GENERAL PRINCIPLES - Shivaji University

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(k)
(l)
that the cash balances as entered in the Cash Book are physically verified
by him and in case any difference is found, the same shall be brought to the
notice of the Superintendent on the same day;
that at the close of the day the cash box after verification of the cash balance
therein is handed over to the Superintendent along with the key of the box.
3.48 The cashier shall be held responsible for any irregularity noticed in making the
payment such as improper receipt of the payee, payment to a wrong person, over
payment etc.
Payment of Government and Other Dues
3.49 The Superintendent of concerned billing sections shall be responsible for ensuring
that all amounts payable into the Government treasury like Income Tax, C.D.S.,
E.S.I.C’s contribution, Insurance premia, amount deducted from the contractors
bills etc. are paid within the time prescribed under the relevant Acts.
3.50 Receipts in respect of cash payments shall invariably be obtained at the time of
payment on the bills themselves. In case receipt is obtained on a separate paper,
the same shall be attached with the voucher immediately.
3.51 Receipts in respect of payments made by cheques shall be properly checked and
scrutinized. They will then be attached on the relevant vouchers by a peon under
the supervision of the clerk/Superintendent who will subsequently go through the
voucher files and note down in a separate register the details of the receipts
missing so as to enable him to take a follow up action. The register shall be
submitted to the Asstt. Registrar every month.
3.52 Receipts in respect of salary payments shall be obtained on the acquittance roll
itself. When the amount is paid to a person other than the payee, the payee’s
receipt together with the letter of authority and the agent’s receipt shall be pasted
in the roll against the payee’s name. In case of payments made through bank
accounts, the payee’s stamped receipt shall also be obtained in addition to the
acknowledgement received from the bank and pasted on the acquittance roll.
Pay and Allowances of Office Staff
3.53 The Superintendent shall arrange to deposit the cheques of pay and allowances
of the office staff for crediting the amounts in the respective accounts on the due
dates. When payment is made in cash, acquittance of the payees shall be
obtained with a revenue stamp where the gross amount exceeds Rs.5000/-.
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