Introduction to Indian Government Accounts and Audit

Personnel

The personnel of a non Bank Treasury consists of (1) the Collector of Deputy Commissioner of the District; (2) the Treasury Officer, generally a Deputy Collector; (3) the Treasurer; and (4) the Accountant. As cash business of a Bank Treasury is conducted by the Reserve Bank, there is no Treasurer in Bank Treasuries.

The Collector or Deputy Commissioner of the District is in general charge of the treasury and is personally responsible for its general administration, for the correctness of its returns and the punctuality of their submission, and for the safe custody of the cash and other valuables it contains; but he takes no part in the daily routine of treasury business. The Treasury Officer is in immediate executive control of the treasury

Opening of the Treasury

The procedure of opening the treasury for the day is usually as follows:
Both the Treasury Officer and the Treasurer being present, the locks and
seals of the gates of the strong room are made over intact by the guard
and the room is opened, each official using his own key, and sufficient
cash and notes to meet the probable demands of the day are taken but,
made over to the Treasurer, and entered in his accounts. The strong room
is then again double locked. Issues from the strong room to meet further
demands during the day are similarly made. Opium is issued to the
Treasurer from the double lock as required, subject to the general rule that
the value of cash, notes and opium in the hands of the Treasurer at any
time shall not exceed his security.

Receipts

In the case receipts, the treasury checks the correctness of classification
and completeness of the challan. In cases where challan are counter signed by the departmental officers and the treasury does not handle cash
business of the Government, the departmental officer countersigning the
challans ensures the correctness of classification and completeness of the
challan and the depositor makes the remittances direct at the Bank. In
other cases where challan are not countersigned by the departmental
officer, the depositor gets the challan checked by the treasury and remits
the amount at the Bank or the treasury as the case may be. In certain
cases like those of payments on account of Sales Tax, etc. challans are
not required to be checked by the Treasury and the amounts are directory
received by the Banks from the depositors.