GENERAL PRINCIPLES - Shivaji University

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been recovered from the supplier’s bill. The order and bill number, the name of the
supplier and the Budget head shall be written on the reverse of the Railway
freight, Octroi and transport as those particulars are required to link the voucher
with the bills for goods received. No payment of advance of any kind shall be
made by the Head of Department/Section from Imprest Advance.
3.47 While making cash payments, the counter clerk shall ensure -
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
that the voucher is duly passed for payment,
that the payee is either identified by him personally or his identity established
by other means,
that in case of payment to be made to a person authorised to receive
payment, the person so authorised shall produce not only the payee’s authority
to receive the amount on his behalf but also the payee’s receipt duly signed
by him.
that in all cases the receipt of the person to whom the payment is made is
obtained even though he may be holding the payee’s receipt,
that any deduction noted on the vouchers are properly taken note of and duly
adjusted;
that where the payment is to be made on submission of the receipt issued by
the office, such a receipt is obtained before making the payment,
that a rubber stamp bearing the words paid and date is put on all paid
vouchers which shall be securely preserved till they are handed over to the
Internal Audit Section at the close of the day.
that in the case of payments to blind candidates, an attestation of some
known person is obtained and that in the case of payments to illiterate
persons, their thumb impressions shall bear proper attestation/certification.
that whenever payments are made in cash, the party is requested to state in
his own handwriting that the amount is received by him in cash with the date
on which it is received. If the bills are, however, already receipted in advance
but are paid in cash, the party shall be, requested to put his second signature
(not on a revenue stamp) stating that the amount is received by him in cash
together with the date on which it is received;
that the statements of payments made along with the vouchers in support
thereof and cash tally register duly completed and signed by him is handed
over to the Superintendent at the end of the day for checking;
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