GOVERNMENT OF MADHYA PRADESH ... - Mptreasury.org

Bill Transit Register T.C.S. 1
Register of cheques T.C.S. 14
Received from Treasury
Register of undisbursed allowances M.P.T.C. 31A
Cash book M.P.T.C. 5
Acquittance Roll M.P.T.C. 31
(E) Reports :-
• List of bills presented in the Treasury
• List of Cheque received/ Encashed.
• List of bills in Objection
• List of bills pending in the Treasury.
II Expenditure :-
• All expenditure must be entered in the cash book.
• The following principles must be followed before incurring any
expenditure:
a) That money must not be withdrawn from the Treasury unless
it is required for immediate payment.
b) That there is provision of funds for expenditure duly
authorised by competent authority.
c) That the expenditure is in accordance with the sanction
properly accorded and is incurred by an officer competent to
incur it.
d) The claims are in accordance with the rules & in proper form.
e) The charges are correctly classified.
f) Payment have been correctly brought to account.
g) Every payment is supported by a voucher (Sub voucher of if)
and any are defaced to prelude double payment and other
instructions are followed as given under rules.
(A) General Process :-
• On the above given principles money drawn from the treasury
is spent as & when required to do so.
• Receipt of all expenditure done has to be taken & all
expenditure shown in the cash book.
• The Acquittance Roll is maintained to take receipts.
• Once paid all vouchers must be paid and cancelled by the
cashier & DDO.
79