8 accounts APTC-VOL-I

S.R. 23, T.R. 16] Withdrawal of Moneys from the Govt. Account 185
The amount due on the fines collected in each financial year shall be paid early in July in
the following year.
[* See definition of Local Funds in Instruction I in Chapter IV in Part III.]
(b) In respect of grants payable on account of magisterial fines to local funds and
private bodies in Hyderabad City and in the Districts of Andhra Pradesh, the respective
bodies shall prepare bills in Form No. 58 annually for such grants and submit them to the
Chief Presidency Magistrate or the District Magistrate, as the case may be, for
countersignature and then forward them to the Treasury Officer for payment. The
countersigning authority shall attach to each bill a detailed statement showing the
particulars of the annual credits, the refunds made during the year, the amount deducted
as expenditure on acc4unt of the service of processes and batta to witnesses and the net
amount due to each local fund or private body concerned. He shall state against District
Boards, Municipalities, Port Funds and Port Trust Funds that the amounts are to be
credited by book transfer in the Banking accounts of the respective local funds at the
Treasury or Sub- treasury. The bills payable at the Sub-treasury shall be pre-audited by
the Treasury Officer. The Treasury or Sub-treasury Officer shall make the necessary
adjustments and send advices to the authorities concerned through the Chief City
Magistrate or the District Magistrate, as the case may be. For every payment of this kind
to a local fund exceeding Rs. 25/-, whether made in cash or by credit in the Banking
account of the total fund at the Treasury or Sub-treasury, the Treasury or Sub-treasury
Officer shall obtain a receipt to be sent to the Accountant-General.
(c) It shall be the responsibility of the Panchayat Boards, the mufassal branches of
the Society for the Prevention of Cruelty to Animals, to prepare the bills in respect of
grants payable on account of magisterial fines and submit them for counter signature to
the respective District Magistrates and to the Treasury Officers concerned for payment.
(Memo No. 12383/Accts./57-3, Finance, Dt. 5-11-1958)
S.R. 24. Educational grants-in-aid, scholarships, stipends and book
allowances:—When claiming payments due by the Government to a non-Government
institution under these heads, the correspondent, manager or headmaster of the institution
shall prepare bills in the prescribed forms and furnish particulars of the orders
sanctioning each payment. The bill for a grant-in-aid requires the countersignature of the
Government servant specified in the sanction, and shall be accompanied by a duplicate in
a coloured form headed “Not payable at the Treasury”.
(a) “In no case should the office of the sanctioning authority or countersigning
authority prepare the bills on behalf of the grantee. There is, however, no objection to the
grantee being guided in the preparation of the bills, such as supply of blank forms and
indication of the particulars to be filled in.
(b) A register of grants containing the following columns should be maintained:—
(i) Serial Number.
(ii) Number and date of the sanctioning letter.
(iii) Purpose of grant.
(iv) Conditions, if any, attached to the grant.
(v) Amount sanctioned.