8 accounts APTC-VOL-I

Ins. 2, T.R. 11] Custody of Moneys Relating to or Standing 121
in the Govt. Account
(b) In an office in which there are no regular daily transactions or the transactions
are few, the head of the office may, with the previous approval of his immediate superior,
or the checking of the cash book, etc., less frequently than every day, e.g.., once a week,
but the registers should be closed and the cash balances verified often enough to prevent
malpractices and in no case less frequently than once a month.
(c) When the head of an office is absent on tour, the head ministerial officer shall
attend to the closing of the cash accounts and the verification of cash balance in
accordance with the rules and the head of the office should verify the balance as soon as
he returns to headquarters.
Instructions under Treasury Rule 11
Special to the Forest Department
Instrn. 1. Verification of monthly closing cash balance :—Each District Forest
Officer should verify in person his monthly closing cash balance as at the close of
business on the last day of each month and append a certificate of verification to the
monthly classified abstract of each account (Form F.A. VII in the Andhra Pradesh
Accounts Code, Volume III).
If, however, a District Forest Officer is absent on tour when his monthly closing
cash balance has to be verified and certified, or is so incapacitated by sickness that it is
physically impossible for him to attend to these duties, the senior subordinate Forest
Officer present at the District Forest Officer’s headquarters (excluding the head clerk and
other office employees) should do so, but in that case the fact of the District Forest
Officer’s absence or sickness should be distinctly noted in the return. Except with the
special permission of the Chief Conservator of Forests on each occasion, a District Forest
Officer should not allow more than two consecutive months to elapse without personally
verifying his monthly closing cash balance. The result of each verification of the monthly
closing cash balance should be reported to the Accountant-General.
Special to the Public Works and Electricity Departments
Instrn. 2. Verification of monthly closing cash balance :—The actual balance in
the cash chest of each office should be counted on the last working day of each month
immediately after closing the cash account of the month or, if this is not possible, atleast
on the morning of the next working day before any further transactions take place. A
statement of the details of the actual cash balance should be prepared in the prescribed
form. A certificate of verification specifying the actual cash balance (exclusive of
imprests and temporary advances) both in words and figures and stating that it was
ascertained by actual counting by himself should be recorded below the closing entries in
cash book and signed and dated by the disbursing officer.
When it is impossible for the disbursing officer, owing to absence from
headquarters or illness to count the cash balance on the prescribed date, he should do so
at the earliest opportunity and record the reason for the delay on the cash balance report
(Form P.W.A. 2 in the Andhra Pradesh Accounts Code, Volume III).