8 accounts APTC-VOL-I

S.R. 32, T.R. 16] Withdrawal of Moneys from the Govt. Account 197
Treasury receipt. No such deposit should ever be repaid in part only, so as to leave a
balance still in deposit.
PROCEDURE IN TREASURIES
Treasuries which do not transact their cash business through the Bank
Subsidiary Rules under Treasury Rule 16 — contd.
(i) District Treasuries
S.R. 32. A bill or other voucher presented for payment at a District Treasury shall
be received and scrutinized in the Accountant’s Department and then placed before the
Treasury Officer. If he is satisfied that the claim is admissible, the authority good, the
signature genuine and in order, and the receipt a valid discharge, the Treasury Officer
shall sign an order for payment at the foot of the bill or other voucher. After the voucher
has been completely entered in the accounts and the Treasury Officer has signed the order
to pay, the payees shall be sent with voucher to the Treasurer’s Department. The
Treasurer, shall make the payment and enter it in his account, which is a cash book
(without subsidiary registers) in which each cash transaction is posted as it occurs. The
Treasurer shall punch the stamp, if any, affixed to the payee’s receipt, stamp the voucher
‘Paid’ and retain it for delivery to the Accountant’s Department when the books are
compared. All bills and vouchers passed for payment on any day shall be paid on the
same day, and no payment shall be made otherwise than in accordance with a written
order of the Treasury Officer.
In checking bills and making payments, the Treasury Officer shall observe the
following rules :—
(a) The Treasury Officer shall not make any payment without obtaining adequate
information as to its nature, and shall not accept any voucher which does not formally
present this information, unless there are valid reasons, which he shall record in writing,
for not insisting that the information be shown in the voucher (see Treasury Rule 25). He
shall make sure, that he will be in a position to satisfy the Accountant General that the
claim made in every bill that he pays, is valid and to prove to him that the payee actually
received the amount of the bill. He shall also check carefully, that the rules regarding the
completion of vouchers and the endorsements on bills have been observed.
(b) Before paying a bill on the authority of an order purporting to have been
issued by the Office of the Accountant-General, the Treasury Officer shall, in addition to
checking the bill in the usual manner, verify the signature on that order by comparison
with the specimen signature of the signing officer furnished to him by the Accountant-
General.
The bills received from the Accountant-General after pre-audit shall remain
current only for three months from the date of endorsement and the Treasury Officer shall
not pay them after that period unless they are revalidated for a further period of three
months by the Accountant-General. (Memo. No.5559 l/Accts./60-2, Dt. 20-7-60)
(c) The Treasury Officer shall not accept any document bearing an erasure. He
shall return any bill, cheque or other voucher bearing an erasure and inform the drawer
that he may present a fresh one. If documents bearing erasures are received frequently