room and is the key of one kept by the Sub-Treasury Officer and that of the other
... Is there any money or valuable placed in the Sub-Treasury for safe custody by
...
TREASURY CODE VOL- II APPENDIX-7-A (SEE SUBSIDIARY RULE 39) QUESTIONS FOR THE INSPECTIONS OF BANKING SUB-TREASURIES S. No.
Questions
I
Strong Room
1.
(a) Are copies of the Public Works Department inspecting
Answers
officer’s certificate that the strong room is secure and ift for use and the Police Superintendent’s order prescribing the position of sentries hung up in a conspicuous place in the strong room? (b) The Public Work Department inspecting officers certificate will be in force for 12 months only. What is its date and is it still in force? (c) Are the sentries posted in accordance with the orders of the Superintendent of Police? (d) Are seals put on the both the outer locks of strong room daily as an additional safety measure at the close of each day? 2.
Are there two locks to each of the boxes and almirahs inside the strong room as well as on the outer doors of the strong room and is the key of one kept by the Sub-Treasury Officer and that of the other by the Treasurer?
3.
Are the rules prescribed for the safe custody of the duplicate keys of the locks used in the treasury duly observed? Are they regularly examined in April each year?
4.
Is there any money or valuable placed in the Sub-Treasury for safe custody by private persons or other department? If so, to what person or department do they belong and under what orders they kept in the Sub-treasury? Is the register prescribed in subsidiary rule 48 of MPTC Vol. I properly maintained?
5.
Are the stamped almirahs in good condition? Do they posses Chubb's or other reliable locks? What precautions are taken to guard against possible damage to their contents by rates or white ants?
APPENDIX-7A QUESTIONS FOR THE INSPECTIONS OF BANKING SUB-TREASURIES
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TREASURY CODE VOL- II white ants? 6.
Has the treasurer got the set of minimum weights and test scales? Are they in good condition?
II
STAMP DEPOT CLERK’S BRANCH
7.
The balances of stamps, opium etc., should be verified if not already done in the month preceding that in which the inspection is held?
8.
The balances of stamp, opium etc., selected at random should be examined to see weather the totals of stamps, opium etc., in the stamp clerks hands exceeded the amount of his security or not?
9.
Are all the registers maintained by the stamp clerk properly kept-up? Does the stamp clerk maintain any unauthorized register?
10.
Is the store account of stamps and excise opium kept regularly up-to-date?
11.
(a) What security does the stamp clerk give? (b) Where is the bond kept? (c) When was it last tested?
12.
Are the stamp register properly and neatly maintained of stamps checked and initialled by the Sub-Treasury Officer?
13.
Are the double lock and the single lock register of stamps checked and initialled by the Sub-Treasury Officer?
14.
Check some of entries of issues in the double lock register and see if they agree with the corresponding entries of receipts in the single lock register?
15.
Is their suitable accommodation for the storage of stamps of various denominations and are they systematically kept?
16.
What precautions are taken to prevent damage by insects e.g., white ants, etc.?
17.
At what intervals is the stock overhauled to detect damage (if any)?
18.
What stock is left with the sub-treasury or official vendor?
19.
When was stock of stamp and excise opium last actually taken, and by whom? Was it found to agree with the balance in the store book?
20.
The indents for stamps submitted for the last two quarters should be examined to see weather-
APPENDIX-7A QUESTIONS FOR THE INSPECTIONS OF BANKING SUB-TREASURIES
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TREASURY CODE VOL- II should be examined to see weatherThey were carefully prepared? (ii) They were carefully checked at Sadar Office and the number of stamps altered according to real requirement? 21.
How many spare Chubb's, Hobbs or sparing patent locks are there in the sub-treasury?
III
DEPOSITS
22.
A sufficient number of deposit items should be examined to seeWhether the Sub-Treasury Officer satisfied himself of the admissibility of the items as deposits? Whether the Sub-Treasury Officer initials and dates each deposit in the receipt register on the day on which deposit is made? Whether the Sub-Treasury Officer initials each entry of payment of such deposit in that register? (iv) Whether the Sub-Treasury Officer passes the order for repayment without previous reference to the deposit register?
IV
ACCOUNT BOOKS
23.
Is the cash book with its subsidiary registers neatly kept? Are there any erasures by the Sub-Treasury Officer?
24.
Is the total of each day’s entry in the subsidiary registers correctly carried to the cash book, on the experience of a few days taken at random?
V
PERSONAL LEDGER ACCOUNTS
25
Are all receipts and payments on account of each municipality etc., regularly entered in separate registers and each entry therein duly initialed by the Sub-Treasury Officer?
26
Does the Sub-Treasury Officer ascertain the balance at credit of a personal ledger account before passing any checks for payment?
27
Are checks and pass books regularly used?
28
Is there a periodical agreement of the balance on Government books at credit of a personal ledger account and that claimed by the fund concerned?
VI
PENSIONS
29
Are the files of pensions payment orders complete according to the registers kept of the pension payment orders payable at
APPENDIX-7A QUESTIONS FOR THE INSPECTIONS OF BANKING SUB-TREASURIES
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TREASURY CODE VOL- II to the registers kept of the pension payment orders payable at the sub-treasury? Are the orders in good conditions? Are all payments noted on them and initialled by the Sub-Treasury Officer? Are any of them improperly detained payment of pensions being more than one year in arrears? 30
Does the Sub-Treasury Officer regularly check the pensioner’s mark with the original order before paying him?
31
In the case of pensioners permanently exempted from personal attendance and of those securing payments by Money Orders is proof obtained every year of their continued existence and recorded? Are the acknowledgement coupons of pensioners receiving payment by Money Order properly preserved?
VII
ESTABLISHMENT
32
Are receipts taken in a register for all pay and allowances issued? Is a stamped receipt taken whenever the amount exceeds Rs. 20.00?
33
What security does the stamp clerk give? Where is the bond kept?
VIII
MISCELLANEOUS
34
Are the circular files of the Accountant General/Government in the Finance Department/Director of Treasuries and Accounts complete? What is the number of last circular received in each case?
35
What precautions are taken to see that Accountant General’s orders of retrenchment are properly complied with?
36
Are the corrections to authorised codes, manuals, etc., pasted up-to-date? What is the last number of correction slip pasted in each book?
37
Is a register kept of all the Gazetted Government servants drawing their pay from the Sub-Treasury? Are specimen signatures
of
these
officers
and
of
others
who
draw
establishment and other bills on the Sub-Treasury pasted in this register in pages assigned to these officers? 38
How many letters now remain unanswered?
39
Is systematic inspection of the Sub-Treasury conducted every year by the Sub-Divisional Officer/Treasury Officer? If so, when was the last inspection conducted?
APPENDIX-7A QUESTIONS FOR THE INSPECTIONS OF BANKING SUB-TREASURIES
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TREASURY CODE VOL- II when was the last inspection conducted? 40
Have the defects and/or suggestions noted in the previous inspection reports and the orders passed by the inspecting officers been removed or carried out?
41
Are
Peon
book/Transit
register/Bill
Receipt
Register
maintained by the Drawing Officer/Treasury Officer and are bills received/delivered at the Sub-Treasury after giving/taking acknowledgment. OR Is the Token system introduced in the Sub-treasury working satisfactorily and is the account of tokens maintained systematically? 42
Are paid vouchers systematically kept in the personal custody of the Sub-Treasury account till these are dispatched to the district treasury?
43
Are dates of discharge of bills, cheques, etc.,/challans after receipt of paid vouchers/challans from the bank noted in the register of orders of payment/challans?
44
Is the register showing submission of D.C. bill certificate along with the first A.C. bill maintained properly?
45
Is the register of secret and other important confidential letters etc., received from the Reserve Bank of India maintained properly by the Sub-Treasury Officer?
46
Are the guard files of specimen signature in the personal custody
of
the
Sub-Treasury
Officer
and
whether
the
specimen signatures of the drawing officers are verified by the Sub-Treasury Officer personally? 47
Is the register of service postage stamps maintained properly and is it checked and initialled by the Sub-Treasury Officer?
48
Is the register of stationary maintained properly?
49
Is the register of various treasury forms maintained properly?
50
Is the register of Reserve Bank Deposits maintained at the Sub-Treasury (S.R. 481 of M.P.T.C. Vol. I) (F.D. Endt. No. 1915-80-IV. R.V., Dt. 10-11-1971) (C.S. Endt. No. 70 dt., 1-2-75)
APPENDIX-7A QUESTIONS FOR THE INSPECTIONS OF BANKING SUB-TREASURIES
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