Section 7
of Repealed
Section 7
The attention of Accounting Officers in supervisory posts is especially drawn to the need for adequate checks. The following sum-mary of various related Regulations is provided as a guide to this end :
Regulation 12.5 State Financial Officers delegation to Treasury
Officers for precautions to be taken against the occurrence of ir-regularity or carelessness by the maintenance of efficient checks.
Regulation 17.4 Accounting Officers (see Regulation 15) to take precautions against the occurrence of irregularity or
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carelessness by the maintenance of efficient checks.
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8th. JANUARY, 1983 65
Regulation 17.7 Accounting Officers to check cash and stamps with Cash Book/Petty Cash Book and to check payments in at frequent (at least once a week) but irregular intervals. Relevant further Regulations are 183, 184, 186, 190, 204, 227, 255 sum-marised below.
Regulation 48 Controlling Officers (see Regulation 13) to recon-cile Vote Books with Treasury.
Regulation 105.4 Senior Officers to make surprise visits to wages pay-outs.
Regulation 124 Heads of Departments to reconcile advances under their control with Treasury at least once a quarter, to in-clude December 31st.
Regulation 145 Heads of Departments to reconcile deposits under their control with Treasury at least once a quarter~ to include
December 31st.
Regulation 173 Heads of Departments to check arrears of revenue annually as at December 31st, by not later than March 31st.
Regulation 183 Regular Collectors to pay in their collections to
Bank or to Treasury daily/earliest opportunity.
Regulation 184 Non-Regular Collectors to pay in their collections to Treasury without delay.
Regulation 186 No use to be made of collections pending payment in.
Regulation 190 The receipts for all cheques collected to be cross-referenced to such cheques, and these cheques to be cross-referenced to these receipts.
Regulation 204 Receipt forms to be registered and kept in proper custody.
Regulation 205 Books of unused receipt forms to be checked for correct contents at each hand-over.
Regulation 227 Maximum cash balances to be observed.
Regulation 236 Articles deposited for safe custody to be registered and kept in proper custody.
Regulations 250 and 251 Cheque books to be checked for correct contents and to be kept in proper custody.
Duties of State
Financial
Officer.
Regulation 255 Cash Books to be reconciled with Bank Statements at least once a month.
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Regulation 577 Heads of Departments to arrange for stores under their control and stores accounts to be checked at least quarter-ly.