Indian Railway Codes and Manuals-Accounts code- Vol-I-Chapter-19 (XIX)
CHAPTER XIX
CASH AND PAY DEPARTMENT
A.
GENERAL
1901.
Introductory. – Introductory. – The Cash and Pay Department is headed by a Dy
CAO/C&P. The banking of all cash received by the railway and the
disbursements of all payments on behalf of the railway (except for payments
arranged through cheque by the Cheque Disbursement cell) are mainly the
responsibilities of the Dy CAO/C&P. On the divisions there are Divisional
Cashiers who function in the same way as, and subordinate to the Chief Cashier.
Unless the contrary is clear from the context, the term “Cashier” includes the
Dy CAO/C&P , ACC, Divisional Cashier, Senior Cashier and Cashier. (Authority:
Board’s Letter No. 2015/ACII/21/13 dated18.10.2016)
1902.
The Chief Cashier and his staff will work under the administrative control of
the Financial Adviser and Chief Accounts Officer, who is to prescribe detailed
rules of procedure for the internal check and inspection of the cash and pay
work subject to the general rules regarding cash, cheques, vouchers, disposal
of pay and allowances and the witnessing of payments laid down in this Chapter
or elsewhere in the Indian Railway Codes.
1903.
(1) The rules prescribed in this Chapter are generally designed to ensure
correctness & promptness in dealing with cash receipts and payments and
avoidance of risks of misappropriation or loss. If in the actual application of
these rules there are practical difficulties, there is no objection to any
minor deviation from the rules or to the forms being modified to suit local
conditions, provided the essential requirements of the rules or the forms
prescribed in the Code are not overlooked. All such modifications should be
approved by the Financial Adviser and Chief Accounts Officer and embodied in an
office manual which should specifically give the particulars of deviation from
the rules in the Codes. (2) The detailed rules of procedure prescribed by the
Financial Adviser and Chief Accounts Officer for the conduct of business of the
Cash and Pay Department should inter alia provide for:- (a) the systematic
internal check over the accounts of the moneys passing through the hands of the
Cashier and other officials concerned; (b) a continuous review of the
arrangements for the expeditious disbursement of the moneys, for the custody
thereof, and for the prompt and correct disposal of un-disbursed balances and
of sums otherwise payable into the Bank/Treasury; (c) the adequate,
reconciliation preferably without previous notice of cash balances with the
accounts outstanding against the custodians of the balances; and (d) the
periodical inspection by the Executive Engineer/Security Officer of the strong
room and other parts of the cash office for ensuring the safety of the
building. It is a responsibility of the Financial Adviser and Chief Accounts
Officer to satisfy himself, at irregular intervals by inspections and surprise
checks, that the system of supervision, as prescribed by him or in the Codes or
special orders is carried out efficiently, and to see that, if there is any
defect in supervision, it is corrected and any necessary amendment of the rules
receives the sanction of the competent authority. The arrangements for the
safety of the cash while in the cash office should receive the personal
attention of the Financial Adviser and Chief Accounts Officer during his
inspection of the Cash Office.
1904.
Treasury Rules.– The General rule is that all money received by the railway
should be paid promptly into Bank/Treasuries and that funds required for
payments should be obtained from Bank/Treasuries by cheques drawn by the
Accounts Officer or by Officers authorised by him. The appropriation of
departmental receipts to departmental expenditure or any other purpose is
strictly prohibited, except in the circumstances specified below (i) The
Financial Adviser and Chief Accounts Officer is permitted to cash cheques
issued by him in favour of the Cashier against the drawing account of the
railway from traffic receipts, the former being paid into the Treasury or the
Bank in lieu. (ii) The Financial Adviser and Chief Accounts Officer, with the
prior approval of the Ministry of Railways (Railways Board), is empowered to
employ a system under which cash receipts at stations are utilized to a limited
extent for the payment of expenditure of the railway (e.g., payment of claims
for compensation of goods lost or damaged, disbursement of pay and traveling
allowances with a view to accelerate payment of such charges, payment of wages
in certain specified cases under the Payment of Wages Act). (iii) In any other
case, with the prior approval, general or special, of the President only. Note.
- The General Manager of a Railway Administration, if he considers it
absolutely necessary, may, in consultation with his financial Adviser and Chief
Account Officer order the appropriation of departmental receipts for urgent
departmental expenditure necessitated by floods, earth-quakes and accident.
1905.
Withdrawals from Station Earnings.- Pay Orders (and not cheques) issued by the
Employees Co-operative Credit Society/Bank in the name of railway servants in
whose favour loans, etc. have been granted by it may be encashed from station
earnings provided such Society/ Bank deposits in cash with the F.A. &
C.A.O./ Accounts Officer concerned in advance, the amount which would be
required to cover about a fortnight's transaction and provided that the pay
orders are sealed by the F.A. & C.A. O./Accounts Officer with special seal
mentioned in paragraph 1134.
1906.
The treasury business of the Central Government is conducted by the Reserve
Bank of India at its head office and branches receiving revenues and making
payments under the orders of the competent Government officers. The Government
treasury business is also conducted by the State Bank of India, if one exists
at that station, or any other bank duly authorized by the Government of India
(e.g. Nationalized banks) serving as agents of the Reserve Bank. In this Code,
therefore, wherever the terms "Treasury" and "Treasury
Officer" occur they include the treasury branch of the Reserve Bank of the
State Bank and the local agents of the Nationalized banks. The Treasury Rules
of the Central Government specially applicable to the Railway Department are
printed as Appendix VII to this Code.
B.
CASH DEPARTMENT
1907.
Cash is usually received in the Cash Office either from the railway stations
which realise the traffic and miscellaneous receipts or at the counter in the
Cash Office from outsiders making payments of dues to the railways. Railway
dues or other money receivable on railway account may ordinarily be realised
only in legal tender coins or notes. The conditions of legal tender and the
currency of the various denominations of coins and notes are governed by the
instructions embodied in Part XIV of the Central Government Treasury Rules.
1908.
Acceptance of local cheques in payment of Government dues - Stations must not
accept cheques in payment of passenger fares. In the case of goods and parcels
traffic, cheques on banks which have clearing accounts with the Reserve Bank or
the State Bank may be accepted in payment of railway freight at the discretion
of the General Manager, from well-known firms subject to the condition that the
firm concerned deposits with Government, as security, a sum equivalent to an
amount not less then a month's freight transactions with the railway. The
security deposit may be made in cash, Government Promissory Notes or a
Guarantee Bond in accordance with the instructions contained in Chapter XVIII.
The deposit should be made for each booking or receiving point where a firm
desires to pay by cheques. Cheques on clearing banks may also be accepted in
payment of other dues to the railway or in settlement of other transactions, at
places where Government treasury business is conducted by the Bank. Such
cheques should, in all cases, be crossed. Until however, a cheque has been
cleared, the Railway Administration cannot admit that payment has been received
and consequently final receipt will not be granted when a cheque is tendered. A
receipt for the cheques (only) will be given in the first instance, but if the
person making payment so desires, a formal payment receipt should be sent by
post to his address after the cheque has been cleared.
1909.
In the event of such a cheque being dishonoured by the bank concerned on
presentation, the fact will be intimated at once to the tenderer, but
Government cannot accept any liability for loss or damage which may possibly
occur as a result of delay in intimating that the cheque has been dishonoured.
HANDLING
OF CASH
1910.
The following rules should be observed by all railway servants who are required
to receive and handle cash.
1911.
Cash Book. - Each railway servant receiving money on behalf of Government
should maintain a CashBook. All cash transactions should be entered in the
CashBook as soon as they occur, and attested in token of check. The CashBook
should be closed regularly and completely checked. At the end of each month,
the officer-in-charge of the CashBook should personally verify the cash balance
in the CashBook and record a certificate to that effect under his dated
signatures.
1912.
Receipts - When money is received by Railway servant, a receipt should be
granted to the payee in the form prescribed for the purpose, except that in the
case of Railway freight the receipts may be granted only when asked for. The
receipt should be signed only be a responsible officer who should satisfy
himself at the time of signing the receipts that the amount has been entered in
the CashBook.
1913.
Transport of Cash. - Normally, peons should not be employed for the transport
of cash i.e. to fetch or carry money. When it is absolutely necessary to employ
a Class IV staff for this purpose, men of some length of service and proved
trustworthiness should only be selected and, in all cases, when the amount to
be handled is large, more than one messenger should be employed.
1914.
Custody of Cash. - A railway servant who handles Government money should not,
except with the special sanction of the head of the office, be allowed to
handle also in his official capacity money which does not belong to Government.
Where under any special sanction, a railway servant deals with both Government
and nonGovernment money in his official capacity, the Government money should
be kept in a cash box separate from the non-Government money and the
transactions relating to the latter should be accounted for in a separate set
of books and kept entirely out of Government account.
1915.
In the case of payments into Banks/Treasuries, the disbursing officer should
compare the Bank/Treasury Officer's receipts on the challan with the entry in
the Cash Book before attesting it, and when such payments are appreciable he
should obtain from the Bank/Treasury a monthly list of payments which should be
compared with the postings in the Cash Book.
1916.
(a) Public money not in the custody of a Bank/Treasury should be kept in strong
treasure chests and secured by two locks of different patterns. All keys of the
same lock should be kept in the same person's custody and as a general rule,
the keys of one lock should be kept apart from the keys of the other lock and
in a different person's custody when practicable. When there is a police/
security guard the officer-in-charge of such guard should be entrusted with the
custody of the keys of one lock. The chest should never be opened without both
the custodians of the keys being present. The officer-incharge of the
police/security guard (where such guard is provided) should always be present
when the treasure chest is opened and until it is again locked. (b) Custody of
duplicate keys of safes and/or strong rooms. – The following procedure should
be observed for the custody of duplicate keys of safes and/or Strong Rooms :
(i) All safes and/or strong rooms should have duplicate keys, one of the keys
being in the possession of the person responsible for the safe and or strong
rooms as the case may be and the other (duplicate) key being in the possession
of the departmental superior, not below the rank of a Gazetted Officer, of such
person in whose custody the safe and/or strong rooms is. (ii) Each duplicate
key of the safe and/or strong room should be placed in a packet and sealed with
the seal of the person in charge of the safe or strong room to which the key
relates, the packet showing the full particulars of the key which it contained
should be handed over under signature to the departmental officer entrusted
with the responsibility for the custody of the duplicate key packets. (iii) A
register should be maintained in the office in which the safe and/or strong
room is situated, indicating full particulars of the duplicate keys in
existence and in whose custody they have been place. A register should also be
maintained by the officer nominated for the custody of the duplicate keys
packets, indicating full particulars of the safe or strong room to which the
key in each packet relates. (iv) Every year during the month of April each
office which has deposited the duplicate keys with the nominated officer,
should call for the sealed packets containing the duplicate, key of the safe
and/or strong room in his charge, check it and return it again duly packed,
sealed and properly labelled and marked to the nominated officer, Before
returning the duplicate keys he should make an entry in the register maintained
in his office of the fact of verification and return of the duplicate keys
under his dated signature. The nominated officer in whose custody the duplicate
key packets are, should also make suitable entries in the registers maintained
in his office regarding the fact of annual verification under his dated
signature. He should also ensure that all key packets in his custody are
verified by the parties concerned every year. (v) The office in which the
duplicate key packets are maintained is responsible only for the packets with
the seal intact condition and not for the contents and consequently the office
or party to which the duplicate keys in question relate will be responsible for
the contents. They should, therefore, ensure that the packets are properly
sealed and that the seals are in tact when they are being sent for safe custody
and also when it is received back either for annual verification or otherwise.
1917.
Cashier's CashBook (Receipts). - The Cashier should maintain a Cash Book in
Form A.1917 in which should be recorded the receipt and disposal of cash (see
paragraph 1943 and 1944) Form A. 1917
1918.
Balancing the Cashier's Cash Book. - At the close of business each day, the
Cashier should balance his cash book (A. 1917) and enter in red ink at the foot
of the page a statement showing the details of all the cheques and cash he has
in hand and the purpose for which they are held. The total of this statement
should agree with his cash balance each day. (For the purpose of detailing the
balances on hand, a separate manuscript "Asset Register" may, if
found more convenient, be maintained).
1919.
Accounts Check of Cash Book. - The cash book, with all vouchers and supporting
documents, should be submitted daily for examination and check by an Accounts
Officer (nominated by the Financial Adviser and Chief Accounts Officer), who
should sign the cash book in token of his having checked it. The Accounts
Officer is also responsible for seeing that the whole day's cash collections
are duly remitted to the Treasury/ Bank.
1920.
Verification of Cash Balance by Actual Count. - The Accounts Officer nominated
by the Financial Adviser and Chief Accounts Officer should verify the cash
balance by actual count once every calendar month, preferably without prior
notice. The verification for the month of March should be made on the 31st of
that month.
1921.
Remittances of Station Receipts to the Cash Office /Banks. – Under arrangements
with the local Banks/Treasuries, the collections of certain stations may be
arranged to be paid by Station Masters direct into the local Banks/Treasuries.
The collections of stations which cannot be deposited in to the
Banks/Treasuries direct should be required to be remitted daily to the Cash
Office. In the former cash, the Chief Commercial Superintendent in consultation
with the Financial Adviser and Chief Accounts Officer will, subject to the
rules in paragraphs 2441 to 2444 of the India Railway Commercial Mannual, issue
detailed instructions to the stations regarding the procedure to, be followed
in the matter (including precautions to safeguard loss of the remittances) and
in accounting. In the latter case, the procedure outlined in the following
paragraphs should be followed.
1922.
Travelling Safes. - Station remittances to the Cash Office should be made in
travelling Safes every day by train under arrangements with the Traffic
(Commercial) Department which remains responsible for the money until it is
taken over by the Cashier or his representative.
1923.
The safes should on arrival at the station, be placed under the charge of the
station police guard or otherwise properly secured, is may be locally arranged,
until the contents are made over to the Cashier, or his authorized
representative, who should attend at the station daily to take delivery of the
cash bags at such times as may be arranged by the Financial Adviser and Chief
Accounts Officer and the Chief Commercial Superintendent.
1924.
Cash Witnesses. - In order that the interests of the station staff may be
sufficiently protected, the Traffic (Commercial) Department should furnish
sufficient number of Cash Witnesses daily, as may be necessary to witness all
operations connected with the remittances, from the time the bags are made over
to the Chief Cashier or his representative at the station till the cash has
been counted out of them. Note. The staff selected to work as cash witness in
the Cash Office should be of proven integrity having good record of service.
1925.
Cash Witnesses should not, in any way, assist in the work of counting the cash
but they may count the cash in the circumstances stated in para 1931. They
should sign the counterfoils of the Cash Remittance Notes (Form Com./C-9 Rev.)
received with the station earnings, and see that the entries of the amounts of
Cash Remittance Notes (Form Com./C-9 Rev.) in the Cash Check Sheet (A. 1943)
are correctly made, and sign the document (A. 1943). The same men should not be
regularly told off as "Cash Witness”
RECEIPT
OF STATION REMITTANCE BY CASHIER
1926.
Subject to any modifications, which may be authorized by the Financial Adviser
and Chief Accounts Officer, the procedure detailed in the following paragraphs
should be followed in dealing with station remittances.
1927.
Cash Bags. - The safes should be opened in the presence of the Chief Cashier
(or his representative), the Traffic Cash Witness or the Station Master on duty
and the Head Constable of the police guard (or the Sainik of the Railway
Protection Force or other armed guard) provided at the station, and the
particulars of the contents should be posted into a register of cash bags (Form
No. A. 1927) to be kept jointly by the Cashier and the Cash Witness or Station
Master. In his register (A. 1927) the total number of cash bags received from
each station should be entered against that station in the column "Total
No. of bags" and the serial number of each bag, as given on the outside,
should be entered in the column "No. of bags". Should any of the cash
bags be found to be torn, or the locks or seals damaged, a note of the fact
should be made in the column "Remarks". The number of each safe, the
station from which it started, and the total number of bags found in it should
also be entered in the register. It should then be signed by the Chief Cashier
or his representative, the traffic Cash Witness and the Head Rakshak in token
of the correctness of the entries made therein. Form A. 1927 REGISTER OF CASH
BAGS RECEIVED AT . . . . . ON . . . . . .20 . BY TRAIN…. Station From No. of
safe Total No. of bags No. on bags Names of the counters Signature of counters
Remarks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . Chief Cashier's Traffic Cash Police Head Chief Cashier
representative Witness Constable/Head Rakshak
1928.
The cash bags should then, under the personal supervision of the Chief Cashier,
or his representative and a Cash Witness be taken into the counting room in the
cash office under a police/ R.P.F. (or other suitable) escort. From the time
the cash bags are taken over by the Chief Cashier or his representative till
the time of the final counting out of the contents, the cash should not be
touched except in the presence of the Cash Witnesses.
1929.
Opening the Cash Bags and Counting the Cash. - On arrival at the counting room,
the Chief Cash Witness will make over the cash bags, station by station to the
Shroffs whose duty it is to count the cash in the bags on behalf of the Chief
Cashier. The acknowledgement of the Shroffs will be obtained either on Form A.
1927 in the column "Signature of Counters" or in a separate register
showing the names of Counters. (ii) number of bags and (iii) signature of the
counters. The bags should then station by opened by the Shroff (the Cash Witness
and the Chief Cashier or his representative looking on), and the contents
emptied on a carpet or table quite clear of everything which might hide coins
if they rolled under it.
1930.
Not more than one Shroff should be employed in dealing with the bags from one
station, and until these are finally disposed of the bags of another station
should not be touched by that Shroff. On opening a cash bag the Shroff should
first take out the Cash Remittance Note (Form Com. /C-9 Rev.) and hand it over
without unfolding to the Cash Witness and then proceed to count the cash. The
Shroff should call out the total amount of cash of each description and the
Cash Witness should verify with the entries in the Remittance Note (Form Com.
/C-9 Rev.).
1931.
Discrepancies. - If the cash agrees exactly with the Remittance Note (Form
Com/C-9 Rev.) the Cash Witness and the Chief Cashier or his representative
should initial the counterfoil of that document. If a discrepancy be discovered
between the cash and the Remittance Note, a recount should first be made by the
Cash Witness, and if that fails to settle the matter, the Chief Cashier should
be apprised forthwith. Further action to establish the bonafides or otherwise
of the discrepancy should be taken by the Chief Cashier in accordance with the
detailed instructions prescribed by the Financial Adviser and Chief Accounts
Officer on this behalf. In all such cases, however, the matter should be
immediately reported to the Officer-in-charge of the cash office who should
cause such investigations to be made as he considers necessary and should fix
responsibility.
1932.
Telegraph Message Drafts. - Covers containing telegraph massage drafts with
stamps affixed vide paragraph 2439 of the Indian Railway Commercial Manual,
should not be opened in the cash office, but should be made over with the
station cash check sheet (A. 1943) to a responsible official of the Traffic
Accounts Branch, who should open them check the value of the stamps with the
entries in the Cash Remittance Note (Form Com. /C-9 Rev.) and personally make
over the message drafts to the Clerk who checks telegraph earnings, by whom
they should be retained under lock and key until dealt with in internal check
(see paragraph 2246 to 2248)
1933.
Shroffing. – The Chief Cashier is responsible for seeing that the cash in each
bag is closely examined by the Shroff during the verification so that uncurrent
coins, oiled and spurious notes, etc. may be detected. If, when the cash
remittances of the railway are subsequently tendered at the Bank/Treasury,
uncurrent-coins, oiled and spurious notes etc. are detected therein in addition
to those already discovered by the cash office at the time of verification of
station cash, the loss should be made good by the Cash Office Shroffs.
1934.
In eliminating uncurrent from current coins, it is necessary that the uncurrent
coins of each station should be placed in separate covers for each station and
the covers indexed so that in the event of the liability for the loss being
placed on stations, the particular coins received from each station may be
returned thereto; in practice this can be conveniently done by making up small
paper bags in the cash office of about 65 mm.
1935.
Uncurrent Coins. – Uncurrent coins may be either counterfeit or light or
defaced coins; and the liability for the loss arising therefrom and also the
loss on soldered coins, whether it should be borne by the railway or the
remitting station, should be fixed by the rules in the following paragraphs.
1936.
Counterfeit coins which the Chief Cashier may consider to be exceptionally well
executed should so far as remitting stations are concerned, be treated as
current. They should not be cut but sent to the Mint to be assayed. Counterfeit
coins which in the Chief Cashier’s opinion do not fulfil this condition should
be cut or broken after which they should be returned to the remitting station
to be replaced by current coins of equal face value by the person responsible
for their acceptance on behalf of the railway. The discretion referred to in this
exercised by the Financial Adviser and Chief Accounts Office or by paragraph
must be one of the Senior Officers of the Accounts Office or the Chief Cashier
on a personal inspection of each coin. The duty should not under any
circumstances, be delegated to any one else. Note – The following persons have
been authorised to cut or break counterfeit silver or nickel coins under
Section 20 of the Indian Coinage Act. 1966 :-- The Financial Adviser and Chief
Accounts Officer, the Deputy Chief Accounts Officers, and the Chief Cashier of
the Railway.
1937.
Sending Uncurrent Coins to the Mint. – The Accounts Officer should bring to the
notice of the General Manager, for the information of the Railway Board, any
case of the appearance of such coin at particular place in such quantity as to
give rise to the suspicion that some new fraudulent agency is at work.
Counterfeit coins which are exceptionally well executed should be sent to the
Mint either through the State Government or the Inspector General of Police, as
the State Government may direct and in the event of there being more than one
coin of the same die or of similar moulds, the State Government or the
Inspector General of Police may keep one, in-forming the Mint Master of the
fact.
1938.
A quarterly return should be sent in duplicate not later then the 10th of the
month following the quarter to which it relates to the Mint showing the total
number of coins remitted by stations during the quarter, including both the
coins cut in the cash Office and those sent to the Mint.
1939.
Should the Mint Master consider that any of the counterfeit coins sent to him
by the railway are not sufficiently good imitations, he will return them, and
on receipt in the cash office, they will be cut and will then be disposed of to
the best advantage in such manner as the Accounts Officer may direct.
Counterfeit coins accepted by the Mint as being exceptionally well executed
will be assayed, and credit afforded to the railway through the out-turn
statement for the value of silver obtained.
1940.
Light Coins. – Light coins consist of those which have become light through
ordinary wear and tear and those which have been fraudulently reduced. They and
defaced coins, which have not been fraudulently defaced, will be dealt with by
the Treasury under the rules in Chapter III of Part XIV of the Treasury Rules
and Executive Instructions.
1941.
Counterfeit Currency Notes. – Spurious currency notes will be handed over to
the Police authorities for investigations, a special report of the case being
made to the Chief Commercial Superintendent. Their value will be placed to the
debit of Stations concerned and where the notes are palpable forgeries, the
amount will have to be made good at once by the Station Staff responsible.
When, however, they are classed by the Chief Cashier as good imitations which
could not be recognized by the Station Staff as forgeries with the exercise of
reasonable care during the ordinary course of business; the value may be
permitted to remain at debit of stations till the completion of the
investigations, when the General Manager or the authority to when the Power is
delegated will decide on a consideration of the facts of the case whether the
loss should be made good by the station or borne by the Railway. Half mutilated,
mismatched, or altered notes will be returned to stations by the Cash Office.
The amount should be made good at once by the party responsible for its
acceptance.
1942.
Acknowledgement of Station Remittances. – The cash received from stations
having been compared with the amounts shown in the Cash Remittance Notes (Form
Com. /C-9 Rev) and examined, the correct amount with which each station is to
be credited should be entered in the second and third foils of the Cash
Remittance Note (Form Com. /C-9 Rev.). Both the foils should be signed by the
Chief Cashier or his representative and the Cash Witness. On foil should be
passed on to the Accounts Office with the Cash Check Sheet. (A. 1943) and the
other returned to the station concerned as an acknowledgement. Any corrections
necessitated by short remittances or remittances of uncurrent coins and oiled
and spurious notes, for which the station has been declared liable should be
made in red ink with suitable explanatory remarks by the Cash Witness and initialed
by him. On railway where explanatory remarks are not given on the Cash
Remittance Notes for the corrections made by the Cash Witness, the liability of
the station should be intimated through a separate debit memo in Form A. 1942.
Form A. 1942.
1943.
Cash Check Sheet. – The particulars of the cash remittances of each day should
be tabulated in Form A. 1943, Traffic Cash Check Sheet, which should show the
total amount of cash acknowledged to have been received from each station and
the grand total of cash received from all stations and remitted by the Chief
Cashier into the Treasury/Bank. It will be found convenient to prepare the Cash
Check Sheet by sections of the line, the names of stations being arranged
according to their geographical position. The total of the Cash Check Sheet (A.
1943), representing the cash receipt of the day, should be entered in the Chief
Cashier’s Cash Book (Receipts) (A. 1917). The Cash Check Sheet should be sent
daily, along with the Cash Remittance Notes (Form Com./C9 Rev) received from
the stations by the cash office, to the Traffic Accounts Branch for check. Form
A.1943
1944.
Remittance to Banks/Treasuries. – Payment into the Bank/Treasury of station
remittances and other miscellaneous receipts should be made in Treasury Remittance
Notes (Form A. 1944) and as a general rule, daily. Form a. 1944 should be
printed on the blue paper and should have the name of the railway stamped or
printed on the top in bold letters so as to enable the Bank/Treasury to
classify the receipts against the railway correctly. Form A. 1944 should be in
three foils. The first foil is intended to be retained by the Bank/Treasury,
the second, which will bear the receipt of the Bank/Treasury, will be the
voucher in support of the credit entry in the Chief Cashier’s Cash Book
(Receipts); and the third foil will form the office record. The greatest care
should be taken that these daily receipts are stamped or obliterated to such an
extent as to render a second use of them impossible; and like other vouchers of
the Cash Book, they should be carefully filed.
C.
PAY DEPARTMENT
1945.Pay
Districts. – For the expeditious payment of claims, the railway should be
divided into “Pay Districts,” the location of which should be fixed by the
Financial Adviser and Chief Accounts Officer with reference to the location of
the territorial jurisdiction of the Engineering, Mechanical and Traffic
Departments.
1946.
Chief Cashier’s Cash Book (Payments). – No payment can be made by the Pay
Department normally without a pay authority from the Accounts Office. The
Account Office will forward to the pay office daily all bills requiring to be
paid, accompanied by abstract of bills (A. 1107), cheque requisitions (A. 1111)
and cheques corresponding to the total amount of abstracts, for all of which
the Cashier should grant suitable acknowledgement. The accounts of the Pay
Department should be based on bills and cheques received from the Account
Office. All bills received in the Pay Office for Payment should be numbered
serially. The number thus given in the pay office is referred to hereafter as
the Pay Office Number. The Cashier should then enter the particulars and
amounts of the bills on the receipt side of the Chief Cashier’s Cash Book
(payments)(A. 1946), taking care to see that the postings made agree with the
Abstract of bills. As disbursements are made by actual payments to payees at
headquarters or by the issue of cheques or money to Cashiers for payment, they
should be entered on the expenditure side of the chief Cashier’s Cash Book
(Payments). Form A. 1946
1947.
In urgent cases where the Accounts Department adopt the Post-check system, (see
paras, 813 and 814) bills may be received by the Chief Cashier or Cashier
directly from the Executive Officers, but no payment should be made by the
Chief Cashier/Cashier on such bills until after the receipt of the
corresponding Abstracts passed by the Accounts Officer. On receipt of a passed
Abstract, the Cashier should link up the corresponding bill, if received
separately, by him, and make payments on the dates specified on the Abstract.
The paid bills together with the connected Abstracts should be returned so as
to reach the Accounts Office within ten days of their receipt by the Cashier.
If any items included in such bills remain unpaid, the unpaid amounts should be
dealt with in the usual way, a copy of the Unpaid Wages List (A. 1959) being
furnished to the Accounts Officer and to the authority who prepared the bill.
1948.
Cashier’s Ledger Account. – The Chief Cashier should maintain a Cashier’s
Ledger Account in which the Cashier is debtor for the amount of bills sent to
him for arranging disbursement, and is creditor for the paid bills returned by
him and for the cash returned by him with the unpaid vouchers. From such Ledger
the Chief Cashier should be able to determine the liability of the Cashier on
any day. Form A.1948
1949.
Providing Funds to Cashiers . – All cheques received with the passed bills in
the pay office should be made over to the Cashiers concerned. Where a cheque
has been received for bills relating to more than one Cashier, it should be
cashed and the requisite amounts distributed to the Cashiers concerned.
Alternatively separate cheques in favour of each of the Cashiers concerned
should be requisitioned for, vide paragraph
1950.
The signature of the Cashiers, for the cheques and amounts received should be
obtained in a separate register (Form A.1949) or in the Chief Cashier’s Cash
Book (Payments) under a suitable column, in token of their acknowledgement.
When cheques are sent to Cashiers at outstations, the acknowledgements of the
Cashiers should be obtained on the Advice Notes should be quoted in the
Register (A. 1949) or in the Chief Cashier’s Cash Book. The total of the
cheques made over to Cashiers should agree with the total of cheque
requisitions (A. 1111) received every day. Form A. 1949 1950. Such of the
Cheques as have been omitted to be drawn or are required for placing Cashiers
at outstations in funds, should be entered up in a register Form A. 1950 and
the register sent to the Accounts Office of the necessary cheques. The amount
of these cheques should be deducted from the Chief Cashier’s cheques for the
day. Form A.1950 REGISTER OF CHEQUES TO BE DRAWN BY THE
ACCOUNTS
DEPARTMENT
1951.
Bills Distribution Register. – After the posting of the Cashier’s Cash Book
(Payments) (A. 1946) is completed, the bills should be sorted for distribution
to the Cashiers by whom the payments are to be made. They should then be
entered in the Bill Distribution Register (A. 1951). Bills intended for
Cashiers stationed at the headquarters of the Chief Cashier should be delivered
to them and their acknowledgement obtained on this register. The
acknowledgement of Cashiers at outstations should be obtained on an Advice Note
(A. 1952), reference to which should be quoted under the column “Signature of
Cashier” in the Bills Distribution Register (A. 1951).
1952.
Advice Notes of Bills and Cheques dispatched. – Bills intended for Cashiers
located at outstations should be entered in an Advice Note, Form A. 1952, to be
prepared in triplicate. The original and duplicates of the advice Note (A.
1952), together with the bills and cheques should be dispatched the same day,
if possible, as they are received in the Pay Office. The dispatch of the bills
and cheques should be intimated to the Cashiers concerned by telegram.
Immediately on receipt, the Cashier should verify that the bills and cheques
stated to be enclosed with the Advice Note (A. 1952) have been correctly
received and return the duplicate copy of the Advice Note duly acknowledged to
the Pay Office. Any difference between the amount advised and that actually
received should be brought to the notice of the Chief Cashier by telegram. The
copy of the Advice Note which bears the acknowledgement of the Cashier should
be filed in the Pay Office by attaching it to the office copy of the Advice
Note. If any Advice Note remains unacknowledged, the Chief Cashier should
promptly call for its acknowledgement.
1953.
Return of Abstract of bills A. 1107 and Cheques requisition A-1111 to Accounts
Office. – The Abstract of bills (A. 1107) and Cheque requisition (A. 1111)
should, after completion of the Pay Office record in the manner indicated in
the preceding paragraphs, be returned to the Accounts Office. These should not
ordinarily by retained in the Pay Office for more than one day. 1954. Cashier’s
Cash Books (Payments). – Each Cashier should maintain a cash Book in Form A.
1954.
The “Receipt” side of the Cash Book should be posted from the bills received
from the Chief Cashier or transferred by other Cashiers for payment. The total
amount to be disbursed by a Cashier in connection with the bills received by
him, according to his cash book postings, should agree with the total amount of
cash and cheques received by him. The “Payment” side of the cash book should be
posted from paid vouchers and from acknowledgements of the Chief Cashier and
other Cashiers on account of amounts transferred for payment. Form A. 1954
1955.
Balancing the Chief Cashier’s and Cashier’s Cash Books. – The cash books of the
Chief Cashier and the Cashiers (A. 1946 and A. 1954) should be closed and
balanced daily and the details of the balance after actual count noted at foot.
Any deficiency must at once be made good and brought on to the cash book of the
following day, while an excess found in chest should be paid to the Cashier as
a credit to “DepositsUnpaid Wages.” If at any subsequent time the mistake as to
the excess or deficiency already entered in the Cash Book is discovered and the
amount is found to be refundable, this should be done on a pay order issued by
the Cash Office and passed by the Account Office. Erasures of any kind in cash
Book, receipts and bills are strictly prohibited; corrections in the Cash Book
should always be made in ink and attested by the officer-incharge. The Cash
Book should be checked and signed by the Officer-in-Charge.
1956.
The rule requiring the cash books of Cashiers to be closed and balanced daily
may be waived by the Accounts Officer in cases in which compliance therewith is
difficult, or impracticable. Cashier should, however, be required to close and
balance their cash books daily whenever they are at headquarters and in any
case not less frequently than once a week.
1957.
Return of bills to Chief Cashier. – All paid bills and bills on which no more
payments can be made should be returned as early as possible but within one
month at the most (see para 1988) by the Cashiers to the Chief Cashier under
cover of an advice list (Form A. 1957) together with a copy of the Unpaid Wages
List (see para 1959) showing the name and designations of the payees and the
amounts unpaid with reasons for non-payment. This advice slip, after being
checked by the Chief Cashier with the unpaid money and the bills returned
therewith, should be returned, duly acknowledged, to the Cashiers concerned.
Form A. 1957
1958.
Cashiers should not the following information on all returned bills :- (1) Date
of receipt (2) Dates on which payments were commenced and finished (3) Date of
return to Chief Cashier (4) Amount unpaid (5) Reference to Unpaid Wages List
(6) Particulars of Remittance of the Unpaid amount Cashiers should always quote
the number of the bill and of the relevant abstract (A. 1107)on separate
receipts, or on extracts and authorities attached to abill to which they refer,
as without this information it is difficult to trace the bill towhich they
pertain. When extracts (Form A. 1975) or receipts are attached to a bill a
remark to the effect “extract attached” or “receipt attached” should always be
made in the bill opposite the names of the persons concerned.
1959.
Unpaid Wages Lists. – A complete list of items unpaid should accompany each
bill returned by the Cashier to the Chief Cashier. The list should be prepared
in Form a 1959 in triplicate. One copy should be retained as the Cashier’s
record and of the other two copies, one should be submitted to the Chief
Cashier for transmission to the Accounts Office and the other sent to the
departmental Officer concerned for such action as he may consider necessary.
Form A. 1959
1960.
Disposal of Unpaid Wages. – Immediately after receipt of unpaid money, the
Chief Cashier should enter the amount in his cash book on the receipt side. If
it is evident that no more payments can be made, the money should either be
returned to the Cashier with a deposit slip or paid into the Bank Treasury to
the credit of the railway, as may be prescribed by the Accounts Officer and the
expenditure side of the Chief Cashier’s cash book posted. In the former case,
the Cashier should acknowledge the receipt of the amount on the deposit slip,
indicating thereon the date of remittance to the Bank/Treasury and return it to
the pay office for submission with the Unpaid Wages Lists to the Accounts
Office. In the latter case the Bank/Treasury receipt should be submitted with
the ‘Unpaid Wages Lists to the Accounts Office. All amounts received as
“unpaid” by the Cashier should be paid into the Bank/Treasury to the credit of
the railway and the Bank/Treasury receipt should be submitted to the Accounts
Office as supporting voucher to his Cash Book (A. 1917).
1961.
Return of Bills to Accounts Office. – All paid and unpaid bills should be
carefully examined by the Chief Cashier, and completed in every respect before
they are returned to the Accounts Office. They should then be posted under the
column “particulars of return” in the Chief Cashier’s Cash Book (A. 1946), and
forwarded to the Accounts Office with the cash book The acknowledgement of the
Accounts Clerk may be obtained on the advice slip of bills returned (A. 1957).
(In the Accounts Office, the bills returned by the Pay Department should, after
the checks prescribed in the next paragraph, be dealt with in accordance with
paragraphs 817 and 818).
1962.
Check of Chief Cashier’s Cash Book (Payments). – The Chief Cashier’s Cash Book
should be submitted to the Accounts Office for check at least once in a month.
The Chief Cashier’s Cash Book and the bills (paid and unpaid) should, on
receipt in the Accounts Office, be examined to see that: (i) all the cheques
issued in favour of the Chief Cashier for the disbursement of bills and in
favour of other parties included in the Abstracts of bills (A. 1107)) passed
during the month have been correctly taken to account in the Chief Cashier’s
Cash Book; (ii) the receipts of the payees are forthcoming in all cases where
payments have been made; (iii) the necessary Unpaid Wages Lists and
Treasury/Bank receipts have been received for the amounts returned as unpaid;
and (iv) there are no bills outstanding with the Chief Cashier beyond the
period permitted under paragraph 1988. In cases where payee’s receipts are not
attached with the bills, the Chief Cashier should be called upon to submit the
required receipts within a fortnight. Such receipts, when subsequently
submitted by the Chief Cashier should also be attached with the bills. Delays
in the submission of payee’s receipts or in the return of bills (paid or
unpaid) to the Accounts Office should be reported to the Financial Adviser and
Chief Accounts Officer for such action as he may deem necessary.
1963.
Accounts Officer’s Acquittance. – After check in the manner indicated above, an
acquittance certificate should be recorded on the Chief Cashier’s cash book
inthe following form (suitable modification being made, when necessary) and the
cash book returned to the Chief Cashier for record.
1964.
Notice of Payment. – Consistent with the provisions of the Payment of Wages Act
and the Rules made thereunder, the Accounts Officer should notify, at least two
months in advance, the dates on which payment of various classes of bills will
be made, and see that the dates are adhered to. As a matter of convenience to
departmental officers in mustering payees and furnishing witness to payments,
Cashiers should give previous notice of the date, and hour of intended
payments.
WITNESSING
OF PAYMENTS
1965.
All payments by Cashiers should be made in the presence of witnesses appointed
by the officers drawing the bill. The general rules relating to witnessing of
payments are given in paragraphs 1966-69 below.
1966.
Officers submitting bills for internal check should mention therein the place
of payment and name of the officer or subordinate before whom payment should be
made. It should, however, be ensured that the staff that prepare a particular
bill are not nominated to witness payments for the same bill and that, as far
as possible, the staff nominated for the purpose are other than the staff of
the Bill preparing Sections.
1967.
If the witnessing officer or subordinate is unable to write English or Hindi,
he should give the required certificate in his own language, which will be
translated into English or Hindi (below the certificate) by the disbursing
cashier. An illiterate person should not be authorized to witness payments.
1968.
When a railway servant named in a bill to witness payment thereof is from some
cause or other unable to witness the payment, the officer-in-charge should
authorise the disbursing cashier in writing to pay the bill in the presence of
another railway servant whom he wishes to depute for the purpose. This
authority will be attached by the cashier to the bill concerned.
1969.
If an officer is unable to depute a man for witnessing the payment the
disbursing cashier will not pay the bill except on the written authority of the
officer signing the bill or one of his assistant, who must be a Gazetted
Officer to whom intimation of the fact should be given by the Cashier.
1970.
Though witnessing officials are responsible for the identity of their men, and
for the correct payment of the amount entered in their favour in the bills,
Cashiers should take care to see that persons who present themselves for
payment are, as far as they know, really, those mentioned in the bills. If they
entertain any doubt they should refuse payment until the doubt is removed. A
case of one man answering to another man’s name should, in no circumstances, be
passed over, but should be reported to the Accounts Officer through the Chief Cashier.
1971.
Dates of Payment. – Dates of Payment should when possible, be noted by the
payees in their acknowledgements in sub-vouchers, acquittance rolls, etc. If,
for any reason, such as illiteracy, on the presentation of receipts in
anticipation of payment, it is not possible for the dates of payment to be
noted by the payees the dates of actual payment should be noted by disbursing
officer on the document under their initials, either separately for each
payment or by groups as may be found convenient.
1972.
Method of payment. – (a) Except as provided below the pay, leave-salary and
other allowances drawn in a pay bill can be paid only on the personal claim of
the railway servant concerned and to his personal receipt and not otherwise.
(b) Pay and allowances of a railway servant, when he is unable to present
himself in person to receive payment can be paid to any person duly authorized
by him to receive the money and give legal quittance, provided that the later
holds a legally valid power of attorney to act in his behalf. (c) The pay and
allowances of a railway servant can also be paid on his behalf to another
railway servant on his furnishing the later with a legal quittance for the
money claimed, signed by himself (and stamped where necessary) which will have
to be surrendered to the Cashier, with a letter of authority for the payment to
be made. The railway servant receiving the pay and allowances of the absentee
employee on his behalf should also furnish a formal receipt (which need not be
stamped) on the pay sheet as per example below. – “A.B. Signaller ……………… for
B.C. Station Master……………… vide authority attached.” to show that the money has
actually been received by him. The personal receipt and the authority for
payment given by the absentee employee should be in the form given below. (d)
When the Railway servant is on leave, it will also be necessary for his agent
to produce a life certificate duly countersigned either by the Controlling
Supervisory officials or by a Gazetted Officer before the payment can be made
to him. (Authority: Railway Board's letter No. 96/ACII/9/3 Dated 1.5, 98) Form
A.1972
1973
The following rules should be observed in making payments on “authorities” :
(a) Unless specially ordered, no countersignature of any one will be required
on the authority given by an employee who can read and write English or Hindi.
But in such cases, the Cashiers are responsible as to the genuineness of the
authority and payment to the correct party. In cases, therefore, where they
have any reasonable doubt as to the identity of the payee, the countersignature
of the immediate superior of the employee or of some other responsible witness
in the service of the railway should be demanded. (b) Railway servants unable
to write in English/Hindi, including labourers, workmen and other Class IV
staff should produce an authority countersigned by the officer named in the
bill, to witness the payment or by their immediate superior.
1974.
Inter-District Payment. – With a view to accelerate payments in the case of
staff transferred from one station to another during the pay period, the
departmental officer or a subordinate superior should send intimation to the
District Cashier of such transfer so that payment can be arranged to the staff
at their new headquarters.
1975.
As soon as it comes to the notice of a Cashier that a person whose money is in
his hand for payment, has been transferred from his district to that of another
Cashier, he should immediately send to the other Cashier an extract from the
bill in Form A. 1975 and authorise him to make the payment to the payee
concerned. A cashier authorizing payment in this manner should send an advice
to the Chief Cashier making the payment (of paragraph 1950). The extracts with
the payee’s receipt thereon should, after payment, be sent direct to the pay
office by the disbursing Cashier. In urgent cases, advises may be sent by
telegrams followed by a written authority in confirmation of the telegram.
1976.
Inter-Divisional and Inter-Railway Payment. – In the case of payments due to an
employee transferred to another division or another railway, the Cashier should
be instructed to return the net amount payable as “unpaid” and the Accounts
Officer of the division or the railway to which the employee has been
transferred should be authorized to arrange payment of that amount t the
employee and to raise the necessary debit against the division or railway
issuing the authority (See paragraphs 1132 to 1136). Note. – The Financial
Adviser and Chief Accounts Officer may authorise a procedure similar to that
outlined in paragraph 1975, by which inter-divisional payments will be arranged
by Divisional Cashiers without the interference of the Accounts Officer, if
such a procedure would suit the organisation of the pay department.
1977.
Postal Payments. – Where payments have been made to person outside the limits
of railway and where it is not possible to resort to the procedure outlined in
paragraphs 1132 to 1136.or to issue cheques in favour of the payees, drafts(s)
should be used when obtainable from the bank/treasury under the rules in
paragraph 1127 to 1131 of the Indian Railway General Code. When draft(s) cannot
be obtained, payments should be made by money order, the cost of the money
order being borne by the payee except in cases where the railway is clearly
liable to arrange for the payment outside the railway limits, e.g., payments of
bills for stores purchased, electric charges, municipal and other taxes,
salaries of staff working outside the railway limits, advertisement charges,
etc. Payments to persons who are at a place where there is neither a Treasury/
Bank nor a money order office may be made by currency notes and postage stamps
of small value. This method of payment should be resorted to only in
exceptional cases under the orders of the Accounts Officer. Government draft
(a) and all remittances whether by cheques, currency notes, stamps, etc. should
always be forwarded under registered cover, insured where necessary. The
receipts of the Post Office should be carefully filed as vouchers.
1978.
(1)Postal Payments of Provident Fund and Gratuity. – Where, for any reason,
payment of Settlement dues cannot be made personally to the payees, after proper
identification, by the Pay Department, i.e., if the payees cannot be called
upon to receive payment personally without serious inconvenience to them,
remittance should be made by Government draft(s) if possible otherwise by
postal money order or cheque, special care being taken in such a case in
consultation with the head of the office concerned – to ensure that the money
is sent to the proper persons (and address) and that there is no risk of
receipt by unauthorized persons. Remittance of money on account of Provident
Fund or Gratuity etc, or both by postal money order or cheque or Government
draft(s) is subject to the condition that a letter of authority in the
following form has been obtained from the payees through the head of the office
or department concerned. (2) Payment of Provident Fund dues to another person
holding power of attorney. – Where, for any reason, payee is unable to receive
himself the payment of his Provident Fund dues, including Special Contribution
to Provident Fund etc., and desires payment may be made to such holder of a
power of attorney, if the disbursing officer is satisfied as to the validity of
its execution and the identity of the person presenting it. As the power of
attorney is valid only so long as the subscriber is alive, an indemnity bond
should be obtained from the holder of power of attorney to indemnify the
railway, in case it is found later that the holder had received the payment
subsequent to the death of the subscriber. The disbursing officer should also
take care to ascertain, as far as possible, before the payment is made to a
holder of a power of attorney, that the subscriber is alive on the date when
payment is made.
1979.
Receipts for Payments. – The value of the revenue stamp should be deducted for
all payments exceeding rupees twenty except in the following cases which are
exempt from stamp duty and a receipt stamp affixed on the receipt obtained
fromthe payee. In cases of remittances by Government drafts, cheques, currency
notes, etc., the payees should be called upon to furnish, stamped receipts on
the receipt portion of the Remittance Note A. 1982 (which should be sent to the
payees for signature and return). Should the payee neglect to furnish the
stamped receipt, further action need not be taken (as in that event the receipt
of the Post Office will be treated as the voucher for the remittance, vide
paragraph 1977). When an amount is remitted by money order the purpose of
remittance, should be briefly stated by the sender on the acknowledgement
portion of the money order form in continuation of the printed entry “Received
the sum specified above …………………………”, sufficient space being left below the
manuscript entry thus made for the signature or thumb impression of the payee.
The payee’s receipt furnished by the Post Office should be accepted as a
voucher and duly preserved for production, if necessary, as evidence of
payment, Voucher exempt from Stamp Duty :- (a) Receipts given by Government in
respect of the transactions relating to an Indian Railway. (b) Receipts on
cheques. (c) Receipts for interest on Government securities. (d) Receipts for
withdrawals from Government Savings Banks. (e) Receipts on Postal Money Orders.
(f) Receipts given by a Railway or an Inland Steamer Company for payments made
to it on account of freight and fares and for incidental charges such as
loading, unloading, delivery, carnage, haulage, wharfage, demurrage, etc. (g)
Receipts given by or on behalf of any society registered under the Cooperative
Societies Act, or by any officer or member of any such society and relating to
the business of the society. Note. – Receipts for Payments made outside India
should be obtained from the payees and stamped in accordance with the local
laws, if any, governing the stamping of such receipts. All cheques and
Government drafts are exempted from stamp duty. For other documents which are
free from stamp duty, the list of exemptions in Schedule I of the Stamp Act,
should be consulted. Vouchers requiring stamp duty. – Receipts for advances
taken by railway servants do not come under any of the exemptions mentioned
above, and are, therefore, chargeable with stamp duty under the general rules.
1980.
When an Officer’s dues are paid to him by cheque or paid into a bank, the pay
office should, on receipt of such a cheque send it with a Remittance Note Form
A. 1982, direct to the Agent of the Bank. The Bank’s receipt (which must be
stamped if the payment exceeds Rs. 20) should be attached to the bill
concerned. No countersignature of the officer for whom the payment is made
should be required on the receipt; the Bank’s receipts should be considered
sufficient for the purposes of internal check of the pay office account. In
cases where the cheques are to be sent to the officers (and not paid into
banks), the receipts of the officers may, if it is not possible to obtain it on
the pay bills, be obtained on the Remittance Note (A. 1982) as laid down in
(paragraph 1979). Note. – Where the salary and allowances of several officers
are disbursed by issuing one consolidated cheque to a Bank, a single stamped
receipt from the Bank in respect of the total amount of the cheque may be
accepted as a proper acquittance for all officers. This receipt should clear
show, the number, date and the total amounts of the consolidated cheque,
together with the name of the Officers and the amounts credited to the account
of each officer concerned.
1981.
All paid vouchers must be stamped “paid” and so cancelled that they cannot be
used a second time. Stamps affixed to vouchers must also be cancelled so that
they may not be used again. Vouchers should then be sent to the Accounts Office
through the Chief Cashier.
1982.
Remittance Notes. – The Remittance Notes which should accompany all remittances
of Government drafts, cheques, currency notes etc., should be in Form A. 1982
Form A. 1982
1983.
General Instructions to Cashiers . – If any Cashier receives an attachment
order from a court against the dues of a railway employee or others, he should
not make any deductions at all, but send the same to the Chief Cashier, who
will forward the same to the Accounts Office for necessary action. The Cashiers
are prohibited from making any deduction from the dues of an employee for
payments to private individuals.
1984.
Payment of Departmental Labour Pay Sheets. – The following procedure should be
followed in the payment of all departmental labour pay sheets : (a) The thumb
impression of the payees should be obtained on the pay sheets. (b) The initials
of the witnessing officer should be entered against the names of all men paid
and his certificate of payments to all the parties included in a bill should be
given at the foot of the pay sheet in the manner described below: “All” Paid in
my presence ………….. …..…………………………… Signature and Designation (in Full) Date of
payment………………… (c) If any employees had not been paid, the certificate should
be as below :- “All paid in my presence, except ………………… men, wages amounting to
Rs. ………. (d) The witnessing officer should, at the same time, give appropriate
remarks against the unpaid items to indicate the reason for non-payment (e.g.,
“absent”, “dead” discharged”, & c.). (e) Subsequent payments (to unpaid
men) should be certified by the witnessing officer in the following manner: -
“Since paid………………Men, Rs …………………………………….. …………………………………. Signature and
Designation (in full) The date of the payment and the word ‘paid” should be
written and initialed against the name of the payee.
1985.
The detailed system of payment to employees of the Workshops on the Railways
has been laid down in the Indian Railway Code for the Mechanical Department
(Workshops). The detailed procedure for the payment of the staff of the other
departments on the line should be laid down by the Accounts Officer in
consultation with the heads of such departments.
1986.
Payment to Contractors.--- All payments to contractors, should, as far as
possible, be made by cheques, but no cheque should be issued for a sum less
than Rs. 10. The payment should be made in the presence of the officer or
subordinate mentioned in the bills submitted for internal check by the drawing
officer, who should clearly write thereon. –
1987.
(1) Payment due to a contractor may be made to his authorised agent or to a
Bank, instead of direct to them, provided that the railway concerned obtains;
(i) an authorisation from the contractor/suppliers in the form of a legally
valid document such as a power of attorney or transfer deed, conferring
authority on the bank to receive payment and (ii) the contractor’s/supplier’s
own acceptance of the correctness of the amount made out as being due to him by
the Railway on his signatures on the bill or other claim preferred against the
Railway before settlement of the account or claim by payment to the said bank.
While the acknowledgement by a bank of cheque or draft received towards payment
shall constitute a full and sufficient discharge for the payment
contractors/suppliers should wherever possible, be induced to present their
bills duly receipted and discharged through their hankers. Nothing herein
contained shall operate to create in favour of the bank any right or equity
vis-à-vis the Government. (2) In the case of payment to party not in
Government/Railway employment the cashier shall make precautions for satisfying
himself about the identity of the applicant for payment. (3) Unless specially
mentioned in a bill, no witness need be required for payments made by cheque to
contractor/supplier able to sign in English /Hindi.
1988.
Time limit for retention for Bills. – Cashiers should not retain in their
hands, any bills for more than one month from the date of their receipt, but
should return them to the Chief Cashier with any amounts remaining unpaid.
Where lower limits have been prescribed locally, the same should continue. Any
tendency to retain the bills for longer periods than is allowed should be
viewed seriously by the Accounts Officer and enquiries should be instituted in
all cases of delay in the returning of vouchers after payment.
1989.
Surprise Checks. – The Officers in charge and the Inspectors attached to the
Cash and Pay department should exercise a surprise check on the accounts of the
Cashier both at headquarters and on the line and such check should embrace a
census of the bills in the possession of the Cashiers and the counting of the
cash in their hand. A similar surprise check should be carried out by an
Accounts Officer nominated by the Financial Adviser and Chief Accounts Officer.
1990.
Imprests of District Cashiers . – (1) A District Cashier may be provided, when
necessary (i.e., when the floating cash with him is not sufficient to meet
urgent payments), with an imprest to meet urgent payments to employees whose
accounts are to be settled up, or to whom payments are considered urgent by the
officers authorised by the General Manager to issue pay orders against the
imprest. This imprest will also be available for the purpose of making payments
on account of unpaid wages subsequent to the return of the money to the
Accounts Officer, up to a period (to b e prescribed by the Financial Adviser
and Chief Accounts Officer) not exceeding three months from the first of the
month in which the bill in question was passed for payments. Items of older
date than the specified above should only be paid upon authority from the
Accounts Office. (2) In arranging payments from Cashier’s imprests, the
following rules should be observed :-- (a) The word “emergent” should be
written on the top of each pay order and the“Head of account chargeable to”
fill in by the officer drawing a pay order who should also fill in the name of
the witnessing officer and the place of payment, etc., in the same manner as is
required for ordinary bills. Cashiers should, not cash any pay order not having
this information. (b) “Emergent” pay orders against the imprest of Cashiers
signed as “for the officers duly authorised to issue pay orders” should not be
honoured unless signed by a Gazetted Officer. (c) The amount of each “Emergent”
pay order should not, except in cases of breach of the line and the like exceed
Rs. 100. Drawing officers should be responsible for money drawn on pay orders.
(d) The District Cashiers at the headquarters of the Accounts Offices, need not
be allowed an imprest, as all pay orders, both “Emergent” and for “Unpaid
Wages” to be paid there will be forwarded by the drawing officers to the
Accounts Officer in order that arrangement may be made for their payment. (e)
In case of a serious emergency, such as a breach in the open line from floods
etc., it may be found necessary to place funds at the disposal of a
departmental officer for immediate and frequent payment to workmen. In such a
case, a Cashier should be sent to the spot with a sufficient imprest and the
departmental officer should be authorised to draw upon the Cashier for the
necessary funds. But a voucher giving the correct allocation must in every
instance be furnished to the Cashier who alone should hold the cash and make
all disbursements and who should submit his imprest account, supported by
voucher received by him, to the pay office in order to have the expenditure
checked and his imprest recouped. As soon as the emergency has passed, the
special Cashier with his imprest must be withdrawn and the ordinary procedure
of pre-check and payment of bills resumed.
1991.
Cashiers should cash pay orders against their imprests as soon after their
receipt as possible. When they have not got sufficient balance in their hands
to meet the demands, they should ask the Chief Cashier by wire for early
recoupment of the imprests; the latter should send the original telegram to the
Accounts Office if the imprest account be there, so that the Cashier may be
placed in funds as early as possible.
1992.
Cashiers should send their imprest account s for recoupment at convenient
intervals or when about half of the imprest amounts have been spent, to the
payoffice, whence, immediately after their receipt, they should be transmitted
with vouchers to the Accounts Office. All vouchers is support of payments shown
in imprest accounts should be numbered consecutively and submitted with the
account concerned.
1993.
Custody of Cash – Detailed rules for the custody and protection of cash with
the Cashiers, while at their headquarters, when traveling, or while stopping at
stations, should be laid down by the Financial Adviser and Chief Accounts
Officer. Where treasure guards are employed, the rules should define clearly
their duties and responsibilities.
1994.
Cashiers should be held personally responsible for all moneys made over to them
and for any loss accruing to the railway from want of precautions for the
protection of the railway money. Under no circumstances should Cashiers keep
railway money at their private residence, nor should private money be mixed
with railway funds on any pretext whatever.
1995.
Transfers of Charge of Cashiers . – The relieving Cashier should receive the
cash and bills as per relieved Cashier’s cash and imprest books as on the day
on which the charge is made over, entering the details of these in Form A.
1998. This form as well as the cash and imprest books should be signed both by
the relieved and the relieving Cashiers. The form should be prepared in
duplicate, one copy being sent by the relieved Cashier to the pay office and
the other retained by him. Form A. 1995
1996.
Both the relieved and the relieving Cashiers should, immediately after making
and taking over charge, respectively, send a telegram to the pay office on the
following lines :- “Made over Rs. 200.25 P. as per cash book and Rs. 50 as per
imprest to Mr. X.” “Received Rs. 250.25 P. from Mr. Z.”
1997.
The relieving Cashier should send to the pay office a list for the tools and
plant, furniture, books and other railway property received by him from the
relieved Cashier, and give the latter a receipt for the same.
Multiple choice questions:
.
Who heads the Cash and Pay Department in the Indian Railways?
- A.
Divisional Cashier
- B. Dy
CAO/C&P
- C.
Chief Cashier
- D.
Financial Adviser and Chief Accounts Officer
Answer: B. Dy CAO/C&P
2.
The detailed rules of procedure for the Cash and Pay Department are prescribed
by whom?
- A.
General Manager
- B.
Chief Commercial Superintendent
- C.
Financial Adviser and Chief Accounts Officer
- D.
Ministry of Railways
Answer: C. Financial Adviser and Chief Accounts Officer
3.
What is the general rule regarding the money received by the railway?
- A. It
should be kept in the station.
- B. It
should be paid promptly into Bank/Treasuries.
- C. It
should be utilized for immediate expenses.
- D. It
should be handed over to the station master.
Answer: B. It should be paid promptly into Bank/Treasuries.
4.
Which of the following is NOT allowed in the handling of railway
receipts?
- A.
Appropriation of departmental receipts to departmental expenditure.
- B.
Prompt payment into Bank/Treasuries.
- C.
Utilization of receipts for the payment of wages under special conditions.
- D.
Payment of wages in specified cases under the Payment of Wages Act.
Answer: A. Appropriation of departmental receipts to departmental
expenditure.
5.
When can a railway servant handle both Government and non-Government money?
- A. With
approval from the Chief Commercial Superintendent.
- B. With
special sanction from the head of the office.
- C. Only
in cases of emergency.
- D. When
handling small amounts of money.
Answer: B. With special sanction from the head of the office.
6.
What should be done if a cheque tendered in payment to the railway is
dishonoured?
- A. The
payment is considered received.
- B. The
railway will take responsibility for any delay.
- C. The
fact should be intimated to the tenderer immediately.
- D. The
railway will cover any loss or damage.
Answer: C. The fact should be intimated to the tenderer
immediately.
7.
In the context of cash handling, who is responsible for ensuring the safety of
cash in the cash office?
- A.
General Manager
- B.
Divisional Cashier
- C.
Financial Adviser and Chief Accounts Officer
- D.
Chief Cashier
Answer: C. Financial Adviser and Chief Accounts Officer
8.
What is the purpose of the Cashier’s Cash Book?
- A. To
record only the receipts of cash.
- B. To
record the receipt and disposal of cash.
- C. To
track the personal transactions of the cashier.
- D. To
list only the outstanding payments.
Answer: B. To record the receipt and disposal of cash.
9.
What should be done with the duplicate keys of safes and/or strong rooms?
- A. They
should be kept with the cashier.
- B. They
should be handed over to a departmental superior, sealed, and recorded in
a register.
- C. They
should be destroyed after use.
- D. They
should be handed over to the police/security guard.
Answer: B. They should be handed over to a departmental superior,
sealed, and recorded in a register.
10. How often should the cash balance be verified by actual
count?
- A.
Every six months
- B. Once
every calendar month
- C.
Weekly
- D.
Annually
Answer: B. Once every calendar month
11. Who is responsible for witnessing all operations connected
with station remittances?
- A.
Station Master
- B. Cash
Witnesses provided by the Traffic (Commercial) Department
- C.
Chief Cashier
- D.
Financial Adviser and Chief Accounts Officer
Answer: B. Cash Witnesses provided by the Traffic (Commercial)
Department
12. Which rule should be followed for the custody of cash that
is not in a bank or treasury?
- A. It
should be kept in an unlocked drawer.
- B. It
should be secured in strong treasure chests with two locks of different
patterns.
- C. It
should be kept with the station master.
- D. It
should be left at the cashier’s discretion.
Answer: B. It should be secured in strong treasure chests with two
locks of different patterns.
13. Who should attend daily at the station to take delivery of
cash bags?
- A.
Station Master
- B.
Chief Cashier
- C.
Authorized representative of the Cashier
- D.
Security guard
Answer: C. Authorized representative of the Cashier
14. Who prescribes the rules for the internal check and
inspection of the Cash and Pay work?
- A.
Divisional Cashier
- B.
General Manager
- C.
Financial Adviser and Chief Accounts Officer
- D.
Chief Commercial Superintendent
Answer: C. Financial Adviser and Chief Accounts Officer
15. What is required for cheques on banks to be accepted in
payment of railway freight?
- A.
Approval from the station master.
- B.
Cheques should be on banks with clearing accounts with the Reserve Bank or
State Bank.
- C. The
firm should make a security deposit for each booking.
- D. Both
B and C.
Answer: D. Both B and C.
16. Who is responsible for signing
the cash bag register to confirm the correctness of the entries?
a) Chief Cashier, Traffic Cash
Witness, Head Rakshak
b) Station Master, Traffic Cash Witness, Head Constable
c) Chief Cashier, Station Master, Traffic Cash Witness
d) Chief Cashier, Traffic Cash Witness, Head Constable or Head Rakshak
Answer: d) Chief Cashier, Traffic Cash Witness, Head Constable or
Head Rakshak
17. What should be done if a cash
bag is found to be torn or the locks or seals are damaged?
a) The cash should be immediately
transferred to a new bag.
b) A note should be made in the remarks column of the register.
c) The bag should be returned to the station it came from.
d) The cash should be counted immediately without noting the issue.
Answer: b) A note should be made in the remarks column of the
register.
18. Who is responsible for verifying
the contents of the cash bags in the counting room?
a) Station Master and Chief Cashier
b) Shroffs and Traffic Cash Witness
c) Chief Cashier and Station Master
d) Head Rakshak and Traffic Cash Witness
Answer: b) Shroffs and Traffic Cash Witness
19. What is the first step the
Shroff should take after opening a cash bag?
a) Start counting the cash
immediately
b) Hand over the Cash Remittance Note to the Cash Witness
c) Verify the seal on the cash bag
d) Sign the register acknowledging receipt of the bag
Answer: b) Hand over the Cash Remittance Note to the Cash Witness
20. How should discrepancies between
the cash and the Remittance Note be handled?
a) Report to the station immediately
b) The cash should be recounted by the Cash Witness
c) The cash should be accepted as it is
d) The discrepancy should be ignored if it's minor
Answer: b) The cash should be recounted by the Cash Witness
21. Who is authorized to cut or
break counterfeit silver or nickel coins?
a) Chief Cashier and Station Master
b) Financial Adviser, Chief Accounts Officer, and Chief Cashier
c) Shroffs and Traffic Cash Witness
d) Treasury officials and General Manager
Answer: b) Financial Adviser, Chief Accounts Officer, and Chief
Cashier
22. How should light coins that have
become such through ordinary wear and tear be dealt with?
a) Sent to the Mint for replacement
b) Deposited with the State Treasury
c) Cut and disposed of
d) Returned to the remitting station for replacement
Answer: b) Deposited with the State Treasury
23. What should be done with
spurious currency notes?
a) Returned to the station for
replacement
b) Deposited in the Treasury
c) Handed over to the Police authorities for investigation
d) Accepted and recorded as part of the cash receipt
Answer: c) Handed over to the Police authorities for investigation
24. Who should sign the Cash
Remittance Notes after the cash has been verified?
a) Station Master and Head Rakshak
b) Shroffs and Traffic Cash Witness
c) Chief Cashier or his representative and Cash Witness
d) Financial Adviser and Chief Accounts Officer
Answer: c) Chief Cashier or his representative and Cash Witness
25. What should be done if uncurrent
coins are detected in station remittances?
a) They should be mixed with other
coins and sent to the Treasury.
b) They should be placed in separate covers for each station.
c) They should be returned to the station that sent them.
d) They should be cut or broken and disposed of immediately.
Answer: b) They should be placed in separate covers for each
station.
26. In what cases may the value of
spurious currency notes be permitted to remain at the debit of stations until
the investigation is completed?
a) When they are classified as good
imitations
b) When they are classified as counterfeit notes
c) When the notes are half-mutilated
d) When the notes are mismatched
Answer: a) When they are classified as good imitations
27. What is the form number of the
Treasury Remittance Notes used for payment into the Bank/Treasury?
a) Form A. 1927
b) Form A. 1942
c) Form A. 1943
d) Form A. 1944
Answer: d) Form A. 1944
28. What should be done with
counterfeit coins that the Mint Master considers not sufficiently good
imitations?
a) Returned to the remitting station
without being cut
b) Cut and disposed of to the best advantage
c) Sent to the Inspector General of Police
d) Kept in the Cash Office as a reference
Answer: b) Cut and disposed of to the best advantage
29. How should the Cash Check Sheet
(Form A. 1943) be organized?
a) Alphabetically by station name
b) Chronologically by date of receipt
c) By sections of the line, arranged geographically
d) Randomly, without a specific order
Answer: c) By sections of the line, arranged geographically
30. What is the correct procedure
for handling half-mutilated or altered notes?
a) Hand them over to the Mint for
assessment
b) Keep them in the Cash Office as a reference
c) Return them to stations for immediate replacement
d) Deposit them in the Treasury
Answer: c) Return them to stations for immediate replacement
31.
What is the primary purpose of dividing a railway into “Pay Districts”?
A. To manage the engineering
activities efficiently
B. To streamline the payment of claims
C. To allocate funds to different departments
D. To ensure uniform pay rates across the railway
Answer: B. To streamline the payment of claims
32.
What is required before a payment can be made by the Pay Department?
A. A request from the Engineering
Department
B. A pay authority from the Accounts Office
C. Approval from the Chief Cashier
D. Notification from the Traffic Department
Answer: B. A pay authority from the Accounts Office
33.
What should be done with bills received in the Pay Office for payment?
A. They should be stored for future
reference
B. They should be numbered serially
C. They should be immediately disbursed without further action
D. They should be returned to the Accounts Office
Answer: B. They should be numbered serially
34.
How should the Chief Cashier handle bills received directly from Executive
Officers in urgent cases?
A. Make immediate payments
B. Forward them to the Accounts Office for approval
C. Link them with corresponding passed abstracts before payment
D. Return them to the Executive Officers
Answer: C. Link them with corresponding passed abstracts before
payment
35.
What is the purpose of the Cashier’s Ledger Account?
A. To track the distribution of pay
stubs
B. To determine the liability of the Cashier on any day
C. To monitor the daily expenses of the railway
D. To maintain a record of employees’ salaries
Answer: B. To determine the liability of the Cashier on any day
36.
What should be done when cheques are received for bills relating to more than
one Cashier?
A. Cash the cheque and distribute
amounts to the Cashiers
B. Request separate cheques for each Cashier
C. Return the cheque to the Accounts Office for correction
D. Issue a single cheque to the most senior Cashier
Answer: A. Cash the cheque and distribute amounts to the Cashiers
37.
What should be done if a cheque sent to an outstation Cashier is not
acknowledged?
A. Ignore the missing
acknowledgement
B. Send a duplicate cheque
C. Immediately call for its acknowledgement
D. Report the issue to the Financial Adviser
Answer: C. Immediately call for its acknowledgement
38.
How often should the Cashier’s Cash Book be balanced?
A. Weekly
B. Monthly
C. Daily
D. Quarterly
Answer: C. Daily
39.
What should be done with paid bills that are no longer active?
A. They should be destroyed
B. They should be returned to the Chief Cashier
C. They should be forwarded to the Traffic Department
D. They should be kept in storage for one year
Answer: B. They should be returned to the Chief Cashier
40.
Who is responsible for witnessing payments made by Cashiers?
A. The Cashier themselves
B. Officers or subordinates appointed by the bill-drawing officer
C. The Accounts Officer
D. The Engineering Department staff
Answer: B. Officers or subordinates appointed by the bill-drawing
officer
41.
What should the Cashier do if a railway servant named to witness payment is
unable to do so?
A. Proceed with the payment without
a witness
B. Refuse to make the payment
C. Obtain written authority to deputize another railway servant as a witness
D. Inform the Accounts Office for further instructions
Answer: C. Obtain written authority to deputize another railway
servant as a witness
42.
How should pay and allowances be paid to a railway servant who cannot present
themselves?
A. Payment can only be made to the
railway servant personally
B. Payment can be made to any person presenting a valid identification
C. Payment can be made to a person with a legally valid power of attorney
D. Payment can be deferred until the railway servant is available
Answer: C. Payment can be made to a person with a legally valid
power of attorney
43.
What should be done when a Cashier notices a person whose money is pending has
been transferred to another district?
A. Hold the payment until further
notice
B. Send the money back to the Accounts Office
C. Authorize the other district's Cashier to make the payment
D. Notify the Chief Cashier to cancel the payment
Answer: C. Authorize the other district's Cashier to make the
payment
44.
What is the procedure if a difference is found between the amount advised and
the amount actually received by a Cashier at an outstation?
A. The Cashier should note the
difference in his ledger and ignore it
B. The Cashier should immediately report the difference to the Chief Cashier by
telegram
C. The Cashier should deduct the difference from future payments
D. The Cashier should return the entire amount to the Accounts Office
Answer: B. The Cashier should immediately report the difference to
the Chief Cashier by telegram
45.
How should excess cash found in the chest be handled?
A. It should be returned to the
Accounts Office
B. It should be added to the next day’s cash balance
C. It should be paid to the Cashier as a credit to “Deposits-Unpaid Wages”
D. It should be distributed among the staff
Answer: C. It should be paid to the Cashier as a credit to
“Deposits-Unpaid Wages”
46.
What should be done if an unpaid bill is returned by a Cashier to the Chief
Cashier?
A. It should be sent back to the
Accounts Office immediately
B. It should be entered in the Chief Cashier’s Cash Book as unpaid money
C. It should be held by the Chief Cashier until further instructions
D. It should be destroyed after a certain period
Answer: B. It should be entered in the Chief Cashier’s Cash Book as
unpaid money
47.
What certificate should the Accounts Officer record after checking the Chief
Cashier’s Cash Book?
A. A certificate of payment
B. A certificate of audit
C. An acquittance certificate
D. A certificate of authenticity
Answer: C. An acquittance certificate
48.
How should payments be made to an absentee railway servant’s agent?
A. After the agent provides a simple
receipt
B. After the agent presents a life certificate
C. After the agent submits a legally valid power of attorney
D. Only if the agent is a close family member
Answer: C. After the agent submits a legally valid power of
attorney
49.
How should discrepancies in Cashier’s Cash Books be corrected?
A. By erasing the incorrect entries
B. By correcting in ink and attesting by the officer-in-charge
C. By making corrections in pencil
D. By leaving the discrepancies uncorrected
Answer: B. By correcting in ink and attesting by the
officer-in-charge
50.
What action should be taken if a payee’s receipt is not attached to the bill?
A. The bill should be returned to
the Accounts Office
B. The Chief Cashier should issue a warning to the Cashier
C. The Chief Cashier should submit the receipt within a fortnight
D. The payment should be canceled
Answer: C. The Chief Cashier should submit the receipt within a
fortnight
51. What should be done if a cashier
receives an attachment order from a court against the dues of a railway
employee?
- A) Make the necessary deductions immediately.
- B) Send the order to the Chief Cashier.
- C) Forward the order directly to the Accounts Officer.
- D) Ignore the order.
Answer: B) Send the order to the
Chief Cashier.
52. How should the thumb impressions
of departmental laborers be obtained?
- A) On a separate sheet of paper.
- B) On the pay sheets.
- C) In a special ledger maintained by the cashier.
- D) On a receipt issued after payment.
Answer: B) On the pay sheets.
53. Who is responsible for
certifying the payment of all parties included in a departmental labor pay
sheet?
- A) The cashier.
- B) The Chief Cashier.
- C) The witnessing officer.
- D) The head of the department.
Answer: C) The witnessing officer.
54. What is the required action if
employees have not been paid as indicated on the departmental labor pay sheet?
- A) Issue a new pay sheet.
- B) Mark them as "paid" regardless.
- C) Provide appropriate remarks against the unpaid
items.
- D) Send the pay sheet back to the Accounts Office.
Answer: C) Provide appropriate
remarks against the unpaid items.
55. How should payments to
contractors be made whenever possible?
- A) By cash.
- B) By cheque.
- C) By money order.
- D) By currency notes and postage stamps.
Answer: B) By cheque.
56. When a payment is made to a
contractor’s authorized agent or bank, what must be obtained from the
contractor/supplier?
- A) A verbal agreement.
- B) A copy of the bill.
- C) An authorization in the form of a legally valid
document.
- D) A receipt for the payment.
Answer: C) An authorization in the
form of a legally valid document.
57. What should a cashier do if they
cannot meet the demands due to insufficient balance in their hands?
- A) Wait until they have sufficient funds.
- B) Request early recoupment from the Chief Cashier by
wire.
- C) Refuse to make the payment.
- D) Borrow money from another cashier.
Answer: B) Request early recoupment
from the Chief Cashier by wire.
58. How often should cashiers send
their imprest accounts for recoupment?
- A) Daily.
- B) Once a month.
- C) At convenient intervals or when about half of the
imprest amounts have been spent.
- D) Only when ordered by the Accounts Office.
Answer: C) At convenient intervals
or when about half of the imprest amounts have been spent.
59. What should be done with all
paid vouchers?
- A) Filed and kept for reference.
- B) Sent directly to the Accounts Officer.
- C) Stamped "paid" and canceled so they cannot
be used a second time.
- D) Retained by the cashier for future use.
Answer: C) Stamped "paid"
and canceled so they cannot be used a second time.
60. How should railway money be
handled by cashiers?
- A) It should be kept at their private residence for
safekeeping.
- B) It should be mixed with private money for
convenience.
- C) It should be handled with strict precautions and
never mixed with private funds.
- D) It should be kept in a personal bank account.
Answer: C) It should be handled with
strict precautions and never mixed with private funds.
61. What is the maximum amount that
should be issued on an "Emergent" pay order except in cases of breach
of the line and similar emergencies?
- A) Rs. 50.
- B) Rs. 100.
- C) Rs. 150.
- D) Rs. 200.
Answer: B) Rs. 100.
62. In what form should a cashier
and a relieving cashier record the details when handing over and taking over
charge?
- A) In a verbal agreement.
- B) In Form A. 1998.
- C) On a simple receipt.
- D) In the cashier's personal notebook.
Answer: B) In Form A. 1998.
63. What should be done immediately
after making and taking over charge as a cashier?
- A) Wait for further instructions.
- B) Notify the pay office via telegram.
- C) File a report with the Chief Cashier.
- D) Send a written letter to the Accounts Officer.
Answer: B) Notify the pay office via
telegram.
64. What should cashiers do with
railway money when traveling or stopping at stations?
- A) Keep it in their personal luggage.
- B) Follow the detailed rules laid down by the Financial
Adviser and Chief Accounts Officer for the custody and protection of cash.
- C) Hand it over to the station master for safekeeping.
- D) Deposit it in a local bank temporarily.
Answer: B) Follow the detailed rules
laid down by the Financial Adviser and Chief Accounts Officer for the custody
and protection of cash.
65. How should funds be handled in
the event of a serious emergency, such as a breach in the open line from
floods?
- A) Funds should be sent directly to the workers.
- B) A cashier should be sent to the spot with a
sufficient imprest to make payments.
- C) Payments should be delayed until normal procedures
can resume.
- D) The department head should handle all disbursements
personally.
Answer: B) A cashier should be sent
to the spot with a sufficient imprest to make payments.
66. What should be done with unpaid
bills after one month?
- A) They should be discarded.
- B) They should be returned to the Chief Cashier.
- C) They should be retained by the cashier.
- D) They should be forwarded to the Accounts Office.
Answer: B) They should be returned
to the Chief Cashier.
67. What should be done if a
cashier’s imprest is found to be insufficient to meet urgent payments?
- A) Refuse to make any payments.
- B) Request additional funds from the Accounts Office.
- C) Make payments from personal funds.
- D) Delay payments until sufficient funds are available.
Answer: B) Request additional funds
from the Accounts Office.
68. What is the duty of the
Financial Adviser and Chief Accounts Officer regarding the protection of cash
with the cashiers?
- A) To ensure cash is kept at personal residences.
- B) To define clearly the duties and responsibilities of
treasure guards.
- C) To mix railway funds with private money for
protection.
- D) To provide private money for any shortfalls.
Answer: B) To define clearly the
duties and responsibilities of treasure guards.
69. What should cashiers avoid under
all circumstances?
- A) Keeping railway money at their private residence.
- B) Reporting cash shortages.
- C) Making payments to railway employees.
- D) Using bank accounts for railway funds.
Answer: A) Keeping railway money at
their private residence.
70. What should be done when a
serious emergency necessitates frequent payments to workmen?
- A) Delay payments until the emergency passes.
- B) The department head should manage all funds.
- C) A cashier with a sufficient imprest should be sent
to handle disbursements.
- D) Payments should be made through regular channels
only.
Answer: C) A cashier with a
sufficient imprest should be sent to handle disbursements.
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