Section 17

All accounting officers are personally responsible for the proper collection and custody of all public money receivable by them and for its disbursement and for the accuracy of the accounts rendered by them or under their authority. In particular in so far as the following requirements may be applicable, an accounting officer shall :-

67 17.1 keep watch on the receipt of public revenue and secure its punctual .collection ;

17.2 promptly bring to account, under the proper Heads or

Funds all money whether revenue or other receipts, ac-counted for to him ;

17.3 see that proper provision is made for the safe keeping of public money, stamps, securities, valuable documents, stamp dies, revenue receipts, licences, etc. ;

17.4 exercise strict supervision over all officers under his authority entrusted with the receipt and disbursement of public money and take precautions, by the maintenance of efficient checks, including surprise surveys, against the

Controlling

Officers .

Duties of

Heads of

Departments.

Accounting

Officers.

Sub-Accountant.

Duties of

Accounting

Officers.

occurrence of irregularity or carelessness. A guide to the more important checks is given in Regulation 7 ;

17.5 take care that every payment made is covered by proper authority, expressed or referred to on the voucher relating to it (See also reg. 73).

17.6 ensure that no public money is made use of for any private purpose whatsoever ;

17.7 at frequent but irregular intervals check ali cash and stamps in his charge, verify the amounts with the balances shown in the Cash Book and Imprest Cash Book, and verify by reference to the appropriate acknowledgements of receipts the promptness and authenticity of the onward payments as required by

Regulation 183 (and Regulation 184). Such checks shall be made at least once a weel< unless absence or other cir-cumstances beyond his control prevent it. The Cash Book and Imprest Cash Book shall be suitably annotated, in-itialled, and dated by the checking officer at each such check. A check should also be made of balances of cash in hand arising from Special Advances made under Regula-tion 161 hereof.

t 17.8 promptly bring to account as revenue any cash or stamps found in his charge in excess of the balances as shown in the Cash Book or Imprest Cash Book ;

17.9 promptly make good any deficiency in cash or stamps for which he is responsible ;

17.10 promptly bring to account under the proper Heads or

Funds all disbursements of the Government made by him;

17.11 promptly submit such financial statements as are re-quired by these Regulations, or may be required from time to time by the Treasury ;

17.12 see that all books are correctly posted and are kept up to date;

17.13 report to the State Financial Officer (or, I if he is a subor-dinate officer, to his controlling office!r) any apparent defect in the procedure of revenue colleption, or any ap-parent waste, or extravagance in expenditure which comes to his notice in the course of his accounting duties ;

17.14 produce when required by the State Financial Officer and his authorised officers or by the Auditor General and his 68

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8th.JANUARY 1 1983

authorised officers all books, records and vouchers in his charge;

17.15 reply without undue delay inquiry addressed to him by the Treasury or by the Auditor General, giving fully the particulars or information required ;

17.16 acquaint himself with such Enactments and Subsidiary

Legislation, Government Gazettes and Circulars as relate to his financial duties.