CASH SECTION
CHAPTER - 1
CASH OFFICE AND ITS FUNCTION
101.
The Divisional Cashier / Asstt. Divisional Cashier (Cash), Ajmer,
Jodhpur and Bikaner Divisions respectively, will be in direct charge of the
Cash Branches at those stations and are responsible for their smooth working
on behalf of the Dy. F.A. & C.A.O. (Cash & Pay), Head Quarter’s Office,
Jaipur. The Divisional Cashier (Cash), Ajmer, will be under the control of
Assistant Chief Cashier, Ajmer. Only persons on actual duty should be
allowed inside the Shroffs enclosure and counting room.
The staff on duty consists of, (1) Cash Office Shroffs, (2) Cash Peons and
Hamals, and (3) Traffic Witnesses, the later are under the control of the
Commercial Department, and are directly supervised by the Head Traffic
Witness. The Shroffs branches normally observe office working time. The
Office hours for the Shroffs’ Branch are normally from 10:00 to 17:30 hours
from Monday to Friday and on Saturday 10:00 to 15:30 hours.
102.
The Cash Section is divided into three Sub. Sections;
(a)
Shroffs’ Section
(b)
Traffic Check Sheet Section, and
(c)
Cashier’s Cash Book and Government Securities Section.
103.
Composition and duties of staff : Assistant Chief Cashier, Ajmer
and Divisional Cashiers/Asstt. Divisional Cashiers (Cash),of their units are
directly responsible for the receipt, accountal and safe custody of all station
earningss arriving in the station cash bags through the Traveling Cash Safes,
as well as for all Miscellaneous Receipts, and prompt payment there of into
the Local Bank to the credit of Government Account, North Western Railway.
They will be responsible for the supervision and control of the staff, their
working in the examination, counting and full accountal of the Railway
earningss received from their respective divisions, and for immediate
acknowledgments being given to stations/parties concerned. The balance of
cash duly accounted, but not remitted in to the Bank and with the Head Cash
Counters, will be verified by Divl. Cashier/Asstt. Divl. Cashier (Cash) and
locked promptly in the safe provided in the Strong Room duly sealed. One key
of the Strong Room will be with the Divl. Cashier / Asstt. Divisional Cashier
(Cash). Another key of the Strong Room will be with a Gazetted Officer, The
Asstt. Chief Cashier, Ajmer / Sr. DFM / DFM of the division concerned. The
Rim locks keys kept in boxes / cases of all traveling cash safes are in the
personal custody of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and
the Pad locks keys kept in boxes / cases of all Traveling Cash Safes are
likewise in the personal custody of the Head traffic Witnesses / Chief Cash
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Witness / Head Traffic Witness concerned. These boxes containing all Rim
locks and Pad locks duly counted and verified will each day after opening and
closing of the Traveling Cash Safes be secured in a Steel Safe / Almirhas. The
keys of the Steel Safe / Almirhas will be deposited in another small steel safe,
a separate key of which will be kept by Divisional Cashier / Asstt. Divisional
Cashier (Cash) and by the Chief Traffic Cash Witness / Head Traffic Cash
Witness. The duplicate keys of the rim locks at Ajmer are with the Asstt.
Chief. Cashier and at Jodhpur and Bikaner are with the Sr. DFM / DFM and
duplicate keys of the padlocks of Traveling Cash Safes are with the
Commercial Department respectively. The Divisional Cashier / Asstt.
Divisional Cashier (Cash) will, besides supervision , attend to the
following:
(a)
Witness the opening of the Traveling Cash Safes and the removal
of the station cash bags from the T.C. Safes by the Chief Traffic Cash Witness
/ Head Traffic Witness and the locking and sealing of the empty T.C. Safes.
The Chief Traffic Cash Witness / Head Traffic Cash Witness will arrange for
the return of the Safes to the station.
(b)
Assisted by the Head Cash Counter / Senior Shroffs shall see that
all stations cash bags duly registered by the Traffic Witness, are correctly
distributed to several Shroffs, and immediately acknowledged by them.
(c)
Verify the Traffic Earningss from the Traffic Check Sheets and the
Summary thereof and ensuring that all the stations concerned have remitted
their daily Traffic earningss and have been accounted for.
(d)
See that all stations’ cash bags distributed have been opened by
each Shroff. After examination and counting all cash, Cheques, etc., the
Shroff has duly accounted for and has handed over all G.C. Notes to the Head
Cash Counter, Coins, Cheques and other instruments to the Remittance
Cashier, and obtained their acknowledgments.
(e)
Ensure the safety of cash at all times, and arrange for the prompt
locking of the cash in the Strong Room in the Steel Safe / Almirah / Boxes
provided.
(f)
Sign miscellaneous receipts, acknowledgments, and endorse
Cheques, Commercial Credit Notes and other instruments.
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2
CHAPTER - 2
SHROFFING OF STATION EARNINGS
201.
Shroffing Section : This section deals with the receipt, shroffing
and accountal of the earningss received from stations in the cash offices, their
prompt remittance daily to the Local Bank for credit to government Account,
North Western Railway obtaining acknowledgments.
202.
Duties of Head Cash Counter : He will be responsible for the
distribution of Cash Bags to the Shroffs, and preparation of the programme of
allotment of Cash Bags to Shroffs On completion of the work by the Shroffs,
he will receive the G.C. Notes, acknowledge them in the Shroffs Cash Book,
and consolidate the Cash for remittance into the Local Bank, and the place the
G.C. Notes in the Boxes and take the Boxes lifted by Peons / Hamals and
Escorted by the Armed Police / Protection Force Escorts to the Bank. He
shall pay the Cash into the Bank obtaining Acknowledgement. The
unremitted Cash balance in Wooden Boxes duly sealed by him will be locked
by him in the Steel Safe / Almirah / Box in the Strong Room.
Staff working in the Shroffs Branch, like all Shroffs and Traffic Witnesses,
must record under their signature in the Entrance Door Book, briefly the
purpose and exact time they enter or leave the Branch. All staff in the
Shroffs Branch is prohibited from having private money with them, or
from leaving their seats during the course of shroffing except with the
permission of the Divl. Cashier I/II Traffic Cash Witnesses must obtain the
permission of the Chief Cash Witness/Head Traffic Witness. All Shroffs and
Traffic Witness, working in the shroffing room, must be searched at the time
of entrance or exit from the shroffing room by the RPF personnel deputed at
the gate-duty.
203.
Traffic Check Sheet Section : The preparation of the Traffic
Check Sheets is done from the details of the particulars and amounts shown in
the cash remittance notes received from all stations. A watch should be
exercised to ascertain whether all the earningss due have been received and
posted and accounted for correctly. Later, all the Check Sheets are assembled
and summarised. Statements are prepared of Terminal Tax, collected by the
stations, of all vouchers, such as Military Warrants, Credit Notes, Police
Warrants, Jail Requisition, Cash Orders, Telegraph Message, Drafts, etc, and
Emergent Pay Sheets / Orders and their dispatch. Traffic Check Sheet section
also undertakes correspondence in connection with stations shortages and
excess detected.
204.
Cash Book and Security Section : The acceptance of
Miscellaneous Cash receipts, Cheques, etc, from parties, contractors, public,
towards Railway dues, as well as tenders and other deposits, is done in this
Section and accounted for in the Counter Cash Book. Like wise all
Government Securities etc. from staff, contractors, etc, are received and
accounted for in the Securities Registers. In all cases receipts are issued to the
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parties, and intimation to departments advised. In the case of Government
Securities, a copy of the advice is sent both to the Section concerned, as well
as the AFA (Books) and scrips endorsed, where necessary, are sent to the
Manager, Reserve Bank of India, Jaipur.
The Divisional Cashier (Pay), Asstt. Divisional Cashier (Pay) /
Inspector of Cashiers, Sr. Cashier–in–charge of Pay Cells are also authorized
to accept security deposits and earnest money from Contractors only.
The totals of earningss, received from all the sources from the
Traffic Check Sheets and total Miscellaneous Receipts accounted for in the
Counter Cash Book are daily posted on the Debit side of the Cashier’s Cash
Book. The Bank Pass Book / Challan acknowledgments are posted on the
Credit side and the balance recorded, and the Cahiers Cash Book tallied. The
cash Book with all supporting vouchers is sent the following morning for
check, verification and signature by the Accounts Officer (Sr. DFM / DFM /
Sr. AFA / AFA).
205.
Traffic Witnesses : The Chief Cash Witness / Head Traffic Cash
Witness is the chief immediate representative of the Commercial Department
in the Cash Office and must enforce execution by Traffic Witnesses under
him, of all duties entrusted to them. He reports to the Sr. Divisional
Commercial Manager / Divisional Commercial Manager of the division
concerned / Goods Supdt., all irregularities in connection with stations
remittance. Cases of short or non remittance etc requiring special
investigations would also be reported, a copy of the wire / Telegram, being
sent to the Chief Security Officer /Assistance Security Officer / Government
Railway Police, etc concerned.
The Divisional Cashier / Asstt. Divisional Cashier (Cash) and the Chief Cash
Witness / Head Traffic Cash Witness will see that the staffs under them are
thoroughly conversant with the procedure of working in the cash section, in so
far as it affects them individually and collectively. The Shroffs and Traffic
Witnesses must understand that any pecuniary less due to negligence on their
part will render them liable for recovery of the amount as well as disciplinary
action.
206.
Station Remittances : All stations are as a rule required to remit
their cash earningss daily to the Cash Office, but wherever authorized by the
Commercial and Accounts Departments to remit their earningss into the local
Banks direct, they must promptly send, receipted challans in station cash bags
daily, duly completed with the cash remittance note.
207.
Conveyance of Travelling Cash Safes to the respective Cash
Office : The trains which bring to Ajmer, Jodhpur and Bikaner Divisions the
Traveling Cash Safes containing the cash bags of station earningss are notified
from time to time in the Circulars issued by the Traffic Department
(Operating). On arrival of the Traveling Cash Safes at the terminals Ajmer,
Jodhpur and Bikaner Divisions, the Traffic Department staff after careful
4
scrutiny and check will arrange for their locking. The Traffic Department is
responsible for the Traveling Cash Safes until such time as they are sent each
morning duly escorted to the Cash Office and there after opened and the
contents, i.e., stations cash bags are taken out and made over by the Chief
Cash Witness / Head Traffic Cash Witness in the presence of the Divl. Cashier
/ Asstt. Divl. Cashier (Cash) / Head Counter Cashier, or Senior Assistant to
the Cash Office staff.
208.
Delivery & Taking over of Travelling Safes at the Cash Office :
On arrival of the Traveling Cash Safes, they will be unloaded into the Cash
Office enclosure. The Chief Cash Witness / Head Traffic Cash Witness will
make necessary entries of all the Traveling Cash Safes in a register and will
examine the seals and locks and ensure that they are in sound condition. He
will then pass a receipt to the Armed Police / Protection Force Escort, who
accompanied the T. C. Safes in the van. If any T. C. Safe is tampered with or
found to be in a suspicious condition, the matter should immediately be
brought to the notice of the authorised Gazetted (Commercial) Officer by the
Chief Traffic Cash Witness / Head Traffic Cash Witness, who will arrange for
it to be opened in his presence. The Chief Traffic Cash Witness / Head Traffic
Cash Witness will make appropriate remarks on the condition of the T. C.
Safe in the acknowledgments given to the Armed Police/Protection Force
Escort as well as in the register.
209.
Opening of Travelling Cash Safes : The Cash Office enclosure
where Traveling Cash Safes are opened should be carefully and completely
locked and only the staff detailed for this work will be permitted in the
enclosure, while the Traveling Cash Safes are being emptied. Traveling Cash
Safes should be opened one at a time by a Chief Traffic Cash Witness / Head
Traffic Cash Witness, or the Senior Traffic Cash Witness in the presence of
the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier or
Senior Assistant and the Head Police / Protection Force constable. On no
account should another Traveling Cash Safe be opened unless and until all the
cash bags in the Traveling Cash Safe opened have all been taken out
registered, tallied with both the Guards Guidance received in the Traveling
Cash Safe, and sent to the Shroffs concerned.
In the event of the Guards Guidance not being found in the Traveling Cash
Safe, the Chief Traffic Cash Witness / Head Traffic Cash Witness, or Senior
Assistant will at once relock the Traveling Cash Safe with all the cash bags
and report the matter to the authorised Commercial Gazetted Officer. The
Traveling Cash Safe will only then be opened in his presence and the number
of cash bags received in the Traveling Cash Safe verified by him. The
Commercial Officer will report the matter by wire to the Divisional
Commercial Manager and Sr. Divisional Finance Manager / Divisional
Finance Manager and Sr. AFA/(TA) concerned. Like wise also in the case of
a cash bag entered in the Guards Guidance, but not found in the Traveling
Cash Safe, the Chief Traffic Cash Witness / Head Traffic Cash Witness will at
once re-lock the Traveling Cash Safe with all the cash bags received and the
5
fact should immediately be brought to the notice of the authorised Gazetted
Commercial Officer. The Traveling Cash Safe will then be opened in his
presence and necessary remarks made by him in the Cash bags guidance and
the register. Commercial Officer will contact the station and also wire the
station, Divisional Commercial Manager and Sr. AFA (TA) concerned. If the
cash bag has actually not been deposited by the station concerned, the matter
will be taken up with the Guard. In case the cash bag is said to have been
deposited, but not received in the Traveling Cash Safe, the Chief Traffic Cash
Witness / Head Traffic Cash Witness will report this fact telegraphically to the
Station Master, with copies to the Divisional Commercial Manager, Sr. AFA
(Traffic Accounts, Ajmer) / Dy Chief Accounts Officer (Traffic
Accounts)Jodhpur and the Security Officer/ Railway Police for immediate
investigations and suitable action.
(a) The Cash Bags should be taken out of the Traveling Cash Safe one at a
time by the Chief Traffic Cash Witness / Head Traffic Cash Witness or the
Senior Traffic Cash Witness in the presence of the Divl. Cashier / Asstt.
Divisional Cashier (Cash) / Head Counter Cashier / Senior Assistant and the
Head Police / Protection Force Constable. The name and number of the
Traveling Cash Safe, followed by the name of the station and the number on
the cash bag should be called out by the Chief Traffic Cash Witness / Head
Traffic Cash Witness or the Senior Traffic Cash Witness and recorded by
another Traffic Witness in the Register of Cash Bags and Traveling Cash
Safes received. On completion, the Register must be signed by the Senior
Traffic Cash Witness in the presence of the Divl. Cashier / Asstt. Divisional
Cashier (Cash) / Head Counter Cashier / Senior Assistant and the Head Police
/ Protection Force Constable, who must also sign the Register. If any loose
coins are found in the Traveling Cash Safes, they will be retained by the Chief
Traffic Cash Witness / Head Traffic Cash Witness until all the cash bags are
removed from the Traveling Cash Safe, and it is examined by the Chief
Traffic Cash Witness / Head Traffic Cash Witness or the Senior Traffic Cash
Witness in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash)
/ Head Counter Cashier / Senior Assistant and the Head Police / Protection
Force Constable. If possible, the cash bag from which any loose coin has
dropped should be linked and credit allowed to the stations concerned. If this
cannot be established, any loose money found should be credited through
miscellaneous receipts.
(b) Each cash bag should be examined carefully by the Chief Traffic Cash
Witness / Head Traffic Cash Witness and the Divl. Cashier / Asstt. Divisional
Cashier (Cash) to see whether it is intact and that its seal, fastening and
general conditions are in order. If a cash bag is found to be torn, improperly
fastened, damaged, wet, or in any way irregular, it should be registered and a
suitable remark made and the bag put aside. Immediately after completion of
the registration and disposal of all other cash bags taken out of all the
Traveling Cash Safes, the defective cash bag will be opened by the Shroff
concerned in the presence of the Chief Traffic Cash Witness / Head Traffic
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Cash Witness or the Senior Traffic Witness and the Divl. Cashier / Asstt.
Divisional Cashier (Cash) / Head Counter Cashier. If the amount agrees with
that entered in the Cash Remittance Note, the cash will be dealt with in the
ordinary course, and no further action taken in regard thereto. But if the
examination and count shows a difference between the cash received and the
amount shown in the Cash Remittance Note, a debit will be raised on
verification by the authorised Officers of Accounts and Commercial
Departments and the remitting Station Master will immediately be advised by
telephone or wire of the shortage, and copies sent to Sr. AFA (TA), Ajmer /
Dy. CAO (TA), Jodhpur. For cash bags received in an irregular condition
giving cause for suspicion, a similar procedure must be adopted, and in
addition, the Chief Traffic Cash Witness / Head Traffic Cash Witness will
contact the authorized Commercial Officer in whose presence the cash bag
will be opened, and action as above taken, in addition to any further measures
that he might direct the Chief Traffic Cash Witness / Head Traffic Cash
Witness to take.
(c) The Chief Traffic Cash Witness / Head Traffic Cash Witness should count
the cash bags taken out from the Travelling Cash Safe and tally the total with
that in the register of cash bags. The Travelling Cash Safe should thereafter
be relocked, sealed and returned by the Chief Traffic Cash Witness / Head
Traffic Cash Witness to the station. If no cash bag is received from a station
from which one is daily due in the prescribed Travelling Cash Safe, and there
is no entry in the Guard’s Guidance, the fact should be noted in the Cash Bag
Register and the Chief Traffic Cash Witness / Head Traffic Cash Witness will
inform the station by telephone or wire the station, with copy to the Sr. AFA
(TA), Ajmer / Jodhpur.
The cash bags with the section name and number entered in a memo are sent
and delivered through a peon to the Shroff concerned at his Counter, who will
immediately verify the cash bags received, sign in acknowledgement and
return the memo at once. When the registration of all the cash bags from all
Travelling Cash Safes is completed, the summary portion of the cash bag
register will be posted by the Traffic Witness and the total reconciled with the
total of the cash bags acknowledged by the Shroff. The Cash Safe Register
will then be jointly signed by the Chief Traffic Cash Witness / Head Traffic
Cash Witness / the Senior Traffic Cash Witness, the Divl. Cashier / Asstt.
Divisional Cashier (Cash) / Head Counter Cashier / Senior Assistant and the
Head Police / Protection Force Constable. The Chief Traffic Cash Witness /
Head Traffic Cash Witness will maintain a manuscript register to record all
Travelling cash safes running on the various sections returned from the Line.
He should watch that in the event of a Travelling Cash Safes not being
received back within 10 days after its dispatch, he reports the matter to the
Commercial Officer concerned and also takes up with the terminal and
starting stations to get back the Travelling Cash Safes.
210.
Travelling Cash Safes arriving on Sundays and Bank Holidays
when the Cash Offices are closed : On Mondays and on the day succeeding
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a holiday, the Travelling Cash Safes due the previous day will be taken over
by the Head Traffic Witness and only as many Travelling Cash Safes from the
next batch as can conveniently be dealt with. The remainder will be kept in
the Traffic Strong Room for delivery within the next day’s batch. When the
Shroffs branch is closed continuously for two days, the double batch of
Travelling Cash Safes, in order of their receipt, will be taken delivery of on
the first working day after the holidays, and on the next day thereafter like
Mondays.
211.
Foreign Railway Cash Bag received in Travelling Cash Safes :
If a cash bag from a Foreign Railway Station is received, the cash bag will be
opened in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash)
and the Chief Traffic Cash Witness / Head Traffic Cash Witness. The amount
received will be accounted for separately in the check sheets and the Dy. CAO
(Cash & Pay) / Chief Cashier of that Railway advised by telephone / fax / wire
and copy being sent to Sr. AFA (TA), Ajmer / Jodhpur and the Chief
Accounts Officer of the Foreign Railway for purposes of adjustment.
212.
Custody of Keys of Travelling Cash Safes : Immediately after
the opening of all the Travelling Cash Safes is over, the set of Rim locks and
pad locks keys in use will be verified by actual count daily by the Divl.
Cashier / Asstt. Divisional Cashier (Cash) and the Chief Traffic Cash Witness
/ Head Traffic Cash Witness respectively, and replaced in the boxes and
locked in the steel safe / Almirah provided. The key of the steel Safe /
Almirah will then be deposited in another Safe with double locks, the keys of
one lock being held by the Divl. Cashier / Asstt. Divisional Cashier (Cash)
and the key of second lock by the Chief Traffic Cash Witness / Head Traffic
Cash Witness. When not needed the keys must be placed in the boxes and
never allowed to lie about or be accessible to any unauthorized person.
213.
Repairs of Travelling Cash Safes : Travelling Cash Safes
requiring major repairs are to be sent by the Commercial Department with a
Work Order to the Workshops at Ajmer, Jodhpur and Bikaner Divisions in the
Van. Before dispatch, the levers of the locks should be removed and carefully
secured jointly in the custody of the Divl. Cashier / Asstt. Divisional Cashier
(Cash) and the Chief Traffic Cash Witness / Head Traffic Cash Witness
pending return of the repaired Travelling Cash Safes. A register should be
maintained by the Chief Traffic Cash Witness / Head Traffic Cash Witness
showing the dates the Travelling Safes are dispatched and returned from the
work shops noting any changes.
214.
Attendance of the lock fitter in the Cash Office every
morning: A lock fitter from the workshop attends the Cash Office every
morning and assists the Chief Traffic Cash Witness / Head Traffic Cash
Witness in the opening, examination, oiling, cleaning and closing of
Travelling Cash Safes and attends immediately to minor repairs and damages.
The fitter also attends to repairs to keys in use, destruction of old and broken,
8
keys, all of which must be done in the presence of the Divl. Cashier / Asstt.
Divisional Cashier (Cash).
215.
Counting Room : Staff working in the Shroffs Branch, like all
Shroffs and Traffic Witnesses, must record under their signature in the
Entrance Door Book briefly the purpose and exact time they enter or leave the
Branch. All staff in the Shroffs Branch are prohibited from having private
money with them, or from leaving their seats during the course of Shroffing
except with the permission of the Divl. Cashier / Asstt. Divisional Cashier
(Cash) and Chief Traffic Cash Witness / Head Traffic Cash Witness.
(a)All Shroffs and Traffic Witnesses, working in the counting room, must be
searched at the time of entrance into or exit from the counting room by Chief
Traffic Cash Witness / Head Traffic Cash Witness.
(b)Station Cash Bags made over to the Shroffs by Peons should immediately
after personal satisfaction that the number of cash bags are correct, sealed and
intact, be signed for by the Shroff on the memo of cash bags, and promptly
returned. The Shroff calls out the station’s name and number on the cash bag,
and the Traffic Witness records the number in red ink against the respective
station name printed on the check sheets. If any cash bag has the appearance
of being tampered with, the Shroff / Traffic Witness will bring it to the notice
of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and Chief Traffic Cash
Witness / Head Traffic Cash Witness who will then jointly witness the
opening of that bag.
216.
Opening of Cash Bags : The opening of Cash Bags will be
proceeded with in the following manner :(a) The Shroff will call out the station name and number on the Cash Bag he
intends to open and then cut the string carefully so as not to damage the bag or
the seal, which will be kept until the remittance is dealt with.
(b) The contents will be carefully emptied into the wooden ring provided for
the purpose.
(c) The Cash Remittance Note (which is received in a folded condition) will
be handed over to the Traffic Cash Witness, and at this stage the Shroff will in
no case unfold the Cash Remittance Note or see entries therein.
(d) The Shroff should call out the cash of each description, which the Traffic
Cash Witness will verify, and if correct tick off in red ink against the entries in
the Cash Remittance Note.
(e) Bundles of Currency Notes should not be untied until the contents are
verified. The numbers on currency notes of Rs. 100 and upwards should be
called out for comparison with the Station details on the reverse of the Cash
Remittance Notes or separate lists.
(f) The Traffic Cash Witness will then verify the total on the Cash Remittance
Note and allow credit to the station in the receipt portion.
9
(g) The Cash Remittance Note when completed by the Traffic Witness, will
be given to the Shroff, who, after satisfaction will initial the Cash Remittance
Note as evidence of his liability for the cash.
(h) The Cash of a station within the wooden ring should on no account be
mixed with other cash, before the entries on the Cash Remittance Note are
verified by the Shroff.
(i) All cash bags as a rule, from one station will be dealt with by the same.
Shroff and until these cash bags are finally disposed off, another station cash
bag must not be taken up by him.
(j) If the amounts called out by the Shroff do not agree with the entries on the
Cash Remittance Note, the remittance should be re-counted and if that fails to
settle the matter, the Divl. Cashier / Asstt. Divisional Cashier (Cash) and
Chief Traffic Cash Witness / Head Traffic Cash Witness concerned will be
called for personal recount and such investigations as they deem necessary.
After satisfying themselves as to the bonafides of the discrepancy, the Chief
Traffic Cash Witness / Head Traffic Cash Witness concerned will debit or
credit the station, as the case may be, getting the Traffic Witness concerned to
pass a suitable remark on both foils of the Cash Remittance Note and signed
by authorised officers of Accounts and Commercial Deptt.
(k) Discrepancies of amount must at once be brought to the notice of the
authorized Commercial Officer and the Accounts Officer, for investigation.
The Chief Traffic Cash Witness / Head Traffic Cash Witness will intimate by
telephone or wire to the station concerned, the nature of the discrepancy with
a copy to the Divisional Commercial Manager concerned and the Police /
Protection Force, whenever deemed necessary, should also be included.
(l) If no Cash Remittance Note is received, the station concerned should be
wired to, for particulars, with a copy of the message to the Divisional
Commercial Manager concerned, Sr. AFA (Traffic Accounts), Ajmer & AFA
(TA) Jodhpur. The contents of the Station cash bag will at once be examined
by the Divl. Cashier / Asstt. Divisional Cashier (Cash) and the Chief Traffic
Cash Witness / Head Traffic Cash Witness. The authorised Commercial
Gazetted Officer should be contacted by the Chief Cash Witness / Head
Traffic Cash Witness. The Commercial Officer will investigate and attest the
amount received. The Traffic Witness concerned must then record the
particulars of contents, which will be signed by him on behalf of the remitting
station, and the statement attested by the Divl. Cashier (Cash) I/II and Chief
Cash Witness/Head Traffic Cash Witness.
(m) Until all cash bags with a Shroff are completely dealt with as above, no
part of his cash shall be transferred to any one, except under express
permission of the Divl. Cashier / Asstt. Divisional Cashier (Cash). Every such
transfer must be made with the full knowledge of the Traffic Witness
concerned, taking due acknowledgment of the Shroff concerned.
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10
CHAPTER - 3
BANKING OF CASH
301.
Banking of Cash : The Banks require remittances to be
consolidated before payment to them. To enable this being done, the Head
Counter Cashiers and the Remittance Cashiers / Sr. Shroffs are deputed to
consolidate and receive currency notes and coins respectively from all the
Shroffs. Each Shroff will make as many bundles of 100 pieces of each
denomination, and initial carefully on the top-most and last notes of each
bundle before handing the Currency Notes over to the Head Cash Counters
and obtain their signed acknowledgments in the Shroffs Cash Book. The
currency note bundles will be paid into the Bank as received. The “broken”
bundles of currency notes received from individual Shroffs will be made into
complete bundles of 100 pieces each by the Head Cash Counters. Any
deficiency found in the complete bundles at the Bank will initially be made
good by the Head Cash Counter, but will be a debit to be borne and made
good at once by the Shroff in whose complete bundle the deficiency was
detected at the Bank. Deficiency or spurious note detected in the bundles
made up by the Head Cash Counters must be borne and made good by them.
Notes considered good imitations by the authorities may be accepted and
charged to the Railway on express instructions.
302.
Head
Cash
Counter
and
Remittance
Cashiers’
acknowledgement of Cash : The Divl. Cashier / Asstt. Divisional Cashier
(Cash) will maintain a Dagina Book in which entries of the amounts shroffed
by the Shroffs (will enter the amount shroffed by him during the day duly
singed.) during the day, in cash, by Cheques / instruments and by station
challans will be made duly obtaining his signature. Shroffs / Remittance
Cashiers will hand over the currency notes to the Head Cash Counter and
coins, cheques; JCCS pay orders and station challans to the Remittance
Cashier. The Head Cash Counter will record in the same Dagina Book the
consolidated amount of cash in their charge, received from all the Shroffs,
duly signed which will be remitted into the Bank along with Cheques and
other instruments as received by Remittance Cashier from Shroffs. The
balance unremitted to the bank shall be locked in the Strong Room for the
night, and shall be remitted to the Local Bank the following working day. The
Vouchers of counter collection, Station Challans and Bank Challans shall be
hand over to the Traffic Check Sheet (Clerical) Section for preparing the
statements and General Cash Book. JCCS pay Orders shall be sent to Sr. DFM
of Division concerned / AFA(Books)/HQ.
303.
Reconciliation of Traffic Check Sheets with Shroffs Cash : After
shroffing of the cash bags of each section is completed, the Traffic Witness
concerned will arrange the Cash Remittance Notes separately in the order of
station names printed in the Traffic Check Sheets, string them in a corner and
hand over to the Traffic Check Sheet (Clerical) section, who will post the
Traffic Check Sheets. Both Foils of the Cash Remittance Notes must then be
11
stamped, posted in the Check Sheets and returned with the Check Sheets to
the Traffic Witness concerned, who will verify the postings and totals and
note the total of the Check Sheet in the Joint Shroffs and Traffic Cash
Witness’s Cash Book. Both Traffic Cash Witness and Shroff will initial the
Check Sheet. The Shroff, who has in the meanwhile made up his cash, will
enter his figures for different denominations of cash. Should the total of the
Check Sheets vary from the total of Cash and Cheques, the difference should
be reported to the Divl. Cashier / Asstt. Divisional Cashier (Cash). Any
excess in the Shroffs cash will be credited to the Railway and any shortage
made good by the Shroff. The Traffic Witness will specify such excess or
shortage in the “Remarks” column of the Cash Book, and both will sign it.
Reconciliation of Traffic Check Sheets with Shroffs Cash
304. Cash Office acknowledgement to remitting stations : The Cash
Remittance Notes, together with the relative Check Sheets will be returned by
the Traffic Witness to the Check Sheets Section for check by the Senior
Assistants, who on verification will initial in acknowledgment within the Cash
Office stamp impressed on both foils of the Cash Remittance Notes and also
initial the corresponding check sheets. Debits for cash or vouchers held under
objection must be posted in the register of debits. The various Traffic Check
Sheets must then be gone through by the Head Clerk of the Check Sheets
Section to see that collections from all stations have been accounted for and if
any stations are missing, such missing collections must immediately be wired
for, if not already done, to the station, Divisional Commercial Manager and
Sr. AFA (TA), Ajmer / Jodhpur and be recorded in a register, which should be
referenced when the remittance is received.
305.
Objectionable Notes and coins detected in the Shroffs’ Branch:
Shroffs are responsible for the detection of all uncurrent cash, such as clipped,
defaced, sweated, light, drilled, imperfect, base, counterfeit and foreign coins
and also forged, fraudulently altered, mismatched, mutilated, (Burma and
Pakistan Notes) remitted by stations. Such cases will immediately on
detection be made over to the Traffic Cash Witness. Exceptionally well
executed coins will be immediately brought to the notice of the Divisional
Cashier / Asstt. Divisional Cashier (Cash). For palpable uncurrent coins and
spurious notes, after the Traffic Cash Witness satisfied himself that the
objections are real, will raise a debit against the remitting station, making
suitable remarks in red ink on both foils of the Cash Remittance Notes.
DISPOSAL OF UNCURRENT CASH : Traffic Cash Witness will secure
all debited coins and notes in paper packets, on the face of which particulars
of the station, the number of Cash Remittance Notes, nature and value of the
debit will be entered in red ink.
306.
Scrutiny of debited Government Currency Notes by the Sr.
DFM / DFM, Ajmer / Jodhpur / Bikaner : All debited Government
Currency Notes will be entered in the register by the Head Traffic Cash
Witness and submitted for scrutiny and decision of the Sr. DFM / DFM,
Ajmer / Jodhpur / Bikaner. Counterfeit government Currency Notes, which
12
are considered well executed, may be accepted at face value, and credit
afforded to the station in the next Cash Remittance Note.
307.
Cutting of objectionable G.C. Notes : Counterfeit G.C. Notes
will be cut, and such G.C. Notes, when not accepted and debited will be
returned to the remitting station.
308.
Return of debited Coins, G.C. Notes and vouchers to stations :
Objectionable G.C. notes / Cheques / instruments and vouchers must be
returned to the remitting station after raising a debit. The particulars will be
entered in a register maintained by the Head Traffic Cash Witness and the
note, coin or voucher, returned under a covering letter to the Divisional
Commercial Manager for the station concerned. This advice will be placed in
a sealed cover by the Head Traffic Cash Witness, who will seal the cover at
either end and enter particulars of dispatch in the register.
309.
Disposal of objectionable coins and notes detected at the Bank
: Objectionable G.C. Notes detected at the Bank in the railway remittances
and returned cut will be debited to the Shroffs concerned unless considered
good imitations. The same procedure applies to spurious notes, which are
submitted to the Sr. DFM / DFM, Ajmer / Jodhpur / Bikaner for decision.
310.
Accountal of spurious notes from Bank : The Divisional
Cashier / Asstt. Divisional Cashier (Cash) will maintain a manuscript register
showing the amount of accepted un-current G.C. Notes, credited to Shroffs
and counterfeit G.C. Notes detected by the Bank, deemed made good by the
concerning Shroff / Remittance Cashier / Sr. Shroff.
311.
Disposal of forged currency notes : Forged currency notes
debited to stations must be sent by the Head Traffic Cash Witness to the
respective Divisional Commercial Manager / Station Supdt. for further
disposal at their level.
The Head Traffic Cash Witness is responsible for the preparation and dispatch
of Daily and Weekly returns showing shortages, excesses and other
irregularities detected in stations remittances. These should be prepared
separately according to Divisions, and sent to the Divisional Commercial
Manager concerned.
Vouchers such as Claim Pay Order, Refund Vouchers, Warrants, Credit Notes
must be placed in sealed covers, and the total amount mentioned on the cover
and compared by the Traffic Witness with the corresponding entry in the Cash
Remittance Notes. Cheques and Dividend Warrants of the Jackson Cooperative Bank Ltd. of the North Western Railway received duly entered n the
Cash Remittance Notes will be listed and credit afforded to the station
concerned. Their Cheques and Dividends Warrants will be handed over to the
Secretary, Jackson Co-operative Bank, Limited, of the North Western
Railway, and a Cheque on their scheduled bankers for the equivalent amount
given in lieu of the amounts. The above vouchers should be sent to the Sr.
AFA (TA), Ajmer / Jodhpur / Bikaner along with the Traffic Check Sheets.
13
312.
Accountal of Stations’ Cash : Every Traffic Cash Witness must
promptly record in the Joint Shroff and Traffic Witness’s Cash Book the
relevant entries in regard to (a) Bank Challans, (b) Credit Notes, (c) Cheques
(d) Debits against station, (e) Totals of Check Sheets, (f) Shroffs entries for
various denominations of Cash and (g) Any authorized transfers of cash
among Shroffs. The Traffic Cash Witness will take up all irregularities in
respect of Stations Remittances and preparation of Cash Remittance Notes.
313.
Banks Challans : Amounts under Bank’s challans must be
correctly worded and acknowledged, Receipts for sums of Rs 500 and
upwards should be signed by the Treasury Officer. For sums under Rs 500
the receipts maybe signed by the Accountant and Treasurer. Signatures of
authorized Bank’s Officials should be compared with the specimens recorded
in the Cash Offices. If there is a disagreement, the Bank concerned must be
addressed for confirmation of receipt of payment and supply of fresh
specimen signatures. Banks must be required to furnish names, with
specimen signatures of officials, authorized to sign challans and to furnish the
same as and when changes occur.
314.
Cheques & Commercial Credit Notes : Cheques and
commercial credit notes / D.D are received in payment of freight by firms
authorized by the Chief Commercial Manager. All Cheques must bear the
stamp of the remitting station.
315.
Cash Account of Shroffs’ Branch : As soon as the Check Sheets
are verified and the subsidiary accounts of stations’ Cheques, etc are ready,
debit entries for the day’s traffic earningss per Check Sheets, must follow the
balance of the previous day. Then the total of Miscellaneous Receipts of the
day accounted for in the Counter Cash Book. On the credit side will be the
payments into Bank, duly acknowledged by the local Bank. Challan
acknowledgements of the Bank, Cashiers unpaid challans and bank challans
for stations authorized to remit earningss into the local bank, will follow, and
at the end will be the closing balance.
317.
Instructions to Shroffs : (a) Shroffs should see daily before
commencing Shroffing that their equipment, cash boxes, locks, keys, wooden
ring, knives etc. are in good condition to facilitate work and avoid risks in
cash transactions.
(b) When the cash of a station is mixed with the other cash, Shroffs will
endeavor to keep currency notes and coins as far as possible in such multiples
of hundreds and tens respectively as may enable speedy consolidation and
easy count after all cash bags have been opened.
(c) Any deficiencies in the Shroffs’ cash either in the office or at the Bank
must be made good the same day.
(d)
Each complete Cash Box of rupees and coins for the Bank should have
a memo of contents, signed and dated by the Shroff and the Cash Box must be
tied and sealed.
14
(e)
The Head Cash Counter / Remittance Cashier will leave for the Bank
with the cash correctly verified, and accompanied and watched by him at all
times. He will also take along with him the challans duly signed by the
Divisional Cashier / Asstt. Divisional Cashier (Cash), and with the Armed
Police / Protection Force escorts being present throughout.
(f)
The Head Cash Counter / Remittance Cashier will not leave the Bank
until the entire cash for the day is correctly paid in, and a temporary
acknowledgment for the amount, rubber stamped, signed and dated obtained
on the counterfoil of the Bank Challan Book. After they have finished their
work at the Bank, they should return to the Office along with the empty cash
boxes. Even if there is no further consolidation work they should not leave
the office without the permission of the Divisional Cashier / Asstt. Divisional
Cashier (Cash).
318. RETURN of Cash Remittance Note acknowledgments foils and
empty cash bags to Station : The Chief Traffic Cash Witness / Head Traffic
Cash Witness will arrange through the Traffic Cash Witness for the Cash
Remittance Note acknowledgment foil to be inserted in the station empty cash
bags. Cash Remittance Note acknowledgment foils should be carefully
separated from the Cash Remittance Notes foils to be sent to the Traffic
Accounts Office and placed in the respective empty cash bags, which should
then be buckled, so as to prevent loss of the receipts. Traffic Witnesses
should prepare the necessary lists giving the actual numbers on the cash bags
and compare the list with the corresponding numbers in the Cash Bags
Register. The bags will be tied up in numbers according to sections and
dispatched to the stations daily.
(a)
Stations are expected to watch for the prompt return of the Cash
Remittance Note acknowledgment foil. If not received when due, they must
immediately apply to the Sr. AFA (TA), Ajmer / Jodhpur for a certificate in
respect of the missing Cash Remittance Note acknowledgment.
319.
Supply of leather cash bags : The Chief Traffic Cash Witness /
Head Traffic Cash witness will be allotted by the Commercial authorities a
sufficient stock of leather cash bags for immediate replacement of any torn,
damaged, cut, etc. bags received in the Travelling Cash Safes. He will
maintain a register showing the bags supplied to stations. Bags supplied to
stations must bear the name, and number of the station painted in white by the
painter working in the Cash Office.
320.
Period of retention of records of Cash Sections : Records of
the Cash Sections are to be retained for the period mentioned below:Cashier’s Cash Book for 6 years.
Receipt Book for 6 years.
Register of T.C. Safes and Cash Bags for 3 years.
15
Shroffs and Traffic Witness Joint Cash Book, Dagina Book and all other
records for 1 year.
Important files are to be retained permanently. Those dealing with general and
ordinary matters for 3 years.
--0--
16
PAY SECTION
CHAPTER –I
ACCOUNTS OF THE PAY OFFICE
401.
The Pay Department is under the supervision and control of the Dy
FA&CAO (C&P)/Chief Cashier. Immediate and direct supervision and
control is exercised by the Divisional Cashiers at the respective headquarters
of each Division.
402.
Scope of Pay Department: Accounts of the Pay
Department are based on bills, C.O. 6 and cheques received from
Accounts Offices. All bills passed for payment must be
accompanied by abstracts CO 7.
403.
Preparation of C.O. 7 by Accounts Office: In order to
facilitate preparation of cheques and expeditious payments, the
Accounts Offices, shall arrange vouchers in different groups as
under, and prepare C.O. 7 for each group separately.
Railway Employee:
(a)Monthly salary bills of staff.
(b)P.F. Advance bills of Staff.
(c) Settlements and special pay bills of staff.
(d) Expenditure Bills.
Contractor:
(e) Bills of Contractors/ Suppliers.
Urgent:
(f) Any bill that requires to be paid urgently.
404.
Procedure for Drawing Cheques: The Accounts Office
shall give, on the C.O.7's, full details viz. name of payee, name of
Bank or Treasury and amount of cheques or drafts. For payments in
cash, such cheques will be drawn in favour of Divisional Cashier
/Asstt. Divisional Cashier of the Divisions and Inspector of
Cashier/Sr. Cashiers-in-Charge of the Pay Cells. Special cheques in
favour of parties shall be issued in the following cases.
(a) Claims of Retiring Staff or ex -employees.
(b) Salary bills/cheques of Railway employees/staffs who desire
payments by cheques.
17
(c) Amounts payable to various Banks on behalf of Railway
employees/staffs who desire payment through Banks.
(d) Bills of Contractors/suppliers.
(e) Bills of Electricity Board, PHED & Telephone Bills .
405.
Abstract of Cheques: With a view to reducing the
number of cheques covering cash & cheque payments, all C.O.7's
relating to such payments are carried into the Abstract of cheques.
The form provides several columns in which the amounts under
different C.O.7s, to be made over to the same Cashier/party or
Bank/Treasury, can be totaled. The details of cheques drawn and
the amount of each C.O.7 are entered on the Form. The total
drawings for the day, vide particulars of cheques, must agree with
the total of all C.O.7s. Special cheques should be drawn on Banks
or Treasuries in account with the Railway nearest to the payees’
destination.
406.
Essentials of CO6 and CO7: The Pay Cell at
Headquarters and the Divisional Cashier (Pay) at Divisions shall
scrutinize Audited Bills, CO6 and CO7 and see that –
(a)
Every bill bears under the Accounts Office Certificate
(i) Number and date of Voucher
(ii) Number and date of CO7
(iii) The amount authorised for payment;
and that the bill clearly states the particu lars of the payee and the
place where payment is required, with the name and designation of
the Witnessing Official.
(b)
Every CO7 is duly certified by an Account Officer and
that it contains correct entries regarding number of vouchers,
description of claims and net amount payable. Any Bill or CO7 not
complying with these requirements shall be returned to the
Accounts Office for amendment/completion.
407.
Pay Master Numbering of Bill: The Accounts Office
must give the first lot of Bills and cheques to the Headquarters Pay
Cell and the Divisional Cashiers (Pay) by 11 -30 hours daily. Only
bills for steel purchases passed by Stores Accounts and very urgent
bills shall be permitted to be sent in the second lot by 15 -30 hours.
Regular trip payments bills must, however, be sent fully a day in
advance. Administrative Offices bills requiring payment on the last
day of the month will begin to be sent by the Accounts Department
18
from the third last working day of the month. All vouchers shall be
given progressive numbers called the Pay Master's Running
Number, and the number of the Cashiers by whom payable shall
also be given. The Pay Master's Running Number shall be given
near the Accounts enfacement stamp and it shall be coupled with
the date and month (in figures) of the Cash Book accountal date, as
for instance e.g. HQ/3 123/01.01.08, would mean that the voucher
is to be traced in the accounts of 1 st Jan. 08 under Pay Master's
Running Number 123. The Pay Master's number and the Cashier's
number shall also be noted on the respective CO7 for the guidance
of the Pay Master's Cash Book writer.
408.
Pay Master's Cash Book: Immediately all CO7s are dealt
with by the PMR Section in the Headquarters and the Pay Divisions
Pay Offices, these shall be passed on, along w ith the relative
vouchers and cheques, for entry in the Pay Master's Cash Book
maintained both at Headquarters and at the Divisions. Audited
vouchers will be passed to the Cashiers concerned through Bills
Distribution Registers.
(a)Balance on Hand: The Cashier’s Cash Book shall be balanced
daily and if any balance is left on hand, the same shall be carried
over to the next day’s account.
(b)Extra entries over Inter Divisional Transfers : The only debit
or credit, other than those for bills under CO7, a re in respect of
payments previously passed to certain Pay Division, but
subsequently requiring transfers on the prescribed Transfer Form to
some other Pay Divisions. Debit is taken for the refund as if for a
new CO7, and credit obtained through the Forwa rding Advice for
the Division to whom the payment is transferred.
409.
Distributing Agency for Payment:
For expeditious
payments of claims, the Railway has been divided into 04 Divisions
and the Headquarters Pay Cell. Each Pay Cashier attached to the
division is in charge of a single Pay District, and he is responsible
for all payments promptly on his district.
410.
Forwarding Advice Form: Audited vouchers shall be
passed on to the Cashier concerned under Forwarding Advice,
prepared in triplicate for Headquarters payments separately for each
Pay Division and in duplicate by Divisional Cashier.
411.
Dispatch of Remittance to Cashier: Vouchers for each
Pay Division must be neatly folded into bundles and deposited into
the daily leather dak bag, along wit h the Forwarding Advice and
19
Cheques. A telegraphic advice shall be sent to each Divisional Pay
Master in the case of regular trip payment bills dispatched. It will,
however, be incumbent on Divisional Cashiers to arrange to receive
the daily dak bag, and if not received on any day he will wire for
the same. The leather dak bag must be booked under Free Service
Way Bill from Headquarters. On Divisions, the cheques and
vouchers are handed over to the Cashier personally, and
acknowledgment obtained in the Divisional Cashier Cash Book.
412.
Distribution of Remittance among Cashiers through
Divisional Cashier: On receipt of dak from Headquarters, the
Divisional Cashier shall verify the contents and take debit for
cheques received in the Divisional Cashie r’s Cash Book. Any
difference noticed in the remittance shall at once be brought to the
notice of the Divisional Cashier (Pay), Headquarters, Jaipur by
wire. The remittance shall then be distributed among the respective
Cashiers and their acknowledgments taken on the credit side of the
Divisional Cashier’s Cash Book. Any remittance not made over
must be shown in this book as balance on hand. On receipt of the
remittance, the Cashiers shall scrutinize all vouchers and cheques
and return to the Headquarters, through the Divisional Cashier,
under a report, any cheque or voucher found irregular or requiring
payment on some other Division. The Divisional Cashier shall
maintain a Cash Book in which he shall take the entries of the
Headquarters Bills received by him for payment on a different pay
district of his division. These bills and amounts are to be handed
over to the respective Cashier, who shall enter these amounts in
Column 7 and after payment the same shall be shown in Column 14.
The paid voucher and unpaid amount, if any, shall be returned
under returning advice to the Divisional Cashier, who shall clear
and return them to Headquarters. All these transactions in column 7
and 14 by the Divisional Cashier and Cashier must be attested by
the signature of each.
413.
Cashier’s Cash Book:
On receipt of vouchers and
remittances, Cashiers will immediately acknowledge and take debit
in the Cash Book. If for any reasons such as inability to cash a
combined cheque, etc., any remittance is withheld by the Divis ional
Cashier, it shall be noted at the foot of the entries for the day, as
“Due” , and the Divisional Cashier’s initials obtained in support of
the entry.
414.
Closing of Cashiers Cash Book: It shall be understood
that the Cash Book must be closed daily whenever possible. When
Cashiers are on line, and have no Cash Receipts or fully paid
20
vouchers to be accounted for, though posting may be made, the
daily closing with totaling and balancing is dispensed with, subject
however, to the condition that the Cash Book must be closed in any
case not less frequently than once a week, and the cash balance
verified and full particulars recorded there in under the signature
and date of the Cashier.
415.
Accountal of Cheques outside Voucher Liability: If any
cheque is received from a payee directly by the Cashier, it should
be entered in his Cash Book immediately below the day’s closing in
Column 7. The cheque should be sent to the Accounts Office, with
a covering letter, for necessary amendment, after entering it on the
credit side in Column 14. After correction, the cheque would be
sent back to the Cashier with a special entry in the Forwarding
Advice and the Cashier shall take a second debit entry in his Cash
Book in Column 7 and on payment to the party in the day ’s closing
he shall make a corresponding credit entry in Column 14. The Head
Clerk, Bills section, shall maintain a register showing receipts and
disposal of all such cheques.
416.
Cashier’s Rough Diary of Daily Cash on hand:
Cashiers should record receipted vouchers in their Daily Diaries on
a day to day basis, according to PMR Nos, specifying the total
amounts paid under each CO6. On no account shall entries in one
lump sum be shown in the Diary. When Cashiers are not engaged
with making heavy payments, the particulars of cash on hand
should be recorded in the diary. If heavy payments are to be made,
a remark to that effect should be recorded therein.
417.
Rectification of Errors: Erasure of any kind in the Cash
Book and Audit Vouchers are strictly prohibited. Any corrections,
if necessary, shall be attested under initials and date in ink by the
Authority concerned.
418. Returning Advice: All bills when being returned to the
Divisional Cashier (Pay) Headquarters/Divisional shall be entered
in a returning advice in triplicate and duplicate respectively. The
entries of bills shall confirm as far as possible to the order of Pay
Master Running number, to enable the Divisional Cashiers’ Cash
Book to be completed in regard to “Date of Payment”, and the
“Date returned to Accounts”.
419.
Credit Entry Stamp: All bills under return must be
enfaced with the credit entry stamp, with the required details.
Contractors bills paid at the Headquarters and Divisional Counters,
or paid by Registered Post or by Money order are exempted from
21
the credit entry stamp and the returning advice for these bills shall
show the PMR number, date of payment, and amount of each
voucher.
420.
Unpaid Statements: Any item in a voucher remaining
unpaid must be abstracted into the unpaid statements. The entries
shall be continuous and show a separate total of unpaid in respect
of each voucher. This statement is to be prepared in triplicate and
progressively numbered. One copy shall remain with the Cashier,
the second for the Accounts Office, shall accompany the returning
advice, and the third addressed and sent to the Departmental Officer
concerned. When a statement is cancelled, a remark to the effect
must be made at the top of the next statement. The column
“Description of Bill” in unpaid statements should be carefully
written up, with the correct description of bills, such as “Wages”
“Settlements” “Special contribution to P.F.” “Settlement Wages”
“Contractor Bills”, etc.
All such returns shall be prepared
separately for Headquarters and Divisions and these statements
shall be stamped indicating Headquarters or the Division
concerned.
421.
Remittance of Unpaid amounts to Divisional Cashier:
All Cashiers including Headquarters Pay cell, as well as Divisions
are required to promptly hand over their unpaid amounts along with
the Returning Advice and unpaid lists simultaneously to their
respective Divisional Cashiers. Once the Divisional Cashier enters
the details in the prescribed statement of unpaid wages the Cashier
will obtain his acknowledgment in the Cashier’s Cash Book. The
Divisional Cashier (P) pays this amount to the Counter Cashier at
Headquarters, or into the State Bank/Local Treasury, through
Challan receipts with the returning advices of the cashiers’
concerned. When the unpaid amount is in the form of the cheques,
it shall be duly cancelled and returned to the Divisional Cashier for
transmission to the Accounts Office.
422.
Accountal of Unpaid amounts by the Cashier and
Divisional Cashier: Unpaid amounts received by the Cashi er and
Divisional Cashier should be detailed in the statement of unpaid
amounts. The total of these unpaids must also be recorded in the
Divisional Cashier’s Cash Book, after the day’s debit and credit
entries, both at Headquarters and in the Divisional C ashiers’ Office
concerned.
423.
Submission of Cashier’s Accounts to Sr. AFA
(Books)/Sr. Divisional Finance Manager and Issue of
Acknowledgements to Cashiers: Cashiers return paid Bills along
with the returning advice in duplicate for Headquarters and to the
22
respective Divisional Cashiers (Pay), directly. The Headquarters
and Divisional Cashiers (Pay) Offices verify the documents and
post “Date returned to Accounts” against each voucher entry in the
Div. Cashier (Pay) Cash Book and forward them to the Sr. AFA
(Books) at Headquarters and Divisional Accounts Office concerned,
on the same day, by obtaining an acknowledgement in the space
provided in the returning advice the very day. The receipt of
Returning Advice is then signed, detached and returned to the
Cashier to be pasted in his Cash Book in support of the respective
credit entry.
424.
Inter District Transfer among Cashiers at the same
Unit: When a cashier receives intimation that a payee (passed on a
separate voucher) is transferred to another Pay District in the same
Division, the voucher and the money shall be made over to the
Cashier, to whom the voucher and money are transferred, both
Cashiers taking credit and debit entries in columns 7 and 14 in their
Cash Books. After payment, the voucher will be return ed to the
original Cashier taking entries in columns 14 and 7 respectively of
their Cash Books.
425.
Inter Divisional Transfers by Cashiers on Different Pay
Divisions: In such cases, the net amount payable must be credited
at once. The Sr. AFA(Books)/Sr. DFM /DFM concerned will issue a
Payment Authority to the Divisional Accounts Officer of the
Division, to which the employee has been transferred, authorising
him to arrange payment of the amount to the employee, and to raise
necessary debit against the Division issuing the authority.
426.
Inter District Payment on Extracts: When the same bill
includes several payees to be paid on other pay districts of the same
Division, as both Cashiers are at the same pay centre, the transfer
will be effected by Extracts. If transfer of the voucher is found
necessary, both cashiers must take debit and credit in their
respective Cash Books in columns 7 and 14.
427.
Currency of Extracts from Bills: Extracts prepared from
bills are current only for one month. If any extract is not re turned
with in the time limit, the issuing Cashier should report the matter
to Headquarters or the Division concerned, who will take up with
the Cashier who was to make the payment. When the currency of
an extract has expired, but payment is likely, the e xtract must be
returned to the issuing cashier for renewal under the unpaid system.
428.
Payment on Extracts from Unpaid Settlement: When
intimation of an employee’s transfer is received after submission of
23
the unpaid statements, the Cashier will prepare an E xtract giving
reference to the number and date of the unpaid statement. Before
the extract is issued, a suitable remark in ink withholding the
amount will be made on the unpaid statement. The Cashier paying
Extracts from unpaid statements should obtain rec oupment from the
Accounts Office concerned, advising the Cashier who issued the
extract, the date of Payment and the date and number of Imprest
Recoupment Statement. Payment on these extracts is permissible
only during the Cashiers’ time limit.
429.
Limits on Cashiers Authority for Payment of Unpaid
amounts: Cashiers have authority to make payment of unpaid items
during the month in which the unpaid statement is issued, and in the
following month. This authority is strictly limited to payment of
ordinary unpaid wages, or unpaid bills of railway staff and
traveling allowance. To prevent any payment of unpaid a second
time, or after the time limit, Cashiers will pass suitable remarks in
ink on their unpaid statements, when any item is paid or transferred
to other Cashiers and, at the close of each month will also strike off
all time barred statements.
430.
Payment of unpaid settlements: Settlements, special
contribution to P.F., Contractor Bills, and other miscellaneous bills,
excluding payments of grants from the Staff Benefit Fund made
through pay sheets, when once returned unpaid are required to be
passed under a fresh accounts voucher. Payment of ordinary unpaid
wages and unpaid monthly bills of railway staff beyond the time
limit of the Cashier, similarly require fresh authority from the
Accounts Office.
431.
Payment of unpaid amounts and Extracts to be met
from Imprest Cash on Hand: These payments will be met from
Imprest cash and other outstanding cash and, pending recoupment,
payee’s receipts will count as part of current cash with the cashiers
concerned. The cashiers have been provided with Imprest cash for
payment of unpaid wages.
432.
Recoupment Bills for Unpaid Payments: For payment of
unpaid wages, Cashiers will bill the Accounts Office on rec oupment
forms, in which amounts paid must be recorded individually. The
bill supported by the payee’s receipts should be sent to the
Accounts Office, through the Division Cashier (Pay) concerned,
and will be passed as vouchers under CO7. As recoupment wi ll
take some time, the bills may be sent as frequently as required, so
that the floating cash balance may not sink so low as to cause
detention to regular payments.
24
433.
Cashier’s Liability: The Divisional Cashier for
Headquarters and Divisional Cashier (Pay) for Divisions maintain a
Register called the Cashier Ledger Accounts showing the daily
position of each Cashier’s liability. The position is shown in three
columns, i.e. Debits, Credits and Balance for every working day.
434.
Periodical Return of Cashier’s Liabilities: The Cashiers
will submit a periodical Cash Book Extract on Weekly closings of
their accounts on 5 th , 14 th , 22 nd and 30 th of each month, giving a
detailed position of outstanding accounts vouchers, unpaid liability,
and assets on hand. Particul ars of vouchers will be abstracted from
the outstanding in the Cash Book in the order of receipt, and
compared with the bills actually on hand. The total of these
vouchers must correspond with the total liability shown in the
Cashier’s Cash Book. This return will be closed under a certificate
as below :“Certified that I have this day verified by actual
examination the above assets for Rs …………..consisting of cash
and cheques amounting to Rs …………………….and cash vouchers
Rs……….”
These returns must be checked in the Headquarters
Bills Section and the respective Divisional Cashier (Pay) Office,
and reconciled with the Cashiers’ Ledger accounts, checked by the
Division Cashier (Pay) Headquarters/Divisional Cashier (Pay) at
Division/Inspector of Cashier/Sr Cashier in charge of Pay Cell.
These returns and Cashier’s Ledger accounts register will
be
examined and checked by the Sr AFA(Books)/Headquarters and the
Sr.DFM/DFM at the division.
435.
Daily Return of Cashiers’ Liability and Assets from
Division Cashier (Pay): All Divisional Cashier (Pay) must submit
a daily return showing first the liability of all the Cashiers under
their control, in the separate columns provided for each Cashier.
The Cashiers will
then give the actual position of their cash ,
and sign the return in token of acceptance of the position of their
liability and assets. The return will be verified with the Cashiers’
Ledger accounts maintained in the Headquarters and respective
Divisions.
436.
Statement of assets on payment days: When a Cashier
at Headquarters of the units, is occupied with heavy payments and
cannot verify his Assets, he may record the Assets at the total
extent of his Liability, coupled with the remarks, “Payment in
hand”.
25
437.
Verification of Cashiers’ Cash Balances: Cashiers are
required to verify their cash balances on all days when there are no
heavy payments. Any deficiency found must be made good at once,
while excess should be credited to the Railway.
(a) Cashiers’ accounts and cash balances shall be ex pected to be
ready at any time for surprise checks by the Dy CAO (C&P)/Chief
Cashier or his representatives. Such surprise checks by officers or
Inspecting Accountants of the Accounts and Audit Department are
also permissible on a letter of authority to b e produced by them
under the signature of the Financial Adviser and Chief Account
Officer or the Deputy Chief Accounts Officer or the Divisional
Accounts Officer of the respective Divisions. No other parties will,
in Anaya circumstances, be allowed access to the Cashiers’ cash or
accounts, and Cashiers are strictly forbidden to divulge to any
member of the other departments, or the public, information
regarding the procedure for custody of Cash. The inspecting
Officials are required to sign in the Cash Boo k below the inventory
of the Cashiers assets recorded therein, with brief particulars of any
irregularities noticed by them. Instructions given by them will be in
the order Book maintained by Cashiers.
The frequency and scope of the surprise checks will b e as
follows:
(i)
By Division Cashier (Pay): The Division Cashier (Pay)
should check accounts of each cashiers and verify the cash on hand
by actual count at least once a month.
(ii)
By the Dy CAO (C&P)/ Chief Cashier: He should
conduct a surprise check of the cash and accounts of one or more
Cashiers at Headquarters in a month so that the accounts of all the
Headquarters Cashiers will come under his check once a year. In
addition, he should also conduct surprised checks of the accounts of
the Cashiers working in Divisions when he is on tour.
(iii)
By the Sr. Division Finance Manager/Divisional
Finance Manager and other Accounts Officer who have pay
offices attached to their organisations:
The Accounts Officer should check the accounts of one or more
Cashier every month so that the accounts of all the Cashiers will
come under his check once a year.
26
The scope of surprise checks by the Dy CAO (C&P)/Chief
Cashier, Divisional and other Accounts Officers will be the same as
prescribed in Para 981 of the Indian Railway Code for the Accounts
Department, viz, the check should embrace a census of the bills in
the possession of the Cashiers and the counting of the cash with
them.
In the Monthly Progress Reports submitted by the Accounts
officers and the Divisional Cashiers (Pay), mention should be made
of the number of such checks due in a month and the number of
checks carried out, together with reasons explaining why the check
of any cashiers’ accounts has not been carried out.
438.
Retention of Bills by Cashiers: All Pay bills must be
returned to the Divisional Cashier (Pay)Headquarters/ Divisional
Cashier (Pay) at respective Divisions strictly within a month from
the date of their receipt. All Cashiers must return their bills along
with the unpaid amounts, if any, likewise immediately when
returning bill within the time limit prescribed.
439.
Divisional Cashiers’ Monthly Progress Report: The
Divisional Cashier will submit a Monthly Progress Report to the
Officer concerned, i.e. Sr.AFA (Books)/Sr.DFM / Dy. CAO
(Const.), with a certified copy thereof duly countersigned by the
controlling Accounting units, to the Dy. CAO (C&P), Jaipur by the
20 th of the following month in the form as prescribed.
440.
Period of Retention of Records:
(i) Pay Master’s Cash Books are to be retained for 10 years
(ii) Divisional Cashier’s Cash Book and all Cashiers Cash Book
for 5 years.
(iii) Imprest Recoupment Books for 3 years. All other books and
return referred to in this Section need not be retained for more
than a year.
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27
CHAPTER - II
PAYMENT PROCEDURE
501.
Programme of Payments: Under the provisions of the
Payment of Wages Act, 1936, the programme of payments is so
arranged as to complete payments of staff within ten days of the
wage period. The Accounts Office will from time to time arrange
for a suitable revision of the programme if and when necessary,
consistent with the requirements of the ACT. The programme laid
down gives dates on which pay bills of staff of various categories are due
from Departments/Offices, from the Accounts Office, date of receipt in the
Pay Offices and the approximate date of payments. The Cashiers must make
every endeavour to pay the Staff on the scheduled dates. Bills of contractors
and others, which are receivable on any odd date in the month, will be paid at
the earliest opportunity. The Office hours for the Pay Office Branch are
normally from 10:00 to 17:30 hours from Monday to Friday and 10:00 to
15:30 hours on Saturdays.
502.
Place of Payments: Payments should be made at the Paytable and at the usual place: (i) Administrative and District Offices: provided at the office concerned.
From
the
pay-table
(ii) Staff at Road Side Stations: - From the Cashiers reserved
compartment handing over money a nd pay sheets to Station Masters
on duty, after taking his signature on the Summary Sheets.
(iii) Staff of Traction, Carriage and Sheds: - At the Sheds.
(iv) Junction stations and miscellaneous payments: - From the Paytable at the stations.
(v) Workshops Staff:- By the Tube system from the table provided
in the Workshops.
(vi) Engineering labor on line: - From trolleys generally. In rare
cases by Train service, where authorised.
(a) Payment of Inspectors, Overseers, Inspectors of Works, etc.
and their staff, in the office room of such officials away from the
station platforms is not desirable. Such payments at Headquarters
are to be made in the Divisional Cashiers and Cashiers Office
where provided, and on line from the reserved compartment
provided.
28
(b) Cashier will from time to time impress on the Witnessing
Official the need for keeping order among the staff, so as to prevent
any crowding near the pay-table. If disorder is noticed near the paytable, Cashier will stop the payment, and report the mat ter to the
highest authority on the spot. Where a Cashier sees that pay -table is
not provided at a suitable place for payment, he will report the
matter to the Divisional Cashier concerned.
(c) Cashier should insist that Witnessing Officials should be
present during the entire course of payment. No payment should be
made in the absence of the Witnessing Official. However, if it
becomes necessary for the Witnessing Official to be absent from
the pay-table for any reason whatsoever, the payment should be
suspended during his absence. If in an emergency the Witnessing
Official after commencing the payment is unable to complete it, he
must certify all the payments witnessed by him, and make
arrangements with the authorities for another suitable witness to
continue.
(d) The Armed Police/Protection Force escorts, who are responsible
for the protection of cash should continuously particularly during
payments be vigilant through-out. They should not leave the cash
box unguarded under any circumstances whatsoe ver. If it becomes
necessary for them to leave the cash box to answer the call of
nature, etc. they should go one at a time, and under no
circumstances must the cash box remain unguarded.
(e) In the course of payment, if the Cashier feels suspicious of foul
play or robbery, the payment should be suspended immediately, and
the matter should be reported the Witnessing Official on the spot.
The cash should be counted on the spot in the presence of the
Witnessing the Witnessing Official, and the Cashier sho uld also ask
the Witnessing Official to report the matter immediately to his
Departmental Officer, who may be available on the spot, to take
further action.
A simultaneous report of the incident should
immediately be made the Police, and the Dy CAO (C&P)/ Chief
Cashier/Divisional Cashier and the Cashier should on no account
leave the pay-table, unless the facts of the case are verified and
recorded by the Police, and the Witnessing Official.
It is
obligatory on the part of the Cashier and Witnessing Offici al to
take all precautions to safe-guard Government Cash.
503.
Witnessing Official: Officers submitting bills are
required to mention therein the number of district Cashier, the place
29
of payment, the name and designation of the officials before whom
the payment will be made.
504.
Witness must be a Literate Person: Should the
Witnessing Official be unable write in English, he will give the
required certificate in his own language which will be translated
into English below the certificate by the disburs ing Cashier. An
illiterate witness should not be accepted, and in such circumstances
the Cashier should refer the matter to the Divisional Cashier (Pay)
to be taken up with the Department concerned.
505.
When no Witness is named: Where the name and
designation of the Witnessing Officials are not mentioned in a
bill/voucher, the disbursing Cashier will call upon some recognised
person of the Railway Staff to witness the payment and the lapse
reported.
(a) When a payee signs in the regional language, his signature
should be translated into English. In such cases, the amount should
be entered on the receipt both in the regional language as well as in
English.
506.
Arrangements in the absence of Authorised Witness:
When an officials or subordinate named in a bill as a witness is
from some reason on other unable to attend, he will arrange to
depute some other responsible Railway Official for the purpose.
This deputation will in the case of payment to Engineering labor
require the previous approval of the o fficer next above the specified
witness. Any case in which the Cashier finds such deputation
arranged recurrently must be specially reported to the Divisional
Cashier (Pay) concerned.
(a) Should an officer or a subordinate named in a bill to witness
payment be unable to depute another, the disbursing Cashier will
not pay the bill, except on the written authority of the Officer
signing the bill, or one of his assistants, who must be a Gazetted
Officer, to whom intimation of the fact will be given by the
Cashier.
507.
Responsibility of the Official Witnessing the Payments:
The Witnessing Official will be responsible for the identity of the
employees paid in his presence and for correct payment of the
amounts entered in their favour in bills. When payment to illiterate
staff is being made, the witness should call out only the payee's
name (excluding his father's name) from the pay sheets, and the
payee should in reply mention his own name, as well as his father's
30
name, which should be compared with the name s hown in the pay
sheets, both by the witness and the Cashier to ensure payment being
made to the correct party. The witness and the Cashier should call
out the amount payable to every payee at the time it is made over to
him. Any complaint of short payment made on the spot should be
settled with the full knowledge of the witness. No complaints of
shorts payment will be entertained after the payee has left the pay
table, nor any excess found in the Cashier's cash after completion
of payments, used for settlement of such complaints.
508.
Cashiers to refuse payment in cases of doubt: Cashiers
must take care that persons, who present themselves for payment,
are as far as they know really those mentioned in bills. Should
they, however, entertain any doubt, they will refuse payment until
the doubt is removed. A case of one man answering to another
man’s name should in no circumstances be passed over, but must be
reported to the Divisional Cashier (Pay) concerned.
509.
Notice for Payment of Staff or Contractors: Cashiers
will immediately on receipt of bill advice payees concerned the
probable date he is likely next to visit the place of payment. Payees
residing at stations will be advised on letter form or by telegram.
Those who are out of touch with station off icials will be given
postcard intimations. Contractors are advised by post and their
payments are made on the delivery and presentation of post card cum-receipt forms properly acquitted.
510.
Notice of Payment to Staff: Owing to Sundays or
holidays, the scheduled dates for receipt of pay bills are liable to
slight variation. As a matter of convenience, the departmental
witnessing officials will, therefore, be given previous notice of the
date of intended payment. Where payment is intended at a definite
hour or place, the notice should be accordingly amplified. Payment
at Headquarters stations will be notified by letter or hand message
and those at out stations by wire. When an arrangement of payment
concerns several witnessing officials at the same place, a ll the
parties should be included in a combined message, such a message
being addressed to the Telegraph Master of the station.
511.
Period of Notice: Monthly payments (other than
Engineering Gangs) do not require more than a few hours’ notice.
For Engineering Gangs, however, as far as possible, 48 hours'
notice will be given to the Witnessing Officials, and to enable this
being done, the Divisional Cashier (Pay) will advice Cashiers on
Divisions by wire, the date pay bills are dispatched.
31
512.
Absence of Witness on Pay Day: Cashiers must be very
careful to see that the engagement once arranged is kept. When on
arrival at the appointed place, a Cashier finds that the witnessing
official is not present, he will immediately address him by letter or
wire, as may be necessary, and ask him when he may be expected.
He will at the same time report the facts to the Divisional Cashier
(Pay) and proceed with further payments as far as may be possible,
pending reply from the Witnessing Official.
513.
Cashier's or Witness's inability to attend on Pay Day:
Should a Cashier witness after giving notice of payment find that he
will not be able to meet the Witnessing Official at the appointed
date, he will immediately telegraph or write, as may be necessary,
to the Witnessing Officials telling him of his inability to attend,
with a proposal of another date for payment. On receipt of the
Witnessing Officials acquiescence, the Cashier will adjust his
subsequent engagements accordingly.
(a)The same procedure will be observed by the Witnessing Official
in case of his inability to attend, and it will be binding on the part
of both the Cashier and the Witnessing Official to reply
immediately to each others notice.
514.
Stamped Receipt: All staff on monthly or daily rated pay
are required to give a receipt, which when the gross amount
exceeds Rs. 5000/- is to be on 1 Rupee revenue stamp. Literate staff
must sign. Left hand thumb impressions will be taken from illiterate
payees (men), and right hand thumb impressions in case of ill iterate
(women), by the witnessing officials and authenticated under his
initials. On special bills such thumb impressions must also be
specified.
"Left/right
hand
thumb
impression
of
....................................". Cashiers have authority to refuse
payments where the signature or thumb impressions are not
satisfactory.
(a)
If a blurred or an indistinct impression is made in the first
instance, a second clear impression should be taken close to it, but
not over the former.
515.
Affixing of Stamps on Pay Bills:- Cashiers will hold a
sufficient stock of 1 Rs. revenue stamps required for use on the pay
bills. Before commencing payments such stamps should be affixed
against every item payable exceeding Rs. 5000 (Net amount
payable), the value of the stamp being recovered at the time of
payment. When the signature column of the pay sheets has
insufficient space for affixing the required number of stamps, the
complementary number of stamps may be affixed elsewhere in the
32
body of the same pay sheet, such st amps, however, being cancelled
under cross line to prevent their misuse.
516.
Receipts exempted from Stamp Duty: The receipts
exempt from stamp duty are:
(a)Receipt given by or on behalf of Government.
(b)Receipt for interest on Government Securities.
(c)Receipts on postal Money Orders acknowledgements.
(d)Receipts for withdrawals from Post Office Savings Banks.
(e)Receipt given by a Railway or an inland Steamer Company for
payments made to it on account of freight and fares, and for
incidental charges, such as loading, unloading, delivery, carnage,
haulage, warfare, demurrage, etc.
(f)Receipts for any payment for money without consideration such
as receipts for Grant-in-aid bills, and for fees paid to Barristers -atLaw.
(g) Receipts granted by Co-operative Societies.
(h)Receipts for Education Grant-in-aid bills paid to Schools.
(i)Acknowledgements of amounts received on account of Imprest
recoupment.
(j)Receipts given by a Railway Company or Administration or an
inland Steamer Company, for money received from another Railway
Company or Administration, or inland Steamer Company, or from a
Tramway Company or other carrying Company, in connection with
payment for through traffic transactions.
(k)Receipts for payment made to workshops staff by tin -tubes
system.
517.
Certificate on Pay Bills: When payments on monthly pay
bills, are in progress, the Witnessing Officials will attend every
individual payment made and fill in the certificate printed at the
foot of each page immediately it is completed. All person not paid
on the page will be marked as such, and the witnessing official
should also be required to state briefly in each case the reason for
non-payment. The number of unpaid employees so marked must be
33
correctly entered in the certificate at t he foot in the hand writing of
witnessing officials and the certificate completed by the Cashier
under the signature of both with dates. Should all men entered on a
page be paid without exception, the word "Nil" is to be inserted in
the place for the number of unpaid employee Certificates on pay
bills of running and other staff, whose payments are not continuous,
may be filled in when payments are over, but in such cases, each
payment must be attested by the witness and the payees receipts
dated.
518.
Completion of Certificates: On Interruption to
Witnessing Arrangements: If due to any emergency, the
witnessing official after commencing payments be unable to
complete them, it will be bindings on him to certify all payments
that he may have witnessed and to make arrangements for another
suitable witness to continue his duties. Should the witnessing
official become physically disabled to do this, the Casher will
report the matter at once to a higher authority, and have the
necessary certificates completed by t he next authorised witness,
after such enquiries as the latter may think fit. Any incident in
which a Witnessing Official either fails voluntarily, or otherwise to
sign certificates to payments actually made, should immediately be
reported to the Divisional Cashier (Pay) by the Cashier concerned.
519.
Payment after certification: If any staff are paid after
the certificates are closed, their receipts will be taken on the pay
bills. The Witnessing Official will cancel, under his initials the
original remark "Not Paid" and furnish a supplementary certificate
at the foot of the page as "One since paid" with signature,
designation and date.
520.
Difficulties in payment of Special Vouchers to be
reported: Cashiers are expected to make every effort to P ay Staff
or contractors, etc. without any undue delay. If any payments in
respect of Settlements, Contractors bills, etc. are not effected
within there weeks of the receipt of the voucher, Cashier must refer
the matter to the Divisional or other offices f rom which the claim
was preferred. Any known reason for non -payment should be
communicated to the offices concerned, and their further
instructions called for. In the absence of a reply within a week,
from reference, or on receipt of information that the payment is not
likely to be made, the assets may be credited to the Railway, and
the voucher returned to the Divisional Cashier (Pay) concerned in
the usual course.
34
521.
Intimation regarding Transfer of Staff: With a view to
accelerate payments, departmental offices will send intimation of
any transfers direct to the Cashiers from whose districts the
employees are transferred. In exceptional cases, such intimation if
given by literate employees direct may be entertained, provided that
the payment is to be made through a Railway Official at the
Railway Station. Cashier will in no case act on an intimation from
an illiterate person, unless it is countersigned by his immediate
superior.
(a) When assigning reasons for non -payment, Witnessing Officials
are expected to intimate transfers by suitable remarks on Pay Bills.
As soon as it comes to the notice of Cashier that a person, whose
money is in his hands, has been transferred from his district, he will
immediately arrange the payment as described in the c ase of
transfers.
522.
Where Witness may be dispensed with: After staff
payments, on ordinary pay day if the Cashier is satisfied as to the
identity of the party who signs in English, the Cashier may pay on
his personal responsibility without a witness. This only refers to
ordinary monthly payments.
(a)Settlements or other special payments must not be
made
without a witness, or a letter of identification from competent
authority.
523.
Letter of Identification: A letter of identification must
clearly state that the bearer of the letter is the payee named as
entitled to payment of the specified claim. Any such letter if not
produced in reasonable time (judging from the place and the date of
issue) will be returned with a remark suggesting renewal.
(a)When a Final settlement is authorised under a letter of
identification, the Cashier may accept any Railway Official for a
witness, if no departmental witness is provided. Where, however,
several payees are mentioned in the same letter, or when a letter
includes specimen of the payee’s signatures or thumb impression,
which can not be verified, the Cashier may demand from the issuing
Officer a departmental witness to identity the payees and witness
the payment.
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35
CHAPTER- III
INDIRECT PAYMENT
601.
Recoveries from Staff: Cashiers are prohibited from
making any deductions from the dues of an employee for payment
to private individuals.
602.
Recoveries Creditable to Railway: When a Witnessing
Official desires to make any recovery permissible under the
Payment of Wages Act 1936 and creditable to the Railway, the
Cashier will have such recoveries noted on the Pay-bill, under the
witnessing officials dated initials, and will account for the withheld
amount in the unpaid statement under a suitable remark. In support
of these recoveries, a statement should be obtained from the
witnessing official and submitted with the unpaid statement for
information of the Accounts Office.
603.
Attachments: Should a Cashier receive an Attachment
Order from a Court against Railway employees or others, he will
not make any deductions at all, but send the same to the Divisional
Cashier (Pay) to be forwarded to the Accounts Office.
604.
Payments of Wages to Nominees: Cashiers shall not
make payment of the dues of one employee to another, except on
the written authority (stamped where necessary) of the person billed
for, which will be attached to the bill in support of the Payment.
The nominee will be required to sign, with designation and date on
original bill for the payee, whose name and designation he should
also record, adding "As per Pay Authority attached".
(a) Where the Cashier is making payment on an Extract, the
nominee's acknowledgement would be taken on the extract,
similarly.
(b) The essentials of the Pay Authorit y are:
(i) It should not have been executed on a date prior to the period
of payment.
(ii) The payee's signature should agree with the name in the
audited voucher, and witnessed by a responsible Official.
(iii) The nomination should be under t he same signature as on the
receipt.
(iv) The nominee must be a person other than the one who
witnessed the Payee's signature.
(v) Nomination conveyed under a thumb impression must be
witnessed by the payee's immediate local superio r, and the
36
nominee should also be a permanent Railway employee.
(vi) Pay Authority should be countersigned by the immediate
superior of the Railway employee or by the witnessing
officials named in the bill.
(c) Cashiers are expected to exercise close scrutiny over Pay
Authorities in all details. Where this work and the removal of
stamps already affixed to the Pay Bills interferes with the
expeditious disposal of payments, the nominee should be asked to
apply after payments on bills in the ordinary course are completed.
(d) Where a Railway servant is on leave, a Life Certificate will be
necessary to be produced before payment can be made to the
nominee.
605.
Pay Authority permissible in Exceptional Cases:
Payments should as rule is made direct to payees. Any attempt to
bring Pay authorities into general use is to be discouraged.
Cashiers noticing instances in which the concession is repeatedly
availed of by any party shall report the matter to the Divisional
Cashier (P).
606.
Life Certificates: The Life Certificate should be signed
by some person exercising the powers of a Magistrate under the
Criminal Procedure Code or by a Registrar or Sub -Registrar under
the Registration Act, or by any pensioned officer, who before
retirement exercised the power of a Magistrate, or by a Chaplain or
any Gazetted Officer of Government or by a Munsiff or any person
holding a Government title, or by a Registered Medical Practitioner
giving his registration number on the certificate, or by a Police
Officer in charge of Police Station, with the official seal.
607.
Payment of Nominees of Claims other than Wages: The
procedure described previously applies to payment of monthly
salary bills only. For payment of special claims, such as Settlement,
Special Contribution to Provident Fund, etc. the nomination must
be executed on Rs. 10 stamped paper and the authority must specify
the particular claims, which are intended to be paid to the nominee.
These authorities must also have been witnessed by respons ible
persons, preferably Government Officials.
608.
Payment of Wages to Employee’s Relatives: Monthly
wages are expected to be paid to the employees direct; but in
exceptional cases, if the District Medical Officer certifies as to the
employee's inabilit y to draw pay and the District Officer or another
responsible person vouches for the identity of the employee's wife,
37
Cashiers may make payment to the wife or another person
considered by the District Officer to be entitled to receive such pay.
609.
Payments to Relatives of Deceased Employees: Pay and
other allowances claimed on behalf of a deceased Railway servant
can be paid without the production of the usual legal authority in
the following cases:
(i) To the extent of Rs. 500 under the order of a Gazetted Officer
responsible for the payment, after such enquiry into the right and
title of the claimant, as the sanctioning authority may deem
sufficient. The prescribed form is to be used in all cases in which
the amount due, including Special Contribut ion to Provident Fund,
does not exceed Rs. 500.
Note:
(a) Pay and other allowances referred to above include refund of
rent, water-tax, reimbursement of medical charges, fees, and all
legitimate dues of the deceased Railway servant.
(b) The limit of Rs. 500 prescribed above refers to the "Net" and
not the "Gross" amounts.
(ii) For the excess over Rs. 500 under the orders of the Railway
Board on the execution of an Indemnity Bond in the form
prescribed with such sureties as they may require, if they are
satisfied of the right and title of the claimants and consider that
undue delay and hardship would be caused by insisting on the
production of Letter of Administration. The sureties accepted for
such bonds should be of proved financial stability to meet the
obligations undertaken. In case of doubt, payment should be made
only to the person producing legal authority.
610.
Payment to Bank on behalf of Officers: Gazetted
Officers of the Open Line have the option to receive direct payment
(wholly in cash or wholly by cheque), or to have their salaries paid
to a recognised bank at their headquarters stations or at the
headquarters of the Railway. Gazetted Officers of the Open Line at
whose Headquarters no banking facilities exist as also Gazetted
Officers attached to Construction and Survey are allowed the
additional privilege of having part of their pay paid into a Bank,
and part in Cash to them. Should the part payment in cash exceed
RS 5000/- a stamped receipt will be taken from the Officer in
addition to the stamped receipt of his bank for the part paid to it.
611.
Bank receipt: The Pay Office will forward the salaries
of officers to the Bank concerned, under an advice, accompanied by
38
a cheque covering the amount. The Bank’s receipt, (which must be
stamped should the payment exceed RS 5000/-) will be attached to
the Pay Bill.
612.
Special vouchers payable to Railway Officers: When
under an audited voucher cash or cheque is payable to a Gazetted
Officer of the Railway in his official or private capacity, the
Cashier should send an advice on the prescribed form requiring a
proper receipt and nomination. Such nomination should not be in
favour of an illiterate person.
613.
Payment to Attorneys: Contractors at times require
payment to be made to their representatives authorised under Power
of Attorney. The essentials of this document are that it should be (i)
duly stamped, (ii) registered by Government and (iii) explicit as to
the privilege of receiving payments and passing receipts by the
stated Attorney. The Heads of Departments should get all Power of
Attorney vetted and certified by Railway's Solicitors before these
documents are registered in the books of the Administration and
acted upon.
614.
Attorneys to Contractors payable at Railway stations:
Departmental offices preparing bills of contractors payable at
Railway stations are required to give on each bill the name of the
Attorney (if any), in addition to the name of the Principal, so as to
enable payment to either. Cashiers have no authority to make
payment to an Attorney not mentioned in the bill, even if a Power is
produced at the time of payment.
615.
Acknowledgement
signed
by
Contactors
representatives: Acknowledgements signed Per Pro require the
support of a Power of Attorney, which should be called for if such
Power has not already been registered in the Cash and Pay Office.
a.
When, however, a payment is acknowledged by a
Partner, or Manager of a concern, no Power of Attorney will be
required. For payment to firms or other bodies, acknowledgments
signed by a responsible representative, such as, Accountant,
Secretary, Minimum, etc may likewise be accepted without a Power
of Attorney.
616.
Postal Payments: Payments to be made outside the limits
of the Railway will be arranged by cheques, drafts, or money o rder.
Drafts and cheques will always be forwarded under registered
covers. The number on the post office receipts must be duly noted
in the Cashier's Cash Book, and receipts carefully pasted to the
vouchers.
39
617.
Receipt for Postal Payments: For payments by Money
Order, the payees’ postal acknowledgment is legally sufficient, and
no other receipt need be insisted on.
(a)For any other mode of payment through post, i.e., cheques,
etc., receipts should as a rule be called for in advance of actual
payment; but advance receipts may be waived in respect of firms
and other bodies, who have recurring dealings with the Railway,
and can be depended upon to furnish proper receipts promptly.
Instances of expected receipts not coming to hand in due course
should be taken up, and if no satisfaction is forth coming an
advance receipt may be insisted on for future payments.
618.
Government Drafts: These are obtainable from the
Reserve Bank of India, where bonafides public service payments
are to be made, such as payments of Municipal Taxes,
Compensation, etc. at par, and at the rate applicable to the public
on account of staff settlement, etc.
619.
Money Orders: Payments to Railway employees by
Money Order will always be made at their expense. Charges on
Money Orders to contractors, etc., if they are entitled to full
payment at their places, will be borne by the Railway. The payee’s
acknowledgment should be attached to the bills on which
remittance was made; but if this acknowledgment is not received
when the bill is to be returned, the postal receipts should be pasted
to the bill, and payee’s receipt when received should be pasted to
an extract already kept on the prescribed form, the bill having
already been cleared with in the prescribed time -limit, and sent to
Accounts through the Cashier/Divisional Cashier (Pay).
Such
payments by money order should be recorded in the Money Order
Register, maintained for the purpose.
620.
Undelivered Remittances: When a Money Order to an
employee is returned undelivered, it will be accounted for as
Unpaid, if the bill is still on hand, commission charges being
recorded under a suitable remark. When the remittance is made
from unpaid statement, and is returned, the Money Order
commission should be billed for through the imprest state ment, the
postal coupon and an extract from unpaid statement being sent to
the Accounts Office in support of the claim.
621.
Money Order Receipts: The purpose of the remittance
should be briefly stated by the sending Cashier on the
acknowledgment portion of the Money Order form, in continuation
40
of the printed entry “Received the sum specified on the reverse on
…….” If the Payee’s acknowledgment is found to be defective, or
not received in due time, the postal authorities should be addressed
promptly (within a fortnight latest) for a correct receipt or
certificate of Payment in terms of directions in the Postal Guide.
622.
Un-remittable Balances: When the amount payable
cannot be wholly included in a postal remittance, the un -remittable
balance should be accounted for as “unpaid” the unpaid statement
bearing the remark “Balance un-remittable by post”.
623.
Insured Remittances: Payment by currency notes under
insured post will not be undertaken by Cashier. This mode of
payment is subject to risks.
624. Work Shops Payments: The major Mechanical Workshops,
and Carriage and Wagon Shops, are paid by Tin Tubes Systems by a
body of Account Payment Clerks of the Workshops/Stores Accounts
Offices at these or nearest stations, deputed for this purpose each
month.
(a) The Sr. Cashier In-Charge of Workshops payments should
encash the cheques on the day preceding the date of payment. On
receipt of the denomination of currency statement, due by 12 hours
latest on the day previous to the date of payment, he will obta in
small denomination of currency/coins from the Bank. With the help
of the Cashier deputed, he will count the small denomination of
currency/coins, and then arrange to separate the currency
notes/small coins of different denominations duly counted
according to Pay points, in accordance with the denomination of
currency/coins statement, and put them into sealed bags, which will
then be placed in Wooden Boxes. The Boxes will be deposited in
the Strong Room overnight, the keys being retained by the Cashier
In-charge of workshop payment. On the day of payments, all
Cashiers will attend at 07.30 hours and accompany the boxes in the
Van to the Workshop escorted by Armed Police/Protection Force
Escorts provided for the purpose.
(b)
For Workshop payments, the cash brought to the
workshops will be handed over against proper receipts to the
Account Payment Clerk, one for each pay point, detailed by the
Workshop Account Officer to fill in the tin -tubes and make
payments. These tin-tubes will be filled in the presenc e of the
Charge man and then placed in the cages of the trays allotted
separately for each payee.
(c) When the trays are filled, they will be placed in the boxes
allotted for the particular shop. The boxes will be locked under
41
double locks, one key being with Accounts Payment Clerk, and the
other with the Shop Charge man. The locked boxes will remain at
the site of filling and in the custody of the Armed Police/Protection
Force escort until the hour of payment. The Accounts Payment
Clerks will then accompan y the boxes to the pay points and make
payment to workshops staff and in the presence of the Shop
Foreman.
(d)
The Sr. Cashier in charge of the Workshops payments
should received all unpaid amounts from the Account Payment
Clerks the same evening after payments and the names and the
tickets numbers of the absentees and unpaid amounts due to them
must be duly listed, and acknowledgement given to the Accounts
Payment Clerks. Unpaid staff may be paid as usual the next day in
the presence of the Foreman obtaining payee’s acquittance on
revenue stamp, if the net amount exceeds Rs. 5000.
(e)
Smaller Workshops Units are paid by the Cashier in the
presence of the Foreman who witnesses the payments.
-0-
CHAPTER- IV
GENERAL INSTRUCTIONS FOR CASHIERS.
42
701.
Civility to Staff/Contractor: Cashiers are required to be
courteous in the discharge of their duty. On occasions, when in the
enforcement of rules and regulations, a payee is not satisfied; the
Cashier should refer him to the witnessi ng official, requesting the
latter to deal with him.
The Cashier will, however, keep a
memorandum of every such incident, so that in case of future
reference, he should be able to satisfactorily explain his position.
702.
Private Cash: Cashiers will under no circumstances keep
Government Money at their private residence nor must private
money be mixed with public funds on any pretext whatsoever.
703.
Custody of Keys : Cashiers will take particular care of
the keys of their cash safes and boxes and will always keep the keys
in a leather wallet on their person. When owing to illness these
keys have to be sent to the office to prevent interruption to
payments, the keys must be sent with a reliable person in a sealed
cover. Should the keys under any circu mstances pass into the
hands of a third party, the matter should immediately be reported to
the Divisional Cashier (Pay), with a view to the levers of the safe
being changed and new keys made.
(a) On no account are Cashiers allowed to keep duplicate keys of
the safes and boxes in their charge.
To prevent misuse of
duplicates keys, the Dy. CAO (C&P)/Chief Cashier/Sr. DFMs will
arrange for all such duplicate keys being obtained through the
Divisional Cashier (Pay) concerned, from all Cashiers in sealed
envelopes (cloth/thick paper). He will scrutinize them, check the
particulars thereon and enter them up in a Register maintained up to-date. The sealed envelopes will be locked in the strong room
under double lock by the Dy CAO (C&P)/Chief Cashier and
Divisional Cashier (Pay).
704.
Specimen Signatures of Cashiers: Cheques covering
cash payments at Headquarters/Divisions are drawn in favour of the
Divisional Cashier (Pay) and are endorsed to the Cashiers
concerned. Specimen signatures of disbursing Cashiers are to be
supplied by the Divisional Cashier (Pay) to the Banks/Treasuries
from where the cheques are to be encashed to secure encashment by
right parties. Such authorities issued to the Banks or Treasuries
should be serially numbered and a careful record mainta ined.
705.
Encashment of Cheques: All cheques are drawn against
batches of monthly bills and miscellaneous petty bills and will be
endorsed to the disbursing Cashiers, who are required to present
them at the Banks/Treasuries direct, i.e. without an endorseme nt to
43
a third party. Encashment through Armed Police/Protection Force
Escorts and Peons are strictly prohibited.
a. Cashiers who present the cheques at the Bank should on no
account leave the bank without receiving the cash. It is forbidden
for Cashiers to present the cheques to the Bank, and for another
Cashier to bring his cash from the Bank. Encashment of cheques
should always be done in the forenoon, with a view to provide
sufficient time on return for his other duties, accountal and
preparation for payment, etc. Every Cashier should proceed to the
Bank and obtain his own cash, but if under unforeseen or special
circumstances, it is not possible for him to do so, then the
Divisional Cashier (Pay) may send another Cashier, but such
transactions should always be recorded in a special book
maintained for the purpose.
b. When cheques are encashed by Cashiers, they should personally
verify the correct amount received from the bank. At tthe Bank
counter, the Armed Police/Protection Force Escorts should be
specially alert to prevent railway cash being stolen by pick -pockets,
or robbed by desperadoes or dacoits. Cashiers should also see that
no cash taken over is left behind at the counter, and thereafter lock
the same carefully in the cash box.
c. Cashiers are forbidden to carry and bring cash in canvas bags,
and to utilize the Armed Police/Protection Force Escorts in
handling Government cash.
706.
Associating Cashiers in encashing cheques of other
parties: Cheques issued by the Railway in favour of contractors,
Staff, private parties, etc. must not be endorsed in favour of the
Cashiers. Cashiers are strictly forbidden to accept any such
endorsements, etc., in their favour by payees on cheques drawn by
the Railway and/or undertake to encash these cheques or to
associate themselves in any manner in the realization of any
Railway cheques issued in favour of the contractors, staff, private
parties, etc. Cashiers are also debarred from identifying payees at
Bank or attesting their signature or thumb impressions for purpo ses
of realization of cheques issued by the Railway.
707.
Cash to be used for Payments: Cash payments will, as a
rule, be made in as few notes and coins as possible, notes of higher
denominations nearest to the amount payable being used. Cashiers
should, however, use discretion and issue notes of Rs 10 and 5 at
least to some extent of the total pay. Cashiers should not undertake
44
to exchange notes once paid to staff for notes of smaller
denominations or coins while payments are in progress.
708.
Provision of Coins for Payment:
Every Cashier will
keep a statement showing quantities of notes and coins required for
different tours. This information should be recorded in the District
Order Book. The requirements should be revised in the light of
experience. As a rule Banks and Treasuries need not be advised in
advance regarding cash requirements; but when the date for
encashment of cheques is unduly accelerated or retarded, the Bank
and Treasury authorities should be advised to enable them to meet
the altered demand.
709.
Escorts for Cash in Transit: Cashiers must take with
them two Armed Police/Protection Force Escorts when going to the
Bank/Treasury for paying in or for encashment of cheques. Before
leaving the bank or treasury they should satisfy themselves that the
amount of cheques encashed has been correctly taken over. While
at the bank or treasury Cashier should post one of the Armed
Police/Protection Force Escorts at some distance away to watch the
cash.
The cash will then be brought to the pay office (at
Headquarters/Divisions) by Cash Van/Vehicle.
The Armed
Police/Protection Force Escorts and the Cashier must accompany
this cash, which on arrival will again be verified in the Pay Office
before it is secured in the Strong Room.
710.
Advice of line payments to Divisional Cashier (Pay):
The Divisional Cashier (Pay) including Headquarters, will maintain
a Movement Register of all the Cashiers under him in which all
Cashiers, at the time of proceeding on Line for payment, will enter
the date and train by which they wil l proceed, with brief
programme of their tour, and their expected date and train of return
to their respective headquarters.
If due to any unusual
circumstance, a Cashier is detained on line beyond the scheduled
programme, he must at once intimate the Div isional Cashier (Pay)
by telegram the cause of his detention.
711.
Sealing of Safes: The Cashier must secure their cash
boxes in the lockers provided in the Strong Room at the respective
Divisional/Headquarters.
Except during working hours, these
lockers will be sealed by them every evening after locking the cash.
The seal should be impressed on thin wax. A record in this
connection would also be maintained.
While depositing or
removing the cash boxes in the strong room, the Cashier must be
accompanied by both the Armed Police/Protection Force Escorts.
45
a. All Cashiers while depositing and removing their cash boxes
from the Strong Room must, on each occasion, make necessary
entries in all the respective columns in the register provided in the
Strong Room, in the presence of the officer-in-charge of the Guard
of the Strong Room, who will also sign with the date in the required
column. The officer-in-charge of the Guard will be responsible to
see that the Cashiers are always accompanied by their two Armed
Police/Protection Force Escorts, and that all the entries required are
made in the register. Without both requirements being fulfilled, the
Guard will not permit the cash box being deposited or removed by
the Cashier. In the event of any dispute, the Police/Pro tection
Force Guard will bring the matter to the notice of the Divisional
Cashier (Pay), and if he is not on duty, the Station Master, who will
report it to the respective Divisional Finance Manager concerned,
and the Financial Adviser and Chief Accounts O fficer, North
Western Railway Jaipur. The Guard will also immediately satisfy
himself that the Strong Room is properly closed and locked on
every occasion by the Cashier.
b. The Cashiers at Headquarters will deposit their cash boxes in the
Cash Office Strong Room at Division.
c. When the Cashiers are on line and halt at a roadside station, the
cash box shall be kept in the Station Master’s Office, either in the
embedded safe provided for the purpose or chained to the embedded
iron ring provided and the padlock sealed. An acknowledgment
should always be obtained from the Station Master in the book
provided for the purpose.
d. Hours of Payments: Payments are as a rule permissible only
between sunrise and sunset. But Cashiers have authority to use their
discretion, in very exceptional cases, if payments cannot be
effected, if not made beyond these hours. The actual hours of
payment shall be given in the Cashier daily diaries and T.A.
Journals.
712.
Cashiers Daily Dairies: Cashiers are required to maintain
Daily Diaries of movements when on Line or engaged in making
payments at their Headquarters. These diaries must be submitted to
the respective Divisional Cashier (Pay) on 10 th , 20 th and the last
day of the month. Full details of movement, timings and particulars
of work done on line and at Headquarters shall be given.
713.
Payment at Private Residence: Cashiers are strictly prohibited
from effecting payments at private residences of staff or contractors, etc. In
exceptional cases, where departmental officers desire payment to be made to a
46
person, at their residence, owing to extreme illness or physical incapacity, and
the payee is agreeable to pay suitable charges for conveyance, the Cashier will
effect such payments in the presence of a departmental witness and the
medical attendant of the payee. Payment must not be made if the payee is
unconscious, or obviously incapable of understanding the nature of the
transaction.
714.
Accuracy of Payees Signatures: Particular care should be taken
to see that payees sign their names as entered on bills. Cashiers are authorised
to refuse payments where this requirement is not complied. If relief is sought
by any payee in such cases, he should be asked through the witness, where
necessary, to refer to his Divisional Officer to authorise necessary correction
in the bill. The authority for correction in the given name of the payee will
require previous approval of the Accounts Office, if the payment is to be made
on a bill other than monthly wages, or even for wages, which are payable from
unpaid statement.
715.
Reserved Accommodation for Travelling Cashiers and their
Escorts on Duty: Cashiers, when on duty, must travel with Cash in the
compartments reserved for them, along with their two Armed
Police/Protection Force Escorts, and Peon where provided. Under no
circumstances shall the public be allowed to enter the compartment or the
Cashier and both Armed Escorts be away from the Cash.
(a)
While traveling in the reserved compartments they shall invariably
secure their cash box to the seat of the carriage by means of the chain and padlock.
(b) In exceptional cases, where no accommodation can be found in a sleeper
class compartment, or in the brake van, or in unoccupied driving compartment
of trains, Cashiers are allowed to travel in Upper Class compartment of trains,
when they are on duty, with cash and Armed Escorts. Similarly, on the Main
Line trains on BG and MG, Cashiers on duty with Cash and both Armed
Escorts may travel in Upper Class Compartment from intermediate stations to
destination, reporting the facts to Station Master and Guard for non-provision
of reserved compartment.
(c) While paying Engineering Gangs on Trolley, Cashiers should take cash
just exceeding and sufficient for their requirement as far as possible. While
loading or unloading the Cash Box, greatest care and vigilance must be
exercised.
Night Halts on Line: Cashiers, when on payment tours on the District, must
stop at the station of halt and not leave it.
47
716.
Emergencies: Cashiers must not proceed to any locality, or even a
place in the Railway premises with cash, where there is reason to apprehend
danger. Should any contingency arise either at the Headquarters or on Line,
and the Cashier is unable to decide upon the safe course of action, he should
seek the protection of the highest Railway Official and at the same time wire
to the Dy CAO (C&P)/Chief Cashier/Sr. DFM/Divisional Cashier (Pay).
717.
Custody of Accounts Vouchers: Pending return of
vouchers to the Accounts Office Cashiers are personally
responsible for the custody and good condition of all vouchers
under payment. Vouchers must not be allowed to pass into the
hands of any unconcerned party. While being dealt with by the
witnessing officials or payees, vouchers must remain within sight
of the Cashiers, so as to preclude the possibility of any attempt to
tamper with entries therein. Excepting the witnessing official, no
employee should be permitted to see or note down the particulars of
pay etc. of another. The vouchers will in no case be shown to any
outsider, or any calculations therein communicated to such persons.
Any breach in this respect is liable to serious punishment.
718.
Loss of Bills: In the event of a loss of salary or
employee’s pay sheets containing several names, which should be
extremely rare, the following instructions shall be carefully
followed:
(a) If no payments in a bill have been made at all at the time the bill
is lost, Cashiers shall immediately return the amount of the bill to
the Accounts Office with unpaid statement and r eport the facts at
once to the Dy CAO (C&P)/Chief Cashier/ Divisional Cashier
(Pay)/Accounts Office. The Accounts will obtain a duplicate copy
of the bill from the Bill Preparing Officer, and on receipt of the
same duly re-passed, payment may be made by th e Cashier.
(b) If payment of a bill has been partly made before the bill is lost,
the Cashier should retain the balance of the amount unpaid and will
at once report the loss with facts to the Dy CAO (C&P)/Chief
Cashier/Divisional Cashier (Pay) and Account s Office. The
Accounts Office shall call for a duplicate copy of the bill from the
bill Preparing Officer and on receipt of the same, will effect the
remaining payments. The responsibility of making double payments
to those payees, who have already been pa id, will rest entirely with
Cashier concerned. A certificate that payees have already been paid
shall be obtained on the duplicate copy of the bill from the
witnessing officials.
48
(c) In Case of bills lost in Pay Office before dispatch to the Cashier
for payment, it will devolve on the Pay Office concerned to
immediately return the amount as unpaid, and at once furnish the
necessary certificate.
(d) Where bills are lost by Cashiers after payment, it shall be
necessary for the Cashiers concerned to immediat ely intimate loss
and furnish a certificate, in which the CO6 and CO7 numbers and
dates and payees name and amounts are stated, and also a clear
certificate from the Witnessing Official to the effect that "From
records it is found that payment was made on date
.......................... in my presence". Both Cashier and Witnessing
Official will sign the certificate, giving designation, station and
date.
(e) Bills lost in the Pay Office after payment and on receipt back
from Cashiers will be dealt with in t he same manner.
719.
Custody of Cash while going on line and Returning to
Headquarters: The Cashiers and their two Armed Police/Protection
Force Escorts and Peon must be present on duty half an hour before
the departure of the train, to enable the cash from th e Strong Room
being removed to the reserved compartment well in time, and to
permit the safety arrangements, like bolts, catches, etc. being
examined and found in order from the safety point of view, or
enable their being attended to, if required. If any defects are found,
immediate steps should be taken to report the matter to the Station
Master and staff on duty, and have the matters set right. Likewise,
the Cashiers immediately on return to their Headquarters will lock
the Cash Box in the Strong Room, and have the vouchers and other
railway properties secured.
If the return of Cashiers to their Headquarters is at an hour
inconvenient for such transfer, the Cashier and the two Protection
Force Escorts must not leave the place until the cash and the oth er
Railway property is taken to the Pay Office and the Cash locked in
the Strong Rooms.
720.
No Admission to Pay Office after working hours: After
working hours, Cashiers or Armed Police/Protection Force Escorts
will not have admission into the Pay Offic e, except for purpose of
taking out cash and vouchers, when proceeding on Line, or
transferring unpaid cash and vouchers to safe custody on return to
their Headquarters. Cashiers and the Armed Police/Protection
Force Escorts must not remain in the office longer than is
absolutely necessary. Lingering or loitering in or around the Pay
49
Office is strictly forbidden. They shall before leaving ascertain that
the office is properly closed and locked.
721.
Transfer of Charge: The relieving Cashier will receiv e
the cash and bills as per relieved Cashier Cash Book of the day on
which the charge is made over, and enter the details in the Cash
Book Extracts form. This form as well as the Cash Book will be
signed by both the relieved and relieving Cashiers thus:
“Made over Rupees (In words) ………….Rs ……….and bills as
per details above.
Relieved Cashier
Dated …….before or afternoon
Received the above and found correct.
Relieving Cashier.
a. The Cash Book Extract form will be prepared in duplicate , one
copy being given by the relieved Cashier to the Divisional Cashier
(Pay), and the other being retained by him. The handing and taking
over charge should be supervised, verified and also signed by the
Senior Cashier. It will be checked and countersi gned by the
Divisional Cashier (Pay) of the Division concerned.
b. The Relieving Cashier must immediately thoroughly examine
and verify that bills received by the relieved Cashier had actually
been dispatched regularly to the Divisional Cashier (Pay). Any
irregularity noticed should immediately be reported to the
Divisional Cashier (Pay).
722.
Transfer of Dead Stock: The relieving Cashier will also
take over from the relieved Cashier all accounts and subsidiary
books, as well as any Government Property or dead stock. Articles
so taken over will be compared with the office registers and
deficiency reported to the Division Cashier (Pay) so that the
relieved Cashier may be brought to book without delay. Once the
charge of Pay District is taken over by the Relievi ng Cashier, no
subsequent excuse as to the non-receipt of any books or articles
will be entertained.
723.
Cashiers in need of relief owing to Physical Inability :
Should a Cashier find himself while on duty physically unable to
carry on his duties, he should at once have his cash properly
50
secured under seals in the presence of his two Armed
Police/Protection Force Escorts and report the matter the Divisional
Cashier (Pay) by letter or telegram as may be expedient. He should
remain at his place of duty pending relief.
724.
Duties of Armed Police/Protection Force Escorts
during Cashier’s Physical Inability: Should a Cashier due to
unforeseen circumstances, e.g., accident, illness, etc. be incapable
of remaining at his post or incapable of personally arranging for
security of Cash and railway property in his charge, his two Armed
Police/Protection Force Escorts will at once report the matter to the
Divisional Cashier (Pay) concerned by wire. Meanwhile, the two
Armed Police/Protection Force Escorts should secure the cash,
vouchers and any other property in the usual boxes, in presence of
the nearest Railway Official, such as Station Master, Foreman,
Inspector, etc., obtain his certificate and return to their
Headquarters by train or on foot, as may be expedient, unles s
otherwise instructed by the Divisional Cashier (Pay).
It is
expedient that some responsible person deputed by the Divisional
Cashier (Pay) should proceed personally to take over the Cashier’s
Cash. The Divisional Cashier (Pay) on receipt of these boxes will
personally takeout the position of the absent Cashier in the
presence of two Panchas, who may be responsible Railway Officials
of other departments, if witnesses of the Cash Department are not
readily available.
725.
Directions
in
regard
to
the
two
Armed
Police/Protection Force Escorts: Under no circumstances
whatsoever are the Armed Police/Protection Force Escorts attached
to Cashiers to be utilized for other than their legitimate work,
which is to safe guard, protect, escort and ensure security of
Railway Cash.
a. Armed Police/Protection Force Escorts will travel with
Cashiers, when the latter are traveling for purposes of distributing
Pay, etc. in the reserved compartments allotted.
Under no
circumstances should they be away from the Railway Cash. T hey
will also accompany the Cashiers, when they go to the Reserve
Bank, State Bank, Treasuries, etc. for encashing cheques and
bringing the cash. They will insist on the wooden boxes provided
for cash being always used, and not bags.
b. While traveling with Cashiers disbursing cash on line, they
should always be very alert and examine all safety devices and
locking arrangements of the compartment, like bolts, catches and
other safety devices of doors and windows, etc. and ensure that they
51
are in order. If any thing is defective, immediate steps should be
taken to get the defects set right through the Cashier. They should
also check and ensure that the Cashier has chained the cash box
properly to the seat, by means of the iron chain and Pad lock, and
insist on this being done. While going along with the Cashier to the
Banks, Treasuries, and on Line, they should not travel separately
from the Cashier by public conveyance like Buses, Tongas, or in
any other compartment away from the cash with Cashier. They
must insist adherence to these requirements at all times and report
non-compliance with these directions to their immediate superior
and to the Divisional Cashier (Pay) concerned as well.
c. When payments are arranged by Cashiers, whether at
Headquarters or on Line, both Armed Police/Protection Force
Escorts must always be alert, maintain order, and ensure security of
cash.
d. Before leaving daily the two Escorts must ascertain from the
Cashier the time he intends to make payment at Headquarters, or to
depart from the station on Line and record it in his Note Book.
They must accordingly present themselves on duty at least half an
hour before that time.
e. The Armed Police/Protection Force Escorts are forbidden to
handle cash or to assist in disbursement, or to p erform any acts
outside their regular duties strictly enjoined on them.
f. When on duty, they shall wear their uniforms, and carry their
rifles with bayonets and the rounds of ammunition allotted.
g. Cashiers have no power to grant them leave of absence from
duty.
-o-
52
CHAPTER- V
ACCOUNTAL OF DEPOSITS.
801.
Forms of Deposits: The Deposits are acceptable in the
following forms: (1) Cash, on which no interest is allowed. (2)
G.P. Notes at 5% below their market value, (3) Deposit Receipts of
the State Bank of India, (4) Guarantee Bonds issued by the State
Bank of India, or by a Scheduled Bank, provided they are
countersigned by the Reserve Bank of India, (5) Deposits in Post
Office Savings Bank Accounts, (6) Post
Office
National
Savings/Plan Certificate, (7) Deposit Receipt of the Jackson Co operative Bank, Limited of the North Western Railway, Guarantee
Bonds are to be received in the Accounts Office, and sent to the
Cash Office in sealed covers for safe custody.
802.
Deposits permissible from Contractors:
(a) Tender deposits are accepted in the form of, (1) Cash, on
which no interest is allowed, (2) Deposit Receipt of the State Bank
of India, (3) Payment Order or Demand Draft on the State Bank of
India, (4) Guarantee Bonds of the State Bank of India, or s cheduled
Banks, provided they are countersigned by the Reserve Bank of
India.
(b) Security deposits from Railway Contractors are acceptable in
any one of the first six items in “Form of Deposits” above except
deposit not exceeding Rs 500/ - that must ordinarily be in cash.
(c) Security deposits against payment of freight by Credit Notes or
cheques: These are acceptable in (1) Cash, (2) Government
Promissory Notes at 5% below their market value, (3) Guarantee
Bonds of the State Bank of India, or Guarantee Bonds of Scheduled
Banks, provide they are countersigned by the Reserve Bank of
India.
803.
Securities permissible from Staff: These can be in any
of the seven forms detailed above.
804.
Mixed Deposits not permitted: Deposits in any
particular connection must be paid, wholly in any one form. Mixed
deposits, i.e. partly in cash and partly in scrip will not be accepted,
unless specially approved.
805.
Bank’s Receipts and Bonds, National Savings/Plan
Certificates to Stand in the name of the Financial Adviser and
Chief Accounts Officer, N.W. Railway: Bank’s Fixed Deposit
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Receipts, Guarantee Bonds, National Savings/Plan Certificates will
be required to stand in the name of Financial Adviser and Chief
Accounts Officer, N.W. Railway, Jaipur. In the case of deposits in
the Post Office saving Bank, the accounts should stand in the name
of the depositor, with hypothecation to the Financial Adviser and
Chief Accounts Officer, N.W. Railway, Jaipur.
806.
Conditions for Security Deposits in G.P. Notes: G.P.
Notes presented as security deposits must be endorsed to “Financial
Adviser and Chief Accounts Officer, N.W. Railway or Order”. Care
should be taken to see that the following conditions are fulfilled.
(a) The last holder of the G.P. Note should be the rightful owner,
according to the chain of previous endorsements.
(a) When any of the endorsements, in the G.P. Note is signed “per
pro” or “For” the previous holder, the endorsement should have
previous approval of the Public Debt Office, Reserve Bank, under
Bank’s certificate.
(b) All accrued interest should have been collected by the
depositor.
(c) There should be at least two blank cages for further
endorsements by the Railway to the Reserve Bank of India, Jaipur,
by the latter to the Government.
(d) Government Promissory Notes should be accepted at 5% below
their current market value, on the day of deposit. In case of any
material depreciation in the value of Government Promissory Notes
the depositor should be called upon to make good the difference.
807.
Receipt for deposits: A separate receipt book will be
kept for acknowledgments of security deposits in Government
Promissory Notes and Postal National Savings/Plan Certificate .
808.
Deposit Register: All G.P. Notes when accepted will be
entered with full details in the Deposit Register. There are two
registers, (1) For security deposits from Contractors, and (2)
Security Deposits from staff. The Accounts Officers of the sections
concerned sections and Booking will be advised of all deposits
received, copies being sent to the Departments conce rned.
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809.
Deposits held in Office Custody: Bank’s Fixed Deposit
Receipts, Post Office Savings Bank Pass Books and Sealed covers
of Guarantee Bonds are kept in the Cash Office.
810.
Security Deposits in G.P. Notes to be lodged with the
Reserve Bank of India, Jaipur for custody: All security deposits
in Government Paper will be forwarded to the Reserve Bank of
India, Jaipur and the Bank’s acknowledgment obtained, which must
be promptly recorded in the Deposit Register.
811.
Interest on Cash deposits:
No interest is allowed on
cash deposits. Deposits are acknowledged to depositors and paid to
the credit of the Railway. The Accounts Office and departments
concerned are then advised.
Registers of cash deposits are
maintained in the Accounts Office and all references r egarding
refunds, etc must be referred to that Office.
812.
Interest on Government Paper held for over a year:
Interest on standing and Security Deposits held for over a year is
collected by the Reserve Bank of India, Jaipur, as and when interest
becomes due and is remitted to the Financial Advisor and Chief
Accounts Officer, NW Railway, by Pay Orders to be negotiated
through the Bank. The Amount of interest payment slip is credited
to the Railway, and payment of interest to various depositors is
arranged by the Accounts Officer concerned by issue of Pay Orders.
The Income tax deduction certificates, together with the Pay Orders
and cheques, are sent to the Dy CAO (C&P)/Chief
Cashier/Divisional Cashier (Pay/Cash) for arranging payments.
Interest deduction certificate are made over to the respective
depositors along with the cheques.
813.
Registration of authority for refund: When refund of
any deposit is authorised by the Financial Advisor and Chief
Accounts Officer, the authority should be noted in the Deposit
Register.
Immediately a deposit is refunded, the Dy. CAO
(C&P)/Chief Cashier/Divisional Cashier (Cash/Pay)’s certificate to
that effect should be obtained in the Deposit Register.
814.
Procedure for return of Government scrip to
depositors: Deposits in Government paper are lodged with the
Reserve Bank of India, Jaipur, and an application for withdrawal
should be submitted when refund is authorised by Accounts Officer.
When received, the number of the scrip should be noted in the
Deposit Register, and the scrip re-endorsed by the F.A. & C.A.O.
where necessary. Local depositors are required to submit a stamped
receipt before delivery of the scrip is taken. Likewise, depositors,
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where the scrip is sent by Registered Post, are first required to send
their stamped receipt.
815.
Return of Sealed Covers containing Banks’ Guarantee
Bonds: Such sealed covers containing Guarantee Bonds are
received from Accounts Offices for safe custody in the Cash Office.
When return of any such sealed cover of Guarantee Bond is
required, the Accounts Officer will authorise delivery of the same
to staff ‘bearer’ of his office, whose acknowledgments should be
obtained and the authority filed in the Cash Office. No receipt is
required either from the depositor or the Bank, and further dispos al
of such Bonds rests with the Accounts Office.
816.
Authority to negotiate scrip: The Financial Adviser and
Chief Accounts Officer, N.W. Railway, only is authorised to
negotiate Government Scrips. Scrips endorsed in favour of any
other official is, therefore, not to be accepted. Transfers of F.A. &
C. A. Os should be notified to the Reserve Bank of India, and the
General Post Office, and specimen signature of the relieving
Officer sent by the Accounts Officer, Books Section.
817.
Certificates for deposits: When contractors, for the
satisfaction of their Auditors, call for certificate of their deposits in
Government paper, they should be required to submit statement in
duplicate showing the date of deposit, year of issue of the
Government paper, amount deposited, and the number and date of
the Cash Office receipt. One copy of the statement is to be
returned duly certified, and the other retained in his case file.
Should such statement include deposits in cash and scrip, the items
relating to scrip should be certified, and the statement sent to the
Accounts Office for certification of the cash deposits, and direct
return.
818.
Verification of security holdings:
A book showing
deposits in scrip sent to and withdrawn from the Reserve Bank of
India is maintained, from which the total balance of securities with
the Bank can be readily had, and verified quarterly. The Securities
in the Cash Office should likewise be noted every quarter and
compared with the out standings in the Deposit Register.
819.
Verification of deposits published in the Government
Gazette: Every year on 31 st December, the total securities of the
N.W. Railway with the Reserve Bank of India, Jaipur, should be
classified according to their rates of interest, and compared with
the statement of deposits published by the Reserve Bank in the
Jaipur Government Gazette.
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820.
Annual return of security holdings: A statement similar
to the above, but including deposits in all forms, should be
prepared from the various registers, as on 31 st March each year, for
submission to the Accounts Officer, Booking.
821.
Period of records: Deposit Registers must be permanent
records. Case papers for refunded deposits should be kept in an
annual file. These files need not be retained beyond five years.
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CHAPTER-VI
SURPRISE CHECK OF CASHIERS’ CASH AND
ACCOUNTS
The Cadre of the Cash & Pay Department includes an Inspector
of Cashier and Divisional Cashier (Pay) attached to each Divisional
(Pay) Office. Their inspection duties are briefly outli ned as below:
901.
Cashiers' Account: The Cashiers' cash and accounts
which must be up-to-date shall be subject to surprise checks by the
Inspector of Cashiers.
The checks exercised by the Inspecting Cashier should be
comprehensive and of a searching nature a nd should be conducted
with an element of surprise.
The programme for the inspection of Cash and accounts of the
Headquarters Cashiers will be drawn up every month by the
Divisional Cashier (Pay) on the Divisions concerned in such a way
that the cash and accounts of each Cashier of the Division is
inspected at least once each month by the Inspecting Supervisors of
Cashiers. The programme of inspection shall be kept strictly
confidential.
The following procedure should be observed in general by the
Inspecting Supervisors of Cashier during their inspection: (a) The cash balance of Cashiers should be recorded by actual
count.
(b) The cash book should be checked to see that all bills,
transfers and extracts of bills have been taken to account and
unpaid amounts have been correctly extracted from the bills. It
should also be seen that the cash book is maintained properly and
balanced and closed regularly.
(c) Bills on hand should be checked with particular reference to
the Summary of the bills, to see that all sheets are intact. It should
also be seen that no bill is retained beyond the prescribed time limit
of one month on any account.
(d) Unpaid amounts should be noted from the bills, transfers and
extracts of bills on hand, and tallied with the c ash balance in the
hands of the Cashier.
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(e) The body of the bills should also be scrutinized to see that
the certificates recorded by the witnessing officials are correct and
that payments have been made according to the scheduled
programme.
(f) All the bills in the hands of the Cashier should be listed
according to the month, and the unpaid amounts extracted and a
summary prepared.
(g) A statement should be prepared in the following form
showing the Assets and Liabilities of the Cashier, whose accou nts
are undergoing check on a Cash Book Extract form. Any deficiency
detected must be made good on the spot, and amounts found excess
should be entered immediately in the Cash Book and credited to the
Railway, under Challan acknowledgement.
Liabilities:
(i)
Amount
of
bills
and PMR No. and date.
(ii) Imprest Cash.
on
hand
according
to
month
Assets:
(i) Cheques on hand.
(ii) G.C. Notes, Cash and Stamps on hand.
(iii) Cash Vouchers.
While checking the Cashiers' account it must be ensured that
Cashiers follow the Cash & Pay Office Manual and Office Orders.
Any deviation from the rules detected at the time of inspection
should be specially brought out in the inspection report.
All inspection reports of the Division should be submitted to
Division Accounts Officers through the Divisional Cashier (Pay)
concerned, those of the Headquarters accounts will likewise be
submitted to the Dy CAO (C&P)/Chief Cashier through Divisional
Cashier (Pay), for such action is considered necessary.
Inspecting Supervisor of Cashiers should answer the following
questionnaire when they check the Cashiers cash and accounts and submit the
same along with their Inspection Reports.
CASH AND ACCOUNTS CHECK QUESTIONNAIRE
Name of Cashier ………………………………………………
Division …………………………………………………..
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Date of check …………………………………………….
Questions
(i)
(ii)
When were the accounts last checked by you
or your predecessor?
(a)
Have all the irregularities detected on
last occasion been removed?
(b)
Has the excess/shortage detected on the last
occasion been deposited/made good?
(iii)
(iv)
(v)
(vi)
(a)
(b)
(vii)
(a)
(b)
(viii)
(a)
(b)
(ix)
(a)
(b)
(x)
the
Have you checked up the entries made in the
Cashiers cash book after your last Inspection?
Are the Cashiers Cash Book maintained
properly and balanced as per orders in force?
Is the Cashier submitting periodical Cash
Book Extracts showing his Liabilities and
Assets on due dates?
Are the office copies of the unpaid wages lists
being maintained properly?
Have unpaid wages lists issued since last
inspection been filed, and copies thereof sent
to the bill drawing officers in time? Have you
verified the particulars of dispatch of these
unpaid lists?
Are there any bills with the Cashier, which
have been retained beyond the time limit of
one month? Is so, have you got them cleared
immediately?
Have you taken the Cashier’s explanation for
having retained any bill?
Are any bills returned under Irregularity
Statements lying indisposed with the
Cashier?
If so, quote the numbers and dates of
Irregularity Statements and the action taken to
effect prompt clearance.
Are unpaid wages being paid from Imprest
Cash as per rules?
Are Imprest Accounts being submitted thrice
monthly for recoupment?
Have all the amounts recovered on account of
absence during assumed attendance been
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Replies.
(xi)
(xii)
(xiii)
(xiv)
(xv)
(xvi)
(xvii)
(xviii)
deposited promptly at the earliest
opportunity?
Has appropriate action been taken on amounts
short passed in audited bills? Give particulars,
with references.
Have certificates been properly recorded in
the bills by witnessing officials as per rules?
Have remarks against unpaid items of a bill
been obtained from witnessing official, and
action taken as per their remarks?
Have you examined the Tools and Plant
Register, Money Order Register? State
condition of these Registers.
See whether paid vouchers as entered in the
returning Advices of Cashiers are regularly
returned by them and that these vouchers are
promptly sent to Accounts by the Cashier and
acknowledged.
Count the total number of bills in hand, both
fully paid, and unpaid as well, and also those
under return to Accounts through the Cashier,
and compare the total with the entries made in
the Cashier’s Cash Book?
Verify and tally with the Cashier’s Ledger
account the Voucher Liability of Cashier
according to the Cash Book Extract prepared
and checked as on the date of Inspection, and
certify that this has been done also obtaining
the Divisional Cashier (Pay)’s certification
thereto.
General remarks if any.
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