CHAPTER IV (92-127)

CHAPTER IV

ACCOUNTS RETURNS TO BE RENDERED BY TREASURIES

A. GENERAL

92.. Except as specified otherwise the directions in this Chapter shall apply to all bank and non-bank treasuries at the headquarters of the district.

93. The returns prescribed in this Chapter should be prepared from the Accountant's day book and the registers subsidiary there to and despatched to the Accountant General punctually on the prescribed date. The returns due for dispatch on a holiday may be sent one day (but not more than one day) late.

🆀The return to be given to Accountant General due on a holiday may be send

A:-One day earlier

B:-One day late

C:-Two days earlier

D:-Two days late

Correct Answer:- Option-B

94.Separate returns should be rendered by State Treasuries in respect of transactions of the Central Government and in respect of those taken against the State.

B. COMPILATION OF MONTHLY ACCOUNTS
I. Cash account and List of Payments

95. The cash Account and List of Payments should be prepared in Forms T.A. 25 and T.A.26 respectively in which heads of receipts "7144 and payments, should be printed in the order prescribed by the Accountant General. The Cash Account should show the total receipts collected, and the List of Payments, the total payments, made during the month (vide Article 56).

🆀 Cash account 

        A:-Article 94 KAC Vol II 

        B:-Article 95 KAC Vol II 

        C:-Article 96 KAC Vol II 

        D:-Article 97 KAC Vol II 

        Correct Answer:- Option-B 

96.. The entries from the day book and registers subsidiary thereto :the Cash Account, List of Payments and Schedule pertaining these documents (vide Articles 98 to 109) should be made in accordance with the following directions:

(i) Those transactions which under the instructions of the Accountant General, have to be recorded in full in any one of these documents should be entered therein on the date on which they appear in the day book, or, on the following day, provided that the transmission of accounts and returns on the due dates (vide Articles 119 and 120) is not thereby retarded.

(ii) The lump entries appearing in the Cash Amount, List of Payments and Schedules pertaining to these documents should be made therein time to permit of the completion of those returns and their submission to the Accountant General on the due dates.

(iii) The differences between the monthly totals of receipts and payment columns of the subsidiary register of Reserve Bank Deposits (vide Article 44) should be carried into the appropriate Cash Account or the List of Payments according as the difference represents net drawings from or net payments into the Bank during the month.

(iv) In State treasuries, the difference between the monthly totals of receipts and payments columns of Part VII of the Check Register of Adjustments between Central and State Governments, Form T.A. 3 (vide Article 36), should be carried into the Cash account or List of Payments as the case may be, under the head "Adjusting Account between Central and State Governments” care being taken to see that the net payments brought to account under this head in the State Account a entered under the identical head as net receipts in the account of the Central Government and vice versa.

Note:-

Receipts at the District treasury should be entered into the Schedules each day before the office closes. Receipts at Sub Treasuries should be entered as soon as the daily sheets are received.

97.The Cash Accounts (Central and State) rendered by State treasuries should be supported by a closing abstract in Form T.A. 27. The difference between the monthly totals of the receipts and payments columns of the different parts of the Check Register of Adjustments between Central and State Governments (Form T.A. 3) should be carried into this abstract under the appropriate minor heads subordinate to the head “Adjusting Account between Central and State Governments” (vide Articles 36 and 37), the entries in the abstract of State Cash Account pertaining to the State being reconciled with the adjusting entries in the abstract of Central Cash Account.

🆀The cash account (Central and State) rendered by State Treasuries  should be supported by a closing abstract in Form _________. 

A:-T.A-25 

B:-T.A-26 

C:-T.A-27 

D:-T.A-28 

Correct Answer:- Option-C 

Local Ruling under Article 97.-List of payments should be sent to the Accountant General supported by the necessary vouchers and schedules. They should be prepared in the following manner:

(a) As each voucher is received from the treasurer after being paid at the District Treasury it should at once be entered in the schedule prescribed for the purpose by the Accountant General. Similarly vouchers received from Sub Treasuries should be entered each day in those schedules as they are received.

The detailed division and classification on the schedules and vouchers will be regulated by the Accountant General who will issue the necessary instructions from time to time.

(b)Each entry in the schedule must be given a monthly serial number which should also be entered on the top right-hand corner of the voucher.

(c) On the *18th and the last day of each month, each schedule should be totalled and the total entered in the list of payment due on the day. The list of payment is merely an abstract of the total  various schedules. The form provides for noting

(1) the number of vouchers of schedule,

(2) heads of disbursements,

(3) amounts paid, and

(4) remarks.

 

🆀 List of payments supported with vouchers should be sent to the Accountant General:
(A) By the 1st of every month .
(B) By the 15th and last day of each month
(C) Last working day of each month
(D) On 18th and last working day of each month
Correct Option:-Answer: (D)

 

(d) The number given to the schedule in the list of payments should be noted on the schedule itself at the top right-hand corner.

(e) The list of payments should then be totalled and despatched with the vouchers and the schedules by registered post to the Accountant General.

(f) The original print out of the schedule of payments shall be sent to the Office of the Accountant General. Another original or a legible carbon cpoy shall be retained in the Treasury.

Note:- 

Deposits repayment vouchers paid up to the *18th of the month are retained till the despatch of the 2nd list of payments.

II. Supporting Schedules
(a) General

98. Save as provided in Articles 100 to 109 below and subject to the observance of the following general principles, the form and number of the schedules may be determined by the according to the local convenience:

There should be separate schedules of the receipts and expenditure for each major head of account not relating to any particular department. All revenue receipts and service payments should appear in one or other of these schedules. Receipts on account of departments for which descriptive major heads are not opened on the receipt side should be included in the schedule for the major head “LII–Miscellaneous”.

🆀 Receipts on account of departments for which descriptive major heads  are not opened on the receipt side should be included in the schedule for the major head 

A:-049 Miscellaneous 

B:-911 Miscellaneous 

C:-070 Miscellaneous 

D:-L II - Miscellaneous 

Correct Answer:- Option-D:-L II - Miscellaneous 

Note 1:- 

In the case of small departments or of major heads under which the transactions are few, two or more such departments or major heads may, at the discretion of the Accountant General, be treated for the purpose of this rule as relating to a single department.

 

Note 2:—

Where a separate schedule has been prescribed by the Accountant General, it should be prepared invariably, even if there be no transactions in the treasury accounts under the head concerned during the period in respect of which the schedule is prepared. In such cases the schedule should show the transactions as "nil”.

 

(ii) Miscellaneous items of receipts and recoveries of service payments should be shown with full particulars in the receipts schedules of the department by, or at the instance of which the money is presented at the treasury.

(iii) Advances of pay, travelling allowances, etc., to Government servants and recoveries of such advances should be included in the schedule of the department to which the Gove servants concerned belong.

(iv) Payments relating to personal claims of Gazetted Officers should be shown in a separate column of the schedule of payments of be si the department concerned or in a separate schedule (Form 21) altogether, the total of which should be brought forward as a single item in the relevant schedule of payments. In the form case schedules containing such payments should be prepared in duplicate.

(v)The vouchers for refunds of revenue should be entered in a separate subsidiary schedule for each department and the total of this schedule should be entered as a distinct item in the relevant schedule of payments. As an alternative to this procedure, refunds of revenue may be shown in a separate column in the payment schedule of the department or major head concerned.

🆀 The vouchers for refunds of revenue should be:
(A) entered in separate subsidiary schedule for each
(B) entered in a common schedule for all departments
(C) as receipts and payment are in different schedule
(D) on debt heads and revenue heads different department
Correct Option:-Answer: (A) entered in separate subsidiary schedule for each

(vi) Each schedule of payments should be prepared in two parts the first part relating to the payments made from the list of the *18" of the month and the second part to those made during the rest of the month. The total of the first schedule of payments should be brought below, and added to the total of the second schedule of payments, so that the grand total in the latter may agree with the entry in the list of payments.

Note:- 

The original directions contained in this Article shall apply treasuries rendering accounts to the Accountant General, Revenues subject to such modifications as may be authorized by him.

99 The vouchers pertaining to each schedule should be numbered seductively in a monthly series as they are entered therein, and attached to it arranged in their numerical order,

Local Ruling under Article 99-

(1) Vouchers paid at Sub Treasures shall on their receipt be handed over the Head Accountant for the preparation of the list of payments or schedules and for audit. If the audit is not completed the same evening the clerk in-charge should prepare a list of the vouchers he will require the next day and should hand over all the vouchers serially arranged to the Head Accountant to be locked up. Next morning the clerk should take all the vouchers he requires replacing them by the list has previously prepared, but they must all be returned the same evening.

(2) Vouchers which have been entered in the schedules may be secured in separate boxes, but the keys should remain with the Head Accountant. All vouchers should be secured under the Head Accountant's lock and key every evening.

(3) If a mistake in posting the day's entry into a subsidiary register is discovered before the closing of the accounts for the day, the same will be corrected under the initials of the Head Accountant and the Treasury Officer. If discovered afterwards, before the close of the month, the correction should be made not by altering the erroneous entry but by a correcting entry in red ink in the accounts of the day in which the error is discovered.

In such a case a minus or a deduction entry will be made on the date on which the error is discovered in the register in which the original entry was made, giving reference to the date and serial number in the subsidiary register of the original entry, a note being at the same time made against the original entry referring to the correction carried out. The item will then be posted with full particulars in the proper subsidiary registers with a not giving reference to the original incorrect entry. The progressive totals under the heads affected will then be correct and no correction need be made in the totals of the date on which the item was first incorrectly entered, e.g., if on the 12th Rs. 50 was entered as 'Revenue Deposit' instead of as 'Land Revenue and the error is detected on the 20th, the correcting entries will be as follows:

Subsidiary Register of the Revenue Deposits

Correction of error on the 12th Item No.                 ₹ 50

Subsidiary Register of Land Revenue

Amount erroneously credited as Revenue

Deposit on the 12th .                                                 ₹ 50

(4) When after the dispatch of a Treasury Account, a District Treasury Officer discovers that the classification of any item in that or a previous month's account is erroneous or when a departmental officer brings any misclassification in accounts to the notice of a District Treasury Officer or when an error of classification is found at the time of comparing the treasury registers with the departmental returns, he will prepare an alteration memorandum and submit it to the Accountant General in Form T.A. VIII explaining clearly the necessity for the alteration and showing the addition or deduction to be made under the heads of accounts affected and sign it in full. Every alteration memorandum should contain a certificate under the signature of the Treasury Officer that he has personally satisfied himself that the alteration  made in the original elf that the alteration proposed is necessary. A note may be in the original account of the communication of error to the Accountant General.

🆀 Alteration memorandum in Form TA VIII is forwarded to the Accountant General when......

A:-when an error in classification is noticed by the District Treasury Officer after the  despatch of Treasury A/c to the AG 

B:-the AG require the treasury officer to do so 

C:-the correction of classification errors of previous years needed D:-all the above 

Correct Answer:- Option-A

🆀 Alteration Memorandum is prepared by the :

(A) Departmental Officer 

(B) Sub Treasury Officer 

(C) District Treasury Officer 

(D) Accountant General

ANSWER: (C) District Treasury Officer  

🆀 Rectification of errors after the despatch of monthly accounts is mentioned in : 

(A) Art 99 local Ruling 4 KAC vol II 

(B) Art 97 KAC vol II

(C) Art 46 KAC vol II 

(D) Art 45 KAC vol II 

ANSWER:-(A) Art 99 local Ruling 4 KAC vol II 

(5)No correction of accounts of a past year, so far as concerns Government revenue or expenditure can be admitted later than the 20th May; but if any such errors affecting balanced heads (such as deposits, advances, local funds, etc.) are discovered, they should however, old, be specially reported to the Accountant General, in order that he may adjust the error brought to notice in the current month's accounts.

(6) Alterations of sums not exceeding rupees ten affecting revenue or service heads should not be proposed to the Accountant General as under rules, transfer entries for such sums are prohibited. A note of error should be kept in the treasury accounts and in the departmental registers.

Note:-

Corrections made by Treasury Officers should be communicated to the departmental officers concerned who are responsible for watching the progress of revenue and expenditure.

🆀 A MCS classification in treasury accounts is rectified as per Art:

(A) 99 (I to 3) KAC Vol. II

(A) 99 (3) KAC Vol. II

(C) 99 (b) KAC  Vol. II

(D) 99 (3 to 6) KAC  Vol. II

(b) Schedule of Income Tax Receipts

100. A part from the Schedules of income tax receipts, if any, required by the Income Tax Officer concerned, two separate schedules receipt should be prepared in respect of income tax deductions from bills for salaries and pensions-(a) one for the tax collected on salaries and pensions wholly debitable to the Central Government and (b) another for income tax deducted from salaries and pensions debitable to other Governments. If income tax is recovered at a higher rate from any Government servant or pensioner on account of additional Central Government servant income from properties situated in a state; the entire amount of tax realized should, nevertheless, be taken to the schedule relating to deductions from Central emoluments. Similarly the income deducted from a pension which is debitable partly to the Central Government and partly to the State Government, should be taken the schedule relating to deductions from Central emoluments. An refund allowed in such a case during the course of the year should also be taken to that schedule.

(C) Schedules for Railways, Posts and Telegraphs, Defence and Departmental Disbursing Officers

101. Save as provided in Articles 102 to 104 below, the schedules of receipts and expenditure for Railways, Posts and Telegraphs and Defence and for those departments which render separate cash accounts to Audit and Accounts Offices (vide Article 57) should be prepared in the same forms and with the same details as have been prescribed in Chapter III for the Registers of receipts and payments of those Railways, Posts and Telegraphs and Defence units and departments concerned.

102. A simple schedule of Forest Remittances showing separately the cash received into the treasury from each Forest Division and acknowledged in the Consolidated Treasury Receipt (Article 58) should be prepared in Form T.A. 28.

103. *            *             *            * 

103A.*            *             *            * 

104. For each Railway, the Public Works Department, the Telegraph Branch of the Posts and Telegraphs Department and Department and the Salt organisation of the Ministry of Industrial Development and Affairs' a separate schedule of  on account of each department should be prepared in Form T.A.29 and attached to the List of Payments.

scale Ruling under Articles 101-104.-The cheques on which payments have been made at a treasury to officers of the Forest and the Public Works Departments should be sent by the Treasury Officer to the Accountant General in support of the debits in his accounts, accompanied by a covering list working up to the total debit. The covering list should show the serial number, the number of the cheque and the amount of the cheque.

(d) Schedules of Deposits Transactions

105. [Deleted]

106. [Deleted]

107. [Deleted]

108. An “Extract Register of Receipt and Payments of Personal Deposits" (Form T.A. 32) should be written up from the Register of Personal Deposits (Form T.A. 15) and submitted to the Accountant General supported by the original paid vouchers. The return should show only the monthly totals of receipts and repayments on each personal ledger, the totals of the two columns “Receipts of the month" and "Payments of the month” alone will be traceable in the Cash Account and the List of Payments. The monthly totals brought out in the return should the same as those brought out by summation of the daily total columns of Form T.A. Local Ruling under Article 108.-(1) Extract of registers of re and repayments of Revenue Deposits in Sub Treasuries should submitted daily to the District Treasury. A schedule of cash paid should also be appended and also an extract register of re and payments for each personal deposit account Register of receipts

(2) On receipt of the various extract registers of receipts in the Dist Treasury, the items will be brought in detail in the District Tree registers and numbered in continuation of the District Treasury serie the Sub Treasury numbers being quoted below the district number for reference. The district numbers will be communicated to the Sun Treasury (in Form No. T.A. IX) and they should be noted against the corresponding entry in the Sub Treasury receipt register. Only the district numbers should be quoted in subsequent references.

(3) The monthly reconciliation of deposit accounts maintained by the Court with the treasury accounts and verification of the account balance at the treasury when repayment is made would serve as adequate safeguards against possible irregularities in the repayment of deposits. The monthly submission of the Extract Register of Receipts and Payments in T.A. 32 prescribed in Article 108 to the Accountant-General will therefore be discontinued.

109.

(e) Schedules of Seamens Money Orders

III. Plus and minus memoranda
(a) General

110. Plus and minus memoranda should be prepared in Form T.A.3 the transactions on account of each class of deposits (including cash orders), of each Local court fee, postage, etc.) of  each Local Fund, of each kind of stamps (non-judicial fee postage, etc.) of match excise banderols (India and Burma) of tobacco excise duty labels and of excise opium. The deductions from balance should tally with the corresponding entries of receipts in she accounts (except stamps sent to other treasuries or sub-depots) and the closing balances should be certified as agreeing with the stock registers and accounts maintained in the treasury. Memoranda may also be required of the outstanding balances of any class of advances which the District or other Revenue Officer has authority to make [vide Articles 90 and 91 (i)].

Note 1:- 

The plus and minus memoranda should be prepared in such separate parts as may be determined by the Accountant-General. Those relating to particular departments may be furnished, whenever this is possible, on there verse of receipts schedules concerned.

Note 2: -

No difference should ever exist between the closing balance of one month and the opening balance of the next, any addition to, or deductions from the balance should be made by a special entry to be explained by a foot note.

 

(b) Deposits

111. Each head of deposit and each Local Fund should be detailed separately in the appropriate memorandum. The balance in the plus and minus memorandum of deposit transactions for the month of April should be reduced by the amount reported for lapse under Article 127 so that it may agree with the aggregate of repayable deposit balances upon the deposits register.

Note 1:-

 In the case of local funds, which have a State balance balance column should not be filled up.randum should not be filled up.

Note 2:-

The adjustment in the plus and minus memorandum should be carried out by reducing the opening balance in the mon April, after the supplementary accounts are closed by Accountant-general and till such time the opening balance she be treated as provisional.

In the case of Sub Treasuries, along with the extract register submitted on the day the monthly accounts are closed, a plus and minute memorandum should be submitted for all kinds of deposits. At the end of every quarter all actual items outstanding should be totaled un and agreed with the closing balance of the plus and minus memorandum.

 🆀 Plus and minus memoranda is prepared as determined by whom:

(A) Accountant General 

(B) Director of Treasuries

(C) Finance Department 

(D) Auditor General 

Correct Option:-Answer:(A) Accountant General 

🆀 Plus and minus memoranda is prepared in form: 

(A) TA 30

(B) TA31 

(C) TA 32

(D) TA 33 

Correct Option:-Answer: (D) TA 33 

🆀An important monthly statement to be prepared in the treasury on account of stamps and stamp papers is : 

(A) Receipts and issue statement 

(B) Plus and minus memoranda 

(C) Monthly stock difference statement

(D) All the above three

ANSWER:- (B) Plus and minus memoranda

(c) Stamps

112. [Deleted].

113. [Deleted].

114. The value of damaged and obsolete stamps should be deducted from the plus and minus memorandum after they have been destroyed or otherwise disposed of in accordance with the prescribed rules.

IV. Statement of lapsed Sub Treasury cash orders

115. A statement of cash orders which are held as lapsed under the of Government should be prepared monthly specifying (i) in the of cash orders issued for service payments, the number and of the vouchers in which the charges were drawn originally a name of the officer by whom they were drawn and (ii) in the (ii) in the case of  cash orders issued on behalf number and date of the cheques.

🆀A statement of lapsed cash order has to be prepared

A:-Monthly

B:-Bimonthly

C:-Quarterly

D:-Yearly

Correct Answer:- Option-A

116. The total amount of cash orders included in the monthly statements should be deducted from the closing balance in the plus and minus morandum (Article 110) and a note should be made at the same me against the items concerned in the Ledger (Form T.A 16) that they have been reported to the Accountant-General for adjustment as lapsed.

🆀 Statement of lapsed sub treasury cash orders reported to :
(A) Government
(B) Accountant General
(C) Director of Treasuries
(D) District Treasury Officer
Correct Option:-Answer: (B) Accountant General

C. SUBMISSION TO ACCOUNTANT GENERAL

117. On the 18th, 16th, 24th and the last day of each month (or on the previous open day, if any of these days is a holiday or at such other convenient intervals as may be settled between the Accountant-General and the Government of the State, State non-bank treasuries should forward to the Accountant General a statement in Form T.A. 34 showing separately (i) Central transactions other than Railways, Posts and Telegraphs and Defence, (ii) Railways, (iii) Posts and Telegraphs and (iv) Defence, (ii) to (iv) being further classified by each accounts office separately. No voucher should accompany these statements.

The bank treasuries should also send similar periodical statements in respect of the amounts adjusted in the treasury under the head 'Adjusting Account between Central and State Governments' in accordance with the provisions contained in Article 96.

118.Statements in the same form should be submitted to the Accountant General by the treasury, weekly or after such periodical intervals as may be settled between the Accountant General and the Government separately in respect of (i) Central transactions other than Railways,and Telegraphs and Defence, (ii) Railways, (iii) Posts and telegraphs, (iv) Defence transactions occurring in State non-bank up Treasuries subordinate to a State Bank Treasury.

119. *The first schedules of payments vide Article 98 (vi) with connected vouchers and a  memorandum in Form T.A. 35 should be sent District Treasuries to the Accountant General not later than 25th the month (incorporating the accounts from 1% to 18th of that me and the cash account and the second list of payments (vide Article 95) with supporting schedules and the connected vouchers together with the memorandum in Form T.A. 35 should be forwarded to be during the period 5th to the 8th of the following month (in cooperating the accounts from the 19th to the last day of the month).

🆀 List of payments supported with vouchers should be sent to the Accountant General:
(A) By the 1st of every month .
(B) By the 15th and last day of each month
(C) Last working day of each month
(D) On 18th and last working day of each month
Correct Option:-Answer: (D) On 18th and last working day of each month

🆀 Deposit repayment vouchers paid are:
(A) Not to be sent to the Accountant General
(B) To be sent on the 18th and the last day of each month
(C) To be sent once in three months
(D) To be despatched along with the second list of payments
Correct Option:-Answer: (D)

Note:-

In respect of Railways, Posts and Telegraphs and Defence transactions both the schedules of payment (with vouchers) and an extract form the Register of Receipts relating to each Railway should be sent direct to the Railway, Post and Telegraphs and Defence Accounts Offices concerned on the two copies thereof should be sent to the respective Accounts officer with the supporting vouchers. The third copy (without the supporting vouchers) should be sent to the Accountant General, with the Cash Account/list of Payments

 

120. The following and such other schedules as the Accountant General may require (vide Article 98) should accompany the account mentioned above:

(a) With the Cash Account
(1) Scheduled in Forest Remittance	From T.A. 28 (vide Articles102)
(2) Extracts from Register of Railway receipts	In the same form Registers (vide Article 101)
(3)Extracts from the Register of  Public Works Department	In the same form Registers (vide Article 101)
(4)Detailed list of subscriptions realised in cash on behalf of each Fund	in the same form as the Register (vide Article 35. Note 3)
(5) Schedules of receipts in respect of Income tax deductions from bills for salaries and pensions	Vide Article 100
b) With the list/Schedule of payments
(1) Schedule of Forest Cheques paid	(In the same form as the Register (vide Article   101)
(2) Schedule of payments on account of Public Works   Department	Form T.A.29 (vide Article 104)
(3) Schedule of payments on account of Railways
(4) Schedule of payments on account of certain Central Departments (vide Article 104)
(5) Schedule of repayments of deposits	Form T.A.31
(6) Schedule of payments of pension	Form T.A. 22 [vide Article 91 (vi)]
c) Other returns (to be submitted monthly)
(1) Plus and Minus memoranda	Form T.A.33 (vide Article 11)
(2) Statement of Lapsed Cash Orders	Vide Article 115

121. The cash account should be signed and certified by the Treasury Officer or, if he is absent on tour or otherwise unable to sign the accounts on the first of the month, by such other officer to whom the duty may be entrusted under rules made by Government. If the account is not signed by the Treasury Officer the reason should invariably be stated.

Note:- 

When, however, a Treasury Officer is unable to verify the cash balance and sign the monthly cash account due to absence from station or due to being on casual leave, he should on the first day he returns to headquarters or returns from casual leave verify the cash balance as on that date and send a report to the Accountant General and the Government in the Finance Department that this has been done. In no case should a Treasury Officer allow more than 2 consecutive months to pass without his verifying the monthly cash balance and signing the accounts.

 

🆀 As per ……………………….. cash account should be signed and certified by the Treasury Officer :

(A) Rule 411 KTC Vol. I
(B) Art 85 of Kerala Account Code Vol. II
(C) Rule 174 KTC Vol. I
(D) Article 121 of Kerala Account Code Vol. II
Correct Option:-Answer:
(D) Article 121 of Kerala Account Code Vol. II

122. (1) The cash account should be supported by a certificate that the cash balance shown in the account has been verified according to prescribed rules and agrees with the balance reported in the Cash Balance Report of the treasury for the last day of the month.

(2) Where the  cash business of the District Treasury or any of its Sub Treasuries is conducted by the Bank, a certificate to the following effect should be given on the cash account:

Certified that the net amount credited/debited under the head Reserve Bank Deposits ‘Central/State' agrees with the net disbursement/receipts shown in the daily statements of Central/ State receipts and disbursements received from the Bank during the month the totals of which were checked and agreed with the totals shown in the copy, received in this treasury, of the daily schedule rendered by the Bank of its Head Office.”

Local Rulings under Articles 122.-(1) A statement reconciling the net amount debited or credited of the head "Reserve Bank Deposits-State” during a month by the Bank with that appearing in the treasury account for the month should be furnished along with the monthly accounts for each of the treasuries and such treasuries banking with a bank.

(2) The collector shall also verify the cash balance of the treasury in person at least once in a month and send a certificate of verification specifying the amount to the Accountant General and the Government in the Finance Department-See also Rule 42 of the Kerala Treasury Code.

123.(1)The plus and minus memoranda in respect of stamps and opium transactions should be accompanied by a certificate or actual count or weighment of stock in the treasury and the sub treasuries subordinate to it. The certificate should be given in such form and at such intervels as may be prescribed by Government in Consultation with the Accountant General.

(2) A certificate should also be recorded monthly on the plus and minus memorandum for cash orders (Article 110  or Form T.A. 52 to the effect that the balance of cash orders on Sub Treasuries shown in Form T.A. 32 corresponds with the totals of the outstandings as shown in detail Form T.A. 16.

Local Rulings under Article 123-Stamp.-(i) Treasury Officers should attach to the plus and minus memorandum for September and March rendered to the Accountant General a certificate of actual examination and count of stamps in stock..

(ii) Treasury Officers should also certify in the monthly plus and minus memorandum that the balance of stamps of each kind shown therein agrees with that shown in the various stock registers and accounts kept at the treasury.

(iii) In regard to the spoilt stamps, a certificate as indicated below should be given monthly:

"I do hereby certify that the spoiled stamps to the value of ............................entered in the stamp account for.....................20................last as detailed below were counted and destroyed burnt in my presence.

1.Stock-Damaged Stamps--

A-Judicial Stamps, etc., Court fee adhesive stamps, etc.

B-Non-Judicial stamps-NonJudicial stamped papers, etc.

..2.Value of spoiled, etc. stamps refund- Non-judicial stamps Court fee stamps

Total

(Destroying) Officer” 

124. At the end of every quarter a certificate should be furnished with the Extract Register of Receipts of Deposits (Form T.A. 30) by the Treasury Officer, that he has examined the Register personally, and that entries are made with utmost care and regularity.

Note:- 

This examination is not intended to be mechanical, and to secure only that all necessary entries are made and initialed without fail at the time of the transaction, but also that no moneys are placed unnecessarily in deposit, or allowed to remain there without good cause.

Local Rulings under Article 124—

(1) General- The certificate required under Article 124 should be based on a personal examination of the deposits registers by taking a few items at random in the Register of Receipts of Deposits (Form T.A. 13) and the Register of Repayments of Deposits (Form T.A. 14). A not of the items examined should be entered in the Extract Regis of Receipts of Deposits (Form T.A. 30) in which the quaterly certificate is recorded, naming the items themselves or referrin to the totals in which they are included.

(2) Personal deposits.—The procedure prescribed in Local Ruling 

(1) above applies mutatis mutandis to personal deposits. The registers to be examined in this case are—

(i) register of personal deposits (Form T.A. 15); and 

(ii) the register of daily receipts and repayments of personal deposits (form T.A. 17)

(3) Civil Courts Deposits.-At the end of every quarter the presiding Judge of each civil court dealing with a treasury which transacts its cash business through the Bank should record a certificate in the following form on the Extract Register of Receipts transmitted to the Treasury Officer:

"I do hereby certify that I have personally examined the register and the entries are made with the utmost care and regularity."

The Treasury Officer should certify at the end of each quarter at the foot of the Consolidated Extract Register of Receipts that the certificate in the above form was furnished by the Presiding Judge of each civil court in the district dealing with a treasury which transacts its cash business through the bank.

Each court should also write a plus and minus memorandum the balance of deposits on the Extract Register of Receipt transmitted to the Treasury Officer as shown below:

Balance at the beginning of the month...

Add receipts during the month...

Total...

Deduct payments made during the month (excluding cheques unpaid)________

Balance at the close of the month______

                                                        _____

                                                        _____

125. In April each year, the Treasury Officer should examine the Registers of Receipt of Deposits (Form T.A. 13 ) of the second preceding year and transfer to a Clearance Register in Form T.A. 30 with suitable change in the headings, all the outstanding balances which are not reported for lapse under the rules of Government (vide Articles 127). To this Clearance Register should also be transferred any items in last preceding Clearance Register but one, that are for special reasons not allowed to lapse to Government.

Note:- 

It is not intended that the Clearance Registers should be used in District Treasuries; the repayment of items entered in the Clearance Register should continue to be recorded there in the original Receipt Registers, vide Articles 66.

 

Local Rulings under Article125.- Old items thus transferred from one Clearance Register, to a second one should be carefully watched by the District Treasury Officer and must in the ordinary course lapse at the end of two years for which the latter is current.

They cannot be allowed to be carried forward to a third Clear Register without the special sanction of the Accountant general

🆀 A clearance register is maintained for recording :

(A) All lapsed deposits 

(B) All outstanding Deposits 

(C) All refunds of Deposits 

(D) All refunds of lapsed deposits 

ANSWER:-(B) All outstanding Deposits 

126. For other classes of deposits which are accounted for as personal deposits, a certificate from the administrator of every personal ledger account to the effect that the balance claimed by him is of a amount and detailing his outstanding cheques in order to explain the difference between his balance and that admitted by the Treasury Officer in his plus and minus memorandum should be sent with the Clearance Register.

Note:-In respect of Sub Treasury Personal Ledger Accounts, the Treasury Officer should certify annually credit balance of each Sub Treasury Personal Ledger Account agrees with the sum of cash orders ascertained to be outstanding.

Local Rulings under Article 126.-(1) Treasury Officers should at the end of each year obtain from the administrator of each Personal Ledger Account a certificate of the balance of the fund as worked out in his administrative account and forward the same to the Accountant General by the 30th of June each year explaining at the same time the differences, if any, between the balance as certified by the administrator and those appearing in the Treasury Accounts as corrected by the adjustments made in the accounts of March final.

(2) The District Treasury Officers should forward to the Accountant General by the 15th of July every year a statement of Personal Deposit Accounts not acknowledged by the administrators and not operated(=unoperated)  by them for more than three years as on 31st March of each year in Form T.A. X.

The accounts coming under this category and which have been operated between 1st April and 15th July the date of submission of the Accountant General should be indicated in the remarks' column of the statement as 'live' accounts.

🆀 Statement of personal deposit accounts forwarded by district treasury officer, to whom :

(A) Finance Secretary
(B) Director of Treasuries
(C) Accountant General
(D) Administrative Officer
Correct Option:-Answer: (C) Accountant General

🆀Un operated Personal Deposit Accounts for more than 3 years are prepared in form No. : 

(A) TA X

(B) TA 36 

(C) TA IX

(D) TA VI 

ANSWER: (A) TA X

127. Immediately after 31st March of that year, a list of deposits or balances of the year  which lapse under the rules of Government should also Accountant General in Form T.A. 36. The list submitted to the Accountant General in Form TA 36 - should be signed by the Treasury Officer.

For this purpose, the Registers of Deposits should be taken up early in March and an extract made on ruled papers of those of each class which will in ordinary course, whether from age or pettiness, lapse at the end of the month. This list should then be reviewed by the Treasury Officer and any item which in his opinion should not be so dealt with should be struck out and at the same time (if it be an item lapsing from age) entered on the first page of the Clearance Registers (vide Article 125) for that class, full detail of the reasons why it is not to lapse being given in a covering memorandum. Similarly, if any item is repaid in the course of the month, it should be struck out of this list at the same time as the payment is entered in the registers of receipt and repayment. On the 31st March, each of these lists should be checked again with the register of receipts, in which the items pertaining to the list should be marked off as having lapsed and been credited to Government on 31st March.

🆀 Statement of lapsed deposit shall be forwarded to

(A) Government

(B) Accountant General 

(C) Director of Treasuries 

(D) District Treasury Officer 

Correct Option:-Answer: (B) Accountant General 

🆀 Statement of lapsed sub treasury cash orders reported to:

(A) Government

(B) Accountant General 

(C) Director of Treasuries 

(D) District Treasury Officer 

Correct Option:-Answer: (B) Accountant General 

Note:- 

In preparing the lapsed statement the items should be entered in chronological order, and separate totals should be given for deposits relating to different years.

Local Rulings under Article127:- 

(1) General.-The Treasury Officer should simply deduct the total amount of lapses from the plus and minus memorandum of deposits of March and not make any transfer adjustments of it in his accounts, as this is made in the Officer of th Accountant General after the statements have been verified.

🆀 Transfer adjustment of lapsed deposits is made by 

A:-Deducting the total amount of lapses from the plus and minus memorandum of  deposits of March by the treasury officer 

B:-The presiding officer of the court 

C:-The office of the Accountant General after the statements have been verified 

D:-None of the above 

Correct Answer:- Option-C 

🆀 The Treasury Officer should ___________ the total amount of lapses  from the plus and minus memorandum of deposits of March every year. 

A:-Transfer to the revenue 

B:-Deduct 

C:-Write off 

D:-None of the above 

Correct Answer:- Option-B:-Deduct 

(2) Civil Court Deposits. -- 

Immediately after 31st March each year the Presiding Officer of the Court should send to the Treasury Officer and the Accountant General two statements of sums received in his court and on courts subordinate to its as deposits, which have lapsed under the rules and are to be credited to Government under orders of competent authority. The statements should specify for each deposit the date of receipt, the number and the existing credit balance. One of the statements should include deposits not exceeding five rupees of deposits partly repaid during the year and of all sums deposited in court for securing the services of government Officers, which have been unclaimed for the whole of that year. The other statement should include all sums other than those mentioned in the statement of items not exceeding five rupees, etc., lapsing on 1st April, of that year, if they have remained unclaimed for more than three full years, the period of three years being computed with reference to the date of last payment and not from the date of original deposit. The Presiding Officer of the Court should append a certificate to each of those statement that he has accorded sanction for crediting to Government the items shown in the statements. These statements should be sent to the Treasury Officer and to the Accountant General by the 15th April of each year. Courts dealing with Sub Treasuries should prepare statements of lapsed Civil Courts Deposits in April, each year and send them to the Sub Treasury Officers concerned through the District Treasury Officers.

🆀 The presiding officer of civil courts immediately after 31st March every year send two statements of deposits which have lapsed, to:

(A) Finance Secretary and Accountant General

(B) Treasury Director and Accountant General

(C) Treasury Officer and Accountant General

(D) Accountant General and Advocate General

Correct Option:-Answer: (C)

🆀 The statement of lapsed deposit of civil court is prepared by: 

(A) The Treasury Officer 

(B) The Accountant General

(C) The Presiding Officer of the Court

(D) None

Correct Option:-Answer: (C) The Presiding Officer of the Court

🆀 The statement of Civil Court Deposits as on 31st March every year should be prepared by the 

A:-The Sub Treasury Officer 

B:-The District Treasury Officer 

C:-The Presiding Officer of the court

D:-The Accountant General 

Correct Answer:- Option-C:-The Presiding Officer of the court

🆀Civil court deposits lapses if it is unclaimed for one whole year ending with 31st March 

A:-if the amount of deposit or the balance of deposit partly paid not exceeds Rs. 100 

B:-if the amount of deposit or the balance of deposit partly paid not exceeds Rs. 50 

C:-if the amount of deposit or the balance of deposit partly paid not exceeds Rs. 10 

D:-if the amount of deposit or the balance of deposit partly paid not exceeds Rs. 5 

Correct Answer:- Option-D 

(3) Criminal courts Deposits:- 

The annual statements of lapses relating to criminal courts deposits should be prepared by the which the detailed accounts of the deposits are maintained 

(4) When the lists of laps  of deposits is made up by the judge, or Magistrate, notice of to the Treasury Officer or the deducted in the personal ledger  All items which have lapsed should also be excluded from the plus and minus memorandum furnished by the Court for the month of March of each year.

(5) Lapses of Official Receivers of Official Receivers deposits.-Official Receivers should pare lists of items which will lapse to the Government and submit them to the treasury by the 31st March in each year with a cheque in favour of the Treasury Officer for the total amount of these items. The Treasury Officer should submit the lists to the Accountant General along with the monthly treasury account.

🆀 Official receivers should prepare list of deposit items which will lapse to the Govt. and submit them to the _________ by the 31st March in each year.

A:-The State Accountant General

B:-The Treasury Officer

C:-The Sub Treasury Officer

D:-The Govt.

Correct Answer:- Option-B

(6) Lapses of personal Deposit accounts created by debit to the Consolidated Fund-

The annual closing balance, if any, as on 31st March every year in the personal deposit accounts created by debit to the Consolidated Fund will be reported by the Treasury Officer to service heads debiting to which such accounts were created along with the monthly accounts for the month of March every year.

(7) Lapsed deposits in Sub Treasuries.-

In April of each year the Treasury Officer should prepare statements of lapses of revenue and criminal courts' deposits and forward them to the Sub Treasuries of the district. The receipt of statement of Civil courts deposits prepared by the Court in the manner  indicated in ruling (2) shall also be watched by the Sub Treasury Officer. On receipt of  these statements, the Sub Treasury Officer should make an entry , under his own initials of the lapsing of each deposit in the register of receipts.

When the month's accounts are closed, the sum lapsed should subtracted from the balance in the plus minus memorandum.

🆀 Statement of personal deposit accounts forwarded by district treasury officer, to whom : 

(A) Finance Secretary 

(B) Director of Treasuries

(C) Accountant General 

(D) Administrative Officer 

Correct Option:-Answer: (C) Accountant General 

🆀 The statement of Civil Court Deposits as on 31st March every year should be prepared by the

A:-The Sub Treasury Officer

B:-The District Treasury Officer

C:-The Presiding Officer of the court

D:-The Accountant General

Correct Answer:- Option-C

The Treasury Officer should prepare statement of lapses of revenue and criminal courts deposits and forward them to the _______.
A:-The State Accountant General
B:-The Presiding Officer of the court
C:-The sub treasuries of the district
D:-The Govt.
Correct Answer:- Option-C

LIST OF FORMS
Sl. No.	Descriptions of Forms
T. A. 1	Register of Receipts
T. A. 2	Register of Expenditure.
T. A. 3	Check Register of Adjustments between Central and State Governments.
T. A. 4	Check Register of Adjustment by Transfer.
T. A. 5	Register of Reserve Bank Deposits.
T. A. 6	Register of Misclassifications by the Bank.
T. A. 7	Daily Sheet of Sub Treasury.
T. A. 8	Head Accountant's Daily Balance Sheet.
T. A. 9	Register/Schedule of Railway/Posts and Telegraphs, Defence Department Receipts.
T. A. 10	Register of payments made to Officers of the Railway/Posts and Telegraphs and Defence Department on Cheques against Letters of Credit or otherwise.
T. A. 11	Consolidated Receipt-cum-Schedule for Forest Cash Remittances.
T. A. 12	Register/Schedule of Forest Cheques paid.
T. A. 13	Register of Receipts of Deposits.
T. A. 14	Register of Repayment of Deposits.
T. A. 15	Register of Personal Deposits.
T. A. 16	Register of Orders on Sub Treasuries issued and adjusted.
T. A. 17	Register of Daily Receipts and Repayments of Personal Deposits.
T. A. 18	Issue-cum-Drawing Schedule Register—Telegraphic Transfers.
T. A. 18A	Issue-cum-Drawing Schedule Register-Drafts
T. A. 19	Register of Reserve Bank of India Remittances Enchased.
T. A. 20	Register of Advances made/recovered.
T. A. 21	Register/Schedule of Pay and Travelling Allowance of Gazetted Officers paid
T. A. 22	Register of Pensions paid.
T. A. 23	Register/Schedule of Payment of Coupons on Bearer Bonds.
T. A. 24	Register/Schedule of Payment of Interest on Promissory Notes/Stock certificates.
T. A. 25	Cash Account.
T. A. 26	List of Payments
T. A. 27	Closing Abstract.
T. A. 28	Schedule of Forest Remittances Credited.
T. A. 29	Schedule of Payments/Cheques, paid on account of Railways/Posts and Telegraphs/Defence Department.
T. A. 30	Extract Register of Receipts of Deposits.
T. A. 31	Schedule of Repayments of Deposits.
T. A. 32	.Extract Register of Receipts and Payments of Personal Deposits
T. A. 33	Plus and Minus Memorandum.
T. A. 34	Weekly Intimation of Central/Railway/Posts and Telegraphs/Defence Transactions.
T. A. 35	Memo of Vouchers appertaining to the List of Payments and the Cash Account.
T. A. 36	Statement of Lapsed Deposits.
T. A. I	Cash book of the Treasurer.
T. A. II	Treasurer's Cash Balance Register.
T. A. III	Treasurer's Daily Balance Sheet.
T. A. IV	Day Book.
T. A. V	Register of Daily Totals.
T. A. VI	Register of Miscellaneous Receipts.
T. A. VII	Check-Register of Cash Orders Payable.
T. A. VIII	Alteration Memorandum.
T. A. IX	List showing District Treasury numbers of Revenue Deposits received.
T. A. X	Statement of Personal Deposit Accounts not acknowledged by the administrators and not operated for more than three years as on 31st March
T. A. A	Monthly Statement

🆀Each item of receipt or payment occurring at a treasury should be classified in its accounts based on:

(A) Which part of Government accounts it pertains

(B) Government (like State/Central) to which it pertains

(C) Major head concerned

(D) All the above

Correct Answer-Option: (C) Major head concerned

🆀Personal deposits lapsed to Government after a specific period should be intimated to the treasury:

(A) At the close of every month

(B). At the close of the financial year

(C) At the close of each half year

(D) At the close of each calendar year

Correct Option:-Answer: (A)