Punjab Police Rules Volume 1 - Sangrur Police

Accounts 169
(other than pay bills) and is returned with the cash or cheque by the treasury officer. The
amount of each bill, with the number of treasury voucher as shown in the Bill Extract,
shall be entered under the appropriate heads in Form B.M. 29. At the end of each month
the expenditure shall be totalled and the unexpended balance under each unit entered in
red ink at the head of the ensuing month’s account. On the 3rd of each month disbursing
officers shall submit to their controlling officer and the Inspector-General of Police a copy
of their B.M. 29 account for the preceding month, with the form B.M. 28 in original and
an abstract of the form B.M. 31 in respect of both the general cash account and the additional
police account. A copy of the abstract in B.M. form the should also be sent to the
Deputy Inspector-General.
Controlling officers are required to follow the above procedure for expenditure incurred
directly by them, and also to maintain registers in form B.M. 30, in which the returns received
from disbursing officers shall be entered to enable them to effect control over
progress of expenditure. They should compare the entries of B.M. 29 accounts received
from disbursing officers with schedules (B.M. 28) received from treasury officers which
show the payments made by them. The Inspector-General of Police is required to consolidate
all returns in form B.M. 31 and send it, with the original statements from which
his return had been compiled, to the Accountant-General, so as to reach him by the 20th
of the month following that to which the accounts related. Discrepancies are then reconciled
by the Inspector-General, and the Accountant General and corrections are notified
to controlling and disbursing officers.
Disbursing officers are also required to submit not later than the 3rd of each month to
the controlling officer and the Inspector-General of Police a departmental return in form
10.5, showing under each primary and secondary unit of the allotment, expenditure incurred
during, and the balance available at the end of the preceding month both for the
general cash account and the additional Police account. This is necessary to enable the
latter officers to effect control and watch the progress of expenditure under each primary
and secondary unit.
The above procedure is additional to the detailed accounts of contingent expenditure
prescribed in Rule 10.110.
Rule 10.6
10.6. Pages of registers to be numbered. - The pages of all account registers shall be
numbered, and a gazetted officer shall certify on the inside of the cover of each register
the number of pages which it contains. Instructions regarding the upkeep of registers and
preparation of bills, etc., have, where necessary, been given as foot-notes on the specimen
forms of the registers, etc., concerned.
Rule 10.7
10.7. Accountant. - (1) In each district, in the Police Training School, Criminal Investigation
Department and Railway Police, an accountant shall be appointed, who shall be
primarily responsible for the accuracy of the accounts and for the safe and proper custody
of all monies, stamps, vouchers and other papers committed to his charges. His work
mainly consists of keeping accounts; the less he performs the duties of a cashier the better.
In the office of the Inspector-General and of each of the range Deputy Inspectors- General
the duties assigned to the accountant shall be performed by the clerk appointed for this
purpose, under the direct and detailed supervision, in the former office, of the branch head
assistant and superintendent and, in the latter office, of the head clerk.
(2) Every accountant shall furnish security which shall be proportionate to the strength
of the district establishment and shall be fixed at the rate of Rs. 100 for each hundred men
or part of a hundred men (upper and lower subordinates combined). The amount of security
to be furnished by the Assistant Accountant will be fixed at the discretion of the
Superintendent. Security deposits, whether made in cash or in one of the security forms
specified below, shall be covered by a bond or agreement (in Public Works Department