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Malda Training Diary - Administrative Training Institute

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Page 43 of 43<br />

money, and the 50 tons of wheat given them for getting the road repaired by T.R. had<br />

vanished without the road being touched.<br />

Further, the allegations the DCIO had made to me vs. Hannan Choudhury were disproved<br />

from what I heard here. Tremendous in-fighting within themselves had given rise to such<br />

calumnies, but Kamaruzzaman had personally approved of Choudhury & told him to<br />

continue his work.<br />

In the Treasury I sat with the Dy. Accountant and learnt about compilation. Daily the<br />

accounts are checked as follows:-<br />

Payments (total of the following):-<br />

Gross Amount [includes Transfers]<br />

Reserve Bank Deposit<br />

Misclassifications (by Bank)<br />

Central Deposits.<br />

Net Receipts (total should equal payments):<br />

Central<br />

Provincial<br />

R.B Deposits<br />

Transfers<br />

I asked them a question which foxed them all. Now in the R.B register, if Receipts exceed<br />

Debits, the balance is classed not under Cash Account but under list of payments. If debits are<br />

more, then put in Cash Account. This is the system; but WHY ?<br />

Dinesh Chakraborty, the Treasurer after a while brought me the answer from Account Code<br />

Vol-2, Art. 52 (Daily closing of Accounts). Since the daily balance must be NIL, payments =<br />

receipts, hence if receipts exceed debit, the balance has to be shown under List of Payments<br />

to make the balance ‘nil’.<br />

Dinesh Babu is the nicest person I have met here-- very cool, ever smiling, perfectly<br />

courteous and with a very clear grasp of everything. He has taken up Treasurer’s job as it is<br />

least strenuous and he is due to retire.<br />

My pay slip has yet to arrive despite Mr. Banerjee’s having given the details to the concerned<br />

officer. Today the other members of the Audit party took the details from me & told me in<br />

the AG one must always go to the clerk concerned & not the head of department. They knew<br />

the person & would ensure I got the pay slip very soon.<br />

Lesson: always be on good terms with audit/accounts department!<br />

Note that though Treasury is supposed to compile daily accounts, they have to do this next<br />

day, backdating it, as the bank never sends their daily accounts in full that very day. This<br />

month Treasury is sending the 1 st to 10 th accounts only this week because numerous mistakes<br />

occurred in recording transfers, necessitating numerous erasures and corrections.<br />

Meeting with BDOs was a repetition of earlier instructions. However, we are falling short of<br />

wheat for TR—only 570 tons are available for 15 blocks. DM referred them to me as<br />

“Director-General of Evacuee Movement & Transport” when they wanted to know when<br />

their surplus ration would be lifted! It is fun to be wholly in charge of vehicles!<br />

15.2.1972<br />

Work done<br />

Treasury <strong>Training</strong><br />

Moulpur inspection<br />

DM’s meeting with Transport Operators<br />

Persons met<br />

Anil Roy: Hony Commandant, BSF, Home Guards, Civil Defence etc.

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