Hand Book of Agriculture Dr. Surjuse

HAND BOOK OF ACCOUNTS FOR THE DEPARTMENT OF AGRICULTURE
MAHARASHTRA STATE.
PART - I
DEFINITIONS
Abstract Bill -- -- A bill for contingent expenditure

without details and requiring no
countersignature of the controlling
authority. On this amount obtained
from treasury.
Advice -- -- A written communication wherein one

person informs another of something
done or about to be done on his
account.
Ante-date -- -- To date earlier than the real date.
Audit -- -- To examine accounts by reference to

vouchers and to investigate their
correctness.
Balance -- -- The difference between the sides of an

account.
Cash Book -- -- This is a book in which all amounts

received and payments made must be
unreservedly brought to account.
Cheque -- -- An order on a particular bank to pay a

certain specified sum on demand to a
person named.
C.I.F. -- -- Cost, insurance and freight. This is used

to indicate that the price for anything
noted is inclusive of cost, insurance
charges and freight charges.
Commission -- -- A charge, usually a percentage made

by person who acts as an agent for
another.
Contract Contingencies -- -- Lump sums fixed by Government for a

quinquennial period for specific item
of contingent expenditure. Within
these, an officer may incur
expenditure as required
without further sanctioned of any kind,
such charges are payable without
countersignature.
Contingencies -- -- Amount allotted to an office to cover

incidental charges.
F:\Accounts\Hand Book of Agri culture.doc
Controlling Officer -- -- An authority who scrutinizes
expenditure incurred by a subordinate
officer.
Countersigned Contingencies -- Includes charges which are controlled

and reviewed by the officer
authorized by Government in a
Department to do so.
Custom duty -- -- Taxes charged by Government upon

goods imported from and exported to
foreign countries.
Demurrage -- -- A charge by Railway Company for

detention of goods beyond
permissible period.
Depreciation -- -- The falling-off in value of machinery,

buildings, etc., due to war and tear of
age.
Detailed Contingent Bill -- -- A bill setting forth the details of either

contingent or travelling allowance
expenditure, and subject to
countersignature by a controlling
authority. It is marked "not payable at
the treasury" when it is prepared in
support of a charged already drawn
on an abstract bill.
Detailed Head -- -- Sub-Divisions of a primary unit under a

minor or a sub-head of account.
Disbursing Officer -- -- An officer who can draw money either

by bills or cheques from the treasury.
Discount -- -- An amount deducted from a sum

owing or to be paid; an allowance for
payment of money before it is due.
Draft -- -- An order drawn by one party on

another for the payment of money to
a third.
Duty -- -- Charges made by Government on

imported goods.
E.E. -- -- Errors excepted. This is used on bills or

cash memoranda by firms to suggest
that the bills/cash memoranda are
subject to errors or omissions, if any,
that may be pointed out.
E. & O.E. -- -- Errors & omissions excepted. This is

used on bills or cash memoranda by
firms to suggest that the bills/cash
memoranda are subject to errors or
omissions, if any, that may be pointed
out.
Excise duty -- -- An Inland Revenue tax on certain

articles produced and consumed in
the country.
Freight -- -- Charges made for carrying goods.
Head of Office -- -- An officer of Government who is

authorized by Government to draw
money allotted to his office and who
assumes responsibility for the office
entrusted to him.
Insurance -- -- A contract by which insurance offices agree to

Make good loss to the party insuring.
Interest -- -- A charge made by the lender of money on

those who borrow.
Investment -- -- The amount of money laid out on

which a return by way of interest is
expected.
Lessee -- -- One who takes lease of property from

another person.
Loan -- -- Something lent, particularly a sum of

money with interest.
Major Head -- -- A main unit of classification of revenue

and expenditure in Public Accounts.
Minor Head -- -- A sub-division of a major head.
Net -- -- The amount remaining after all

deductions, allowances or discounts
have been made.
Non voted Expenditure -- Expenditure which is not subject to the

vote of the Legislative Assembly.
Order -- -- A request from one to another to

supply certain specified goods.
Outstanding Account -- -- Debts not yet collected or paid.
Overdraw -- -- To sign cheque for a greater amount

than what stands to one's credit.
Overdue -- -- Remaining unpaid after the agreed

period.
Turn-over -- -- The total sale of goods within a
specified item.
Voted Expenditure -- -- Expenditure which is subject to the

vote of Legislative Assembly.
Wharfage -- -- Fees for use of wharf.
Wholesale -- -- Sale in large quantities.

GENERAL INSTRUCTIONS AND COMMON BOOKS AND REGISTERS OF
ACCOUNTS TO BE MAINTAINED GENERALLY IN ALL THE OFFICES.
CASH BOOK - This is the most important book of accounts. The cash book inform no,
GEN/200 e&m (new) should be maintained in all the offices of the Government. All
transactions pertaining to receipts and expenditure must be recorded in the cash book
regularly every day.
Only one cash book should be maintained in every office and no separate cash books-scheme
wise should be maintained, except in the case of (1) Schemes budgeted under 124-Capital
Outlay and (2) other Departmental distribution schemes of which financial results have to be
worked out.
Closing of cash book - The cash book should be closed and balanced daily, duly attested by
the office or by any other gazette officer under him, duly authorized by him in this behalf.
Transactions on account of pay and allowances of gazette Government Servants The

transactions on account of pay and allowances of gazetted Government servants should not
be recorded in the office cash book as these are the personal transactions of the Government
servants though such transactions will be recorded in the cashier's book.
CASHIER'S BOOK - In addition to the cash book, a cashier's book should be maintained in
all the offices of the Department by the person handling the cash. In this book, all the cash
transactions including those on account of pay & allowances of gazette officers are to be
entered as and when they occur without details e.g. ‘ Received from' and ‘ Paid to' and its
closing balance should tally with the cash balance arrived at in the Cash Balance Register.
For example when some amount is sent to treasury for credit along with a chalan or is
handed over to the someone for some local purchase the same is to be recorded in the
Cashier's Book. If for some reason the chalan is not accepted by the treasury officer and the
amount is returned back and if some amount from the amount given for local purchase is
received back, such amounts will again be entered in the Cashier's Book. But the transaction
of money sent to treasury and returned by the treasury unaccepted will not appear in the cash
book on that day. Similarly the net amount spent for local purchase will only appear in the
cash book. The object of maintaining the Cashier's Book is to facilitate verification of cash
with the Cashier at any time during the course of the day's transactions.
Sources of Receipts of Cash and Principal Items of Payment in an office. The courses of
receipts of cash in an office are as under -
Permanent Advance.
Withdrawals from Treasury against amount allotted.
Sales of produce or property, hire charges, fees etc.
Deposits from cultivators for materials and from contractors.
The principal items of payment are as under -

Disbursement of salaries and allowances.
Contingencies.
Remittances of revenue into the Treasury.
Disposal of deposits.
PERMANENT ADVANCE - This advance is granted to Government Officers to meet

certain classes of expenditure before they can place themselves in funds by drawing money
from the treasury. The amount of the permanent advance is fixed by the Government or the

appropriate sanctioning authority in consultation with the Accountant General according to
the requirements of each office.
ACKNOWLEDGEMENT OF THE PERMANENT ADVANCE - An acknowledgement

of the permanent advance as on 31st March every year should be furnished to the Accountant
General on the 15th of April or every time when these is transfer of charge.
SANCTION OF PERMANENT ADVANCE - The Director of Agriculture and the

Superintending Agricultural Officers have been authorized by Government to sanction
permanent advance for an office, not exceeding Rs. 500 after obtaining a certificate from the
Audit Office.
AMOUNT OF TRANSACTIONS FROM PERMANENT ADVANCE - The detailed

amount of transactions made from permanent advance has to be maintained in a register
prescribed, a form of which is given elsewhere.
INSPECTION, ATTESTATION OF THE TRANSACTIONS IN, AND CLOSING OF

PERMANENT ADVANCE - As in the case of cash book, the transactions recorded by the
officer-in-charge of the office or by the officer under him duly authorized in this behalf to
ascertain that all amounts received and paid are recorded therein. Every entry in the
permanent advance register should also be attested by the officer-in-charge of the office or
by the concerned appropriate officer. The permanent advance register should also be closed
and balance drawn daily. The daily totals of transactions of receipt and expenditure as per the
permanent advance register should be transferred to the main cash book.
RECOUPMENT AND USE OF PERMANENT ADVANCE - The permanent advance

should be got recouped from treasury as frequently as possible and kept intact so that it will
not fall short to meet the urgent type of expenditure for which it is meant, and these will be
no occasions to lose the facilities of discount on electricity bills or of payments of demurrage
and wharfage charges at the time of taking delivery of parcels etc. No advance should be
made from the permanent advance of the office to the members of the staff for unauthorized
purpose. Advance for tour is permissible from permanent advance to Class-in Government
Servants.
The permanent advance should be as far as possible be recouped by preferring payable D.C.
bills as the expenditure from permanent advance is already incurred but in case of urgency
and when the drawing and controlling officers are different, it can be recouped by preferring
abstract contingent bills also.
Drawing of money from the Treasury - Each office is provided with allotment grants for the
following purposes.
- Salary
- Allowances
- Contingencies
(a)& (b) there are specific forms, separate for gazette and non-gazetted Government servants.
The specimen of the forms are given elsewhere. The prescribed columns in these forms are
self explanatory and need no special clarifications.
SALARY OF PAY BILLS - the pay bills may be signed at any time on the last working
day of the month by the labour of which the pay is earned and are due for payment on the
next working day. But pay bills at State Headquarters which required to be pre-audited and
those payable at district treasury may be signed and presented for payments seven and four
days respectively before the last working day of the month to which they relate. Payment of
such bills should not however be made before the first working day of the next month (for
detailed instructions see Financial Rule No.71 of Finance Publication No.1).
BILL FOR TRAVELLING AND OTHER ALLOWANCES - The travelling allowance

bill can be prepared and submitted as soon as the journey is completed or monthly may be
convenient. Other allowances are generally drawn in the pay bills.
CONTINGENCIES AND CONTINGENT BILLS - The classification of contingencies

will be found the Maharashtra Contingent Expenditure Rules 1965 (Financial Publications
No. IX). The principal sub-division however is that the contingencies are either contract or
countersigned. Contract grants are fixed by Government for (Three years) period so as to
differentiate such grants from other lump sum ordinary grants. The amount required should
be drawn on contingent bill form (Maharashtra Treasury Rule 27-1960). In the case of the
latter i.e. the countersigned-contingencies, the amounts should ordinarily be drawn on
contingent bill forms only after proper countersignature. Such charges may however be
drawn on an abstract contingent bill form when necessary and a detailed bill headed "Not
payable at the treasury" submitted later as explained in Rule 34 of the Financial Publication
IX-1965.
PREPARATION OF ABSTRACT BILLS - The abstract bill should contain claims for
amounts already expended from the permanent advance and such other amounts as are likely
to be disbursed immediately on encashment of the abstract bill. It is not permissible for
immediate disbursement. Before drawing the amount on abstract bill the amount required
should first be ascertained and then the amount as per actual requirements should only be
drawn. Unspent balances from the amounts drawn on abstract contingent bill should also be
refunded into the treasury immediately. The pay and allowances of regular labourers paid
from contingencies and who are engaged continuously should not be drawn on abstract bill,
such charges being drawn on Payable Detailed Contingent Bills. The wages of casual
labourers can however be drawn on Abstract Contingent Bills. Before signing an abstract bill,
an officer should ascertain that the budget grant for the amount proposed to be drawn under a
detailed head is available. The detailed bills headed "Not payable at the Treasury" are to be
submitted to the Audit Officer duly countersigned in respect of all the Abstract Contingent
Bills drawn during a month, before the end of the next month and a certificate has to be
recorded accordingly on the bills every time the amount if drawn on an abstract contingent
bill. If there are any detailed bills "Not payable at the Treasury" pending in respect of drawls
during last month i.e. not sent to audit office as above, the details of such pending bills have
to be given in the certificate to be given on the abstract contingent bill form with reason for
the pendency. Giving a false certificate regarding submission of "Not Payable Detailed
Contingent Bills", on the abstract bills is a serious irregularity and the officer concerned
signing the certificate is personally responsible for the same and liable for action.
SALE PROCEEDS AND OTHER MONIES ON ACCOUNT OF RECEIPTS OF

GOVERNMENT - Sale proceeds and all moneys realized on account of receipts of
Government should be brought to the cash book immediately and remitted to the Treasury. In
no case the accumulations should exceed Rs.100 in an office. The remittances should be
accompanied by a chalan in triplicate. The intervals between remittances should not exceed a
fortnight. The treasury officer will retain the duplicate and return the original and triplicate
copies duly receipted to the officer remitting the money. The chalan for amounts remitted
exceeding Rs. 500 are to be signed by the Treasury Officer and those below Rs. 500 by the
Head Account of the Treasury. The budget head of account to which the money is to be
credited should be correctly and clearly mentioned in the chalan in the space provided for the
purpose. It is irregular to use Departmental receipts for Departmental expenditure.

AMOUNTS RECEIVED AS DEPOSITS - Amounts received as deposits should be lodged
in the nearest State Bank of India as Revenue Deposits to be withdrawn whenever required.
REGISTER OF PAYABLE D.C. BILLS - Countersigning Officers should in addition

maintain a register of payable detailed contingent bills of their subordinate officers, which
are countersigned by them. The headings in this register will be those which are approved by
Government. A list of these headings is given separately. Correct classification of
expenditure is a very important thing. The detailed heads prescribed are self explanatory and
the drawing officers should personally see that the expenditure is correctly classified on the
bills sent to the Treasury and in the monthly expenditure statements furnished to the
controlling officer.
RECEIPT STATEMENT - Monthly receipts remitted into the treasury by an officer should
be reported through the immediate controlling officer to the Director of Agriculture in the
prescribed form.
The immediate controlling officers shall also call upon institutions under their charge to
furnish statements of receipts (in the form Special Agricultural 26) monthly. This will enable
them to see that the sales made at reasonable rates.
REMITTANCES OF MONEY TO SUPPLIERS ETC. - Remittances of moneys to

suppliers outside the stations should be made by Government drafts unless the amount is
below Rs. 1. Amount under Re. 1 should be remitted by money order and the money order
commission should be charged to the contingencies. In no case money should sent by insured
letter post.
BILL REGISTER - a bill register is form Ry. 411c should be maintained. In this register
all pay & travelling allowance bills sent to the Treasury for encashment must be entered and
attested by the Drawing Officer. The Register should be reviewed from time to time and it
should be ensured that all the bills sent to the treasury are encashed in a reasonable time.
After the encashment of the bills and disbursement of the amounts to the parties concerned
all the columns No.11 to 13 should be filled in invariably and the register completed and
kept up-to-date so that it can be verified that the amounts drawn from the treasury are
disbursed in time or refunded into the Treasury and are not allowed to remain in office
unnecessarily.

REGISTER OF CONTINGENT CHARGES - A contingent register in form no. Bombay
Treasury Rule 26 should also be maintained in which all bills on account of contingencies
sent to treasury for encashment should be entered and attested by the Drawing Officer.
DIFFERENT TYPES OF ADVANCES - The following different types of advances are

given to Government servants -
(1) Festival Advance.
(2) Advances for purchase of cycle or other conveyances like scooter, motorcycle,
motorcar etc.
(3) Advances of pay on transfer.
(4) Advances of Transfer T.A.
(5) General Provident Fund Advances.
REGISTER OF TELEPHONE TRUNK CALLS - All the offices which are provided with
a telephone should maintain a register of trunk calls booked from the telephone in the form
prescribed so as to verify the trunk bills with the entries in the register and to certify that the
calls were booked in the interest of public service. No trunk calls bills should be paid unless
such a certificate of verification with the trunk call register and that all the calls were booked
in the interest of public service is recorded thereon.
Instructions regarding booking of trunk calls are given below -

(1) Whenever a trunk call is required to be booked, prior permission of the head of
office/Branch officer should invariable be obtained.
(2) The number of trunk calls should be reduced to the minimum and urgent, priority
trunk calls should be reduced as far as possible.
(3) It is the personal responsibility of every officer to ensure that the expenditure on
trunk calls is reduced to the minimum.
(4) In the register maintained, all the columns should be filled in carefully giving full
details.
LOG BOOKS - A large number of officers of the Department are provided with
conveyances i.e. jeeps, estate cars, station wagons for efficient discharge of their official
duties. Similarly trucks and buses are also provided to some Departmental Institutions for
Government work. A log book in the prescribed form of all such vehicles should be
maintained. It should be up-to-date and the distances run correctly indicated therein. The
purpose of journey should be mentioned in brief but should be self explanatory and not
vague. All the entries should be attested by the officer to whom the vehicle is allotted or by
the officer who actually uses the same. The limit of annual expenditure on Petrol, Oil &
Lubricants which is Rs. 7,200 in case of jeeps should not be exceeded. At the end of each
month an abstract showing the petrol consumed during the month, the total distances run and
the average run per litre should be drawn and any abnormal variation in the average should
be satisfactorily explained. Entries of all fuel purchases should be made in the log book and
no bills for such purchases should be passed for payment or paid unless certificate of such an
entry together with exact page no. of log book where it is taken, is recorded thereon.
Recoveries on account of private use of vehicle at approved rates should be made and
credited to Government account to proper head with proper note of receipt no., date and
amount or chalan no. date and amount against the relevant entry in the log book. Detailed
instructions regarding maintenance of the log book contained in Departmental Circular
No.VHL.3361/V, dated 8th July 1961 and VHL/MISC/V, dated 6th April 1964 are given
below -
(1) As soon as a journey is completed its entry must be made in the log book.
(2) The purpose of journey should be clearly narrated in Col. No. 11 of the log book.
(3) It should be seen that no column in the log book is kept blank.

(4) Entries should be got attested by the immediate superior Gazetted Officer where
necessary at the first possible opportunity.
(5) At the end of a month, the extract as shown below should be worked out in the log
book and attested by a Gazetted Officer where necessary -
(i) Total mileage/kilometers run during the month.

(ii) Total litres of petrol consumed.
(iii) Average Mileage/Kilometers per litre.
(iv) Reasons for abnormal average, if any.
(6) The monthly abstract should be examined and signed by a responsible officer once a
month, when a balance should be struck showing the total fuel consumption in the
month.
(7) The entries for journeys against which the nature of duties performed is not clearly
specified should be treated as for non-duty purpose and officer using the vehicle
should be charged for the distances at normal rates.
(8) The Head of the Department or the officer-in-charge of the maintenance and safe
custody of Government Vehicle should scrutinize the log book at least once a month
to ensure that there is no misuse of the vehicle and that all the officers who use the
Government Vehicle have made necessary entries in the log book.
A certificate to this effect should also be recorded in the log book by the officer
concerned.
DEAD STOCK REGISTER - In the dead stock register, separate pages should be allotted
for each item and full description of the items with their measurements, authority for
purchase, source of receipt and cost etc., should be entered and entries should be duly
attested by the Head of Office or Officer-in-charge of the Stores. Separate sections in a
register or separate registers for farm implants and scientific instruments etc., may be opened
if necessary. An index indicating the page numbers on which account of the different items
of articles is maintained should be prepared and kept on the opening pages of the register.
REGISTER OF CONSUMABLE ARTICLES - The register of consumable articles should

be used to maintain the accounts of miscellaneous consumable articles purchased like match
boxes, kerosene, table glasses, wicks, mantles etc., and the account of such material should
be recorded on separate pages of the register, one page being allotted for one item, or serially
one below the other, taking into consideration the volume of purchases of such items. The
main object in maintaining the register is to keep a watch on such purchases, to ensure the
proper consumption of the material and to see that such purchases are not made at frequent
intervals unnecessarily.
STORE JOURNAL - In the register of stores purchased or grown and disposal thereof
(store-journal) account of purchases like chemicals, manure, fodder, insecticides, glassware,
seeds, etc., and of all produce on farm should be maintained.
All registers should be serially paged and a certificate regarding the pages in the register
recorded on the last page of the last register under the signature of the Head of Office as
below -
"Certified that this register contains pages from 1 to - serially numbered".
Place - Signature
Date - Head of Office

INSPECTION OF STOCK BOOKS - At the close of each month the head of an office or
the officer-in-charge of accounts should see that the stock books are properly maintained and
are filled up-to-date and that vouchers are filled systematically.
WRITE-OFF OF STORES AND MONEY - Stores and money cannot be written-off

without the sanction of competent authority. Any case of loss or fraud should immediately be
reported to Government and Audit Office with full details. Rule 53 and Appendix 20 of the
Bombay Financial Rules, 1959 1st edition should be referred to in this connection.
According to Rule 101 of Maharashtra Contingent Expenditure Rules, 1965, all officers are
authorized to write-off un serviceable articles of the value upto the limit upto which they are
delegated with powers to purchase such articles, the value for this purpose being the
depreciated value after allowing the depreciation at the prescribed rates and after following
the prescribed procedure is given below.-
(i) The Officer-in-charge of office or institution should prepare a list of articles,

which in his opinion are unserviceable. This should be done once in a year,
when he has to undertake the annual physical verification of stocks and stores,
etc. in his charge.
(ii) The list so prepared should be got verified and countersigned by his
controlling officer.
(iii) The above list should then be produced to the Gazetted officer not connected
with his office/institution who visits his office for verification of the stocks
and stores if the stocks are not still disposed of by that time. The gazetted
officer will inspect these articles also during the course of verification and
record his certificate about their serviceability or otherwise.
(iv) On obtaining the certificate of the controlling or independent verifying officer
the Officer-in-charge of the stock will approach the competent authority
immediately for obtaining orders about the writing-off and disposal of the
articles which have been certified as unserviceable.
(v) The Departmental Auditors will verify these articles, if in stock, at the time of
audit. This will be as a part of their duty of verification of the dead-stock
articles and stores articles (25% of stock). It will not be necessary for them to
certify the serviceability or otherwise of the articles. The auditors, will,
however, have to check whether necessary endorsement of write-off or
disposal etc., have been recorded in the relevant stock books and whether the
articles are disposed of to the best advantage of Government and the amounts
realized are credited to Treasury.
ACCOUNTS OF STATIONERY, FORMS AND ENVELOPES AND SERVICE

POSTAGE STAMPS - Accounts of stationery, forms and envelopes and service postage
stamps should be maintained in the prescribed forms. These should also be subjected to a
periodical check and signed by the head of office or the concerned officer in charge.
Stationery as well as forms and envelopes should be obtained by submission of indent.
PURCHASE OF STATIONERY - Local purchase of stationery should not be made except

as permitted under Government orders and when the quota is sanctioned by the Director of
Government Printing and Stationery in the indent submitted, but is not supplied and hence
local purchase is specifically allowed by him. All such purchases are also to be reported to
him.
SERVICE STAMPS - Service stamps should be obtained by submitting bills in the

prescribed form to the Treasury. The detailed procedure for obtaining service stamps is
contained in Rule 310 of the Bombay Treasury Rules (1960) Vols. I & II. The use of service
stamps for private purposes is strictly prohibited. The service stamps should be treated as
cash and their detailed account kept in prescribed forms ‘ A' and ‘ B' which should be
periodically reviewed and checked also by the Head of Office or concerned Officer-in-
Charge. The head of an office should ascertain before signing fresh indents for stationery,
forms, and envelopes and service postage stamps that no surplus stock is ordered.
PRINTED ORDER AND SUPPLY BOOK - A printed book and supply book should be
maintained and the pages in the book should be serially numbered. The total number of
pages should be stated by the Head of the Office on the last page of the book in the above
form. This book should be used for all purchases as far as possible.
The disposal of produce on sale or otherwise and the registers required for his purpose are
dealt with under Farm Accounts. Every officer selling material should render an account to
the customer in full details in a bill form. Orders regarding sales on credits are also given in
the chapter of "Farm Accounts".
INSTRUCTIONS REGARDING FILING OF ACCOUNT RECORDS - The following

procedure in the matter of filing account records will be found convenient and should be
adopted.
Dates of encashment of different bills, the name of the Treasury and voucher number should
invariably be shown on the office copies of the bills to facilitate reference.
All papers should be filled in chronological order -
(a) Pay bills of establishment along with the acquittance rolls duly completed and signed by
the payees concerned should be filed scheme wise.
(b) Travelling allowance bills should be field in the same way as the pay bills.
(c) Abstract contingent bills should be filed along with the corresponding detailed
contingent bills. Any work bill paid by adjustment should also be filed with a detailed
contingent bill referring to the work bill. These also should be filed like pay bills scheme
wise.
(d) Sub-vouchers in original or true copies of sub-vouchers support of the items of
expenditure should be given serial numbers and should be filed with the corresponding
detailed contingent bills. The serial number of the transaction in the cash book must be
entered on sub-vouchers.
(e) Separate schemewise files should be maintained for quotations, and tenders called for
and obtained and sanctions accorded or obtained thereon for purchases effected under
different schemes.
(f) Separate files should be maintained for bills for contract contingencies and for service
postage stamps.
(g) A separate file should be maintained for audit objections i.e. for each audit/inspection
report.
(h) Each financial year should have its own set of the files.
General instruction regarding preparation of bills and chalans sent to treasury.
1. Only proper form of the bill should be used and relevant sanction to the expenditure
quoted wherever necessary.
2. The full budget classification of expenditure as shown in the statement showing the
distribution of grants should be invariably shown on all the bills including bills on
account of service stamps.
3. The name of the administrative Department and Demand No. followed by Major Head
of Account and Minor Head should also be shown on the bills.
4. The bills should be further classified as "Plan" or "Non-Plan", as the case may be in
red ink.
5. Only one major head of account should be mentioned on the bills/chalans.
6. The budget grants should be shown as per the distribution statement which will serve
as a check on the correctness of the Sub-Heads.
7. The disbursers' slip should be attached to the bills and full budget classification along
with the amount of the bill mentioned therein.
8. On all bills of advances of transfer T.A. and Pay, the classification should be given.
9. In respect of bills drawn from amount sanctioned from contingency fund, the cords
"Contingency Fund" should be clearly written in red ink on the bills along with the
budget classification.
10. All bills should be entered in the register of expenditure under the account of
respective schemes for which separate registers should be maintained or separate pages
in a register allotted.
11. On all chalans for refund also, proper budget classification should be given and a
schedule attached to the expenditure statement showing the details of the amount from
which refunds are made.
INSTRUCTIONS REGARDING PREPARATION OF D.C. BILLS

For all amounts drawn on Abstract Contingent Bills during a month, Detailed Bills, "Not
payable at Treasury" are to be submitted to the Audit Office duly countersigned before the
end of the next month.
Detailed instructions regarding preparation and submission of Detailed Contingent Bills are
given below -
1. The original invoices and receipts of the suppliers should be submitted along with the
Detailed Contingent Bills to the Audit Office. Where the drawing and countersigning
(controlling) officers are one, such invoices and stamped receipts exceeding Rs. 1000
only should be submitted to the Audit Office, others being retained in the office along
with the office copy of the Detailed Contingent Bill. Where the drawing and
countersigning (controlling) officers are different, the drawing officer, will submit
invoices and stamped receipts as above exceeding Rs. 1000 to the controlling
(Countersigning) officer along with an extra copy of the Detailed Contingent Bill and the
controlling officer should retain in his office the invoices and stamped receipts
exceeding Rs. 1000 forward to the Audit Office, the remaining invoices and stamped
receipts above Rs. 200 along with the Detailed Contingent Bill to the Audit Office.
Muster Rolls of any amount should not however be sent either for Audit Office or to the
Controlling Officer but retained in original with the office copy of the Detailed
Contingent Bill.
True copies of all original invoices/stamped receipts submitted to the controlling

officer or to the Audit office should be kept by the drawing officer along with the
office copy of the Detailed Contingent Bill in his office. The drawing officer should
cancel under his attestation the original receipts/vouchers up to Rs. 250 retained in
his office. The controlling officer should do likewise in respect of vouchers
exceeding Rs. 250 and up to Rs. 1000 retained by him in his office.
2. The following certificates should invariably be registered on all bills/invoices -
(a) Certificates regarding receipt of the goods billed for in good condition and in
accordance with specifications and entry thereof having been made in the stock
register.
(b) Certificate regarding checking of the quantity supplied and rates charged with
original order and about the arithmetical calculations being correct.
(c) Certificate regarding calling of quotations before effecting the purchases wherever
necessary and acceptance of the lowest.

(d) Certificate regarding sales tax charged in the bills/invoices attached to the Detailed
Contingent Bills and those retained in the office in the prescribed form e.g. that the
goods on which sales tax has been paid are not exempted from payment of the sales
tax under the Central/State Sales Tax Act or the rules made there under and that the
amounts paid on account of sales tax on these goods are correct as per the provision
of the Act or the rules made there under and that in case of supplies against regular
contracts, the relevant contract includes a specific provision that the sales tax in
payable by Government.
(e) All the bills should be invariably passed for payment as below, the amount being
specified in words and figures in the endorsement -
"Passed for payment for Rs………………………………….(Rupees …………………………

…………………………………………..only)".
Designation of the Drawing Officer
(f) When purchases are made through Central Stores Purchasing Organisation, the No.
and date of the accepted tender should be quoted, a copy thereof being attached to
the Detailed Contingent Bill, if it is not already endorsed to the Accountant General.
(g) When payments are made in advance or in part, the authority for such payments
should be quoted and certificates as above should be recorded on the bills/invoices
when final/payments viz. Treasury Voucher No., date and amount with name of the
Treasury should also be given in the Detailed Contingent Bill in which the final-
balance payments are shown.
(h) The nature of charge and purpose for which the payment is made should be clearly
indicated in the Detailed Contingent Bill. It is not sufficient to say as "paid/to be
paid to M/s…………………as per their Cash Memo/Bill No…………dated…….."
(i) The sanctions in respect of expenditure of items which are accorded by authorities
superior to the Drawing Officer should invariably be quoted in the Detailed
Contingent Bill. A copy of such sanction should also be enclosed to the Detailed
Contingent Bill, where copies of such sanctions are not already endorsed to the Audit
Office.
(j) The Drawing Officers who also are the countersigning officers and the other
countersigning officers also, should invariably countersign the Detailed Contingent
Bills before forwarding them to the Audit Office mentioning the amounts both in
figures and in words, for which the bills are countersigned.
(k) In support of refunds of amounts drawn on Abstract Contingent Bills, the original
chalans should be forwarded along with the Detailed Contingent Bill and true copies
thereof retained along with the office copy of the Detailed Contingent Bill.
(l) The details regarding allotment of the year, total expenditure including the present
bill, the balance available and the Budget Classification should be completely and
correctly given on the last page of the Detailed Contingent Bill before submission of
the same to the Audit Office.
The irrelevant certificates on the last page of the Detailed Contingent Bill should
be scored out.
(m) The details regarding the No. of units of different category or labour viz. male,
female, child, etc. No. of days and the rate per day should be given in the detailed
contingent bill in case of payments to labourers engaged on daily wage basis.
(n) The name of the office to which the Detailed Contingent Bill pertains and serial no.
of the Detailed Contingent Bill should be given on the first page of the Detailed
Contingent Bill.
(o) The voucher no. given in the Detailed Contingent Bill should be the same as per the
cash book.

(p) The treasury voucher no. and date and amount of the Abstract Contingent Bill to
which the Detailed Contingent Bill pertains should be invariably mentioned on the
last page of the Detailed Contingent Bill.
(q) The Detailed Contingent Bills should be prepared monthly and sub-head wise and
filed accordingly.
(r) The detailed Not Payable Contingent Bills for quarter ending months viz., March,
June, September and December should be submitted to the Audit Office by the
officers of the Department as specified in Appendix III of Maharashtra Contingent
Expenditure Rules, 1965.
INSTRUCTIONS REGARDING PREPARATION OF SUB-VOUCHERS -
1. Sub-vouchers in support of the items of expenditure should as far as possible be

in the prescribed form.
2. Sub-vouchers should be numbered serially in the order in which payments are
recorded in the cash book.
3. In cases where a sub-voucher includes items debit able to different detailed heads
in the detailed bill, the original number may be repeated against all items
distributed under the respective detailed heads.
4. The serial number of the sub-voucher should be stated in the column provided in
the forms of Abstract and also detailed contingent bills in which the charge is
included. In cases where the numbers of the sub-vouchers are not known, they
need not be entered in the Abstract Bills.
5. Whenever a sub-voucher is in a regional language, an abstract in English under
signature of the preferring officer, should be furnished on the sub-vouchers
stating the amount, the name of the payee and the nature of payment.
6. Subordinate officers authorized to make disbursement on the bills for claims
against Government should make no payment without a proper pay order of the
responsible officer in writing. No payment should be made on a sub-voucher,
unless it is signed by hand and in ink.
7. In all cases of remittances, a note of the date and mode of remittance must be
made on the bill.
8. All corrections and alterations in the total of vouchers should be attested by the
dated initials of the person signing the receipt as many times as such corrections
and alterations are made.
9. Whenever a signature on a sub-voucher is given by a mark or seal or thumb
impression, it should be attested by some known person. Signatures in the
regional languages must always be transliterated.
10. Dates of payments should, whenever possible, be noted by the payees in their
acknowledgements in sub-vouchers. If for any reason, this is not possible, the
dates of actual payments should be noted by the disbursing officers on the sub-
vouchers under their initials.
11. Certified copies of sub-vouchers sent to the Accountant General should be kept
for references on the disbursing officers' record but in n o case the payee should
be required to sign a duplicate voucher.
12. Disbursing officers required to submit the detailed contingent bills for
countersignature should submit vouchers for amounts in excuse of Rs. 250 to the
countersigning officer who will retain sub-vouchers for more than Rs. 250 and up
to Rs. 1000 duly underline and cancelled, in his possession.
13. In case where the disbursing and countersigning officer is the same all vouchers
for the sums exceeding Rs. 250 must be attached by him to the detailed
contingent bills.
14. The payments of wages to the labourers employed on Muster Rolls should be
individually attested by the paying officer himself. Bills containing such charges
should be supported by a certificate signed by the disbursing officer that the
labourers
F:\Accounts\Hand Book were actually engaged and paid.
of Agri culture.doc
15. Similar procedure should also be observed in case the payment due to a labourer
is made to his relative whose name should be mentioned.
16. Contractor's bills giving quantities and rates should be sent along with the
stamped receipts of the contractors.
17. Charges on account of rent i.e. (1) office or store rent and (2) rent of land leased
for farms, being an item of special contingency should be drawn on Treasury
Order form No. 13.
18. The order of sanctioning authority should invariably be quoted in the bills of
special contingencies.
19. Bills for charges on account of "Rents, Rates and Taxes" should be supported by
a certificate that they do not include any local taxes for specific services such as
water tax, halakhore tax and the like, which should be borne by the tenant.
ORDERS REGARDING PROCEDURE TO BE FOLLOWED IN APPROVING THE

BILLS FOR PAYMENT PREFERRED BY ILLITERATE PAYEES - Whenever it is
necessary for the disbursing officer to prepare a bill or a receipt for an illiterate person, the
contents of the bill on receipt should be checked and countersigned by the Head of the Office.
Instructions regarding preparation of the Budget Estimates of expenditure -
1. Budget heads pertaining to the Department of Agriculture are shown separately.

Provision should be made under the detailed heads under the respective heads prescribed.
In making provision no new detailed head should be added, and if any such provision is
proposed, it will not be taken notice of.
2. In submitting the budget estimates actual for the past three years, sanctioned grants for
the current year and the budget estimates for the next year should be shown in respective
columns. The figures for actual should be in round figures, the sum above 50 paisa
should be considered as a whole rupee and that below 50 paisa should be neglected.
3. Full explanation for the increase or decrease in the budget estimates for the nest year as
compared with actual for past year and the sanctioned grants for the current year should
be given in the remarks column. If this space is not found sufficient a note should be
added explaining the same so as to give a clear ides of the variation.
4. Provision on account of the salaries, allowances, etc., of the Gazetted Officer should be
made in the prescribed form. The dates of increment should be given in each case and
the provision based accordingly. If there be any provision on account of Dearness
Allowance, House Rent, Compensatory Allowances, etc. the details of the calculations
should be given. In no case the provisions should be in excess of the sanctioned scale.
5. Provision on account of pay of establishment should be made on the reverse of the
printed form of the budget estimates Part I and should show the following -
(a) The designation of an officer and not the name (Name should be shown in case of
Agricultural Officers and Agricultural Assistants).
(b) Grade of the pay.
(c) Actual pay in the grade due on 1st March.
(d) Provision required this should include the necessary addition on account of the
increment due during the next financial year.
In calculating the additional amount under (d) the increment due in the middle of a
month should be provided for as if it was due for the whole month. Totals of the
provision under each detailed head and as under "Pay of establishment" should
invariable be given.
(e) The totals under each category should be taken separately, e.g. totals for Agricultural
Officers should not be mixed up with those of Agricultural Assistants.
6. Provision on account of the pay of the Agricultural Officers, Agricultural Assistants and
Peons should be shown separately in a statement. This should show all the information
as stated in paragraph 5 above and the information regarding actual and budget provision
for the current year as stated in paragraph 2 above. Similar statement on account of the
provision for travelling allowances for these officers should be sent.
7. Provision on account of travelling allowance should be based on the average of actual
for the past three years, due regard being given to economy in this direction as far as
possible.
8. Provision on account of House Rent, Dearness Allowance, Compensatory, Duty and
Conveyance Allowances should be shown against the detailed head concerned. Details
of the amount provided under this head should be given.
9. Details of the provision under "Office Expenses and Miscellaneous" should be given, e.g.
details of rent, rates and taxes, etc.
10. The provision for contract contingencies should be the amount fixed by Government,
and no additional amount should be provided for on account of the unexpected balance.
Note should be taken to fill in the information in the printed form of the budget
estimates, against this head.
11. The provision on account of "Pay of inferior servants" "Lighting charges" should be
included in Part I and not in Part II-A.
12. Provision on account of custom duty, if any, ordere3d direct from foreign countries
should be made.
13. Care should be taken to see that no provision remains to be made for any special
schemes.
14. Information regarding the provision in respect of civil leave and deputation allowances
payable in foreign countries, if any, should be furnished separately.
15. Full details on account of the provision for temporary establishment (Pay of Officers,
Pay of establishment, allowances and contingencies) entered or proposed in Part II of the
budget should be given.
16. In the case of an item approved administratively but not provided for in the budget, it is
not necessary to apply for fresh administrative, approval unless circumstances as to cost
etc., have materially changed since administrative approval was granted. Items of this
nature should however be entered in the consolidated list of new items to be submitted at
the time of the budget, as well as in the regular estimates with explanatory remarks. In
the absence of their inclusion in this statement, it will be assumed that provision for
them is not required.
17. Charges on account of rewards given to private persons for furtherance of special aims
of any Department are debitable to the unit "contingencies" and not as "allowances and
honorarium".
18. Contributions, if any, to be recovered from private bodies in connection with
Agricultural Schools, will have to be credited to XXV Agriculture (Receipts).
19. Provision on account of vacant posts should be made for six months only but posts held
in abeyance should not be budgeted for at all. If it is considered necessary to revive any
of these posts in the ensuring year, proposals should be submitted in good time for
inclusion in the budget to be submitted to the administrative department concerned,
which will pass the necessary orders in consultation with Finance Department.
20. For further detailed instructions, Financial Publication No. X should be referred to.
INSTRUCTIONS REGARDING PREPARATION OF THE MONTHLY

EXPENDITURE STATEMENT -
For all the Budget Grants kept at the disposal of the Department by Government, the
Department has to furnish reasons to the Accountant General at the end of the year for the
excess over or savings in the allotted grants on the basis of the expenditure incurred against
these grants. For this purpose, it is essential to reconcile the figures of the expenditure
incurred by the Departmental Officers under various budget heads with that booked in the
office of the Accountant General. This is done by obtaining the statements of monthly
expenditure incurred under the various heads from the drawing officers of the Department
through their controlling officers. This will show the importance of the prompt and correct
submission of the statements by all the concerned officers. The monthly expenditure
statements are also helpful to the drawing officers, controlling officers and the Department
for watching the progress of expenditure against the sanctioned grants under various heads
and to take necessary steps to utilize or surrender them in good time. Instructions regarding
preparation and submission of Monthly Expenditure Statements are given below -
(1) All amounts drawn on pay, travelling allowances, abstract, contingent or contract bill
forms from Government treasuries should be taken as expenditure incurred in that
month, irrespective of any refunds of unexpected balances or deductions on accounts of
disallowances made by the officers concerned in subsequent months. Travelling
allowances "Fixed" and ordinary should be shown separately.
In the case of advance on Tour, which are in the first instance treated as final charges,
these should be recorded as expenditure of that month and the net amounts and not
aggregate amounts of the travelling allowances bills from which tour advance are
deducted should be taken as expenditure incurred in the month in which they are
cashed at Government Treasuries. As for refunds of unspent balance of amounts drawn
in the previous financial year, they cannot be taken in reduction of expenditure of the
next year, but as to be credited as revenue of the department to the sub-head
"Recoveries of over-payments".
(2) All refunds on account of unexpected balances or recoveries of disallowances ordered

by the Accountant General, Bombay, do to reduce the total expenditure of the month in
which they are credited, and not the expenditure of the month in which the original
amounts were drawn from treasuries.
(3) All amounts on account of pay, travelling allowance, abstract, contingent or contract
bill forms drawn from treasuries in any the districts of Maharashtra State after the 25th
of the month (except in months of February and March) from sub-treasury at the end of
the month included in the monthly expenditure statement.
(4) Payments on account of cost of publications, pipe water supply and irrigation charges,
mathematical instruments or balances etc., made by the subordinate officers by book
transfer are recorded by them in the month in which they are adjusted in the detailed
contingent bills (Book Adjustment) of the institutions concerned but they are recorded
in the Accountant General's Office after the duplicate copies of the invoices for these
amounts are received by him, from the supplying officers. The Accountant General's
office has, however, no objection to record these payments by book transfer in the
months in which they are adjusted by the subordinate officers, provided the amounts of
these charges are mentioned separately in the ‘ remarks' column against the detailed
head concerned.
(5) The expenditure on account of leave allowance is not split up and recorded under the
primary units concerned, but the entire pay (i.e. permanent pay plus acting allowance)
as drawn by each officer in the chain of arrangements is debited against the post in
which he is actually serving. The debit of leave allowance in the accounts is to be made
in respect of leave allowances actually drawn in the bills.
(6) All expenditure should be recorded by the treasuries with expenditure & object.
(7) Amount should be reported in round figure i.e. 50 paisa or more being taken as one
rupee and amount below 50 paisa being omitted.
(8) The statement should be submitted in the prescribed form & should reach the office of
the Controlling Officer by 10th of the month for the previous month.

(9) The figures of expenditure are to be arranged by treasuries and voucher numbers if
District Treasuries quoted against each kind of expenditure.
(10) The lists on account of work bills and other adjustments in form A & B should be
forwarded to the Controlling Officer in duplicate along with the monthly statement of
expenditure giving reference to the number of voucher with which the original invoice
in support of the expenditure was attached.
(11) Correct classification should be mentioned on the Monthly Expenditure Statement as

per the Register of Expenditure.
(12) The monthly expenditure statements should be written up daily while checking the
cash book, register of expenditure register of bills and office copies of bills, to avoid
omission of any voucher.
(13) The information regarding budget grants sanctioned & the balance of grants should
be shown correctly.
(14) The treasury voucher numbers should be invariably given in respect of all amounts
included in the monthly expenditure statement as without these, the reconciliation of
the expenditure with that booked in the Audit Office becomes difficult.
(15) The correctness of the total of expenditure statements should be checked and certified
accordingly. The persons preparing and checking the statement should sign the
statements & original copy.
(16) Bills of the previous months had not added should not be added in the expenditure of
the next month. If necessary a supplementary expenditure statement should be
furnished for this purpose.
(17) Separate expenditure statement should be furnished for ‘

Charged' and ‘
Voted'
expenditure.
(18) Expenditure under "Pay of Officer" and "Pay of Establishment" should be posted in
the separate columns meant for them, shown consolidated. Show the separate amount
by attaching statements.
(19) Leave salary advance bills should be included in the expenditure statements in the
same month in which they are cashed. Net amount of the bill should be included in the
statements on adjustment of the leave salary bill in the relevant month on the lines of
the ordinary tour advance bills.
(20) The amount of washing allowance drawn should be included in the statement under
‘
Contingency'.
(21) The Cashier's allowance should be shown under ‘

P' and not under ‘
Allowance'.
(22) Additional temporary pay should also be shown under ‘

Pay of Establishment'.
(23) Water allowance should be shown under ‘

Allowances' and not under "Pay of
Establishment".
(24) House rent allowance and Compensatory local allowance should be shown under
respective columns.

(25) The pay bills and Travelling Allowance bills of Gazetted officers should be included
in the expenditure statement. These are not entered in the cash-book and hence are
likely to be left out. The register of expenditure should therefore be carefully seen for
this purpose.
(26) The service stamp bills also which are not taken into cash book should be included in
the expenditure statement by seeing the register of expenditure.
(27) Refunds from amount drawn from the treasury made in the subsequent year should
not be included in the expenditure statements as these are treated as "Recoveries of
overpayments".
INSTRUCTIONS REGARDING CLASSIFICATION AND TREATMENT OF

DEPARTMENTAL RECEIPTS -
1. Owing to wrong classification of the treasury chalans, the amount do not go to the
proper head in the cash accounts submitted to the Accountant General, Bombay by the
Treasury Officer of the State every month. The result is that the figures in the monthly
schedule shown by the Accountant General, Bombay differ greatly from those reported
by officers of the Department and involve a good deal of correspondence for the
statement of the difference. The correct classification should therefore be noted in red
ink on the chalans. The receipt heads are given for reference separately.
2. The amounts that are actually credited into the treasury during a month should only be
reported to the Controlling Officer in the monthly receipt statement.
3. The amounts credited by some of the subordinate officers of the Agriculture

Department are not reported to the Director of Agriculture punctually. Every care
should be taken to report all credits in the monthly statements without fail.

INSTRUCTIONS REGARDING PROPOSALS FOR TRANSFER OF
EXPENDITURE/RECEIPTS UNDER ONE BUDGET HEAD TO ANOTHER
BUDGET HEAD.
1. Many drawing officers of the Department forward direct to the Accountant General,
Bombay, Nagpur, proposals for transfer of misclassified expenditure or for adjustment
of expenditure under one head to another budget head of expenditure. Due to this, there
is likely to be risk of double adjustment of exp3enditure being carried out in audit
offices due to the adjustment proposed by the Reconciliation Party of the Agriculture
Department and that proposed by the drawing officer direct to the Accountant General's
Office at Nagpur. The drawing officers should therefore propose all adjustments of
transfer of expenditure required to be carried out by the Accountant General,
Bombay/Nagpur through the Director of Agriculture, Maharashtra State, Poona and no
proposals in this respect, if received direct from the drawing officer, will be accepted by
the Audit Offices. Such proposals should invariably be submitted in the sub-joined form
and in duplicate to the Department.
2. Similar procedure should be adopted in case of transfer of receipts from head to another.
INSTRUCTIONS ABOUT ADJUSTMENT OF EXPENDITURE OF SCHEMES

FINANCED BY DIFFERENT COMMODITY COMMITTEES -
Some of the schemes in the Department are financed partly or in whole by different
commodity committees. The expenditure on such schemes is initially provided for in the
state budget, and met from the grants sanctioned therefore and adjusted at the end of the year
by the Audit Office against the deposit accounts maintained by it of funds received from the
different committees. It is, therefore, of utmost importance to watch that this adjustment is
carried out by the Audit Office regularly every year. For this purpose, each of the drawing
office concerned with such schemes should immediately after the close of the financial year
furnish to the Department scheme wise statement showing the sanctioned grants of such
schemes sub-head wise, the expenditure actually incurred during the financial year against
the various sub-heads, and share of the committee of the expenditure incurred on the basis
agreed to by that body. The figures of expenditure shown in such statements must tally with
those booked in audit office and any difference in these figures has to be explained by giving
voucher wise details. It is, therefore, essential to watch carefully the reconciliation of
expenditure of such schemes. While furnishing the above statements to the Department the
sharing of receipts, if any, of the scheme has also to be taken into consideration on the basis
on which it is agreed to by the State Government and the Commodity Committee while
sanctioning the scheme. It is the duty of every officer operating such schemes to watch
through the Department that this adjustment of expenditure is carried out by the Audit Office.
INSTRUCTIONS REGARDING PREPARATIONS FOR AUDIT -
There are two different kinds of Audit. One is the audit by the auditors of the Outside Audit
Department of the office of the Accountant General, Bombay/Nagpur and the other by the
auditors of the Department. The former is a statutory audit while the latter is called a
Departmental Audit. As soon as the intimation about the audit is received either from the
Auditor of the Accountant General or from the Departmental Auditor, the following
instructions should be followed and necessary precautions taken -
(a) All postings should be completed, all additions inked in, all balances extracted and the
trial balance agreed.
(b) Vouchers for all payments should be arranged in order and made available.
(c) A complete list of all books with names of the staff in charge should be prepared.

(d) Inventories should be made of the Farm property, such as buildings, livestock, dead
stock, implements, standing crops and store articles, which should be valued and
certified by the officers in charge of the institution and made available for verification
during audit.
(e) All bonds, bills etc., should be available for production when called for by the audit.
(f) A list of overdue accounts should be prepared.
(g) A memo should be kept of any other matter to which it is though desirable to all
Auditor's attention.
(h) A list of worn-out articles should be prepared and shown to the Auditor after obtaining
the countersignature of the controlling officer.
(i) The preliminary half margin memorandum issued by the auditor during the course of
audit should be returned duly replied very promptly, copies thereof being retained for
record.
ORDERS REGARDING ACCOUNTS - INSPECTION OF-BY THE

DEPARTMENTAL AUDITORS -
1. The Departmental auditors while on audit duty should inspect the current account
records of the institutions and verify stock and cash held on the date of inspection and
report upon the up-to-date of current accounts including Journal and Ledger.
2. No intimation of such inspection need be necessarily given, the officers in charge of

the institutions should afford facilities to the auditors during the inspection.
ORDERS REGARDING DISPOSALS OF AUDIT REPORTS/NOTES AND

SUBMISSION OF PROFORMA ACCOUNTS -
The Audit/Inspection Reports/Notes are of two kinds-those issued (i) by the Outside Audit
Department of the Accountant General, Bombay/Nagpur and (ii) by the Departmental
Auditors. Replies to all the Audit/Inspection Reports/issued by the Accountant General,
Bombay should be furnished within one month from the date of receipt of the
Audit/Inspection Report. Replies to Audit/Inspection Reports of the outside Audit
Department should be submitted by the concerned Head of Offices/Institutions through their
Controlling Officer (unless asked for otherwise) who should forward them to the Outside
Audit Department with their remarks. The compliance of the audit notes issued by the
outside Audit Department of the Accountant General, Bombay/Nagpur need not be sent to
him but the points raised in such notes should be complied with and compliance kept ready
for verification at the time of next audit. Replies to the Audit Reports issued by the
Departmental Auditors should be sent to Director of Agriculture/ Superintending
Agricultural Officer/ Divisional Soil Conservation Officer, from whose office the audit was
carried out and through the Controlling Officer whenever necessary. The replies to all
Audit/Inspection Reports should be submitted within the prescribed time limit without fail
and in case it is not possible to do so, an interim reply should be sent stating when the final
replies will be furnished. The replies furnished should be clear-cut and final and not vague
and interim. This procedure applies to the physical verification reports Part I, issued by the
Director and Deputy Directors of Accounts and Treasuries, Bombay, Poona & Nagpur also.
Replies to Part II of such verification reports should however be sent by the Officer
concerned direct to the Director/Deputy Director of Accounts and Treasuries.
The Trading Profit and Loss Accounts and Balance Sheet of the various schemes of which
these are required to be prepared should be furnished to the Outside Audit Department and
the Director of Agriculture through the Controlling Officer before the first of June each year.
POINTS OF IMPORTANCE IN MAINTAINING ACCOUNTS -
The following points of importance in maintaining accounts should be remembered -

(a) It is important to write nearly and to make the figures very distinct. These should never
be joined together. Legibility should be the motto in accounts records.
(b) The particulars of such transaction should be so arranged that the first work of each
appears immediately before that of the former in a vertical column, thus ensuring a
straight margin.
(c) In the money column, units should come in the same perpendicular column and
similarly tens, hundreds, etc.
(d) Zeroes should be shown as dots unless they form part of a number.
(e) All horizontal lines should be drawn thinly in red ink. There should be one line above
each total and two below the final but there should be no lines below totals which are
carried forward.
(f) Every transaction must have a date whenever entered.
(g) The symbols "Dr" and "Cr" should appear at the head of every account.
(h) Every account and the statement of balances out-turn and disposal of agricultural
produce book should have a title written bold letters on the back. Similarly, the names
and headings of accounts should be in bold writing.
(i) The total of both sides of an account should be placed at the same level
notwithstanding the fact that the total spaces occupied by entries on both sides are
different.
(j) Balances and total should be entered in pencil until they have been verified.
(k) Mistakes and alterations should be rectified in red ink and initialized and dated by the
superior officer after a red line has been drawn through the incorrect figures. Rubber
and penknife erasures should not be made, while over-writing and pencil figures are
disallowed as this renders the wrong figures invisible.
ORDERS REGARDING ACCOUNTS CONTROL -
The duties and responsibilities of various drawing and controlling officers are
comprehensive and cannot accordingly be recorded in a list. It is necessary, however, to lay
down a minimum standard of inspection.
It is considered necessary that all the officers of the Department should submit a report once
a quarter to their controlling officers that they have personally inspected the primary records
and satisfied themselves that the prescribed books are in correct use with them.
ORDERS REGARDING MAINTENANCE OF ACCOUNT RECORDS AND THEIR

CONTROL -
1. The controlling officers are held responsible for specifying in writing that account
books shall be maintained, if any, by the subordinate officers under them who are
entrusted with the disbursement of money. Hence when any subordinate officer fails to
point out in a suitable account book how any particular money was disposed of his
controlling officer will also be held responsible for not having enforced the maintenance
of the appropriate account book or books.
2. In order to encourage officers to give more attention to the control of money matters all
disbursing officers will be classified under the following letters -
A, B, C AND D
According to the auditors report on expenditure under their control. Those who fail to
secure satisfactory marks will be dealt with in a suitable manner e.g. increments will be
stopped and promotions will be considered in the light of these marks.

INSTRUCTIONS REGARDING PHYSICAL VERIFICATION OF STORES IN THE
DEPARTMENT -
The physical verification of stocks and stores in the Department is to be done monthly, six
monthly and annually.
(a) The monthly verification of stocks in the office is to be done by the person actually I
charge of the stores viz. store-keeper, etc., to the extent of 33 percent of the stores and
he has to submit a certificate accordingly to the Head of Office. Such a certificate for
the quarter ending month's viz. June, September, December and March, submitted to the
Head of Office should also mention that the entire stores have been verified during the
quarter ending that month.
(b) Six monthly verification of stocks and stores is to be done by every Head of Office in
the Department and he has to submit a certificate to that effect to his controlling officer.
With a view to see that the six monthly verification is carried out by the Heads of Office
in the Department, the controlling officers viz. Superintending Agricultural Officers
should maintain in their offices a list of offices and Institutions for carrying out the
Physical Verification. The controlling officers should then submit to the Department a
consolidated certificate of Physical Verification for all offices under them including
their own office. This Verification should be done in the first week of January and July
in each year and the consolidated certificate submitted to the Department by the end of
January and July. While furnishing such a certificate after verification, the officer
should also review the position of stocks in their charge and furnish details of surplus
stock with them, if any. They should also take early steps for disposal of such surplus
stock, if any, by transferring the same to the institutions of the Department or by sale as
laid down in the Finance Department Circular No. PAC-1366-924(I)-VII, dated 10th
August 1966. If there are no surplus stocks, it should clearly be mentioned accordingly
while submitting six monthly certificate to the Department.
(c) The Departmental Auditors should undertake Physical verification of the store articles
to the extent of 25% at least during the course of Audit. This limit is prescribed in view
of arrears of Audit work and the Auditors should therefore undertake as far as possible
cent per cent verification.
(d) Physical verification of stock and stores actually held by the Institutions/Offices of the
Department is to be carried out at the close of the year, by an officer of gazetted rank
not connected with the office or the Institution, and the following certificate is to be
issued by the Verifying officer -
FORM OF CERTIFICATE
Certified that I have this day………………of the month of…………………….20…, verified the
stocks and stores held by the office of the…………………………………………………with the
balance shown in the dead stock and other Registers and found them to agree
subject to the remarks enclosed.
Place :
Date : …………………
(Name and Designation of
the Verifying Officer)

The persons who are expected to do the verification of stocks should do the verification
themselves and with the help of their subordinate if necessary. But the entire work of
verification should not be entrusted to their subordinate officer, The certificate will be
signed by the verifying officer himself and a certificate signed by a subordinate officer
cannot be accepted except in exceptional circumstances and that too unless it is
countersigned by the concerned officer.
(e) Verification should be done cent per cent in respect of each article and not by test check.
(f) Whenever any unserviceable articles, excess or shortages, etc., are noticed during
verification, full details thereof should be given by the verifying officer to the
concerned officer as accompaniment along with the certificate.
(g) The officers whose stocks are verified should take action to get the discrepancies
(shortages, excess, unserviceable articles, etc.) pointed out by the verifying officers
regularized.
(h) After the work of Physical Verification is completed, the verifying officers should
record necessary physical verification certificate on the respective registers themselves,
with date and designation and also put their dated initials against each item verified in
the register.
(i) Instructions regarding this annual Physical Verification of Stock and Stores by officers
not concerned with the Institutions, should be issued by the Controlling Officers of the
Department in respect of their subordinate officers and it should be ensured by them
that the verification is carried out accordingly and necessary certificate issued to the
Department. The Department will issue such instructions in respect of offices directly
under the control of the Department.
INSTRUCTIONS REGARDING COMPILATION OF THE ANNUAL STORE

ACCOUNT -
1. The annual store account is to be compiled and submitted by the subordinate officers of
the Department. This account should be forwarded to the Director of Agriculture so as
to reach him not later than 1st June of every year. The account is to be submitted in
special Agricultural Form No. 18 as modified by Government in Agriculture and Forest
Department, letter No. APA.3762/5849-Z, dated the 24th August 1962. A copy of the
prescribed form is attached. It should be carefully noted that the transactions of accounts
of dead-stock, tools, implements, glass-ware and appliances are not to be included in the
account. Similarly the transactions of the various materials which are to be included in
the Store Account should be pertaining to Major Head "31, Agriculture" only.
2. The values should be given in the form of rupees only. The various headings in the form
are self explanatory. However, the following clarification is given in brief in respect of
some of the headings.
3. Opening Balance - The closing balances of the previous year should be shown as the
opening balances of the current/next year and these should not be changed on any
account .
4. Receipts - Under "Purchase from Non-Government Agencies", purchases from open
market should be included.
5. Under "Transfers from other Departments and Government" the value of the material
received from other Departments and Government should be shown.
6. Under "Articles received free of cost under T.C.A. programme, whose value is adjusted
in regular accounts", the value of such free material taken to stock account should be
shown.
7. Under "Farm produce", the value of stores grown on farms such as seeds, manures,
cattle feed and other farm produce such as grains, vegetables, etc. should be shown.
8. Under "Dairy Produce", the value of dairy produce only such as milk, butter, cheese,
cream, ghee, etc., should be shown.
9. Under "Excess in stock taking", the value of stock remained to be included in the
previous return or of stocks actually found in excess at the time of verification of stocks
or of stores transferred from one column to another owing to wrong classification in the
previous years should be shown.
10. Issues - Under "Sold", (i) "From stores surplus to requirements", should be shown the
value of stores sold which were shown as surplus to requirements in the previous stock
account. If no stores surplus to requirement is shown in the previous account, no sales
should be shown under this heading.
(ii) Under "Other sales and Disposals", sales not included in (i) above should be shown.
11. Under "utilized on the terms", the value of chemicals, seeds, manures, stores for running
machinery, other miscellaneous articles, cattle feed, farm produce, and dairy produce,
used for sowing, manuring, feeding, running of machinery or for laboratory work should
be shown.
12. Under "Transferred to Departmental Institutions", the value of stocks supplied free to
other institutions or offices of the Agriculture Department should only be shown.
13. Under "written-off as depreciation at standard rates", no values are to be exhibited as no
depreciation on stores of the Agriculture Department is to be shown in the store account
as per Govt. Resolution, R.D.No. 7574/28, dated 16th September 1941.
14. Under "Shortages in stock taking", the value of stores actually found short at the time of
the verification of stocks and the value of stores required to be transferred from one
column to another owing to wrong classification in the previous years should be shown.
15. Under "Wear and tear", no values are to be shown, as on the items included in the store
return, no wear and tear is possible and can, therefore, be allowed.
16. The heading "Fraud, theft or neglect" is self explanatory.
17. Under "Driage", the value of weight or quantity of seed, manure, cattle feed, farm
produce, etc., reduced by Driage should be shown.
18. Under "Causes beyond control", the value of stores lost by fire or by accidents, etc.,
should be shown.
19. The value of stores which are considered surplus to requirements should be shown
without fail at the end of statement just below "Balance on 31st March …………….". If
there is no surplus, it should be so stated expressly in the statement.
20. Stock verification of all the subordinate officers and also of the heads of sections,
should be got done by a Gazetted Officer of the Department not concerned with the
institution in April every year and a certificate to that effect should invariably be given
at the foot of the store account.
21. Statement showing the names of officers and the details of stores supplied to or received
from them together with their values should accompany the store account of the
subordinate offices or institutions. The controlling officers should submit two
consolidated lists of stores received and transferred along with the consolidated store
account of their section showing therein only the transactions done with the institutions
outside their sections.
22. No new headings should be opened in the printed store return but all the information
should be accommodated in the printed headings only.
ORDERS REGARDING DEPRECIATION IN DEAD-STOCK, BUILDINGS, ETC. -
The following percentage of depreciation are fixed and should be used in annual valuations.
The depreciation will be calculated on straight line method. When the annual valuation
reaches ten percent of the original cost, no further depreciation should be made but the article
should be allowed to stand on the register till it is written-off the register under the orders of
the competent authority -
1. Buildings - (a) Buildings constructed by the Public Works Department should be

valued by them according to their own methods.
(b) Buildings constructed otherwise Agricultural Department by the Public Works
Department should be classified and the depreciation on them allowed as shown
below -
(i) Substantial buildings 2.1/2 percent.
(ii) Less substantial buildings 5 percent.
(iii) Temporary structures 10 percent.
Note - Buildings with an estimated life of 40 years and over should be considered
substantial and those of 20 years and over should be considered less substantial.
2. Dead-stock (excluding machinery) - 30 percent in the first year and 10 percent

thereafter.
3. Store produce - To be valued at cost price with it can be ascertained or at 10 percent
below market rates prevailing at the time of valuation, whichever is less.
4. Roads and fencing - 5 percent.
5. Machinery - (i) Internal combustion Engine 20 percent in the first year and 10
percent thereafter.
(ii) Steam engine 10 percent in the first year and 5 percent thereafter.
(iii) Other machinery 20 percent in the first year and t10 percent thereafter.
The machinery should remain on books at its residual value of 10 percent will such
time it is finally disposed off.
MAINTENANCE OF GENERAL PROVIDENT FUND ACCOUNTS OF CLASS IV

GOVERNMENT SERVANTS -
The Heads of Departments/Offices (Drawing Officers) have to maintain the General

Provident Fund Accounts of Class IV Government Servants with effect from 1st April 1964.
They are responsible for correct maintenance of these accounts. The detailed procedure
prescribed in this behalf is reproduced below, which is to be followed by the Heads of
Department/Offices. The forms and registers which are prescribed for the maintenance of the
accounts are also given. Some of these forms (Serial Nos. I, II, III V and VII) are printed
and may be obtained from the Printing and Stationery Department. If the forms are not
supplied by the Printing and Stationery Department, the same should be got typed and the
accounts maintained. The work of maintaining these accounts should preferably be entrusted
to the Assistants/Clerks who have been trained for the purpose in the Special Accounts
Training Classes conducted by the Director of Accounts and Treasuries. In case such a
trained hand is not available in an office, the work may be entrusted to a senior and
experienced hand in the Accounts Branch of the Department/Office. The deductions on
account of General Provident Fund Accounts of Class IV Government Servants should be
classified under the head - "S-Unfunded Debt-State Provident Fund-State General Provident
Fund of Class IV Servants".
Procedure to be adopted by the Heads of Departments/Offices for the maintenance of the

General Provident Fund Accounts of Class IV employees of State Government.
The detailed Provident Fund Ledger Accounts should be maintained by the Heads of Offices
(Drawing Officers) in the enclosed form No. I. The Accounts should be kept in bound
ledgers which will be machine numbered. The particulars of policies financed from the
General Provident Fund and the sanctions for withdrawals etc. should also be noted in this
ledger. The Head of the Office or a Gazetted Officer nominated by him should initial the
entries in the ledger correctly. He should also initial the entries in the ledger accounts when
signing bills for withdrawal from the Provident Fund.

2. Each month the drawing officers will prepare a schedule of General Provident Fund
deductions for posting the ledger accounts maintained by them. They will sign the schedule
at the time of signing the Establishment bills after comparing the total in the schedule with
the total deduction shown in the pay bills. The schedule of General Provident Fund
deductions will not be enclosed to the Pay Bills but instead a certificate in Form No. XII
will be attached to the Pay Bills indicating the total amount deducted as General Provident
Fund subscriptions and refund of withdrawals. In respect of payments a consolidated record
should be maintained for arriving at the monthly total.
A broadsheet in Form No. II should be maintained by each Head of Office. All deposit and
withdrawals posted in a ledger should also be posted in the broadsheet. The broadsheet
should be posted direct from the ledgers, and not from the schedules or vouchers. Each
broadsheet in respect of deposits and withdrawals during a month should be closed on or
before the 5th of the following month i.e. broadsheet for April should be closed on or before
the 5th of may and submitted to the Head of Office for review on the following day. The
Head of Office shall verify that the amounts as booked in the broadsheet agrees with that of
the total of the certificates of deductions attached to the Pay Bills and the payments made
during the month. The totals of the debit and credits as worked out in the broadsheet should
be communicated to the Head of Department as in Para 8.
3. On receipt of an application in the prescribed form for admission to the Fund the Head
of the Office will test the eligibility of the new subscriber under the General Provident Fund
Rules (at present done in the audit office) and assign the Account No. to him, with a prefix
indicating distinctly the office to which the subscriber belongs. All permanent employees
and temporary employees other than re-employed pensioners in continuous service for more
than one year may alone be admitted to the fund. The nominations will be kept by the Head
of the office instead of by the Audit Officer. The nominations, when received must be
scrutinized carefully with reference to the provisions of the Bombay General Provident
Fund Rules, and should be in one of the prescribed forms appropriate to the subscriber. It
should be primarily seen that if at the time of making a nomination the subscriber has a
family, the nomination shall not be in favor of any person or persons other then members of
his family as defined in the Bombay General Provident Fund Rules. Particular case should
also be taken with regard to the following points while scrutinizing the nomination form -
(a) The examination of such form should be carried out in detail with reference to each
entry made therein.
(b) The specification of ‘death' as a contingency in the penultimate column of the forms
of nomination is not proper. Only contingencies such as insanity, divorce, etc. can be
filled in.
(c) The additional remarks in the forms of nomination providing for guardianship of
minor nominee are invalid and should not be accepted.
(d) If at the time of making the nomination the subscriber has only one member of the
family and, therefore, the alternate nominee (last column of the nomination form) is a
person other than a member of his family, the nomination should provide that the right
conferred upon the alternative nominee shall become invalid in the event of his
subsequently acquiring other members of family.
Appropriate arrangements should be made for the safe custody of the nomination and
these should be kept under lock key in the personal custody of the Head of Office or a
Gazetted Officer nominated by him after making entries in the ledger as well as the
General Index Register form III which should be attested by the Head of the Office-
(Drawing Officer). An acknowledgement in Form IV should be given to the
subscriber as soon as the nomination is accepted.

4. All applications for temporary advance and part withdrawals from the General Provident
Fund as well as for payments of insurance premium will as at present, be scrutinized by the
Head of the Offices and sanctions accorded in so far as they are competent to do so;
otherwise the sanctions of will be accorded by the Heads of Departments themselves. The
Heads of Department will also scrutinize and sanction the advances for special reasons.
Actual payment will be made by the Heads of Offices where the Class IV servants are
actually serving on the sanctions issued by themselves or by the Heads of Departments, as
the case may be.
5. Where Life Insurance Policies are financed from General Provident Fund the Head of the
Office should require the subscriber to produce premium receipts in order to satisfy himself
that the amount withdrawn from the Fund for payment of premium has been utilized for that
purpose. The Head of Office should scrutinize the receipts and made necessary endorsements
on them to the effect that no0 abatement of Income Tax will be admissible. A policy will be
reassigned on its maturity or earlier on the death of the subscriber or otherwise as provided in
Rules 22, 23 of the Bombay General Provident Fund Rules and handed over to the subscriber
or the claimant entitled to receive it.
6. The Heads of Offices will also maintain the General Index Register of General Provident
Fund Accounts in Form No. III. The Stock Register of policies financed from General
Provident Fund will also be maintained by them in Form No. V.
7. In any Class IV servant is transferred from one office to another his account will be
transferred along with the last pay certificate to the new Head of Office with a statement
showing the opening balance at the beginning of the year, deduction and withdrawals
during the various months and the closing balance on the date of transfer. A copy of the
statement in duplicate should also be furnished by him to the Head of the Department for
noting and onward transmission of one copy to the Accountant General, Maharashtra
State, Bombay/Nagpur. A copy of the subscriber's ledger account together with his
nomination form in original and the insurance policy or policies (if any) should also be
forwarded to the new Head of Office. Any sum withdrawn under the fund rules and
which remains to be recovered should also be communicated to the new Head of Office.
8. Each Drawing Officer should send every month to this Head of Department the total of
debits and credits under the following columns in Form IV -
(i) Credit on account of subscription.
(ii) Credit on account of refund of advance.
(iii) Total credits.
(iv) Debits on account of withdrawals.
From the information received from the Head of Offices under him the Head of the
Department should maintain a register in Form IX for collecting the totals in respect of
each month for communication to the Accountant General, Maharashtra State,
Bombay/Nagpur, quarterly. A Head of Department may also have offices in more than
one Audit Circle. It is therefore, necessary that the registers and statements to be
maintained by him should be according to the audit circles.
9. Each Head of Department should intimate quarterly in Form X the total credits and
debits for each month to the Accountant General, Maharashtra State, Bombay/Nagpur,
showing the figures for each Head of Office under him to enable the figures appearing in
r3ecpect of credits and debits in the broadsheet maintained in the Audit Office to be
agreed with the corresponding figures intimated by the Heads of Departments. The
Heads of Departments should also furnish to the concerned Audit Office an annual
statement in Form XI showing the total credits and debits during the year and the total
balance at the close of the year and get these confirmed by the Audit Officer. At the time
of sending the annual statement to the Accountant General, Maharashtra State,
Bombay/Nagpur a certificate should be furnished by the Head of Department to the
effect that the balance shown in the annual statement agrees with the aggregate of
balances arrived at after squaring of broadsheets maintained by various disbursing
officers and that the balances in the individual accounts have been communicated to the
subscribers.
10. Interest for each year will be calculated with the help of ready reckoners by the Heads of
Offices and entered in the ledger accounts as well as in the Broadsheet. The statement in
Form XIII of interest thus credited will then be forwarded to the Head of Department
who will consolidate the statements received from all the Drawing Officers under his
control and send the consolidated statement in Form XIV to the Audit Office where the
necessary transfer entry will be prepared for incorporation in the accounts. The
statement of interest which is required to be furnished by the Head of Department to the
Accountant General, Maharashtra State, Bombay/Senior Deputy Accountant General,
Maharashtra State, Nagpur, should also show the figures ‘ Head of Office wise'.
11. At the end of each year the Head of Office will prepare statements in Form VII showing
the balance at the credit of the subscribers and forward the same to the individual
subscribers for acceptance of their balances.
12. Final Payments - The Provident Fund money at the credit of the subscriber becomes
payable on the fulfillment of the provisions of Rules 28, 29 & 30 of the Bombay General
Provident Fund Rules. The amounts become payable when a Government servant retires
or when he proceeds on leave preparatory to retirement or when he dies. As soon as such
an event occurs the Head of the Office should proceed to obtain an application
containing the requisite information in Form VIII-A or B. The accounts of the subscriber
should be thoroughly checked, particular care being taken of any temporary advances
and any other final withdrawals, etc., taken during the last one year. Care should also be
taken to ensure that no objection raised by audit during local inspection in respect of
subscriber remains unsettled. The account should be scrutinized by the Heads of
Officers, generally as a whole, and in particular all the entries on debits, credits and
interest made in the last three years before the year in which the payment is to be made,
should be carefully checked. After verification in the manner indicated above, the
account should be brought up-to-date allowing interest upto the end of the month
preceding that in which the payment is made or upto the end of the 6th month after the
month in which such amount becomes payable whichever of these periods be less under
Rule 13(4) of the Provident Fund Rules and the amount should be paid to the subscriber,
if alive. Where the subscriber is not alive and a valid nomination subsists the payment
should be made to the nominee or nominees. Where the subscriber is not alive and no
valid nomination also subsists payment should be made to the family members/other
claimants who may be eligible to receive payment under Rule 30 of the Bombay General
Provident Fund Rules. In case the subscriber was financing an insurance policy from this
General Provident Fund, steps should simultaneously be taken under rules 22 and 23 to
reassign it and return it to the subscriber.
13. (a) When a Class IV employee is promoted to a post in Class III and the Head of the
Office (Drawing Officer) is in a position to certify that these are reasonable prospects of
the employee continuing in the Class III for at least one year, the balance in the General
Provident Fund Accounts of the subscriber should be transferred to the Accountant
General, Maharashtra State, Bombay/Nagpur immediately, who will then commence
maintaining these accounts in his office.
(b) In cases there it is not possible to certify to the above effect, the General Provident
Fund Account of such persons during the period of one year will have to be treated as if
it relates to Class IV Government servants and maintained by the Head of Office and
should be transferred to the Accountant General, Maharashtra State, Bombay/Nagpur,
after the employee has rendered one year's continuous service in Class III post.
Consequently, during this period, whether the pay of the subscriber is drawn on a
separate bill or is drawn along with other class III employees, the General Provident
Fund deductions of such subscribers may be classified as adjustable under the head "S-
unfunded Debt-State Provident Fund-General Provident Fund of Class IV servants".
(c) In both the cases, only a certificate of deduction should be attached with the pay bill
and the schedule retained by the Head of Office (Drawing Officer) for posting the
Ledger Accounts in his office.
14. These instructions should not be treated as exhaustive and drawing officers should make
themselves familiar with the Bombay General Provident Fund Rules for the correct
maintenance of the accounts.
If a clarification is required in respect of any point of doubt, or any difficulties arise in
the course of maintenance of accounts by the Heads of Offices they should contact the
Accountant General, Maharashtra State, Bombay, Nagpur, for guidance.
15. The Provident Fund accounts maintained by Heads of Offices will be checked cent per
cent by audit during the local inspections of the offices.
PROCEDURE REGARDING HIRE OF ACCOMMODATION IN PRIVATE

BUILDING FOR OFFICE/STORE ETC., AND PAYMENT OF RENT THEREOF.
The Departmental Officers have to hire sometimes accommodation in private building for
their office/store etc. before hiring such accommodation, the officer should first obtain a
certificate from the Executive Engineer of the district regarding non-availability of
Government accommodation for the purpose for which it is being hired and a written consent
from the owner of the building to the effect that he is willing to accept the rent that may be
fixed for the building by the Executive Engineer of the district. Thereafter the rent of the
building should be got certified from the Executive Engineer and necessary proposals for
hire of the building submitted to the competent authority along with the two certificates of
the Executive Engineer and written consent of the owner mentioned above. If all these
conditions are fulfilled and in case of urgency, the possession of the building may be taken
and payment of 75 % of the proposed rent made to the owner of the building in anticipation
of sanction of the competent authority to the hire of the building.
The charges on account if rent for hired accommodation being fixed must be drawn on
payable detailed contingent bills and register of the accommodation/buildings taken on hire
maintained to watch the payments on account of rent of such buildings. The payments of rent
hired buildings should be made regularly and the sanction of the competent authority quoted
on the bills in which the charges on account of rent are drawn.
Certificates of reasonableness of rent of hired buildings upto a limit of Rs. 25 p.m. can
however be issued by the Heads of Office at District level.
BRIEF INSTRUCTIONS TO SUBORDINATE STAFF OF THE DEPARTMENT

(OTHERS THAN DRAWING OFFICERS) REGARDING HANDLING OF CASH AND
STORES.
Some subordinates of the Department receive amounts on account of pay and allowances of
themselves and their subordinates for disbursement, from their concerned drawing officers.
They also receive material like implements, manures, fertilizers and seeds for giving on hire
or sale etc. Such subordinates should maintain a cash book in the regular form and enter
therein all the transactions regarding receipt and disbursement of pay and allowances, hire
charges and sale proceeds of seeds, fertilizers. The detailed instructions regarding
maintenance of cash book and remittance of sale proceeds etc. should be followed by them
even though they themselves are not regular drawing officers. They should send original
vouchers regarding disbursement of pay and allowances to their drawing officer, maintaining
true copies thereof for record. They should also issue regular receipts in printed form for all
amounts received by them on account of sale proceeds of seed, fertilizers and hire charges of
implements. They should maintain regular stock accounts in the prescribed forms of all such
material and furnish periodical returns about stocks and sales of the material, together with
details of credit of the amounts realized, as may be prescribed from time to time. Such
subordinates are fully responsible for the proper custody of such material in their charge and
accounts thereof.
INSTRUCTIONS REGARDING FILLING IN OF CERVICE BOOKS OF THE NON-

GAZETTED ESTABLISHMENT -
The following instructions for making entries in the service books are issued for guidance
Column 1 - In addition to the name of appointment, the scale of pay attached to the post of
appointment should invariably be recorded. This facilitates the determining of the date of
increment, fixation of officiating pay etc.
Column 2 - The Information to be recorded in this column is whether the appointment is

substantive or officiating and whether the post held in permanent or temporary. A temporary
post can be held either substantively or in an officiating capacity, and in the orders of
appointment of promotion it should clearly be stated whether the appointment or promotion
is in an officiating or substantive capacity. The entries "Temporary" or "Permanent" do not
convey the desired information. All appointments or promotions should be considered as
officiating and so recorded in the service book unless mention is made to the contrary in the
order.
Column 3 - Time scale of pay attached to the substantive post should also be entered in this
column.
Column 4 - The substantive appointment may be to a permanent or temporary post and the
pay actually drawn should be shown in this column.
Column 5 - The pay to be shown here is the additional pay i.e. over and above the
substantive pay. The additional pay is the difference between the pay admissible to a
Government servant in a post to which he is appointed in an officiating capacity and the
substantive pay in a permanent post. In all other cases in which no permanent post is held
substantively by a Government servant, the whole of the Officiating pay should be shown in
this column.
Column 6 - In this column are to be shown special pay bad climate allowance, etc. These
should not be shown in any other column.
3. No new entries in columns 1-7 should be made unless column 8-12 have been duly
filed in.
4. Joining time taken should be noted in red ink between entries pertaining to the old and
new posts. Omission to be so is likely to lead to the belief that there was break of
service.
5. Notes regarding leave taken should be made cross-wise in column 13, simultaneously
relevant entries in the leave accounts, if any, should be completed and attested by the
Head of Office.
6. Remarks to be entered in column 13 should be accommodated in that column only.
Certificates regarding the verification of service should also be recorded in this column
as briefly as possible or only in the space provided for the purpose in the new form of
service book. While recording the certificate it should be seen that similar certificate in
respect of the immediately preceding period or periods is already recorded.
7. General remarks - before signing the certificate of verification of service, an opportunity
should be taken to see whether the quinquennial renewal or reattestation of entries
regarding name, date of birth, personal marks of identification etc. is required to be
done, and to review the entries in the various column of the Service Book in order to see
whether they are complete in all respects so far as the events then known are concerned.
Duplicate copies of the Service Books should be prepared and the entries therein
attested as "True Copy" by the Head of Office and these should also be kept up-to-date
from time to time and given to the Government Servants concerned for custody who
should also verify that the entries therein are correct and up-to-date.
Certificates regarding physical fitness for Government service verification of

antecedents, availment of leave travel concessions from time to time should be recorded
in the Service Books under proper attestations.
PART II (FARM ACCOUNTS)
GENERAL PRINCIPLES
There is a large number of farms in the Department. Some of these farms have got separate
drawing officers, who this look after only farming operations, where the officers in charge of
the farms have not only to look after the farming operations of the farms but have also to
attend to other accounts work of their Institutions.
SPECIAL ACCOUNT FORMS USED ON FARMS
(1) FORM OF DELIVERY OF FARM PRODUCE BY AGRICULTURAL

ASSISTANT/SUPERVISOR TO STOPREKEEPER -
All material produced on the farm should be handed over to the Store Keeper by the
concerned Agricultural Assistant/Supervisor with this memo invariably. These should
be prepared in triplicate by using carbon papers and the material handed over to the
Storekeeper with 2 copies, the 3rd copy being retained as Office Copy. The Storekeeper
should acknowledge the receipt of the material on one copy and return the same to the
Agricultural Assistant/Supervisor concerned who should file them separately. These
delivery memoranda may be numbered serially and preferably maintained in book form
like receipt books. The delivery memoranda should be prepared for the material handed
over to the Storekeeper as and when the material is handed over and not periodically.
The Agricultural Assistant/ Supervisor in charge of the production and the storekeeper
should be different persons. In other words the work of delivery of material produced
on farms and receipt of the material in stores should not be entrusted to one and the
same person. The Officer/person in charge of the farm should at the end of month
compare these memoranda with the entries in the store journal and attest them.
(2) STORE MATERIAL ORDER BOOK -
All orders for material to be purchased for the farm should be on this form as far as
possible. Every order must be signed by the Farm Superintendent or the Competent
Officer in charge of the farm.
(3) STORE JOURNAL -

This is by far the most important book of store accounts on the farm. It is a sort of
cash book for all the transactions of Stores occurring on a farm. In this book should be
entered all consumable material like seed, chemicals, fertilizers, manures, grains and
other farm product etc. received by purchase or produced on farm or received from
other sources and issued or distributed or sold etc. from day to day. The entries in this
book should be checked and attested daily by the officer incharge of the farm like those
in the cash book. The store journal should also be completely checked by the
Departmental Auditors at the time of audit with the original vouchers of receipts and
issues and also with the entries in the Store Ledger. The entries of items of Dead stock
articles, farm implements and machinery etc. which are of permanent nature should not
be taken into the Store Journal, but may be taken direct into the Dead Stock Register
etc.
(4) STORE LEDGER -

In this should be opened accounts for each articles separately. It is the duty of the
Superintendent/Officer in charge of the farm to see that all produce etc. received or
produced and all store consumed each day are recorded in the journal and posted to the
appropriate accounts in the ledger. The accounts in the ledger should be only in
quantities or weights. Values should be shown in the journal against the quantities sold
and which are billed for.
An inventory of the stock and stores in hand should be taken at least once a year by
some responsible officer unconnected with the stores department and actual stocks in
hand compared with the balances shown in the store-ledger. Deficiencies, if any,
should be report3ed to the Director of Agriculture through proper channel so that
action can be taken to regularize the deficiencies. The departmental auditors should
also verify at least 25% of the dead-stock at the time of audit.
(5) DAILY RATION REGISTER -

This form should be used to record the food stuff and fodder fed to the work and
dairy cattle. The standard or the quantities of different items fixed periodically for
feeding the animals should be indicated on the top of the form. The monthly
consumption as per the register should be transferred to the store journal and ledger at
the end of each month.
(6) POWER PLANT REGISTER -

This form should be used to record issues of oil etc. required for running of power
machinery. As in the case of Daily Ration Register, the total quantities issued in a
month should be recorded in the store journal and store ledger at the end of each month.
(7) DAY RECORD BOOK -

This book should be used to record issues of materials for oil engines. Explanation
for any abnormal variations in consumption should be recorded in detail in the ol.
"Remarks" of this form.
(8) YIELD BOOK -

This register should be used to record the crop yields. The yields should be entered
into this register immediately after harvesting, the exact condition of the yield being
described in the relevant columns of the form but the yield should not be allowed to
remain unaccounted for in any book.
(9) PLOT HISTORY BOOK -

This is an important record for experimental purpose as it is desirable to know the
history of certain plots and the data in this form should therefore be carefully and
correctly filled in and the record kept up-to-date.
(10) MUSTER ROLL-MONTHLY AND WEEKLY -
These need no comments but the entries in the muster roll should be filled in daily,
regularly and duly attested and muster rolls closed weekly or monthly as the case may
be certificates regarding engagement of the labourers and payments made to the
labourers should be invariably recorded by the officer engaging the labourers and
making the payments. The payments to the labourers should be duly supported by their
acquittance, the thumb impressions of illiterate labourers being attested by the paying
officer or by other labourers who can do it. The total number of labour engaged on any
day as per the muster roll should invariably tally with that shown in daily labour sheet.
(11) DAILY LABOUR SHEET -

This gives a consolidated picture of labourers engaged on a farm on any day and
should be carefully maintained. The daily totals must agree with the daily totals as per
weekly muster rolls. These totals should be checked and initialed by a responsible
officer of the farm after verification of the details of work given in the daily labour
sheets. The purpose for which the labourers are engaged and work turned out by them
should be indicated in brief in the daily labour sheet to verify the justification for
employment of the labourers.
(12) ACCOMPANIMENT TO THE WEEKLY FARM REPORT -

The following certificates should be given with the weekly report.
Supplement to the weekly report of the farm for the week ending 199 .
Certified
(1) That the farm dead-stock, including implements, hand tools, fence and gates, etc., is
in good condition with the following exceptions -
(2) That there are no outstanding unpaid bills (both payable and receivable with the
following exceptions -
(3) That the farm account books including the journal and ledger are written up-to-date.
(4) That the daily labour sheets are up-to-date and the cultivation sheets are written up
within one week of the date of this report.
(5) That the registers including dead-stock, stores, fodder, engine, are written up-to-
date.
(6) That the record of credit sales is complete.
Date Designation.
(13) Cultivation sheets - These are prepared for each plot of separate piece of work from
data recorded in the daily labour sheet. These contain valuable information from the
point of view of ascertaining the costs of cultivation of different crops and should
therefore be carefully maintained.
(14) Meteorological Register - This form requires no explanation.
(15) Register of Buildings - In this form should be recorded the description of the
buildings, their date of construction, initial cost and the annual depreciation of
constructions. This is permanent record and should therefore be maintained carefully.
(15-A) Register of Lands - Register of all lands in possession of the each institution should
be maintained in the prescribed form.
(16) Dead-stock Register - All dead stock articles the farm should be entered in this
register. A page or pages should be set apart for each kind of articles so that the
checking of the stock of different article is facilitated.
Detailed remarks regarding the maintenance of this register are given elsewhere also.
(17) Register of Livestock - This form is clear by itself.
(18) Livestock account book - This register is required for Diaries and Farms. It shows the
day to day increase or decrease of the herd.
(19) Bull Service Register - This does not require explanation.
(20) Milk Yield Register - This is used to record the yields of milk of each animal.
(21) Registered of separated milk, cream, butter, ghee, etc.
(22) Register of receipts and disposal of milk.
(23) Daily report of the production and disposal of daily products.
(24) Dairy Daily Accounts Book.
(25) Dairy Customers Register.
(26) Dairy Customers Accounts Register - These register are clear. The remarks made
against Store Journal and Store Ledger apply to these registers also.
(27) Store Issue Order Book - It is essential that issues of materials from stores should be
made under written orders of the Superintendent or the Officer incharge. This form
would be found convenient for this purpose.
(28) Statement of Monthly Receipts - There are two forms of this statement - one in which
the total amounts realized and credited against the prescribed budget head is reported
and the other form provides for details of sales made at the farm.
(29) Statement showing details of receipts etc. during the month of
(30) Monthly Statement of Expenditure - Detailed instructions regarding preparation of

monthly statement of expenditure are given elsewhere.
(31) Statement showing the expenditure under heads subordinate to a Primary Unit. This
is to be submitted to the Departmental/Controlling Officer every month.
(32) Annual Valuation Statement - The form is convenient and clear.
(33) Statement showing the balance, out turn and disposal at - This is to be submitted
annually to the controlling officers. Specimens of all these forms are given separately.
The form of receipts for payment to Government which is essential for farm offices is
included in other forms which are concerned to all offices.
In all the cases both the supplying and receiving officers should keep an account of
the material.
When the supplying officer incurs expenditure upto Rs. 50 for supplying material to
another officer, he should meet the expenditure from his own grants.
When the value of the material purchased and supplied exceeds Rs. 50 the supplying
officer should obtain invoice from the party and forward it to the officer receiving the
material for direct payment.

The officer receiving the supplies or services free of cost from another officer should
surrender corresponding grants provided for by him and kept at his disposal and inform
about it to his controlling officer and the Department so that the same can be utilized
by the Department for the other officer in case of necessity.
ORDERS REGARDING KEEPING OF PRIVATE MILCH ANIMALS ON

GOVERNMENT FARMS -
1. The Superintendent of a Farm is allowed to keep one milch cow or buffalo.

2. The Superintendents are required to make their own arrangements for fodder and
foodstuffs for the animals maintained by them, but they can indent for the supply of
fodder and foodstuffs on the farm store at the prevailing market rates. This supply
should be given if there is sufficient stock on the farm; otherwise the owners of animals
are required to make their own arrangements.
3. Necessary arrangements for the private animals should be provided by the owners
themselves at their own cost, and they are not allowed to keep the animals in the farm
cattle byre. No extra fees are to be paid as the animals are not kept in farm cattle byres.
ORDERS REGARDING SANCTION FOR THE ACCEPTANCE OF LIVESTOCK

ON ANY OF THE DEPARTMENTAL INSTITUTIONS AS BOARDERS -
No livestock owned by private person is to be accepted on any Departmental Institution

without the written permission of the controlling officer and every such sanction should be
reported by the controlling officer to the Director of Agriculture with full reasons.

INSTRUCTIONS REGARDING THE USE OF VALUATION CHART
The graph or chart is intended to ensure a uniform method of working out appreciation and
depreciation in the value of livestock on the Government Farms.
The prices used in the Graph in the left hand column should be read in percentages. There
is considerable difference in the market value of cattle in the different districts. The value at
birth and the tope price are indicated below the graph in respect of each breed of cattle and
these figures will be taken as the starting and ending points in each case. Thus the animals on
the farms will, each year, appreciate or depreciate according to the percentages given in the
graph. This will then be the value of an average animal. Over and above this, we should take
into consideration milk yield over the average as further appreciation and physical defects as
further depreciation.
Appreciation or depreciation in the value of livestock will be calculated as under -
1. Valuation of milk yield in the Graph may be applied to the average annual yield of a
particular herd. We shall take, as an example, the average yield of the herd is 2,5000
lbs; Graph value will be applied to all animals yielding this quantity, 10% increase of
value will be added. Thus an animal yielding 5000 lbs. in this herd will be valued at
50% more than the average price.
2. Any animal yielding less than 2500 lbs. will be depreciated at the rate of 10%, for
every 500 lbs. below the standard. An animal giving 2850 lbs. will be taken to be an
animal in the 2500 lbs. class, so no fraction of the 10% will be necessary. Similarly,
certain defects, injuries etc. bring down the value of his tail, although otherwise a
good animal, will never bring its full value in the market.
3. To meet such defects, the following depreciation over and above that shown in the
graph will be applied when valuing cattle. It may be argued that such animals will not
be kept but this is not the case. A perfectly good and valuable milking cow losing one
-quarter or even two quarters of its udder may be useful breeding animal.
The following depreciations are suggested -

percent
Cows - dairy breeds
Loss of one teat or a quarter of udder 50
Loss of two teats or a quarter of udder 75
Loss of one horn, injury to tail, eye, leg or any
other bodily defect not 50
injuring utility.
Abortion , 1st time 25
nd
Abortion, 2 time 75
Cows not holding service within 9 months going dry 75
Draught breeds
Udder loss of one teat or one quarter of udder 25
Udder loss of two teats or two quarters of udder 50
Loss of horn and other injuries as for dairy breeds 50
Abortions to be treated and for dairy breeds 25 & 75
Injury to leg 75
Neck gall 50
Injury to horn, tail or eye or any other bodily defect not injuring utility 50
Similarly with breeding bulls.
INSTRUCTIONS REGARDING CALCULATION OF BOOK VALUE OF
LIVESTOCK -

A number of queries are made regarding the method of calculating the book value of the
farm bred and other animals (cattle) from the different sections and offices of the Department.
The difficulty is mostly in connection with the interpretation of the values from the graph
given in this respect. The tables giving the book value of animals at various ages are
prepared for ready reference and use of the officers in the Department.
The values of the animals of different categories and ages can be read directly from the
chart by referring to the appropriate columns. The following suggestions may also be
followed.
In addition to the value arrived at, from the tables, which are based on the graph, it will be
necessary to take into consideration the instructions as (1) and (2) on earlier page of this note,
and calculated values based on performance of the individual animals (as compared to the
average performance of the herd) and the injuries, defects, etc. of the different categories.
The purchased animals will not appreciate in book values, as full value has been paid in
acquiring the animals and the institution will be spending on maintaining these throughout
the year. However, after ascertaining the age at which the value would start depreciating it
will be necessary to calculate the depreciated book value based on the values given for
different categories of the Livestock. For theoretical purposes values for the purchased
bullock are included in the table. This will enable one to understand how the calculated
maximum book value would start depreciating after the bullock has reached the age of 120
months.
Since book values are not based on market values of livestock, which is often changing, it
is necessary to sell animals by public auction, if any are required to be disposed off. In no
circumstances animals should be sold at book value, without ascertaining its offered price in
a public auction.
PART III (ADVANCES ACCOUNTS)
DEFINITIONS
Double Entry Book-Keeping - This system of book-keeping provides for the division of
transactions according to their particular effects on business and on the parties with whom
business is transacted.
Debtor - One who receives is called the debtor and is debited with the value received.
Creditor - One who gives is terms as creditor and is credited with the value given.
Illustration of the above terms - A bullock is sold. The two accounts affected are cash
account and livestock account.
Cash book :- Is a book in which receipts and payments are recorded. It is a ledger account
kept separate from the ledger for convenience. Receipts are entered on the debit side and
payments on the credit side.
Ledger :- Is a book of accounts which are classified under appropriate headings and which
are divided as under:-
(a) Personal accounts recording transactions with persons;
(b) Impersonal accounts sub-divided into;

(1) Real accounts recording dealings in tangible property;
(2) Nominal accounts recording expenses, profits and losses or gains and expenses.
Postings from the cash book are entered in the ledger accounts on the opposite sides to that
on which they appear in cash book.
Trial balance:- Is a statement of balances contained in the ledger which is extracted to

prove the arithmetical accuracy or otherwise of the double entry record.
Trading account:- Is an account which shows the result of the buying and selling of goods.
This account is debited with the opening stock of the purchases and the incidental charges
thereon and is credited with sales and the closing stock. The balance of the account
represents gross profit or gross loss.
Profit and loss account:- shows the net profit or loss resulting from trading. This account
is credited with the gross profit from the trading account and debited with all trade expenses
and losses.
Balance sheet:- Is a statement of assets and liabilities and Capital prepared by extracting the
balance in the books after the trading and profit and loss accounts are compiled.
Assets:- Is the term applied to property owned by a trader. These appear on the right hand
side of balance sheet.
Liabilities:- Are sums due to other parties. These appear on the left hand side of the
balance sheet.
Capital:- Is the excess of assets over liabilities.
Sundries:- Denote more than one account. The word is generally employed when posting
an amount, made up of more than one item.

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HAND BOOK OF ACCOUNTS FOR THE DEPARTMENT OF AGRICULTURE

Abstract Bill -- -- A bill for contingent expenditure

Advice -- -- A written communication wherein one

Ante-date -- -- To date earlier than the real date.

Audit -- -- To examine accounts by reference to

Balance -- -- The difference between the sides of an

Cash Book -- -- This is a book in which all amounts

Cheque -- -- An order on a particular bank to pay a

C.I.F. -- -- Cost, insurance and freight. This is used

Commission -- -- A charge, usually a percentage made

Contract Contingencies -- -- Lump sums fixed by Government for a

Contingencies -- -- Amount allotted to an office to cover

Countersigned Contingencies -- Includes charges which are controlled

Custom duty -- -- Taxes charged by Government upon

Demurrage -- -- A charge by Railway Company for

Depreciation -- -- The falling-off in value of machinery,

Detailed Contingent Bill -- -- A bill setting forth the details of either

Detailed Head -- -- Sub-Divisions of a primary unit under a

Disbursing Officer -- -- An officer who can draw money either

Discount -- -- An amount deducted from a sum

Draft -- -- An order drawn by one party on

Duty -- -- Charges made by Government on

E.E. -- -- Errors excepted. This is used on bills or

E. & O.E. -- -- Errors & omissions excepted. This is

Excise duty -- -- An Inland Revenue tax on certain

Freight -- -- Charges made for carrying goods.

Head of Office -- -- An officer of Government who is

Insurance -- -- A contract by which insurance offices agree to

Interest -- -- A charge made by the lender of money on

Investment -- -- The amount of money laid out on

Lessee -- -- One who takes lease of property from

Loan -- -- Something lent, particularly a sum of

Major Head -- -- A main unit of classification of revenue

Minor Head -- -- A sub-division of a major head.

Net -- -- The amount remaining after all

Non voted Expenditure -- Expenditure which is not subject to the

Order -- -- A request from one to another to

Outstanding Account -- -- Debts not yet collected or paid.

Overdraw -- -- To sign cheque for a greater amount

Overdue -- -- Remaining unpaid after the agreed

Voted Expenditure -- -- Expenditure which is subject to the

Wharfage -- -- Fees for use of wharf.

Wholesale -- -- Sale in large quantities.

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Transactions on account of pay and allowances of gazette Government Servants The

The principal items of payment are as under -

PERMANENT ADVANCE - This advance is granted to Government Officers to meet

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ACKNOWLEDGEMENT OF THE PERMANENT ADVANCE - An acknowledgement

SANCTION OF PERMANENT ADVANCE - The Director of Agriculture and the

AMOUNT OF TRANSACTIONS FROM PERMANENT ADVANCE - The detailed

INSPECTION, ATTESTATION OF THE TRANSACTIONS IN, AND CLOSING OF

RECOUPMENT AND USE OF PERMANENT ADVANCE - The permanent advance

BILL FOR TRAVELLING AND OTHER ALLOWANCES - The travelling allowance

CONTINGENCIES AND CONTINGENT BILLS - The classification of contingencies

SALE PROCEEDS AND OTHER MONIES ON ACCOUNT OF RECEIPTS OF

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REGISTER OF PAYABLE D.C. BILLS - Countersigning Officers should in addition

REMITTANCES OF MONEY TO SUPPLIERS ETC. - Remittances of moneys to

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DIFFERENT TYPES OF ADVANCES - The following different types of advances are

Instructions regarding booking of trunk calls are given below -

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(i) Total mileage/kilometers run during the month.