GENERAL PRINCIPLES - Shivaji University

1234567890123456789012345678901212345678901234567890123456789012123456789012345678901234567890121234567890123456789012345678901
1234567890123456789012345678901212345678901234567890123456789012123456789012345678901234567890121234567890123456789012345678901
1234567890123456789012345678901212345678901234567890123456789012123456789012345678901234567890121234567890123456789012345678901
1234567890123456789012345678901212345678901234567890123456789012123456789012345678901234567890121234567890123456789012345678901
3.30 The Superintendent/Asstt. Superintendent shall ensure that all counterfoils together
with the cheques signed or unsigned are returned to him before the close of the
day. He shall be personally responsible for the safe custody of all cheques
including the unused forms.
Drawal of Cheques
3.31 As soon as the claims are passed for payment by Internal Audit Section, they will
be sent to the Cheque Section which will put thereon the date of their receipt in
the Section. The Superintendent will then arrange them in the following order and
ensure that payment is made with utmost promptness:
(a)
(b)
(c)
Immediate Payments: Bills for service & other charges received, like telephone,
electricity, L.I.C. Govt. Departments, bills for Internal Fund transfers and such
other claims as may be marked by the authorities as Immediate Payments.
Priority Payments : Bills for Advance, Provident Fund Loans and refunds,
over-time payments and such other claims as may be marked by the authorities
as priority payments.
All other bills shall be drawn in the order in which they are received in the
Cheque Section.
3.32 All cheques shall as far as possible be typed through computer system, so as to
avoid any attempt for alterations therein.
3.33 All Cheques will bear the inscription “Under Rs…. showing the nearest higher
complete rupees for which the cheque is made payable. No abbreviations such as
“Eleven Hundred” for “One Thousand One Hundred” shall be used.
3.34 All third party cheques shall be crossed and marked ‘A/c. payee only’. Use of
order cheque books shall be restricted to the cheques to be issued in favour of
Govt. Colleges/ Institutions, Inter Fund transfer, Advances and drawal of cash. In
all other cases, the cheques issued even from the order series shall be crossed
and marked ‘A/c payee only’.
3.35 While drawing the cheques, it shall be ensured:
(a)
(b)
(c)
(d)
that the cheques are drawn from proper funds:
that payment of two or more bills of the same party to be made from the
same fund is drawn by one cheque:
that all claims falling under one and the same head of account are grouped
together and drawn in that order:
that the payee’s name is correctly spelt:
30
1234567890123456789012345678901212345678901234567890123456789012123456789012345678901234567890121234567890123456789012345678901