total of tho balance on the books under all 

heads of Deposits, including Savings 
Bank and balances of unincorporated 
Local and Municipal Funds, but exclud- 
ing " Provincial Services," " Incorporated 
Local Funds," and " Incorporated Local 
Funds Debt Accounts." 

Unpaid prc-audit cheques .... Total of balance on the books, plus tho 
_ amount of Bills audited, but not paid. 

Loans ordered for discharge outstanding. . 

1. Separate returns are obtained by the Comptroller General from tho Publio Works, 
Military, Post office and Telegraph Departments of their liabilities. 

2 - In addition to tho quarterly returns based on the preliminary accounts a final 
Statement of Assets and Liabilities for 31st March should be submitted to tho Comptroller 
General by the 15th February of the following year. 

Article 1610. 



, 72. 

Chapter 72,-Budget, 

General Description of Esti- 
matt s 1611 

Budget and Hevised Esti- 
mates: - 

Respf>nsilihty for Estimates 1512 

Collection of Details . . 1515 

Compilation . . . 1510 

Special Itules regarding Revised 

Utitimaieit . . . 1521 

Budget Notes .... 1523 
Distribution of Land Revenue be- 

ttveen Imperial and Provincial . 1524 

Despatch 1525 

Subsequent Procedure . . . 1527 

Ways and Means Estimate . 1530 

Six-monthly Estimate . . 1534 
Probable Actuals of Revenue 

and Expenditure . . 1535 

Progress of Expenditure : 

Telegraphic Reports . . . 133ft 

'treasury Abstracts . . . 1537 

Revenue and Expenditure Heads . 1540 

Military Heads .... 1&4.2 

Fullic Works Heads . . . 1043 

Watching of Actuals . . 1544, 

Appropriation Keport . . 1549 

General Description of Estimates. 

1511. The various estimates to be submitted by the Accountant General 

1 . Budget Estimate of Revenue and expenditure of next year. 

2. Six-monthly Estimate of Revenue and Expenditure of current year. 

3. Revised Estimate of Revenue and Expenditure of current year. 

4. Estimate of Probable Actuals of Revenue and Expenditure of pre- 

vious year. 

5. Estimate of Ways and Means. 

The first and third of these are submitted together, and the rules relating' to 
them are contained in Articles 1512 to 1523. 

Budget and Revised Estimates. 

RmtpOHbibilily for JStftmalea. 

1512. The Local Government is responsible for the Budget Estimate, and 
may make its own arrangements as to the collection and compilation of the 
necessary details ; but at some stage or other detailed Budget Estimates must 
come before the Accountant General, who should, after personal scrutiny and 
examination, prepare an explanation of the figures in such form and with such 
details as the Local Government may require, 

1513. The Accountant General is, in the absence of special orders to the 
contrary, responsible for the Revised Estimate of the current year ; but he 
will furnish the Local Government with an explanation of the figures of that 
estimate either in the memorandum submitted under the preceding Article 
or otherwise, as may be arranged. 


Ohap, 72. ] BUDGET. C79 

1514. If the Local Government requires the Accountant General to col- 
lect and compile the details of the Budget Estimate, the procedure laid down 
in Articles 15 1 and 155 will l>e followed, subject to biich modifications iis may 
be necessitated by the local arrangements. 

NOTE The circumstance* of the Comptroller, Ind'a Treasuries, are pecu liar, and tho 
following rules apply to him only, subject to *peei,U modifications, as pioviiled for in his 
Office Manual. 

Collection of Details. 

1515. Soon after the beginning of the year forms are issued to local officers 
wheiein they may prepare complete estimates of the receipts and of the charges 
during 1 the next year on account of the salaries and contingencies of them- 
selves and their establishments. 

1516. The Accountant General will issue forms for ihe new estimate, both 
for receipts as well as charges, and it will generally be found convenient Tor him 
to utilise for this purpose the forms on which he notifies (under Article 1 b8) to 
the several officers their grants for the current year. The estimates of some 
officers are returned to the Accountant General direct, but. it is desirable that 
all those of one department should first be reviewed and, if possible, consolidat- 
ed by the head of that department, or at all events by the local controlling 1 

1517. The estimates under "Territorial and Political Pensions" and " Su- 
perannuations" are prepared in detail in the Account office, by deducting the 
lapsed pensions (including transfers) from, and adding the new pensions to, 
the estimate of the current year. A special register of new pensions (Article 
is maintained to assist in this preparation. 

1. The Hudgot estimate, it will be observed, will not bn corrected by the, lapses and grants 
of the account your, but only by those registered between tho dates of tho preparation of tho 
f 01 mer and of the new estimate. The grants of the year recorded in the legi.ster prescribed 
in Article 847, should bo totalled in red ink, and in tho column "Annual amount of each 
pension removed, " a total should be niado also in red ink of all the lapses up to date, ; tho 
lapses of the past year will bo as -ertained by deduction of the total of lapses up to dato 
which was mode lust year from the similar total made this year. 

2. After preparation of the Budget, it will bo well to chock tho estimate by tho details 
of the pensions outstanding on account of each department, and tho totals of these and of 
compassionate allowances together by the total amount actually pay.iblo according to tho 
register of permanent pay orders issued. In the column of lapses will be shown all pensions* 
transferred for payment in another Province. 

1517A. The estimates under Exchange Compensation Allowance should 
be calculated from the amounts (1) paid in the previous year and (2) entered 
in the Revised Estimate as likely to be paid in the year drawing to an end 
when the Budget Estimate for the next year is prepared, the proportion to 
those amounts depending on tho percentages of salary payable in tho two 
years (1) and (2; and that resulting from the rate of exchange adopted for 
calculating Exchange Compensation Allowance in the Budget Estimates. 
If there is a difference in the result of the calculations from the two years (1) 
and (2), that which is considered to be the better guide to the payments in 
the year to which the Budget Estimates relate should be adopted. 

1518. The annual estimates of expenditure of Civil Account offices should 
be sent by 1st December of each ^ear to the Comptroller General, to be parsed 

Articles Idl4~-I518. 

C80 BUDGET. [ Chap. 72. 

by him before they are incorporated in the Budget estimates submitted to the 
Local G ovornments. 


1519. The Estimates prepared by the Departmental officers when sub- 
mitted to the Accountant General, should be reviewed by him, checked by the 
statements of sanctioned establishments prepared in his office, made the 
subject of any necessary correspondence, and then compiled into the pre- 
scribed form for submission to the Local Government. The forms are supplied 
by the Comptroller General, in which the budget estimates of the current 
year, as printed, must be left untouched, even if an additional grant lias been 

1. It may be well to describe the plan on which compilation is most conveniently 
effected foiyecord ; for each minor head a foolscap book is prepared, divided by columns and 
linos, in which a column (or a line) is assigned to the figures of a district (or a detailed head), 
the detailed heads (or the district names) being entered to the left. Which of these shall 
appear on the lines, and which in the columns, is a question for local consideration ; the cross 
as well as vertical, totals have to bo made, and, as there is certainly more risk of error in cross 
totals, tho columns should be assigned to districts or to detailed heads, as either is the more 

1520. In compiling the figures, both under the Budget and under the 
revised estimates, the totals of Major heads must be worked to even thousands 
of Rupees and those of Minor heads to even hundreds of Rupees. 

Special rules regarding Revised Estimates. 

1521. The form for Budget Estimate includes columns for showing the 
actual results of eight months of the current year (obtained, of course from 
the actual accounts) and the " Revised " estimate for the twelve months. 

1522. The Revised and later Estimates should be based on figures obtained 
by adding to the ascertained actuals of past months of the current year those 
of the closing months of the past year ; the Estimate thus framed should be 
corrected from what is known, or can be ascertained, of the history of the past 
and the expectations of the coming months, and regard should be had to the 
experience of earlier years. In estimating the Revised particular care should 
be taken to enter what seem to be the most probable figures on the informa- 
tion available, irrespective of Government orders or sanction, and without leav- 
ing- any margin on either side. 

1. District officers should be pressed to notify at the earliest moment any facts likely to 
affect the outturn of the year. 

Budget Notes. 

1523. A note upon the Estimate under each Major head should also be 
drawn up for submission direct to the Finance Department in accordance with 
the following instructions ; but no Budget Note is required from the Comptrol- 
ler, India Treasuries, on Interest, Exchange, or Reduction of Debt, as they 
will be disposed of by the Comptroller General in a separate note, submitted 
to the Finance Department. 

Articles 1519-1523. 

Chap. 72. ] BUDGET. G81 

(a) The note should be drawn up in a form supplied by the Finance Department. 

(b) The statement prefixed to each note show^, first, the actual entries in the account* 
for the first eight, nine, and ton, and the last four, three, and.two months, and then the totals 
of the preceding live years. 

(<-) Following this, are set forth the actuals of the first eight, nine and ten months and the 
Budget and Revised Estimates of the current year, and, then, the first Estimate for the 
coining year. The Estimates for the last four, three and two months, so as to work up to tho 
Revised Estimate of the current year aie shown in tho proper columns against that Estimate. 
Ordinarily, when he prepares his note, tho Accountant General will have hc-foro him tho 
accounts of at least eight months of tho current year, and he should always enter under each 
head the latest figures at hi* command. Tho Accountant General, Bengal, should exclude 
from tho revenue head Opivm in this statement the revenue from opium sold hy auction 
for export beyond sea, which ho should estimate ani add separately upon the latest inform- 
ation in liis possession. 

GO Below this !a given a table showing tho details by Minor hwds, divided between 
Imperial, Provincial, and Local, of tho actuals of the preceding 5 years, of the Budget and 
Revised Estimates of the current year and of the Budget Estimate, of tho next year, awl 06 
tho difference between the Budget and Revised Estimates of the mil-rent yi'ar and between 
the Budget Estimate of the next year and the Revised Estimate of the current year. The* 
total six-monthly and tho proportional Estimates of the current year are also shown in two 
separate cohiinns. 

The proportional Estimate is made arithmetically as follows : 

Let b be the amount recorded in the accounts of tho current year to tho end of tho 

latest month of which the figures are Known ; 
a the amount recorded to the same date of the preceding year, or, if the figures of 

that year were abnormal, then of the latest year of which the phenomena were 

normal ; 
c the total amount recorded in the accounts of the year irom which a is taken, 

d the proportional estimate. 

Then a', b:: c: d. 

(e) If the amount under any bead of account is fixed, as, for example, Tributes ; or if 
the entries are subject to no regular influences, but are irregular and fluctuating, then tho 
proportional estimate and the monthly figures of earlier years should be omitted as inappli- 

(/) The figures entered in tho prefixed statement for former years should range and 
correspond exactly with these to bo estimated, both in ch.inictur and us to tho periods to 
which they belong. If any change is made in the constitution of any head of any account by 
the addition or deduction of items, the figures of the earlier yeirs should be re adjusted in 
the same way, the principal being carefully kept in view that like tilings must bo com- 
pared with like. 

(?) The explanations should bo drawn up in two parts, one dealing with the aggregates 
of the Imperial and Provincial revenue or expenditure, and the other with Local. In each 
of these parta explanations relating to the Revised Estimates of the current year and tho 
Budget Estimates of the next year should be separately given, in accordance with the follow- 
ing instructions : 

Revised Estimate. 

(1) There should be no confusion of the facts actually known and already recorded, with 
the residue, which alone remains to be estimated. The comparison to be made 
is of the estimated residue during the last four, three, or two months of the 
current year, with tho accounts recorded during the same four, three, or two 
months of preceding years primarily, of the last preceding year. In estimating 
this residue on tho basis of the actuals of corresponding months of previous 
years, due allowance must be made for any exceptional phenomena which 
affected tho results of the yeara accepted as a guide, and allowance will also bo 

Article 1523. 

682 BUDGET. t Ohap. 72, 

made for the special and unusual characteristics of the year for which the 
lievised estimate is being framed. 

(2) If according to the Revised estimate, the figures during this residual period are 

expected to differ much from the corresponding figures of the last preceding 
year, the reasons for such expectation must be definitely stated. 

(3) On the other hand, if, while the phenomena of the current year already recorded 

differ materially from the corresponding phenomena of the last preceding 
year and of the earlier years, the Revised Estimate shows no eoi responding 
difference during the residual months, the Accountant General should state 
his reasons for thinking that the difference experienced in the earlier months 
will not continue. Ordinarily the proportional estimate is primdfac ie tho 

(4) As no ^ question of the provision of ways and means depends upon tho Revised 

Estimates, there is not, as there is when making the original estimates, any 
occasion for caution ; the one object to bo kept in view is to Msoertain tho 
probable eventual results as exactly as possible. A mjstake in tho Revised 
Estimates is as inconvenient on the right side as on the wrong side. 
(6) Special attention should bo diawn to cases where the budget provision for charge 
is likely to be exceeded, and any steps taken in consequence should be noted. 

Budget Ebtimate. 

(6) The reason for any variation of the new Estimate fiom the Revised Estimate 

must bo fully explained. Primd faeie, and subject always to any known 
distui hhig iniku'iices, tho Revised Estimate is tho best guide to the new 

(7) Tho immediate practical purpose of the original estimates is 1o ascertain what 

wuys and means must bo provided for the service of the year. As it is 
essential that such provision should be adequate, caio should be taken to avoid 
rash or sanguine estimating. At the same time the object is still to ascertain 
the ultimate fads as truly as possible ; and estimates habitually and largely 
more unfavourable than the facts defeat themselves, and are only less mis- 
chievous than too favourable estimates. 

(h) Tho tests to he applied in the notes hero prescribed aro chiefly arithmetical and 
mechanical. The result bhoiild, accordingly, bo carefully corrected by any known circum- 
stances likely to affect tho figures abnormally. The ultimate use of mechanical tests will 
not enable an Accountant General to dispense with the detailed preparation of the estimates 
which is enscTil.ini to his having an intelligent grasp of the facts^aud figures with which ho 
is dealing. At the same time it is not absolutely necessary that his final estimates in these 
notes should correspond exactly with his detailed estimates. If his final estimate differs 
from the aggregate of his detailed estimates under any hoad, he can adjust thoso to his final 
estimate at leisure if he is not prepared to do so at onoe which, if possible, will be the moie 
convenient course. 

(t) The notes should be complete, omitting no important or essential fact ; but should 
not refer to petty details, and should bo as concise as is consistent with the object in view, 
namely, that the red sons for each estimate shall be fully on record. 

(j) In tho notes, details should bo given of the receipts and charges under the head 
"Contributions between Provincial and Local." Tha details should show tho different 
objects for which the contributions aro made, such as Public Works, Education, Contribution 
in lieu of any revenue received from local, etc. The actuals of the previous five years, the 
Budget and Revised estimates of tho current year, and the Budget estimate of the next year 
should bo given under these heads in tho same manner as details by minor heads are given 
under the other heads, 

Distribution of Land Revenue bet toe en Imperial and Provincial. 
1524. Each Accountant General and Comptroller will submit with his 
Budget notes a separate memorandum in the following form (vide Articles 
1365 and 1366) showing the distribution of Land Revenue between Imperial 
Article 1624. 

Ohap. 72. ] 



and Provincial. Details and explanations of the entries, with quotations of 
the orders of the Government of India, should he appended to the memo- 

Provincial Proportion 

Gross Land Revenue (including amounts credited 
to hiigation) ... 
Deduct Amounts wjjplly Provincial or Local 

Net to bo divided proportionally 

Above divided proportionally 

Imperial . . 
Provincial , . 

Add to (+) and deduct from ( ) Provincial 
Contract Transfers 
Subsequent recur ling Transfers 
Specia. Transfers 
Miscellaneous Adjustments . 


Corrected Distribution 

Land Revenue not included in iho Di 

Total Land Revenue 







180 - . 


1525. The Budget Estimates and the Budget Notes must he despatched 
to the Government of India in the Finance Department not later than the 
20th January. The estimates are, in some cases; submitted to the Government 
of India direct hy the Accountant General and in others they are transmitted 
through the Local Governments. Where the latter is the case, the date of 
submission to the Local Government should be fixed so as to admit of the 
Estimate being transmitted to the Government of India by the 0th January 
after necessary action hy the Local Government. On the day that the Budget 

Article 1526. 

684 BUDGET. t Ohap. 72, 

estimate is despatched by the Accountant General, a duplicate should be com- 
municated to the Comptroller General at Calcutta. The date for despatch of 
the etimates and notes has been fixed so as to allow the Accountant General 
to review the Budget and the Revised Estimate in the light of the actuals of 
eight months. 

1. When Local Governments propose to provide in their estimates for any considerable 
expenditure out of accumulated balances, the proposals should bo forwarded to the Government 
of India for separate consideration in anticipation of the estimates themselves. 

1526. The Municipal and Excluded Local Fund Estimates should be for- 
warded on the 15th February, and any other Estimates on the 18th idem. 

Subsequent Procedure. 


1527. The successive revises of the estimates by the Financial Secretary 
and any calls for information by the Comptroller General, should meet with 
prompt personal attention at the hands of the Accountant General, and any 
facts likely to invalidate the estimate to a material extent should be telegraph- 
ed as soon as they are discovered. 

1528. When the Budget figures for the several Provinces and for the 
Empire have been finally fixed, each Accountant General is furnished with the 
last Budget notes relating to his Province, which enable him to work out the 
grants for Civil Departments as finally sanctioned, and to send the necessary 
advices to local officers as prescribed in Article 15(5. These advices are after- 
wards checked with the volume of Civil Estimates issued by the Comptroller 
General and any necessary corrections made. 

1529. As poon as possible, after the estimates have been finally passed, the 
Comptroller General sends to each Accountant General, a proof copy of the 
local estimate as submitted by himself, under Article 1585, and the Accountant 
General, after making the necessary corrections in it, will return the corrected 
proof to the Comptroller General who will check it and settle any doubtful 
points. Such heads as Forest (except in Madras and Bombay), Imperial 
Marine, Post Office and Telegraph should be left blank, as the figures for 
them will be filled in by the Comptroller General. The estimates so corrected 
and examined will be printed in Calcutta. 

Ways and Means Estimate. 

1530. The ways and means estimate should be prepared by the Accountant 
General and despatched with the note prescribed in paragraph 12 of Financial 
Kesolution No. 012, dated 6th February 1880, so as to reach the Comptroller 
General not later than the 13th February. The estimate will be prepared on 
forms supplied by the Comptroller General, and should be accompanied by 
an abstract drawn up in the form of the monthly Civil Account. 

1531. The estimate opens with an abstract in one folio, showing, under the 
following columns 

(1) the total revenue and expenditure under service heads ; (2) the 
receipts and outgoings under the debt and remittance heads in 
detail of Central Lodger heads ; and (8) the opening and closing 
balances of the year. 
Articles 1M61531. 

Chap. 72. ] BUDGET. 085 

1532. The receipts and outgoings under all the debt and romittanco heads 
are detailed on the following pages ; the heads aro entered in the left-hand 
column, and nine vertical columns are provided, / />., three under each of the 
heads " Receipt " and " Outgoings " for (I) the estimate of the coming year, 
(2) the Revised Estimate of the current year, and (3) the actuals of the past 
year ; then follow columns for the net receipts and net outgoings of tho 
coming year, and for remarks. 

1. Tho figmes for the new yeaiMtndeiMlebt heads should be based on tlu^o of ilio last 
three years, but corroded by any information obtainable from other nouree*. 

2. Regarding tho estimate under " Advances," see Article 126. 

3. In tLe section " liemiitancoR " tho AccountaiifH (Jenoml aro required, in the Hndi^et, 
Estimates, to estimate. only "Local bill lemilUnces " and " Account between India and 
England." No estimate is required nndor " e.wh lumiiiances " (which Hhould be left 
blank), or under "Foreign Rcmittanocs " (except in Ihe follow inj? CASIR . (I) tho money 
which Bengal remits to India cither by remittance to tho reserve Treasury or by ir.iii.stor iii 
the .Bank Account ; and (a) tho supplies made by the North-Westein i'rovnuvs to tho lienaros 
Opium Department). 

1533. The notes sent with the ways and means estimate should commence 
with a statement for each " Central Ledger " Debt and Jtemittaucc head in tho 
following form, and should be followed by any remarks that may appear neces- 
sary in explanation of the JSstiinates proposed : 

Cicdila. Debits. Net. 

Accounts, 1888-89 ....... 

1889-90 ....... 

1890-91 ....... 

1891-92 ....... 

1892-93 ....... 

Budget, 1893-94 ....... 

Nino months, 1892-93 ....... 

Kevised, 1893-94 
Budget, l&94rU5 

Six-monthly Estimate. 

1534. A revision of the estimate for the current year should bo submitted 
by each Accountant General to the Finance Department by 2()th November at 
latent, and should be based, if possible, on a consideration of six months' ac- 
tuals. It should be in Form 18 (>, the amounts shown being in round thou- 
tands of rupees ; the revision should only extend to considerable alterations 
that can be made with confidence, and brief reasons should be given for each. 

1. Details below major heads aro not nccchsaiy, but are not objected to if they can bo givon 
without much trouble. 

Estimate of Probable Actuals of Revenue and Expenditure. 

1535. By the third week of July e\ery year each Accountant (ioncral and 
Comptroller should furnish the Government of India, in the Finance Depait- 
ment, with a statement showing the probable actuals of lievenue and Expen- 
diture (in thousands of rupees) by major heads for the past financial year, 
divided into Imperial, Provincial, and Local, and should also communicate any 


086 iMjujjii'. [Chap. 72. 

alteration that lie may consider necessary in the estimates for the curient year 
\vith reference to the actuals of the first few mouths of the year, or any other 
information which he may possess. 

Progress of Expenditure. 
Tc leg rfiph i c Report* . 

1536. In order to keep the Goveinment of India informed of the progress 
of expenditure, telegraphic reports, in somewhat less detail than the monthly 
accounts and in the anticipation of them, are forwarded to the Comptroller 
Cieneral by Accountants General. 

Treasury Abstracts. 

1537. Under Article 3-JH Treasuries submit to the Accountant General 
Abst ract accounts of the Treasury transactions ; on receipt of which the figures 
must be tested (1) by comparing the balances with those already known, and 
(2) by seeing that the two sides produce etjual totals. The figures will then 
be posted into a broad sheet similar to the form foi the detailed books, and, 
when they are complete, totalled. These totals mu&t be immediately tele- 
graphed, in thousands, to the Comptroller General, in form similar to that 
prescribed for Treasury Officers. The telegram must be sent not later than 
tho Stb of the month succeeding thai, to which they refer, and it must not he* 
delayed owing to the want of precise figures of an outlying or distant Trea- 
sury : in such cases estimated, instead of actual, figures should be taken. The 
telegram for March is due on the J 1th April. 

1. Ik-foro the preliminary figures nro li'lcumplml to Hie Comptroller (irnoial, the.v slmuM 
bo comj'Uiutl with tl.o o uicHpoiiding amounts entered in tho liesoiim- Estimates, ami tin* <-:uw 
<>E any hupoilant difl'erence explained in tho teleguim. The icpoits received from Tie.isunYs 
.should ,ils<> bo snhje.-ted to pen'odieul leview* to seo whether they tin- piepared {Mvouling 10 
the piovitions of Articl. 1 1328, and steps should be taken to pit-vent the ivuuiicnuo of any error 
\\hich may Iw di^ooverod. 

1538. Similarly, the balances reported in the Treasury abstract must bo 
corrected, so as to make them include the balance under remittance between 
local r lreasuries. This can be done by finding what is outstanding in re-mi t- 
taiK e and adding it to the summation of the Civil debt and remittance receipts 
and of the closing balance. 

1539. Strict adherence must be paid, both in these monthly telegrams and 
in other telegrams, to the rule that the figures should always be stated after, 
and not before, the description, so that if part of a telegram runs " Hallways 
00 Opium 40 Excise 80 " and so on, the Comptroller General will know that 
the 60 belongs to Railways, and not to Opium ; and the 40 to Opium, and 
not to Excise. Similarly, the words " ivoro " and "less" should always 
precede the figures or detail which are " more " or " less." In the telegram 
of preliminary actuals for February due to the Comptroller General on the 
8th March, tho details of Revenue and Expenditure heads prescribed in the 
following paragraph should also be given and separate figures for "other Civil 
"Revenues " and " other Civil Exj>enditure " should be added so as to \\ork up 
to the" Total Civil Revenue " and " Total Civil Expenditure." 

A) deles 1536153!). 

Chap. 72. ] 



Revenue and Expenditure Jleads. 

1540. On or before the 15th afternoon of each month the Accountant 
General must telegraph to the Comptroller General the revenue and expenditure 
of the past month, in even hundreds of rupees (omitting two digits to the 
right), under the following heads : 

K. Tributes from Native States. 

L. Total Civil lie venue. 

M Payments of interest on liovernnrumt 

Promissory Notes, (b) 
N Opium expenditure. (India, Hen gal, 

N -W. Piovimv.s .uul Hombav < 
O Tot :il Civil 

A. Lmd Revenue. 

B. Opium. 

0. Northern India Salt Department, (a) 

1). Salt Local Manufacture. 

E. Sea-homo Salt. 

F. Stamps. 

(r. Exeise. 

1L Piovinehil Hates. 

I Customs. 

.1. AsM'Shi'd Taxes. 

P. Olieek figure, boing total of piwoding 

(a) In Provinees, Bengal, N.-W. Provhioos. Punjab and B nnbay HIM' mcjins <ho 
atnount to ho credited m oxehan^ a^coimt, with India, as receipts of the Noitheni 1 ludi.i S.ilt 
Department. The lijjuro is blank in Burma, Assam, and Madras. 

(b) Debited in exchange a"0ount with India 

(r) Bombay shoiilrl ineludo, anl B -ngal oxelude, paynKMits mado at B imlm^ for pnivluv 
by Opium Dep.ntment of Alahva Opium. India should inc'ltide similar p.iyments made at 

The figures are to be collected, as far as possihle, out of the Treasury and 
other aci.'ounts received, and, as the telegram must be scMit on or before duo 
date, every precaution should be taken to prevent incompleteness or delay. 
The total revenue and expenditure should be calculated in aetiordaiicu wit h 
the instructions contained in Article 328 (1). In sending the telegrams the 
following- instructions are to bo observed : 

(a) There should bo one complete report for each month. 

(b) Telegraph only the figures for the month, in the order in which tho 

heads are placed in the foregoing list : do not telegraph headings or 
progressive totals. If any head happens to be blank, take care to 
put " Nil " for it in its proper plaee. 

(c) Despatch by next post a statement containing the full Ugures and 

progressive totals under each heading. 

1541. Cancelled. 

Military Ifeitds. 

1342. The net monthly issues to the Military Department should be tele* 
graphed in thousands of rupees, and not later than the 15th of the month, to 
the Comptroller General in the following 1 form : 

Military A. B. C. D. E., where 

.,. !_... i.. urix 11 _ i 

military A. u. u. u. &., wne 

A. represents net issues to Military Bengal, 

B. to Punjab, 
C ,, ,,, to, 

T^ i~ T>-. 1_^ 



total of all four. 

Bombay, and 

Articles 1540 1 

688 BUDGET. [ Chap. 72, 

Public ITorfo Heads. 

1543. The Public Works and Telegraph revenue and expenditure should bo 
telegraphed to the Comptroller General monthly in hundreds of rupees not later 
than the 15th of each month, in the following order : 

F. Telegraph l>epari ment. 
(}. Ordinal y .Brandies. 
H. Railway I Sranches. 
I, East Indian iiailway. 
J. Total. 

A. Telegraph Department. 
15. Ordinary Branches. 
('. Railway Kiiiiir.hes. 
D.~-East Inditui Kail way. 

Watching of Actuals. 

1544. It is the duty of every account officer, whether in the Civil or in 
flic Military Department of Accounts, to keep himself informed by every 
available means (whether prescribed by standing rnle or otherwise) of the- 
progress of, and of such circumstances as affect the progress of, the expendi- 
ture which it is his duty to bring finally to account. 

1545. It is a very important part of an Accountant General's duty to warn 
the Local Government immediately of the first appearance of any excessive 
proportionate outlay under any grant ; and when the monthly abstract exhibits 
such excess, the Government of India expects always to receive a specific as- 
surance that the fact has not escaped the notice of the Accountant General, 
and that he has informed and wa-rned the Local Government, or the Depait- 
mont concerned, if the administration be Imperial. A watch should also be 
l<opt 011 the revenue, and any largo increase or falling off be reported at once. 

NOTE. Account officers should carefully watoh for and bring to notice ovcrdiawals of 
Local Fund balances. 

1546. Any large differences that are likely to rise in actuals, as compared 
with the budget or the six months' estimate, should be reported as soon as 
reason arises for expecting them. Special consideration should be given to 
this point in despatching the monthly accounts for the months of November 
and January ; the punctual receipt of these accounts is also more than usually 
important, as they contain the very latest figures that can be u&ed in prepar- 
ing the revised and budget estimates for Government. 

1. Transactions which affect the cash balance seriously are of equal importance, though 
they may not he technically either revenue or charge. 

157 In the case of any prescribed periodical statement relating to esti- 
mates or accounts being withheld or delayed, the receiving officer is not dis- 
charged from responsiblity for the want of information it would have brought 
to him, unless he can show that he took proper measures to call attention to 
its absence. 

1548. Although it is in a general way the duty of every account officer to 
assist every other by such information as comes in his way, the responsibility 
lor making proper use of periodical and prescribed statements rests with the 
officer who receives them, and his responsibility is in no way lessened by the 
fact that the returns contained special features to which attention was not 
drawn by the despatching officer. Vide Finance Department No. 2875, 
dated 31st May 1888. 

Article* 15431548. 

Chap. 72. ] BUDGET. 081) 

Appropriation Report. 

1549* Th^ report, which should be printed, must bo submitted to the 
Comptroller General by the 5th October, and it should not be delayed ponding 
absolute closure of the final accounts. 

A copy of the report should also be submitted to tho Local Government 
together with the consolidated statement of excess expenditure required by 
Article 203. 

1550. The report should contain a general review and should first state for 
each major head, including 1 Public Works in charge o Civil officers, the four 
following figures, in thousands of rupees : 

A Actual* of the preceding year. i C. Revised estimate of tho year reported on. 
B. Bmlg*t of Iho yoar reixirU'il on. | P. Actual* of ditto ' ditto. 

1551. An explanation should bo given of di (Terences between 13 and I) (but 
not below those for minor heads), and of the causes thereof, A separate para- 
graph being assigned to each major head. When more tlian one cause contri- 
butes to a difference from the Budget, an indication should l>e given of the 
extent to which the difference is attributable, to each cause. li' the lloviwd 
estimate differs in any marked degree from tho final actuals, an explanation 
should be recorded of the circumstances under which it did not more exactly 
correspond with the actuals. 

1552. A note should be made of any noteworthy difference between the 
actuals of the year and those of the preceding one. 

1553- Any excess of actual expenditure over Budget figures will require 
caretul explanation and if it is more than a petty amount, it mast bo ex- 
plained how the Budtfet check failed, and when tho matter was rop>rtcdto 
Government. Tho explanation should show particularly why at the time the 
Estimates were prepared, the excesses were not foreseen, ami if tho expenditure 
was avoidable, why it was incurred notwithstanding absence of provision in 
the Estimates. Complete information as to how tho excesses under major and 
minor hearts of accounts have been passed in audit should always be given. 
In the case of important excesses over budget grants it should always bo 
stated why they were not foreseen in time and a formal additional grant or 
re-appropriation made to cover the excess. 

1554. The explanation should be as short as is consistent with clearness, 
and it is unnecessary to repeat information appearing on the face of the figures 
furnished in the detailed monthly accounts submitted to tho Comptroller 
General, though it is better that tho explanations should be too full than too 
scanty, the chief object being that no difference requiring explanation shall 
escape observation merely through its being compensated by an opposite 

vj* he P rinci P al explanation required is in connection with tho 

differences between B and D, and an cxplanalion of the difference between A 
and D is not so important : in the latter case, attention need be drawn only to 
leading features in the differences. 

1556. To secure uniformity the report should work up, as far as possible, 
to that prepared by the Comptroller General. 

Article* 1549 1556. 


Chapter 73- Government Securities in Trust, 

Two Stages of Account . . 1557 

First Stage. 

Acknowledgment find Registry . 1558 
File of Acknowledgments . . 156O 
Stock Account and iStock Disposal 

Account 1562 

Second Stage. 

Covering T^ht , . . ] 566 
Stock Certificates . . .1668 

Ledffcr Account , . . 157O 

Quarterly Agreement . . 1572 
Drawing and Remittance 

of Interest . . . 3575 

Sales 158O 

Two Stages of Account. 

1 557- 1 here arc two stages of account to be observed in respect of Govern- 
ment Securities hold in tru&t ard deposited with Account Officers (1 ) the 
account of the receipt and disposal of notes in direct communication with the 
holders; (2) the account of notes held in stock by the Comptroller General 
and the Accountants Gc5ncral of Bombay and Madras. In the following rules 
the accounts of the first stage ure spoken of as those of the " Local Account 
Officer j " and those of the second, as those of the " Cential Account Officer/' 
Every Account Officer will keep an account of the first stage, and will be a 
" Local Account Officer j" the three officers above named will keep accounts of 
both stag OB, and be both "Local Account Officers" with reference to the 
investments they receive direct from Civil Officers, etc., and also "Central 
Account Officers " with reference to the investments received by them after 
they have jagged through the "local accounts" stage in their own office, or in 
the office of any other " Local Account Officer," 

First Stage Procedure of Account Officers in Direct Communication 
with the Holders. 

Acknowledgment and Registry of Notes. 

1558. A local accoxmt officer receiving Promissory notes will, after ex- 
amination, return the duplicate copy of the covering list, Form 18, prescribed 
by Ai tide 165, with acknowledgment of receipt, and bring the note upon 
the receipt iegit>ter, Form Irf7. A con&ideiable space should be allotted to 
the disposal column, the first entry in which will usually be "'forwarded to 
Comptroller Geneial (or Accountant General, Bombay or Madras), and brought 
on (stock icgibter "\ but there may be several subsequent entries, as the notes 
are sold out or returned or otherwise disposed of. 

For Provincial and Municipal Debentures, see Article 172. 

1559. When a note is received back to be returned to the holder, it will 
not only be noted in the Remark column of the register against the original 
receipt, but also be entered as a new case, the "receipt" being in this case 
from the Central Office, and the " disposal" by return to the holder. 

Article* 15571659. 


File nf At 

1560. \ file of acknowledgments of receipt, (received from tho Central 
Oil ice or, in the ease of a returned note, from the ollieer to whom it ia 
leturned) will be kept, con espor ding to the receipt register ; and each ac- 
knowledgment, when received, will be numbered, and its number entered 
against the disposal column, so that the evidence of the disposal of a note, in 
any alleged way may be forthcoming 1 at any time. An ins]XJction of tho 
register will shew if these acknowledgments have been duly filed and recorded. 

1561. Tho Comptroller General and tho Accountants (General, Bombay 
and Madras, do not send away their notes, but convert them into stock anil 
hold them in their own possession. 

Slo<'k Jccojmf and Sfatck T)i*po*al Account. 

1562. Each Local Account Officer will further keep an account of tho 
investments held by him (or by tho Central Office on hid account) in each 
loan. This will be done by meaus o a stock account (Form 18h)aml stock 
disposal account (Form 189). 

1563. The stock account will be divided into as many parts or registers as 
may be necessary, called A, TJ. C, etc.; and the serial number of registry of 
the note will bo called Al, HI, etc., according to the register in which it is 
included. The stock dispos 1 account will be divided into parts exactly corre- 
sponding to the stock account. Both the stock account and the stock disposal 
account will be totalled at the end of each month, and the disposal deducted 
from the forward total of the ttocsk account (in the same way as ib prescribed 
for an objection book and its corresponding adjustment register), so that the 
stock account may at the end of each month shew the whole balance of each 
loan (or group of loans) held by the account officer. 

1564. When an entry irf made in the disposal account, a note of it should 
also bo made in the stock account If the whole of any number is disposed of, 
tho note should be written go as to cancel tho columns of unpaid interest ; if 
only partly disposed of, a reference in the margin will guide to the detail, and 
the entries in columns 4, 6 and 7 bhould be properly altered. 

1565 If alterations under any one number arc too frequent, it may bo 
better, in dispoing of a part of ono number, to treat the whole as wiitten off 
in the disposal account, part of it disposed of by sale and part by being 
brought on under a new number. 

Second Staee. Procedure in connection with th* Central Account kftpt 
by the Comptroller General and the Accountants General, Madras 
and Bombay. 

1566. When a Local Account Officer forwards an investment to the Comp- 
troller Genwal (or Accountant General, Madras or Bombay), he will attach to 
the notes a covering list in Form 100. 

Article 1560 1 


1567- The Central Account Officer will, after examination, bring the note 
upon an intermediate register in Form 191, and will acknowledge the receipt in 
a printed form Chewing the game particulars as columns 1 to 6 o this register. 

1568. He will then take steps to have the amount converted into stock 
certificates of the loan in which the notes arc held, or if the owner or admini- 
strator of the fund so desire, into the 3^ per cent, loan of 1865 if the notes 
belong to one of the guaranteed 8}- per cent, loans other than that of 1805, or 
into the 3J per cent, loan of 1 ft ( J3- ( .M< il' the notes arc of the 3? per cent, loan 
of 185*3-54. When the stock certificate is received, he will remit the broken 
interest, i any, to the Local Account Officer, and write the note off the inter- 
mediate register. 

1569. Tn the case of the notes which this officer himself receives from 
Civil officers, the use of this intermediate register is not necessary, as the note 
will paps direct from his receipt register upon his ledger account (see Article 

Ledger Account. 

1570. A ledger account of securities held in trust will be kept by the 
Comptroller General and by the Accountants General, Bombay and Madras. 
There will be a separate account for each of the following : 

(a) One for each Local Account Officer who sends notes for safe custody. 

(6) One for all Civil officers with whom he is in diicct account. 

(c) One for the various loans in which stock certificates are held, the 

total at debit of which will agree with the aggregate of the 

balances at credit of the other accounts. 

1571. The details, corresponding to the heads in the ledger account, will be 
maintained as follows : 

For (a) In the stock account and the stock disposal account kept by 

the several Local Account Officers. 
For (6) In those kept by himself. 

1. The scheme of accounts kept by the Comptroller General differs, from that here pres- 
ciibed for a Central Account Oiiicer. Receipts and isauns are entered on opposite sides of 
day-books which show the balances of unconverted notes and of stock certificates. 

Quarterly Agreement. 

1572. A balance sheet will be prepared by the Central Account Officer at 
the end of each quarter, and printed copies of it sent in duplicate to each 
officer with whom he is in account, showing 

(1 ) the stock balances at credit of the various officers. 

(2) Any amounts received from them and still btrne on the interme- 

diate register. 

1573. The Local Account Officer will compare his portion of the statement 
with the balance upon his own stock register, and return the duplicate with a 
certificate of correctness. 

Articles 1&671?73< 


1574. The Comptroller General (or Accountant General, Madras or Bom- 
bay) will make the same comparison with the stock register which he himself 
keeps as a " Local Account Officer." 

Drawing and Remittance of Interest. 

1575. The Central Account OlHcer will draw the interest upon the stock 
certificates as it falls due, and pay it into an account on his own bdbks, 
called the " Central Trust Interest Account/' Against this account he will 
issue an order for the payment of the amount due to each of the account 
officers with whom he is in account, and forward the order to him for further 

1576. This order will be for the full amount of interest minus income-tax 
but will have a blank space in which to make deduction of the amount of 
commission. The Local Account Officer will make the deduction on the faco 
oF the ouler, will debit the net amount in his ordinary accounts to the Central 
Oilicer, and credit it on his own books to a "Trust Interest Account/' The 
Central Account Officer, when he receives the debit, will adjust the excess 
credit to <f Miscellaneous." 

1577. The Local Account Officer will then distribute the interest duo to 
the various holders, by orders chargeable against his " Trust Interest Fund/' 

1578. Each Account Officer will keep an account, showing* on one side 
the amounts credited to the Trust Interest Fund, and, on the other, the orders 
issued against it; and will make provision for noting the payments against the 
orders, and, in the case of the Central Trust Interest Fund, also the amount 
credited to " Miscellaneous." The balance on his ledger under the head of 
" Trust Interest Fund " should be a credit balance equal to the amount of 
unpaid orders. Of these unpaid orders a list should bo prepared every quarter 
and verified against the ledger balance of the head upon his books. 

1579. The Central Account Officer will deal in the i-ame way with the 
Civil oilicers with whom he is in direct account, and issue orders against his 
Trust Interest Account. 

NOTE. Trust Interest Amount payment orders should bo considered to have Inpoctl and 
should bo transferred to credit of Government after thu Inptw of threo Complete Account 
years after thoir issue. Before tho transfer to tho credit of Government in made, however, 
enquiries regarding it should bo made of the holder so as to avoid unneccbsary transfuis. 


1580. The Trust Interest Accounts may be used to remit the net sale 
proceeds of investments in the same way as interest. 

1581. The Local Account Officer before requesting the Central Account 
Officer to sell out an investment, should examine the entry in his stock account, 
and judge, as far as possible, whether the holder has power to sell. But the 
responsibility in this respect must necessarily remain with tho holder, as the 
Local and Central Account Officers act purely as the holder's agents. 

Articles W74-W81. 


Chapter 74. Charitable Endowments and other Trusts, 

Charitable Endowments . .1582 I Miscellaneous Trust Accounts 1585 


Charitable Endowments. 

1582. The duties of the Accountant General as Treasurer of Charitable 
Endowments ^see Article 175) are prescribed in Act VI of IS 90 and in the 
rules under it, which are printed as an Annoxure to this Chapter. 

1583. When a copy of a vesting order is received by tho Accountant 
General, he should at once place himself in communication with the persons 
who appear therefrom to bo holders of the documents of title relating- to the 
property or of the securities mentioned in the order. 

1584. The securities held by tho Comptroller General on behalf of a 
Treasurer of Charitable Endowments will be held on a separate account from 
those held on behalf of the Accountant General, but in all other respects the 
rules of Chapter 73 will apply to such securities. 

1. If a vesting order is received in respech of securities already held by the Accountant 
General, he will transfer thorn from his genoral register to tho register of Uliniituhlc Endow- 
ments, and if they are in tho custody of tho Com ytrollcr (kmonil, he will submit a demand 
for their transfer. 

Miscellaneous Trust Accounts. 

1585. Accountants General hold Public Funds as Trustees and Deposi- 
taries, whi<;h do not come within the scope of the aecouTits of Govern merit 
receipts and disbursements, or within the system of accounts provided in 
Chapters 11 and 73 for Government securities held in trust and deposited 
with Account Officers, or in Chapter 12 and this Chapter for Charitable 

1586. If possible an Account Officer should endeavour to have such Trusts 
vested in him as Treasurer of Charitable Endowments, but> if that course for 
any reason be not possible, he should keep an account book for these miscel- 
laneous Trust accounts in his personal custody, posting the transactions which 
are necessarily very few in tho ordinary form of day book and ledger. 

1587. The accounts to be debited with tho Trust Funds are 
]. Personal Custody Cash, 

. Personal Custody Securities 

For cash or securities held in personal custody of tho Accountants 

3. Presidency Bank-~ 

For any deposited with the Bank. 
4.Trust Deposits 

For any which are passed on for treatment under the ordinary 
rules of Chapter 11. 

Articles W82-15S7. 


5. Sale Custody Register 

For any which arc parsed on for treatment under Article 2 of 
Chapter 11. 

1588. The accounts to be credited are 

A ledger head for each Trust, or for each class o Trust, as conve- 

1589. There should he a descriptive index of all these ledger heads, that 
is, a short statement of the nature and obligation of the Tiust, with reference 
to any documents bearing upon it, so that any Accountant General on receiv- 
ing charge may know by reference to it exactly what his obligations arc in 
these matters. 

The receipt and disposal of interest should not bo recorded in thoso accounts, which aro 
meant for the principal of the Trusts only. 

1590. These accounts should be balanced and closed every 31st day of 
March, and a note of the balances should be appended to the annual review of 
balances. They should also be balanced and closed when an Accountant 
General makes over charge of his office to a successor or substitute, a balance 
sheet being appended to the charge report and signed both by the officer ro- 
cciving and the officer giving over charge. 



(See article 1582). 

IMe* for Charitable Endowment Funds (H. D. A0. 1569. dated 24.M October 


NOTK. In thoho Jiiilpfl "the Government" moans the Local Government, or when tho Governor General m 
Council cxioviKPH under hoction 7 of the Act tho powers conferred by uoctioiis 4 and 6 on the Local 
(iovoiinnciil, the Government of ludut 

1. It being the wish of the Governor General in Council that the Government should 
not interfere under the- Charitable Endowments Act, 1P90 


vrhtiiiK order* and of NQiicincti. pute, and that the jurisdiction of the Courts in such cases 

should in practice ho left unaffected by the Act, tho cases with 

which the Government will have to deal may be divided into two classes, namely, (Jf) oases of 
trusts, whether already established or proposed to be established, out of which it may be con- 
fidently predicated that contention cannot arise, and (2} cases out of which contention may 
possibly arise, however remote or unlikely the contingency. To the first class will belong 
finch cjisos as those of Lawrence asylums, Railway schools, and endowments in Government 
securities in general aid of the funds of specified dispensaries or schools. To the second class 
will belong most cases in which private persons apply for a vesting order or a scheme or 
modification of a scheme and all cases in which it is proposed to depart in any respect from 
the ascertained wiahes or presumable intentions of tho founder of an endowment. In cases 
belonging to the Jirst class previous publication of proposed vesting orders and of proposed 
schemes and modifications of schemes will ordinaiily be unnecessary : in cases belonging to tho 
second class, there should ordinarily be previous publication of such documents. 

2. (1) When the Government, having regard to tho last foregoing rule, is of opinion that 
..... ... , , a proposed vesting order or a proposed scheme or modification 

Jut^&n^f B^mcB U f of a !* me should not be made or settled without previous 
publication, it shall publish a draft of the proposed order, 

scheme or modification, or a proper abstract thereof, signed by one of its Secretaiies, for the 
information of persons likely to be affected thereby. 

(2) Tho publication should be made in the official Gazette and in such other manner as 
the Government may prescribe. 

(3) There shall be published, with the draft or abstract, a notice specifying a date at 
or after which the proposed order, scheme, or modification will be taken into further 

(4) Tho Government shall consider any objection or suggestion which it may receive 
from any person before such date with respect to the proposed order, scheme, or modification. 

3. The cost of the previous publication under the last foregoing rule of any proposed 
, . . . , .. . order, scheme, or modification of a scheme, and any other 

a U d"ltrmcH S f VC8tl " g rdcr8 <*** kenned or to be incurred in the making or settlement 
of the order or of the scheme or modification, shall be paid 

by the applicants for the order, scheme, or modification, and if the Government so direct, 
may be paid by them out of any money in their possession pertaining to the trust to which 
their application relates. 

4. In the case of properly vested in a Treasurer of Charitable Endowments other than 
. . . . securities for money, the persons acting in the administra- 

imtxoTaWci?ropcr^ * * f < <* ^e trust, and having under section S.bub-section (3) 
of the Act, the possession, management, and control of the 

property and the application of the income thereof, shall, in books to be kept by them, re- 
gularly enter or cause to bo entered full and true accounts of all moneys received and paid 
respectively on account of the trust, and shall, on the demand of the Government, submit 


annually to such public servant as the Government may from time to time appoint in tliis be- 
half, in such form and at such time a* the Government may from time to time prescribe,,^ an 
abstract of thoso accounts and such returns as to other matters relating to the administration 
of the trust as the Government may from tirao to time see lit to require. 

5. The following are prescribed as the fees to bo p.vid to tho Government in respect of 
any property vested under the Act in a Treasurer of Charitable Endowments : 
(J ) In the case of securities for money 

(a) For the purchase and sale of securities, a commission of i per oont., in 

addition to any actual outlay en brokerage. 

(b) For drawing interest, a commission of per cent. 

(c) For remitting interest, tho actual charges incurred. 

(2) In the case of property other than securities for money, tho actual charges 
incurred by the Treasurer in tho discharge of his functions in respect oE tho 
propei ty. 

Tho Treasurer may deduct any foes payable to the Government on account of any en- 
dowment from any money in his hands on account of such endowment. 11' ho holds no such 
monuyn, the amount should bo claimed from tho admin istra,tois. 

0. All copies of vesting orders received by tho Treasurer will be filed together and will 
be numbered in consecutive ordor of their receipt; when a nullicient number have beon re- 
ceived, they will bo bound in volumes. A note will be made on each vesting order of any 
entries in tho registers prescribed below relating to the property vesting iu the Treasuu-r 
under the order. 

Accounts of Securities for money. 

7. On the receipt of any securities for money, or on their pnrohoso by himself, tho 
Treasurer will record their receipt in a register in Form No. 1 (C. A. C. Form 193), Ho will 
also keep a separate account for each endowment in Form No. 2 (0 A. 0. Form 11)3), in 
which he will record all receipts, including any amounts sent for investment, and all di^burs- 
ments. In the cash account the Treasurer will record only his own transactions (such as tho 
payment of tho money to the administrator*), not the transactions of tho administrators of 
tho endowment fund. 

8. The Treasurer will keep a record in tho appropriate columns of Forri No. 1 (C. A. 0. 
Form 192) of all securities returned by him. The return will ulno be entered in Form No, 2 
(C. A C. Form I ( j3), where the amount returned will bo deducted from tho capital of the- 
endowment concerned. 

9. If the securities, elsewhere than in Madras and Bombay, consist of Government pro- 
missory notes, ^ they will be forwarded to the Comptroller General lor custody under < ho 
general rules laid down in the Civil Account Code; but tho securities held under tho Act 
must be forwaidod separately, and the Treasurer will keep a separate register under thoso 
rules for these securities, and will also keep a separate file of tho acknowledgments. 

Tne Treasurer will retain in his own custody all securities for money othur than Govern- 
ment promissory notes. 

10 The Treasurer, on receipt of any interest on securities, will pass it through his 
General Trust Interest Account under a special sub-head, "Interest on Charitable endowments 
under Act VI of IbOO." The interest will then bo distribute! to the, various ledger accounts 
(Form 2. C. A C. Form 193), in which the gross amounts must be shown, any deductions 
for fees, etc., being shown as a charge, and the payment of the balance to tho administrates 
being also shown as a disbursement. The entries in the ledger of intermit received must be 
taken out and agreed annually with tho total amount of interest drawn. 

11. The register in Form No. 1, (C. A 0. Form 192) will show all securities vested in the 
Treasurer as such, whether actually held by him or by tho Comptroller General as his ugont. 
In order to prove the balance actually held by the Treasurer in his own hands, a balance sheet, 
in Form No. 3 (C. A. C. Form 194) will bo made out annually and agreed with the actual 
securities in the Treasurer's possession; such agreement will bo certified on the balance 

12. The accounts of the interest and the annual agreement of balnnro will bo made at 
the times, which tho Local Government may direct under section 9 of tho Act for the publi- 
cation of the list of properties held, and of tho abstract of accounts. 



Property other than Securities. 

13. The Treasurer will enter in a register in Form No. 4 (C. A. C. Form 195) any 
property other than securities which becomes vested in him, and will icoord in the samo 
register against the original entry a note of any property of which he is divested 

Publication of Lists and Abstract of Accounts. 

14. The list of properties vested in the Treasurer to be published annually shall bo in 
Form No. 6 (C. A. C. Form 196). Part I will relate to properties other than securities ; 
Pirt II will relate to securities, and will also contain the abstract of accounts requhed by 
the Act to bo published. The Treasurer will demand and receive acknowledgments from 
the Administrators of the correctness of the balances when published. 

Audit of Accounts. 
15, The Treasurer's accounts will be audited 

(a) where there is an Outside Audit Section of the Accountant General's Office, by 

such section annually ; 

(b) Whore there is no such section, by a Deputy Auditor General at such periods as 

the Auditor General may direct. 



Chapter 75- Outside Audit and Verification of Balances. 

Outside Audit .... 1591 
Audit of Currency Accounts . 1602 
of Currency 

Balances . 


Verification of Stock Note 
Balance 16O1 

Verification of Balances of 
Samll Coin Depots . 1602 

Verification of Cancelled Cur- 
rency JSotes .... 1603 

Verification of Mint Balances 1604 

Verification of Stock of Stamps 
in Ooutral Depots . . . 162 O 

Outside Audit. 

1591. The Account offices are in some ca&es required to audit on the spot 
the accounts of some Government and Local Fund offices, which are not 
submitted to the Accountant General monthly and do not enter the Govern- 
ment Accounts. Such accounts arc usually examined :ind audited by special 
establish men ts under special local rules, which need not be repeated here la 
two cases the audit is prescribed by general rales, as laid down in Article* 15JU 
to 1590. 

Audit of Currency Accounts. 

1592. The accounts of each Currency Circle are audited each month by a, 
Gazetted Officer deputed from the Accountant General's office (in Calcutta, 
from the Comptroller General' H office and in Calicut and Kurrachee from the 
Collector's office), whose report (Form 197) is forwarded to the Comptroller 
General. The auditor is required especially 

(a) To inspect all the registers and accounts in the office, and certify 

that they are in the prescribed form and in order ; 
Also to see 

(to) Thafc credits on account of notes written off, or sent to other circles, 
are properly vouched and authorised ; 

(c) That all note forms sent from England, as advised in the Secretary 
of State's invoices, and from other Circles, as notified by the 
officers in charge, are duly brought to account, the invoices and 
advices so consulted being those registered by the Account office, 
and not those tendered by the Currency office \ 

(<l) That the monthly return is a correct statement of tho debits, credits, 
and balances appearing upon the books ; that it is proved and 
balanced, and that the " value " in balance is e<jual to tho circu- 
culation ; 

(c) That the balances of notes, coin, and bullion, are duly acknowledged 
in the daily sheets of the officers in charge of them, the balance 
of Government securities by the Head Commissioner, and the 
balance of tho foreign Circle accounts by the officers in charge j 

Articles 15911592, 


(f) That the amounts in the books under examination which relate to the 
Agencies correspond with those shown in the returns received from 
those Agencies, namely, the reports of issues and receipts, and tho 
certificate of balance at the close of each month. 

The auditor is also required to examine and follow into the books all the 
daily sheets of one day in each month, to be selected at hazard and without 
communication with the Currency officers, the date so selected being named in. 
his audit report. 

1. There is a^o an annual audit of the accounts of the Head Commissioner, and of tho 
Commissioners, Rangoon, Madras and Bombay, and Deputy Commissioners, Allahabad and 
Lnhore by a Deputy Auditor-General, of the accounts at Kurraeheo by an otftoer deputed by 
the Accountant (, Bombay, and of those at C.iliout by an officer deputed from Madras. 

15931596. Cancelled. 

Verification of Currency Balances. 

1597. Oace a month, on the evening of a day of which the Treasurer should 
have no previous intimation, the balance of the l^xchange Department of the 
Currency Office in coin and notes will be verified in detail by an officer de- 
puted by the Comptroller General, the Accountant General or the Collector, 
as the case may be, and a certificate to the following effect will be attached 
in original to the monthly audit report : 

" Certified that the balance of the Exchange Department of the Currency Office 

was counted by mo on tho evening of tho and found to agree with the accounts of 

that day." 


1. In Calcutta this duty is performed by the Outside Audit Branch of the Comptroller 
General's Office. 

1598. The Local Government (or, in Calcutta, tho Comptroller General) 
appoints an officer to conduct a half-yearly verification of the balances of the 
Currency offices, which is to take place in the months of Maivh and September 
of each year. In the absence of special orders to the contrary of jthe Local 
Government (or in Calcutta, of the Comptroller General), the verification should 
bo so arranged that the balances actually counted and verified arc the closing 
balances of those months. The reports will be prepared on forms (Form 19H) 
furnished by the Accountant General, which will be sent direct to the Head 
Commissioner of Paper Currency, who will submit them to the Government 
of Jndia with remarks. *As it is desirable that the verification should be com- 
pleted on the named day, in order that the balances may be agreed with the 
books of that day, the officer appointed should begin the work before, of course 
taking precautions to secure from any interference each parcel of coins or 
notes which he has examined. 

1599. In verifying the balances, the following instructions should be ob- 
served. For tho unsigned note stock, the outside note of each bundle of one 
thousand notes should be examined ; of high values two, and of low values one 
bundle in every ton opened, inspected, and put away again after counting any 
successive hundred notes in it. The coin reserve is tested (I) by counting the 
number of bags in each chest, and (2) by verifying the contents of 5 per cent, 
of the bags This is done by counting the contents of one bag, and then 
weighing against it the contents of the other bags. The coin balance in the 
Exchange Department is proved in the same >vay, and the note balance in it 

Articles 159715M. 


and in the cancelled and foreign note accounts, by actual counting 1 . The 
balances so examined should be agreed with the corresponding account balances 
of the same date. The bullion reserve in the Mint Master's custody need 
not be verified at the half-yearly verification. 

1. The " actual counting " of notes may ho dono as follows . Tho notes beintf fn 
bundles of a certain number, a few at tho top are folded back by the verifying officer, 
and the bundle handed to a clerk who counts the notes which are not folded b.vk, and 
marks the number ; the verifying oflicer then seos that the number of notes folded Wk 
makes up the complete bundle. But ihe vending olh'eer is requiied to satisfy himself, in 
all cases except those of five-rupee and ten-rupee notes, that the bundles leally contain only 
notes of one denomination. 

2. When signed notes are received in a sub-circle office, they should be counted in tho 
presence of the Ounene.y Officer, and of another olhVor, who should, if possible, be ihe future 
verifying officer, and if not, an officer from tho Ao.-ountant General's slaff. The contents 
of each packet should be noted upon it under the signature of both the oflirer*. and the 
packets sealed and laid away. Such of thio pvkuU as have not been opened up to tho time 
of the half-yearly verification, may, if ^ in good condition, In panned according to their 
certified contents without detailed examination. The remainder of the signed note stock must 
be examined in detail. 

1600. The verifying officer should also compare the balance shown in 
the Currency Office Register of valuables () with the balances shown in the 

(i) of Half and Mutilated Notes (/t) ; 
(ii) of Mismatched Notes ( ; Jf) j and 
(iii) of Unclaimed Notes (-^ ) \ 

and then prove these balances by enumeration of the notes of each description 
actually contained in the box kept under double locks. 

Verification of Stock Note Balance. 

1601. The balances of stock notes in the Currency offices on the 30th 
September and 3 1 st March of each year will be verified by the officer ap- 
pointed to verify the Currency balances. 

Verification of Balances of Small Coin Depots. 

1602. "When a feub-dep6t of small coin is located in a Treasury, its 
balance will be verified by the dibtiict officer, Article 329, note 3. The 
balances of other sub-depots and depots of small cojn on the 31st of March 
and the 30th of September will be verified by the officer appointed to verify 
the balance of the Currency Office. 

NOTE. 1. The verification reports of small coin depots located at treasuries are sub- 
mitted to tho Accountant General under Article 32',*, note 3. Those situated at Currency 
Offices should be submitted to the Comptroller General direct by the verifying oflicer. 

Verification of Cancelled Currency Notes. 

1603. The following procedure has been prescribed for the verification of 
cancelled Currency notes at Calcutta, and bhould be adopted also at Allahabad, 
Lahore, Madras, Bombay, and Kangoon : - 

(1) The notes are to be prepared by the Currency Department in bundles 
of 100, odd amounts formirg a separate bundle. Each bundle will be sown, 
tog-ether at one end, and will have a fly-leaf after the following pattern : 

Articles IG 



Containing _ .piece of _ rupees each of_ _ Circle 
Total value, Kupoes __ 

* U9 cpar ' Initials of A^istant Treasurer. 

fA clor'k U ! lb0r . f ^ ! anle . d ^jjnitula of clerk. 

<B Lg officer' *' note9 .' coun f db y *} Initials of verifying officer. 

(C) Total to be entered in register of 
cancellations .... 

(D) Initials of verifying officer and date 

(2) Each set o bundles will be made over to the verifying officer, "with a 
slip showing the number and detail by denominations ; and each set must be 
completely disposed of before another is taken up. 

(3) The verifying officer will first proceed to count the contents of each 
bundle according to the procedure laid down in Article 329 (c). What 
each clerk counts will be entered and initialled at A on the form ; and 
what the officer himself counts will be similarly entered by himself, and 
initialled at B. 

(4) If the full tale is found, these two figures will now be added and 
entered at C. 

(5) The bundles will now have the left hand numbers cut off and be 
arranged in piles. Each pile contains notes of the same circle and denomina- 
tion, and, therefore, is composed of one broken bundle and as many complete 
bundles as make up the tale. 

(6) When the whole set of bundles is thus arranged (but not before) the 
verifying officer will take up each pile in turn, examine its enfacements, and 
if they are all correct and<all the notes have had the loft numbers cut off, will 
post the total number in bis register with his own hand, and initial the en- 
facements at the place marked D. This miibt be done for each pile before the 
next one is taken up. 

(7) When the whole set of bundles is completed, the verifying officer will 
compare the numbers upon the Currency Department slip with those registered 
by himself, and will mark the slip " verified and returned, " initial it, and 
give it back to the Currency Department, with the appertaining bundles now 

(8) The register will then be carefully totalled. The verifying officer 
must himself check the vertical totalling^ and the cross-totallings and cal- 
culation of value of the last line. 

(9) He may then proceed to another set of bundles. 
Article 1603. 


(10) A separate verification report must be prepared and submitted to the 
Comptroller General for each Bet of bundles. 

(11) If any cancelled note, for any sufficient reason, cannot be produced 
in its bundle, it may nevertheless be included in tha verifications, provided 

(a) A note of its absence is made on the fly-leaf of the bundle under the 

verifying officer's initials ; 

(b) A statement of the number and value of notes thus remaining- uncut 

is made upon the verification report, and carried forward in each 
successive one till the note is received, and placed in its proper 
bundle after its left-hand number has been cut off. 

Verification of Mint Balances. 

1604. The verification of Mint balances is conducted annually by the outside 
audit branches of the Comptroller and Auditor General's office in Calcutta, 
and of the Accountant General's office in Bombay, in accordance with Finan- 
cial Resolution No. 29HH, dated 14th October 1x61, which also directed that 
the verification should take place when the amount of bullion in the Mints is 
usually at the lowest. 

1605. Mint balances consist of gold, silver and copper in various forms 
and stages of manufacture, spread over different departments, and also new 
coins, and the primary object of the verification is to ascertain by actual talo 
or weighmeut of the whole or a percentage of them in some cases, whether tho 
balances in quantity as shown in the departmental registers are forthcoming 
or reasonably accounted for, and whether the total of the depaitmental 
balances makes up the value reported by the Mint to the Comptroller, India 
Treasuries, and Head Commissioner of Currency in Calcutta, or to the Account- 
ant General and Commissioner of Currency in Bombay ; and any difference 
found between the book and actual balance should therefore not only be stated, 
but made a subject of enquiry, and the result reported to the Government of 
India in the Finance Department. 

1606. The date of verification should as a rule be the last day of a month, 
but if any other date is fixed to suit the convenience of tho Mint, the balance 
of that date should be worked forward or backward to the labt or first day 
of tho month for the purpose of agreement with the balance shewn in the 
monthly bullion account. 

1607. For the purpose of verification, the Mint may be divided into three 
main departments with sub-divisions : 

(1) Melting department. 

(2) Mechanical departments sub-divided into laminating, fine rolling 

and cutting out, weighing and edging, annealing, stamping, 
adjusting and coin-ringing branches. 

(3) Bullion department sub-divided into bullion stronghold and coin room 

or copper store department in the case of copper. 

1608. Each of the above branches should present a slip to the verifier, 
shewing in tale and weight the balance that ought to be in hand on the day 
of verification. 

Article* 16041608. 



1609. The whole of the balance of gold in all the departments should be 
passed through the scales. 

1610* The whole of the silver balance, with the exception of bullion and 
coins, should be weighed. Coins in bags should be examined in the manner 
described in Article 1590, with reference to the verification of the Currency 
Reserve. 'I hose packed and sealed in boxes should be verified by counting 
the number of boxes, their value being calculated from the recognised contents 
of each. A few boxes selected at random should, however, be opened, and one 
of them emptied out and the contents counted in detail. 

1611. In the case of bullion ingots and bars, a list of the parcels or bags 
with the registered weight of each should be obtained from the Accounts 
Branch of the Mint, and at least four lakhs out of a balance not exceeding 
eighty lakhs and six lakhs if the balance is larger, should be passed through 
the scales. The bags or parcels of bullion not passed through the scales should 
bo counted and identified by a comparison of the register number and weight, 
as entered on the labels they bear, with the register number and weight 
rccoi ilcd in the list above referred to. 

1612. Bullion being of different touches or degrees of fineness the value 
above and below standard, which is fixed at 91"6t> fine should be proved with 
reference to the Assay Produce Register, in which the fineness of each parcel is 
attested with the Assay Master's initials. The gross produce Column in this 
icgister is not covered by the Assay Master's initials, but worked out by the 
Mint from the certified touch, and about 10 per cent, of the calculations should 
be tested by the verifier. 

1613. The quantity of bullion verified being thus converted into value by 
the help of the Assay Produce Register, the total value, including the balances 
of the melting and the mechanical departments, which are all standard, should 
if the date of verification is other than the last day of a month, bo worked up 
by audit of the accounts to the balance of the last or first day of the month, 
whichever is more convenient, and agreed with the monthly bullion report sent 
by the Mint to the Comptroller, India Treasuries, or Accountant General, 
Bombay, in the case of Mint bullion, and with the monthly bullion report sent 
to the Head Commissioner or Commissioner of Currency, Bombay, in the case 
of currency bullion. The number and date of the last Mint certificate credited 
to date oH verification, should also be noted for comparison with the lust certi- 
ficate of the s^ame date realised by the Currency Office. 

1614- The copper balance is verified on a different date from that of gold 
and silver in Calcutta, but there i? no objection to its being verified at the 
same time as gold and silver, if it is convenient to the Mint. 

1615- The whole of the copper balance in all the departments of the Mints, 
with the exception of slabs and coins, should be weighed. The number of slabs 
should be ascertained, shipment by shipment, either by actual enumeration of 
the whole or partly by calculation, if the enumeration of the whole is likely to 
l,o attended with undue delay and inconvenience, and about 5 per cent, of the 
fc]al>K nicked out at random should be passed through the scales and the weight 
of the whole arrived at approximately by calculation. Coins packed and sealed 
in boxes may be verified by counting the number of boxes and opening and 
examining one of them by tale. Coins in bags should Toe verified by taling a 
few of thfl bags selected ui random and weighing the rest roughly against 
them alter emptying out the bags. 

Article* 16031615. 


1616- In the case of copper scissel and scraps, which tire partly in bags and 
in part tied up with string, weighment may be made, without emptying 
the bags or untying 1 the bundles, provided the ascertained weight of the 
string's and bags is deducted from the gross weight. 

1617. The quantity of copper having been verified, should be converted 
into value at the average market rate, realized by the Mint, and agreed, as in 
the case of gold and silver, with the monthly copper store account rendered by 
the Mint. The copper coins should be agreed with the cash account rendered 
to the Comptroller, India Treasuries. 

1618. There should as a rule be a very small balance of musters in tho 
Assay OHice, and being gncrally in the form of chlorides, etc., it is not 
verifiable, it will be sufficient if the Assay Master's certificate for them is pro- 
duced before the verifier, 

1619. All points of difference being noted and explained the result of tho 
verification should be reported to the Comptroller and Auditor General, who 
will report the fact to the Government of India in the Finance Department 
with his remarks. 

Verification of Stock of Stamps in Central Depots. 

1620. The following procedure should be observed in verifying the stock 
of stamps in the central depots hi Calcutta, Madras, and Bombay : 

(1) The officer appointed by the Local Government to verify the stock 

should be furnished by the stamp office with detailed lists of tho 
various kinds of stamps, which are in store on the morn ing of tho 
day on which the stock is to be counted, Chewing the number of 
entire and fractional cases of each denomination distinguishing 
tho "opened" from the "unopened v stock. He should also bo 
furnished with a copy of the India Office printed paper explain- 
ing the symbolical letters and figures written on cases to indicate 
the kind and value of the stamp contained in them. 

(2) The cases in unopened stock should bo examined to see that they 

are marked with the symbols for the kind of stamps under 
examination and their number counted. Three per cent, of these 
boxes taken at random should be opened, ami a packet or two in 
each examined to see that they contain stamps of the kind indi- 
cated on the outside of the case. The contents of any cases 
which though included in "unopened" stock, have been opened 
and issued in part should be counted in detail as if tlvy were 
included in opened stock. 

(3) For "opened" store all broken packets should be counted in detail. 

But in the case of stamps in original bundles or packets, it will 
be sufficient to count the bundles and nee that they are unopned 
and bear the original label of the description of stamps they 
profess to contain. Ten per cent, of these bundles taken at 
random should, however, be counted in detail and their declared 
value worked up. 

NOTE. If tho amount is large this counting may bo done as in tlic c^c <if Currency notes 
(vide Article 1599), i.e., one parcel in ten may be opened and any convenient portion of it 
examined in detail. In the case of Currency notes one-tenth (or one consecutive batch of 100 
notes) is found convenient. 

Articles 16161620. 


(4) After having finished the detailed examination in the above man- 
ner, the total verified value of each kind of stamps should be 
worked out and the result embodied in a report in the following 

manner : 

Description of 

Balance verified 

Balance as per Superin- 
tendent's Stock books. 

Certified that the balance of stamps in the custody of the Super- 
intendent of Stamps on the 189 has been veri- 
fied by me in the manner laid down in the Civil Account Code, 
Chapter 75, Article 1620, and I have thus satisfied myself of 
the correctness of the result set forth above. 

(5) The report should be submitted to the Local Accountant General, 

who should certify at foot of it that the balances reported therein 
agree with those accepted in his own office from the returns sub- 
mitted by the Superintendent of Stamps. The Accountant 
General will submit the report to the Local Government with 
any remarks he may have to offer, and send a copy of the report, 
the certificate and the forwarding letter to the Comptroller 

(6) In the absence of special orders to the contrary, the balance, to be 

verified should be the closing balance of the last working day of 
a month. If that of any other day be verified under the express 
orders of the Local Government, the report should be worted up 
to the last day of the month by the accounts for the intervening 

Art itlt 1620. 


Chapter 76, Miscellaneous Eeturns, 

Currency Charges . 1622 Copper Coin Depot Balance 1626B 

Ecclesiastical Charges 1623 Silver Coins withdrawn . 1627 

Expenditure on Stores 1624 Copper Coins withdrawn . 1628 

Bank Accounts . 1625 Income Tax Deductions . 1629 

Financial Statistics 1626 Holidays . . . 162 9 A 

Rupee Census . 1626 A Distribution of Government 

Securities . . . . 1629B 

1621. A few miscellaneous returns are submitted by Account Officers, as 
described below. 

Currency Charges. 

1622. An annual statement of Currency charges is required by the Head 
Commissioner of Paper Currency for embodiment in the annual Currency re- 
port, viz., an approximate report to be sent immediately after the submission 
of the accounts for March and a final statement as soon as the books for 
the year are closed. The form and details required may be seen in the 
published reports. 

1. The approximate statement is to give the best information as to the probable receipts 
and expenditure of the year, but need not necessarily agree with the approximate accounts 
for March, as the Account Officer should include in the statement any receipts or expenditure 
which he knows will be brought into the final account of the year. 

Ecclesiastical Charges. 

1623. An annual statement in foolscap size, giving details by districts of 
Ecclesiastical charges, distributed under Salaries, Church, and Other Estab- 
lishments, Travelling Expenses, Buildings, Repairs and Contingencies, is 
submitted to the Bishop of the Diocese. 

The form is arranged in vertical columns, showing : 

(1) Name of district. 

(2) Salaries of Chaplains, Junior Chaplains, and Registrars. 

(3) Church establishments. 

(4) Travelling allowance on duty. 

(5) Travelling allowance in joining appointments. 

(6) Conveyance allowance. 

(7) Miscellaneous charges. 

(8) Service postage stamps. 

(9) Cemetery establishments. 

(10) Construction and repair of buildings. 

(11) Total. 

1. The information regarding charges for construction and repair of building* is obtained 
from the local Examiner of Public Works Accounts. 

Expenditure on Stores, 

1624. An annual statement of expenditure on stores in the Civil Department 
in each Province shall be prepared in Form 199 and submitted by the 31st of 

Articles 16211624. 


August in each year to the Government of India in the Finance Department, 
for transmission to the Secretary of State. This return will be submitted by 
the Local Government, but the local Accountant General will render any aid 
that may be required of him in its preparation. It is not necessary that the 
statement should be agreed with the books of the Accountant General (vide 
para. 23 of Finance Department Resolution No. 185, dated 10th January 

Bank Accounts* 

1625. The Presidency Banks, and their Agents in charge of branches with 
which the Treasuries bank, will furnish statements at the close of each 
financial year, showing the balance at credit of each Government officer who, 
in his public capacity, has a separate account (vide Article 703) ; these 
statements Accountants General will forward to the Comptroller General, with 
any necessary remarks or explanations. 

The Government of India held (No. 168, dated 30th April 1878) that a Presidency Rink 
could not charge interest on the collector's account at a branch, which had boon overdrawn, if 
the aggregate balance of all the ex-officio accounts at that branch was a credit balance. 

Financial Statistics. 

1626. The following returns are required by the Finance Department of 
the Government of India for incorporation in Part III of the yearly volumes 
of financial statistics : 

From all Accountants General . . . Accounts 123, 124 and 125 Statistics of 

receipt and issue of small silver and copper 

From Accountant General, Bengal . Accounts 73 and 74 Payments to culti- 
vators of opium for each month. 

Rupee Census. 

162 6 A. From Statements received under Article 691 A, each Accountant 
General should compile a return for the whole province and pass it on to the 
Head Commi&sioner as soon after the 6th of May in each year as possible. 

Copper Coin Depot Balance. 

1626B. A statement of the balances of copper coins in the dep6ts of a prov- 
ince on 31st March preceding should be forwarded in the first week of the 
month of Augu&t following to the Comptroller, India Treasuries. 

, Silver Coins withdrawn. 

1627. From the returns described in Article 591, a quarterly provincial 
return should be compiled and submitted to the Head Commissioner of Paper 
Currency and also to the Mint Master, Calcutta or Bombay, within one month 
after the expiry of each quarter. 

Articles MM 1627. 


Copper Coins withdrawn. 

1628. On the 15th. September of each year, a report for the previous official 
year should be submitted to the Head Commissioner of Paper Currency, in 
Form 200, giving the amount and particulars of copper coin of the coinages 
before 1835 withdrawn under orders of Government, No. 207, dated 17th 
January, 1879. 

Income Tax Deductions. 

1629. Under Finance Department No. 2763, dated 6th June 1800, two 
returns of deductions made from salaries, pensions, etc., and from interest on 
securities and bonds are to be compiled by Accountants General and submitted 
to the Local Governments at close of each year of assegsment, in Forms 01 
and 202. 


1629 A. Each Accountant General should submit on or before 22nd 
December a list of holidays other than Sundays on which his office will be 
wholly closed during the ensuing Calendar year. 

Distribution of Government Securities. 

1629B. A statement showing how much of the Securities in custody of the 
Comptroller General on the 31st December of each year, is held on account of 
Europeans and how much on account of Natives should be submitted to the 
Comptroller General by each oflicer on whose behalf he holds Government 
Securities, in Form 202 A as soon after that date as possible, (vide Art. 1,5 5 8), 

Articles 1628 1629 fr 


Chapter 77. Departmental Regulations Accountant 

Departmental Control . 1630 
Relations with Local 
Government . . 1632 

General Duties . . .1634 
General Restrictions on 

powers .... 1633 

Departmental Control. 

1630. In matters relating to the appointment and control o the officers, 
gazetted and non-gazetted, working under him, and to the administration of his 
office generally, the Accountant General, as an Account and Currency officer, is 
subject to the direct control of the Government of India in the Finance De- 
partment. All correspondence with the Government of India on such matters, 
including reports of giving and taking charge, should be submitted through 
the Comptroller General, except in case of urgency, when a copy of the letter 
or report should be sent to the Comptroller General with the intimation that 
the original has been sent direct to the Government of India. 

1631. The Accountant General is in immediate subordination to the Comp- 
troller General in all matters connected with Audit and Account, and will refer 
to him, all questions bearing on the classification of receipts and charges and 
other matters of account ; such questions should not be referred to the Govern- 
ment of India at all, unless the Comptroller Cieneral is in doubt, or the Local 
Government does not accept the Comptroller General's view. 

Relations with Local Government. 

1632. The Local Government may require special returns to be prepared in 
any form it likes ; and the Accountant General will conform with all requi- 
sitions of the Local Government, though, if any seem opposed to specific orders 
of the Government of India, he should first respectfully make a representation 
to that effect. But all returns, accounts and statements for the Finance and 
Revenue Accounts, or required by the Comptroller General, must be prepared 
in the form prescribed by the Comptroller General ; and, in all matters relating 
to the procedure of the Finance and Revenue Accounts, the Comptroller 
General's instructions should be followed, as it is essential that there should be 
uniformity in the accounts of the several Provinces. If a Local Government 
objects to any part of the procedure prescribed by the Comptroller General, it 
should report its objections to the Government of India in the Department 
of Finance, but should never of its own motion interfere with such procedure. 

1633. It is usually found convenient for Local Government, before passing 
orders, to obtain the advice of the Local Accountant General as to any parti- 
cular application of Financial rules or orders concerning which there may be 
doubt. Also, whenever an Accountant General is of opinion that any proceed- 
ing of a Local Government transgresses any such rule or order, it is his duty 
respectfully to advise the Local Government accordingly. In either case the 
Local Government may follow or disregard the advice of the Accountant 



General as may seem to it right But if the Accountant General does not 
finally acquiesce in the correctness of the decision of the Local Government, 
it is his duty respectfully to request the Local Government to submit 
the question for the orders of the Supreme Government. The Supreme 
Government does not usually receive any communications upon such matters 
from an Accountant General, except through the Local Government ; but a 
Local Government must not withhold any such representation made by an 
Accountant General unless it yields thereto. 

General Duties, 

1634. The main duties of an Accountant General, as an Accounting Ofliccr, 
are to keep himself thoroughly acquainted with the progress of revenue and 
expenditure, HO as to be able at once to bring to notice any matter demanding 
attention. Though not necessarily taking a personal part in the compilation 
of his monthly account, he is responsible for the accuracy and efficient work- 
ing of the numerous processes of which that account is the outcome. He is 
charged with the administration of those numerous matters in respect of which 
Government is debtor or creditor; and it is his duty to see that proper accounts 
are kept of all those transactions, and that due measures are taken for their 
adjustment. lie exchanges accounts with other accounting officers of Govern- 
ment, and it is his duty to see that these accounts are promptly cleared. JIo 
has the care of the pecuniary relations both of Government with other 
individuals and bodies, and of the Civil Department with other Departments ; 
and has not merely to keep the accounts, but to watch and in some cases 
direct, the matters out of which the accounts rise. 

1635. An Accountant General is bound to ascertain that rules and orders 
are exactly obeyed in every instance, and to check every departure from them, 
however apparently trifling. 

General Restrictions on powers. 

1636. An Accountant General may not, without permission of the Govern- 
ment of India, or of the Comptroller General, 

(1) change any procedure established, or reverse any deliberate or im- 

portant orders passed, by any officer who preceded him in his 
office ; or 

(2) call for new returns from Military or Public Works Account 

officers; or 

(3) modify forms prescribed by the Government of India. 

1637. An Accountant General may not 

(1) forward applications for sanction for expenditure or for relaxation 

of leave or pension rules ; such an application must be simply 
returned to the officer making it for submission to the proper 
executive authority ; or 

(2) propose increases in Departments other than his own ; or 

(3) on any account, join in protesting against any retrenchment or 

economy which the Supreme Government may command ; or 

Articles 1634-1637. 


(4) suggest expedients 1 or the evasion of the natural operation of a rule 

when reporting on claims to pension or allowances of any kind, 
his duty being merely to report how a claim is affected by the 
rules; or 

(5) advise upon any questions relating to pensionary claims, until an 

officer absolutely retires, or is about to retire, from the service, 
except upon a reference from the Government of India or the 
Local Government ; or 

(6) issue orders stopping the payment of establibhment or contingent 

bills of an office to obtain compliance with orders. The extreme 
measure of enforcing compliance with orders by means of stop- 
page of pay should be resorted to only under the express sanction 
of the Local Government in each case and only in respect of the 
salary bill of the head of the office ; or 

(7) allow shares in any joint stock company to be transferred to, or to 

stand in the name of, the Secretary of State for India, except 
with the express consent of the Government of India. 

Arlicl* 1637. 


Chapter 78, Departmental Regulations Gazetted Staff. 

Constitution . . .1938 
Distribution of Work . . 184O 
Training of Junior Officers . 1645 
Departmental Examinations 1046 
Langauge Be wards . .1047 
Deputation .... 1648 

Leave Applications . . 1049 
Pension Applications . .1652 

Fees 1653 

Misconduct and Indebted- 
ness 1651 

Pecuniary relations with 

Subordinates . . . 1657 


1638. The daxotted Staff consist* of officers of the Enrolled Libt, styled 
Deputy or Assistant Accountants General, Assistant Comptroller** or Pro- 
bationers, and ol Chief Su]x?rmten dents. 

1 Officers of tho Enrolled Lht aro appointed nndcr the rules hid down in Finiwo 
Doparfment Resolution No. 2157, dat.-d 3 >th Mny ISSH, HI modified by No. 227.? P., dated 
30th Miy 1M)8, and by No. 5023 Kx , dated 23ml October J8!)5. 

2 Chief Supcnniondenls HID goiu'r.illy appointed from tho Subordinate Account Rnnriro 
of tho OluVc, but diro<;t apppolntmonts form outside arc sometimes luado. 

1639. A scale of Gazetted O'Hcers has been fixed for each Account Office, 
and is ordinarily followed in the distribution of OHicors. 

Distribution of Work. 

1640* The instructions in Articles 1(5 U to 1611 define, to a certain e\t(Mit 
tho distribution of work and responsibility which should ordinarily obfc;iin in 
the Civil Account Oilices. They aro not intended to ilutract from 1,be general r<j- 
spon,sibihty of the Accountant Cieiieral for the whole work of the oflicc \ and ho 
should ta,ko such measures as are necossary for keeping himself thoroughly 
acquainted with the departments which aro not in his nmnediute charge. Uc 
should also, as far as possible, avoid clwn^es among his departments. IJnt, 
subject to these considerations, the following indicates generally the dibtri- 
bution of work with reference to which the offices arc manned. 
1641. The principal departments aro 

I. Tno Hook and Compilation Departments, which should ordinarily 

be in tho immediate charge of tho Accountant General. 
II. Tho Treasury Account Department, which should ordinarily be in 
the charge of tho Deputy, where there is such an officer, and the 
Accountant (jieneral himself, whore there is not. 

III. The Pre-audit section, which is intended to be in charge of the 
principal assistant not being a Deputy. 

Besides these, there are 

The Gazetted Audit. 
The Pension Audit. 
Local Funds. 

Accounts Current. 



1642. The last of these is usually in charge of the Accountant General 
tho distribution of the rest is left to his discretion, A Chief Suporiu- 

ArMu 1633-1642. 


tendon! may be placed in charge of one or more branches, may sign letters 
and may discharge any duties which are assigned to him by the Head of the 

1643. The Accountant General is at liberty to modify these arrangements ; 
but if he does so, he should inform the Comptroller General, and state his 

1644. When the staff of Gazetted Officers is below the fixed complement, 
duties within the office reserved for them by Code rules may be entrusted, at 
the Accountant General's discretion, to superior ministerial officers (Superin- 
tendents) . 

Training of Junior Officers. 

1645. The following rules for the training of Junior Officers of the 
Finance Department are reprinted from the Resolutions of the Government of 
India in that Department, No. 2122, dated 21st August 1873, and No. 3496, 
dated 28th December 1876 : 

For the future, on appointment to the seventh class of the Finance Department an office 
shall, for the period o at, least one year, receive a definite course of training in the clerical 
duties of an Accountant General's Office under the following regulations. During this year 
of training the offic-er must not be appointed to act in any higher class of the department, or 
to undertake any higher duties. 

1. The work of an Indian account office, as at present constituted, is divided into audit and 
account, of which the former leads up to, and prepares materials for, the latter. When, there- 
fore, a Junior Officer has been long enough in the office to have a general knowledge of its 
working, lie should be attached to the audit section, and make himself practically acquainted 
with the procedure of testing, checking and recording payments to gazetted officers, establish- 
ments and pensioners, and payments on account of contingent chaiges ; and he should be 
required, without assistance, to audit and record the audit of some vouchers of each class. 

2. When a Junior Officer reports himself ready to prepare a classified absiiact, the 
Accountant General should cause the original cash account and lis^s of payments received from 
some ono Treasury in a past month to bo brought up, the voucheis and schedules being first 
arranged in the order in which they were received from the Treasury, and the Junior Officer 
will then prepare and prove a classified abstract and objection statement, which will be checked 
with the abstract already passed and posted, and a report of any differences made to the Ac- 
countant General. In Madras and Bombay classified accounts are still submitted, and in these 
Presidencies Junior Officers should be required to post blank forms from the sepaiate vouchers 
and schedules as far as the materials serve. 

3. At this stage the Junior Officer should be placed in charge of the Objection Book of 
one or more districts for a few months ; this work will not occupy his whole time, and need 
not interfere with his further training. 

4. Next he must prepare, for some months other than March or April, the abstract of 
transfer entries and statement of disbursers' accounts, and also po*t the closing entries of the 
month on as many pages of the Detail- Book as the Accountant Genei al may consider sufficient 
to afford a fair test of his practical knowledge ; the Superintendent of the Compilation 
Department will lay the papers before the Accountant General again with a report of the cor- 
rections found necessary, 

6. Next, the Junior Officer should prepare the Journal entries of a month ; he should 
also be required to prepare rough drafts of the entries, both Journal and Ledger, required to 
close the books of one year, and to open those of the next the entries, in fact, which will be 
necessary in the local office to close and open the books in use at the time of his probation. 

6. At some stage in this course of training the Junior Officer should, for some months, 
be put in charge of one or more Accounts Current with other offices, both outward and in\vard, 
gathering materials for the outward account from the original district accounts, preparing 
the Account Current and agreeing it with the books, watching the action of the other 
party to the amounts in adjustment, and also taking the necessary steps to pass the inward 
amounts through the books, pi'ep&ring the Objection Statement, and any letters connected 
with his work for the approval of the Accountant General. 

Article* 16431645. 


7. The necessary duration of the course of training must vary with opportunities avail- 
able and the industry and ability of the Officer, and it is therefore not desirable to name any 
particular period ; but on no account should the training bo hurried, 'and the Accountant 
General must satisfy himself that the Junior Officer has acquired a competent knowledge of 
the ordinary duties of the several branches of an Accountant General's Office ; the certificate 
to that effect should be sent to the Government of India through the Comptroller General. 

Departmental Examinations. 

1646. Departmental Examinations are held half-yearly in May and 
November. They are conducted at the local Account Office in the presence 
o the Accountant General in the subjects and under the rules prescribed by 
Finance Department Resolution No. 6023, dated 31st December 1893. 

Language Rewards. 

1647. Junior Officers in the classified grades of the Finance Department, 
who may qualify in the native languages for the Lower Standard examination 
fixed for Military Officers, will be allowed a donation of ill 80; and those, who 
may pass the Higher Standard at once, will be allowed a donation of 


1648. The deputation of an officer of the Account Department, to serve on 
any committee at a distance from his station, and the circumstances connected 
with it, should, in. every instance, be reported to the Government of India. 

Leave Applications. 

1649. Leave to a Gazetted Officer (except in the case mentioned below) is 
granted only by the Government of India, and in forwarding such an Officer's 
application for privilege leave, the Accountant General should say whether or 
not the place must be filled. 

1. Applications for casual leave from an Accountant General are disposed of by the 
Comptroller General. The Accountant General, \vliile on casual leave, remains responsible for 
the duties of his office, and any absence from office is subject to the condition that there is no 
hindrance to public business. Applications for casual leave from other Gazetted Oflicers are 
disposed of by the head of the office. 

1650. In the case of Officers, whose rank is not higher than Assistant, an 
Accountant General may deal finally with applications for privilege leave, pro- 
vided that 

(1) if the absence of an applicant for privilege leave involves the 

appointment of an officer to act for him, his application must be 
submitted to the Government of India for orders; 

(2) if leave be refused in any case, a report of the reasons for the re- 

fusal shall be made to the Government of India ; 

(3) all grants of leave, and the date of each Officer's departure on, and 

return from, leave shall be reported to the Government of India. 

1651. All applications for leave, which require the sanction of the Govern- 
ment of India, should be submitted to the Comptroller General, who will for- 

Ar tides 16461651. 


ward them to the Government of India with his opinion as to whether the 
leave should be granted, and suggest the departmental arrangements to be 
made if the leave is granted. 

Pension Applications. 

1652* Applications for pension of Gazetted Officers in the Account Depart- 
ment, including Chief Superintendents, should be submitted for sanction to 
the Government of India in the Finance Department, through the Comptroller 

1653. No officer of the Civil Accounts Department of or above tho rank 
of Chief Superintendent shall be allowed to conduct outside audits or to accept 
f<es for auditing accounts or other similar private work without the 
baiiclion of the Government oi' India. 

Misconduct and Indebtedness. 

1654. Aa Accountant General is bound to report to the Government of 
India, promptly and strictly, any misconduct on the part of such of bis subor- 
dinates as are appointed by that Government, 

1655. If the salary of any Officer in f he Enrolled List of the Finance De- 
partment be attached by order of the Civil Court, the fact must be immediately 
reported to the Government of India,, together with the explanation of the 
Oificer concerned. 

1656. The rules in Articles 1681 to 168G apply also to Gazetted Oflicers, 
but tlu*y have been included in Chapter 7V), because the occasion for their 
application arises oftencr in connection with members of the office ebtabhsh- 
11 icnt. 

Pecuniary relations with Subordinates. 

1657. All Gazetted Officers are prohibited, under puin of dismissal, from 
taking loans from, or otherwise placing themselves under pecuniary obligations 
to, persons subject to their otlicial authority. 

1658. The following references to rules, affecting the duties and position 
of public officers, may be useful : 

(a) Land-holding and commercial speculation. For the standing orders 
regulating the connection of public servants with land-holding 
and commercial speculation in India, see Home Department 
Resolutions, dated 14-th January lb(52, IGth January 1863, and 
18th February I H 74, which were re-circulated with the RebO- 
lution, dated 20th February 1881, No. 5224-48. 

Government servants are also required to make a declaration of the landed property 
hold by and managed by their wives or othur members of tlioir families living with and in 
any way dependent on them. (Home Department No. -g^^k dated llth September 1888.) 

Articles 16521008. 


(b) Direction of a Bank or public company. ~~No officer holding a 
permanent appointment under Government, whether pensionable 
or not, may be permitted to serve as a Director of any Bank or 
Public Company without previous reference to the Secretary of 
State. (Finance Department No. J31f, dated nth March 

(r) Sal/mission of memorials. The Home Department's rules regarding 
submission of memorials were re published in F. J). No" 370:T 
dated 30th October 187<>. See iiLso further orders received with 
Finance Department No. 3200, dated sJOth June 1880. 

Note. Officers may join in combined memnii.ils whon 1he inattei about which 
they wish to petition Government is not connected with their position as 
servants of Government. The Honitf Depuitnient order dues not apply to 
thorn. (Jf'tiMtHfe and (Commerce No. S!/\ dated It th J7</y Ititf.'i.) 

(<fy Arbitrations. Q\\ the subject of arbitrations, the following rules 
have been laid down : 

1. An officer shall not act as arbitrator In any caso without the. sanction of his imme- 
diate superior, unless he be directed t*o to ai-tjby.a Court having antlioiity to appoint an 

2 No. public officer shall act as an arbitrator in any caso which is likely fo come brforo 
Jaim in any shape in virtue of any judicial or exomttivo office which ho may be holding. 

3. If an officer act as arbitiator at the private ri'qnobt of disputants, ho shall accept 
no tees. 

4. If ho act by appointment of a Court of Jaw, he may accept ouch fees as the Court 
may fix. 

(e) Residences for Government officials. For rules regarding the pro- 
vision of residences for Government officials, see Circular No. 1 t 
of the Government of India, Public Works Department, circu- 
lated with Finance Department No. 31;39, dated )Mixl September 

{/) Title to medical attendance. For rules regarding the title of 
Government Officers to medical attendance, see Government of 
India, Home Department, No. -g^-, dated 10th Au^usfc 1884, 
published in Supplement to Gazelle of India, gtfrd August 
1884, page 1218. 

(ff) Attitude' towards political Movement . For rules regarding- the 
attitude to be maintained by officers in the service of Govern- 
ment towards political and ##<m-politiral movements with which 
they may be brought in contact, see Home Department Reso- 
lution No. -~~, dated llth March 1 800, circulated with Finance 
Department No. 1390, dated 25th March 1890. 

(A) Vindication from defamatory attacks. For rales regarding the 
course to be followed by Government officers for the vindication 
of their acts as public functionaries from defamatory attacks, vide 
Home Department Resolution No. j* J^, dated fith September 
1890, circulated with Financial Department No. 4371, dated 
13th September 1*90. 

(#) Receipt vf Testimonials and dddrcase*. See Home Department 
^solution No. 7U/r>3, dated 6th May l"9b, circulated with 
Finance Department No. 8260-Ex., dated 17th May 1SUS. 

At Me 1668* 


(j) Connection of Oovernment servants with the Press. See Home 
Department Circular letter No. -yj^, dated J6th August 1881, 
and enclosures and Resolution No. 22A., dated 3rd June 1885. 

(k) Sale of property to Natives ly British Officers, See Home Depart- 
ment Notification' !No. }437, dated 23rd September 1881, and 
No. 53, dated 20th January 1882. 

(1) Pecuniary contributions from Natire Chiefs towards public objects. 
See Home Department Resolutions No. ,2^, dated llth July 
18H5, and No. lw * 4fl0 -i dated 14th August 18 b9. 

(m) Prohibition against entering into pecuniary arrangements with 

members of the same service or Department hy Civil or Military 

officers in connection wit k resignation of any appointment heldly 

them. See Home Department Circular letter No. l ^^ f dated 

9th December J883, and enclosure. 

Cw) Acceptance of present* by Government servants. See Foreign 
Department Circular letter No. 1299-Gr., dated 20th June 
1876, circulated to Local Governments and Administrations 
with Home Department No. 1144-1 158, dated 13th July 1876. 

(o) Insolvency of Civil Servants. See Home Department Notification 
No. 181, dated 26th January 1855, publishing the Court of 
Directors' Despatch No. 18 (Public), dated 23nd March 1854. 

(l>) Public criticism of Government policy by Government servants. 
See Home Department Circular No. 23002309, dated 16th 
November 1898, and enclosures. 

(q) Employment under another employer while on leave. See Finance 
and Commerce Department No. 546, dated 31st January 1888, 
No. 2255-P., dated 17th May 1899 and No. 2556-P., dated 
17th May 1899. 

Article 16&8. 


Chapter 79, Departmental Regulations Establishment 

Sanction and revision . .1659 
Appointment and Promotion 

General tGGO 

Subordinate Account Seroice 

Temporary Establishment 
Payment of Apprentices 
Audit .... 
Leave .... 



Dismissal and Resignation 


Insolvency and Attachment 
of Salary .... 

Pecuniary relations with Sub- 
ordinates .... 



Sanction and Revision- 

1659* The establishment of a Civil Account Office is sanctioned by tho 
Government of India. Any proposal for revision of the establishment or 
for temporary or permanent addition thereto should ho submitted (o the 
Government of India through the Comptroller General. 

1. In A few on,eH the cost of a portion of tho ostablishmont is homo by Provincial or 
Funds ; such portion may b< i revised with tho sanction of tho Louul (lOvornmonU 

Appointment and Promotion. 


1660. The appointment and promotion of persons on the establishment 
of a Civil Account Office rests with the Accountant General, subject, as regards 
members of the Subordinate Account Service, to the provisions oi! Articles 
166-3 to 1673, 

1661. Tt is desirable to test the qualifications of clerks on first appoint 
ment, and suitable rules should bo laid down by the head of each account office 
with reference to the state of education and the supply of educated men in 
the province. 

1662. No head of an office may employ, either temporarily or permanently, 
a person belonging to another establishment, without the previous consent of 
the officer on whose establishment he is at tho time borne. In cases in which, 
for reasons which may appear satisfactory to the new employer, such consent 
cannot be obtained before the person joins his new appointment, his employ- 
ment may be made conditional on consent being obtained. Before accepting 
other employment, the person must either resign his previous appointment or 
obtain the consent of his departmental superior to his accepting such employ- 
ment ; and if such consent is not obtained, the person renders himself liable to 
be discharged from his former appointment, and thus to lose his previous 
service for pension, and it must be held to be a breach of discipline if a person 
actually transfers his services to a new employer without first obtaining the 
consent of his former employer, or definitely resigning the service. 

Article* 16591662. 


1662A. As a precaution against the inadvertent re-employment of men who 
may have been dismissed, the Accountant General should ascertain whether an 
applicant for a post has been in Government service before, and should refer 
to his previous employer if the circumstances connected with his diw?hare are 
not clear. The applicant should be required to produce a copy of his charac- 
ter book or other record of service, and a person who succeeds in obtaining- em- 
ployment by the concealment of his antecedents would obviout-ly merit dismis- 
sal on the true facts being discovered. The sanction of the Local Government 
or Administration should always bo required to the re-employment of persons 

NOTE. Dismissal should be distinguished from ordinary removal or discharge. 

Subordinate Account Service. 

1663. The ministerial appointments in the Civil Account Department of 
B130 and upwards are separated. off into a service called the Subordinate 
Account Service. 

This service is divided into three distinct branches , the Ordinary, Local 
Audit and Currency Branches, and transfers between these branches aie ad- 
missible only under the rules of appointment applicable to each branch. The 
following rules relate to the Ordinal y and Local Audit Branches only, but the 
general rules included in Articles 1667 to 1673 apply to the Currency Branch 

1664. Appointments to this service may, at the discretion of the head of 
the office, bo made either direct, or by promotion from the clerical service. 

1665. No person appointed direct can be confirmed, and no person can be 
promoted from the elerical service, in either a substantive or officiating capacity, 
who has not passed the qualifying departmental examination referred to below 
prescribed for the branch of the service to which the post in which he is to be 
confirmed or to which he is to be appointed belongs. All direct appointments 
m ibt, therefore, at first be made on probation only. 

16 65 A. In the case of direct appointments the period of probation shall 
not bo Icsrf than six months, and will cease not later than the date on which the- 
result of the second examination at which the candidate appeared reaches the 
head of the office to which the candidate belongs. Every person appointed 
direct miibt appear at the first, and if he fails in the first, at the second 
examination also, prescribed to be held after his appointment, unless the first 
examination is prescribed to be held within six months of the date of hig 
appointment, in which case, if he does not appear at that examination, he may 
be allowed to appear at the second and third examination instead. Failure to 
pass a*i the second examination at which he should appear will entail removal 
from the service 

E. Transfers to the Subordinate Account Service of any branch from the Subordt 
natfi Account and Cler'eal Service of either of the other branches Is considered as direst 
appointment and comes under the rules relating to direct appointment. 

* 1GG2A166&A. 


1665B. As regards members of the clerical service, only clerks, the mini- 
mum pay of whose appointments is not less than tto'O, will he allowed to appear 
at the Departmental examination, and only such of these as are certified by 
the heads of their respective offices to be regular in their attendance, energetic, 
of good moral character and business habits, to give indications of posseting 
aptitude for the work of a Superintendent, and to have a reasonable prospect 
of passing the examination. Such persons will not be allowed to appear at 
more than four examinations. 

UOTE, A graduate of an Indian University who has been ouiployed in An oflico for a 
period of not lo*s tlian five years may* on the special irrommrndation. of tlw head of his oflico, 
which should bo given with cant ion, ho permitted by tho Comptroller General to appear At tho 
Departmental examination even though his pay may bo less than 1100 a month. 

1665C* The qualifying Departmental examination referred to above will 
be held once a year in November for all the Civil Account Offices, and \\ill bo 
separate for fie Ordinary and for the Local Audit Branches. It will be held 
in the several Civil Account Offices and bo conducted by moans of questions 
forwarded by the Comptroller Qeneral or set by the local Accountant General 
The answers also will be examined and marked by the Comptroller (General 
or local Accountant General according as the papers are set by tho former or 
by the latter. 

NOTE. An officer who ha passed" tho examination for cither branch will not, if ho 
appears at tho examination for the other branch, bo required to pass again hi the subjects 
common to both examinations. 

1665D. The subjects of the examination and $0 full marks allotted to each 
are]as followe : 

(1) Precis Writing- and Letter Drafting . . 150 

(2) Civil Account Code ..... 250 

(3) Civil Service Regulations . . . .250 

(4) Civil Account System of Book-keeping 200 

(5) llulcs and Regulations for the Audit and In- 

spection of Accounts subject to the Audit 
and Inspection of the Examiner of Local 
Accounts ...... 250 

(6) Acts of the Legislature and the Statutory rules 

framed thereunder relating to the accounts 
^_ referred to under (5) . . .200 

Subjects 2 and 4 are peculiar to the Ordinary Branch of the ^ Subordinate 
Account Service, and 5 and 6 to tho Local Audit Branch. Subjects 1 and 3 
are common to both branches. Besides the above subjects it is open to the 
Local Accountant General to require auditors to pass in one or more of the 
vernaculars of the province in which they are employed by whatever standard 
he may consider desirable. The papers on subjects 1 to 4 will be^ sot and 
marked by the Comptroller General and those on subjects 5 and by the 
local Accountant General. 

1665E. No candidate will be considered to have passed unless, in eaeli 
subject, he lias obtained 35 per cent, of the marks allotted and 50 per cent, of 
the aggregate, 

Articles 1666B1C65& 


1665F. Heads of offices will submit to the Comptroller General, not later 
than the 1 5th of September in each year, a statement in the following form of 
the candidates for examination in the following November : 

If of the deri- 



If appointed 
direct, date 
irt ap- 

<-al service, 
nnmlior of ex- 
aminations at 
which he has 

regular in 
hia attend- 
ance or 

forwoik of 
a Superin- 


I a 






i I 

1665 G. The results of the examination will be communicated confidentially 
by the Comptroller General to each Civil Account Office, the names being 
entered in order of merit. In the advice to each office the names only of the 
members of that office will be given. 

1666. No monopoly of the appointments in the Subordinate Account 
Service is conferred upon members of the clerical service by passing the Depart- 
mental examination. Absolute discretion is retained for the head of each office 
to appoint directly to the Subordinate Account Service whenever the interests 
of the office in his opinion requfire it, even though there may be members of 
the clerical service who have passed the Departmental examination. The 
members of the clerical service have this advantage that they can by their work 
make their merits known to the head of the office. The passing of the examina- 
tion also does not in any way interfere with the principle of selection for the 
Subordinate Account Service. A member of the clerical service may be selected 
for pi emotion to the Subordinate Account Service before another who may 
have passed the examination at an earlier date, or have even taken a higher 
place in tho same examination. 

1667. Appointments and promotions, both substantive and officiating, are 
t3 be made, as occasion arises, by the head of the office in which the vacancy 
occurs. Each such appointment, as TV ell as the confirmation of a person 
appointed on probation, is to be reported at once to the Comptroller moral, 
together with the grounds of the selection or confirmation; and the Comp^ 
troller General may, if he does not approve, disallow it. 

1663. It is open to the head of an office, in appointing an officer to the 
Subordinate Account Service, to limit the pay drawn by him if he sees no 
occasion at first to allow the full amount. 

1669. The pay and allowances of the subordinate account staff are to be 
drawn upon bills separate from the clerical staff. 

1670. A. confidential register of the Subordinate Account Service will be 
kept by the Comptroller General, in which will be entered and posted from 
time to time, the particulars of each person's service. 

1671. Heads of offices will once a year (that is, about February) submit 
report in a form to be supplied by the Comptroller General upon each mena- 



ber of the Subordinate Account Service employed under them, mentioning 
specially the following points : 

(a) Capacity and knowledge in each branch of work of an account office ; 

(b) Ability as a manager of a section of work, Le., in guiding, looking 

after and being responsible for the work of himself and clerks ; 
(e) General business habits and punctuality, and influence over others; 
(d) Personal character and health, 

This report will be copied into the Comptroller General's Register. 
1671A* Any specially good service or specially bad service will lie similarly 
reported for regibtry. 

1672* Heads of offices will, when making the annual report upon their 
subordinate account staff, add a repoit of the same kind regarding six (in largo 
offices) or three (in small offices) of the members of the clerical service who 
have passed the qualifying Depaitmental examinatipn and whom he'coneridora 
best fitted for promotion to the Subordinate Account Service. 

1673. A half-yearly litt of the Subordinate Account Service in the 
following form should be submitted to the Comptroller General on the Jt 
of April and 1st of October: 


Dnto of sub' 


Data of 

Date of admission to 
Government emiiloj 


. Pw 

to present climn 

The list should separate between the Ordinary, the Local Audit and the 
Currency Branches. 

Temporary Establishment. 

1674. The Comptroller General has authority to sanction extra temporary 
establishments in the Civil Account Offices, and, 'in the case, of Currency 
Offices, for special work, to an extent not involving an expenditure of more 
than R25jOUO in any financial year. This is intended to meet demands both 
for occasional special calls and for bringing up arrears. The Accountant 
General, Bombay, has been authorised to entertain temporary establishments 
up to a limit of ft2,500 a year, in part of the sum of BiJ5,000 above mention- 
ed, without asking for the previous sanction of the Comptroller General. 
But he should report each case to him for entry in his register, mentioning the 
work for which he has sanctioned the establishment. 

Payment of Apprentices. 

1675. Accountants General may appropriate the savings from the^ pay of 
their establishment up to R2,400 a year to pay apprentices in their office 
otherwise unprovided. Payments can only be made against realised savings. 
Payments against anticipated savings are not admissible. 

107 1 A 1675. 


The extra cost due to f he absence on leave of men must be met before any 
saving's can be appropriated. 


1676- The audit of the establish me ut and contingent charges of the 
Accountant General's OlnVe will be examined and reported on at the periodical 
audits of the Deputy Auditois General. 


1677. The grant of leave to all persons on the establishment lies with th<r 
Accountant Gener:il. In ca^ew of ill now, medical certificates should ordinarily 
IM* accepted only from (loveniincnt medical officers according to the rules 
laid down in the Civil Service Regulations. But it is not necessary to insist 
on this course when certificates are required to justify mere casual leave of 


1678. Members of the permanent establishment are riot to be deputed on 
temporary extra work at higher pay than that which they draw on the regular 
establishment ; such deputations should be made without extra pay, and 
officiating arrangement be made to fill up the regular staff. The Comptroller 
General's sanctions are, therefore, given subject to this condition* 

167 8 A. Officers holding substantively progressive appointments in Civil. 
Account Offices and deputed to examine Troa&uiy Accounts, for which a tem- 
po mry appointment is sanctioned, may be allowed to count the time thus spent 
for increments in their permanent posts in the Accounts Department. 

Dismissal and Resignation. 

1679. The dismissal of members of the establishment lies with the 
Accountant General, but except in case of dismissal in consequence of facts 
or inferences elicited at a judicial trial or in the case of persons who abscond 
with accusations over their heads, no clerk should be dismissed the service 
until the charge against him has been reduced to writing, as well as his- 
defence and the order thereon. 

1. Further instructions regarding proceedings on dismissal aro contained hi Government 
of India, Home Department, Resolution No. 138 ^ U( ^ > dated 29th July 1879, and its annex- 
tires, ami No. o^yao' dated 15th Juno 1896. 

1680. An Accountant General is bound to be careful, in giving certificates 
to subordinates, to state the whole truth in respect of character or cause o 
dismissal or resignation of appointment. 

16 SO A. The Comptroller General exercises in the case of the Civil 

Accounts Department the powers vested in a Local Government by Article 215 

of the Civil Service Regulations of sanctioning any extra expenditure that 

jnay be caused by the grant of allowances to an official suspended or dismissed, 

Articles 1676-1680A. 


but subsequently re-instated, provided that the extra cost does not exceed 
B100, and the period during* which an officer lias remained unemployed 
through suspension or dismissal docs not exceed four months. 


1681. The Government of India has delegated to Civil Accountants 
General and Comptrollers the powers described in Article 506 (a) (1) and (2) of 
the Civil Service llcgulatlone, vtg. 

(1) the power of declaring- any non-gazetted subordinate to be efficient, 

and permitting him to remain in the service, provided he 
continues to be efficient for a 'definite period up to, but not 
beyond, the age of 60 years; 

(2) the power of declaring- any non-gazetted subordinate to be ineffi- 

cient and compelling him to retire, either at the age of 55 years 
or on the expiry of any further period up to which his service 
has been extended, or before the expiry of such further period 
iL' he ceases to be efficient. 

These powers will be exercised subject to the control of the Comptroller 
G eneral where members of the Subordinate Account Service are concerned. 

The Government of India have also delegated the powers of a Local 
Government to the Comptroller and Auditor General and Head Commissioner 
of Paper Currency in respect of sanctioning extensions of service to all Non- 
gazetted Officers subordinate to him. 

1682. Applications for pension of members of the account offices, includ- 
ing the Subordinate Account Service, should be submitted for sanction to the 
Local Government concerned. 


1683. The Comptroller and Auditor General, Accountants General and 
Comptrollers may permit officers of the Civil Accounts Department of and 
below the rank of Superintendent to accept the work of auditing accounts or 
other similar private work for remuneration subject to the following condi- 
tions :- 

(1) The officer concerned must obtain the previous permission of the 

head of his office to undertake the particular work. 

(2) The work shall not be done during office hours or at any other 

time when the officer's services may be required, and no work 
shall be undertaken which is connected with the officer's work 
as a servant of Government. 

(#) The officer shall not in the audit reports or other documents relating 
to the work sign his name as in any way belonging to the service 
of Government. 

(4) No officer shall be allowed to receive as remuneration for such 

work in the course of any official year fees in excess of ird of 
his salary for that year, nor shall he receive for any single piece 
of work a fee exceeding H300. 

(5) Permission shall not be given to audit the accounts of a Bank or 

public company of a commercial kind. 

Article* 16811683. 


(6) The officer shall not be allowed to undertake for remuneration the 
work of maintaining or supervising- the accounts of an institution 
without the previous sanction of the Government of India, which 
will ordinarily not be given. 

Insolvency and Attachment of Salary. 

1684: The Government of India have passed the following Resolution, 
and suggested that it be entered in the Order Book of every Government 
Office : 

Home Department No ^* m dated lOtk January 1884. 

In tho Resolution of January 1856 cited above (No. 100, dated 12th January 186 fi), 
heads of offices having establishments in the pay of Government were directed to impress 
po n their subordinates the discredit attaching to a resort to the Insolvent Court, and to 
warn them that such a proceeding would be considered as of itself constituting a sufficient 
uise for exclusion from the public service, unless it should appear that the embarrassments 
of the insolvent had been the result of unforeseen misfortunes or of circumstances over winch 
ho could exercise no control, and had not proceeded from dissipated and extravagant habits. 
By a Circular Memorandum No. 67-2816 to 2821, dated the 19th November 1874, heads of 
departments under the Government of India were requested to hold the Registrar or head of 
the office responsible for reporting to the Secretary in charge, or to the chief of the depart- 
ment, the insolvency of tho clerks or other assistants. 

As there is reason to believe that the operation of these orders has to some extent beon 
lost sight of, tho Governor- General in Council, in reproducing them, desires to direct tho 
attention of all Local Governments and heads of departments to the imperative duty which 
devolves upon them of taking severe notice of the misconduct of clerks and other employes 
who allow themselves to fall into embarrassed circumstances. It is no valid excuse for hopeless 
indebtedness to show that it has boon caused by standing security for friends, tho plea which 
is frequently put forward in such cases. Assistants in Government offices should clearly 
understand that, if they voluntarily contract debts or obligations which they are unable to 
meet, they render themselves liable to summary dismissal. 

1685. When half the salary of a Government. Official is constantly being 
attached for debt, or has been continuously under attachment for more than 
two years, or is attached for a sum which under ordinary circumstances it 
will require more than two years to repay, a full schedule of the officer's 
debts should be obtained by the Head of the office and the case dealt with m 
the same way as if the debtor had taken advantage of the Insolvency Courts. 
In such cases it should be specially ascertained 

(1) what is the proportion of the debts to the salary and the extent 

to which they detract from the debtor's efficiency as a public 
servant ; 

(2) whether the debtor's position is irretrievable ; 

(3) whether it is desirable under the circumstances to retain him 

(a) in the particular post he occupies. 

(b) in any position under Government. 

1686. It has been ruled that leave allowance does not apparently fall 
within the expression "the salary of a public officer" in section 266, proviso 
(b) of the Civil Procedure Code, and it lies on those who seek to attach ' leave 
allowance" to establish that it is " salary " if they would attach it under 
section 266, proviso (h), and section 268 of the Civil Procedure Code. 

When therefore an officer half of whose salary is attached by order of a 
Civil Court under section 26S of the Civil Procedure Code, is absent from 
duty it is the duty of the disbursing officer to inform the Court that he has 
no salary of the judgment-debtor iu his hands. 
Article* 1684-1686. 


Exchange Compensation Allowance is salary for the purposes of Section 
266 (//) of the Civil Procedure Code, and as such is liable to attachment by a 
Civil Court. 

Pecuniary Relations with subordinates. 

1687. The rule in Article 1657 applies to non-gazetted officers also, with 
this difference that it may be relaxed in exceptional cases at the discretion ol 
the Head uf the Oilice bubjctt to the control of the Local Government. 

Article JG87. 



[ Chap. 83. 

Chapter 80 Office Procedure, 

Office Manuals . . . 1688 
Correspondence . . .1690 
Form of Statements . 11891 
Circular Letters . . .1696 
Cypher Code .... 1697 
Contingent Charges . .1698 

Books and Newspapers . 1700 

Telegrams .... 1701 

Library 1702 

Destruction of Records o 17O3 

Return of state of work . 1704 

Report on arrears . . 1705 

Office Manuals. 

1688. Office orders regarding 1 minor points of procedure should be submit- 
ted to the Accountant General for signature, and should not be changed 
except under a similar order signed by him. 

1689. He should keep his establishment fully acquainted with all changes 
by issuing monthly a brief printed abstract of all general orders issued, smd by 
inserting in the office manual all local and special orders affecting his office 


1690. The following are the chief rules for correspondence to be observed 
by officers in the Account Department : 

(a) "No communication implying any dissatisfaction or censure, and 
no letter to G oVernmeiit, Local or Supreme, should issue from 
any office of account, except under the signature of the Aocourtr 
ant General or Comptroller, as the case may be ; and no letter 
on any but routine subjects should issue until the Accountant 
General or Comptroller has approved the draft. Also, all docu- 
ments or statements which are intended to be used beyond the 
limits of the Accountant General's own province should be 
sent out under the signature of the Accountant General or 
Comptroller, except in the case of periodical statements or 
accounts rendered to another account office. 

1 . In tlie absence of the Accountant General from head-quarters such loiters may bo 
Bignwl by the Deputy Accountant-Gcneral/o/* him ; but all of special importance should 
still be sent for his signature. 

(ft) Letters on matters of routine relating to the departments under 
the management of a Deputy or an Assistant should be issued 
under the official signature and designation of the Deputy or 
Assistant 011 whose responsibility they are issued. The signa- 
ture of a letter by a subordinate for a superior indicates that the 
letter is, in every respect, one issuing from the superior, but that 
some casual circumstance prevented his adhibiting his own 
Articles 1688 ISiQ. 

Cbap. 80. ] OFFICE PROCEDURE. 729 

(c) In forwarding copies of correspondence for information or orders, 
copies should be sent of all papers necessary for a clear under- 
standing of the subject. But an Accountant General should 
always submit a. complete statement of the question on which lie 
wishes orders, with his own opinion. 

(//) The subject of a letter under reply should always be briefly, but 
clearly, stated in the opening of the reply (unless the reply 
practically repeats the whole of it in an affirmative or negative 
form) : it is not enough to quote simply the number and date. 
Similarly, a reminder should state the subject, not merely the 
number and date, of the letter to which attention is drawn. 
To facilitate reference, the paragraphs of a letter should be 
numbered and bimilar numbers should be inserted in the office 

(e) The use of vernacular terms in correspondence should be avoided 
as much as possible, especially in letters addressed to authorities 
or officers serving in other provinces. 

(/) All letters addressed to the Finance Department of the Govern- 
ment of India should be folded lengthways, and the docket 
should be written on the fold. 

(ff) Letters should bear the da to of despatch, not that of draft. 

(A) When a reply to a letter is long delayed for want of answers to 
references, the writer of the letter under reply should be in- 

(i) Official letters addressed to heads of offices should not address 
them by name on the cover, unless it is intended that the cover 
should be opened by the officer personally. 

(/) Direct communications of Government officials (except in cases of 
long established practice on the part of Account and Post 
Offices) with officials in the United Kingdom, Continental 
Europe and the Colonies are prohibited, but references to them 
may be made through the proper channel of the Government 
of India and Her Majesty's Secretary of State. 

Form of Statements. 

1691- In all statements submitted to Government, or to the Comptroller 
N.-W. Prov- General, the names of the different Governments 
mce* and ant i Administrations must be arranged in the 

Central Prov- 



Punjab! or< ^ er 8'i yen in *he margin ; and all returns and 

Madras. estimates submitted to the Finance Department, 

Bombay. except Consolidated Abstracts, Journals and 


Ledgers, shall be on foolscap. 

1692. No larger paper than foolscap should ever be used or prescribed 
unless absolutely necessary. 

1693. Every return should be headed with its name, the name of the Prov- 
ince (or office of issue), and the period to which it refers. JNo covering letter 

Ar tides 16911693. 

730 OFFICE PROCEDURE. [ Ohap. 80. 

should be sent with a prescribed periodical return. Nor should a formal letter 
be written to report a return blank ; it is sufficient to write the word " blank *' 
conspicuously under a heading of the kind just prescribed, 

1694. All returns should, before despatch, be examined by a competent 
l>erson, who should annex explanations of any extraordinary or indefinite 

Circular Letters. 

1695. It is the practice of the Comptroller General to IPMIC all instructions 
for permanent observance as Code alterations, while general letters are used in 
cases where orders are only to be acted on once for all ; the same course should 
be followed in local account offices. Also each account office should send copies 
of its circulars to every other account office, to the Comptroller General, and 
to the Finance Department. 

1. For tho sake of uniformity, the form of the Comptroller General's cnvnla.r,s should bi? 
imitated as far as convenient both in respect of si/e and of arrangement. The subject should 
be stated in two or three words at the top ; then follow the name of the issuing ofiiuo, and m 
another line the number and date of the circular. 

1696. Cancelled. 

Cypher Code. 

1697. The Government cypher code must remain in the hands of the Ac- 
countant General, who will himself compose and write the message. The 
short code for currency and account offices is not a secret code. 

Contingent Charges. 

1698. The Comptroller General controls the contingent charges in Civil 
Account Offices, and has authority to transfer allotments within the estimates 
of the several Account Offices, whenever such transfers are necessary. Reference 
should accordingly be made to the Comptroller General, whenever any excess 
has occurred or is likely to occur. 

1699. In order that the Comptroller General may watch the progress of 
the expenditure in the several Account Offices, and ascertain where a saying- is 
likely to occur, each Accountant General submits to him, on the 3rd of each 
of the last six months of the financial year, a statement in Form No. 203, 
showing the total expenditure from April to the end of the last preceding 

Books and Newspapers. 

1700. The Comptroller General is authorised to purchase _ such books and 
papers as may be necessary for the various departments of his office^ and to 
sanction the purchase of books for Civil Account Offices, up to the limit of the 
Budget grants for this purpose. Such sanction need not, however, be applied 
for by Civil Account Offices in ca& of books costing less than Bl. Newspapers 
and periodicals should, however, be ordered through the Superintendent of 
Stationery or other appointed officer. 

ArMct 16941700. 

Ohap.80. ] OFFICE PROCEDURE. 731 


1701. Kules requiring telegrams to be sent must be read with discretion. 
Where a post copy will arrive as quickly, a telegram is useless (though the 
postal cover may be marked urgent to ensure early attention). So ordinarily 
after 3 o'clock all telegrams should be sent " Deferred/' as they are not likely 
to be delivered the same day in office-hours. 


1702. The following rules have been laid down for the care of the Comp- 
troller General's Office library, and are recommended for adoption : 

1. The books are collected together in the Chief Superintendent's room 

under the charge of a clerk ; duplicate files of Gazettes, etc., 
are in the custody of the record-keeper. 

2. A revised catalogue is prepared from time to time, and missing 

books accounted for j the clerk in charge 'must every month 
make a report of the books missing from the shelves and produce 
the receipts. The Chief Superintendent is responsible for seeing 
that this return is complete. 

3. No books must be removed from the library without the permission 

of the Deputy Comptroller General. 

4. A receipt must invariably be taken from an officer removing a book, 

to be returned to him or cancelled when the book is returned to 
the library. 

5. Every officer, upon receiving charge of an office to which a library 

is attached, must satisfy himself as to the state of the library. 
Unless he then reports that the books are out of order, or that 
any volumes are missing, it will be assumed that he received the* 
library in good order, and he will be thenceforward personally 
responsible for any defects. 

6. Every officer is now supplied with a copy of this Code and of the 

Civil Service Regulations. No other books may be carried away 
by an officer on his transfer to another office. 

Destruction of Records. 

1703. The following records may be destroyed after the periods noted 
against them : 

/. Account Compilations* 

1. Consolidated abstracts . . . .") 

2. Journal ...... . V Not to be destroyed. 

3. Ledger . J 

4. District classified abstracts . . , . i .,. oe ., 

6. Detail books j After 25 complete account ycow. 

6. Disburser's statement *. 3 n 

7. Trial Balance Sheet ..,., 1 ,. year. 

Jrliclet 1101 1708. 

732 OFFICE PROCEDURE. [ Ohap. 80. 

IL Accounts received. 

1. Treasury Cash Accounts, Libt of payments, 

and Revenue Schedules - After 26 complete account 3'oars. 

2. Accounts Current received from other Govern- 

ments and Departments 20 

III. Returns received. 

1. Books of Establishment .... After 35 complete account years. 

2. District Cash Balance Reports . . 3 

3. Resource Estimates ...! year. 

4. Mortality Returns received from District") 

Officers I R 

6. Statement of payments raado in England on f " y ars< 

account of stores . . . . . ) 
6. Other returns received . . According to discretion. 

Jr. Audit Keg is lers. 

1. Salary Audit Register . r * After 15 complete account years. 

2. Establishment Audit Register 8 ' 

3. Continent .7 - 

4. Travelling . " " 

6. Pension (Superannuation) 



V. Miscellaneous Registers. 

1. Register of lapsed Deposits and I3ills . . Not to ho dcstioyed. 

2. of officers lent to Foreign Service . After iJ5 complete account years. 
8. ,, of Permanent Pay Orders . . 25 

4. Books of Transfer Entries . . .") 1M 

5. Deposit Register ..... j " 1U " " 

6. Bill Register . . . . . S 

7. Inward Exchange Accounts adjustment Re- / 

glster ....... > 5 

8. Register of special recoveries * . .1 

9. Invoices . . . . ) 

10. permanent advances . 4 ,, 

11. ,, additions and alterations to \ 
Establishments . - * / 

12. Scale Register ...... > 3 

13. Last Pay Certificate Register . . A 

14. Register of Monthly Abstract Accounts 

15. Remittance Check Register . * . 

1C. Register of Pro-Audit cheques outstanding .> 1 year. 

17. Accountant Qonoral'a Check Register 


1. Objection Statements . . . . } 

2. Books . . f After 3 complete account years. 

3. Adjustment Registers . . . > 

4. Quarterly Review of ^Objections . 1 n year. 

VII. -Vouchers. 

1. Loans to Municipalities, Native States, etc. After 20 complete account years. 

2. Salary and Establishment Bills . 

3. Vouchers not otherwise specially provided for 

4. Assignments and Compensation 



6. Advances, Kevenue, Mouse-Building, Miscel" 


6. Deposit repayment vouchers (other than 

Personal Deposits) ..... 

7. Pension Vouchers . . . . ., 

Article 1703. 


Ohap. 80. 3 



8. Contingent Abstracts and Detailed Bills . 

9. Travelling Allowance Bills . 

10. Kefund Vouchers . 

11. Discount on stamps and other Commission 


12. Personal Ledger Deposit Vouchers . 

13. Supply Bills 

14. Remittance Tiansfor Receipts 

15. Cheques of Excluded and other Local Funds 

16. Pre- Audit cheques . . , 

17. Forest and P. W. Cheques . 

18. Cash orders on sub-treasuries 

19. Keceipts of the Postal Department 

20. Account Current Vouchers . 

After 3 complete account ye 

j to their class. 

VIII. Miscellanea us . 

1. Acquittance Rolls ..... After 35 complete account year*. 

2. Detailed Budget Estimates . 

3. Broad Sheets of pension contributions 

of advances and suspense . 

of Revenue advances 

of Permanent advances, otc. 

4. Charge Certificates .... 

5. Ffes of renewed Permanent Pay Orders ;uid i 

of their acknowledgments and of deceased 
pensioners whose claims have been finally i 
discharged . . . . . . / 

6. Correspondence ...... A^onling to dihiToLion, except that 

letters to and from (Jovernmenfc 

7. Other office copies of accounts and returns si-nt. See Appendix O o Civil Account 


Return of State of Work. 

1704. A monthly return of the state of work is submitted to the Comp- 
troller General on forms supplied by him. hi every office one of these forms, 
with columns for fche twelve months, should be kept for permanent record 
and reference, the date being entered against each return at the time of its 
despatch. A list of returns, with their due dates, is given in Appendix O. 

(a) When a return is despatched, the number of days (including Sundays 
and holidays) before or after the due date should be tilled in against 
it. When more than one return is included m the same line (e.g., 
Civil Accounts Current), the entry should refer to the despatch of 
the latest one. 

(I) "When a return, should have been rendered, but is unavoidably delayed 
until too late to be included in the statement, it should be remarked L. 

(c) When a return usually rendered, happens to be blank for the peiiod 

under report, it should be marked B. 

(d) When the return is never rendered at all, it should be marked N. 

(e) The dates of despatch of the yearly returns and of the quarterly and 

half-yearly ones for the last quarter and half-year, so far as they 
may have been sent during 1 the* current year, should be indicated 
in the usual manner, (f .*., by entry of the number of days before or 

Article 1704. 



after due date) in the return of state of work for each successive- 
month throughout the year. 

(/) No entry in the monthly report may be left absolutely blank ex- 
cepting 1 the yearly returns which have not yet become due. Each 
entry must be filled in, either with a number in the appropriate 
column^ or an asterisk, or one of the letters, L., N. or B. 

(g] The total amount of objections on page 4 should include all objec- 
tions of every kind including Account Current objections and those 
of Municipal and Local Funds, under the audit of an account office. 
Municipal and Local Fund objections will be shown in a separate 

Report on Arrears. 

1705. A half-yearly return should be submitted to the Comptroller General 
giving full particulars of the arrears in the office. The reports should be for 
the half-years ending- 30th September and 31st March, and should show the 
arrears existing on those dates that is, such portions of the work, in all the 
branches of the office, as are behind the position in which they would be if all 
the work was thoroughly clear and up to date. They should be compiled on 
the last working day of September and of March, in a tabular form, on fools- 
cap, with the following columns : 

(1) Section. 

(2) Arrears existing. 

(3) Explanatory remarks. 

1706- Every kind of work in arrears is to be shown in these half-yearly 
returns, and the following is an alistK 't of the more important points notice- 
able, and the order in which they should appear. No reference ncoJ be mack, 
to subjects in which there are no arrears : 

Treasury Account Section. Pension Section. 

Audit of bills. 


Stamp Kcturna. 
PUposal of Monthly Objection Statements. 

Quarterly ' 

Agreement of Objection Book balances. 
Annual Review of Contingencies 
Chock of Animal Establishment Returns. 
Remittance Register. 
Local Fund Accounts. 

G. O. Audit Section. 

Eecord of notifications in Audit Registei'. 

in Service Register. 

Audit of bills. 
Ecalo Register. 

Memorandum of recoveries of London advances. 
Foreign Contribution Register. 
Family Allotment 

List of Family Allotments. 

Service"", Bengal Chaplains. 

Superannuated OHicerd, 

Articles W051706. 

Audit of bills. 

Verification of services. 

Reports on application*. 

Issue of rennunent Payable Orders. 

Re\iew ot Provisional RegUter. 

Li^tof transfers to London. 

Mortality Report, 

Liist of Pensioners over seventy yearo. 

Deposit Section. 

Posting of repayments. 

Vroof of postings. 

Cheek of clearance registers. 

Transfer of lapses. 

Agreement with + and Memorandum. 

Audit of Perso . 1 Deposits 

Review of Receipt Registers. 

Silt and "Remittance 
Review of Issue Lists. 
Postings of payments. 
Agreement Sheets. 
Old Bill Lists. 
Broad- fhccte. 
Foreign Ltipatxl bills 

Chap. 80. f 



Account Current Section* 

Outjvard accounts not despatched. 
Inward riot adjusted. 
Public Works Receipts and Charges not com- 
Litta of outstanding. 

JBmlffct Section. 

Communication of grants to local officers. 
Porting of grants into clarified abstracts. 

Book Sectton. 

Pormanen* Advance Register, 
J^oan Kegistcr. 
Socurit> in Trust 
Jour lift land Ledger. 
Quarterly Trial Balance Rhwfc. 
Annual Provincial Abstract. 

Local Fund * 
Subsidiary Local Fund Accounts. 
Report of Local Fund, 
Proof of Deposits. 

balance of Securities. 
Interest on Securitio*. 
Mlsci'lltineons Trust Accounts. 

Article 1706 




Exchange Calculations. 

In the absence of exchange tables, the following is a simple method of 
making exchange calculations : 

1. To convert sterling into rupees state the sum in shillings find pence ; alter the pence 
into annas by Tahlo II, now reading the amount as rupees, annas, and pie, multiply by figure 
A and divide by B. 

2. To convert rupees into sterling, multiply by figure B and divide by figure A ; in the 
result read the rupees as shillings and alter the annas and pie by Table II into pence. 

/, Table of Bjcchanoe Proportions. 

14 I 6 


i 2 

V 8 


1 21 

V 6 


1 9< 

17 la 


*! 18 

3 33 

21 4 

t 90 




//. Tallc of Correxpondhig Fractions. 

Prnco, 123450789 10 11 
Annas, 1-1 2-8 4-0 5-1 6-8 8-0 9-1 10-8 32-0 13-4 14-8 


For the rate of Is. S$d. the figures are 32 and 55. 

1. To convert 133 6.<?. 5r7 state it n,s 2,206? 5<7. ; altering \ he ponce, this becomes 
ft 2,206-6-8 ; multiply by 32 (1172,525-5-1) and divide by 55 , the result is ttl,318-10-3f . 

2. To convert Sl,818 10-3, multiply by 55 (872,525 -3-9), divide by 32=R2,266-6-7lf, 
giving a minute fiaction less than 2,206*. 6</. or 113-6-5. 



Memorandum of Information issued far the guidance of officers pro- 
ceeding on leave (other than privilege leav^) out of India- 

SuMihary Leave. 

1. The grant to an officer leaving India on long leave (except extraordi- 
nary leave without allowances) carries with it the grant of subsidiary leave, 
provided that he leaves at an Indian port. The minimum amount admissible 
is 10 days, otherwise the amount is calculated in the same way as joining 

Commencement of Lcaic. 

. If an officer going on furlough or special leave out of India is prevented 
by sickness or other urgent or adequate reason not within his o\vn control, 
such, for example, as the postponement of th departure of the vessel in which 
his passage is engaged, from embarking within his subsidiary leave, the Local 
Government may order that his furlough or special leave shall be^inin 
India at the end of his subsidiary leave, otherwise admissible, without for- 
feiture of his subsidiary leave. In the absence of such special order, if au 
officer remains in India after the end of subsidiary leave, his furlough or 
special leave dates from the beginning of his subsidiary leave. Ordinarily, 
subsidiary leave extends up to and includes the day before the departure of the 
vessel in which an officer sails, and the day of sailing is the iirbtday of 
furlough or special leave. See Chapter XIII, Section IV, and Chapter XIV, 
Section III, Civil Service Regulations. 


3. From whatever port an officer may sail, the Accountant General will 
pay, or authorise the payment of, his allowances up to the day before the 
anticipated date of the steamer's departure, The two documents accompany- 
ing this memorandum are 

(i) a Certificate of Departure, which the officer is to sign, stamp, and 

post to the Accountant General ; 

(ii) a Last-pay Certificate, which he must take with him to England. 
If the certificate cannot be prepared in time, it will bo forwarded to the 
officer through the India O bee or to any address he may furnish. 

4<. Unless specially otherwise ordered, leave must begin within thirty-five 
days of the date on which it is granted (Article 909, Civil Service Regula* 
tions). This rule does not apply to Military o Ulcers subject to the furlough 
rules of 1868. In their case the grant of furlough out of India holds good 
for three months from the date of the G. O. notifying it. 

Fund Subscriptions. 

5. Subscriptions on account of the Bengal, Bombay and Madras Civil ?unda 
may be paid either in India or in England, at the option of the bubscnber, 
and arrangements should be made for such payment by the bubscnotjif*. 
Subscriptions for the Uncovenanted Service Family Pension Fund, tue 
General Family Pension Fund, and the Hindu Family Annuity Fund are not 
payable in England. 


6. An officer before his departure should communicate 

(i) if a member of the Indian Civil Service, with the Comptroller, 

India Treasuries'; 
(ii) if any other Civil officer, with the Secretary o the Fund to 

which he subscribes ; 

informing him of the arrangements ho proposes to make regarding the pay 
ment of his subscriptions during his absence. 

7. Contributions due under the Indian Civil Service Family Pension Re- 
gulations must be paid in England in sterling. If a subscriber, previous to 
quitting India, has commenced the payment of any donation by instalments, 
he may either complete the payment of his donation in India, before leaving or 
pay the remaining instalments in England at English rates. Subscribers to 
this Fund will obtain from the Accountant General a certificate of the date up 
to which they have paid their subscriptions. 

Arrival in England* 

8. When an officer arrives in England, he should at once report his arrival 
by letter to the Undor-Seeretary of State for India, India Office, giving an 
address at which letters will find him, and he should at the same time forward 
his last-pay certificate. 

Payment of Leave Allowances in England. 

9. Leave allowances are paid at the Home Treasury monthly in arrear. 
Advances of one-third approximately of the net quarterly amount are payable 
on the 16th of the first and second month of each quarter, and the balance of 
the three months less income tax and other deductions on the dates mentioned 
below : 

(a) for Civil officers for the quarters ending 15th January, 15th April 

15th July, and 1 5th 1 October, on or after the day following ; 
(#) for Military (including Military officers in Civil employ), Medical, 
Ecclesiastical, and Marine officers for the quarters ending 15th 
February, 16th May, 15th August, and 15th Novembo*, on or 
after the day following ; 
to the officer on his personal application ; 

or to his banker or other agent duly authorised under power- of -attorney, on 
production of life certificate filled up and executed in the manner directed, 
thereon (except in casos where proof of existence is not required owing to 
the banker having guaranteed the Secretary of State against loss conse- 
quent on his dispensing with the production of proof); 
or on presentation of a draft duly filled up and signed by the officer in a 
form which, with the requisite form of life certificate attached, may be 
obtained from the India Office, London, on the officer's w ritten appli- 

Payment in a Colony. 

10. If an officer intends to draw his leave allowances m any of Her Majes- 
ty's * Colonies, the Accountant General will furnish him with a warrant 
addressed to the Colonial Officer concerned, only on condition that any Fund 

H due from him shall be either paid in advance, or taken by 
deduction ; in the latter case, the warrant to the Colony should show only the 
net allowance payable after Mich deduction. Each jiayment made in the 
Colony will be endorsed upon the warrant, which upon an officer's return to 
India should be delivered by him to the Accountant General and will servo 
as a last-pay certificate. 

Leave on Medical Certificate* 

11. An officer taking 1 leave out of India on medical certificate should take 
Xvith him one copy of the Medical Keport upon his case, and be prepared to 
produce it before the Medical Board at the India Office if required to do so. 

Return to 

12. An officer on long leave in Europe may not return to India without 
obtaining the permission of the Secretary o State. He must apply for this 
permission about three months before the end of his leave. An officer return- 
ing to India, at a time other than that fixed for him by his own Government, 
must understand that hois liable to be kept on subsistence allowance until a 
suitable vacancy occurs to which to post him (Articles 357 and 208 (#), 
Civil Service Regulations). After obtaining permission to return to India, an 
officer should apply to the India Office for the adjustment of his pay and for a 
last-pay certificate, which will be issued about a fortnight before he embarks. 
If he ' draws pay through an Agent, he should furnish the Agent with pruciso 

13. An officer may not, without the permission of the authority Avhich 
granted him leave, return to duty more than fourteen days before the end of 
long leave. This rule applies to Military officer subject to the Military Leave 
Rules He must, obtain permission to return to duty from the Local Govern- 
ment (Article 256, Civil Service Regulations). 

14. An officer whose long leave was granted or has been extended on 
medical certificate is required to produce a certificate of fitness before lie is 
permitted to return to duty. Ordinarily, he must obtain this certificate from 
the Medical Board of the India Office ; but in special cases, particularly if tho 
officer be residing at a distance of more than 60 miles from London, the Sec- 
retary of State will, at his discretion, accept a certificate from two medical 
practitioners in lieu thereof (Article 257, Civil Service Regulations), or may 
call for other evidence. 

15. A gazetted officer must report his return to duty to the Local Govern- 
ment under which he is employed. A member of the Indian Civil Service 
on the Bengal Establishment employed directly under the Government of 
India returning from long leave must also report his return to tho Govern- 
ment of India in the Home Department (Article 260, Civil Service Regu- 

16. An officer may leave India, or return to India, by any port; but his 
furlough or special leave begins on, and includes, the day of the vessel's 
departure from the port where ho first meets it, and ends on the day beforo 
its arrival at the port where he last quits it. 

Examples Tho furlough or special leave of an officer sailing from Calcutta in a ViJHgol 
which touches at Madrat> begins on tho departure of the vraml from Calcutta, and not from 


17. An officer is not entitled on his return from leave to resume, as a mat- 
ter of course, the particular appointment he vacated before his departure on 
leave, even although that appointment maybe his substantive appointment; 
he should ask for and wait orders on the subject. 

18. On return to duty the last-pay certificate obtained from the India 
Office should be exchanged for a last-pay certificate which the Audit Office 
will furnish addressed to the Treasury at which, after his return, the officer 
intends to draw his allowances. 

of Leave. 

19. If an applicant for an extension or commutation of leave on medical 
certificate be residing out of India, and within 60 miles from London, he must 
produce a certificate from the Medical Board attached to the India Office 
showing the necessity for the extension or commutation. If he be residing 
more than 60 miles from London, a certificate in the form given below must 
be produced from two medieal practitioners and he may be called upon to 
produce other evidence. The following form should be used for the medical 
certificate : 

We _ 

_do certify that. 

the _ Service is in a bad state of health, and we 

solemnly and sincerely declare that according to the best of our judgment 

. is essentially 

necessary for his recovery, and do therefore recommend that 

20. Furlough out of India on medical certificate may be commuted into 
leave without medical certificate, if such leave was due at the time when the 
original furlough was granted, and if the officer seeking commutation is 
certified in the manner prescribed to have recovered his health. 

21. When extension of the commuted furlough is applied for, the officer 
applying for such extension must produce the necessary evidence that the 
Local Government to which he is subordinate consents to the extension of his 

An officer absent on long leave in Europe or in any of the Colonies in America or the West 
Indies, who wishes to have his leave extended or commuted, must apply to the Secretary of 
State about three months before the expiration of his leave, and produce with his application 
evidence that the Local Government had been referred to by him and had no objection to the 
extension or commutation asked for [Article 268 (a)]. 

An officer on long leave in any of the Colonies or^Dependencies, other than those in America 
or the West Indies, who wishes to have his leave extended or commuted, must apply to the 
Local Government or other authority in India which granted the original leave three monthi 
before the expiration of the leave. 

Absence after Leave. 

22. An officer who remains absent after the end of his leave is entitled to 
no allowance for the period of such absence, and ceases to have a lien on any 

(i) if his leave was furlough, or leave on, medical certificate imme- 
diately; and 

(ji) if it was special leave onptivate affairs or griiilege leave otter a 



23. A Civil officer returning 1 from furlough out of India may be granted 
by the India Office an advance o allowance for not more than tliirty-iive days 
beyond the date of embarking for India. On arrival in India, an advance not 
exceeding two months'* pay, and also not exceeding ttl,000, may, if he desire 
it, be paid to an officer by or under the orders of the Audit CJffice. These 
advances are recoverable by instalments not exceeding one-third of salary. 

To a Chaplain pro-ceding on furlough to England an advance of the first quarter's allowance 
may be made in India, which will not bo recoveiable in the event of his death [Aiticlc 649 (&)]. 

To a Military officer subject to the Military Furlough ^Regulations of 1868 proceeding on 
furlough to England an advance of furlough pay may, if he desire it, bo made for throe, months 
from dato of enibai kation. Pay mentis in continuation will be made in England on the, expira- 
tion of hix months from that dato (Kulo XX, Appendix No. 11, Civil Service Regulations). 




Calculation of interest for broken periods. 
1. The following is a general rule for the calculation of interest on broken 

Let r bo the rate of interest per cent, per annum. 
M the number of rupees. 
N the number of days. 

Take | of 1^7000 - rupees, and subtract 6 annas for cvory B100. 
Example : Interest on R20,000 at 4 per cont., for 128 days. 

Subtract 6 annas X 2'8 1-1 

Ecsnlt . . . R280-9 

This result is correct to the nearest anna, unless it exceed-* R2,-')00 ; which it can do 
only very rarely. In such cases the further correction must be applied of adding onn anna 
for every R5,000 ; that is, one anna for sums of R2,500 to 7,500, two for sums of it7,500 to 
12,600, and so on. 

2. The interval from one date to another may be found from the following 
rule : 

In writing the date, substitute for the month the following number : 

January July . 181 

February 81 August . 212 

March 59 September 213 

April 90 October . 273 

May . 120 November 304 

June . 151 December 334 

and the question becomes one of simple subtraction : 

e. q.~ Interval from May 5th to October 16 ; 
From October 16th, or 273+ 16=289 
Subtract May 5th, or 120 + 5 = 125 

Interval . . 164 days. 

3. If the second date, however, is in the next year, 365 must be added to 
its number : 

e. gr. Interval from October 16th to May 5th ; 

From May 5th 120+54-365=490 

Subtract October 16th 273+16 =289 


201 days. 

4. The occurrence of the date, February 29, hardly affects the rusult of 
the calculations, and the consideration of it may be neglected. 



Calculations of re-payments of Loans by equal instalments. 

1. Let A be the amount of the advance. 

t the number of periodical instalments by which it is to be repaid. 

jp the amount of each periodical instalment. 

r tho rate of intavst per cent, during one instalment period (that is, if tho instalments 
are to be annual, r is tho rate per cent, per annum ; if tlioy are half-yearly, r would 
be the rate per cent, per half-year, 2 if Uic ratu were 4 per cent, per annum, 2 if 
it were 6 per cent, per annum, and so on). 

2 First : given A, r, and p, to find t. 

-A r) 

If this gives a fractional number like 25-32 t, it means that after 25 instal- 
ment* are paid, there will still remain an outstanding equal to nearly *3fc1> o 
an instalment to be repaid, 

3. Second : given A, r, and t t to find p. 
First, find B by the equation ; 

= $ (Log. 100xr2) 
then Log. p-f-Log A-f-Log.B-f Log. r. 

4. The annexed table shows the instalments by which a loan of ono lakh 
of rupees will be refunded by periodical instalments in a given number of 
years, interest being calculated at 4, dJ, 5, 5|, and 6J per cent. 

In the left-hand column, under each term, interest is added, and recovery 
of the instalment due made at the end of each year ; in the right-hand column 
interest and instalment are supposed to be due half-yearly 

Per cent. 

Fivo years. 

Ion years 

Fifteen years 

Twenty ycais. 


Thirty years. 



11,132 4 

12,329 2 

6,115 C5 

8.99J 11 

4,464 96 


3,055 55 


3,182 32 

6,783 01 



22,779 3 

11,278 9 


0,201 19 


4,fil9 1 

7,637 6-1 

3.817 69 

6,743 92 

3,301 81 




23,097 6 

11,425 7 



9,6.31 21 


8,024 25 

3,983 2 

7,095 23 





23.417 6 

11,671 5 

13,266 7 


9,062 b 




7,454 9 

3,704 2 t 

6,880 & 




13,586 8 


10,296 3 

5,101 9 


4,32ff 2 



7,261 9 

3,613 3 


23,001 'A 

11,796 1 


6,799 5 






3,U7i> 3 






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Return of changes amongst 
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Public works & Telegraph Re- 
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Fund Subscription Lists 


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Excluded Local Fund Account 

Indebtedness of Local Bodies 

Estimates of Expenditure o 
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Small Coin Estimate . 

Statement showing the dist 
Revenue between Imperial a 

Statement showing the distri 
heads of the total revenue 
between Imperial, Provincial 

Statement of Provincial and 
Deficit . 

List of Holidays . . 
Consolidated Abstract for Nov 
Review of Balances . 
Analysis of Treasury Baknces 
Government Securities in Tru 

Budget Estimate . . 

Budget and Revised Estimate 
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Confidential Report, Subo 
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List of Hfiy'or and Minor Heads of Account of Jmjwrtii*, J y rovincia? ati<? Local 
Receipts and Disbursement*. 

[NOTH Tho names of tho minor headn nre stated on-o only, Imt \\hen there arc within I hi- Inml \ of tho ham 
.mniir head items that a-elmal. a? well as itim thit aro imperial r pi > tho min.u ho-ul must, fm .ill 
purpoHOa of the account*, bo Heparateil into two nottlous - h co rhnptor -4 1 *, Artu-lo u-oi 

Tho minor heads, printed in italics, aio obsolete, i <., tho only transactions under them aro adjust im'ht* by \\.iy 
nf wnulmg up tho acconnt.] 




A. Principal Heads of Revenue. 


(Items formerly taken to thin head 
may be transferred to anothur 
only under spouial orders of the 
Government of India.) 

Ordinary revenue. (I) 

Sale of Government estates. 

Sale-proceeds of waste lands, and redemption of 

land tax. (2) 

Redemption of summary settlement cess. 
Moturpha (house tax) Collections ([ndia). 
Assessment of alienated lands less quit-rents. (.'5) 
Recoveries on account of survey and nettlonumt 

charges (Bengal). 
Rents, etc., of fisheries. 
Receipts for the improvement of Government 


12 per cent, on collections from Government 
^estates (Bengal). 

(1) Includes tho following . 
Fixed collections. 
Kevenue from canals in Sindh. 
Fluctuating collections. 

ft iHtnmran otaton, or foes undo* thfl summary so U lament in Bombay) 

Over-colloctions (Bombay). 

Surplus collections. 

Collections from Government Estate*. 

Quit-rents of Tributary States (Assam, CLota-Nagpur and Orissa). 

Kyun tax (Burma.) 

Recoveries on account of revenue remitted in a former ypar should bo f akrni to the dHallc l 
head to which they would have been cnclitml if n-alispd on duo dal( , if it 1m 
necessary for local purposes, a detailed head may be provided. 

Sent of lands taken up for salt manufactured but relinquished, should bo taken \ o thii 
head (if they were purchased their rent would go under Collisions from Gov- 
ernment Estates ; if the newreeeipt be simply tho land revenue diarguablo on 
thorn, it will go to one of the other detailed heads). 

(2) Gross receipts will bo credited under this head, the charge* i',f measurement bem* 

defrayed from deposits mado for that purpose by intending pun hascrs. 

(3) Ineludes 

Inamdar lands adjusted. 

Hereditary district and village officers' servico. 

Revenue ditto. 

Police or thanadar lands. 

Service commutations. 





A. Principal Heads of Revenue contd. 
I, LAND REVENUE contd. Miscellaneous. (4) 



Sale of Behar opium. 

Sale of Benares opium. 

Cost price of opium sold in ExciseDepartmcnt, (n) 

Opium pass fees. (6) 

Miscellaneous. (7) 

Customs duty on salt. 

Proceeds of sale of Government Klt. 

Excise duty on salt. 

Treaty price of salt. 

Rents of warehouses. 

Fees and cesses. (8) 

.Fines and forfeitures. 

Carriage and freight. (9) 

Miscellaneous. (10) 

(4) Includes 

Keceipts on account of Land Registration Fees. 

Receipts from quarries and minor mineral products in forests and lands not under 

the management of the forest Department. 
Water mills rent. 
Huccoba tax (in Sind). 
Malikana, or allowances to excluded proprietors. In Bengal this is 'treated as 

ordinary revenue and not as a separate item of receipt under this minor head. 
Finos and forfeitures of Revenue Courts (except in Bengal and Assam). 
Keceipfcs under Madras Act II of 1864. 
Capitation tax. (Burma.) 
Petroleum well revenue. 
Jade and amber revenue. 
Thathameda tax (Barma). 
Receipts from ruby mines (Burma). 

Recoveries in India of law charges in England on account of appeals from India. 
Miscellaneous receipts. 
Rents of Railway class C land and rents of buildings situated on such lands. Sale 

proceeds of such lands, or of Railway class B or class D lands or of buildings or 

trees thereon, will bo credited to the Public Works Department for adjustment 

in reduction of the charge for land. 

CBfih receipts of TOO owl-rooms of offices charged to Land Revenue should be sliemi In a separate detailed head 
Revenue Record lloom Kecoiptp," under the minor head " Miscellaneous." RccciptN m btamps will bo 
credited as receipts from other court-fee stamps are credited. Charges of record-rooms will be shewn as cstab- 
iMhmont and other charges of the court or olllco concerned. 

(5) See note (18) under V Excise. 

(6) Pass fees on Opium bought for home consumption in Bombay should bo credited 

to " Kxciso. ' 

(7) To this head should be credited 

Opium supplied for medical purposes. 

Sale proceeds of morphia, etc,, in England. 

Fines and miscellaneous. 

Sale proceeds of confiscated opium. This should go to Opium, Excise, or to Law 

and Justice, according as the realising officer belongs to the Opium, the Excise, 

or the Judicial Department. 

(8) Includes Government Proprietary share in Sultqnpnr Salt Produce. 

(9) That part of the receipts at treasuries which is expressly credited as a recovery of the 

charges for carriage and freight. 
(10) Includes wire tramway receipts. 




IV. STAMPS (11) 

A Principal Heads of Revenue contd. 


Sale of general stamps. % _, 

Sale of Court-fee stamps. (18) 

Sale of plain paper to be used with Court-fee 

Duty on impressing documents. (1 1) 
Fines and penalties. (15) 
Miscellaneous. (16) 

License and distillery fees and duties for the 

sale of liquors and drugs. (17) 
Acreage on land cultivated with the poppy. 
Transit duty on excise opium. 

(11) Stamps returned by purchasers as not wanted should not be ve-issned, but should ho 
dealt with as spoilt stamps under P. J). No. 3767, dated 23rd October 1873. But those which 
are taken back from a stamp vendor or his heirs, may bo placed in store and re-issued, 

(12) Includes 

One-anna stamps for receipts and cheques. 
Bills of Exchange or Iloondies. 
Other general stamps. 

(13) Under this head should be taken record-room receipts realized in stamps. 

(14) Duty on unstamped paper. 

(Includes duty on forms of Insurance Policies, duty on formw of Hills of Lading and duty on other 
unstamped documents,) 

Duty on insufficiently stamped paper. 
Other items. 

(15) Penalties under the Stamp Act, I of 1879, do not all go to the same head ; those 
levied by Courts under Chapter IV (documents unstamped or insufficiently stamped) go to 
Stamps the amount of the duty, to the minor head Duty on impressing Documents the 
penalty, to Fines and Penalties ; those levied under Chapter VIll 4 (Criminnl Penalties), to 
Law and Justice. 

(16) Includes 

Adjudication fees. 
Composition duty. 
Other items. 

(Cash recoveries in pauper suits should pro to Law and Justice-Court-fccs roahzod in cash.) 
(17) The revenue under this minor head should be classified under the following sub-heads 
according to the nature of the article which forms the subject of the taxation. The revenue 
under each of the sub-heads should be further sub-divided according to the nature of the 
receipt, under detailed heads which should be selected by each Accountant General in com- 
munication with the Administrative Officers to suit the requirements of his province. 

1. Foreign liquors, 

2. Liquors and spirits made in India after European method. 

N. 2?. Heads 1 and 2 may be combined if necessary. 

3. Country spirits. 

4. Country spirits and toddy, combined rents. 

5. Toddy revenue. 

6. Opium and its preparations. 

7. Other drugs, ganja, bhang, etc. 




A. Principal Heads of Revenue conid. 

. EXCISE contd. 


Gain on sale-proceeds of excise opium. (18) 
Duty on ganja. 

Fines, confiscations, and miscellaneous. (19) 
Bates and cesses on lands. 
Miscellaneous. (20) 
Sea customs Imports. (20A) 
Ditto Exports. 

(18) On tho sale of tho Bengal Excise opium, the credit for the gross proceeds is divided 

between opium and excise, a sum equal to the cost of tho drug fixed by the Govern- 
ment of India is credited to opium, and the balance as excise revenue, no charge 
being made to tho Excise Department for the opium supplied to it by the Opium 
Department. 8eo also Article* 923. Deficiencies in the weight of opium cakes 
manufactured from Malwa opium and supplied to the Excise Department, should 
be passed on to Bengal for final adjustment there as " Revenue Refunds Opium." 

(19) This head includes 

Sale proceeds of confiscated opium. (See noto 7). 

Sale proceeds of fruit trees, etc., within tho Excise Office compound if realised by 

.Excise officers. 

Sale proceeds of locks if sold by the Excise Department. 
Sale proceeds of distillery sheds and buildings if tho sales are effected under 

orders of the Excise Department. 
Sale proceeds of measuring glasses and old furniture. 
Sale proceeds of old stores and materials of distillery buildings il the oalttj are 

effected under orders of the Excise Department. 
Rent of gan ja gola In the Excise Office compound. 
Rent of godown. 
Rent of distillery land. 
Fines under the Opium Act. 


Contributions towards Establishment. 

Godown hire, if the godown rent is realized by tho Excise Department. 
But sale proceeds of opium boxes and their gunny coverings should bo taken to " xxv 
Miscellaneous," as it is not always practicable to distinguish them from other boxes and 
their coverings at the time of sale. s 

Proceeds of fines and confiscations should be credited to Law and Justice when realized by 
Judicial officers and to Excise when realized by Excise officers. 

(20) This is a head in the India and Madras Accounts ; tho detailed entries are 

India. One per cent, upon export of Opium, 
Madras. Sundry Receipts (Local Fund under Act V of 1881). 
Quit-rent on ^enfranchised Inams (Village Service Fund). 
Sundry Receipts (Irrigation Cess Fund). 

(20A.) The revenue under this head should bo classified under tho following sub-heads : 
Arms, ammunitions and Military Stores- 

1. Spirits and Liqueurs. 

2. Ale, Beer, Porter and other fermented liquors. 

3. Wines. 

Articles of food and drink. 

Chemicals, drugs, medicines, and narcotics and dyeing and tanning materials. 

Cotton Manufactures. 

Metals and manufactures of metals 

Silver bullion and coin. 

Other metals and manufactures of metals*. 

Manufactured articles. 
Haw materials and unmanufactured articles. 




A. Principal Heads of Revenue. contd. 

V II. CUSTOMS c ontd. 


Sea customs Miscellaneous. (21) 
Land customs. (22) 
Excise duty on Cotton Manufactures. 
Warehouse and Wharf rents. 
Miscellaneous. (23) 

Income Tax. (24) 
License Tax. (25) 

(21) Include* 

Recoveries on account of Customs establishment at a private wharf unless credited 

by deduction from charges. 
Commission (5 per cent.) on Little Barnes' light dues and ono per cent, on Straits' 

light dues. 
Other items. 

(32) Divided as follows 

Import duty on Cotton goods. 

on other goods. 
Export duty. 
Transit or frontier duty. 
Doable duty. 
Other duties. 
Fees, fines, forfeitures, and miscellaneous (confiscations and penalties nntUr the 

Land Customs Act, XXIX of 1857). 

(23) Under this head should go- 

Foes for regiatration of cargo boats. 
Other items. 

(24) Divided as follows- 

Deductions by Government from Salaries and Pensions. 

, ., Interest on Government Securities. 

, by Local Authorities from Salaries and Pensions. 

Ordinary collections. 

Recoveries from surplus profits of Railway Companies. 
Other items. 

(26) Collections of Pandtari tax in Central Provinces are taken to this head. 





A,-~Principal Heads of Revenue < 


(CiTll, Dopartraontal.) 




Timber and other produce removed from 
forests by Government agency. (26) 

Timber and other produce Removed from tho 
forests by consumers or purchasers, (27) 

Confiscated drift and waif wood. 

Revenue from forests not managed by Govern- 
ment. (28) 

Miscellaneous, (29) 

Fees for registering documents. 

Fees for copies of registered documents. 

Miscellaneous. (30) 

Tribute from Amjeerah (India). 
Banswara (India). 
Boondee (India). 
Doongurpore (India). 
Holkar's State (India). 
Jeypore (India). 
Jhalawar (India). 
Jodhpore (India). 
Kathiawar (Bombay). 
Kotah (India). 
Kuppoorthala (Punjab). 

(26) The detailed heads are 

a. Timber. 

b. Firewood and charcoal. 

c. Bamboos. 

d. Sandal wood. 

e. Grass and other minor produce. 

(27) a. Timber. 

b. Firewood and charcoal. 

c. Bamboos, 

d. Grazing and fodder grass. 

e. Other minor produce* 
/, Undistributed receipts. 

(28) a. Duty on foreign timber and other forest prodtfte. 
b. Revenue from shared and private forests. 

(29) a. Fines and forfeitures. 
b. Refunds. 

(30) Fees for the authentication of powers-of-attorney should be credited to Miscellane- 

ous under Registration, and not as Fees for registering documents. 





A.Principal Heads of Revenue contd. 



Tribute from Nizam's Government on account 

of Mahratra Choute (India) . 
Tribute from Mundee (Punjab) . 

Odeypore (India). 

Rutlam (India). 

Shan States (Burma). 

Sillana (India). 

Travancore (Madras). 
Tributes from various petty States. 
Contributions from Bhopal (India). 

Dewas (India). 

?? Jageerdars, Southern Mahratta 
Country (Bombay). 
Contributions from Jodhpore (India). 

Jowrah (India). 

Kotah (India). 

the Baroda States. 

various petty States. 


Peshkash and subsidy from Cochin (Madras) . 

Subsidy from Kutch (Bombay). 

Peshkash and subsidy from Mysore (Madras). 

Fees on succession to Native States. 

B. Interest. 

Profits on Note circulation. 

Interest on Imperial loans and advances. (3 1 ) 

Interest on Provincial loans and advances. (31 ) 

Interest on arrears of revenue. 

Percentage from subscribers to Uncovenanted 
Service Family Pension Fund, on Foreign 

Interest on Government securities. 

Premium on loans. 

Interest on overdrawn capital of Bailway Com- 
panies in India. 

(31) A separate detailed head should be opened under these heads for each class of loans, 

Loans to Native States. 
Loans to Presidency Corporations. 

Loans to Municipal and other Public Corporations (excluding Presidency Corpora- 

Loans to Landholders and other Notabilities. 
Advances to cultivators. 
Advances under Special Laws (separately for each law naming it). 





B, Interest contd. 
XII. INTEREST contd. \ Miscellaneous. (32) 

C. Post Office, Telegraph, and Mint. 


(Postal accounts except " District 
Post Collection," which is ahead 
in tho Civil Accounts.) 


(Telegraph Accounts.) 


Postage on letters and newspapers. 
Sale of postage stamps 

Ordinary stamps. 

Service stamps. 

Mail cart, Passenger Parcel and Goods Service. 
Receipts on account of Money Orders. 
Receipts on account of British Postal Orders. 
Fees and petty receipts. 
Contributions from Native States. 

(NoTE. The above are heads in the Finance and Re- 
venue Accounts). 
District post collections. 

Indian Telegraph 
Capital account. (33) 
Revenue account. (34) 

Indo-European Telegraph : Capital Account 
Persian Gulf Section, 
Persian Section. 

Indo-European Telegraph : Revenue account- 
Persian Gulf Section. 
Persian Section. 

Fees for coining Silver. 
Gain on coinage operations. 
Gain on copper coinage. 
Sale of old stores and materials. 
Private assay fees. 

(32) On law charges, 

On the unpaid portion of purchase-money of waste lands. 

Oft the unpaid portion of commutation ot the claim of Government to land tax, 

On other accounts. 

(33) Sale-proceeds of unserviceable stores. 

(34) Sale of Telegraph Stamps. 

Fees on service messages. 




D. -Receipts by Civil Departments. 
XVIA LAW AND Jus- "} Sale-proceeds of unclaimed and escheated pro- 

LAW (35). 



Court-fees realised in cash. (36) 
General fees, fines, and forfeitures. (37) 
Pleadership examination fees. (37a). 
Miscellaneous fees and fines. (38) 
Jails. (39) 

Jail manufactures. (40) 
Convict receipts at Port Blair and Nicobars. 

(35) This division of the head " Law and Justice " into two distinct major heads should 
bo adopted in all bnt the published Finance and Revenue Accounts of the Government of 

(36) Process-servers' fees. 
Ameens* fees. 

Recoveries on account of pauper suits. 
Other items. 

(Fees on revenue processes of constraint go to this head, though the charge of serving the prooogg&s 
goes against Land Revenue. But process-foes under Madras Act II of 1861 go to Laud Rovcuue.) 

(37) Under this head should bo taken 

Fees of Provincial High Courts, Chief Court and Recorder's Court. 
(Miscellaneous receipts of High Courts may be included with their fees, though for those in Presi- 
dency towns a separate detailed bead is desirable.) 

Fees of Subordinate Civil Courts. 

Magisterial fines. 

Other items. 

All fines and confiscations (including excise confiscations and fines by a District 
Superintendent of Police acting magisterially) imposed and realised by Judicial 
officers and all fines and confiscations imposed by Revenue but realised by 
Judicial officers (if there bo any such cases), should bo taken to this head, though 
rewards go against the Revenue head of the Department, on whose prosecution 
the fine is imposed. 
(Pines levied under Aet V of 1861 on account of nuisances committed within the limits of a municipal!! j 

should bo credited on realisation to Municipal Funds. 80 also fines under the Indian Ports Act XII 

of 1878, should be credited to the account of the Port Fund concerned. 

(37a.) In Bombay the receipts are taken to an Excluded Local Fund.^ 

(38) Under this head should be taken cash receipts of record-rooms in offices which are 
charged to Law and Justice. 

Fees received by Government Offices under Act XXVI of 1881 for performing 
duties as notaries public. 

(39) Includes- 

(a) Hire of convicts. 

(b) Recoveries of transportation and Jail charges from Native States or Colonial 

(e) Miscellaneous. 

(40) Under this head should be credited the gross selling price of any articles manufac- 
tured in a jail or in a Thuggee school of industry and payment for work done in a jail, 
except at a jail press, the receipts of which are creditable to XXIII Stationery and 

Only actual receipts from tho public in cash, or receipts by transfer debit to some department no4 
classified under " Law and Justice," " Jails " may be credited under " Jail Manufactures/' and 
similarly only cash outlay may be debited. Tho same rule applies to receipts and charges under 
Stationery and Printing in the case of jail presses. 

It is not permissible to show anything as receipts under these heads*, which is brought in by debit to 
" Jails " or " Stationery." But if supplies are made by the manufacturing department of the jails 
for consumption in them, cither the raw material received and paid for should bo charged as supplies, 
or, if it has been charged for under " Manufactures," it should be transferred from that head to the 
sub-head " Supplies." 

These instructions do not prevent transfer* by debit and credit being mado in the admiuistwtivtf 
accounts of the jails. 





D. Receipts by Civil Departments eontd. 



(Marino Accounts for Imperial. 
Civil Accounts for Provincial ) 

Police supplied to railways, (41) 

Police supplied to municipal, cantonment, and 
town funds. (4*2) 

Police supplied to public departments, private 
companies and persons. 

Presidency Police. 

Recoveries on account of village police. (13) 

Cash receipts under the Arms Act. (44) 

Fees, fines, and forfeitures. (45) 

Superannuation receipts. (46) 

Miscellaneous. (47) 

Dockyard services and supplies to other depart- 
ments, private individuals, etc. (48) 

Hire of vessels. 

Sale proceeds of vessels and stores. 

Freight, passage, and tonnage. 

Registration and other fees. (49) 

Pilotage receipts. (50) 

Miscellaneous. (51) 

(4.1) See note 116, page 781. 

(42) Includes contributions on account of clothing, and any other recoveries on account 
of police supplied to M unicipilities, etc., which arc not taken by deduction from charges. 

(43) Includes village goungs in Burma. 

(44) For cash receipts realised by the Police Department. 

(45) Includes infanticide receipts, cattle pound receipts, steam-boiler inspection receipts, 
receipts on account of public conveyances under the Public Conveyance Act, and fees Cor 
licenses for storing petroleum, and any other fees levied for services controlled by the 
Inspector-General of Police. 

(46) Includes contributions for pensionary and absentee charges of police guards recover- 
ed from individuals and corporate bodies. 

(47) Includes any recoveries not taken by deduction from the charges, such as recoveries 
for clothing and recoveries from special police for supplies, such as provisions supplied to 
Chittagong Frontier Police. 

(48) Under this head should be taken 
Hire of docks, warp- boats, etc. 
Kent of cables. 

Hire of steamers. 

Wages and Miscellaneous. 

(49) Fees realised at the Shipping Office. 
Examination fees. 

Towage fees. 
Port fees. 

Port receipts. 
(This head is for receipts at Mutlah, False Point, and oth'or places where there is not a Po*t Fund.) 

(50) Pilotage receipts. 

Lead money for volunteers. 

(51) Deductions for mess money. 
Coast light dues. 

Fees on survey certificates granted to steam passenger vessels. 

(The salaries of the surveyors are paid by the Aecouutant-Gueal, Bombay,) 
Contributions to Life Boat establishments. 
Other items. 
Note.*- Percentage on Little Ba&ses' light-duos goes to Customs. 





D, Receipts by Civil Departments concld. 





Fees, Government Colleges, General. 

Fees, Government Colleges, Professional. 

Fees, Schools, General. *i Include receipts at 

Fees, Schools, Special. } Boarding- Schools. 

Contributions. (52) 

Income from endowments. (53) 

Miscellaneous. (51<) 

Medical School and College ees.(54a) 
Hospital receipts. (55) 
Lunatic Asylum receipts. (56) 
Medicines sold by civil surgeons. 
I ncome fron i en do \vm en ts , ( 5 3 ) 
Miscel Ian eous , (57) 

JSotanicai and other public garden receipts. 

Veterinary and Stallion receipts, (5S) 

Cinchona plantations. 

Receipts on account of experimental cultiva- 
tion. (59) 
Receipts on account of public exhibitions and 

Labour and Immigration 

Emigration fees. 

Inland Labour Transport fees. 

Exami ^dtiori fees. (00) 
Sale of stores arid materials (India). 
Miscellaneous. (6()a) 

(52) These are contributions fiom Native States, municipalities and private persona. 

(53) The capital value of the endowments should not appear in the awounts. 

(The intercut n-ali/ed on fiovoiu incut securities l'lniif?,nK t > endowments of ;in Edii< aiional or Mwhcal InsUtu- 
tionsbould bo shown undiTXll.lHThKKhT, and Incomu fiom other mjiiici'H, such as rent ol lands, etc , tjhould be 

(54) Includes the. nub-head* " Hale proceeds of bof kn," " Examination Fees," " Work- 
whop Receipts," and " Miswllaneons." 

(54a) The fees from schools and eolleges nhould be v.n'lcr separate detailed Leads. 

(55) Includes receipts from pajMiij? patients and Tjo.'k-l I - 411 ;1 receipts. 

(56) Payments for the maintenance ot non-pauper patients and the prooeeda of patients' 

(57) Includefi foes for cliernieal analysis. 

(58) Receipts. See Articles 432A 433. 

(59) The different experiments may be repi etscnted by detailed heads: Cotton, Silk, 
Tea, Cotton-gin, etc. 

(60) For fees in Examinations other than those coming under the heads of Law and 
Justice and Education. 

(60a) Includes birth, death and marriage registration fees under Act VI of 1886 
and Malabar marriage registration foos under Act IV of 1896. 






ATION, lli</rijiKD 





Subscriptions to tlie Military Fund. 
Subscriptions to the Military Orphan Fund. 
Subscriptions to the Medical Retiring Fund. 
Subscriptions under the Indian Civil Service 

Family Pension Regulations. 
Subscriptions to the Bengal Civil Fund. (61) 
Subscriptions to the Madras Civil Fund. 
Subscriptions to the Bombay Civil Fund. 
Family subscriptions of native members of the 

Indian Civil Service. 

Contributions for pensions and gratuities. (62) 
Recoveries on account of capitalized Marine 


Deductions for Marine Pension Fund. 
Stationery receipts. (63) 

Stationery supplied to the Berar Administra- 
tion (Bombay). 

Sales of Gazettes and other publications. 
Other press receipts. 
On capital transactions of Railway Companies in 

India (04) 
On Revenue Stores of Railway Companies in 

India. (04) 
On Advances in England on Capital Accounts to 

Railway Companies working State Railways 

in India. (64) 
On transactions with Her Majesty's Imperial 

Government : 

(a) Foreign Money Orders. 
(It) OUier transactions. 
On other Remittance transactions : 
(/) MiH'art/ Department. (65) 
(2) Public Works Department. 
(fl) Other transaction*. 

(61) To be divided into two detailed heads " Ordinary " and "Additional." 

(62) Kef mid of gratuity (Art. 665, Civil Service Regulations). 

Contributions of officers lent to Foreign Service of the first and second kinds. 
(Though the officers lent be Military officers in Civil employ, their contributions 
will Ktill be carried to this head). 

Contributions of persons employed by the Court of Wards. 
Annuity deductions of covenanted civilians lent to Native States, etc., for short 

Ordinary establishments pertaining to Foreign Service of the third kind should 
be charged direct to the General Revenue-, as a separate section or branch of the 
establishment to which it is attached and the recovery (including the actual cost 
ns well as the contribrtion for pension) should be treated as a Depaitmontal 
receipt if it cannot conveniently bo taken by deduction. 
(63} Snle-procoeds of stationery. 

tfale -proceeds of stationery boxes, etc. (This head is intended for the proceeds of 
stationery boxes sold by the Superintendent of Stationery. The sale-proceeds of 
boxes in which stationery is supplied from Central Stores should be credited to the 
head of account corresponding to the Department which sells the boxes and to 
XXV. Miscelloneous when the sales are effected l>y Departments for which there 
are no answering heads on the receipt si do of the account ) 
(f>l^ Tho transactions of each Company to be shown separately. 
(65) To be divided into two detailed head*. : 

" Military Remittances'' and " Othex Transactions." 





E. Miscellaneous co/i itf. 

. MISCELLANEOUS ' Gain by Exchange. (66) 
j Premium on bills. (67) 
Unclaimed deposits. (6S) 
Treasure trove. 
Unclaimed bills of exchange of more than three 

years' standing. (89) 
Lapsed military chetp.ies 
Sale proceeds of Durbar presents. (70) 
Sale of old stores and materials. 
Sales of land and houses, etc. 
Fees for Government audits. (71) 
Contributions, (72) 

Rates and taxes. 

Miscellaneous fees, fines, and forfeitures. (71) 
Percentages chargeable on European stores for 

Provincial and Local Funds, Construction of 

Railways and Irrigation Works, Native 

States, etc. (7-">) 
Extraordinary items. 
Pearl Fishery Receipts (Madras) . 

(66) On local transactions not affecting tho London Account 

(67) Includes premium on land revenue of one district paid in another, and payment 
by a branch batik for permission to take over a surplus which otherwise would bo removed by 
bills or specie remittance. 

(68) Value of unclaimed deposits must bo credited not after deduction of the refunds 
made during the year (See also note 166). Value of unclaimed currency notes should be* 
similarly credited under a separate detailed head under this minor head. 

(69) Lapsed transfer receipts, Civil Department. 

Ditto ditto, Military Department. 

(70) Receipts of special miss'ons, being commonly presents, should be taken to thin hul. 
When instructions are given to open a separate head for any mission, a separate detailed 
head will suffice. 

(71) Includes fees from Municipalities, Excluded Local Funds and Courts of Wards for 
audit of their accounts, commission on purchase, on sale, etc., of Government Securities and 
on Savings Bank Investments 

(72) This head is intended for contributions from Municipalities and Excluded Local 
Funds which are not made for any specific purpose, or which are made towards expenditure, 
charged to a major head for which there ia no corresponding receipt ht-ad, e. g., recoveries 
towards cost of Controlling and Account offices Kecoveries cost of only Account 
Office Establishments are taken to the head " Fees for Government audit**. " Contributions From 
Incorporated Local Funds pass through the adjusting head or by deduction from oxpendituio 
(see note 103 A) and should not be taken against any revenue head. 

(74) Marriage and burial fees. 

Feet* for registry of passports. 

Other items. (Naturalisation fees, fees for stamping weight* .and measures, etc., 
certificate fees,- Bom bay, fees for registering copyright and inspecting and copying declara- 

(76) Includes two detailed heads, viz. : 

(1) One per cent, chargeable on stores for Railways and Irrigation Works for Pr >viuo!al and Local 

Funds, and Native Mates, etc. 

(2; Two per fiflnt. for Agency and departmental charges onntores supplied to Pmia'dvL an.! LoouL 
fend*. Natiro fc tales, etc. 

t 2 





E.- Miscellaneous cout 
XXV. MISCELLANEOUS j Miscellaneous (70) 
contd. I 

H. Railways. 




Net (ra(fu- receipts. (77) 

Repayments of advaiicen of interest. 



L Irrigation 

Direct receipts. 

Portion of Land Revenue due to Irrigation. 

In charge of Public "Works Officers. 

ANJJ NAVIGA- j In chaise of Civil Officers, (78) 

(76) Cash reeovencs of service payments in previous years, 

(\V hen tho cliaiffCB have been ni?ainnt department* not having .in aiiswctmi? icuript head ) 
Beooveriea on accxmnt of law cliargt?s otlicr than those in pauper units. 
(When the charges ha\o been against depuitinruts not liaviu^ au aiibweriiig receipt head ) 

Fines and forfeitures in Revenue Coiuts. (In Bengal and Assam.) 

Sale of personal property of rebels. 

Toll fees on tho Khyber Road. 

Tax on Potash (India). 

Other items, tit-fi Instructions in Note 105, page 689. 

(Profits on note cumlatton g to " Interest, " coimnisHioii <>n Little Basseb' light dues to " Cu 

(77) Intended only for the Finance and Revenue Amounts. 

(78) From this head should DP deducted all refunds of collections during tho 
account. Refunds of celled ions of previous years should bo charged to ''43.- 




K. Buildings and Roads. 


In charge of Public Works Officers. (79) 
In charge of Civil Officers. (79) 

L. Receipts by Military Department. 
XXXIII. ARMY . . f Effective. 

1 ]S ! on -effective. 
Military Opera-lions in 

A. Direct Demands on the Revenue. 




Charges HI respect 
collection, tiz 


Revenue refunds t one Head for each major 

head under Principal Heads of Revenue. 
Inamdars and other "Tautens. 
Pensions in lien of Resumod landa. 
Malikana. (81) 

Miscellaneous Land Revenue Compensation. 
Opium Compensations. 
Salt Compensations. 
Kxeirio Compensations (SO) 
Customs Compensations. 
1V1 iscellancous (Compensations. 
Purchase of life pensions. 

Charges of District Administration (82) 

(79) Includes 


Ferry receipts. 


Sales of lands, houses, elr. 

Sales of produce. 

Sales of old materials. 

JbYes on masonry graves. 




Miscellaneous. (Recoveries oC over-payments m past, years, i-eoolpts irom 

staging bungalows and encamping grounds, oto., and sale proceeds of grass and 

fruit in cemeteries.) 

(80) Compensation for the abolition of rights in connection with Abkari Revenue should 
be taken under this head. 

(81) Allowances to excluded proprietors, 

(82) The following should bo separate sub-heads : 

(a) General Establishments [meaning the chaigcs not coming undor any other sub- 
head, which arc divided in moieties (in Madras, four- fifths and one-fifth) be- 
tween this head and Law and Justice. The charges will be stated at their full 
amount and then the transferred portion deducted.] 

(6) Sub-divisional Establishments (including Tehsildars, Sub-Deputy Collectors and 
their Establishments). If their contingencies are also separately brought to 
book, then they should be under this separate sub-head ; but if they are not 
separately posted, but lumped with those of the district generally, then it is 
not worth while separating them. 




. Direct Demands on the Revenue 

3. LAND HE VENUE contd. 

Management of Government estates. (83) 
Charges on account of land revenue collections. 


Charges on account of fishery collections. 
Survey ard Settlement (85) 
Land Records and Agriculture. (8G) 
Charges on account of encumbered estate*. 
Jnam Commissioner (Madras). 
Allowances to District and Village Officers. 

(<?) Partition Establishment. 

(d) Process-serving Establishment. 

(e) Record- room (or copy-making) Establishment. 
(/) Wards' Estates Establishment. 

(And any others against which special receipts are received ) 

(g) JCannngoe Establishments (including Patwaris and Revenue Inspectors in 
Central Provinces, Bombay, and Madras) show supervising Kanungoes sepa- 

(Charges for acquiring old ami Foreign coins under the Indian Treasure Trove Act should l? dealt with as 
ontiugont charges of the treasury ) 

(83) Government Estates aro estates of which the rental temporarily or permanently 
belongs to Government. There should be three sub-heads- 

(0) Collection of Revenue. 

(1) Outlay on Improvement. 
(c) Cost of Settlement. 

Where commission is j5aid on the collection of routs of Government estates, it should be 
charged to (a) under this head, and not to charges on account of Land Kuvonuo 

The survey and settlement of a permanent estate, if done t\,<* an isolated business, and 
not a part of a general arrangement for survey and settlement, should bo charged to (c) under 
this head. 

(84) Commission on Land Revenue Collections. 

Ditto on Land Capitation Tax. 
Ditto on IIou,e Tax. 
Percentage allowed as remuneration to village officers (Bombay). 

(85) The sub-heads are 
(a) Controlling office. 

(Z>) Other head-quarter establishments. 

(*) Survey and settlement parties (meaning officers of the Revenue Department). 

(d) Professional survey parties. (If these are pal-ties of the Survey of India, their 
charges inusst not bo directly brought to account, but through the Comptroller, 
India Treasuries, except the chaiges of the parties employed on the JBehar 
Cadastral Survey, which are adjusted by the Accountant General, Bengal, 

(*) Cost of Cadastral maps. 

(f) Extra departmental mapping. 

(86) This includes the charges of the department created for the maintenance of tho 
record of survey, but dealt with indifferent provinces under different names. It should bo 
divided into two sub-heads " Superintendence " and " District charges," All Patwari and 
JCanangoe charges should be shown under the latter head (except in Bengal), 






5. SALT 

A. Direct Demands on the Revenue -coned. 

f Superintendence. 
, \ Opium Factory. 

Behar j D | gtrict staff . J 

C Payments to Cultivators. 

Opium Factory. 
District Staff. 
Payments to Cultivators. 
Opium Miscellaneous Charges in Calcutta. 
Other Opium Agencies and JLstablishmcnts. 

Salaries, establishments and contingencies. 
Salt purchase and freight. 
Preventive establishments. 
Charges for treaty provision of stilt, 




Superintendence. (87) 

Charges lor the sale of General Stamps. 

Charges 011 sale of Court-i'ees Stamps. 

Discount on plain paper. 

Stamp paper supplied from Central Stores. 

Superintendence . 
Presidency Establishment. 
District Executive Establishment. (88) 

Loss by dryage and wastage of opium. 
Portion of the combined Salt and Excise Estab- 
lishments. (88A) 

Collection of rates and cesses. 

(87) The following sub-heads should bo distinct : 
(a) Piesidency Executive Establishment. 

(1>) District Establishments. 

(88) Includes Inspection and Prevention. 

(88A) For tho Combined Establishment in Madras 

1 Salt purchase and freight" 

,_ JUU V/OIUUlllCU. JLilHtltUlltSUJJlCllV 111 J.U.UIUHIB Uttxu ^/iiivtinraw C.MU. .L.V.|,IIU 

and " Charges for petty construction and repairs on account of Excise Liconsoa " 
are taken wholly td 5 Salt, tho other charges being taken in tho proportion 
of f to Salt aud |- to Excise. 





A. Direct Demands on the Revenue ronc 

9. CiiSTOMS 

1 1 .FOREST , 

(( ivil, Departmental ) 



l'i t i Customs, salaries, establishment and con- 

*. (89) 
Customs, salaries, establishment and COP- 

| Miscellaneous. 

, Collection of income Tax. 

j Collection of License Tax: (Pandhari ) 

i General Direction. 

A. Conservancy and works. ^90) 

B. Kslabhshinents. 

District charges. 

B. Interest. 
At 4] jer cent. 

Interest on H per cent Loan for Indore State 

Hail way. 

At 7*. sterling per cent. 
Interest on Transfer Loan of 1879, 7*. per 

rent, portion. 
At 4 per c,ent. 
Interest on 4 per cent Loan of Maharajah 

Scindia Cor State I? ail way. 
Interest on 4< per cent 'rwalior Loan of 18S7. 
Interest on 4 per cent. Rain pur Loan. 

(89) The charges of each principal port should bo stated under a separate &ub-hcad. 

(90) Whoro them are more than one circle, each circle hlumld he a separate sub-head. 
Tho detailed heads arc 

(A) Conservancy and works 

Timber and other produce i amoved from the forests ^y Government agency. 

Timber and other produce removed from tho forest B by consumers or purchasers. 

Confiscated drift and waif wood. 

.Revenue from foreits not, managed by (lo\ eminent 

Kent of leased forests and payments to shareholders in forests managed by 

Live and dead stork. 
Communications and buildings. 
Demarcation, improvement, and extension of forests. 

(B) Establishments 





B. I nterest roii^. 

13. INTEREST ON Onm- ' At 3^ per cent. 
NABY DEBT. eontlJ 

j Interest on 3j per cent Loan of 1S42-13 

Loan of 1*51-5;). 

Loan of 1SG5. 
Loan of IH7SI. 

At 3 ppr cvnt 
Interest on 3 

cent. Loan of 18M-U7. 

Other Item* 
Interest on Provincial Debenture Tjoans. (91) 


Interest on Provincial Advance and Loan 

Interest on Government of India Stock Notes. 
I Interest on Tom porary LoaiiB. (9. k J) 
{ Discount on Loans. 

(91) Naqpur-Raipvr Railway Men I me loan (Ceilrsil Province^. 
G/iazit>ur-J)ildarnagar Railway debenture loan (North-Wehtern Provinces). 
Cawnpore Farukhabail Railway debenture loan (North-Western Provinecn) 
Mathura-IIathras Light Jtallwuy dehenfure loan (North- Wcsti rn Pr< vincos) 
Cawnpore Achneyra Railway dehtnfnre loan (North- Western Provinces). 
Cawnpore-Achneyia Section of li M, Haih\ay (Nortli-Western Provinces), 

(92) This head is for arrcur interest on ac-ount of Ilio following expired loans . 

M per cent Loan of 18 f >l-iw) 
4 )f Loan of JH21- B 

Kc.lucoil 4 pcr'ont loan of 1881 

4 per rent tr.insf,r lean of 22nd Apnl 1851 

44 .. loan of ]K7o 

4i ',', ',', 1S7. 

Interest on 4 per cent Loan of 15.12-31 

4 pei'rent fraiwfi-r (< onvoliilatnl) Loan of 1st May H8r> 
4 .. (Ke<]nccrl) Loan of 187 
4 ^ A 'V , PromiHHOry Notcn for My H oro Family 
on Eat Ind l an Railway Commuted Stock 
3t percent Loan uf 18VJ-51 

(93) Temporary detailed heads sliould bo opened as occasion reqniiea 



MA JOE llBADfl. 


B. Interest contd. 


Special Loans 

Interest on Loans from the late King of 

Interest on Loans from Rajah Kalisunker 

Interest on Book Debt Loan on account of 

Madlio llao. 

Interest on Kducational Funds. 
Interest on Charitable Funds. 
Interest on other Loans. (9 1) 

Treasury Notes of Set vice and other Funds 
Interest on Treasury Notes on account of 

RoldierV Savings Bank Deposits. 
Interest on Tieasury Notea on account of the 

llhonsla and other Nag-pore Temples. 
Interest at I per cent, on Madras non- trans- 
ferable Treasury Notes. 

Deposits of Service Funds bearing inter* sis (05) 

Interest on Uncovenanted Service Family 
Pension Fund. 

Interest on Madras Military Assistant 

Surgeons' Fund. 
Savings Hank Dtposifs ( ( .)">) 

Interest on Presidency Savings Bank De- 

Interest on Post Office Savings Bank De- 

Interest on deposits in State Railway Pro- 
vident Institutions. 

Interest on Soldiers' deposits in Savings 

Interest on Civil Engineers' Provident Fund. 

Literest on Forest Officers* Provjjdgnt_yun_(l. ' 

Interest on Postal Insurance and Life Annuity 

(91) Pel ailed heads should be provided for 

Interest on 8 per cent, perpetual loan (Madras). 

Interest on G ,. 

Interest on Kollah Singana Chctty's Choultno endowment (Madias). 

Interest on deposits of tho Monegar Choultrie (Madras). 

Interest on charitable endowments of Native Chiefs (North-Western Provinces). 
(95) Interest on Savings Banks Deposits and Special Savings Bank Accounts is adjusted 
in closing the accounts of the year. Interest on Service Funds should, as far as possible, ( be 
also adjusted to the Service Head in the last month of the year, and if it is necessary to give 
credit to tho Fund Account in any other month, it should be done by debit to " Interest 
Suspense Account " under " Unfunded Debt." 




Mis on HEAPS. 


Postal Ace-mints, except " District Post 
c barges," which w Civil 

B. I ntcrest cqnc Id. 
Special Savings Bank Accounts (05) (06) 

Interest. on General Family Pension Fund. 
Interest on Hindu Family Annuity Kund. 
Interest on Bengal Christian Family Pension 

Interest on Bombay I In covenanted Service 

Fund, Lii'e Assurance H ranch. 
Interest on Miscellaneous Accounts, (97) 

C. Post Office, Telegraph, and Mint. 
15. Post OFFICE . . Direction. 

Office of Account and Audit. 

Prebidency and District Oliices 

Conveyance of mails. 

Discount on sale of postage stamps. 

District Post charges. 

Stationery and Printing. 

Post Office Miscellaneous. 



Indian Telegraphs 

Capital Account. 

Revenue Account. 

Indo-Kuropean Telegraph Persian Gulf sec- 
Capital Account, 
Revenue Account. 
Indo-European Telegraph Perbian section 

Capital Account. 

Revenue Account. 

Indo-European Telegraph in other departments. 
Mint and Assay Master's establishment and 

contingencies. (98) 
Loss on coinage. (99) 




f r P , rivat m anaomcnt"wl.ich aro^rinittod" lo" 
/n, vin g Bank rati's of interest. 

foll(in wi! be takon n 


Wn 1 r o( f in g w e taon nndw thin Lead. On Bail way Fund* - On IVparlmo 
rinoandC.uarantoolunds.-.OTi D..!,it Bank B tt Inn,-On if. vcnuo ttufuiidd-Oii C 
P ' nLaW W*- *<* Account, 

Direction and establishment. 
Operative establishment. 
Assay establishment. 


^ for ****& Bhould be first credited in tho 

... r ' b inimc <l^tely passed on to the Bnl n Department, 
1tsl ^ ullio ? l> **-. Ke. Iper tola. The difEercnce should bo 
aa loss of weight on re-coinage of old coin. 




C. Post Office, Telegraph, and Mint conoid. 

17. MINT contd. 

Loss of copper coinage. 

Purchase of local stores. 
D. Salaries and Expenses of Civil Departments. 

18. CiENRRAi, ADMINISTKA- Salaries of the Governor General, Governors, 

Lieutenant- Governors, andChief Commissioners. 
Staff and household of the Governor General, 

Governors, Lieutenant- Governors, and Chifif 


Expenditure from contract allowance. 
Durbar Fund. (100) 
Tour expenses. (lo 1 ) f 
Executive Council. 
Legislative Council. 
Civil Secretariats (102) 
Military Secretariat. 
Public Works Secretariat . 
Commissioner in Sind. 
Board of Revenue, Financial Commissioner, and 

Establishments . 

Financial Commissioner's Settlement Secretariat. 
| Commissioners. (103) 
i Civil Offices of Account and Audit. (103c/) 
Public Works Office of Account and Audit 

(100) For the pay of the office establishment of the Private Secretary, native doctor and 
dispensary servants and others ; pension to retired clerks and servants; cost of lighting, cloth- 
ing, and miscellaneous expense* of the Governor General's household; extra pay to band and 
hatta to servants, office rent, etc,, while absent from Calcutta on tour ; menagerie, and other 
expenses at Barackpore Park, etc. . 1,11 

(101) The general head " Tour Expenses " is meant for charges of the head of the 
administration, only, and (a separate sub-head) the expenses and allowances of the oflicerM 
accompanying him on a tour, not being a journey to or from a hill station. 

The travelling, deputation and other allowances of establishments accompanying the 
Government to a hill station, should be shewn under a separate detailed Lead " Hill Journey 
Allowances " under " Allowances " and all other charges connected therewith such as cost of 
moving records, etc., under the detailed head "Hill Journey Charges " under "Contingencies" 
of tho department performing tho journey. 

Official postage should not bo charged to tour expenses. 

Charges for wear and tear of tents supplied by the Quarter Master General fo/ tho tour 
of tho Governor General should be taken under the detailed head " Purchase and Kepairs of 
tents and camp furniture " Keop of elephants, including those of the Commissariat employed 
on a Chief Commissioner's tour, should be charged to tho detailed head " Other Carriage 

(When elephants arc lent to a Civil Department, a last-pay cortifl-ato from tho Executive Commissariat 
Officer should bo sent in support of the first charge made iu the Civil Department on account of 

(102) The charges of different Departments of a Secretariat should, if possible, be shown 
separately. Translators' Department should be an additional sub-head. 

(103) When Additional Commissioners are employed only on judicial work, their pay and 
all other charges should bo taken under " Law and .Justice," Civil and Sessions Judges. 

(108a) Proportionate share of tho cost of account and axidit office, including contribution 
for pension, etc., chargeable to Incorporated Local Funds for tho audit of their accounts, 
should be debited to this head in the local section of the accounts by deduction from the 
Provincial charges. The same course should be followed regarding the cost of establishments 
maintained for the work of Incorporated Local Funds in Commissioners' and Collectors* offices, 
if the recoveries on account of these charges can bo separated, but if their recoveries on their 
account and on account of the audit office staff cannot be separately ascertained, then the 
recoveries should be passed through the adjusting head " Contribution between Provincial 
and Local." 



D. Salaries and Expenses of Civil Departments contd. 


TION - contd 

R esor ve Treasu ry . 

Currency Department 


Allowance to Presidency Hanks. 
General Establishment of Local Funds 

j Inspector-General of Stamps, Ue^-istration and 
Excise, etc., N.-W Province*!, Bombay, 
Punjab, Central Provinces, and Assam. 

Iliti'h Court and Chief Court (Punjab). (105) 
Recorder's Court, Burma. 

Law Officers. (HW) 

(104) See noto under the corresponding major head of receipt. 

(105) The sub -heads are 


Registrar, Original Side (including the regiihu establishment, and Hint employed 

in attending the Benches. Copying establishment to he separately shown.) 
Comimnsioner for taking Accounts and Taxing Mattel. 
Clerk of Insolvency. 
Clerk of the Crown. 
Official Assignee. 
Official Receiver 

Translators (Original Side). 
Registrar, Appellate Side (.is ahove) 
Translators (Appellate Side). 
Copyist establishment (Bengal). 

These sub-heads are for the distribution of salaries and establishment only. Contingent 
charges should bo separately stated when they can be HO asieitaincd. 

(106) The sub-heads are 

(i) English Law officers (* P., Advocate (jcnural, Standing Counsel, Solicitor to 


(ii) Legal Remembrancer and High Couit Pleaders, 
(iii) Mofussil establishment. 

The charges for conducting civil suits are taken among Collectors' Contingencies if 
managed by the Collector ; but so far as they consist of pleaders' fees, they should go under 
this head. 

Fees to pleaders in pauper suits should be taken under tins head (as well as other money 
charges in pauper suits, such as advances for batta to witmsscs, the recoveries being credited 
to Court-fees realized in cash). 

Fees paid directly by Treasury Officers to pleaders conducting criminal cases should be 
taken against the detailed head " Law Charges" tinder Contingencies of Law officers, and not 
against the Department employing the pleadeis 

(Advance for civil suits should bo finally < hargM oil' aganiht tlic Department receiving them ) 





D.~Salaries and Expenses of Civil Departments contd, 


Courts of Law contd. 
Administrator General. 
Coroner's Court. 
Presidency Magistrate's Court 
Judicial Commissioner. 
Civil and Sessions Courts. (107) 
Courts of Small Causes. (108) 
Criminal Courts. (109) 
Pleaderehip examination charges. 

(107) The following should bo sub-heads : 

(a) District and Sessions ^ Judges. (It is the Divisional Judges who, in the 

Pun jab, come under this head.) 
(6) District Judges (Punjab, only). 

City Civil Court (Madras). 
(0) Subordinate Judges, 

(d) Moonsiffs. (Includes purely Civil Tohsildars in Central Provinces.) 

(e) Dcccan Agricultural Relief Courts. 

If the contingent charges are not at present separately posted, then the- 
division of sub-heads may bo confined to the salaries and establishment, 
the contingencies being all takon together. 

C/0 Process-serving establishment. 

(g) Record-room and copyist establishment (if separately organised.) 

Reasonable expenses may be allowed by a Judge to a Government servant giving evidence 
in a criminal case, and will be charged against the detailed head "Diet allowances to wit- 
nesses " under Civil.and Sessions Courts, not against the Department to which the witness 

(108) Presidency Court to bo shown as a separate sub-head. 

The Small Cause establishment of a Subordinate Judge exorcising Small Cause powers lo- 
be shown, not here, but on a separate detailed head under Subordinate Judges. 

(109) Follow division of Collectors' establishment as far as there prescribed. 




D. Salaries and Expenses of Civil Departments contd, 
Jails. (110) 



(110) The sub-head and detailed heads are as follows : 

Sub-heads N<>. 1 to 10 aro prescribed .for the Jail administrative returns. Sub- 
head No. 11 will not appear in those returns. 

1. Establishment to be sub-divided again into the following detailed heads : 

(a) Superintendent, (6) Jailors and Deputy and Assistant Jailors, (c) Clerical, Edu- 
cational and Mechanical establishment, (d) Warder establishment, (e) Menial 
and other establishment, and (f) Medical establishment. 

2. Dietary charge* to include (a) Rations, (b\ Miscellaneous dietary charges, (c) Garden 

and Agricultural expenses, (d) Proportionate share of dairy expenses. 

3. Hospital charges to include, (a) Sick diet and extras for patients, (6) Cost of extra 

or special ^diet, etc., for prisoners who are in weak health, but not in hospital, 
(0) Medicines and Hospital equipment, and (d) Proportionate share of dairy 

4. Clothing and Bedding of Prisoners. 

6. Sanitation charg es to include (a) Conservancy, washing and. purifying, (&) Charges 

for water-supply, and (c) Extraordinary charges. 

C. Charges for moving prisoners to include (a) Transfer charges and road subsistence 
of convicts and (6) Transportation charges. 

7. Misctileneout services and supplies to include (a) Lighting, (6) Disciplinary 

charges, (c)Uniform and equipment of warders, (d) Howards for recapture and 
service, (e) Execution charges, and (/) Other miscellaneous services and supplies. 

8. Travelling Allowances. 

9. Contingent charge* with the following detailed heads : 

(a) Rents. Rates and Taxes, (6) Service postage, (c) Telegraph and Telephone charges, 
(d) Current oflfico expenses, (e) Office furniture, and (f) Registers and Sta- 

10. Extr&vrdinary charges for Live Stock and Tools and Plant to include the 

following : 

(a) Conservancy and Water-snpply Dead Stock, (6) Dietary Dead Stock, (c) 
Hospital Dead Stock, (d) Garden and agricultural plant, (e) Lighting Dead 
Stock, (f) Disciplinary Stock, (q) Arms and accoutrements, (h) Dairy Live 
Stocks and plant, (t) Draught cattle, and (/) Other Miscellaneous Dead Stock. 

11. Charges for Police Custody ,* to appear under " Lock-ups " only, and to exhibit 

all charges for dieting prisoners in lock-ups, kajats or havalata or in custody in 
Magistrate's Camps and those for conveyance of under-trial prisoners. 

Tie sub-heads numbered 1 to 10 should be adopted in all Provinces, and, if it is found 
more convenient, a separate tub-head may also be opened for dairy expenses which are in the 
administrative accounts split up between dietary charges and hospital charges ; as these 
charges are to be divided in a fixed proportion between the two sub-heads mentioned, there 
will bo no difficulty in effecting an agreement between the administrative and finance accounts 
even though they be shown under a separate sub-head in the latter, while it may be found most 
convenient to show the actual charges as incurred under a single head, and to split up only 
the annual total in the fixed proportion. 

The detailed heads under sub-heads 2 to 10 may be amalgamated at the discretion of the 
Account Officer, provided that (with th exception mentioned above) there be no cross sub- 
division and that each detailed head adopted includes the whole of the charges falling under 
the several administrative detailed heads combined under it. 

Under t (2) to (11), a distinction should be made between Presidency Jails, Central Jails, 
District Jails, Lock-ups, Convict Camps and Reformatory Schools and settlement, if any. 
Under Supplies and Services the number of prisoners estimated for should be stated. The head, 
Convict Camps, is only intended for quiti-permanent camps, e.g., where a large body of 
prisoners is employed at a distance from a Central Jail on some irrigation work ; the charges 
tor a temporary camp during a sickly season should not be taken to it, 




D.~ Salaries and Expenses of Civil Departments co 

JAILS contd. 


Jail Manufactures. (Ill) 

Convict charges at Port Blair and Nicobars. 

Convict charges in the Straits Settlements. 


Presidency Police. (112) 


District Executive Force. (I IS) 

Municipal and Cantonment Police. (114) 

Village Police. 

Special Police. (115) 

(111) This head should . include all charges of convict labour, except Press charges 
(including cost of machinery, outlay in paper, ink, and other supplies and expense of main- 
tenance) which are dobitable to the grant for Stationery and Printing. 

(112) The sub -heads are- 
Superintendence (these charges should not be mixed up with Provincial Police.) 
Municipal Police (in Calcutta, the entry is a lump sum, being the contribution 

paid. In Bombay, the charge must be stated in the usual detail, and the Muni- 
cipal contribution deducted.) 

Biver, Harbour, or Marine Police. 

Salt Police. 

Dockyard Police. 

Guards for public buildings, etc. (paid by Government.) 

Special Police (charged for to parties concerned). 

Hospital charges (see under Jails). 

(113) The sub-heads should be 

DisTBJCT POLICB Salaries. 

Police Force. 
Mounted Police. 
Clerical Establishment. 

Hospital charges (see under Jails). 
Supplies and Services. 

OTHER POLICE Such of the above heads as may be applicable. 

Against " Police Force " each grade should be shown separately in the estimate*, though 
in the Accounts it will be sufficient to show separately only each class or designation. 

The " Clerical Establishment " should include only clerks, etc., who are not regularly 
enlisted members of the Force ; all enlisted members should be shown against " Police 

Under " Other Police " should be shown Police entertained as part of the District Force, 
but for a special purpose as Salt or Excise Police, Preventive Police, and Municipal and 
Cantonment Police, if they form a separate part of the Force and are wholly paid for by 
Government. The charges for ach class should be distinguished. 

Coat of escorts, (i.e. t their way charges, not their allowances) should be a sub-head under 
Supplies and Services. 

(114) This head is intended for Municipal or Cantonment Police, if they form a separate 
part of the Force and if the Municipality or Cantonment repays the Government wholly or 

(115) This minor head is intended to show the cost of Police Forces which are levied for 
special purposes and organized on a system different from the regular District Force. The 
Chittagong Frontier Police and the Assam Frontier Police are properly here jrtiown, So also 

the Punjab, " Border Police,'* " """" ~ - - - - - 

quartered on, or retained for, 

Felice " for the purpose ol 
Presidency or District Police. 





D. Salaries and Expenses of Civil Departments contd. 

&0. POLICE contd. 


Marine accounts, except proyincial which 
i Civil. 

Railway Police. (116) 

Thuggee and Dacoity. 

Cattle pounds. (117) 

Steam-boiler inspection establishments; 



1. General Supervision and Accounts. (118) 

2. Marine Survey Establishment. (1 1 8) 

3 . Miscellaneous shore establishments. (110)" / 

4. Dockyards. (118) 

5. Salaries and allowances of officers and mem 

afloat. (119; 

6. Victualling of officers and men afloat. (119) 

7. Purchase of Marine Stores and Coal for tho 

buildings, repairs and outfit of ships and 
vessels. (119) (120) 

(116) Railway Polioe. A sub-head for each Railway* 

Charges for watch and ward, on State Railways managed by Government, should bo 
treated as charges of the Railway and not debited to Police. On such Railways the cont of 
Police guards supplied by the Police Department, at tho request of the Railway Authorities* 
for the performance of duties which might be arianged for by the Railway Authorities, and 
are not part of the ordinary functions of the police, should also be charged to the Railway. 

In the case of Guaranteed Railways and State Railways managed by Companies under 
contract, the term " Police," the cost of which is shared jointly by the Company and the 
Government, refers to the entire force, including supervision, whether kept for the mainten- 
ance of law and order or for the following duties of watch and ward :* 

(1) Watching of passenger trains at stations. 

(2) Watch and ward of 

a) Goods sheds. 

b] Goods 'Trains at stations. 
l c) Brake and Luggage vans. 

d) Railway offices and buildings (but not including Railway cemeteries). 

3) Reporting to Railway authorities all breaches of the Company's bye-laws. 

Government is not chargeable with any portion of the cost of the force employed for any- 
other watch and ward duties, such for instance as the watching of fuel delivered within the 
Railway boundary and escorting of pay clerks. 

Some of these Railways have to pay ^ of the cost, and in these cases thcro is diversity 
of practice. Sometimes (a) the Railway pays tho whole and recovers from Government, some- 
times (b) Government pays the whole and recovers from the Railway, and sometimes (c) each 
pay their share direct. 

In cases (a) and (c) let the heading express " three-tenths of the charge." In case (6) 
take first the " entire charge " and let the Railway Company s contribution come in by 
deduction, so that^ each sub-head may always show the exact charge borne by Government. 
There Is no objection of course to keeping the receipts on the revenue side and adjusting by 
deduction from expenditure at the end of the year. 

All charges on account of rent of quarters or house allowance granted to Police staff 
entertained for the maintenance of law and order on State Railways open to traffic should 
with effect from 1st April 1895 be debited to the Civil Department. 

The whole of the recoveries from Railway Companies including contributions for leave 
and pension and cost of stationery should be adjusted by dedtfction from the charges under, 
this head. 

(117) Includes charges for contributions out of Pound receipts to Municipalities. 

(118) Belong to the Marine and not to the Civil Estimates. 

(119) These heads relate to vessels, and In them each ship_ should be shown separately , 
tmt if there are many and small ones a group may be made. The vessels should be described 
BO as to indicate their use, " Pilot vessel," " Steam Tusr, * etc. 

(120) May be devided into sub -heads : 

(a) Buildings, Repairs and outfit (material). ' 
(*) Ditto ditto (persoiinol;, 

(c) Coal. 





D. Salaries and Expenses of Civil Departments 

2 1. MABINE contd. 


8. Purchase and hire of ships and vessels. 

9. Pilotage, and Pilot Establishments. (122) 

10. Marine Establishments, Provincial. (123) 

11. Subsidies to steam-boat companies. (124) 

12. Miscellaneous 

Survey of Seaport towns (Burma). 
Other M iscellaneous charges. 

13. State Yacht Establishment. (125) 
i4>. Light-houses and light- ships, 

15. Refunds. 

University. (126) 



Government Colleges, General. (127) 

Government Colleges, Professional. (128) 

Government Schools, General. (129) 

(121) There should be separate sub-heads for " Purchase " and " Hire." 

(122) The charges should not include those of vessels which are provided for aboye . 

(128) Includes 

Port Officer's Department. 

Marine Court. 

Shipping Master. 

Charges for Survey of steam vessels. 

(124) The particular line or service should be stated in the description of each charge. 

(125) Includes the pay of the crew and establishment of any vessel kept up for the use of 
tho head of the Government, and also the hire of any which may be chartered for his special use . 

(126) Under this head will he shown all expenditure incurred directly by Government on 
account of Universities, such as an annual fixed grant to a University. 

(127) Includes Arts Colleges, English and Oriental, which should be distinguished. 

(128) Includes 
Law Colleges. 

Engineering or Science Colleges. 
ColWes of Agriculture. 
Training Colleges. 

(129) Includes 

Secondary Schools for Boys and Girls (English and Vernacular). 7 Include Boarding 
Primary Schools for Boys and Girls. ) Schools. 

A lump sum paid to a Municipality or a local body, towards their general expenditure 
on schools, should be classed as expenditure on schools (i.e., under " Government 
Schools, " which, fh this sense, merely means '* Public Schools ") and not as 
" grants-in-aid." Such payments are ordinarily the result of arrangements with 
local bodies, about the distribution of ohargos, which do not affect the form of 
the management of the schools. The payments may be placed in a sub -head of 
" Payments in support of Municipal or Local Schools." 
Tho Burma and Bombay grant* are mostly of thi kind* 





D. -Salaries and Expenses of Civil Departments eonfd. 



Government Schools, Special. (180) 
Grants-in-aid. (131) 
Scholarships. (182) 
Miscellaneous. (133) 

Ecclesiastical Establishments. (184) 

Cemetery Establishment. 

Miscellaneous ecclesiastical charges. (135) 

Include Boarding Schools, 

(130) Includes 

Training Schools. 

Schools of Art. 

Law Schools. 

Engineering and Surveying Schools. 

Industrial Schools. 

Agricultural Schools. 

Other Schools, such as Madrassas, ^ 

(181) A grant-in-aid means a payment made in respect of a particular school under certain 
conditions as to efficiency. The head includes 

Grant-in-aid to local Colleges and Schools.! Under each of these heads payments to 

Payments hy result?. Colleges, General and Professional 

Grants towards buildings. ) and Secondary, Primary and Special 

Grants for furniture and apparatus, other [ Schools, should be shown separately. 

grants. J 

(132) In Arts Colleges. 

In Professional Colleges. 
In Secondary Schools. 
In Primary Schools. 

In Special Schools other than Training Schools. 
(13 S) Includes 

Grants to Educational Syndicate (Burma). 

Grants for the encouragement of Literature. 

Government Book Deptt. 

Registration of Books. 

Printing of Books. 

Examination charges. 

Grants to the School Book Society. 

Text Book Committee. 


NOTB.- Expenditure on prizes should form part of tha ortioary expwdltnr* f th JniUtution 
giveu, and need not be separately showa in th e accounts. 

In whUh th* 
* * 

(134) Includes 

(1) Church of England. 

(2) Scotland. 

(3) Rome. 

(4) Other Churches. 

Under each o which should be sub-heads of " Salaries," "Establishment,' ' " Allow- 

ances " and " Contingencies." 
Capitation allowances should be shown separately from Salary and BsUbliahmtwt 

Charges under the head of " Allowances." 

(135) Allowances for statistical returns should be classified under thi$ head, 




O Salaries and Expenses of Civil Departments eontd. 

), MtfDICAL 


Medical Establishment. (156) 
Hospitals and Dispensaries. (137) 
Sanitation and Vaccination. (188) 
Grants for medical purposes. 
Medical School and College. (139) 
Lunatic Asylum. 
Special Hospitals. 
Chemical Examiner. (140) 

Political Agents, (141) 
Charges on North- West Frontier. 
Political Subsidies, 

Entertainment of Envoys and Chiefs. 
Durbar Presents and Allowances to Vakeels, 

Refugees and State Prisoners. 
Special Political Expenditure. (142) 
Charges for organizing Imperial Service Troopi. 
Miscellaneous. (143) 

(13o) The bub-heads are : (1) Superintendence (i.e., Surgeon-General or Inspector-General 
of Civil Hospitals, with his establishment and contingent charges) ; (2) District Medical Officer 
(including Assistants and Establishment) ; Subordinate Medical Officers attached to districts or 
sub- divisions, or similar general duties and not drawing salary as part of a Hospital Staff 
should be here shown ; (3) Reserve Medical Subordinates, 

NoTB.-The additional allowances which Surgeons tret should be shown under the appropriate head of Jail* 
(that is, as Salaries if iu charge, and as Hospital charges if ouly in Medical charge), Lunatic Asylums, aud 

Medical Schools . 

(137) Divide into four sub-heads : (1) Presidency Hospitals and Dispensaries. These 
include Sealdah and Howrah in the case of Bengal. In setting forth the principal staff of 
Surgeons-Major and Surgeons and House Surgeons give them in order of hospitals, and name 
the hospitals. (2) Mofussil Hospitals and Dispensaries, (3) Grants to Hospitals and Dispen- 
saries. (4) Other charges. 

(138) The Executive Staff must bo separated from the Clerical. Where there is no separate 
Sanitary Commissioner, the salary will come under Medical Establishment Superintendence. 

(139) Medical College and School. Two sub-heads: (1) Medical College ; (2) Medical 
Schools. The first group of details under Medical College should show the Professorial Staff. 
They should not come under Medical Establishment or under Hospitals and Dispensaries. 

(140) Show the full salary of the Chemical Examiner under this head, and not as Professor 
of Chemistry. 

(141) This is meant for regularly appointed officers and offices of the Political Department 
and not for casual charges. There should be a sub-head for every important Agency or Residency, 
c.ff., in Bombay, one for Aden, one for 1 'aroda, and so on, and the smaller ones might be grouped 
Special establishments, if any, for Law and Justice or for Jails, or for Police, should be shown 
in their sub-head in separate details. 

(142) This is intended to provide for special and occasional charges which sometimes occur 
under this head, e.g , the Bawal PindiDurbar. These should of course be named. Nothing 
should be taken to this head without special instructions from the Comptroller General. 

(143) The cost of the Toll Establishment at theKhyber Pass should be entered here under 
separate detailed head. 





D. Salaries and Expenses of Civil Departments *?/ 


Survey of India. 
Botanical Survey, 
Geological Survey and Museums. 
Exploration of petroleum, coal, and minerals. 
Meteorological Department. 
Archaeological Department. 
Reporter of Economic Products (India), 
Central Museum. * 

Provincial Museums. (144) 
Imperial Institute. 
Public Observatories. 
Special astronomical observations. 
Donations to Scientific Societies. (145) 


Experimental Cultivation. (146) 
Cinchona plantations. 
Public Exhibitions and Fairs. (147) 
Veterinary and Stallion Charges. (148) 
Botanical and other public garden*, (149) 

Labour and Emigration 

Inland Labour Transport* 
Colonization and Immigration, 
Inspector of Factories. 

(144) To Include donations. > 

(145) The name of each Society should be shown in tho Estimates. 

S 46; Includes the following sub-heads: " Experimental Farms," which are permanent 
shmenta, " Agricultural Experiments," for which each Government assigns a small 
grant each year, " Agricultural Department " under which are shown any permanent and 
purely agricultural subordinates of the Director of Agriculture, engaged in promoting agri 
culture, or instructing the people in agricultural subjects, " Experimental Factories," ' Tea 
Nurseries and Plantations, ' and " Miscellaneous " including prized and rewards for silk, 
cotton, flax, etc. 

(147) Includes cattle and horse fairs* 

(148) See Articles 432A to 433. This head also includes prizes for colts and fillios and 
rewards for improving the breed of cattle. 

(149) Donations and subscriptions to Botanical and Agri-Hortictiltuial Societies 
be shown under this head. 





D.-Salaries and Expenses of Civil Departments-*^. 





Gazetteer and Statistical Memoirs. 

Registration of Railway traffic. 

Registration of river-borne traffic. 

Provincial Statistics. (150) 
Mite ell a neou s~ 

Preservation and translation of ancient manu- 
scripts (Bengal, N.-W. Provinces and Bom- 

Examination g . (151) 

Inspector of Explosives. 



E.~ Miscellaneous Civil Charges. 

7. TERRITORIAL AND POLI- Territorial and Political Pensions. (152) 
TICAL PENSIONS. Charitable Allowances. ' 

ANCES. (158) 

SIONS. (154) 


Superannuation and Retired Allowances. 
Compassionate Allowances. 
Gratuities (155) 

Pensions for distinguished and meritorious ser- 

Imperial Marine Department Pensions. 

Donations to Service Funds, 

Pensions of the Military Fund. 

Pensions of the Military Orphan Fund. 

Pensions of the Medical Retiring Fund. 

Pensions under the Indian Civil Service Family 
Pension Regulations. 

Covenanted Civil Service pensions. 

Pensions of the Bengal Civil Fund. 

(160) To inclu 

for establishment for vital "statistics, trade 

oi ** of ***** CaWt * * f 

. (162 ) Pettft J? M P a y able ^f^priuoipftl treaties and engagements, such as Tanjoie 
rio n8 ,C^atio^n8ion8,OudhW^Vpea8ioiis, Mysore family pensbm, King of Ondh 
ily Pistons, and > fortix, sJouM be shown under separate eub-hWa. g 

(1^3) This head exwta in the Home accounts. In the Indian account* it is used only 

M ' - e eave aoanceo a 

Pro7inclal > on leave in India, are charged to the same heads as 

U55) Includes marriage dowries to female pensioners. 





SIONS contd. 


Miscellaneous Civil Charges contd. 



Pensions of the Madras Civil Fund. 
Pensions of the Bombay Civil Fund. 

Stationery Office at the Presidency, 

Stationery purchased in the Country, 

Government Presses. 

Printing at private presses. 


Stationery purchased for central stores. 

Stationery supplied from central stores. 


For minor heads see receipt head " XXIV. 
Gain by Exchange on transactions with 

Allowances, Rewards, etc. 

Allowances to Civil Servants out of employ. 

Travelling allowances to officers at tending- 

Rewards for proficiency in oriental language* 
and allowance to Language Examination 

Remittance Charges 
Charges for remittance of treasure. (1^6) 
Loss on specie remittances. 
Discount on bills. 
Loss by exchange on local transactions. 

Books and Periodicals*- 
Subscriptions to periodicals, (157) 
Cost of books and publications. (1 58) 


Donations for charitable purposes. 
Charges on account of European Vagrants, 
etc. (160) 

(156 ) Charges for remittance of copper are adjustable on the India books only uuder the 
head " Copper Coinage Account," vide Article 1175. 

(157) To include subscriptions for Renter's telegrams. 

(158) This head is intended for works of general utility not required in a particular 

(159) Includes burial charges of paupers, and charges on account of native crows of 
vessels sailing under British colours shipwrecked while trading between Indian porte ani 
charges on account of natives of India repatriated by the India Office. 

(160) Khorasani and other vagrants, not European, have occasionally been deported ; wiofe 
charges should be taken to a separate detailed head under thu minor head. 





E, Miscellaneous Civil Charges contld. 



.Rewards for destruction of wild animals. (181) 
Petty Establishments. 
Special Commissions of Enquiry. (162) 
Distribution of opium dues to Native States 


Charges on account of pearl fishery (Madras). 
Victualling forts (Punjab). 
Irrecoverable temporary loans written off. 
Charges for search for hidden treasure. 
Rents, rates and taxes. (163) 
Petty construction and repairs. (163) 
Losses on uninsured shipments. (164), 
Extraordinary items. 

Miscellaneous and unforeseen charges. (185) 
Miscellaneous refunds. ( 166) 

(161) Includes rewards for destruction of dogs and snakes. 

(162) A -separate sub-head should bo opened for each regularly-constituted commission. 

(163) These heads are for payments not chargeable to any special major head. When, 
however, charges on account of " Petty construction and repairs " or " Rents, rates and taxes " 
are incurred by a department, the payments on account of which are shown under a special 

- major head, they should be classified respectively under " Supplies and services," or " Contin- 
gencies," as the case may be, of the department concerned. Only expenditure not exceeding 
ftljOOO in amount can be treated as Petty construction and repairs. 

(161) Includes charges on account of general average and expenses of salvage. 

(166) No amount is to be debited to this head, or credited under the corresponding receipt 
head " other items " (vide note 76) without the special order, in each case, of a Gazetted 
Officer, who will consider, before he admits it, whether the case is not provided for within the 
regular classification. 

(166) .Refunds of lapsed deposits must at the end of the year be deducted from the 
credits, as stated in note 68, wad should not be charged here except in so far as they exceed 
the credit?. 




F. Famine Relief and Insurance. 
33 FAMINE RELIEF (167) . Salaries and Establishments. (167A) 

(167) All expenditure incurred directly and immediately for the relief of distress arising 
from calamities of srason, such as drought or flood, etc., is recorded under this head. Expendi- 
ture indirectly due to famine, such for instance as 

1. Compensation to Government servants for dearness of provisions : 

2. Extra travelling allowances of police, medical and other Government servants : Ex- 

cluding the travelling allowances of officers deputed on famine work for their 
journeys to and from the scene of that work. The travelling allowances as well 
as the pay of the officers for the period of transit are charged to 38 Famine 

3. Pay of additional medical officers : 
4 Extra hospital accommodation : 

"it charged under the appropriate service heads. 

In cases where the necessity for relief of local distress arises from causes other than 
calamities of season such as Fire, Epidemic, etc., the expenditure incurred should be recorded 
under the head " 32 Miscellaneous." Casual expenditure of a charitable character not ariaing 
"from peculiarities of season is also recorded under 32 Miscellaneous. 

The following rules regulate the classification of expenditure on Public Works under- 
taken for purposes of famine relief 

I. Public Works undertaken in consequence of the occurrence of famine, but not 
directly for the employment of famine-stricken people, and not therefore treated 
as relief works, will bo classified in the accounts as ordinary public works are 
classified ; savo that any expenditure in excess of normal rates incurred in. 
consequence of the employment for relief purposes of unskilled and unprofit- 
able labour will be transferred to the head *' Famine Relief." 

II. Public Works expenditure which is undertaken directly for the relief of famine 
and controlled and managed under the conditions applicable to famine relief 
works will be charged as " Famine Relief," whether the work is or is not one 
which would have at some time or other to be undertaken irrespectively of 

IIL Rule II is subject to one qualification if the work on which famine labour is 
employed is a Revenue-producing work, in respect of "which a Capital 
Account is kept (whether within or without the Revenue Accounts of the 
Government), the value of the work done, reckoned at ordinary rates, will be 
charged to the ordinary head of account, and the excess only debited to 
" Famine Relief." 

All expenditure charged to the head which is incurred under the control and management 
*if officers of the Public Works Department should be brought to account finally on the books 
of that Department. 

(16 7 A) The following detailed heads should be opened : 
Salaries ; 

Establishment distinguishing between servants and.'othera; 
Travelling allowances ; 





F. Famine Relief and Insurance. 

33 FAMINE REUBF contd. 




Relief works in charge of Civil Officers. (167B). 


Public \Vorks Officers 

Relief to people employed otherwise than on 
relief work. (167D) 

Gratuitous Relief. (167E) 
Miscellaneous. ( 1 67 F) 

(167B) The expenditure under this head should be classified under the following sub- 
heads, the wages of labour being shown separately from the other expenditure : 
(a) Communications. 
(6) Miscellaneous Public Improvements, 
(c) Irrigation, 

(167 C) The expenditure should be classified under the following sub-heads: 
(a) Communications. 
(6) Miscellaneous Public Improvements. 

(c) Irrigation. 

(d) Construction of Railways. 

{167 D) Payments to artizans such as weavers. 

(167E) The sub-heads are 

(d) Given in Government institutions. 
(6) at the houses of the people. 
(c) in other ways. 

(167 F) Advances to private parties for the digging of tanks or the execution of other 
Tillage improvements undertaken by them for the employment of labour under famine relief 
conditions and restrictions are to be taken here. These advances are made on the condition 
that the parties concerned will, in respect of their interest in the out-turn of the work, 
reimburse the whole or a proportion of the value of the work. When the amount recoverable 
has been settled by the Local Government, it should be transferred to a special sub-head under 
''Advances Kecoverable" by deduction from Famine Belief Expenditure. 





G.~ Construction of Railways. 


H. Railway Revenue Accounts. 


39. Gu \R\NTEED COM- 




Working 1 

Intcicst on Debt. 

Annuities in purchase of Railways. 

In I crest chargeable against Companies on 


Interest on Capital deposited by Companies, 
Land and Control. 
Surplus Profits, Interest* 
Land and Control. 
Advances of Interest. 


J. Irrigation. 


Woikiiig Expenses. 
Internal on I)ebt. 

43. MINOR WORKS AND | In (hinge of Public Works Oilicers. 
NVVIUYTJON. | In charge of ( ivd Officers. 

43. CIVIL 

K. Buildings and Roads. (168) 

In charge of Public Works Officers. 
In charge of Civil Officers. (I(W). 

(168) The standing division of Public Works expenditure h (1) Civil Buildings ; (2) 
Communications ; (3) Miscellaneous Public Improvement* (oaeh of these is divided into 
(a) Original Works, (b) Repairs) ; (4) Establishment ; (5) Tools and plant. And Loral Fund 
charges should always, if they an 1 brought to account in the. Civil I)'partm<Tjt, bo UIHH <lw- 
criminated as far NH conv*ni<nf. Charges for rondtructi on and repair of Stuping liun^tilown 
and encamping grounds ihonld bo included under commnnicjitions. 

(109) Thore aro in tho Civil Department, certain mitiwllaneous charges which romo under 
Public Works in charge of Civil-Officers Of these the .lib-heads are 

Tools and Ferries , Staging Bungalows and encamping grounds (establishments, 
contingencies and refunds, 1 . 
Road-side Arboriculture. 

Charge* on aeronnt of Municipalities aro for the most part Public Works Charges, unless 
they are given specifically in aid ot Education or Hospitals or other such rhnrfC*'*** All general 
grants-in -a id, or acquisition of land for Municipalities, or other rhiugcs which (iov<rnment 
incurs with tho object of helping or relieving Municipal Bodies, or in aid of sanitary improve- 
ments, roads^ etc., etc., should be dealt with ua Public Works chaige, under their appropriate 





L. Army Services. 

40. ARMY . . Effective Services 

I . A rmy and Garrison staff. 

. Administrative staff. 

3. Regimental pay, allowances and 

I. Commisf-ariat Establishments, supplies 

and services. 

5. Remount and Veterinary Establish- 

ments, supplies and services. 

6. Clothing- Establishment*, supplies and 


7. Barratik Establishments, su pplies and 


8. Administration of martial law. 

9. Medical Establishments, supplies and 


10. Ordnance Establishments, stores and 

camp equipage . 

1 1. Ecclesiastical. 

12. Education. 

13. Soa transport ehaiges, 
1 1-. Miscellaneous ser vices. 
15. Volunteer Corps. 

Non-effective Services- 
If). Rewards for military per vices. (170) 
17. Military ijensions to Europeans. 
j 1H. Military pensions to Natives. 

I 19. Widows' pensions and compassionate 

j allowances 

; 20 Departmental pensions and gratuities. 

Military Operations in 
, (Temporary heads as required ) 

LL Special Defence Works. 

IV! .Provincial and Local Surpluses and Deficits. 


Expenditure not charged to "Revenue. 

N. Capital outlay on Railways and Irrigation Works. 




/n Ax 
i ' 


incuTrod in Ind5 f * medals should bo shown under this head. 
' defences account ha been ordered to be finally closed, BO far aa 
witl the 3Plr 180ti - 97 ' ? eipendttuw that it may be noctasarr to 






Credit Adjustments. 

Contributions from Loral to Provincial. 
Contributions from I'rovuicial to Local. 
Transfers between Local and Locul. 


Debit Adjustments. 

Contributions from Provincial to Loral. 
Contributions from Local to Provincial. 
Transfers between Local and Local. 


Tho account H marked M. are in tho Militviy limits onlv , tin mo maiked 1* in the Pnlil f 
Worku Honk* only , thuw JVhukvd Mr in the JVtuiine Account , these nuikid P. () in tho 
Post Oliice Ae<-onnt. am] tliouc' marked T. in tin- IVlogrupli Af.-ounts 



O- Permanent Debt. 

IMPERIAL LOANS BEARING Capital account of the 

AT -1J PLII CE.YT. ! -I i per cent. Loan for Iiuloru Stato Railway. 

Trannfer Loan of IS 70, Is. sterliujLj per reut. 

Do. Do. AT 7*. STEIIT.IVG 

(172) Contribution* from and to Local Funds. Tliw an- wlrn^t alwtvs 7nul<' in 
pursuance of definite arrangement*, and witli rof<Tn.-e to the diMliihution of p.irtji u'.ir Hems 
of xvvenue or exprndiinro. They Hlioiilr] bo ('numerated with reference <o the ehfw of iev< into 
or expenditure to which they have rpferom-o. No gcncm! rule can bo laid down as tho oir- 
outnsianccs of each province entirely differ. 





." Permanent Debt contd. 








4 per cent. Loan of Maharaja Scindia lor 

State Railway. 

4 per cent. Loan from Gwalior Durbar t 
4 per cent. Loan from Nawab of Rampur for 

Ilampur- Moradabad Railway. 

3J per cent. Loan of 1842-43. 
of 1854-55. 


of 1S79. 
3 per cent. Loan of 1896-97. 

| per cent. Loan of 1859-60. 

Transfer Loan of 1870. 



4 Loan of 

4 1828-29. 

4 1832-33. 

* 1835-36. 
4 1942-43. 

* 1854-55. 

4 Transfer Loan of 1st May 1865. 
4 22nd April 1854. 

4 (Reduced) Loan of 4th July 1881. 
4 ,, 16th January 


4 Promissory Notes for Mysore Family. 
4 East Indian Railway Commuted 

3 1 per cent. Loan of 1853-54. 

3 per cent. Loan of 1893-94. 

Nagpur-liaipur Railway Debenture Loan 4\ 

per cent. (Central Provinces). * 
Ghazipur-Dildarnagar Railway Debenture Loan 

4 per cent. (N.-W. P.)* 
Cawnpur-Farnkhabad Railway Debenture 

Loan 4 per cent. (N.-W. P.)* 
Mathura-Hatras Light Railway Debenture 

Loan 4 per cent. (N.-W .P.)* 
Cawnpur-Achneyra Railway Debenture Loan 

4 per cent. (N.-W. P.)* 
Cawnpur-Achneyra Section of the Rajputana- 

Malwa Railway 4 per cent. (N.-W. P.)* 

Government Stock Notes. 

* These are head* upon the India Book*. 








P. Unfunded Debt. 

Temporary Loans from (173) 

Special Loans 

per cent, perpetual Loans. (Madras)* 
6 per cent, perpetual Loan. (Madras)* 
Endowments by the late King of Oudh : (174) 
First Loan.* 
Third and Fifth Loans.* 
Sixth Loan.* 
Charity Fund.* 
Appropriation for the maintenance of Mndho 

Kao. (175) 
Endowments for Charitable and Educational 

Treasury Notes at 3J per cent, on account of 

Soldiers' Savings Hank Deposit*. 
Treasury Notes on accoiint of the Bhonsla and 

other Nagpur temples.* 

Non-Transferable Notes at 4 per emit. 

Bengal Uneovcnanted Service Family Pension 


Miscellaneous Service Funds. (170) 

Madras Military Assistant Surgeons' Fund. 

Bombay Uncovcnanted Service Family Pen- 
sion Fund. 

"Ihoijp arc hcndn upon (ho India Hook*. 

(173) Temporary detailed heads should bo opened !> ooniHi'on requires. 

(174) Tho outstanding loam from tho Iting of Oudh are, in four portions 

First loan, Sirni tt 1 ,00,0< >,CX)0 in 1814; in eonsidi r.ilion of wlieh the Hritinh Govern- 
ment guaranteed the payment of certain utipondu (ailed " Waxi'ipi Pensions." Tho 
capital \alue of tlie lapsed. stipends was till 1S50 paid 1o tlu Xufi\ (loveinmenl, 
redurin^ the to R3fi,07,235 in that ye.n. Sul)H<-<juent lapnen have rediu-ed 
tho thar^c ag.imst (lovenirnent, but do n<jt alrVel the |)iiixMi>.il. 

Third Joan, Si<e,i ia,00,(>0,000 m 1825, and Fifth loan. Kicvn ft02,40,00a ?n ]R29, 
both at 5 per cent Odwrmncni H38.40.000 of tin- lwt WHH irpl in Ift53. The 
interest is p.iy.ible in the form of hdeditaiy pensiona Those under the fifth loan 
may 1)4- commuted for a principal payment. 

Sixth loan, Government HI 7,00.000, a perpetual loan itt 4 per nent. interest payablo in 
tho form of pensions* and stipends. Some Hrnall lapses have reduced tho amount 
charged below tho whole -I pT cent. 
Charity Fund, JW.DO.OOO deposited in 1833, in oomidoration of whidi Rl,OCO a month 

(bting 4 per rent.) is drawn for difttrihntion to the poor of fnielmow. 

^(175) The capital of this loan waa appropriated out of the crjiiCucntcwl propi rty of Madho 
Rao'a father, who wag a rebel of 1867. Part of it haying been spent ri the purchae of a 
landed estate, the interest on tho balance is drawn by th Bank of Bengal, a Madho ICao'a 
Agent. * 

(176) In the Local Accounts, inner columns will be used to distinguish the separate 
funds concerned. 




ox a KEADB. 




P* Unfunded Debt contd. 





Presidency Savings Bank*. 
Post Office Savings Hank Deposits. 
State Hailway 1'rovideut Institutions. 
Civil Engineers' Provident Fund. 

lEQjffifrjOffipors' Provident l ? und>. 

-legTmental ^avingsTTanks. AfT 

Local Fund Pension Fund (Bombay) . 
General Family Pension Fund. 
Hindu Family Annuity Fund. 
Bombay Uncoveuanted Serviee Fund, Life As- 
surance Branch. 

Bengal Christian Family Pension Fund. 
Post Office Guarantee Fund. 
Postal Insurance and Life Annuity Fund. 

Interest Suspense Account. (177) 

Q. Deposits and Advances not bearing Interest. 

BALANCES OF PROVINCIAL Provincial Services. 
SAVINGS. (178) Incorporated Local Funds. (179) 

APPUOPRIATION FOR REDUC- Appropriation for the reduction of Debt. (1*0) 
TION OF DEBT. Deposit Account of Commission for the reduc- 

tion of the Public Debt. (181) 

(177) See note 95. 

(178) This head receives debit for the yearly deficits, and credit for the yearly surpluses 
of Provincial Governments under the Provincial contract system ; find its credit balunoo 
shows the amount of accumulated surpluses at credit. The per contra entries go to the 
special budget head. 

(179) Incorporated Local Funds are to ho classed as follows-: 
District Cess Funds. 

Village Service (including Pat wan). 

District Post. 


Land Improvement. 

Ferry and Toll. 


Police and Pound. 

Schools and Colleges. 

Book Dep&t. 


(180) On a reduction of public debt being ordered out of the Famine Insurance grant 
the amount is credited to this head by debit to the following head of deposits, 

(181) This head is credited with the amounl debited to " 36 Reduction of Debt" and 
used to bo debited with the amounts ordered by the Commission to be paid over to Govern- 
ment m respect of reductions of the public debt. No debt, however, is now discharged out of 
the Fammp Insurance grant but the portion of the grant allotted to Reduction of Debt is 
now used ft relief of borrowing. The amount credited to this head by debit to " 36 Deduc- 
tion of Debt " is therefore written off to Government account. 





Q. Deposits and Advances not bearing! nterest contd. 



Departmental and Judicial 


Cantonment Funds. 

Town and Bazar Funds. 

Police Funds. 

Port and Marine Funds. 

Education Funds. 

Medical and Charitable Funds. 

Public Works Funds. 

Other Funds. 

Baku Begum'* Stipend Fund. (182) 

O. I. P. Railway Fund. 

B. B. C. I. Hallway 


Prize money. Military Prise Funds. 

Deposits of Sinking- Funds. 

Revenue Deposits. (183) 

Civil Courts' Deposits. (184) 

Criminal Courts' Deposits. 

Personal Deposits. (185) 

Municipal Funds. 

Marine Deposits. 

Forest Deposits. 

Presidency Bank Deposits. 

Trust interest Fund. (186) 

Deposits for Government Lo:uis (tempo- 

raiy) (187) 

Loan Discharge Orders (temporary). 
Deposits of deceased officers and men of the 

Native Army. (188) 
Administrator General's Deposits. 

(182) The Rihu Begum of Fy/abad in Oudh, dying in 1815, gavo about fifty-seven lakh 
to Government on condition of tho interest being appropriated to meet certain stipends. 1'h 
fund used to be yearly credited with interest (at 4> per cent.) and debited witli tlm stipend 
payments, the excess of which has exhausted the capital and tho pensions are now being 
charged against tho General Revenues. 

(183) Revenue deposits are deposits made in Revenue Courts, or in connection with, 
revenue .administration : they include customs, salt, and opium deposits, which, may bo shown 
in inner columns in the Local Accounts. 

(184) Under Civil Comt deposits, similarly High Courts and Small Cause Courts may 
be distinguished in inner Columns. 

^ ( 185 ) t Personal deposits are deposits of which a Banking account only is kept (not being 
Civil or Criminal Courts' deposits'*. ' Wards and attached estates deposits,' urid ' Trusts and 
Endowment*,' may bo distinguished in tho Local Accounts, being shown in inner columns. 

(186) For the remittance of interest and adjustment of purchases and sales under the 
orders of Government requiring all Government officers to deposit with the Comptroller 
General or tho Accountant General, Madras or Bombay, tho Government securities hold in 
trust by them. 

(187) An occasional head, in connection with tender* for loans issued by Government. 

(188) Received under Act V of 18G',, section 178. 

2 B 





Q. Deposits and Advances not bearing Interest contcl. 

Departmental and Judicial 

Deposits contd. 




Penalties on Native States for robbery of 
mails. (189) 

Deposits for work done for public bodies or indi- 
viduals. (190) 

Military Deposits. M. 

Public Works Deposits. P. (191) 

Postal Deposits. 

Telegraph Deposits. T. 

Marine Deposits. Mr. 

Postal Trust Interest Account. P. O. 

Foreign Money Orders. P. O. (192) 

Telegraph Trust Interest Account. T. 

Telegraph Fine Fund. T. 

State Hallway Fine Fund. 

Trust Interest Account. M. 

Incorporated Local Funds Debt, Deposits and 
Advances. (193) 

Civil Advances. (194) 
Advances for rest camps. (195) 
Special Advances. 
Forest Advances. 
Revenue Advances. (196) 

(189) A Bombay Fund. 

(190) Sums received from a Municipality or other body, under rule 16 of Appendix C, 
are credited to this head. 

(191) There are separate accounts under this head for each of the branches of the Public 
Works Department, viz., Buildings and Hoads ; Irrigation ; State Hallways, Capital ; State 
.Kail way s, Be ven no. 

l!02) The following arc subordinate heads, but they are sufficiently provided for by 
separate inner columns Overland (or British) M. O.; Munich (or German) M. O.; INetlierlands 
JV1. O., jfiwiss M. O.; Italian iM. 0.; J)aniHh JM. O.; (k Excess Receipts ;" and " Short Receipts." 

(193) Tim debt accounts of those lo r *al funds, of which the revenue and expenditure are 
taken to budget heads*, aie taken in this account. The sum of the balances under " Incorpor- 
ated. Local Funds," and " Incorporated Local Fund Debt Accounts " is equal to the aggregate 
balances of tho fund. 

(194) .Divide, by inner columns in tho Local Books, into as many detailed heads as con- 
venient. Tho following are some of them : " Objection-book Advances ;" " House-building 
Advances;" "Sei vice- Fund Advances." And others should provide for any considerable 
departmental Advance Accounts. 

(195) Advances nindo by Civil Officers in connection with tho marching of troopa. 

(196) To be divided under two group heads with details MS follows . 

Group heads. 2} f tailed heads. 

["Advances for Boundary pillars. 
Revenue Survey advances. 
Kholapur State Survey. 

f .. , Talukdari settlement advances. 

for ,my operation^ Uogt of Smvcy markg 

Cost of boundary marks recoverable from landholders. 
Cast of boundary marks pending completion of Surrey 




Q.- Deposits and Advances ntft bearing Interest contd. 

Adva nee* COD td. 





Opium Advances. (197) 
Stock Account. (198) 
Advances Recoverable, Post Office. P. O. 
Advances Recoverable, Telegraph. T. 
Advances ^Recoverable, Marine Department. Mr. 
Advances Recoverable, Military. M. 
Advances recoverable, P. W. Dept. P. (199) 
Famine Relief, Public Works Department. P. 

Permanent Advaneft, Civil. 

Post Otlice Permanent Advances. 

Her Majesty's Colonial Government, Ceylon. 

Her Majesty's Colonial Government, Mauritius. 

(200) *""* 

Her Majesty's Colonial Government, Straits 

Settlements. (200) 

Accounts with Colonial Governments, Military. 
Berar Suspense Account. (201) 
Mysore Suspense Account. (201) 
Account Current with Native States. (202) 
NOTE. Each Accountant General should open 

an account with each State with which he hat 

dealing x. 
Account Current with Netherlands Government. 

(197) Advances for wells, etc., made, in tlio Opium Department. 

(198) Purchase price of opium or ganja, See articles 119 and 923. 

(199) See note 191. 

(200) Heavy charges arc incurred in India and are adjusted by means "of bills of ox- 
change. The, charges incurred by the Straits Settlements on account of India arc adjusted 

(201) Debits and credits to Borar are pawed by Account current into the India Books, 
and there taken to Berar Suspense Amount. They arc adjusted by a cash payment into or 
from the Political Treasury, Hyderabad. The Mysore Suspense Account is of tho samo 
nature, but upon the Madras iiooks, and is adjusted by a payment into or out of Her 
Majesty's Treasury. Bangalore. 

(202) If a Native State desires a periodical payment to be made from a Government 
Treasury, the amount being recoveied from the Native Siito, the request may be granted 
with the sanction of the local Government, provided the amount of each payment is not less 
than ftlO), and provided tliat tho Treasury at which payment is de-sired Js under tho Govern- 
ment which is in political connection with the Native State 'concerned. Tho pay order should 
bo of tho same kind as tho ordinary pprmair'nt pension piy or lor. but should bo clearly 
distinguished by a prominent red cnfaeement "On amount of tho Native State of -." 

The Mysore State ic, exempted from the two provisos mentioned above, t <?., Mysore pen- 
sions may, whatever their amount, be paid under the procedure Hid down, from any Treasury 
in India. 

In case of payments duo to a Native State instead of direct cash payments being made by 
disbursing officers of Government, the Aecount Officer whose duty it is to audit and pass minli 
payments should, unless other special arrangements have been made, request tho Civil 
Accountant General of the Government with which tho state is in political relation to mako 
the payment (or givo the credit) and debit it to him. 

Pensions to men of the Kashmir Imperial Service Troops may bo paid from any treasury 
in India, the payments beinj; debited to the Accountant General, Punjab, for recovery from 
the Kashmir State. 





Q. Deposits and Advances not bearing interest contd. 
Advan ces contd. 


Minf Certificates. 

Bullion Advances for Coinage. (203) 
Copper Coinage Account. (204) 
Small Coin Depot Balances. (203) 

(203) These accounts receive the balances of bullion and of small coin (which have to bo 
excluded from tho general available cash balance) by credit for the opening and debit for tho 
closing balance of each account. " Bullion advances for coinage " receives the balance of tho 
bullion account. ; and " small coin dep&t balance " which should be divided by inner columns 
into " Small silver balance " and ' Copper balance, " those of the small coin depot account*. 
The copper coin balance in tho Mint is provided for in tho second part of the copper coinage 
account, vide next note. 

(204) Copper coinage account is in four parte, in the India Books, tho first two also 
being on tho Bombay Books. The necessary adjustments are made on tho India Books in the 
case of the laat two Accounts by journal entries as soon as tho Mirch final figures* are comple- 
ted, thus : 

Debits. | ' Credits. 

Balance, ^pril 1st, being valite M. Sale proceeds of copper scissol and broken copper. (&) 

of Copper in Stock. 
M. Purchase of copper, (a) 
M. Nominal value of uncurrent 
coins destroyed, (g) 

M. Value of copper transferred to Mint for contingent 

purposes, (a) 
M. Noiuinal value of coins manufactured by transfer to 

Account No. 2. (d) 
Difference, being profit on 

Mintage, transferred to ' Balance, being value of Copper in Stock on March 3 1st. 
Account No. S. (e) \ 


JBalance, being coin in the 
Mint on April 1st. 

I. New coins manufactured, by 
transfer from Account 
No. 1. (d) 

I. Uncurrcnt coins received for 
destruction. (/) 

M. TTmmrrent coins destroyed, (g) 

M. Net issues of coin from tho Mint (/*) 

Balance, being the copper coin in the Mint on, Marah 

WoTi-The heads marked M are transactions m the Mint awoun IB under " Copper Coinage account 

The heads Marked T. are transactions in the Treasury accounts under " Conner L'oinaire account " 
The other bead*, except the balances, come iu by transfer in makm* up the account at thseuxl of the 

(a) Cost of copper purchased for copper coinage is to be charged to this head. 

(*) Credit receipts to this head. 

(c) When copper is thus transferred, the Mint Master should debit " Loss on Coinage " 
by credit to this head. b 

(rf) This transfer should bo made monthly by the Mint Master in his monthly account. 

(e) 1 he closing balance of copper in stock being first ascertained, tho difference required 
to produce thi& as the balance of Account No. J should be transferred, in closing the account 
at the end of the year, to Account No. 3 on the India Books and to credit of India on the 
.Bombay Books. 

(f) The Mint Master ahould debit this by credit to ' Mint remittances" or to Foreign 
Remittances. & 

The Mint Master should write off destroyed coins (nominal value) under this head, 
ting copper mintage aecount by credit to copper coin account- 

(ft) The Mint Master should crtdit thi by debit to "Miut remittance*" or to " Foreign 
Henuttancea." * 






Q. Deposits and Advances not bearing Interest contd 


Proportion of profit upon coin 
issued, transferred to ac- 
count No. 4. () 

Balance, being proportion of 
profit upon coin not issued 
carried foncard to next 
year, (k) 

Balance, being profit not yet brought to account as 
revenue, brought over from last year. 

Gross profit on manufacture during the year, transferred 
from Account No. 1. (e) 


T. Conveyance "of Jcoppor coins. (?) 

T. Loss on withdrawals of copper 
coins. (I) 

Net profit, transferred to 
"Mint, Gain on copper 
coinage." (n) 

Profit on coins issued, transferred from Account No. 3. 

(k) The Government is entitled to bring to account oa<;h year, as profit realised, only that 
portion which belongs to the amount of coin issued for circulation that is passed out of Mint 
and depots combined. 

The sum of the gross profit brought forward from last year, and the gross mintage 
profit of the year, must therefore be distributed as follows : 

Lot A be the amount of copper coin in the Mint and depots upon April 1st ; 

B be the new coin added to the joint stock during the year ; 

C be the net issues to the treasuries. 

D==A + B C is the balance in Mint and dep6ts upon March 31st. 

Then out of the whole sum of the gross profit ^ B is the portion to be taken as re" 

alised and transferred to Account No. 4. 
^JTJJ- is the portion to bo carried forward as balance to next year. 

(1) These heads are posted from the Treasury Accounts and Accounts Current, the charges 
being debited to India by all other Provinces including Bombay. 

As regards the lous on withdrawals of copper coin the Treasury officer's certificate men- 
tioned in Articles 603 and 591 must bo examined in the Resource section of the Accountant 
General's office and marked " Admitted " under the signature of a gazetted officer before it is 
used to support the debit to India ; and the Comptroller, India Treasuries, will, before lie 
admits the charge, see that there is a credit for the amount realised. 

(n) This, the final result, is carried to the service head, whether it bo on tb whole a gain 
or a loss. 





Q. Deposits and Advances not bearing Interest contd. 





Exchange on Remittance 



Suspense Account. 
Capitalized Outstanding. (205) 
Guaranteed Railways' Unadjusted Items. 
Savings Bank Investment Account. (206) 
English Stores Suspense Account. (2<>7) 
Recoveries of Service Payments. (208) 

Pro-audit Cheques. 
Cheques issued : Local Funds, 
Departmental Cheques. (209) 
Bills of Exchange Receivable. (210) 
Bills Payable. (211) 

Civil Departmental Balances. 
Postal Cash Balances. P. O. 
Telegraph Cash Balances. T. 
Marine Cash Balances. Mr. 
Military Cash Balances. M. 
Public Works Cash Balances. P. 

Exchange on Secretary of State's Bills. For 
other heads, see service head " XXIV. Gain 
by Exchange on transactions with London/' 

(205) When outstanding due to Government are capitalized so as to bear interest, the 
amount is debited as a Joan to the party concerned. The credit is taken to the Lead of 
" Capitalized Outstanding," under " Suspense," so as to avoid bringing it under the service 
head of " Receipts " until it is actually realised. f B 

(206) This head receives the debits on account of purchase of Promissory Notes for Saving 
Bank depositors, pending adjustment by debit to the Local Account. The sale proceeds of 
these securities and the interest realized thereon are credited to the same head. 

(207) To receive the debits and credits on account of English stores, which appear in the 
Secretary of State's remittance account, and which are required to be entirely and exactly 
adjusted in the remittance account, though they cannot always be finally disposed of in the 
Indian accounts at once. , n . , ,,,.,, , 

(208) Recoveries made in conrse of audit are taken in the first instance to this head, and 
thereafter finally brought to account. 

(209) This head provides for the case of any Department that renders accounts to the 
Civil Department being allowed to draw money on cheques, and account for the money by 
credit to cheques and debit to service or other heads. t 

(210) Bills received in remittance or In payment of an account (e.g., of a foreign btate) 
should be credited to the head concerned, by debit to this head, and then sent for collection 
and credit to this head. , .. 

(211) Claims against Government which aro paid by remittance of bills of exchange will 
first be adjusted by credit to this head, pending ttie procuring of a bill, of which the cost 
should be debited to this head. . 

(212) These accounts receive debit for the cash balances held by Departmental Officers, 
outside the generally available cash balances. See F. D. 384 of 25th January 1879. Under 
Public Wo rks Cash balances, there are separate heads for the following Branches: Buildings 
and Roads ; Irrigation ; State Railways, Capital ; State Railways, Revenue ; Guaranteed 
Railways. See Note 240. 





Q. Deposits and Advances not bearing Interest concld. 



Adjusting* Account of Imperial Loans, 

Security Purchase Account. (214) 

Exchange Investment Account. 

Bullock Train Services. 

Baroda State Railway (Mrcigaum and Dhubai) 

Revenue Advance, Account. (15) 
Baroda State Railway (Mcagaum and Dhuhai) 

Revenue Account. (215) 
Settlement Account before 1865-66. 
Government Account. (216) 
Add any important temporary accounts taken 

under this head pending further orders. 

R Imperial Advance and Loan Account. (217) 

Loans to Native States, 

Loans to Presidency Corporations including Port 

Regimental and other Loans, Military. 

RR -Provincial Advance and Loan Account. (217) 
Loans to Mofussil Municipalities. 
Loans to Port Funds. 

Loans to District and other Local Fund Com- 

Loans to Landholders and oilier Notabilities. 
Advances to Cultivators. (218) 
Advances under Special Laws. 

(213) Receives the debits and credits of the differences when the holders of notes receive or 
pay up the difference on oven hundreds (#., in converting a Bioca rupee promissory noto into 
a Government rupee one). 

(214) Receives the debits and credits on account of purchase or receipt, and sale or pay- 
ment, of Government Securities on aucount of Government itself. The balance should bo 
yearly adjusted so as to show the actual value of the principal of the investment hold. 

(215) For distinction Revenue Advance Account and Revenue Account, see 
Chapter 66 of the Code. 

^ (216) This is the general closing account, and its placo in tho ledger is at the very begin- 
ning. But special writes-off to ' Government * require an account in tho yellow book to receive 
them, and that account is in the yellow book, taken in this placo. 

(21 li .4 nv one of the minor neads shown l ld i* ^oup RR may also he opened under 
group R if required ; and in the local books, a separate inner column must bo opened for 
each loan under each of tho Ledger heads. 

(218) Includes -