District Treasuries
1. There shall be a Central Treasury at such places as the Government
may direct after consultation with the Comptroller and Auditor General. If
moneys standing in the Government Account are, in any district so specified
not deposited in the Bank, the treasury of that district shall be divided into two
departments: a department of accounts under the charge of an Accountant
and a department of cash , stamps and opium under the charge of a
Treasury.
2. The treasury shall be under the general charge of the Collector who may
entrust the immediate executive control to a Treasury Officer subordinate to
him but may not divest himself of administrative control. The Collector shall be
responsible for the proper observance of the procedure prescribed by or
under these rules and for the punctual submission of all returns required from the treasury by the Government, the Comptroller and Auditor-General , the
Accountant –General and the Bank.
(3) The duty of verifying and certifying monthly cash balance, if any, in a
Central Treasury and of submitting the monthly accounts of such balance, in
such form and after such verification as the Comptroller and Auditor-General
may require, shall be undertaken by the Collector or by such other officer as
may be authorized by or under these rules to act in this behalf. It must be
performed by the Collector in person at least once in every period of six
months.
(4) When a new Collector is appointed to a district, he shall at once report
his appointment to the Accountant –General and shall certify to the
Accountant-General the amount of the cash balance and stamp and opium
stores, if any, which he has taken over. T
(5) No portion of the responsibility for the proper management and working
of treasuring shall devolve upon the officers of the Indian Audit and Audit and
accounts Department.
Sub-Treasuries
In the event of establishment of one or more sub-treasuries under a district
treasury, the arrangement for the administration thereof and for the proper
conduct of business therein shall be such as may be prescribed by the
Administrator after consultation with the Accountant-General. Where a Central
sub-treasury renders accounts to a district treasury under the control of a
State Government, the arrangements for the administration thereof and for the
proper conduct of business therein shall be such as may be settled by the Government after consultation with the Accountant –General and the State
Government concerned.
The daily accounts of receipts and payments of moneys at a sub-treasury
must be included in the accounts of the district treasury.
Other Collecting and Disbursing Offices
(1) Officers in charge of Military Treasure Chests and such offices of the
Posts and Telegraphs Department or of any other department of the
Government as are authorized to maintain separate departmental cash
balances outside the balances of the Government in the treasury or in the
Bank may, Subject to the provisions of these rules, perform all or any
prescribed part of the duties of a Treasury Officer in respect of claims against
the Government that may be presented to them for disbursement and in
respect of moneys that may be tendered to them for credit to the Government
Account.
(2) An Accountant-General may, subject to such conditions and limitations. If
any, as the Government may think fit to impose, perform all or any prescribed
part of the duties of a Treasury Officer in respect of claims against the
Government that may fail due for disbursement and moneys that may be
tendered for credit to the Government Account at the office or within the
jurisdiction of the said Accountant-General; provided that the performance by
the Accountant-General of such duties shall be subject to the consent of, and
such conditions as may be prescribed by, the Comptroller and Auditor General
Course Purchase Query 