Every Collector shall make a systematic inspection of the working the treasury
once a year with the object of ensuring that the procedure actually observed
at the treasury is in accordance with the rules and orders in all respects and
that the accounts and other records are properly maintained. The inspection
shall be carried out in accordance with the following instructions:-
(a) The strong – room should be first inspected, then the Treasurer’s
Branch and lastly the Accounts Branch.
(b) The cash balance should be verified if not already done in the
month preceding that in which the inspection is held.
(c) The following are some of the more important points to which
personal attention must be devoted at the inspection :-
(i) That arrangements connected with the strong-room for storage
and custody of treasure, stamps , opium, padlocks and keys and
other valuables are perfect and complete;
(ii) That cash, draft forms and cheque forms are handled strictly in
accordance with the rules
(iii) That the arrangements for the examination of money received
and of claims to be paid are satisfactory;
(iv) That the Treasurer and potdars have given adequate security
and that the former has in addition furnished a security bond in
proper form;
(v) That the Treasury Officer exercises a proper and adequate
check over the working of the treasury;
(vi) A general review of the various records, register, books of
reference, etc., should be undertaken to see whether the
detailed orders of competent authorities issued since the date of
last inspection relating to such matters as the issued of coins
and notes, remittances, custody of padlocks and keys, stamps and opium, and maintenance of accounts are readily available
for reference and have been properly maintained.
These points are not exhaustive and the collector has full discretion
to add other items according to local needs. Neither the
specification of these points nor the inspection carried out by an
officer of the Indian Audit and Accounts Department shall in any
way diminish the Collector’s personal must be made as
systematically and thoroughly as possible; it is open to the
inspecting officer to extend his personal scrutiny to points not
mentioned in this rule and which in his opinion require such
scrutiny.
Copies of inspection memorandum and orders passed thereon by the
Administrator shall be forwarded to the Accountant-General for information.
Course Purchase Query 