Audit Code Volume-II Appendices and Forms, First Edition (Reprint) 1929
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The document is a reprint of the 'Audit Code Volume II—Appendices and Forms' issued by the Government of India, encapsulating corrections and updates to the first edition until November 30, 1928. It contains detailed rules and appendices related to the auditing process, financial powers, and various administrative forms relevant to the auditor general's role. Additionally, it provides extensive information on resources for acquiring government publications across different regions, including various agents and book depots.
![■Govern^nt Nof ' India Publications are obtainable from the
12 , eMferng^enW of India Central Publication Branch,
V 3. jS<)vOTn;m
ent Place, West, Calcutta, and from
the following Agents :—
EUEOPE.
t)?FiOE OF THE HIGH COM M ISSIOXEB F O E IN D IA , 42, Geo steso r Ga kd exs, LO XD OX, S. W. 1
And at all Booksellers.
INDIA AND CEYLON, Provincial :gook Depots:
M adras Superintendent, Govemmenfc Press, ]ronnt Road, Madras.
^OMBAY :— Superintendent, Govemment Book Depot. To^ti Hall, Bomba*
oiND .-
— Library attached to the Oflice of the Commissioner In Sind, Karachi
• ^ B e n g a l Secret^iriat Book Depot. Writers' Buildings, Hoorn No. 1 , Ground Floor Cali'nff^
f » J :-Supennton,Io„t of Govemment Piess. U n iS ^ p / o ^ K '^ f
'fjff PCN JiB :— Superintendent, Govemment Printing, Punjab. Lahore.
K t f n B ran A :— Superintendent, Government Printing, Burma, Eangoon.
N ^.^CEN raA ^^ R O TU fCE S AKD Berab Superintendent, Govemment Printing, Central Provinces,
, '^'^SSAM :— Superintendent, Assam Secretariat Press, Sliiilong.
j " O Orissa Superintendent, Govemment Printing, Bihar and Orissa, P. O. Gulaarbagh,
:— Offlco of the Chief Commissioner of Coorg, Bangalore.
-N orth-West P bo.
ntiee Peovi.oe ILinager, Govemment Prii
Thacker, Spink & Co., Calcutta and Simla.
■W. N ejm aa & Co., Ltd., Calcutta.
R .,< :a ^ ra y & Co., Calcutta.
8 ..K .'L a h irl & Co., Calcutta.
■The Indian School Supply Depot, 309, Bow
. ‘Bazar Street, Calcutta.
BOtterworth & Co. (India), Ltd., Calcutta.
Hal M. C. Sarcar Bahadur & Sons, 90-2A,
Harrison Road, Calcutta.
Standard Literature Company, Limited,
Calcutta.
Association Press, Calcutta.
Chukervertty, Cliatterjce & Co., Ltd., 13,
^ lleg e Square, Calcutta.
The Book Company, Calcutta.
James Murray A Co., 12, Government Place,
Calcutta. (For Meteorological Publications
only.)
E a y Chaudhury & Co., 68-5, AshutoBh Mukherji
Road, Calcutta.
Scientific Publishing Co., 9, Taltolla Lane.
Calcutta.
Chatterjee & Co., 204, Cormvallis Street,
Calcutta.
Standard Law Book Society, 8-2, Hastings
Street, Calcutta.
The Hindu Library, 3, Nandalal Mallick Lane,
< ^Calcutta.
^ ^ A ^ :^|5 B a 3ak, Esq., Proprietor, Albert Library,
K ^ I t r a Brothers, Rajshahi.
Higginbothams, Madras.
V Q Rochouse <
fc Sons, Madras.
K G. A. ^’ateson & Co., Publishers, George Town,
' ' Madras.
Theosophioal Publishing House, Adyar, Madras.
P. Varadacliary & Co., Madras.
S. Murtliy A Co., Madras.
Bright & Co., Trivandnim.
The Booklover’s Resort, Tafkad, Trivandrum,
South India.
E. M. Gopalakriahna Kone, Pudumandapam,
Madura.
Central Book Depot, Madura.
Vijapur & Co., Vizagapatara.
Thacker & Co., Ltd., Bombay.
D. B. Taraporevala Sons <
fc Co., Bombay.
Sunder Paiidiirang, Bombay.
Ram Chandra Govlnd & Sons, Kalhadevl Road,
Bombay.
N, M. 'I'ripatlii A Co., Booksellers, Princes
Street, Knlbadevi Road, Boniliay.
New ami Secondhand Bookshop, Kalvadevi
Road Bombay.
Mrs. Railhabai Atmaram Sagoon, Kalbadevi
Road, Bomlmy.
J. M. Pnndia tV Co., Bombay.
Gatulal <
fe Co., Bombay,
A. H. Wlieelnr <
fe Co., Allahabad, Calcutta
and Bombay.
8 . Govlnd & Co., Standard Road, Girgam
Bombay ’
ProprieNjr, ??ew Kitabkhana, Poona.
The Manager, Orirntnl finok Supplying Agency,
Jf>, Hhukrawar, Poona City.
Kam a Krishna Bros., Opposite Vlshrambag,
Poona City.
8 . P. Bookstall, 21, Budhwar, Poona.
ManimliJas A SofiH. IJoolcRollera and Fubllshers
Bliijjxa Talao, Surat. *
The Standard Hnok & Stationery Co., 32*33
Arhai) Road, Peshawar.
Printing and St-ationery, Peshawar.
' E'>«at Book
Depot, Dharwar.
BookstaU, Karachi, Quetta,
Delhi, M ^ e e and Rawalpindi.
C ™ ™ '’Lrachl.® "® “‘ ’ Street.
The English Bookstall, Karachi.
The Standard BookstaU, Quetta.
V- J^lhotra & C o.,’ Quetta.
T
V
?’ * j-V Edwardes Eoad,
Tho 5'Hf. Murree and Lahore.
1 no Standard Book Depot, Lahore N’flinlt'il
^ n f Delhi ^ “ b a T c J a n t l S
Prc^“i’’ffia
b
®
a
“f ‘*'-'
The North India Christian Tract and Book
SM lety, IS, Clive Hoad, A llah abai
Ram Dayal Aganvala, 184, Katra Allahahirt
The Indian Arm y Book Depot, J u fl Cawnnn,S'
The Indian Arm y Book Depot, JullSndo^CitT’
Manager, Newal Kiahore Press, Lucknow
° t V;’''’'’*' I°dia Publishing House, Ltd.,
Luckno™ Ammuddaula Park,
E ai Sahib si. Giilab Singh & Sons, Mufld-I-
Am Press, Lahore and Allahabad
LahSo * Anarkall,
Purl Brothers, Booksellera and PnbHaho™
Katclieri Koad, Lahore. i ’«hli6 hers.
The Tilak School Bookshop, Lahore
The Standard BookstaU, Lahore.
The Proprietor, Punjab Sanskrit Book Depot
Saidmitha Street, Lahore. '
The In.surance Publicity Co., Ltd., Lahore
Jho Punjab Religious Book Society, Lahore.
Manager of the Imperial Book Depot, 63
_ Ciiandney Chauk Street, Deliil.
Fono Book Agency, ifew Delhi.
Oxford liook and Stationery Company. Delhi
and Calcutta.
Supdt., American Baptist Mission Preaa
i«.angoon.
The Modern Publishing House, Ltd., 30, Phnyre
Street, Rangoon.
Burma Book Club, Ltd., Rangoon.
Manager, The “ H itavada", Jfagpor.
Bhisey Brothcra, Booksellers and Stationers,
Sitabaldi. J<agpur.
S, C. Talukdar, Proprietor, Students & Co
Cooch Bchar. ’
The Manager, Ceylon Observer, Colombo,
llie Manager, The Indian Book Shop, Benares
Nand Kishoro & Bros., Chowk, Benares Cltv
'Jhe Srlvllliputtur Co-operative Trading Onion.
Ltd.. Srivilliputtur (3. I. R.).
Raghunath Prasad & Sons. Patna City.
Ihf' Students’ JiJmporiiim, Patna.
K. L. Mat-hiir and Bros.. Guzri, Patna City.
Dand-kar Brothers, Indore City.
PuRtukalaya Sahayak Salmkarl, Ltd„ Baroda.
The Hyderabad Book Depot, Chadcrghat,
nydcrubad (Deccan).
Th;ikur & Co., Ammoti.
S. Krislmaswamy & Co., Teppakulam P. O
TrichjnoiioJy Fort.
National C«tllpge Tcaehcrd’ Union Book Depot.
Trichiij'»poIy.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-4-320.jpg)
![[iii]
TABLE OF CONTENTS.
FORMS.
Number. Title.
Article of the
Code in -which
mentioned.
•
Page.
1
2 and 2-A
Report of intentions of Gazetted Officers
to proreed on leave.
Monthly statement of ejipenditure .
28
88
3 Deleted . . • • • • ..
4 Account of th© Famine Insurance Fund - 147
4-A
4-B
5
Statement showing the ntih'sation of the
Famine Tn5?nrance grante for the year.
Statement showmg the progressive utihsa-
tion of the annual Famine Insurance
grants and balances thereof.
Appropriation Accounts . • • •
147
147
827
6 Audit Register of gazetted officers’ pay and 221
7
allowances. , i
Audit Re/rister of gazetted officers pay and
allowances (alternative form).
221
221, Rule 1
284
8
e
Register of payments made to gazetted
omcnrs of other provino<«.
1R.gister of Last-pay Certificates
10 i Register of Leave-salary Certificates
I 264
lO-A 1Kegister of Colonial Loove-salary Warronta 204
11 History of Services • • • ‘
267
2 Scale Audit Register ■ • • •
275
13
14
Statement of changes amongst gazetted offi
cers.
Deleted . • • • '
279
14-A Deleted 1
16 List of Government Servants due to retire.
! 283 & 290
16 Establishment Audit Register .
291
1
17
18
19
Travelling Allowance Audit Register.
Contingent Audit Register
Register of Special charges
304
312
316
20 Register of Pension Payment Orders issued.
; 331 (o)](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-7-320.jpg)
![[ iv ]
FORMS—contd.
39-C
40
41
42
43
Number.
----------------------------------------------------------
Title.
Article of the
Code in which
mentioned.
Page.
21 Register of new pensions by Departments . 333
22 Audit Register of Pensions 335
23 Audit Register of Presidency pensions 340
24 Gratuity Register . . . . . 341
24. A Letter forwarding final Pension Payment
Order to the Treasury Officer.
342, Rule 2 ]
2d Last-pay Certificates of pensioners trans
ferred to London for payment.
345
S
O Comparative statement of mortality of pen-
■sioners. • • .
346
27 List of Interest Payment Vouchers . 352
28 Statement of Interest chaiges on Loans . 354
29 Proof sheet of Postings of Deposits . 359
S
O Number Book of orders for refund of Laps
ed Deposits.
361
81 Old Bills List . . . . . 377
82 Agreement sheet o£ Local Bills . . i 379
33 Broadsheet of Local Bills . . .1 381
34 List of Unpaid Bills..................................... 384
S5 List of Foreign Bills drawn 387
36 Remittance Check Register 396
37 Register of ParmBnent Advances 417
38 Register of Government Servants lent or
transferred to Foreign Service.
428
39 Broadsheet of contributions towards pen
sions and leave-salary. ,
429
39-A Broadsheet of special recoveries . . ! 435
evuvj. lu r
motor ears andother conveyances.
Register and Broadsheet of advances for 414
house-building and for motor cars and
other conveyances. |
Register and Broadsheet of sijeciol recover- 434
iea.
Register of special recoveries . . . 435
Statement showing realisations from subs- 43S
cribcrs und'-r tlie Indian Civil Service
Family Pension Regulations.
Deleted](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-8-320.jpg)
![FORMS —contd.
[ V ]
Number.
44
45
46
47
48
49
50
51
51-A
52
52-A
53
54
55
56
57
58
59
60
6
1
62
63
64
65
nc
67
63
Title.
Arti ele of flj«-
Code in which
mt nriontd.
Statement of Loans granted under the rules
of the late Military Fimds.
Statement of Recoveries of Loans under the
late Military Funds.
Statement of Deductions on account of
Indian Military Service Fannilj' Pen.<:icns
List of subscriptions to the Bengn] and
Madras Servi^’e Family Tension Fund.
List of subscriptions to Postal Insurance &
Life Annuity Fund.
Broadsheet of the Forest Officers’ Irovident,
Fund.
Ledger Account of Forest Officers’ Provident
Fund.
Deposit Account of Forest Officers’ Provi
dent Fund.
District Classified Abstract
Cheque Register of the Pre-audit Depart
ment. I
Register of cheques delivered . , . i
I
Cosh Pajroent Register of the Pre-audit De-I
partment.
Accountant General’s Check Register of out
standing pre-audit cheques.
List of Payments by the Pre-audit D epart-,
ment.
Classified Abstract of Pre-audit payments .
Register of Deductions from bills paid by
the Pre-audit Department.
Daily Abstract of Ma jor Head totals of
pre-audit payments.
Classified Abstract of nuiall Coin Dep6ts .
Statement of Disburst is’ Accounts .
Works Audit Register . . . .
Register of Land Cliarges
Register of Sanctions to Working Estimates
of Projects.
Broadsheet of Suspense Accounts, Deposits
and Takavi Works Advance.ii.
Broadsheet of Cemetery Kndo«ment re
ceipts.
Financial Results of Irrigation. Navigation,
Embankment and Drainage Works.
Rroadsheet of Public Works Trnnsfers
Broadsheet of Public Works Clipqucs
444
444
447
449
453
456
Annex. A,
Rule E.
456
Annex. A,
Rule F.
456
Annex. A,
Rule H.
462
4
81
481
482
400
491
492
493
494
506
507 & 678
552
586
594
619
642 & 643
650- 662
687
690
Page.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-9-320.jpg)
![[ V i ]
FORMS—eoncld.
Number. Title.
Article of the
Code in tvhicb
mentioned.
i
1
Page.
69
70
71
Broadsheet of Public Works Rernittances to
treasuries.
Summary of Revenue and Expenditure by
Forest Divisions.
Deleted
690
709
1
72
73
74
75
76
77
Progressive summary of Forest Revenue &
Expenditure.
Confidential Tndex-card of Governrapnt
servants responsible for financial irregu
larities.
Objei’tion Statement (Public Worto Trans
actions). .
Objection Book and Adjustment Register
(Public Works Transactions).
Objection Statement (other than Public
Works Transactions).
Retrenchment slip . . . .
713 1
735 1
739 & 745 to 1
750
743 & 767—
767
769
774
78
79
Objection Book (other than Public Works
Transactions).
Adjustment Register (other than Public
Works Transactions).
Obiection Book Advances .
776, 787,
793 and 794.
785—793
795
80
81
Broadsheet of Syg.
pense Account.
Abstract of Objections . . . . 796
82
83
Objection Statement (other than Public
Works T r a n s a c tio n s ) — A lt e r n a t iv e form.
Deleted . . • • • •
799
84 Report of audit of accounts of Currency 890
85
circles.
Report of verification of Currency balances
i
892
1](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-10-320.jpg)
![[See Art. 1.]
G overn m e^ of i L w T ct! '' ™
^ ^ Auditor-General’p Eules.
shall be deemed to have come into force on January 4, 1921
J
-n these rules; —
(a) “Accounts” includes accounts of stores and stock, as well
as accounts of money transactions;
Officer” nieans any officer of the Indian Audit Depart-
„ ® exercises audit functions;
^venue Accounts of India” means the accounts
^ piescribed in Section 26 of the Act;
(d) “^dian Audit Department” means the officers and establish
ments subordinate to the Auditor-General, which are employ-
c
t upon the compilation and audit of accounts of Government
transactions in India;
(e) Principal Auditor” means the head of an office of accounts or
01 audit or of both who is immediately subordinate to the
-'luditor-General;
(/) “The Act” means the Government of India Act.
C o n d itio n s of E m ploym en t.
P ay and General.
3- The pay of the Auditor-General shall be Es. 5,noo a month.
inlti Auditor-General, on vacating his office, shall not be eligible to
^oiu any other post under the Crown in India.
Leave.
laid '■V*'^^^°^‘.General shall be entitled to leave on the conditions
otlip” Section 96b of the Act and the rules in force thereunder for
D
rin'v ° civil service of the Crown in India, or, if he was not,
cnnrHf appointment, in the service of the Crown in India, on such
6’ecrptT'^”® prescribed at the time of his appointment by the
I'.iry or btate m Council.
Pension.
service for pension shall be calculated in ac-
force +o o Section 96b of the Act and the rules in
India lor other persons in the civil service of the Crown m
APPENDIX 1.
to amount of the Auditor-General’s pension shall, if he was, prior
ficcordnnJ’° '° tS®?t’ service of the Crown in India, be calculated in
force +
1
, „ provisions of Section 96b of the Act and the rules in
acoordan^p°'^-fr u service to which he belonged, and otherwise in
•n thp oo i terms as the Secretary of State in Council may fix
ca.se of each person appointed.
( 1 )](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-12-320.jpg)
![N o . 1 ] APPENDICES.
P e o v i s i o n f o e a T e m p o k a e y V a c a n c y o e A b s e n c e f e o m D u t y .
8. In the case of a temporary vacancy in the post of Auditor-General,
or of the absence of an Auditor-General from duty, the Governor-General
in Council shall have power to appoint an officiating Auditor-General.
The salary of such officer shall be fixed in accordance with the rules in
force under Section 96b of the Act regulating the salary of an officiating
officer.
D u t i e s a n d P o w e e s .
#
General,
9. Subject to any general or special orders of the Secretary of State in
Council, the Auditor-General shall be—
(i) the final audit authority in Indiaj and
(ii) responsible for the efficiency of the audit of expenditure in
India from the revenues of India.
He shall further be, to the extent authorised by these rules, the ad
ministrative head of the Indian Audit Department.
10. The Auditor^General shall have authority—
(i) to inspect, either personally or through any audit officer, any
Government office of accounts in India ;
(ii) to arrange for test audit in any Government office of accounts ;
(iii) subject to any orders of the Secretary of State in Council
prescribing the nature and extent of the audit to be applied
to specified classes of expenditure, to frame rules in all mat
ters pertaining to audit, particularly in respect of the method
and extent of audit and the raising and pursuance of
objections.
Duties and Powers as regards Audit.
11. (a) The Auditor-General, without prejudice to his other audit
functions, is responsible that audit is conducted with reference to tho
following canons, namely: —
(1) Every public officer should exercise the same vigilance in respect
of expenditure incurred from Government revenues as a per
son of ordinary prudence would exercise in respect of the
expenditure of his own money.
(2) Money borrowed on the security of allocated revenues should be
expended on those objects only for which, as provided by rules
made under the Act, money may be so borrowed. If the money
is utilised on works which are not productive, arrangements
should be made for the amortisation of the debt.
(3) No nuthority should exercise its powers of sanctioning expendi
ture to pass an order which will be directly or indirectly to its
own advantage.
(4) Government revenues should not be utilised for the benefit of a
particular person or section of the community unless—
(i) the amount of expenditure involved is insignificant, or
(ii) a claim for the amount could be enforced in a court of law,
or
(iii) the expenditure is in pursuance oC a recognised policy or
custom.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-13-320.jpg)
![4
N 0„ 1 ] APPENDICES.
15. (1) The Auditor-General shall, on such dates as he may pres
cribe, obtain from each principal auditor and from any officer of the
Indian Audit Departnaent to -whom he may entrust this duty, appropria
tion accounts, in such form as he may prescribe, of the expenditure which
came xinder the audTt of such principal auditor or officer of the Indian
Audit Department during the past official year, together with a report
upon the accounts ana upon the results of the audit applied to them.
Prxy officer of Government may be called upon to provide any information
necessary for the preparation of such accounts or reports. _0n receipt of
the accounts and reports, th'! Auditor-General shall transmit them to the
Governor-tGeneral in Council or to the Finar.c.? Department of the Local
Government concerned with such comments as he may think fit.
(2) The Auditor-General shall forward to the Secretary of State
through the Governor-General in Council the several reports dealing with
the total expenditure in India in each year with his detailed comments
on each report, and may also offer such further comments of a general
nature as he may think fit.
IG. (1) The Auditor-General may on his ow.u motion, and shall ou
reference being made to him by the Governor-General in Council or by a
Local iGovernment, review any raidit decision of any audit officer, and,
if he thinks fit, overrule it.
(2) The Auditor-General may condone an omission to make a previous
reference to the Secretary of State in Council which was required l)y any
rule or order from time to time in force, prescribing the cases in which
the previous sanction of thp Secretary of State in Council to expendi
ture is to be obtained, in cases where, when the question comes before
him in audit, the failure to obtain the previous sanction of the Secre
tary of State in Council has involved, in his opinion, a breach of the
letter rather than the spirit of the rule or order.
17. The Auditor-General shall have power to require that any books,
papers or writings relating to the accounts audited by the Audit Depart
ment shall be sent fo- inspection by him or by any other officer of the
Indian Audit Department: provided that—
(i) if the Governor-General in Council or the Local Government, as
the case may be, certifies that the documents in question are
secret, the Auditor-General or other officer, as the case may
he, shall accept, in lien of such documents and as a correct
account of the facts stated therein, a statement certified by
the Governor-General in Council or the Local Government ;
and
(ii) if the documents are confidential, the officer to whom they are
made over shall be responsible for preventing disclosure of
their contents.
Duties nnd Towerb as rennrds Accounts.
18. The Auditor-General shall compile the Finance and Revenue Ac
counts of India in such form as may from time to time be prescribed by
theSecretary of State in Council and shall send them to the Governor-
General in Council ior transmission to the Secretary of State in Coun
cil. He may call upon any Government officer to furnish any informa
tion in such form as may be required for the completion of these accounts.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-15-320.jpg)
![Whidi power to prescribe the forms in
which wm S audit offices: provided that no change
made withnnf^'^ Finance and Kevenue Accounts shall be
the previous sanction of the Secretary of State in Council.
0tions°nffp^H-t^JP^ detail such as the opening of new minor heads, alter-
"afEectinir tho heads, and the like, are not changes
loeaning- of this°™l Finance and Revenue Accounts” within the
1
°^
’ ^ dispute arises as to the major head under which a
det-iileV I minor head under which a particular
Auditor-Gene^l included, it shall be decided by (he
b a l a n o p ^ ^ ^ ? , , p r e p a r e in each year a review of the
it to f]--o n maintained by the audit department and shall send
Stnto ■
* in Coimci] for submission to the Secretary nf
otate in Council.
^
v
lirrrK Auditor-General shall have power to determine the form in
rtnri I’endenng ac30unts to the Indian Audit Department shall
•'pni-,1?*'*-accounts and in which the initial accounts, from which the
maintained^ compiled or on which they are based, shall be
suhntVr'^^f Auditor-General .shall supply, or shall arrange that officers
uuiujnate to him supiily, any information required by the Governor-
«)crai in Council or by a Local Goverrment which can be derived from
■
•
-e accounts maintained in the offices under his control.
arrange that such asi.istancc as may be
mnnf + n rendered by the officers of the Indian Audit Depart-
aiitT .™
® |Governor-General in Council, the Local Governments and other
lorities in the preparation of their annual budget estimates,
in any case the Secretary of State in Council has declared that
4
.1
, “ ^-intenance of tho provincial accounts of a specified province or of
* accounts of any department of the Central Government is transferred
tho authority (hereinafter referred to as the said authority) other
in V 1 Auditor-General, the duties and powers of the Auditor-General,
ern 1.^° accounts of such pi-ovince or department, shall be ,cov-
ny the following provisions, namely: —
(5) The officers and osstablishments employed upon the maintenance
of such aci-oi'nts shall not be subordinate to the Auditoj'-Gen
era], but the Auditor-General shall be responsible for the in-
‘■'lusion of the accounts in the Finance and Revenue Accounts
of India and shall have power to prescribe the form in which
^nd the time or times at which the accounts shall be snbmit-
ted to him for audit and for such inclusion
(2) The appropriation accounts referred to in sub-rule (i) of Rule
15 shall be prepared by the said authority in such form as he
may, with the concurrence of the Auditor-General, determui'’,
and shKll be transmitted, bv .such date as the Auditor Generiil
may prescribe, to the officer of the Indian Audit Department
to whom the Auditor-General has entrusted the duty of I'e-
porting thereon The Auditor-General shall thereafter obtain
and dispose of the appropriation accounts and of the report
thereon of the .nforesnid r-ffioer of the Indian Audit Depart
ment in accordance with the provisions of Rule 15;
APPENDICES. [N o. 1](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-16-320.jpg)
![ruo.
APPENDICES.
a p p e n d i x 2.
[See Art. 3.]
Rules defining the Financial Powers o£ the Auditor General.
Definitions.
1. In these ru le s:- Finance D e p a r t m e n t of the Gov-
(a) F in a n ce D e p a r t m e n t means the Finance uep
ernment of India. __a<
; a lump
c t a r g / x S h S iT p ° i d . t a p » ” > » * “ ■
( .) ~ « .e t „ n . f e r o . t a d . one of
appropriation to another such unit.
F o ^ , d a~J •>!
2. Tho A uditor
General. on 1-iv— ,.
(a) the provisions of ^ I r s u T h "
force or of rules made under su ^ ^•i.u 4
-v
^
p
'« ‘‘‘ S i i f r . t ° 5tS o rS e ?s S- “
(e) a o j order ol 't t e G o ™ » o r G en eral »
r f « 'a w r ? v ? d * o r c r £ r , i» » e d b y the Secre-
« , J r L t T t l ; G o „ r n . r G e n .r .. in O .» o i . . sca.e
or maximum scale of expenditure, o
(e) these rules.
3. The Auditor General may
^ ^ t i o n »nd abolition of provided that no class or grade of
'^ t s shall be created o? abolished if its maximum pay exceeds BlOO.
4. The Auditor General may °^^®ent%mplo?^if°^theSto^^
post or of a Government servant L L t exceed E850 after
pay of the post or of the Government servant does not exce
the increase or before the reduction, as the case may n .
5. The Auditor General may sanction the creation of a temporary post on
pay not exceeding E2,500— . p-.„ped
(o) for any specified period, if the pay of the pos
5850; and
(b) for not more than two years, if the pay excee o • ^^
K o t e .— I f the holder of a tem ror.iry post ore.itcd MU n ot’ bc^nO Tointcil to the post,
esc Md Eg, 2,500, wonld have drawn orerseas m y In BtC'rU'>8« M hau eanctlpne<i for
the Auditor Gcueral m ay permit the holder of would h.ive been entitled had he
the post the ovcrBeas pay In sterling not exocedin? the onioimt to liicii nc «oi..u
not been appointed to the tomporary post.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-18-320.jpg)
![8
No. 2] A P P E N D IC E S .
0. The Auditor General may increase or reduce-the pay of a temporary
post, on condition that the limits imposed by rule 5 are not exceeded.
7. The Auditor General m ay sanction the revision of the permanent pay
c i an establishment, on condition that—
(a)the provisions of rule 4 are observed, and
Eevision of estabUshment. (5 ) the additional expenditure involved does not
exceed 825,000 a year.
S. The Auditor Genei'al may sanction expenditure on contingent charges
contingent cxpcuaiture. Purchase of articles for the public service
subject to the provisions of the Civil Account Code
and of any orders issued from time to time by the Governor General in
Council.
9. In any individual case, the Auditor General maj- sanction recurring
Miscellaneous expo.,aiture. expenditure not exceeding B200 a year or non
recurring expenditure not exceeding Sl,OQO on any
object for which no scale or lim it to his power of sanction is prescribed
by any Act, rule, code or order as described in rule 3, if—
(a) the sanction does not involve an express contravention of dn
existing rule or order of the Governor General in Council, and
(b ) the expenditure is within the j^owers of sanction of the Governor
■General in Council.
Powers o f writing o ff losses o f cash.
10. The Auditor General may sanction the writing-oU finally of irreco
verable advances, of irrecoverable value of stores lost by fraud or the negli
gence of individuals or other causes, and of losses of cash due to robbery,
accident, embezzlement and similar causes up to a limit of Es. 5,000 in
ea.cli case.
Effect o f sanction.
11. Sanction to any given expenditure becomes operative as soon as
W hen saactlon Iwcomes funds have been appropriated to meet the expen-
operauve. diture, and does not become operative until funds
have been so appropriated.
12. kSanction to recurring expenditure covering a specified term of years
becomec operative whe.i funds are appropriated to m eet the expenditure
of the first year and remains in operation for each year cf the specified
term subject to appropriation in such year.
A p p r o p r ia tio n .
13. When a grant for expenditure upon Audit has been voted by the
Primary units Of appropm tiou. Assembly, the nmount voted, together
• with any sum, assigned for simi
which does not require the vote of the Assembly, will be communicated to
the Auditor General by the Finance Department in the shape of lump
sums allotted, except as provided in rule 14, under the follow ing heads: —
(1) Pay of officers.
(2) Pay of establishments.
(3) Allowances, honoraria, etc.
(4) Rupplios and services.
(5) Contingencies.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-19-320.jpg)
![10
IfO. 3] A P P E N D IC E S .
APPENDIX 3.
[See A rt. 10.]
Rules defining the Financial Powers of Accountants General.*
D efinitions.
1. In these rules:—
(a) F in a n ce D ep a rtm ent means the Pinanee Department of the Gov
ernment of India.
{b) N on-recurring exp en d itu re means expenditure sanctioned as a
lump sum I'harge, whether the money be paid as a lump sum or
by instahnents.
(c) R e - a p p r o p r ia t io n means the transfer of funds from one unit of
appropriation to another such unit. ^
Powers of sanctioning expenditure and of creating posts.
2. An Accountant-General may sanction expenditure or advances of
public money in those cases only in which he is authorised to do so by—
(a) the provisions of any legislative enactment for the time being
in force, or of rules made under such an enactment; or
(b) the Civil Account Code or any other code issued by, or with the
approval of, the Governor-General in Council; or
(c) any order of the Governor-General in Council delegating to him
financial powers with reference to the provisions of a legis
lative enactment or to rules approved or orders issued by the
Secretary of State; or
(d) any order of the Governor-General in Council laying down a scale
or maximum scale of expenditure; or
(e ) these rules.
3. An Accountant-General may increase or reduce the pay and allow
ances of a menial serving under him subject to the following reservar
lions—
(i) that his powers do not extend to the creation or abolition of per
manent posts,
(ii) that the rates of pay and allowances do not exceed those eano-
tioned by the local Government for menial establishments in
its secretariats, and
(iii) that an addition to the pay and allowances does not have the
effect of raising the total pay and allowances of a post or of »
Government servant to an amount in excess of Rs. 50 a month.
• This tonn Includes the OomptioUer, Asa»m, but the powera speeiflcil In Hule S are exorclscd by al*
Hsads ol Account offlcos tinder the Auditor Gsnoral.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-21-320.jpg)
![13
APPEN D IC ES. [ N o . 4
A P P E N D IX 4.
Rubs iov the Traiaing o! Junior 0$C3rs and for Dsparimental Exami-
aations.
I .— Bulea for the training o f Probatiom rs in the General L ist o f 1he
In d ia n A u d it arid Accounts Service.
[See Art, 25.]
(1) All Probationers will, within the first six months of their appoint-
meiit, spend not less than six weeks :it a Treasury in order to see the
initial stages of the building up of the accounts. This period will extend
over the compilation of two monthly sets of accounts, the second set being
prepared by the Probationers themselves and checked by the Treasury staff.
(2) No Probationer will be allowed to appear at the Lowtir Departmental
Examination until he has completed the training at the Treasury.
(3) On passing the Lower Departmental Examination, Probationers will,
be allov/ed, as far as is compatible with the interests of the service, to
choose whether they will be further trained in E.ailway Accoiints or in the
ordinary line. Should he consider it necessary, however, in the interest of
■the department, the Auditor General naay decide for which branch
^ny Prob.itioner is to be trained. Those electing for training in Railway
Accounts Will put in a considerable period at a .station, an Executive Engi-
r.eer^s office, a workshop and a store yard and an equal period in a Railway
Audit office. The others will put in two or more months in a Sub-Divisional
and a Divisional office of the Public Works Department and a longer time
in a Civil Audit office.
(4) The training in the Audit o£5ce will be generally on the lines laid down
in the annexed regulations (vide section II below), whirh were published
wit.h th-5 Finance Department’s Resolution No. 3493, dated the 28th Decem
ber 1876.
(5) No Probationer will be allowed to anpear at the Higher Deparr,-
mental Kxamination until he has completed the training prescribed in
ela,use (3) above.
(6) Arrangements for the training cf Probationers in an outside office
be made by the Head of the Audit office to which the Probationers are
fittached.
,, I- ^iien a probationer has to proceed to another Btation for the purposes of his tralniiifc. his travplUnt?
will be regulated as for joiirncys on tour, (infl h*“ may be irrftnted a halting oUowance at thr?e»
lourcns of the rate admissible, up to a maximum period of two months at any particular station.
. (7) During the period that Probationers are in an outside office, they
Will submit diaries regularly to the head of the Audit office to which they
five attn^'hed^ while they are m the Audit office itself, it will be left to
the head of the office to use his discretion with regard to the nature of the
control which he exercises over the Probationers’ work.
— Detailed Reguhtione of 18 76 [for the training o f Ju n ior Officars) referred to
in paragraph (4) o f Section I above.
p ) The work of an Indian Audit office, as at present constituted, is
aivided into audit and account, of which the former leads up to. and
prepares materials for. the latter. When, therefore, a junior officer has
oeen long enough in the office to have a general knowledge of its working,](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-24-320.jpg)
![14
No. 4] APPENDICES.
he should be attached to the audit section, and make himself practically
acquainted %ritt the procedure of testing, checking and recording payments
to gazetted officers, establishments and pensioners, and payments on
account of contingent charges; and he should be required, -svithout assist
ance, to audit and record the audit of some vouchers of each class.
(2) When a junior officer reports himself ready to prepare a classified
abstract, the Accoimtant General should cause the original cash account
and lists of payments received from some one Treasury in a past
month to be brought up, the- vouchers and schedules being first
arranged in the order in which they are received from the Treasury, and
the junior officer will then prepare and prove a classified abstract and objec
tion statement -trhich will Ije checked with the abstract already passed and
posted, and a report of any differences made to the Accountant General.
In Madras * * * * * *
classified accounts are still submitted, and in this pre&idency junior offi
cers should be required to post blank forms from the separate vouchers
and schedules as far as the materials Perve.
(3) A t this stage the junior officer should be placed in charge ofthe
objection book of one or more di-5tricts for a few months; this work
not occupy his whole time and need not interfere with his further training
I t) N ext he must prepare, for some months other than March or April,
the fLbstrar-t oF transfer entries and statement of disbursers’ accounts, and
also post the closing entries of the month on as many pages of the detail
book as the Accountant General may consider sufficient to afford a fair test
of his jpractical knowledge.; the Superintendent of the compilation depart
ment will lay the papers before the Accountant General again with a report
of the corrections found necessary.
(5) WeTct the junior officer should prepare the journal entries of a m onth;
he should also be required to prepare rough drafts of the entries, both
journal and ledger, to close the books of one year, nnd to open those of
the next— the entries, in fact, which will be necessary in the local office to
close and open the books in use at the time of his probation.
(0) At some stage in this course of training the junior officer should,
for som.e months, be put in charge of one or more accounts current with
other office?, both outward and inward, gathering materials for the outward
account from the original district acroimts, preparing the account current
and agreeing it with the books, watching the action of the other party to
the amounts in adjustment, and also taking the necessary steps to pass the
mward amounts through the books, preparing the objection katem ent and
any letters connected with his work for the approval of the Accountant
iTeneral.
(7) The r.eressary duration of the course of training must vary with the
opportunities available and the industry and ability of the officers, and it is
to name any particular period; but on no account
T be hurried, and the Accountant General must satisfy him-
selr that tne iiinior officer has acquired a competent knowledfje of the ordi
nary du.IPS of the several branch’ s of an Accountant General’s office; * *
m .~ T ^ v lp s fo r tTie Dp.partm m tal E xa m in a tion s o f Prohatim & rs in tl>e General
lA8t o f ile. TnM an A u d it and A cco u n ts Service.
rSee Art. 25.1
H ) The Lower and Higher Departmental Examinations will be held half-
the 10th November'and
folloTMng d.iys, m the subjects detailed in schedules A and B appended](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-25-320.jpg)
![16
No. 4] APPENDICES.
SCHEDULE B.
H i g h e r D e p a r t m e n t a l E x a m i n a t i o n , ( c )
For Probationers who have imdergone trami7ig in Railway Accnvnic
Subjects. Marks.
1. Government Book-keeping, and the Civil Account Code
(8th edition), Cliapters 1 to 6, 11, 12 and 16, the Audit
Code (1st edition), Chapters 1 to 12, 15, 21 and 40 to
42, and the Account Code (1st edition). Chapters 10
n , 12 and 1 3 ................................................' . . . 250
2. Civil Serv'ice Regulations (Pension Rules only) and Funda
mental Rules (including the supplementary rules issued
thereunder by the Governor General in Council) . . 250
3. Railway Accounts, General paper on all branches of Rail
way Accounts 250
4. Railway Accotmts. Special paper on—
(а) Open Line Expenditure audit, and budgets, and Store
Accounts, or
(б) Open Line Traffic Audit and Statistics, and Railway
Construction Accounts . . . . . 250
T o t a l ................................................i,000
F or others.
1. Chapters I, II and IV — V I and V III of Government Secu
rities Manual and all chapters of the Civil Account
Code, 8th edition; Volumes I and IT, Audit Code {1st
edition) ; Accoimt Code (1st edition), and the Forest
Accoiuit Code . . . . . . . . 250
2. Civil Service Regulations (Pension Rules only) and Funda
mental Rules (including the supplementary rules iasued
thereimder by the Governor General in Council) . . 250
3. Government Book-keeping and Finance and Revenue A c
counts . . . . . . . . . 250
4. Public Works Accoimt Code . . . . . . 250
T o t a l . . . . 1,000
<c) The exanilntttlon will bo of a practical nature and books ill be a llo w e l](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-27-320.jpg)
![17
APPENDICES. [No. 4
* R u le s for th e D ep a rtm en ta l E xa m in a tio n qu alifying fo r appoint-
m e n t to th e S u h ord in a te A cco u n t Service.
[See Art. 49.]
(1) The Departmental examination qualifying for appointment to t.h?
bubordinntc Account Service will be held once a year in November for all
Livu Auait ofBces and will be separate for each branch of service. It will be
^cla in the several Civil Audit offices and be conducted, under the rules in
i^ec^ion of this Appendix, bv means of question papers forv.'arcled by the
Auditor General or set by the local Accountant General, as the case may be,
th ^ below'. The answers will be examined and marked by
6 Auditor General or local Accountant General aecordine as the papers are
set by the former or by the latter.
Aj offlfiTw
holiiisp
.n
ssp
dtheI
’xam
inatiO
Dfor,->
n
ybranchw
ill D
ot. if he appears at theeiaml-
anotherbranch, boreq
u
irrcl to passagaininthe S'ibjects rotnm
onto the tw
opxam
inntions,
(2) All persons appointed direct to the Subordinate Account Service, who.
nave not passed this examination, are. required to sit for it under the rules
in Article 50.
Graduates wdth not less than three years’ permanent service in a Civil
Audit office or as Divisional Accountants, and others w’
-th_ not less than five
years’ permanent service in a Civil Audit office or as divisional accountants,
^■■ly be allowed to appear at the examination, if they are certified by the
Accountant General to be regular in their attendance, energetic, of "good
nioral character and business habits, to give indication of possessing aptitude
for the work of a Senior Accountant, and to have a reasonable prospect of
passing the examination Except with the special sanction of the Auditor
General such persons will not be allowed to appear at more than four exa-
mmr.tions.
™ — J^^f'n-frradnates c.^n count prrmanci't pervlre ns ncco’Tnf« clerks in divisional or snb-dlviPlonal
of the Pulillc Works T)epartment, up to a period not exceedina two years, as pernianen* service
as Divisional A rconntnnts for the pnrposr? of this rnle.
t'nn I — service reqi'ired iintii'r this nile to mnJte n person eligible to appear In fhe Examlnn-
i several periods of .service, riz.. II) as a Divisional accountant, (2) as an accounts
^ ^ nniit of tw o yoars> and na a clf^rk In nn A udit offlre.
fi._ S.— Service as a tpm pnrary D ivisional A cconntant can also count if the person concerned I«. at
‘•ue tim e of sittin s for th e exam ination, in pprmanont Oovernm ent omploj^.
J>OTE 4.— FiXtreme care should be pxorci:-cd in pranting tho certlflcate referred to above.
f2A) The e.xamination of the Commercial Branch is reserved exclusively
lor the following classes of men: —
(1) Probationary Superintendents, Divisional Accountants and cl’ rV,'
on the staff of the Director of Commercial Audit at Headqup.rte-.s
or elsewhere,
(2) Probationary Superintendents, Divi'iional Accountants and clerks
who have undergone at lea.-it six months training under the
Director of Commercial -udit in commercial ncconnt!in'’y ,Tnd
audit work either at Headquarters or elsewhere, who either—
(i) are .still attached to the Commercial Section though not brought
.... f^n to the strength of that Section, or
(n) have ■been appointed to some commercial accounting post in
any part of India or Burma.
,3) Senior Accountants -and Accountants who have at .some v^ne
undergone at least six months training in Commercial Account-
n.ncy and Audit work under the Director of Comnipreia! .udit
and are accented by him as suitable candidates for th
>> exam in.-.
tion.
prov;n,.p', r'*’,'!*
. t'’ bm
n"h of tbo Subordinate .V
ceoiin
t ‘iervire d
r. not unn
lv?
ernnient Local Audit n-.Tirtm
i-nr has b
een tr.uH
tiTrel tn tbi control of the T
.oc'il fi.-n-](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-28-320.jpg)
![18
No. 4] a p p e n d i c e s .
(3) Accountants General .vill submit to the Auditor General, not later thaa
the 15th September in each year, a statement, in the lollowing form, of the
candidates for e x a m in a tio n in the following N o v e m b o r :-
It not appointed direct.
S Total Permanent Service.
Character.
i I B oth for graduatca I
an dn oa-graduates. ^
8
<!
Nam e
of
candidate
(4^ (a y The s u b je c t ^ ^ the examination and the full marks aUotted to
each are as follow s:
O
rd
in
a
ryS
u
b
ject.
(1) Pr6cis and Draft
Maries.
150
S
p
ecia
l S
u
b
jects.
I.— Ordinary Branch.
(2) Fundamental Rules, Civil Service Regulation (P ^sion
■ Rules only), Leave Procedure Rules made by the Go
vernor General in Council and instructions issued by
the Auditor General in connection with Leave
Procedure (Appendix 10 of the Audit Code)
(3) Civil Account Code, Volumes I and II, Audit Code (o m t-
tine Works audit and Public Works Inspection Rules),
T r ^ u r y orders issued by the Governor General in
Counoil luider Rule 16 of the Devolution R u l^ , Forest
Account Code and the Mwiuftle issued by the ControUer
of the ..................................................................................................
200
200](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-29-320.jpg)
![2 0
No. 4] APPENDICES.
Subjects. M arks.
(5) The theory and practice of Factory accounting, embrac
ing stores control and costing . . . . . 150
(6) The audit of the accounts of trading and maniifacturing
concerns . . . . . . . . 150
N o te .— F o r subjects (4) to (0) above the follow ing tex t books are recom m ended ior stu d y :—
A dvan ced A ccounts b y K . If. Carter, F .C .A .
Cost A ccounts by L . H aw kins.
A u ditin g (a practical m anual for auditors), b y 1 . K . D icksee.
(6) In each of the subjects (2), (3) and (4) of the ordinary and the Local
A u dit Branches and in subjects (2) and (3) of the Commercial Branch, there
will be two papers which will be given in the order indicated below, and in
the subject (6) of the Ordinary Briinch there will be an entirely practical
paper divided into two p a r ts ;—■
(i) A paper to be answered without books.
(ii) A severely practical paper to be answered with books. Questions
in special subjects (4), (5) and (6) of the Commercial Branch are
to be answered without the aid of books.
For the practical papers each candidate should bring with him a copy
of each of the following books: —
J O rd in a ry B ra n ch.
j ’Civil Service Regulations with Appendices.
Fundamental Rules.
"^Devolution RuleB.
^Treasury Orders issued by the Governor General in Council.
Audit Resolutions.
Civil Account Code, both the volumes.
Audit Code.
■
* Account Code.
. Forest Account Code.
J Public Works Department Code.
Public Works Account Code, with the Book of Forms.
Manuals issued by the Controller of the Currency.
^A ud itor-G eneral’s Audit Rulings issued during 1921-22 and subsequent
I years and Audit Instructions.
'■ Leave Procedure Rules made by the Governor General in Council.
Such books relating to subject (6) as the Accountant General may
prescribe.
L oca l A u d it B ranch.
Civil Service Regulations with Appendices.
Fundamental Rules.
Audit Resolutions.
Civil Account Code, both the volumes.
Audit Code.
Account Code.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-31-320.jpg)
![22
J f o . 4 ] a p p e n d i c e s .
(6) In the local A udit Brancli a candidate will be considered to have
passed if he obtains the follo’winR m arks:
Snbiects (lU o (4) . • 35 p e r cent, in two and 40 per cent, in two.
Subjects to These percentages must also be secured
separately in the practical papers answer
ed w ith the aid of books.
Commercial Book-keeping . 40 per cent.
Aggregate . . . 50 per cent.
b /p a S s T n r t £ e in i n S
tions if he so W’ shes. i i
(7) in the Commercial Branch a candidatewill be considered to have
passed if he obtains the following marks :—
Precis and D r a f t .......................................................... 35 per cent.
Special subjects (2) and (3)...............................................30 per cent.
This percentage must also be secured separately in the practical papers
answered with the aid of books.
S p e c i a l s u b j e c t s (4), (5) and (6) . . . .
Aggregate . • • • ‘
(3), may be exempted fr9nl further examination in those subjects
examinations if he so wishes. _ __
Tnp romnlete results of the examination will be communicated by tbe
'^ ' (0)''Tre"Auditor General reserves to himself the power of allowing excep
t i o n s to t h e s e r u l e s in very special cases.
years in respect of persons then in service.
V -R u les for conducting the Departmental Examinations referred to in
V . xi/uv O J ^ TTT ___7 TT7 +7i;p A'n'rn>r}/ii.'r.
Sectims T
T
Tand TV of tlm Appendix.
nominatol ^ examination papers must not be opened till
the presence of the candidates.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-33-320.jpg)
![24
No. 5J
A P P E N D IC E S .
a p p e n d i x 0.
[See Art. 95.]
Statement prescribing the periods after the expiration of which the
various classes of records of the Audit office may he destroyed. -
Iterp
No. Description of Records.
^ , I -— Account Compi'Miions.
Consolidated Abstracts
Journal
Ledger . . . .
District Classified Abstracts
Detail books .
orks Audit Divisional Summaries (monthly)
II.— Accountf! received.
Treasury Cash Accounts, Lists of Payments, and Re
venue Schedules.
Schedutes of Interest Warrants paid, Schedules of Lon
don Interest paid, and Schedules of Miscellaneous
payments.
Schedules of Pension Contributions recovered from offi-
cers m Foreign Service, if received separately with
the Cash Accounts.
Treasury Schedules on account of Public Works re
ceipts.
Monthly accounts of PubUc AVorks Disbursing officers,
with supporting schedules, schedule dockets, lists of
payments and vouchers for pavments other than
those for land taken up (see item V I, .3).
6 Accounts current received from other Governments and
Departmente.
TIT.— jRetuma received.
1 Books of Establishment . . . .
1
«
> I
^ I
3
4 I
I
6 ;
I
6 I
1 I
1(0)
2
3
4
No. of complete
account years for
which to be
preser^'ed.
Permanently
30
30
15
15
15
6
10
(or, in the case of
vouchers for
large projects,
until 5 years
after the closing
of the estimat-e,
whichever is
later.)
15
35](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-35-320.jpg)
![No. 6] APPENDICES.
Itom
No. Description of Records.
N o. of complete
account years for
which to be
preserved.
V .— M iscellaneous Registers— contd.
9 Bill Register . . . . . . . . 5
10 Inward Exchange Aceoimts Adjustment Registers 6
11 Register of Invoices . . . . . . 5
12 Register and Broadsheet of Special Recoveries (Article
434).
5
13 Do. when used as item 14 below 35
14 Register of Recoveries made tmder Rule 127 of the
Fundamental Rules or imder Article 783 or 802 of
the Civil Service Regulations or on account of es
tablishments on Foreign Service of the third kind
under the old Foreign SerAnce Rules.
35
15 Register of Index to House Building Advances . ' 25
16 Register of Permanent Advances . . . . 4
17 Registers of Working estimates sanctioned against the
project estimates of Public Works.
2 years after the
completion of
the project.
i
18 Registers of Land charges . . . . Permanently.
19 Provident Fund Ledgers and Registers 35
20 Provident Fund Declaration Forms . . . .
i
1
1 Permanently in
those cases only
in which pay
ment is made to
the nominees of
subscribers.
21 Registers of Securities and Properties held Permanently.
22 1 Register of Contingent expenditure . . . .
V I.— Vouchers.
1
5
1 j Loans to Mimicipnlities, Native States, etc. 20
2 j Pay Bills . . . . . . . . 0](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-37-320.jpg)
![28
No. 5] APPENDICES.
Item
^No. Description of Records.
V II.— M iscellaneous— contd.
6 Pen-sion Reports . . . . . .
7 Reports of Inspection of Treasuries and Public Works
offices.
Correspondence ;—
(a) Resolutions and Circulars of Government and
Circulars and General lettei’s of the Auditor
General and the Controller of the Currency
on audit and account questions.
(h) References to the Auditor General for decisions
on audit and account questiorLS, and decisions
thereon.
(c) Orders Banctioning permanent establisliments .
(d) Letters recommending or aanctioning perma
nent advances.
(e) Letters regarding the provincialization of bud
get allotments mder certain heads.
(/) Letterp recommending or sanctioning the open
ing of Personal Ledger Accounts.
{g) Reports and orders on defalcation cases .
(gr-l) Orders communicating sanctions to jsensions
together with the first pages of applications
for pensions or the descriptive rolls, a.s the
case may be.
(h) References and orders regarding the opening of
n ew tfoasu i'iea.
(i) Orders and sanctions of a ponnanent character
(c.i;., orders pormanenlly oxeriiptiiig (lovei'n-
ment servants from the operations of
Article 1056, Civil Service Regulations).
{j) References and orders in connection with Plague,
Famine and Census.
(h) Statement of loss or gain of Revenue due to
Famine.
No. of complete
account years for
which to be
preserved.
25
5
Permanently.
10
10
J
Permaneiil Iv.
20](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-39-320.jpg)
![30
No. 6] APPENDICES.
A P P E N D I X 6 .
[See A rt. 148.]
Local Govenunent (Borrowing) Rules,
Short title ,'and Commence- 1. (-Z) These rules may be called the local Gov-
ernment (Borrowing) Rules.
(S) They shall pome into force on a date to be appointed by the Governor
General in Council, with the approval of the Secretary of State in Council,
and different dates may be appointed for different parts of India.
2. A local Government may raise loans on the security of the revenues
Purposes for which loans allocated to it for any of the following purposes,
may be raised. namely :—
(а) to meet capital expenditure on the construction or acquisition (in
cluding the acquisition of land, maintenance during construction,
and equipment) of any work or permanent asset of a material
character in connection with a project of lasting public utility,
provided that—
(i) the proposed expenditure is so large that it cannot reason
ably be met from current revenues; and
(ii) if the project appears to the Governor General in Council
unlikely to yield a return of not less than such percentage
as he may from time to time by order prescribo, arrange
ments are made for the amortisation of the debt;
(б) to m
eet any classes of expeniliture on irrigation which have under
rules in force before the passing of the Act been met from loan
funds;
(c) for the giving of relief and the establishment and maintenance of
relief works in times of famine or scarcity;
(d ) for the financing of the provincial Loan Account; and
(e) for the repayment or consolidation of loans raised in accordance
with these rules or the repayment of advances made by the Gov
ernor General in Council.
3. (1) N o loan shall be raised by a local Government without the sanction
_ ^ (in the case of loans to be raised in India) of the
Sanction toLoaua. Governor General in Council, or (in the case of loans
to be raised outside India) of the Secretary of Stats in Council, and in Banc-
tioning the raising of a loan the Governor General in Council, or the Secre
tary of State in Council, as the case may be, may specify the amount of the
isnu'3 and any or all of the conditions under which the loan shall be raised.
(S) Every application for the sanction of the Secretary of State required
by this rule shall be transmitted through the Governor General in Council.
4. Every loan raised by a local Government in accordance with these rules
shall be a charge on the whole of the 'revenues allo-
Priority. cated to the local Government, and all payments
in connection with the service of such loans shall be made in priority to all
payments by the local Government other than the payments of—
(i) the fixed provincial contribution payable to the Governor General
in Council;
(ii) interest due on sums advanced to the local Government by the
Governor General in Council from the revenues of India, and
(iii) interest due on all loans previously raised by the local Governmant.,](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-41-320.jpg)
![31
APPENDICES.
APPENDIX 6-A.
Rules Governiagtlie Administration of the Provincial Loans Fund.
(Made by the Government of India under paragraph 2 of Annexure I b )
1. In these Rules— j. i.vmpnt
G overnm ent o f In d ia means the Finance meaM the
of India, -Fund means the Provincial Loans Fund, No. 1250-
Eesolution of the Government of India in tne Finance D p >
F „ dated the 25th -March 1925 (Annexure I below).
2. The Fund shall b e administered b y t h e G o v e r n m e n t of I n d i a , M
IS reserved the power to interpret, and, when necessa.y,
Rules. ,
3. All Provincial Governments shall be admitted to the scheme on e
conditions laid down in the Resolution and these Kule . _
4. Applications for advances required by
financial year from the Fund shall be made 9 preceding. The
as to rsr.ch the latter not later than the before the
decision of the Government of India thereon will
1st of March.
6. The applications shall state— .
(i) the objects for which the 'advances are required,
(ii) the amounts required for each object,
(iv) the dates on which the amounts are required, and
(v) the mnnner of repayment proposed.
They shall also be accompanied by in^p^ra'^raph
Accountant General to the effect that the conditionprescribed P .
3 of the Resolution has been fulfilled. t>„„«
n. The standard rate of interest ’ y j^ ^ f ^ ^ e f o r e the end of
Jut'on will be announced by the Governtnent
Auanst each yerr. , ,,
- Interest on m,de fron, tb. t"
^hich the advances a-e i-nde in accordance with the decision reterrea to
4 j
s“ The terms once sanctioned by the Government of
t h e amounts, the drawing and the repayment of -A o f
altered except with the specific previous sanction of the G o v e rn m e n
y
t^
T
F
. l.-T l,o n-tusftl of a I.on!?btlvfi /ouncil to vnte t';f ‘a'lte'rin*
which nil ndv.mcpl-nshppnorrlM for nrd Fnrctipnp.1
, will lio licia to i r n tu
the tcrma pnnctipnfil fo the extent norcSMrj-. from th»
NOTE 2 —-.!J paymfntH pf inlcrnpt nna rfipnyiiicnt? rf prlw lrnl m Tcsrrrt othern-lp:
rtini] fhriild l i n’oa ecn the 31i>t Jl.iroh cm’l' year. Nornmlly. ftti 1 ^ eqn!tc;1
ln torc8 tn Ion ew oiiM be,,n i,loiifhe!)l!t^ rareliof tlinycnrin -nhich tho_artw^ succecdlng year until th f
l'njTnonf3 of prlr.cipal and interest wouM lie made on tlio 31et M iinn ot
adTOnceaaro fully repaid, ,
0. An annual R.port on the working of the Fund will be Prepared by the
Ocvorninent of India and copies forwarded to the S e c r e t a r y of State and to
the Provincial Governments concerned.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-42-320.jpg)
![33
APPENDICES. [No. 6
The limit of Es. 5 lakhs, however, will not apply to capital expenditure
W on productive works or (b) in a commercial department which is working
of profit as to fulfil the test of productivity imposed by the Secretary
I otate or (c) on commercial undertakings whose accounts are maintained
on a commercial basis.
0 Xo acU-anccs will be made oiit of the Fund to any Provincial Govern-
. " ’b'ch do not provide annually out of their ordinary revenues sums
^JJucient to redeem within a period not exceeding 80 years from the date
len tliey were originally borrowed any loans or advances which they may
Fu”^l TV,- time obtain or have obtained from any source other than the
rioki ■ <^ondition, however, will not apply to the pre-Reform irrigation
debt referred to in paragraph 12.
'i’] K standard rate of interest charged by the Fund on new advances
►'I be so calculated, after taking into account the repayments due to the
•und on already existing' advances, as to maintain the solvency of the Fund,
n . The standard rate of interest will be charged by the Fund to the
on all advances required for capital expenditure which can be
Pi’oductive under the rules on the subject approved by the Secretary
II making advances to cultivators and to co-operative societies
Qu loans to local bodies. For all other advances, the rate will be J per cent,
above the standard rate.
J2. All new advances made from the Fund and also all advances outstand-
at present other than the debt relating to irrigation work.? constructed
nctcro the Eeforms, the liability for which was transferred to Provincial
^'ovcrnments under the Eeforms Scheme, will be subject to eventual repay-
ent. It will be for the Government of India in the Finance Department
,^^termine whether in any particular case repayment shall be by equated
'Utalments of principal and interest or otherwise, and whether due insfal-
ents may be jiostponed or other exceptional arrangements made without
«ireatemng the solvency of the Fund.
1^ The Government of India in the Finance Department will maintain
schedule specifying the term of years appropriate to the repayment of
' uvances required for various purposes and will communicate to all the
rovinces auy additions to or modifications of that schedule at the time when
«ey are made (See Annexure IT below),
1-i. In the event of its beiiiff neci’sspry to write off any part of an advance
irrecoverable, the loss shall not fall on the Fund but shall bo made the
(Jcasion of a special Demand Grant to be submitted to the Assembly.
Government of India retain full power to refuse or suspend
if Fund and to modify the constitution of the Fund in any way,
don position of India makes it imperative that this should be
f The existing rights of the Provinces to borrow otherwise than in the
Ttn ot advances from the Government of India will not be impaired.
A N N K XFEE II.
{Schedule, specified in paragraph 7-? nf fhe Besmdtion.)
. Maximum number of vears within which advances from the Fund should
I
’ppaid; —
Advances rpqnired (I) for Cnpitnl exponditure which cnn be classifip'l
as prndnctive and (2) for ninkinj? advoncp<i to cultivators nnd to
co-operativo societies and loans to local bodio3 • . . . .^0 voars.
Advances for all other pnrjx)ses . . . . . < . .50 yoara.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-44-320.jpg)
![34
No. 7] APPENDICES.
APPENDIX 7.
List oS Major and Minor Heads of Account of Central and Provi:icial Receipts and
Disbursements.
N ote 1.—The phrase “ Indian Posts and Telegraphs Department'’ should be used
in substitution for “ Posts and Telegraphs” wherever the latter occurs throughout this
Appendix.
N o t e 2.— Exchange in respect of all revenue and capital transactionsin England
is adjusted under the several major heads under which the transactions inEngland
occur, vtdc Article 347 of the Account Code. A separate minor head “ Loss or Gain
by Exchange” may, therefore, be opened, when necessary, under any major’ head
under v/hich no such minor head is shown in this Appendix.
M a j o r H e a d s . M i n o r H e a d s .
A.— Principal Heads of Revenue.
I .— C u s t o m s , , Sea Customs—
Tmportg. (T)
(1) The revenue under this head has to be classified under the follow ing sub-heads :_
_
Spncial Duties.
1. Liquors—
(a) AI-3, beer, porter, cider and other fermented liquors.
(f>) Spirits and liquors.
(c) Wines.
2. Sugar, all sorts, excluding confectionery.
•
1
. Tobacco.
4. f'oni, coke and patent fuel.
5. Mineral oils.
6. Arms, ammunition and military .stores, other than gun-powder and other
arms assessable to duty at 30 per cent, ad valorem.
"■ O p iu m .
G. Cotton yarn and thread. *
9. Cotton piece-goods :—
(a) Oiesy.
!*) W hite.
(c) C o lo u re d .
9A. Silk jMixtures.
10. Matches
lOA. Match splints and veneers.
lOB. Portland Cement.
IOC. Printers’ ink.
Duti/ at per cent
11. Marhincry (ex-cluding locomotive engines and tenders).
IIA. Locom otive Engines and Tenders.
12. Other articles.
Duty at 10 'per cent.
13. Metals— iron and steel.
14. Railway plant and rolling stock.
15. Other articles.
Duty al 15 fjer cent.
16. .Articles o f food and drink (excluding grain and pulse, other than flour, and
sugar and vinegar).
17. Raw materials and articles mainly unmanufactured, other than metallic ores.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-45-320.jpg)
![36
No. 7] APPENDICES.
M a j o b H e a d s . M i n o r H e a d s .
II.— Taxes on Income
III.— Salt
r v .— OpnrM
V .— Land R even ’c
te
A .— Principal Heads of Revenue—cojiid.
Income Tax. (6)
Super Tax.
Miscellaneous. (6A)
Dcduct— Refunds.
Sales of Government Salt.
Excise duty on Salt manufactured locally.
Duty on imported Salt.
Rents of warehouses.
Fees and cesses. (7)
Despatch receipts.
Miscellaneous. 9)
Ded uct— Refunds.
' Sale of Provision opiimi.
! Sale of Eledical opii.im.
Cost price of opium sold to the Excise Depart
ment. (10)
Blisceliaueous. (11)
Deduct— Refunds.
Ordinary revenue. (12)
Sale of Government estates.
(6 ) Diviflnd into the follow ing sub-heads :—
1. Ordinary collections.
2 . Deductions by Government from salaries and pensions.
3. Deductions from interest on Government Securities.
(6A ; T o accommodate recoveries of service pziyments o f previous years and other
miscplJaiic-ous receipts connected with the Income-Tax Department.
(7) Includes jTJovernment Proprietary share in Siiltanpur Salt produce.
(8) Deleted.
(9) Includes wire tramway receipts and •that part of the receipts at treasuries
which is expressly credited as a recovery o f the charces for carriage and freieht.
(10) yee 'footnote (104-A) imder 6— Excise.
(11) T o this head should be credited :—
1. Fines and miscellaneous.
2. Sale-proceeds o f confiscated opium. This should go to Opium, Excise or to
Administration o f Justice, according as the realising officer belongs to
the Opium, the Excise or the Judicial Department.
(1 2 ) Inchides the follow ing ;—
Fixed collections.
Revenue from canals in Sind.
Fhictuating collections.
Nazarnna (succassion fees on istamrari estates, or fees under the summary
settlement in Bombay) should be credited here.
Over-collections (Kombay).
Surplus collections.
Collections from fiovernment Estates.
Collections from the Shan States (Burma).
Kyun tax (Burma).
l?oyalty on rubber (Burma).
Rncovo-ries on account of revenue remitted in a Former 'year should be taken t«
thp detailed he.;id to which they w'ould have been credited if realizedon
date; if it bo necessary for local purposes, a detailed head may be provide
Rout of lands taken up for salt manufacture, but relinquished, should be taken
to this bead ; (if they were purchased, their rent would go under CollectionB
from Government Estates; if the new receipt be simplvthe Innd revenue
chnrgealile on them, it will go to one of the other detailed heads).](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-47-320.jpg)
![38
No. 7] APPENDICES.
M a jo h H e a d s . M t n o r H e a d s .
A .— Priicipal Heads of Revenue— contd.
V I .— E x c is e Country spirits. (17)
Country fermented liquor.
Malt liquors.
Wines and spirits (foreign liquors other than
beer, medicated wines and commercial
spirits).
Receipts from commercial spirits, including
denatured spirits and medicated wines.
Opium.
Hemp and other drugs. (18)
Fines, confiscations and miscellaneous. (19)
Service payments for recovery.
Deduct— Refunds.
Petroleum well revenue.
Jade and amber revenue.
Thiithamcda tax (Burma),
lieccipts from ruby mines (Burma).
Kecoveries in India o f law charges in England on account o f appeals from India.
iMi.scellaneous receipts.
Kc-iita ..f ltiulway class C Iniulr. nml rents of Imildiugs pituntcd on mir). Innds.
hale proceeds of such lands, or o f Uaihvay cla=s B or class D lands or
o f liiiildinK.l or trcns tln'i'eon, will l>o rrpditod to llio Railway Drpartment
for adjustment in reduction o f the charge for land.
Cash receipt.s of lecord-rooms cxf offices ch.irgod to Lnnd Revenue should lie shown
in a separate detailed head “ Revenue Record Room Receipts” under the mi^or head
"M iscellaneous.” Receipts in stamps will be’ credited as receipts from other judicial
stamps are crcrdited. Charges o f record-rooms will be shown as establishment and
other charges of the court or office concerned.
(17) Under this minor head and those that follow , suitable detailed heads should
lip opened by each Accountant General according to the requirements of each province
after consultation with the I.<oca] Goveinment.
(18) This includes Cocaine.
(19) This head includes—
Sale proceeds o f confiscated opium (see note 11).
Sale proceed."! (jf fruit trees, etc., within the Excise Office compound if realized
by E.xcise Officers.
jSale proceeds of locks if sold by the Excise Department.
Sale proceeds of distillery sheds and buildings if the sales are effected under
orders o f the Excise Department.
Sale-proceeds o f measuring glasses and old furniture.
Siilc-pi'oceeds of old .stores i*nd materials of distillery buildings if the sales are
effected under orders o f the Excise Department.
Rent of ganja gola i:i the Exri.se Office compound.
Rent o f godown.
Rf-nt of distillery land.
Eines under the Opium Act.
Finos under tlie Abkari Act..](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-49-320.jpg)
![40
No, 7] A [’PENDICE3.
M a j o r H e a d s . INIin o b H e a d s .
'V III.----fOEEST
I X .— R e gistb atio n
I X A .— ScuEDULJiD T^iXEa
X .— T e ib u te s from In d ia n
St a t e s .
A— Principal Heads of Revenue—concld.
I Timber and other produce removed from the
forests by Govenmient agency. (26)
Timber and other produce removed from the
I forests by consumers or purchasers. (27)
i Drift and waif wood and confiscated forest
produce.
I Revenue from forests not managed by Govern
ment. (28)
Miscellaneous. (29)
Deduct— Refimds.
Fees for registering documents.
Fees for copies of registered documents.
Misoellaneous. (30)
Deduct— Refiinds.
JiiTitertaiiiJiioiit T ax.
Betting Tax.
Deduct— Refimds.
Tributes. (31)
Contributions. (31)
Peslikash and Subsidies. (31)
Deduct— Refunds.
X I .— Sta te R a h -w a y s
Gross Receipts
Deduct—
Working Expenses.
Su^lus profits*(and Net Earn
ings) paid to Companies.
Net Receipts
B.— Railways-
■ (32)
X I I .— Su b sid ise d Com panies
(33)
(32)
Other items
(Cash recoveries in pauper suits should go to Administration of Justice—Court-feas
realized in cash.)
(26) to (29) For detailed heads see Form No. 70 of the Audit Code.
(30) Fees for the authentication of powers-of-attorney should be credited to
Miscellnreous under Registration, and not as Fees for registering documents.
(31) Tributes, contributions, etc., received from each principal Indian State should
be shown under a separate sub-head.
(32) The minor heads will appear in thj Departmental Codes.
(33) Any receipts on this account accruing to Provincial Governments (e-g-, on
account of Shadara-Sahaianpur Light Railway in the United Provinces) should be
ehown Ubib und not under the head 'Civil Works’ as was done prior to 1921-22.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-51-320.jpg)
![4.2
Nc 7] APPHNrnCES.
M a j o b H e a d s . M m o B H e a d s .
C.—Irrigation, Navigation, Embankment and Drainags Works—coned.
X IV .— I bjrig ation , N a v ig a t io n ,
E m b a n k m e n t a n d D b a in -
AGE WOBKS f o b ^VHICH
NO CAPITAL ACCOUNTS ABE
KEPT.
A . Irrigation Works
(1) Works for which only R e
venue Accounts are kept.
<2) Works for which neither
Capital nor Revenue Ac
counts are kept.
B. Navigation, Embankment
and Drainage Works.
(1) Works for which only
Revenue Accounts are
kept.
(2) Works for which neither
Capital nor Revenue Ac
counts are kept.
Direct Receipts—
Water rates.
Owners’ rates.
Water-supply of Towns.
Sales of Water.
Plantations.
Other canal produce.
W ater-power.
Navigation.
Rents of buildings.
Fines.
Recoveries of expenditure.
Jliscellaneous.
Portion of land revenue due to Works.
J Deduct— Refunds.
1 Direct Receipts—
Navigation.
Sales of Water.
Plantations.
Rents of bnildings.
Recoveries of expenditure.
Miscellaneous.
Portion of land revenue due to Works.
Deduct— Refimds.
D.—Posts and Telegraphs.
X V .— Posts and Telbgbaphs Gross Receipts.
Deduct—
Working Expenses.
Net Receipts.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-53-320.jpg)
![a
APPENDICES. [No, 7
AIa jo b H e a d s . Mik o k H e a d s .
E.— Debt Services.
— I n t e r e st ... I n t
G o v e r n m e n t . (3 5 )
I n t e r e s t o n lo a n s a n d a d v a n c e s b y t h e P r o v i n
c i a l G o v e r n m e n t s . (3 5 )
I n t e r e s t o n S e c v ir itie s o f R a ilw a y C o m iD a n ie s ’
P r o v i d e n t F u n d s . (3 6 )
I n t e r e s t o n a d v a n c e s t o R a i lw a y C o m p a n ie s
e lia r g e d t o c a p it a l.
I n t-e re s t o n P r o v in c ia l B a la n c e s . (3 7)
I n t e r e s t o n a r r e a r s o f r e v e n u e .
P e r c e n t a g e fr o m s u b s c r ib e r s t o S e r v ic e F u n d s
o n fo r e ig n s e r v ic e . (3 8 )
P r e m iu m o n lo a n s .
M is c e lla n e o u s . (3 9 )
_ Deduct— R e f u n d s .
F.— Civil Administration.
^ ^ 1 1 - — A d m i n i s t b a t i o n o f J u s - S a le - p r o c e e d s o f u n c la im e d a n d e s c h e a t e d p r o -
TICE. p e r t y .
C o u r t- fe e s r e a lis e d in c a s h . (40)
G e n e r a l fe e s , fin e s a n d fo r fe itu r e s . (4 1 )
(35) A sep a ra te d eta iled h ead sh ou ld be opened u n d er th ese h ead s fo r each class
lo an s, n am ely ;—
L o a n s to In d ia n States.
L o a n s to P re sid e n c y C o rp o ra tio n s, in clu d in g P o rt T ru sts.
L o an s to M u n icip al and o th e r P u b lic C o rp o ratio n s (e x clu d in g P re sid e n c y C o rp o ra
tions).
L o a n s to L a n d h o ld ers an d o th er N o ta b ilitie s .
A d v a n c e s to c u ltiv a to rs.
A d v jn c e s un d er S p ecial L a w s (sep a ra te ly fo r each la w , nam in g it).
A d v a n c e s to G o vern m en t serv a n ts (sep a ra te ly fo r h on se-h uih ling, m otor cars and
oth er con veyan ces).
M i.scellaneous lo in s and advance.s.
N o t e .— I n tere st rea lised on advance.s m ad e b y th e G o vern m en t o f In d ia to the
^ ro v itrc ia l L o an s F u n d is a d ju sted b y d ed u ctio n fro m th e gross ex p en d itu re un d er the
®>3jor h ead “ 19— In te re s t, e tc .” [S ee fo otn ote (1 1 1 -A )].
(36| Set; fo o tn o te (269).
. (37) See R u le 22 o.f th e D e vo lu tio n R u les. T h e per contra d eb it is taken to a
■''iilar head u n d er ‘20.— In te re s t on o th er o b lig a tio n s.’
(38) D e ta ile d heads sh ould bo opened fo r each o f th e fu n d s fo r w h ich ad d itio n al
~ ’’^®
’'la g e s ire auth orised .
(39) On la w ch arges.
O n th e unpaid p ortion o f purch iise-n icney o f w a ste lan d s.
On th e un paid portion o f com m utation o f th e claim o f G overn m en t to la n d ta.-.
O n o th er accounts.
(40) P ro cess-serv e rs’ am in s’ fees.
R ecoveries on acco u n t o f p au p er suits.
(Jther items.
('Il) U n d e r th is h ead sh ould be taken —
F ees o f P ro v in c ia l H ig h O o u rli, C h ie f C o u rt, and R eco rd e r’s C on rt.
(M i.scellaneous receip ts o f H ig h C o u rts m ay be inchuled w itli th e ir fees.
)hout;h fo r th o se in P re sid e n c y to w ns a sep arate d etailed head is d esira b le )
P ees o f S u b o rd in a te C iv il C ourts.
R eceifits un d er H urm a V illa g e A c t, 1907.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-54-320.jpg)
![4 4
Ho. 7] APPENDICES.
M a j o e H e a d s . M m o H H e a d s .
F.— Civil
X V I I .— A d m t n i s t b a t i o n o f J u s - ,
T IC E — contd.
X V I II .— J a i l s a n d C o n v i c t S e t -
TLEMENTS
Administration— contd.
Pleadership examination fees. (42)
Miscellaneous fees and fines. (43)
Miscellaneous.
Recoveries of Service Payments. (15)
D educt— Refunds.
Jails. (44)
Jail manufactures. (45)
Convict receipts at Port Blair and Nicobars.
Recoveries of Service Payments. (15)
Deduct— Refunds.
Magisterial fines.
Other items.
- t il l u u t b ana connscations (including excise conliscations and fines by a District
Supeiinterdent of Police acting magisterially) imposed and realised by Judicial
officers and all fines and confiscations imposed by Revenue but realbed by
Judicial officers (if there be any such cases) should be taken to this head
unless under the Act under which they are imposed they have to be
rroditea to a local fund or authority. Rewards should go against the revenue
head of the department on whose prosecution the fine is imposed.
(42) In Bombay the receipts are taken to a Local Fund. This riile doe=i not
apply to Sind.
(43) Under this head should be taken—
Cash receipts of record-rooms in offices which are charged to Administration of
Justice.
Fees received by Government Officers under Act X X V I of 1881 for performing
duties as notaries public.
Fees or expenses deposited in Civil and Criminal Courts for the travelling and
sub.sistence allowance of Government servants when summoned to give
evidence in their official capacity in criminal cases or in civil cases to
which Government is a party.
commissions of the Administrator General and the Official Trustees
J.ncluaes—
(o) Hire of convicts.
(t) ^*'|°^9^j^®-‘’ g°^^^*J'‘
‘‘°sportation and jail charges from other Governments and
[In some Provinces,_ the.se recoveries are adjusted by deduction from charge.
IhP genera] principle in such cases should he that recoveries of a definite
share of the actual cost should be taken as abatement of charj^es while
himp receipts (as also recoveries according to the scale of estimated costY
shouia be credited as revenue.]
(c) Miscellaneous.
(45) Under this head should be credited the gross selling price of any articles
manufactured in a jail or in a Thuggee school of industry,' and pavment for work
aone in a jail, except at a jail press the receipts of which are creditable to X X X IV —
otalioiiery and Printing.
Only actual receipts from the public in cash, or receipts by transfer debit to
some department not classified under Jails and Convict Settlements, may
be .“ nj^er “ Jail Manu'factures” ; and similarly only cash outlay
may be debited. The same rale applies to receipts‘ and charges und«r
Stationery and Printing in the case of Jail presses
It IS not permissible to show anyt.hing as a receipt under these heads, which
i£ brought in by debit to “Jails” or “ Stationery” . But if supplies are
fey, ,'r'''’ ""^'>cturing department of the Jails for consumption in
them, either the raw material received and paid for should he eharaoi
as supplies or if it has been charged for under “ Manufactures,” it should
he transferred from that head to the sub-head “ Supplies."
Ihe instruction!! do not prevent transfers by debit and credit being made in
the administTative aceonnfg of the Jails.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-55-320.jpg)
![46
No. 7] APPENDICES.
M a j o r H e a d s . M in o r H e a d s .
F.— Civil Administration— contd.
X X .— P o r t s a n d P il o t a g e -
contd.
B . M in or Ports
X X I .— E d u c a t io n (57)
A . University
B . Secondary
C. Primari/ .
D . Special
E . General
X X I I .— M e d ic a l
Sale-proceeds of vessels and stores.
Freight, passage and tonnage.
Registration and other fees.
Miscellaneous.
Deduct— Refunds.
Fees, Government Arts Colleges.
Fees, Government Professional Colleges.
Fees, Government Secondary Schools,
Fees, Government Primary Schools.
Fees and other receipts, Government Specie’
Schools. (58)
Contributions. (59)
Income from endowments. (60)
Recoveries of Service Payments. (16)
Miscellaneovis. (01)
Deduct— Refunds.
Medical School and College fees. (62)
Hospital receipts. (63)
Radium Institute Receipts.
Mental Hospital Receipts. (64)
Sale of medicines.
Contributions. (59)
Income from endowTnents. (60)
Loss or Gain by Exchange.
Recoveries of Service Paj-ments. (15)
Miscellaneous. (65)
Deduct— Refunds.
Fees on survey certificates granted to steam passenger vessels.
(The [jay and allowances (yf the siirvcyois are jjaitl tjy the Accoiintant-General,
Bombay.)
Contributions to Life Boat establishmcrita.
O th e r item s.
N ote.— Percentage on Little Basses light dues is credited to Customs.
(57) Sco footnote 161.
(58) The receipts of Reforniatory Schools such as sale-proceeds of manufactured
articles and workshop receipts should be taken under this head.
(59) Thp.se are contributions from Indian Stat.es, municipalities and private persons.
(60) The capital value of the endowments should not appear in the accounts.
Income from all sources including interest on jGovernraent Securities belonging
to Ihf- endowments should be credited tmder tliis head.
(61) Includes the sub-heads “ Sale-proceeds of books,” “ Examination Fees,” and
“ Misoellaneoijs.” The rents derived ffrora ihe Government School and colIei;o hostels
under the management of the Education Department (as in the Madras Presidency)
are al.so taken to thi.s head.
(62) Tbc fees from schools and colleges should be shown under separate detailed
iheads.
(6.'5) Includes receipts from paying patients and Tjock-Ho.-ipita! receipts.
(64) Payments for the maintenance of non-pauper patients and the proceeds of
patients’ labour.
(65) Includes fees for chemical analysis.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-57-320.jpg)
![48
No. 7] APPENDICES.
M a j o r H e a d s . M i n o e H e a d s .
F.— Civil Administration—
X X V I----M lS C E L X A K E O rrS
P A R T 5IE N T S ----CO T ltd.
X X V I-A .— T i t i a n S t o e e s D e -
p a e t m e n t .
D e -
X X V I I .----C tT E E E > 'C Y ,
X X V III.— M i n t
-Miscellaneous. (72)
Deduct— Refunds.
Departmental charges recovered from indent
ing departments on account of purchase of
stores.
Departmental charges recovered from indent
ing departments on account of inspection of
stores.
In.?pection fees recovered by Inspection Cir
cles.
j Testing fees recovered by the Govermnent
1 Test House, Alipore.
I Testing and inspection fees recovered by the
Metallurgical Inspector, Jamshedpur.
Other miscellaneous receipts.
G.— Currency and Mint.
Profits on note circulation. (73)
(a) Interest realised on securities purchasad
under Section 19 of Act X of 1923.
(h) Interest realised in respect of issues of
currency notes aeainst bills of exchange
under Section 20 of Act X of 1923.
Premium on Bills. (74)
Value of old currency notes assumed to be no
longer in circulation.
Vali’e of unclaimed currency notes.
Loss or Gain by Exchange.
MiscellaneQus. (75)
DecZwci— Refunds.
Percentage chargeable on the comage of new
rupees.
Fees for coining dollars, etc.
Other gain on silver coinage operations.
Profit on circulation of nickel coins.
Profit on circulation of bronze and copper
coins.
Assay Fees.
Miscellaneous. (76)
(72) Inrludes birth, death and marriage registration fees and receipts of Scientific
Departments (if any). See footnote 158.
All receipts from Civil Aviation should be credited to this head.
(73) Eepresents the receipts from investments on behalf ofthe Paper Oarrency
Reserve. These receipts were earmarked for the reductionof created securities in
J
j.® T Cm;rency Reserve by the Paper Currency Amendment Act XLV of 1920:
beginn^riK" wiUi"l92122 ^ siispended this provision for three years
1.1‘cb id o s p rem iu m on la n d re v e n u e o f one di.<!trict p a id in a n o th e r. T h is h ead
I m p e r ia l B M k b e tw e e n p la ces w h e re th e re is no ofBce o f th e
(761 Includes receipts on ucconnt of sale of old stores and materials.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-59-320.jpg)
![■50
No. 7] API'KNUICES.
IMa j o b H e a d s . M in o b H e a d s .
x x x m . — R eceipts in aid of
SuPEBANinjATlON----COUtd.
X X X I V .— St a t io n e b y ajjd
P b x n t in g .
J.— Miscellaneous— conic?.
Recoveries on account of capitalised marina
pensions.
Recoveries on accoiant of commuted value of
pensions from other Governments. (80-A)
Deductions for Marine Pension Fimd.
Miscellaneous.
Loss or Gain by Exchange.
Deduct— R efu n d s. *
Stationery receipts. (81)
Sale of gazettes and other publications.
Other press receipts.
Loss or Gain by Exchange.
Deduct— Refunds.
X X X V .— Miscellaneous (82) U n cla im ed dep osits.
■Unclaimed BilLs .of E x ch a n g e o f m ore th an
th ree yea rs’ stan din g. (83)
'IVonsuro T rov e.
Sale-proceeds o f D m -bar presents. (84)
Sale o f old stores and m aterials.
Sales o f land a n d houses, etc.
F ees fo r G ov en u n en t au d it. (85)
C om m ission on pu rch ase, sale, etc., o f G ov ern
m en t S ecu iities a n d on Savings B a n k in v est
m ents.
C on tribu tion s. (86)
Kents.
R a te s a n d T a xes. •
N atm -alisation, p a ssp ort and co p y rig h t fee?.
,80 Recoveries from other Governments on account of commuted value of ijeusions
a r e ^ recorded under this head, and at the end of the year are taken
?n reduction o V t ^ e X r g e under the M ajor head “ 60-B -Paym ents of commuted value
tjf pensions,” {vide footnote 219-C).
" " ^ K r ^ c e e l s t f r t S r y boxes, etc. (This head is intended for the proceeds
‘ of stationery boxes sold by tiie Controller or Supermtendent o f Stationery
The Halo-proceeds o f boxes in whicli stationery is supphed from Central
Stores should be credited to the head of account co.rrcsiwndmg to the
Department which sells the boxes and to X X X V .— Miscellaneous when the
sales are effected by departments for which there are no answering heads
on the receipt side of the account.) ^ ^ v, •
* v
(821 This major head covers all transactionsof the Civd Department which it is not
found possible to bring to account under any of the descrif)tive major heads
(83) Lapsed transfer receipts in the Civil Dep^tm ent will be taken to this head.
Military lap;<ed transfer receipts will be adjusted m the books of the M ilitary Depart-
^''"(841 Receipts of special mis.sions, beitig common'y presents, should be taken to this
head. -When instructions are given to open a separate head for any mission, separata
'k’lniled heads will suffice.
(851 Includes fees from C.oiirts of Wards for audit of their accounts. , „ ,
(86) This head is intended for contributions from Municipalities and J^cal Funds
which arc not made for any specific purpose or which are made towards expenditure
chargedto a major head for which there is no corresponding receipt head, e.g.,
recoveries towards the cost o f Controlling and Account Offices.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-61-320.jpg)
![52
No. 7] APPENDICES.
M a j o r H e a d s . jMi n o b H e a d s .
L.— Provincial Contributions and MisceUaneous Adjustments between Central and Proviri ■
^ Governments.
— CONTHIBUnONS TO
THE C e n t BAL G o v EBN-
MENT BY P b OVINCIAI,
G o v e b n m e n t s .
X X X I X .-A .— M is c E L L A N E o r rs a d
j u s t m e n t s b e t v e e n
t h e C e n t b a l a n d P b o -
v i n c i a l G o v e b n m e n t s .
„ M.—Extraordinary items.
X L .— E x t b a o b d i n a b y R e c e i p t s S a l e o f l a n d .
(92-A)
X L I.-
Sale of other Government A;?sers.
Other items.
BB. Railway Capital acecunt not charged to Revenue
- C a p i t a l c o n t h i b d t e d b y
R a i l w a y C o m p a n i e s
A ND I n d i a n S t a t e s t o - i
w a b d s o u t l a y o n
S t a t e R a i l w a y s .
(32).
HH. Civil Works and Miscellaneous Public Improvements not charged to Revenue.
X L II.— B o m b a y D e v e l o p m e n t Sales of Land.
S c h i; m e . Sales of Water.
Sales of Electricity.
Rents from properties.
Cotton Cess Revenue.
Miscellaneous.
I.— C u s t o m s
A.—Direct Demands on the Revenue (93).
Sea Customs, pay, allowances and contingen-
cies. (94) ®
Laud Custoins, pay, allowances and contin
gencies. (95)
Compensations.
Miscellaneous.
Loss or Gain by Exchange.
, ......... 1 ° T-V j ------, m iu a o w ii in -ftrtic ie l a i (6 o f th e
Aucht Codc-^nKn be credited imder tins head if the IochI Government desirL to d i -
tingingh them from the ordinary revenues o f the year.
(93) A new minor head “ W orks” may, if necessary, be opened under anv o f the
major heads jrronprd under Seotions A, F , « J for tl,e record of expenditure on
the construction and repairs o f such works as mav be tran<;fprrpH
control of the Civil Departments concerned u n X r the orders of
ties. Suitable sub-heads may be provided under the minor head °W orks"’ for the
A ; K , r i r • • T S r t -'-? ''’-
o f the cess on indigo levied under Act I I I o f 19 18 ^ collection
^ J 9 5 ) This head nnay, if necessnry, be amalgamated with the head “ Sea Customs,](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-63-320.jpg)
![54
No. 7] APPENDICES.
M ajoh. H e a d s. MINOR HEADS.
A . — D ir c c t D e m a n d s o n th e R e v e n u e —
5 .— L a n d R e v e n u e — c o n J d . i Charges on account of fishery collections.
Survey and Settlement. (99)
Land Records. (100)
Charges on account of encumbered estates.
Inani Coiiuiiissionor (JIadras).
Allowances to District and Village Officeis.
Assignments and Compensations. (102)
Loss or Gain by Exchange.
6 .— E x c i s e (103) . . . ' Superintendence.
Presidency Establishment.
District Exectitive Establishment. (104)
Distilleries.
Cost of opium supplied to Excise Department.
(10 4 -A )
Purchase of Ganja aniJ other drugs.
Compensations.
I Excise Bureau.
I Loss or Gain by Exchange.
(99) T h e s u b -h e a d s a re —
(a) C o n ti'o llin g o ffice
(h) O th e r h e a c l-q u a rte r E s ta b lis h m e n ts . . , „ -n ..
(c) S u r v e y a n d s e ttle m e n t p a r t ie s (m e a n in g o fficers o f th e R e v e n u e D e p a rt-
{(/) P r o fe s s io n a l s u r v e y p a r tie s . ( I f th e s e a r e p a r tie s o f th e S u r v e y oE
I n d ia , th e ir c h a rg e s m u s t n ot b e d ir e c t ly b r o u g h t to a c c o u n t, buo
th r o u g h th e A c c o u n ta n t- G e n e r a l, C e n tr a l R e v e n u e s .)
(e) S u r v e y S c h o o ls.
(;() C o s t o f C a d a s tr a l m a p s.
(0) E .x tra -d e p a rtm e n ta l m a p p in g . , „
(100)T h is in c lu d e s th e c h a r g e s o f th e d e p a rtm e n t c r e a te d fo r th e m a in te n a n c e o f .,he
re c o rd o f s u r v e y b u t d e a lt w ith in . d iffe re n t p ro v in c e s u n d e r d iffe re n t nam es. I t sh o u ld
b o d iv id e d in to tw o su b -h e a d s , “ S u p e rin te n d e n c e ” , a n d ‘ D is tr ic t c h a rg e s . A ll l a t w a i i
a n d K a n u n g o c h a rg e s s h o u ld b e s h o w n u n d e r th e la t t e r h e a d (e x c e p t in B e n g a l a m i
^ 'Y lW ^ T li& s e ^ a lio w a n c e s c o n s is t m a in ly o f a llo w a n c e s p a id to v illa g e o ffic ia l^ m a n y
o f th e m h e r e d it a r y , m a in ta in e d in th e in te r e s t o f la n d re v e n u e c o lle c tw n . I n B o m b a y
th e r e is a fu r t h e r ite m o n a c c o u n t o f th e asse ssm e n t— leas q u it-r e n t— o f la n rls a lie n a te . 1
a s re m u n e ra tio n t o ‘s im ila r o fficia ls. T h is a sse ssm e n t is a d ju s te d b y cre d m to ^ .— L a n d
R e v e n u e ’ a n d d e b it to th is h e a d (see n o te 14).
(102) T h e s u b -lie a d s a re —
(1) T n am d ars a n d o th e r g ra n te e s .
(2) P e n s io n s in lie u o f re su m e d la n d s.
(3) M a lik a n a o r A llo w a n c e s to e.x clu d ed p ro p rie to r s.
(4) O th e r la n d re v e n u e co m p e n sa tio n s.
(103) T h e c h a r g e s o f th e c o m b in e d s a lt an d e x c is e e s ta b lis h m e n t in M a d r a s a re
a d ju s t e d in th e fo llo w in g m a n n e r, viz.— . . , .
(1) th e c h a rg e s u n d e r " S a l t p u rc h a se an d fr e ig h t a n d “ E x c is e L ic e n s e
W o r k s ” a r e d e b ite d fo S a lt ;
(2) th e re m a in d e r is d is tr ib u te d b e tw e e n S a lt a n d E x c is e in th e p ro p o rtio n
o f ^ to S a lt an d Sf to E x c is e .
(1041 I n c lu d e s In s p e c tio n a n d P re v e n tio n .
(104 .4) A s so on as th e o p iu m is s u p p lie d to tlie R x c is o D e p a rtm e n t fro m th e fa c to r y
th e c o s t p r ic e th e r e o f is d e b ite d to th is h e a d b y c r e d it to th e h e a d “ C o s t p r ic e o f
o p iu m so ld t o th e E x c is e D e p a r tm e n t” u n d e r “IV— O p iu m .”](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-65-320.jpg)
![56
No. 7] APPENDICES.
M a j o r H e a d s .
M i n o r H e a d s ,
W o r k s .
3 - F o r ^ ^ o t h e r CapT^l Outlay charged
3-A.— C a p c t a l O u t l a y o n S a l t Works.
I Plant and maohinon^.
I Stores.
I Bags.
i Other items.
! Lo^s or Gain by Exchange.
English cost ofStores and estabKsh-
ment.
Deduct Receipts and recoveries on capital
Account. '
— C a p i t a l O u t l a y o n C e n - Worlcs
R A Establishment.
*>'A .— JjO E E S T Ca p i t a l O u t l a y
c h a r g e d TO R e v e n u e .
B.— Railway Revenue Accounts.
1 0 ,— S t a t e R a i l w a y s . . Interest on Debt,
.,n .;apilal contrll.utod by Oompamc-
n ^ <">'1 Iridinn Htatoa. ''
11 — SUB8TDT.SED C O M PA N IES . (32)
1 2 .— M 18CELLANEOU.S R A n ,W A Y ( 3 2 )
E xpenbitube .
BB.— Railway Capital Account ciiarE, -1 to Sevenue.
1 3 .— C o n s t r u c t i o n OF R a i l w a y s ( 3 2 )
C.—Revenue Account of Irrigation,
14.— I n t e r e s t o n w o r k s p o e
W H ICH CA PITAL ACCOUNTS
A R E K E P T .
15.— O t h e r R e v e n u e e x p e n d i
t u r e FIN A N C ED FROM
O E D m A R Y R e v e n u e s ;—
A . Irrigation Works—
(1) Works for -which only
revenue accounts are
kept.
Navigation, Embankment and Drainage Works. (34)
Irrigation Works,
Navigation, Embankment and Drainage Works.
(2) Worke for which neither
capital nor revenue
accounts are kept,
(3) Miscellaneous Esrpendi-
tiu'e.
Works.
Extensions and Improvements.
Maintenance and Repairs.
Establishments.
Tools and Plant.
Suspense.
Loss or Gain by Exchange.
Deduci— English cost of Stores.
Same as for A (1) above.
Establishment.
Tools and Plant,
Other charges,
Grants-in-aid,
Suspense,
Loss or Gain by Exchange,
D ed n c^ E n glish cost of Stores and Establish-](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-67-320.jpg)
![5&
No. 7] APPENDICES.
SIajo e H e a d s . MtNOB H e a d s .
19.— Inteeest on Oe d in a e y
D e b t .
E.—Debt Services.
Central Section.
Permanent Debt.
Interest on Central Loans :__
N ote.— A separate minor head to be
opened for interest on each loan.
Discount on Loans :—
Discount on different loans to be shown
under separate sub-headis.
Other Items :—
Interest on Expired Loans.
Management of Debt.
Loss or Gain by Exchange.
Miscellaneous.
Floating D eb t:—
Discomit on Treasurj- Bills.
Interest on other Floating loans. (H U
Miscellaneous.
Loss or Gain by Exchange.
Deduct—
(1) Interest transferred to Commercial De
partments.
(2) Interest chargeable to Provincial Loans
-fcund (111-A).
(3) Interest portion of equated payments on
account of commuted value of pensions
Provincial Section. (H l-B .)
Interest on Provincial Loans__
N ote.— A separate minor head should be
opened for interest on each Provincial
Loan.
Discount on Provincial Loans__
Other items—
Interest Payable to Provincial Loans Fimd
on :—
(а) Advances on account of Provincial
J^oan Accoimts outstanding on 1st
April 1921.
(б) Advances in respect of Irrigation Ca
pital Expenditm-e up to 1920-21.
(c) Other advances.
Management of debt.
Loss or Gain by Exchange.
Miscellaneous.
occasion requires. '](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-69-320.jpg)
![60
No. 7] APPENDICES.
Ma ^ob H e a d s . Mtnob H e a d s .
E.— Debt Services— c.ontd.
2 0 . — I n t e b e s t on Oth e e Obliga
tio n s— contd.
Savings Bank Deposits. (113)
Interest on Presidency Savings Bank De
posits. (P. & T.)
Interest on Post Office Savings Bank De
posits. (P. & T.)
Interest on deposits in State Railway Pro
vident Institxitions.
Interest on Companies’ Railways Provident
Funds.
Interest on Financial Department Provident
Fund.
Interest on Civil Engineers’ Provident Fund.
Interest on Forest Offlcers’ Provident Fund.
Interest on Police Officers’ Provident
Fund,
Interest on Civil Veterinary Department
Provident Fund.
Interest on Opium Department Provident
Fund.
Interest on Electrical Inspectors’ Provident
Fund.
Interest on Cemetery Endowment Fund.
Interest on other miscellaneous Provident
Funds.
Interest on General Provident Fund.
Interest on Indian Civil Service Provident
Fund.
Bonus on Post Office Cash Certificates.
(P. & T.)
Spccial Savings Bank Accounts— (113) (114).
Interest on General Family Pension Fund.
Interest on Hindu Faipily Annuity Fund.
Interest on Bengal Christian Family Pen-
, sion Fimd.
Interest on Bombay Uncovenanted Service
Fund, Life Assurance Branch.
Interest on Postal Insurance and Life
Annuity Fund. (P. & T.)
Other Hem’S
—
Interest on Provincial Balances.
Interest on Famine Insurance Fund Ba
lances.
Interest on unexpended capital deposited
by Railway Companies with the Secre
tary of State.
Interest on Miscellaneous Accomits. (113)
(115).
(114) These are funds under private management which are permitted to deposit
cash with Government at Savings Bank rates of interest.
(115) The following will be taken uwler this head. On sums or property repaid
or returned to non-enemy nationals—On Departmental Fine and Guarantee Funds—On
Revenue Refunded—On Compensation paid for Land—On Law charges—On other
Accounts.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-71-320.jpg)
![62
No. 7] APPENDICES.
Majo r H e a d s . Min ob H e a d s .
F .— C iv il A d m in is tr a tio n — contd.
22.— G e n e b a l A d m e t ib t b a t io n —
contd.
A . Heads of Provinces (includ
ing Governor-General),
Executive Councils, and
Jlinisters— contd.
B . Legislative bodies
C. Secretariat and Headquar
ters establishments.
Tour Expenses. (119)
Chief Commissioner. (120)
Executive Council.
Ministers.
Council of State.
Indian Legislative Assembly,
Provincial Legislative Councils.
Elections for Indian and Provincial Legisla
tures. (120-A)
Civil Secretariats. (121)
Military Secretariat.
Board of Revenue, X^inoncial Commissioner and
establishments.
Financial Commissioners’ Settlement Secreta
riat.
(119 ) T h is liead rec o rd s th e to u r e x p e n se s o f th e G o ve rn o r-G e iie rn l an d H e a d s o f
P ro v in c e s an d o f th e ir p erso n a l sta ff. T h e ch a rg es a re m e t fro m a u d ite d fu n d s. T h e
d e ta ile d h ead s are
(1) M a in te n a n c e an d re p a ir s o f cam p e q u ip m e n t an d p a y o f te n t-p itc h e rs an d cam p
m en ials.
(2) R a ilw a y fr e ig h t on te n ts , h e a v y good s, h o rses, e tc ., in co n n ectio n w ith to u rs.
(3) C a r r ia g e o f go o d s an d co st o f sp e c ia l tr a in s fo r th e co n v e y a n c e o f h e a v y go od s
an d stah lfi H etw eon G o v e rn m e n t H ou ses.
(4) I’ eaei-ved acco m m od atio n fo r m em b ers o f fa m ilies o f th e G o v e rn o r-G e n e ra l
find G o v e rn o rs. '
(5) S|)ecia! trains and haulage of Saloon carriages. (Charges for the maintenance,
s ta b lin g , r e p la c in g , cle a n in g .ind re p a ir in g o f th e S alo o n c a rria g e s o f H o a d s
o£ P ro v in c e s sh o u ld b e ta k e n to th is h e a d .)
(6) C a r t an d co o lie h ire on to u r.
(7) Cai-t an d co o lie h ire d u rin g tra n s fe r b e tw e e n G o v e rn m e n t H ou ses.
(8) 8a d d le hor.ses an d ca rria g e s on to u r.
(9) P a y m e n ts an d p re se n ts fo r se rv ice s ren d ered on to u r.
(10) R a ilw a y fa r e s an d c a rria g e o f h o u seh o ld w h ile on to u r.
(11) R a ilw a y fa re s an d c a rria g e o f h o u seh o ld w h ile in tran.sit b e tw een G o v e rn m e n t
H ou ses,
(12) K e e p o f elep h an ts, (W h e n elep h an t,' a re le n t to a C iv il D e p a rtm e n t, a last-
rn tion ce rtific a te fro m th e S ta tio n S u p p ly O ffictr .shoidd b e se n t in su p p o rt
o f th e firs t c h a rg e m ad e in th e C iv il d e p a r tm e n t on a c co u n t o f th e ir fo o d .)
(13) ^M iscellaneous. (T h is h ead is in te n d e d c h ie fly fo r ch a rg e s on a c co u n t o f Iho
m a in ten a n ce o f m o to r c a rs in th e N .- W . P . P ro v in c e fo r w h ic h n o c o n tra c t
g r a n t h as been sa n ctio n e d . T h e ch a rg e s m a y b e sh ow n u n d e r a s e p a ra te
h ead i f th e y a re im p o rta n t.)
(120) C h a rg es o f C h ie f C o m m issio n er, D e lh i, N ,-W . P ., and C o o rg sh ou ld b e reco rd ed
u n d e r th is h ea d , t • j
(120-.A) T h is h ead reco rd s th e ch a rg es con n ected w ith th e electio n s fo r th e In d ian an d
P r o v in c ia l L e g is la tu r e s and a lso th o se in c u rred in co n n ectio n w ith co m m ission s a p p o in ted
from tim e to tim e fo r th e tr ia l o f p e titio n s a g a in st electio n s to In d ia n and P r o v in c ia l
L e g is la tu re s .
(121) T h e ch a rg e s o f d iffe re n t d e p a rtm en ts o f a S e c re ta ria t sh o u ld , if p o ssib le , be
sh o w n scp r.ra tely . T ra n s la to rs ’ D e p a rtm e n t sh ou ld b e an a d d itio n a l su h -h ea d . T h e
ch a rg e s o f th e In te llig e n c e B u re a u a tta ch e d to th e H o m e D e p a rtm e n t o f th e G o v e rn
m e n t o f I n d ia are also ta k e n u n d e r th is h ead .](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-73-320.jpg)
![APPENDICES.
63
[No. 7
Ma jo e H e a d s . j
VIin o r H e a d s .
F— Civil Administration
22— Genebai, Administration—
concld.
C. Secretariat and Headquar
ters establishment—
concld.
-contd.
Commissioners
E . District
(1 2 5 )
A d m in is t r a t io n
P. Miscellaneous
G . W o r k s
Inspector-General of Stamps, Registration and
E x c i s e . (1 2 2 )
D ir e c t o r o f L a n d R e c o r d s a n d A g r ic u lt u r e .
L o c a l F im d A u d i t E s t a b lis h m e n t s . (1 2 3 )
Commissioner in Sind.
Commissioners. (1 2 4 )
G e n e r a l E s t a b l is h m e n t s . (1 2 6 )
S u b - d iv is io n a l B s t a b lis lu n e n t s .
Other Establisliments.
D is c r e t io n a r y G r a n t s b y H e a d s o f P r o v in c e s i
e t c . ( 1 2 7 )
Miscellaneous. (127-A)
Loss or Gain by Exchange.
A u d it o r - G e n e r a l. ( 1 2 7 - B )
I n d ia n A u d i t a n d A c c o im t s S e r v ic e ,
C iv il o ffic e s o f A c c o u n t a n d A u d i t . ( 1 2 7 - B )
L o s s o r G a in b y E x c h a n g e .
j (122) W h e re such an officer e x is ts in a n y p ro v in ce, th e p a y an d allo w an ces of the-
■^spector G en era l an d th e co st o f a n y co m b in ed esta b lish m e n t are ta k en to th is h ea d , b u t
here sep arate establish m en ts are em p loyed on th e d ifferen t services th e y are show n
^Quer th e re sp e ctiv e m a jo r h ead s.
(123) Rccf>rds th e co st o f th e a u d it of L o cal F u n d A cco u n ts. T lie co.rt o f th e a u d it
pf th e .iccounts (oth er th an Looiil F u n d A cco u n ts) co vered b y R u le 12 of th e A u d ito r-
'^ etieral’s R u les is in clu d ed u n d er ” 23.— A u d it.”
(124) W h en a d d itio n a l (.'om niissioners are em ]jloye(l o n ly on ju d ic ia l w o rk , tiie ir p a y
nd a ll o th er ch a rges sh ould be ta ken u n d er •‘24.— A d m in istra tio n o f J u stice — C iv il and'
acco u n t o f d is tr ic t ad m in istratio n w liich
(125) In d eterm in in g tlie p recise ch a rges on accou
nould be d eb ited u n d er th is h ead , th e g en era l p rin cip le sh ould be th a t a n y p a rt o f such
la rg es w h ich is d efin itely ex p en d ed upon w o rk co n n ected w ith a sin g le m a jo r head
nould be ta k en as a cliarge a g a in st th a t m a jo r h ead , w h ile th e re st o f th e ch arges sp en t
'^pon w o rk connected w ith m ore th a n one m ajor head should b e ta ken to th is head.
r-i, (125) C h arges on acco u n t o f T re a s u ry sh ould be record ed u n d er a sep arate sub-h ead,
^ n a rg e s fo r acq u irin g o ld an d fo re ig n coin s u n d er th e In d ia n T rea su re T ro v e A c t
hould be tre a ted as co n tin gen t ch a rges o f th e T rea su ry .
(127) T h e allo catio n o f th e d iscre tio n a ry g ra n ts should he d eterm in ed b y th e criterio n
to w h o is th e gra n to r and n o t b y th e p urpose for w h ich th e g ra n ts are m ade. T h u s
he g ra n ts m ad e b y th e G o vern o r, C om m ission er or tlie D e p u ty Com m ission er sh ou ld
classified un d er th is m inor head. S im ilar gran ts, if an y. m ade b y other au th o rities
ftould l)e recorded un d er th e ap p ro p ria te .service h ead concerned and an- e x p e n d itu re
I'lch can n ot be so record ed m ay be classi.fied u n d er “ 47.— M iscellan eo u s— M iscellan eo u s
" " d unforeseen ch a rg e s.”
DP P a ym e n ts on acco u n t o f p assage m on ey fro m In d ia to the U n ite d K in gd o m
.'elected ca n d id ate s fo r tlie In d ian C iv il S e rv ic e are ch arged to th is head.
, (127-B ) T h e cost o f th e officers o f th e In d ia n A u d it an d A cco u n ts S e rv ice servin i; in
^ e office o f th e A u d ito r G en era l and in C iv il offices o f A cco u n t an d A u d it w ill be
no^-[, under th e m inor head “ In d ian A u d it and A cco u n ts S e rv ic e ” and not u n d er th e
'n or heads “ A u d ito r G en e ra l” or “ C iv il offices o f A cco u n t an d A u d it ."](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-74-320.jpg)
![64
No. 7] APPENDICES.
Majou Hba u s. Mnsron H e a d s.
F. —Civil Administration— contd.
:24.— Adm inistbation or Justice I Higli Courts and Cliief Courts.
Law Officers. (128)
Administrator-General and Official Tnistee.
Coroner’s Court.
Presidency Magistrate’s Coui’t.
Judicial Commissioner.
Civil and Sessions Courts. (129)
Coiu:ts of Small Causes. (130)
Criminal Courts.
Pleadership examination charges.
Loss or Gain by Exchange.
(128) The sub-heads are :—
(i) English Law Officers (i.e., Advocate-General, Standing Counsel, Solicitor to
Government).
(ii) Legal Remembrancer and High Court Pleaders.
(iii.) Mofussi] establisliment, _ .
[A slightly different classification is followed in Madras.]
The charges for conducting Civil suits are taken among Collectors’ Contingencies if
managed by the Collector; but so far as they consist of pleaders’ fees, they should go
under this head. The cost of suits, the filing of which is the natural and proper func
tion of tlio Central ao oppositnl to u Provincin-I Gov'omment, will bp borne by th9
Central Government anil RllOllld be debited tO tll6 departm ent whirh originates the suit.
I'oo'i lo plondprp in pauper suits sbnnk) be taken under this head (as well as other
money charges in pauper suits, sucli aa advances for batta to witnesses, tho locovcrios
beiuij credited to “ Court fees realized in cash” ).
Tees i)uid directly by Treasury Officers to pleaders conducting criminal cases should
be taken against this head and not against the department employing the jileaders. The
retaining fee.i paid to public prosecutors and pleaders who are Government servants
should be classified under the unit of appropriation “ Pay of Officers” or “ Pay of
establishment” , whichever may be considered more suitable, and the daily fees paid for
the conduct of cases to Government pi-osecutors and pleaders and to jileaders who are
not in Government service should be classified under the units of appropriation “Allow-
ance.s, Honoraria, etc.” , and “ Supplies and Services” , respectively.
(Advatii'es for Civil suits should be finally charged off against the Department
receiving them.)
(129) The following should be sub-heads :—
(a) District and Sessions Judges.
(A) City Civil Court (Madras).
(c) Subordinate .Tudges.
(fl) Munsiffs.
(e) Deccan Agricultural Relief Courts.
If the contingent cliai'ges are not at present separately posted, then the division
of sub heads may be conliiied to the salaries and establishment, the
contingencies being all taken together.
(/) Process-serving establishment.
(</) Record-room and co]iyist establishment (if separately organized).
[In P.iirina, there are only two sub-heads under this minor head, viz., (1) Divisional
and Sessions .Jndgea and (2) District and Township Judges.]
The payments of actual expenses by a Court under .Article 187_ of the Audit Crde
will be debited to the detailed head “ Diet and travelling allowances of
witnesses.”
(130) Presidencv Court to be shown as a separate sub-head.
FTho Small Canse establishment of a Subordinate Judge exercising Small Cause
powers to be shown, not hiTe, but under a sp)inrate dotailed head inider Subordinate
Judges.]](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-75-320.jpg)
![66
JfO, 7] APPENDICES.
Majoe Heads. Minor Heads.
p.—Civil Administration—contd.
25.—Jails and Convict Sbo?tle-
ments—conctd.
26.—Police
Jail manufactures. (132)
Convict charges at Port Blair and Nieobars,
Convict charges in the Straits Settlemenie.
Loss or Gain by Exchange.
Presidency Police. (133)
Superintendence.
m e n tio n e d , th e r e w iU b e n o d iffic u lt y in e fie o tin g a n
t i v e a n d fin a n c e a c c o u n ts e v e n th o u g h t h e y b e s h o w i u n d e r «• jn g n rre d
la t t e r w h ile i t m a y b e fo u n d m o s t c o n v e n ie n t to s h o w t h e a c tu a l c h a r g e s s
a ^ i l e h e a d , a n d t o s p l it u p o n ly t h e a n n u a l t o t a l in t h e f ix e d p r o p o r tio n .
Tn t h e fin a n c e a c c o u n ts i t w iU b e s u ffic ie n t to r e c o r d t h e e x p e n d it u r e u n d e r 3 t o 1^2
b v s u b - h e a d s o n ly B u t in p r o v in c e s w h e r e t h e c o n t r a c t s y s te m e x is t s , ] a il c o n tm g e n
X e f d i t ^ e m V b e r e c o r d e d u n d e r tw o d e ta ile d h ^ s ' ‘ C o n tr a c t con^^^^^^
t a ile d h e a d m a y a ls o b e o p e n e d .
U n d e r 3 to 12 , a d is tin c tio n s h o u ld b e m a d e b e tw e e n P r e s id e n c y
D i s t r i c t J a ils , L o c k - u p s , C o n v ic t C a m p s , a n d E e fo r m a t o r y s e ttle m e n ts , i f ®ny.
S u p p le s an^^ n u m b e r o f p r is o n e r s e s tim a te d fo r s h o u ld b® f
S a t o r y S c h o o ls s h o u ld a p p e a r u n d e r - S l - E d u c a t i o n .’ T h e h e a d C o n v c t C ^ p s »
o n ly in te n d e d fo r quMi.p^rmamnt C a m p s e.g., ^^-here a la r g e h o d y o f Pr>“ 8Ji
e m p lo y e d , a t a d i s t L c e fr o m a C e n t r a l J a il, on so m e ^ ^ ^ gation w o r k ; t h e c h a r g e s f o r
a te m p o r a r y c a m p d u r in g a s ic k ly s e a s o n s h o u ld n o t b e ta k e n t o it .
T h e c h a r c e s f o r m o v in g iu v e n ile o ffe n d e rs to R e fo r m a t o r y S c h o o ls s h o u ld b® d e b ite d
to th e d e p a r tm e n t w h ic h s u p e r v is e s th e tr a n s p o r t a t io n o f t h e S c h o o ls
m e n t m a y , h o w e v e r , i f c o n s id e r e d d e s ir a b le , d e b it th e c h a r g e s to t h e R e fo r m a t o r y b c h o o is
a s o p p o s e d t o its e sco rts.
n ^ 2 1 T h is h e a d s h o u ld in c lu d e a ll c h a r g e s o f c o n v ic t la b o u r , e x c e p t P r e s s c h a r g ^
( i X l n ™ ' i t .< 0.11.7 m p .;.r . .a
m a h u e n a M e ) , w h ic h a r e d e b it a b le t o th e g r a n t fo r S t a t io n e r y .»nd i. n n t in g .
(13 3 ) T h e s u b -h e a d s a r e —
S u p e r in te n d e n c e (th e s e c h a r g e s s h o u ld n o t b e m ix e d u p w it h P r o v in c ia l P o h c e ).
M u n ic ip a l P o lic e .
R iv e r , H a r b o u r , o r M a r in e P o lic e ,
S a lt P o lic e .
D o c k y a r d P o lic e .
G u a r d s fo r P u b l ic b u ild in g s , e tc . (p a id b y G o v e rn m e n t).
S p e c ia l P o lic e (c h a rg e d to t h e p a r t ie s co n c e rn e d ).
H o s p ita l c h a r g e s (see u n d e r J a ils ) .
P o lic e d e a d h o u se .
C a t t le p o u n d s .
I n B u r m a t h e c h a r g e s f o r th e R a n g o o n C i t y P o lic e a r e in c lu d e d u n d e r th is m in o?
h e a d .](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-77-320.jpg)
![6 8
No. 7] APPENDICES.
Major Head3, Minoh Heads.
26.—P o l i c e —ctmcld.
P.—Civil Administration—contd.
Railway Police. (137)
Criminal Investigation Department. (138)
Cattle pounds. (139)
Miscellaneous. (140)
Loss or gain by Exchange.
27.—Poets and Pilotage—
A. Major Ports. (141)—
(1) Bengal Pilot Service-
(a) Capital Account.
(&
) Revenue Accoimt.
(2) Other charges.
Pay and allowances of ofiScers and men afloat..
(142)
Victualling of officers and men afloat. (142).
(137) Eailway police includes charges for “ Crime and Order” police only, which
should be entered under a separate sub-head for each railway.
The pnionnt of contribution payable by the railways as determined by the Governor-
General in Council, as well as. other particulars relating to each railway, are stated in
the manuals of the Audit Officers concerned.
(2) Charges for "Watch and Ward” as defined in clause (4) below are bourne by the
railway and not debited to Police.
(3) On State Railways managed by Government, the cost of the police guards supplied
by the Police Department at the request of the railway authorities for the performance
of duties which should be arranged for by the railway authorities and are not part of
the ordinary functions of the police should be charged to the railway concerned.
(4) The duties of “Watch and Ward” consist of :—
(а) Watching of passenger trains at stations.
(б) Watch and Ward of—
(1) Goods sheds.
(2) Goods trains at stations.
(3) Brake and luggage vans.,
(4) Railway offices and buildings {but not including Railwap- cemeteries).
(c) Watching of fuel delivered within the Railway boundary and escorting of
pay clerks.
(d) Reporting to Railway authorities all breaches of the company’s bye-laws.
(5) Rewards granted to the Railway Police Staff by the Police Department form
part of the cost of Eailway Police and as such follow the incidence of the cost of
the Police. Rewards granted by the Railway administration irrespective of the
departmental rewards are charged to the Railway.
(138) The charges of the Intelligence Bureau attached to the Home Department of
the Government of India are adinsted under “ 22—General administration” (See note
121.)
(139) Includes charges for contributions out of Pound receipts to Municipalities.
(140) Includes contributions by Government for Police bands. Contributions by
Government to cover any deficit in the General Police Fund should be debited to a
separate sub-head ‘Contribution to the General Police Fund’ under this minor head.
(1411 Madras, Bombay, Calcutta, Chittagong, Rangoon, Karachi and Aden have
been declared to he Major Ports. The rest are minor ports.
(142) These heads relate to vessels, and in them each ship should be shown sepa
rately, I-ut if these are many and small a group may be made. The vessels
sUonid be dc.'jcribed so as to indicate their use : “Pilot Vessel” , “Steam Tug,” etc.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-79-320.jpg)
![70
N o. 7 ] APPENDICES.
IM
ajob Heads. MmoB Heads.
P.—Civil Administration—contd.
29.— P O L IT IC A I- (151) P o litical A gen ts. (152)
Charges for D ip lom atic and Consular services
in Persia. (154)
P olitical subsidies.
E n tertain m en t charges.
R efugees an d S ta te Prisonere.
Special P o litical E xp en d itu re. (155)
Charges for organisation of In dian S ta te Forces-
L oss or G ain b y E xch an g e.
M iscellaneous. (157)
(151) Political charges are confined to external relations, relations with Indian
States, frontier questions, {except those connected directly with the defence operatiortt j
of the frontiers of India which are debited to the Major Head 29-A.—Frontief ,
Watch and Ward) im
portant Political ditenus, expenditure in connection w
itn /
the Haj w
hich is not capable of record under one of the departm
ental heads of a
C
' (
count and charges w
hich for special political reasons m
aiy be classified under the he»o
‘'Political.” All other charges debited under this head prior to 1921-22 should D
®
■debited to ‘47.—M
iscellaneous’.
Note—.A
s a Renm
il rnle, expenditure in connection w
ith an Indian State outsid®
British India and debitablo to Indian H
ovom
iC
B should ho dobitpd to the head
Political.” The classification of expenditure in “adm
inistered areas” how
ever should
bo based on the rules applicable to sim
ilar expenditure in British India, as thesj
areas, though technically forming part of Indian State territories are treated as parH
of British India for all practical purposes.
(152) This is m
eant for regularly appointed officers and ofiices of the Political
partm
ent and not far casual charges. There should be a sub-head for every import
ant Agency or Residency, e.g., in Bombay one for Aden, one for Baroda and so o
O
j
and the sm
aller ones m
ight be grouped. Special establishm
ents, if any, for Adm
*'
niP
tration of lustice or for Jails or for Police should be show
n in their f,ub-head i'
separate details.
(153) Deleted.
(154) Snlc-proceeds of slave dhow
s and the expenses incurred in connection w
itl’
their crew
s and the slaves ^;aptured in them should be show
n as m
iscellaneous receipt ,
or charges of the Consulate or Agency.
(155) This is intended to provide for special n
nd occasional charges w
hich son^
limes occur under this head, e.g., the Raw
alpindi Eiirbar. Theso should of course »
nam
ed. Nothing should be taken to this head w
ithout special in
.9tructions from to
Auditor-General.
(156) Deleted.
(157) The cost of the Toll Establishm
ent at the Khyber Pass and the charges ^
the Mewar Bhil Corps, Malwa Bhil Corps and Im
perial Cadet Corps should te entered
here under separate detailed heads. I](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-81-320.jpg)
![7 4
N o . 7 ] APPENDICES.
Majoe Heads. Mtn
okHeads.
3 2 .— ^Me d i c a l -—c o n td .
3 3 .— P u b l i c H e a l t h . (1 6 9 )
3 4 .---- A G B ICtTLTU EE .
F .— Civil Administration— contd.
Mental Hospital.
X-Ray Institute.
Chemical Examiner. (174)
Radium Institute.
Loss or Gain by Exchange.
Public Health Establishment. (175)
Grants for PubUo Health purposes. (176)
Expenses in connection -with epidemic dis»
eases. 177)
Bacteriological Laboratories. (178)
Pasteur Institutes.
■Works. (179)
Loss or Gain by Exchange.
Agriculture. (180)
(174) Show the full pay of the Chemical Examiner under this head, and not as
Professor of Chemistry.
(175) The entire charges on account of officers and establishments -who devote
part o£ their time to duties connected with hospitals and part to those connected
with public health should be charged to the head “32.— Jledical.” Charges on
account of Port Health Officers should be included here. See also footnote (177).
The charges on account of Sanitary Engineer and his Staff should be recorded
under a separate sub-head under this”head even though for the time being the En
gineer be under the administrative control of the Public ATorks Department.
(1/6) To include grants for the St. John’s Ambulance Association, for tuberculosis
sanitaria, etc., and expenditure incurred by -way of grants or subsidies in connection
with medical research, tuberculosis, town-planning, pilgrim traffic, etc., also in Bengal
and Bihar and Orissa sanitary charges in connection with inland labour transport.
See also footnote (180). The sub-heads will depend on local requirements.
(177) Charges in connection with bubonic plague, malaria and other epidemics
should be recorded under three different sub-heads,— one for each. Charges on
account of quinine should be shown under the sub-head “ Malaria.” Charges on ac
count of port quarantine, including fees paid to medical officers for the inspection of
vessels, should also be taken here under a separate detailed head including fees paid
to medical officers for the inspection of vessels.
(178) Bacteriological charges unconnected with human diseases are shown under
“ 34.— Agriculture— Veterinary Charges.”
(179) InchideB expenditure on all Sanitary Works executed by the Sanitary Engi
neer even though for the time being that officer be under the administrative control
of Public Works Department. See footnote (93). Tf, however, the work executed
forms an integral part of a Government building, the expenditure on that work
should be charged to the Major head to which the cost of the original building work
was debited.
(180) Includes the following sub heads : "Experimental Farms,” which are per
manent establishments, “ Agricultural Experiments,” for which each Government
assigns a small grant each year, "Agricnltural Department,” under which are shown
the salary and expenses of the Director of Agriculture, and of his establishment, en
gaged in promoting agriculture or instructing the people in agricultural subjects,
“ Experimental Factories” , “ Ten, Nnrseriea and Pla’ntations” ,, ‘‘Publio Exhibitions
and Fairs,” including charges other than prizes on account of cattle and horse fairs
(these pri7.es are adjusted under the minor head “ Veterinary charges” ), “ Botanical
and olher public gardens” , inclnding donations and subscriptions to Botanical and
Agri-Horticultural Societies, and “ Miscellaneous” including prizes and rewards for
ailk, cotton and flax, etc.
Charges incurred primarily in the interests of public health on exhibitions and
fairs iinronnerted with the Aprioulture Department should be classified under the
major head “ 33.— Public Heolth.”](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-85-320.jpg)
![76
No. 7] APPENDICES.
Majoh Heads. Minos Heads.
P.— Civil Administration— concld.
5^7.— R riscE T .tA K E O xrs D e p a r t
m e n t s — crmtd.
MENT.
37 A.— I n d i a n S t o e e s D e p a b t -
Provincial Statistics. (186)
Bureau of Commercial Intelligence includ
ing Statistics.
M isMllaneous—
Ethnographical Survey.
Preservation and translation of ancient
manuscripts.
Examinations. (187)
Imperial Library.
Controller of Patents and Designs.
Actuary to the Government of India.
Electrical Adviser to the Government of
India.
Indian War Memorial.
Registrar of Joint Stock Companies.
Miscellaneous.
Loss or Gain by Exchange.
Headquarters Establishment.
Pwrchase Circles.
Inspection Circles.
Government Test House.
Metallurgical Inspectorate.
P. P.— Civil Administration Capital O atliy charged to R evenle .
3 5 - A . — C a p i t a l O u t i a y o n I n
d u s t r i a l D e v e l o p m e n t
MET FROM REVENUE.
Model Tannery.
Model Dyeing School Factory.
Demonstration Weaving Factory, Shahdaxa.
(186) To include charges for establishm
ents for vital statistics, trade statistics,
local statistics, ram gauge establishm
ents, and civil statistical establishm
ents, under
the Surgeon-G
eneralj Indian M
edical D
epartm
en
fcj Bom
bay.
Also charges for the registration of Eailway and Eiver-bome tra
flB
c and foreign
frontier and internal road-borne traffic w
hich are recorded under the detailed head
‘JR
egistration of Traffic’.
(187) Includes charges of the Board of Exam
iners, Calcutta, and of exam
inations
for entrance into the public service. Includes also the charges in connection w
ith
language exam
inations, the rew
ards for passing such exam
inations being classified as
ch
arge.s of tlie departm
ents to w
hich the officers receiving the rew
ards perm
anently
belong and not of the departm
ents to w
liich the officers m
ight be tem
porarily at-
^ched at the tim
e of appearing for the exam
inations. The sam
e principle will also
be applied in the case of an officer w
ho, at the tim
e of appearing for the exam
ina
tion. H
appen
s to h
e tem
porarily serving under a Governm
ent other than that to
m
'h
icn ho porm
anently belongs.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-87-320.jpg)
![78
N o . 7 ] APPENDICES.
Majob Heads. M in o b Headb.
H .— Civil W orks— contd.
41.— Civil W o b k s— contd.
42.— B ombay Developmbnt
Scheme—
A . Indtistrial H ousing Sch em e.
B . A m bernath W ater-supply
Schom e.
C. A m bernath E lectric-supply
Schem e, _______
Stam ps.
F o rest.
Regtistration.
Greneral A d m inistration.
A u d it.
A d m inistration of Ju stice.
Jails and C o n vict Settlem en ts.
P olice.
P o rts and P ilotage.
E cclesiastical.
P o litical.
Scientific D epartm en ts.
E d u catio n other th an E uropean and A n g lo-
In d ian E d u catio n .
E uropean and A nglo-In dian E d u cation .
M edical.
P u b lic H ealth .
A g ric u ltw e .
Industries.
A viatio n .
Ciirrency.
M int.
C ivil W orks.
Station ery and P rin tin g.
MiscellaneoTos D epartm ents.
O riginal W orks— Com m unicatione.
O riginal W orks— ^Miscellaneous.
R epairs.
E stablishm ent.
Tools and P lan t.
Grants-in-aid.
Suspense.
Loss or G ain b y E xch ange.
DedMcf— E n glish cost of stores and estab-
Hshment.
O riginal W orks.
R epairs.
Establislim ent.
Tools and P lan t.
Stispense.
Deduct— E nglish cost of stores.
E xpen d itu re in E n gland .
Loss or gain b y E xch ange.
In terest.
Sinking Fun d.
Sam e as for A above.
Sam e as for A above.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-89-320.jpg)
![80
N o . 7 ] APPENDICES.
Major Heads. MmoB Heads.
43.— ^FAiHNE R e l ie f , e t c .—
contd.
■
A
*
—Famine Relief.—contd.
J.— -Miscellaneous— contd.
R elief W o rk s. (194)
R elief to people em ployed otherwise than on
relief w orks.
G ratiiito u s R e lief. (196)
M iscellaneous. (196)
(iJ4) The expenditure under this head should be classilled andoi the following,
sub-heads, the wages of labour being shown separately from the other expenditure :—
Communications.
Irrigation Works.
Other Works.
The following rules regulate the classification of expenditure of Public Works iinder-
taken for purposes of famine relief :—
(а) Public Works undertaken in consequence of the aicurrence of famine but
not directly for the employment of famine stricken people and not there
fore treated as relief works will be classified in the accounts as ordinary
Public Works are classified, except that any expenditure in excess of nor
m
al rates incurred in consequence of the employment for relief purposes
of unskilled and unprofitable labour w
ill be transferred to the head “43._
Famine Relief and Insurance.”.
(б) Public Works expenditure which is undertaken directly for the relief of-
famine and controlled and m
anaged under the conditions applicable to
famine relief works will be charged to “43.—^F
am
in
e Relief and Insurance”
whether the w
ork is or is not one which would have at som
e time or
other to bo undertakenirrespective of famine. If, however,the w
ork
on W
lliC
ll fflin
illH labour is em
ployed ia arnvR
nn
eproducingwork in res
pect of w
hich a capital account is kept (w
hether within or without the
Rpvenuo Accounts of the Govprnnient), the value of the w
ork done, reckon
ed at ordinary rates, w
ill be ctm
tg.,a *
<
, thi- ..rrli.m
ry of nctoniit,
and the excess only debited to “43.—Famine Relief and Insurance ",
(195) Tho sub hpadfl are—
(a) Given in Governm
ent Institutions.
(h) Given at the houses of the people.
(e) Given in other w
ays.
(196) Rub-divided as follows ;—
1. Advances for aided private w
orks,
2 . Advances for artisans.
3. M
oaanros for protection of cnttln.
4. Other expenditure.
The following ru
le
.'? are laid dow
n in respect of Advances and Loans :—
{a) Advances of m
on'cy, whether wholly or partly recoverable, m
ade to land
holders, for the purpose of em
ploying labour under famine relief con
ditions and restrictions shall be m
ade nnder the provisions of tho Land
Improvement Loans Act (XIX of 1883), so ns to be recoverable as arrears
of land revenue, interest being charged at the usual rate on the portion
recoverable, but they shall be charged in the first instance to Famine
Relief—M
iscollaneoT
.B Advances for aided private w
orks. O
n the close
of famine relief operations or earlier, if possible, the am
ount to be re
covered shall be settled by the Local Governm
ent, and that am
ount shall
then be transferred in the accounts *b
y deduction from “Famine Relief
expenditure” to the debit of “Loans and Advances by Provincial Gov
ernm
ents—Advances to cultivators : Adances for aided works.” recoverie.i
neinii credited to the latter head. If, however, by reason of delay in the
settlem
ent of the am
onnt recoverable, the adjustm
ent referred to h
a
."? to
he m
ade in the accounts of a year in w
hich no fam
ine relief expenditnr*
is inonrred, the credits w
ill be taken to the Fam
ine Tnsuranc? Fund of
the Province (see note 231)](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-91-320.jpg)
![APPKNDICES.
81
[No. 7
Major B
O
bax)S. Minob Heads.
J.— Miscellaneous— con;rf.
4 3 .— F a m in e R e l i e f , -ET:c.-contd.
B . Transfers to Fam ine Insur
ance Fund. (197)
^4— T ekritobial and P oliti-
OAi Pensions.
45.— SuPEBANNXTATION AIiLOVV-
ANOBS AND PENSIONS.
Territorial and Political Pensions. (198)
Charitable Allow ances. (198-A).
Loss or Gain b y Exchange.
Superannuation and R etired Allowances.
E quated paym ents of com m uted value of pen
sions charged to Capital (outside the revenue^
account). (199)
Purchase of life pensions (Punjab).
Com passionate Allowances.
Gratuities. (200)
Pensions for distinguished and m eritorious ser
vices. (201)
Pensions, etc., under the W ar Risks Com pensa
tion Scheme.
Special pensions connected w ith w ar 1914.
Pensions to the dependants of deceased lascam
(ejr-German ships) interned during the w ar ia
Germ any.
Donations to Service Funds.
Pensions of the M ilitary Fim d.
reiisionii of the Military Orplmii Fund.
Pensions of the Medical Retiring Fund.
ib) Advances for the financing of artisans shall be sim
ilarly accou
nted for.
ic) Ail other advances made under the Land Iniprovcment Act or the
Agriculturists’ Loans Act sliall be dealt w
ith under the ordinary rules
and not show
n as fam
ine expenditure.
(197)This head receives the per contra debits on account of the credits to the
famine Insurance Funds of Provinces of h»H®f/?ra“ r)evo'
sorance grants of the year {vide paragraph 3 of Schedule IV attached to the Devo-
*(1
*9
8
) Individual pensions in ex
ce.ss of Es. 10,000 per annum should b
e show
n n
n
d
er
separate sub-heads. All pensions n
ot in excess of this am
ount sh
ould be show
n u
n
d
er
^ single sub-head ‘‘M
iscellaneous”. T
A
rW
f/irin
l an
d Poli-
1198-4) '^n
v non-recurring paym
ents to person
s in receipt of ierritorial ana ru
tica
J Pensions, such as those w
h
icli are som
etim
es m
ade for m
ap-iago, ed
u
cation
funeral e
.’cp
en
ses an
d the like, should be classified under this m
inor h
w
id
rN
oT
K—O
nly pen
sion
s granted to n
on
-officials w
hose services, descen
t j
tions are su
ch that it is on general grounds of policy desirable
extend to them som
e m
easure of assistn
n
ce or recognition ^ igm^
tical’>pensions All other pensions w
hich w
ere treated m
should from an
d after that date be debited to the pro^ncial head ^^Superannua
tion allow
ances and pensions” u
nder the m
inor h
ead P
ensions for distinguished o
r
ioeritorious services.”]
fM) Inclu^rmarm^^dowries to fem
ale p
ensioners an
d gratm
ties pajd to Rail-
^avTelvants or thlir fSiilies n
nder Articles 742 {d) an
d 747A of the Civil Service
Ile^lations.
(201)See footnote (198).](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-92-320.jpg)
![8 2
N o . 7 ] APPENDICES.
Majob H ea d s. Mmoa Heads.
J.— Miscellaneous— Qonid.
45.—SrrpERiKsnTATioii Allowances Pensions vuider the Indian Civil Service IPaxO^^
AND P en sion s— contd. I Pensirm Kfimiln.+.inna /ono
AND P ensions— contd.
46.—Stationeby and Peinting.
47.—MiscEiXANEOtrs. (206)
Pension Regulations .(202)
I Concession grants in respect of past contribiJ'
I tions to Annuities. (202-A)
' Covenanted Civil Service Pensions.
‘ Pensions of the Bengal Civil Fund.
Pensions of the Madras Civil Fund.
Pensions of the Bombay Civil Fund.
Donations to Provident Funds.
Loss or Gain by Exchange.
Stationery offices.
Government Presses.
Printing at private presses.
Lithography.
Purchase of Stationery stores.
Stationery supplied from Central stores. (203) ,
Stationery supplied to Central DepartmeiJt^ j
from Provincial Stationery Stores. (204)
Stationery supplied to transferred Department^ I
from Provincial Stationery Stores (R e s e r V '
ed). (204)
Printing Work for Central departments— CeU'
tral. (205)
Loss or Gain bjr Exchange.
Deduct—Value of Stationery supplied to ti®
Army Department.
Allowances, Rewards, etc.—
Allowances to Civil Servants out of eif'
ploy.
Annual stipends to holders of literary title*'
(207)
(202) Paym
ents of pensions to the fam
ilies of subscribers referred to in footnote (7
^
should be recorded under a detailed head "Pensions to fam
ilies of n
on
-E
u
roi:iei!n
ji
mitted to the Indian Civil Service before 1912 ”.
(202-A) Refund of 4 per cent, annuity deductions m
ade from the pay of Indis*'
Civil Service O
fficers prior to 1st April 1919 is show
n under this head.
,203) If Central Pepartm
ents obtain their supplies of stationery direct from
Controller of Printing. Stationery and Stom
ps, no adjustm
ent of cost is necessary.
if they obtain their stationery from Central Stores through a provincial O
ovorn
in
eJ’*
'
tho charges in re-ip
ect thereof should be adjusted under this m
inor head.
(204) In the case of Stationery supplied to provincial (reserved) depnff
meats from stationery stores of the sam
e G
fw
ernm
ent no adjustm
ent
necessary. But if stationery is supplied to provincial (transferred) departm
ents or
Cential D
epnrtm
enl.s <
^
r
o
mprovincial stores (reserved), the cost thereof should be
justed under these heads. :
(205) To include charges for printing w
ork done, for Central departm
ents, at p
res?^
*I
of Provincial Governm
ents. I
(206) This m
ajor head covers all transactions of the Civil Departm
ent -w
h
ich it ’*
not found possible to bring to account under any of the (Inscriptive m
ajor heads.
2071 f’harpes on account of the grant of Rs 100 per annum to the holders of
titles of M
nhftm
nhopadhyaya and Shom
s-iiI-Ulam
a are taken to this h
e.id.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-93-320.jpg)
![^S4
N o . V] APPENDICES.
Major H eads. i Minor H eads.
J,— M iscellaneous—concld.
Losses on inmsured shipm ents. (216)
Contributions. (217)
lliscellaneou s Com pensations. (218)
M iscellaneous charges fo r the treatm ent of
patients at the Pasteur Institute.
Subsidies for land com num ica,tion.
M iscellaneous and im foreseen charges.
(219)
M iscellaneous D arbar charges. (208)
L oss b y E xch ange on local transactions.
Loss or Gain b y E xchange.
JJ.— Miscellaneous— Capital expenditure charged to Revenue.
45 -A .— Co m m u tatio n o i' p e n
sio n s FINANOED TBOM
o r d in a r y r e v e n u e .
(219-A A ).
Ainoxm t transferred from “ 60-B .— Paym ents
o f com m uted value o f pension®, e tc.”
K .— M ilitary Services.
48.— ^A
r m y —
A . Standing A rm y . .
B . A uxiliary and Territorial ,
F orce. !
0 . R o y a l A ir F orce
49.— ^M
a r in e . i
I
50.— ^MmtTABY W o rks ..i
(216) Includes charges on account of general average and expenses of salvage.
(217) This head is intended to record (1) grants for no specific purpose to Local
Funds, Municipalities, etc., such as grants to cover a deficit balance or as corapensa'
tion forrevenue resum
ed, w
hich cannotbe classed vyith
reference to the object
which they are to be devoted, and (2)other m
iscellaneous contributions, such a
S
contributions by Local Governm
ents for the m
aintenance of Posts and Telegraphs O
fB
'
ces or Telegraph lines, vfhich it may not be found possible to bring to account under
any of the descriptive major heads.
(218) Includes all charges under the old head “Assignments and Com
pensations”
other than—
(i) those relating to “Principal Headsof Revenue” and
(ii) charges on account of purchaseof life pensionsin the Punjab, w
hich ars
debited to “45.—Superannuation, etc.”.
(219) No am
ount is to be debited to this head, or credited under the correspond'
ing receipt head "other items” (vidt note 92), without the special order, in each ca
se>
of aGazetted O
fR
cer w
ho will consider, before he admits it, whether the case is n
p
^
provided for within the regular classification. As regards the allocation of the di^'
■
cretionary grants, see footnote (127).
(219 AA). See footnote (219-C.).](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-95-320.jpg)
![86
N o. 7 ]
APPENDICES.
M a jo b H e a d s .
Min o r H e a d s .
C C .-C « .a . A c .o „ l 0. „ d D .a,™ .. W o *
65.--- COHSTBUCTION OF IbRIGA-
TioN, N a vig atio n , E m
b an km en t AND D e a in -
AGE WOBKS.
A . Irrigation works—
(1) Productive . . • , ,
' E stablishm ent.
T ools and Plant.
Suspense.
Loss or Gain b y Exchange.
Deduct—
Receipts and Recoveries on capital ac-
count.
English cost of stores.
Same as for A (1) above.
Same as for A (1) above.
D itto.
(2) U nproductive
B . N avigation, Em bankm ent
and Drainage W orks—
(1) Productive
(2) U nproductive .
Deduct— A m ount financed from
Fam ine Insurance
grants.
Deduct— A m ount financed from
ordinary revenues.
_
4 d<j_R epaym ents of capital
expenditure charged to
ordinary revenues.
N et am oim t n ot charged to
Revenue.
DD — Posts and Telegraphs Capital Account not charged to Revenue.
Kfi Capital OUTLAY ON Posts [ Indian Posts and Telegraph Departm ent.
5 6 .- C a p ^ a l ) Indo-European Telegraph Departm ent.
F F .-C iv i! Aflministration Capital Outlay not charged to Revenue.
66-A.— Capital Outlay on Im- 1 (219-A).
O
F P ublic
PEOVEMENT
H e a lth .
56-B.— Ca pita l Ou tla y on A g-
e icu ltu b al I m prove
m e n ts.
66-C.— Ca pital Ou tla y on I n -
DUSTEiAJj D e v e lo p
m en t.
56-D.— C a p ita l O u t la y on Hy-
d k o -E le c t b ic Schem es.
under these heads each individual sch ^ e or Project
ahauld be treated as a separate minor head.
(219-A).
(219-A).
(219-A).](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-97-320.jpg)
![88
N o. 7] APPENDICES.
Majoe Hkads. Minor Heads.
J J.— MisceUaneous Capital Expenditure not charged to Revenue— con«(i.
gO.B.— P aym e n ts of commuted
VAIiXTE OF PENSIONS
(219-C).
Cormnuted value of pensions.
Deduct—
(1) Am ount financed from ordinary re*
venues.
(2) Am ount recovered from other Govern
ments.
(3) Capital portion of equated payments-
out of revenue.
N et amount not charged to revenue.
(219-C) All paym
ents on account of Com
m
utation of pensions, w
hether in England
or in India, including paym
ents m
ade to other Governm
ents, are brought to accoun
in the first instance under the H
.ead “60-B.—Paym
ents of com
m
uted value of pen
sions—Com
m
uted value of pensions” in the books of the Central or the Provincial
Governm
ent, as the case m
ay be, and at the end of the year such portion of the ex
penditure recorded under that head as the Local Governm
ent or the Governm
ent ol
India, as the case may be, may decide to charge against current revenues is trans
ferred to the Capital m
ajor-head “45-A.—Com
m
utation of pensions financed from ordi
nary revenues” under Section "JJ.—M
iscellaneous—Capital expenditure c^rged tO
’
Bevenue”. The net am
ount debited to the capital m
ajor head 60-B.—Paym
ents
of ciunm
uted value of pensions”, after deducting therefrom the recoveries, if any,
fromoth
ierGovernm
ents, is repaid from revenue by a systemof equated paym
ents spread
over 15 years, vfhich include interest on the capital invested. equated paym
ents
in respect of each year’s com
m
utation com
m
ence from the follovfing year, and the rat9
of interest that is adopted is the Governm
ent of India’s borrow
ing rate, w
hich )9
the rate charged on advances m
ade to the Provincial Loans Fund.
The total equated paym
ents in respect of each yeaa’s com
m
utation are debited to
the head “45.—Superannuation allow
ances and pensions—^E
q
u
ated paym
ents of com
m
u^
ed value of pensions charged to Capital, etc.”, by credit to (a) the Capital head
“60-B.—Paym
ents of com
m
uted value of pensions—Deduct capital portion of eq u a ted
paym
ents out of revenue” for the capital portion of the paym
ents, and (6) “19.—In
terest on ordinary V)Ghb—Deduct Interest portion of equated paym
ents on account ot
com
m
uted value of pensions” for the interest portion of the paym
ents.
All capital charges on account of com
m
utation of pensions chargeable to the Cen
tral Governm
ent excepting those pertaining to the Railway and Military Departm
ents
are broupht to account finally on the books ot the Accountant General, Central Reve
nues. The adjustm
ents on account of com
m
utations of Military and Railway pen
sions are m
ade under the head “60-B.—P
ajnm
ents of oom
m
utsd valae of pensions” o
n
the Military and Railway books respectively and equated paym
ents in respect o'
these com
m
utations are debited to the Departm
ental m
ajor head concerned. The High
Com
m
issioner for India in passing the paym
ents to India through the London Account-
Current furnishes the necessary inform
ation as to the head to w
hich the pensions a
r®
charged in each case.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-99-320.jpg)
![90
N o . 7 ] APPENDICES,
Centbai, Ledgeb Heads. Locai. Ledgeb H ead s.
Special Loans,
0 .—Unfunded Debt.
. I Special Loans
TEEAStTRY N otes
Deposits op Sbbvice Funds
8 per cent, perpetual Loans. (Madras.)*
6 per cent, perpetual Loans. (Madras.)*
Endowm ents b y the late ICing of Oudh. (224)
F irst Loan.
Third and F ifth Loans.
Sixth Loan.
Charity Fund.
Appropriation for the m aintenance of Madho
B ao. (226)*
Endowm ents for Charitable and Educational
institutions.
Treasury Notes a t 3J per cent, on account of
Soldiers’ Savings B a ^ Deposits.
Treasury Notes on account of the Bhonsla
and other N agpur tem ples.*
Non-Transferable Notes a t 4 per cent. (Mad-
India- I
Miscellaneous Service Funds. (226) ^
Indian M ilitary W idows’ and Orphans
Fund. (M) (227)
♦These are heads upon the books of the Accountant-General, Central Eevenues.
(224) The outstanding loans from the King of Oudh are in four portions
First loan, Sicca Es. 1,00,00,000 in 1814, in consideration of which the British Gov-
ernm
ent guaranteed the paym
ent of certain stipends called Wasiqa 1 en-
aions”. ' The capital value of the lapsed stipends w
as till IKO paid to
the Native Governm
ent, reducing the principal to Es. 36,07,<i5t) in tnai
Third iZ n , Sicca Rs. 1 ,00,00,000 in 1825, and Fifth loan Sicca 62,40,000 in
1829, both at 5 per cent. Governm
ent Rs. 38,40,000 of the last w
as repaid
in 1853 The interest is payable in the form of hereditary pensions.
Those under the fifth loan may h
e com
m
uted for a principal paym
ent.
Sixth loan, Governm
ent Es. 17,00,000, a perpetual loan at 4 per cent, interest
payable in the form of pensions and stipends. , . , i n
n
n
Charity Fun,], Rs. 3,00,000deposited in 1833, in consideration of w
hich Ks. l,u
w
u
a m
onth(b-;ing 4 per cent.) is draw
n for distribution to the poor of Lucknow.
(225) The capital of this loanw
asappropriated out of the confiscated property o
Madho Eao-s father w
ho was arebelof 1857. Part of it haying been fP f* “ f
parchn»o of a landed estate, the interest n
n the balance is draw
n by the Imperial
o f I n d ia as Mp.Hho B a o ’ g A gr-n l.
m in tk Im il Aom iiits, inner i
wnrmned. . , ,
(327) 'With oHeet 1023-24 tlio of ilis l^ind
two pnrts, .M
i., (1 ) ih§ ordinary pen
B
ion
eB
B
O
D
lia
lly sterling iil djaraC
L
er Is to h
e treated^ ae ih^
balniico of p
n
asiigo iiionov ijisiirnnre fund, w
hich is a rupee liability, IsL
U
U
O
liC
ttv
r'
as th
<
i rupee branch. 'the b
rv
la
n
co
s of the sterling branchare held entirelyin Eng
land, w
hilo those of the rupeo branch s
u
r
e held in Indin, and tliG in
te
ro
jrt- on the la
rtter
balances only is calculaU'd in India and charged to *
‘20~Intorftat on o
th
c
^
r Obligations -](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-101-320.jpg)
![92
N o. 7] APPENDICES.
Cektbal Ledgee H eads. L ocaii Ledger Heads.
P.— Deposits and Advances.
Part I.— Deposits and Advances bearing interest.
(A). Fam ine Insurance Funds.
Fam ine Insm ance Funds. i Transfers
from
to the R evenue A ccount.
Interest receipts. (230)
E ecoveries of fam ine expenditure.
A dvances to cultivators.
(231)
(B). D epreciation Funds.
Depreciation Fund— R ailw ays .
D epreciation Fund— Posts and
Telegraphs D epartm ent.
D epreciation Fund— N orthern
India Salt R evenue D ep art
m ent.
Depreciation R eserve Funds of
Com m ercial concerns. (231-C).
(C). Provincial Loans Fund.
Provincial Loans Fund (231-A) . I. Capital A ccount. (231-B)
(a) A dvances from the Governm ent of
India.
(b) Advances to Provincial Governm ents.
(c) Investm ent A ccount.
(d) N et incom e transferred from Incom e
Accoim t.
(230) Includes receipts from the C
entral G
overnm
ent on account of interest on
balances of the fund under paragi'aph 6 of &
:hedule IV attached to the D
evolution
Buies, as also interest realised from advances to cultivators.
(231) See last sentence of Rule (a) under note 1196).
(231-A) With the establishm
ent of th
fe Provincial Loans Fund, all loan transac-
tions betw
een C
entral and Provincial G
overnm
ents w
ill pass through the accounts of
the Fund. The transactions of the Fund w
ill consist of :—
(a) Advances from the G
overnm
ent of India.
(b) Advances to Provincial G
overnm
ents.
(c) Repaym
ents of (6).
(d) Repaym
ent of (a) w
hen specially perm
itted by the G
overnm
ent of India.
(e) Investm
ent of the Fund.
if) Interest payable to G
overnm
ent of India.
(ff) Interest recoverable from
—
(i) Provincial G
rovern
m
en
ts.
(ii) Tem
porary Investm
ents.
(iii) Governm
ent of India on the balance of the Fund deposited w
ith Gov
ernm
ent.
(231 B) Detailed h
ea
d
.s m
ay be opened w
here necessary to show separately the i
trarlsaction
s w
ith the different Provincial G
overnm
ents. ” ^
(231-C) The D
epreciation R
eserves deposited w
ith the G
overnm
ent in respect of
com
m
ercial undertakings of Provincial G
overnm
ents are treated as deposits of th
e-](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-103-320.jpg)
![94
N o. 7 ] APPENDICES.
Ckntraij Ledger H eads. L ooaii Led g es H eads.
p .— Deposits and Advances—contd.
Part I I -— Deposits and Advances not hearing interest—contd.
Appbopbiation roB Reduction
OR AvoiDAisrcE O
B
' Debt.
SiN K iN a F ijn d Investment A c-
C
O
T
T
N
T
. (234-A)
Sinking Fund for loans gbant-
ED TO Local Bodies. (234)
•Gold Standard Reserve
Paper Currency Reserve
Sin kin g F unds. (233)
O th er appropriations. (233-A)
S in kin g Fiond L iv estm e n t A cco iin t. (234-A)
A separate head for each fu n d b ro u gh t to
accoun t.
C ouncil B ills appropriated. (235)
N e t profits on. silver coinage. (236)
In vestm en ts.
In terest on In vestm en ts.
M iscellaneous.
C ouncil B ills appropriated. (235)
A ppropriation for reduction of created secu
rities in th e R eserve. (237)
(233) This head is credited with the am
ount set apart each year for the sinking
fund created for loans by charge to “21.—Appropriation for Reduction or Avoidance
of Debt” and with the profits realised on investm
ent of the balances in the Inna, an
is debited with charges connected with the redem
ption of debt either by purcha^ an
cancellation of securities or by direct discharge. On actual cancelation of stock,^th
nom
inal value of the cancelled securities is debited to the head Perm
anent Uebt D
y
j>tr contra credit ,to the head “Deposits and Advances—M
iscellaneous—Governm
ent
Account”.
(233-A) This head will be closed to 'Governm
ent account’ in the ledger.
(234) Represents funds constituted for the discharge of loans taken from Govern
ment by public bodies.
(234-A) In cases w
here the am
ounts at credit of the Sinliing Funds are invested,
the am
ount expended on the purchase of securities should be debited to this head, w
h
icD
will be credited to the sam
e extent w
hen the securities are sold, any profit or loss
arising out of the investm
ent being transferred to the Head ‘Appropriation for Kc-
duction or Avoidance of Debt; Sinking Funds”.
(235) See Article 332 of the Account Code.
(236) This represents the credit under Deposits by debit under “Coinage account
{vide note 263).
(237) Tliis head should be divided into tw
o sub-heads, viz., “Eecoipts from inves^
m
ent in the Reserve” n
n
d “Other Receipts”. The am
ounts realised in Tndia on these
accounts will be intim
ated to the Accountant General, Central Revenues, by the Con
troller of the Currency for credit under these heads, w
hile those realised in Englano
will be passed on through the Rem
ittance account for sim
ilar adjustm
ent. When the
am
ounts so credited are actually applied to the reduction of the securities they will tie
paid into the Paper Currency Reserve and charged off under the sam
e head. O
n tt^
Currency accounts the notes paid from the treasury b
a
la
n
ce.'^ will be withdrawn fro»
circulation and an equivalent am
ount of created securities cancelled. U
n the actna
•reduction of the .securities, the nom
inal value of the Treasury Bills cancelled w
ill bj
debited to the head “Floating Debt” by per contra credit to the head Governm
ent
Account” under “Deposits and Advances". The necessary instructions regard
in
s^
these adjustm
ents will be advised by the Controller of the Currency.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-105-320.jpg)
![96
N o. 7 ] APPENDrCES-
Ce n teai, Ledgeb H e a d s . L ocal L edger H e a d s.
P.-—Deposits and Advances—co»!«d.
Pan I I .— Deposits and Advances not bearing interest—oontd.
Departmental and
Deposits— contd.
Civ il D eposits— contd.
Judicial
Othek D eposits
Bangalore Assigned Tracts Deposits.
D eposits of the Assam Labour B oard Cess.
Unclaim ed General Provident F un d Deposits.
(247)
D eposits of w ork done for public bodies or
individuals. (248).
D eposits on account of the revenue collected
on behalf of H . H . the K h an of K a lat.
R enew al and enfacem ent fees on Governm ent
Prom issory notes. (249)
General Police Fund. (250)
Indian R esearch Fund. (250-A.)
M unicipal taxes on Governm ent residential
buildings. (250-B.)
M ilitary D eposits. (M.)
State R ailw ay Deposits.
Posts and Telegraph Deposits. (P. & T.)
M arine Deposits. (Mr.)
Foreign M oney Orders. (P. & T.)
Posts and Telegraphs T ru st Interest Accounts.
(P. & T.)
Telegraph Fine Fund. (P. & T.)
State R ailw ay Fine Fund. (R.) (250^
0 .)
T rust Interest A ccount. (M.)
(247) The am
ounts of G
eneral Provident Fund subscriptions rem
aining unclaim
ed
for a period exceeding six m
onths should be ti’ansferred to this head at the en
d
of tach year and dealt w
ith under the ordinary rules relating to D
eposits.
(248) Sum
s received from a M
unicipality or other body under Rule 21 of Appendix ^
to the C
. A. C., Vol. I, are credited to this h
ead.
(249) The transactions referred to in Article 411 of the Audit C
ode are passed
through this head.
(250) This head is intended to record the transactions connected w
ith the addition^
police entertained under the Indian Police Act, (V) of 1861. Section 16 (2)
Act requires that all m
oneys paid or recovered under sections 13, 14 and 15 should 09
credited to this Fund and applied to the m
aintenance of the Police Force under suc»
orders as the local G
overnm
ent m
ay pass. A portion of these recoveries representing
supervision and other indirect charges w
hich cannot be allocated directly to the F
u
n
c*
should be transferred to general revenues by debit to the Fund and credit to the revenue
head ‘XIX.—Police—M
iscellaneous” or to the head ‘XXXIII.—R
eceipts in aid of Super
annuation’ in the case of recoveries on account of leave and pension contributions.
(250-A) This head is intended to record charges for com
bating epidem
ic diseases W
h
e m
et from the Funds of the Indian R
esearch Fund Association.
(250-B) Am
ounts recovered from G
overnm
ent servants occupying G
overnm
ent resi
dential buildings on account of m
unicipal taxes m
ay, in the first instance, be credited
to this head pending paym
ent to the M
unicipality.
(250-C
) The Fine Fund deposits pertaining to State-w
orked railw
ays w
hen lodged
the State Railw
ay Provident Institution bear interest under the State Railw
ay Provi'
dent Fund R
ules. Such deposits are credited to the head “State Railw
ay P
rovideD
Institution” u
nder “Section O
—Unfunded Debt-Savings Bank D
eposits—Bank Accounts •](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-107-320.jpg)
![98
N o. 7 ] APPENDICES.
CENTaAL Ledger H eads. L ocal Ledger H eads.
P.— Deposits and Advances— confd.
Part II.—Deposit) and A<tvancss not bearing interest— contd.
Advances— contd.
A cooxtnts w ith F o e e ig k Sta t e s-
contd. .
A ccom it Current w ith Indian States. (258)
Note.— 'Each Accountant General should op^
an account with each State with which he ha>
dealings.
A ccount CuiTont w ith N etherlands Governm ent'
H is M ajesty’s Colonial Governm ent, H ong'
I kong.
H is M ajesty’s rro tecto rate Governm ent—
Federated M alay States.
K ed ah States.
I U ganda.
N yassaland.
Somaliland.
H is M ajesty’s Colonial and Protectorate GoV'
em m ent, K en ya.
TTia M ajesty’s Colonial G overnm ent, Southei’^
Rhodesia.
The Governm ent of T anganyika Territory'
A ccount w ith the C ivil Administratio'*
of Iraq.
Command Paym aster, H ongkong.
„ „ Tientsin.
„ „ Singapore.
A ccounts w ith Iraq (Postal and Telegraph'
A dm inistration— (P. & T.)
(2S8) In case of paym
ents due to an Indian State, instead of direct cash p
ay
m
e*'^
being m
ade by disbursing officers of O
overn
m
«?nt, the Account O
fficer w
hose duty
is to audit an
d pass such paym
ents should, unless other special arrangem
ents ha'^
been m
ade, request the Civil Accountant G
eneral of the G
overnm
ent w
ith w
liich
State is in political relation to m
ake the paym
ent (or give the credit) and debit it !
him
. * ,'
E xcip tion .—The above clause does not apply to the paym
ents due to the
D
urbar from the Assistant Com
m
anding Royal Engineer, M
ilitary Works ServiC'’*'
Bangalore, on account of w
ater-supply, electric current, an
d repairs to certain b
u
ild
ifl^w
w
hich, subject to certain precautions prescribed in G
overnm
ent of India, Army Dap*',
m
ent, letter No. S
S
S
'I—4 (M
. W.-5), dated 22nd July, 1913, should be m
ade by c
h
e
fl^
'J ,
draw
n on the Resident’s treasury. Bangalore, in favour of the Com
ptroller of M
ysui‘’j
.,
Subject to the sam
e precautions, the Assistant C
om
m
anding Eoyal E
n
g
in
e^
,,i
Secunderabad, is also authorised to pay the Electricity Departm
ent of His Exal^S;
H
ighness the Nizam of H
yderabad for the supply of electric cuiTent and for
m
isooO
an
eou
s w
ork done for theM
ilitary E
ngineer Services at Secunderabad in connect'^
w
itli the supply of w
ater by issuing cheques o
n the Resident’s Treasury, Hyderabad,
favour of the Accountant G
eneral. H
yderabad. - .<
Pensions to m
en of the Kashm
ir Im
perial Service Troops m
ay be paid from
treasury in India, the paym
ents being debited to the Accountant-G
eneral, Punjab,
recovery from the Kashm
ir State. jj/fl
The sn
liirie/, and allow
ances of probationers of the Hyderabad Civil Service,
on deputation to British India for training, m
ay be paid from any G
overnm
ent tre
n
s'L
V
in India; the paym
ents being debited to the Accountant G
eneral, C
entral R
evenues,
recovery from the Hyderabsd State.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-109-320.jpg)
![1 0 0
N o. 7 ] APPENDICES.
Ce n t b a i L ed g e r H e a d s . Loom. Ledger Heads.
P.— Deposits and Advances— contd.
Part II.—Deposits and Advances not hearing interest—cx
jn
td
.
Advances—contd. j
C oin a ge A cco u n ts—contd. . Nickel Coinage Account. (262)
No. 4.— P e o fit on B eonze Coinage A cco u n t— contd.
T. Net profit transferred to Profit on coins issued, transferred from A
c
c
o
u
D
*'
“Mint, Profit on circulation of No. 3.
Bronze (and Copper) coin.” (i)
No
t
e
.—The heads m
arked M are transactions in the Mint account under “B
roD
^*
(and C
opper) Coinage Account”.
The heads m
arked T are transactions inthe Treasuryaccounts under "B
roD
*®
(and Copper) Coinage Account”.
The other heads, except the balances,com
e in bytransfer inm
akingup the ^
count at the end of the year.
(a) Cost of copper, tin, zinc, etc., purchased for Bronze coinage is charged to
head.
{h', Credit receipts to this head.
(c) When copper, etc., is tlius transferred, the 3Iint M
aster should debit “L
®
on Coinage” by credit to this bead.
(d) This transfer should be m
ade m
onthly by the Mint M
aster in his m
o
n
th
'!^
account.
(e) The closing balance of copper, etc., in stock being first ascertained, the d
ifi®
^
ence required to produce this as the balance of Account No. 1 should be transferr^
in closing the account at the end of the year to Account No. 3 on the books of *^
Accountant-General, Cenw
al Revenues, and to credit of A. G., C. E., on the Boroo"'
books.
(/) The Mint M
aster should 'credij this by debit to “Mint rem
ittances” of
“Foreign Rem
ittances”. ,
iff) The Governm
ent is entitled to bring to account each year, as profit realist
only that portion w
hich belongs to the am
ount of coin issued for circulation th
R
"
passed out of Mint and depots com
bined.
The sum of the gross profits brought forw
ard from last year, and the gross m
’”
age profit of the year, m
ust therefore be distributed as follow
s ;—
Let A be the am
ount of coin in the Mint and depots on April 1st;
B be the new coin added lo the joint stock during the year;
C be the net issues tothe treasuries.
D—Au-B—C is the balance in Mint anddepots uponM
arch 31st.
C
Then, out of the w
hole sum of the gross profit, ~A+'B portion to be t.i
as realised and transferred toAccount No, 4.
^ is the portion tobe carried forw
ard asbalance to n
e.xt year.
A + E
(Ij T
h
;.^ represents the difference b
et'.veen the nom
inal value and m
etal val«®
uncirrjnt i
.’oins d
eR
troyed at the M
ints.
(i)This, the final result, is carried to the servicehead,w
hether it be on the '
a gain or a loss.
(262) Nickel coinage account is on the Bom
bay hooks only an
dthe adjust'’^
follow
s the rules laid d
o
v
.-n in the case of Bronze(and C
opper) Coinage ,4cco>''](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-111-320.jpg)
![1 0 2
ITO. 7]. APPENDICES.
Ce n t r a i L e d g e r H e a d s . L oca l L b d o e b H ead’s .
P. —Deposits and Advances— corud.
Part II .—Deposits and Advances not bearing inierest—eontd.
Suspense— contd.
S u sp en se A cco u n ts— contd. Cash Balance Livestm ent A ccount. (267-A-^
D iscount Sinking Fund. (267-B.)
Securities of Companies’ Railways ProvideD*'
Funds taken over. (268)
Recoveries of Service Payments. (269)
Sale proceeds of K idderpore D ockyard.
J^F
C h eq u es an d B i l l s . . . |Pre-audit Cheques.
I Cheques issued : Local Funds.
Departmental Cheques. (270)
Bills of Exchange Receivable. (271)
Bills Payable. (272)
(257-A) This head is intended for the record of transactions connected w
ith teifl'
porary investm
ents of cash balances, e.g., in short term loans of the G
overnm
ent
India. This head is debited w
ith the am
ounts expended on the purchase of tb
®
securities, an
d on the cancellation of the loans, the nom
inal value of the can
celled
securities is debited to ‘Perm
anent Debt’ by per contra credit to this head to
extent of the purchase price originally debited to it, the difference being taken
the head ‘Deposits and Advances—M
iscellaneous—G
overnm
ent Account’. The
terest derived from such investm
ents in G
overnm
ent of India securities is adjust^®
by reduction of the expenditure under ‘19.—Interest on ordinary debt.’
(267-B) When a Sinking Fund is established for the discount on a rupee lo
s
O
^
in order to spread the charge to revenue over the period of the currency of the lo
a
®
!
the full nom
inal value of the loan is credited to the head “Perm
anent Debt,” a
i’
the discount is charged to the head “D
iB
cou
n
t Sinking Fund”. The debit against *
1
'®
latter head is cleared by annual paym
ents out of revenue on a Sinking Fund b
a
sis<
such pjiynicnts being charged in the R
evenue Account under head ‘19—Interest
O
rdinary Debt—D
iscount on Loans’. A separate snb-head m
ay be opened under tb'“
Local Ledger Head for each rupee loan for w
hich a discount Sinking fund is estob'
lished. .
(268) This head w
ill be debited in the books of the Accountant-G
eneral, G
entry
Revenues, w
ith the transfer value of the securities taken over by G
overnm
ent fro^
Com
panies’ Railw
ays Provident Funds, an
d if the securities are sold, w
iU be cred*'
ed to the sam
e o
x
ten
fe, any difference betw
een the transfer value an
d the sale-P
’^
J
ceeds being carried to the head ‘‘G
overnm
ent Account.” The interest received
the securities taken over w
ill be credited to “XVI.—Interest” on the books of t®
Accountant G
eneral, C
entral R
evenues.
(259) R
ecoveries m
ade in cou
rse of audit are taken in the first instance to
head an
d thereafter finally brought to accou
nt.
(270) This head provides for the case of any departm
ent that renders accooj**
to the Civil D
epartm
ent being allow
ed to draw m
oney on cheques and account
the m
oney by credit to cheques an
d debit to service orother heads.
(271) Bills received in rem
ittance or in paym
ent ofan account(e.g., of a
State) sh
ou
ld be credited to the head con
cern
ed by debit to thish
ead
an
d then
for collection an
d creditto this h
ead.
(272) Claim
s against G
overnm
ent w
hich are paid by rem
ittance of Bills of )
change w
ill first be adjusted by credit to this head, pending the procuring of
bill, of w
hich the cost sh
ould be debited to this h
ead.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-113-320.jpg)
![i 0 4
No. 7] APPENDICES.
Central L e d g e b H e a d s . L ocal L ed g e r H e a d s .
P .— Deposits and Advances -concld.
Part I I I .— Imperial Bank Deposits.
I m p e r ia l B a iik D e p o s it . (280) (
Q.— Loans and Advanjes by the CQ ovjr Jmen!:. (331)
A d v a n c e s to th e P eovxn cial
L oans F u n d . (28 1-A ).
L oan s to I n d ia n Sta t e s , lo c a 'i
F l NDS, ETC. (281)
L oans to G ov e rn m e n t Se r
v a n t s .
L oans to Sh a n Sta tes F e d e r a
t io n .
L oan s to In d ian S tates.
L oan s to P resid en cy Corporations inoludiii!!
P o rt T rusts.
R egim en tal an d other L oan s, M ilitary.
Loan-g to L ocal B oard s for ra ilw a y co n stru c
tion.
Hoxise buildin g ad vances.
A d va n ces for th e purcliase of m otor cars.
A d van ces fo r th e purchase of other conveyances-
P assage A d van ces. (281-B.)
R .— Loans and Advances by Proviacial Governments. (281)
L oan s to M ofussil M m iicipalities.
L oan s to P o rt F u n d s.
L oan s to D istrict and other L ocal F u n d ConJ'
m ittees.
Loan s to Indian S tates, L andliolders, and othe^
N otabilities. (282)
y280) This 13 a mere adjusting head in the local books and records the diflereoc®
between the receipts and payments at local head offices of the Imperial Bank and
treasuriL's v.hich bank with branches of that Bank. The head will be closed to Go''”
crnment in the ledger.
(281) A ny one of the niinor heads shown under group R may also be opened und^
group and vice vcrsd, if required, and in the local books a separate iimer coluB>^
must be opened for each loan under each of the Ledger heads.
(281-A) Advances made by the Government of India to the Provincial Losi*^
Fund are voted by the Central Legislature under this head.
(281-B) Passage advances which, under the rules in Appendix 8-B to the Ci''‘*
Account Code, Volume I, are interest-bearing, will be adjusted under this beai*'
.Non-uitercst-hearjng passage advances will be adjusted under Section P .— Deposit'’
and Advances not bearing interest.
(282) The loans to Indian States .should be shown distinctly from those to LoP<^'
holders and other Notabilities in the Estimates and Accounts.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-115-320.jpg)
![1 0 6
IJO. 7] APPENDICES.
CENTEAii Le d g e r H e a d s . L ooaii L e d g e b H e a d s .
M o n e y Oed e rs
T.— Remittances.
I.— Remittances within India.
Inland Money Orders (Post Office).
Other Local Remittances.
Cash R em ittances aito a d ju s t
m en ts b etw e en officebs
e e n d e e in g accotjnts to the
• SAME A ccountant Ge n e e a l
OB COJIPTEOIXEE.
Cash Remittances between Treasuries.
OpiumRemittances. (287)
Salt Remittances. (287)
Customs Remittances. (287)
Forest Remittances. (287)
Posts and TelegraphRemittances :— ,
(o) Transfers between Indian Posts 0^
Telegraphs Department and IndO'
European Telegraph Department.
(h) TransfersbetweenPosts andTelegrapP*
officers. .
(c) Treasury Suspense Accounts {i.e., ite^
remitted to and from sub-treasur>^
for which the Treasury O
fflceT
acknowledgment has not been ^
ceived).
Public Works Remittances. (288)
I. Remittances into Treasuries.
II. Public Works Cheques.
III. Other Remittances. (28fi) . I
TransfersbetweenPublicWorks Officers. (29i"
Military Works Remittances. (291)
Transfers between Military Works Office”
(292)
Transferswithinthe sameRailway. (293)
M int R em ittances. (287)
Small’ Coin Depot Remittances. (287)
Juciicial Remittances. (287)
Miscellaneous Remittances.
N orth-W est F ron tier Suspense.
Baluchistan Suspense. '
(287) Rem
ittances betw
een Treasuries and departm
ental accounts. ^ l
(288) For transactions of Public Works O
fiicers w
ith Treasury and other o
ffl^
of the Civil Departm
ent (including the Forest Departm
ent).
(289) This head is sub-divided into
(a) Item
s adjustable by Civil, and
(h) Item
s adjustable by Public Works. . ■
(290) For transactions betw
een Public WorksO
fficers rendering accounts to
san'-i Accountant G
eneral. _
(291) Rem
ittances and other transactions betw
eenMilitary and Mihtary v
v
i' i
w
ithin the sam
e Military District. A
iCi
(292) Transfers betw
een Military Works districts within the sam
e Military
trict.
(293) Sub-divided into :— I
(1) Divisional. i
(2) Railway Rovenoe, an
d
(3) Railway Capital. . • - .
The first sub-head em
braces transfers betw
een constn-.ction divisions of the ‘ ^
The second em
braces transfers w
ith Revenue Account in the Capital Account b
O<
(
*
The third sub-head includes transfers w
ith Capital Account in the Revenue d
o
of the line.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-117-320.jpg)
![lOS
No. 7] Al'PENDTCES.
Cen teal L e d g e r H e a d s . L ocal L e d g e r H e a d s .
Other Departmental
contd.
T .— Remittan ces— contd.
I.— Remittances within India—contd-
Accounts—
A c c o u n ts b e tw e e n C iv il a n d
CivxL— contd.
2. O th e r AccouisrTS—contd.
AoaotJNT C u r re n t b e tw e e n
M ilit a r y an d M ilit a r y .
M adras and C entral P rovin ces and B e ra r,
„ „ Assam .
B o m b ay and B engal.
„ „ U n ited Provinces.
„ „ P u n jab and N .-W . F .
„ B u rm a.
„ „ B ih a r an d Orissa.
„ „ C entral Provin ces and B erar.
„ „ A ssam .
B en g al and U n ited Provin ces.
„ ,, P u n jab and N .-W . F .
„ B urm a.
„ ,, B iliar and Orissa.
„ „ C entral Provin ces and Bexar.
„ „ A ssam .
U n ited Provinces and P u n jab 'an d -N . W . F .
„ Burm a.'
„ „ „ B ih a r and Orissa.
,, „ „ C entral Provin ces and
B erar. i
,, ,, ,, A ssam . ^
P u n jab and N .-W . F . and B urm a.
„ „ „ „ B ih ar and O rissa. '
,, „ „ „ Central Provinces
and B erar.
..........................A ssam .
B u rm a and B ih ar and Orissa.
,, „ Central Provinces and B erar.
„ „ A ssam . i
B ih ar and O rissa and C entral Provinces and
B erar.
„ „ „ „ A ssam .
Central P rovinces and B erar and Assam .
A ccou n t betw een :— ,
M ilitary, N orthern Com m and and K aw alpin^'' I
W aziristan and K o h a t D istricts, and Pesh®' ,
w ar D istrict, W estern Com m and, B a lu c h is t^ '
D istrict and Sind Independent Brigo'^j i
A rea, Presidency and A ssam DLstrict, Roy^^ |
A ir Force, A rm y F acto ry A ccounts, and Co**'
troller of M ilitary Pension A ccounts, ^
th em and E astern Com m ands. f](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-119-320.jpg)
![110
N o. 7 ] APPENDICES.
Centeai, Ledger Heads. Local Ledgeb Heads.
T.— Remittances— contd.
I ,— Remittances within India—contd.
Other Departmental Accounts—
con td .
Accottnt Cuebent between
Militaey and Militaby—
concld.
Transfees between Railways.
(295)
Posts and Telbgbaphs and
Railways.
1
M ilitary, P residency and A ssam D istrict and
Lahore D istrict, W estern Conunand, B a lu
chistan D istrict and Sind IndependeQ®
B rigad e A rea, Southern Corom and, D eccaflf
B o m b ay and C entral P rovin ces D istricta,
and P oon a (Independent) B rigad e Area>
M adras D istrict, B u rm a D istrict, and CoO'
troller of M ilitary Pension A ccoun ts, N or
thern and E astern Com m ands.
M ilitary, B u rm a D istrict and N orthern Com
m and and R aw alp ind i, W aziristan and
K o h a t D istricts, P eshaw ar D istrict, L aliorJ
D istrict, E astern Com m and, M eerut an®
L ucknow D istricts, R o y a l A ir F orce, A rm y
F acto ry A ccoun ts, and Controller of M ilitaiy
Pension A ccoun ts, N orthern and Eastern
Com m ands.
M iUtary, R o y a l A ir Force, and M adras District.
E astern Com m and, M eerut and Luckno'V^
D istricts, Presidency and A ssam D istrict,
A rm y F a c to ry A ccounts, and Controller ot
M ilitary Pension A ccoim ts, N orthern and
E astern Com m ands.
M ilitary, A rm y F acto ry A ccounts and Westei®
Com m and, B alu ch istan D istrict and Sind
Independent B rigad e A rea, M adras D istrict,
E astern Com m and, M eerut and L uckn o^
• D istricts, Presidency and A ssam D istrict, and
Controller of M ilitary Pension A ccoim ts,
N orthern and E astern Com m ands.
M ilitary, M ilitary A ccou n tan t G eneral (Foreign
Claim s) and all other M iUtary A ccounts
Officers (including Controller of M ilitary
Pension A ccounts, N orthern and E astern
Com m ands).
Transfers R ailw ays.
A ccounts betw een— _
Posts and Telegraphs and E a st Indian R aw '
w ay. I
Posts and Telegraphs and E astern Benga
R ailw ay.
P osts and Telegraphs and N orth W estern
R ailw ay. .
Posts and Telegraphs and B om b ay oof*
B aroda and Central In d ia R ailw ay.
(295) Transfers betw
een different railw
ays.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-121-320.jpg)
![112
No. 7] APPEXDICES.
Ce n t e a l L e d g e r H e a d s . L oc a l L e d g e r H e a d s .
Other Departmental
concld.
R a u -w a y s a n d M ilit a r y — cm td.
T.—Remittances—
I — Remittances withiji India— rontd.
Accounts— 1
5 Tabtne ak d M ilit a r y
A ccou n ts betw een —
N o rth W estern R a ilw a y and M ilitary, N orth
ern Coram and and R aw alp in d i, Wazi*
ristan an d K o h a t D istricts.
N orth ■
’l'est«m R a ilw a y and M ilitary, Peshfl'
w ar D istrict.
N orth W estern R a ilw a y and M ilitarj', Lahore
D istrict.
N orth W estern R a ilw a y and M ilitary. W est
ern Com m and, B alu ch istan D istrict and
Sind Txidependent B rig ad e A rea.
N o rth W estern R a ilw a y and M ilitarj-, P resi
d en cy and A ssam D istrict.
B o m b ay, B aro d a and C entral In d ia Railw aJ’
and M ilita iy , P resid en cy and AssaiH
D istrict.
B en m l-N agp n r R a ilw a y and M ilitarj', Presi
d en cy and A ssam D istrict.
B engal and N orth -W estern and Tirhoot
R a ilw a ys and M ilitarj', P residency an<l
A ssam D istrict.
B u rm a R a ilw a y s and M ilitarj', Presidency
and A ssam D istrict.
G reat Indian Pen insula R a ilw a y and M ilitarj'.
P residency and A ssam D ictrict.
Jod h p u r-B ik an ir R a ilw a y and M ilitary,
P resid ency an d A ssam D istrict.
K h j'b e r R a ilw a y and M ilitarj’ , Pesliaw af
D istrict.
‘ K h y b e r R a ilw a y and M ilitary, N orthern Com
m and and R aw alp in d i, W aziristan and
K o h a t D istricts.
M adras and Southern M ah ratta R o ilw aj' and
M ilitary, P resid ency and A ssam D istrict.
Sou th In dian Bailwaj;- and M ilitary, MadrO'
D istrict.
South Indian R a ilw a y and M ilita iy , Presi
d en cy and A ssam D istrict.
A u d it OflRcer, R a ilw a y Collieries, and M ilitaiy'
P residency and A ssam D istrict.
D ep u ty A u d ito r, C onstruction A u d it Branchi
N orth W estern R a ilw a j' and Controller^
of M ilitary A ccou n ts, L ahore, PeshawftJ''
R aw alp in d i and Q uetta.
A ccou n ts betw een M arine and all MilitaJ^'
A ccou n ts Officers (including Controller of
Militarj-- Pension A ceoim ts, N orthern and
E astern Com m ands).](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-123-320.jpg)
![APPENDICES.
113
[No, -7
Central Ledger H eads. Locai, Ledger H eads.
T.— R cmittances— contd.
I.—BemHtances vrithin India—contd.
Accou7iU between Civil and Other
Departments.
Accounts Current betvtoen
Civil and Posts and Tele
graphs. (296)
Accounts Current BET^raEN
Civil and Marine.
Accounts Current between
Cm i AN
D Railways.
Accounts Current between
Civil and M
rLiTARY.
Account between—
CentralRevenues andPostsandTelegraphs.
Indian Stores Department and Posts and
Telegraphs.
Madras and Posts and Telegraplis.
Bombay and Posts and Telegraphs.
Bengal and Posts and Telegj'aphs.
UnitedProvincesandPostsandTelegraphs.
Punjab and N. W. P. and Posts and Tele
graphs.
Burma and Posts and Telegraphs.
Biliarand OrissaandPostsandTelegraplis.
Central Provinces and Berar and Posts and
Telegra]>hs.
Assam and Posfs and Telegraphs.
Accoimt between—
Central Revenues and Marine.
Ten others as above.
Account between—
Central Revenues and Railways.
Ten others as above.
Account between—
Central Revenues and Military, Kortliem
CommandandRawalpindi, Waziristanand
Kohat Districts.
Ten others as above.
Central Revenues and Military, Peshawar
District.
Ten others as above.
Central Revenues and J'.Iilitarj', Laliore
District.
Ten others as above.
Central Revenues and Military, Western
Command, BaluchistanDistrict, and Sind
Independent BrigadeArea.
Ten others as above.
Central Revenues and Military, Southern
Conunand, Deccan, Bombay and Central
Provinces Districts, andPoona(Independ
ent) Brigade Area.
Ten othei’sasabove.
(296) The Posts an
d Telegraphs d
o not sen
d accou
nts cu
rren
t to C
ivil Accountants
G
eneral but only statem
ents of transfers; vide Article 140 of the A
ccount C
ode.
The accou
n
t is in tw
o parts, viz., Part I for Postal Section an
d P
art II for T
ele
graph Section
.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-124-320.jpg)
![114
N o. 7 ] APPENDICES.
Centkai. Ledgeb H e a d s. L ocal Ledger H e a d s.
T.— Remittances— co77<d.
/.—Remittances within India— concld.
Accounts between Civil and Other
Departments— oo n td .
Accounts C
onR
E
isrT between
CrviL AND M ilp ta b y — contd.
A ccou n t betw een—
Central R evenues and M ilitary, M adras
D istrict.
T en others as above.
Central R evenues and M ilitary, E astern
Com m and, M eerut and L ucknow D istricts.
T en others as above.
Central R evenues and M ilitary, Presidency
and A ssam D istrict.
T en others as above.
Central R evenues and M ilitary, B urm a
D istrict.
Ten others as above.
Central R evenues and M ilitary, R o ya l A ir
Force.
T en others as above.
Central R evenues and M ilitary, A rm y F a c
to ry A ccounts
Ten others as above.
Central R evenues and M ilitary, Controller of
M ilitary Pension Accounts, N orthern
and E astern Commands.
Ten others as above.
II.— Remittances between England and India.
Remittance Account between
England and India.
A — A cco u n t w ith t h e Sb o k e -
TAEY OF St a t e .
I — Item s adjustable in India .
I I — Item s adjustable in E n g
land.
B ---AOOOUNT WITH THE HIGH
COMM ISSIONEB.
I — Item s adjustable in Iridia .
II — ^Items adjustable in E n g
land.
>
■
F or Local Ledger H eads see A nnexure A to
i Cliapter 9 of the A ccount Code.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-125-320.jpg)
![116
No. 8] APPENDICES.
APPENDIX s.
[See Article 173.]
L ist of N on-V otsii item s o£ E spsn d itura.
I .—List of items in the Indian Budget not to he submitted to the vote of
the Legislative Assembly.— [See section 67A (5) and {h) of the Govern
ment of India Act.]
(i) In terest and sinking fund charges on loans.
Explanation.— The term ‘loans' should be held to include not on ly
loans raised in the open m arket but also all m iscellaneous obligations of
■
G overnraeni on which interest is payable.
(ii) E xp en d itu re o f which the am ount is prescribed by or under an y
law.
Explanation.— The am ount prescribed should be considered to mean
‘the am ount which at the tim e of expenditure is prescribed’. Prescription
under an y law should be considered to include a ll cases in which an autho
rity is eini>owered to fix the sum w hich shall be expended upon a parti-
c u lp ob ject and th a t authority proceeds to declare the particular am ount
'w hich shall be so expended.
(iii) S alaries and pensionspayable to, or to the dependants o f,—
(а) persons appointed by or w ith the approval of H is M ajesty or
by the S ecretary o f S tate in C o u n cil;
(б) C hief Com m issioners and Judicial Com m issioners;
(c) persons appointed before the first day of A p ril 1924, b y the
G overnor-G eneral in C ouncil or by a local Governm ent, to
services or posts classified by rules under this A c t as S u p e
rior S ervices or Posts.
Explanation.— l i a person appointed by the S ecretary o f S tate in
Council or appointed before the 1st of A p ril 1924 b y the G overnor-G eneral
in Council or b y a local G overnm ent to services or posts classified by
rules under the G overnm ent of India A ct as Superior Services or P osts
is subsequently appointed to a post the filling of which is in the hands
of any authority in India, his salary or pension shall be treated as comintr
under this clause.
(iv) Sum s payable to an y person, who is or has been in the C iv il
Service o f the Crow n in In d ia, under an y order of the Secre
ta ry of S ta te in Council, or of a G overnor, m ade upon an
appeal m ade to him in pursuance of rules m ade under this
A ct.
(v) E xpenditure classified by the order of the G overnor G eneral in
Council as—
(а) E cclesia stical;
(б) P o litica l:
(c) Defence.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-127-320.jpg)
![117
APPENDICES. [No. 8
•N ote l.- T h e qneation whether any particiUar appropriation of moneys is covered b y the above it.m s
is one for the decision ot the Governor General.
■respect of his office.
1 1 .— List of items in tJie Provincial Budgets of Governors' Frovinmsnoi to be
siihinitt&.l to the vote of the Legislative Council.— [See section i-D (d) and
(I) of the Government of India A ct.]
(i) Contributions payable by the local Government to the Governor
General in Council.
(ii) Interest and sinking fund charges on loans.
(iii) Expenditure of which the ?mount is prescribed by or under any
law [see explanation under item (ii) of L ist I.].
(iv) Salaries and pensions payable to, or to the dependants of,—
(a) persons appointed by or with the approval of His M ajesty or
by the Secretary of State in Council;
(&) Judges of the H igh Court of the Province;
(c) The Advocate General;
(d) Persons appointed before the 1st day of April 1924, by the
Governor-General in Council or by a local Government, to
services or posts classified byrules under this A ct as Superior
Services or Posts.
f(v) Sums payable to any person who is or has been in the Civil Ser
vice of the Crown in India under any order of the Secretary of
State in Council, of the Governor-General in Council, or of a
Governor, made upon an appeal made to him in pursuance of
rules made under this Act.
NOTE l.- T h e question whether any particular appropriation of moneys Is covered by the above items !b
•one Jor the decision of the Governor.
— The exnreseion “ wilarlcs and pensions *’ includes remuneration, allowances, grat^tlcs, any
respect of his oflBce.
•Tt has been decided by the Governor-General in CouncU that only the foUovring refund* sliould be
.treated as L n -votab L ^ th^ ^ to section 67-A (3) (ii) of the Government oi InSla Act and that ex-
.penditure on aU other refunds oi revenue U votabie
Customs (Statutory refunds only ; vide Government of India, Finance Department, No. 67-F.. dated
the 9th January 1924).
Taiea on Income.
Sn» (Customs dutv, duty on salt used in industrial concerns, duty
collation of iix c s Act. and duty on »-astage occurring when salt is exported under rult from
Bombay).
Stamps.
Tributes.
Administration of Justice.
■Currency _
Allscellaneous (surplus revenue ol the Bangalore Assigned Tracis).](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-128-320.jpg)
![118
No. 9] APPENDICES.
APPENDIX 9*
[See Article 175.]
List oi Provincial Major and Minor Heads in Governors’ Provinces.
N o t e .— T he m ajor-heads n ot shown In th is list are w h o lly central. I f a provincial G overnm ent Incurs
expenditure on a cen tral Bubject, the paym ent m ade b y th a t G overnm ent should be classified as p rovin cial’
expenditure under th e m ajor head concerned. Sim ilarly paym ents b y th e Central G overnm ent on a
provincial su bject In return for services rendered b y a local G overnm ent should be recorded as cen tral
expenditure under th e m ajor head concerned.
Kevenue Heads.
M ajor H eads. Provincial item s.
1
Lim itations (ifa n y )a n d
E xplanations.
II— T axes on Incom e Incom e-tax . Three pies on each rupee
of such p art of the
assessed incom e of any
year as is in excess of
the assessed incom e of
the year 1920-21. (For
definition of “ the
assessed income ” , see
rule 15 of the D evo
lution Rules.)
V — Land R evenue . A ll minor heads.
V I— E xcise . D itto.
V II— Stam ps D itto
%
R eceipts arising from the
w orking of the Security
Printing Press are Cen
tral.
V m — Forest D itto.
I X — Registration . D itto.
IX -A — Scheduled Taxes . D itto.
X I — State R ailw ays L ight and feeder railways
constructed from P ro
vincial fimds.
X I I — Subsidised Com pa
nies.
A n y receipts pertaining
1 to light and feeder
uailways subsidised by
Provincial Govern
ments.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-129-320.jpg)
![1 2 0
No. 9] APPENDICES.
Revenue Heads— co?!<c/.
M ajor H eads. Provincial items.
Lim itations (if any) and
Explanations.
X X V I — ^Miscellaneous D e
partm ents.
'KKTK.— Deleted.
X X X — Civil W orks
X X X I — Bom bay D evelop
m ent Scheme.
X X X I I — Transfers from
Fam ine Insurance
Fund.
X X X I I I — Receipts in aid
of Superannuation.
X X X IV — Stationery and
Printing.
A ll r linor heads except—
(1) Em igration fees.
(2) Fees for the registra
tion of joint stock
companies.
(3) Item s relating to
Central subjects
classified under
‘ Miscellaneous
(4) Exam inations
A ll except receipts on ac-
coim t of buildings b e
longing to the D epart
ments of the Central
Govem m ent.
A ll minor heads.
(1) Contributions for pen
sions and gratuities.
(2) Miscellaneoiis.
(3) Recoveries from other
Governments on ac
count of commuted
value of pensions.
All minor heads
Indian Civdl Ser’ice, In
dian (Imperial) Police
Service, and Indian
Forest Service E xam i
nations only.
IItem s relating to officers
in the em ploy of the
Central Governm ent ore
Central.
Value of supplies from
Central stores to R a il
w ays, Local Funds, and
other independent
bodies is credited as
Central.
Receipts from the sale of
publications of the Cen
tral Govem m ent are
credited to the minor
head “ Sale of Gazettes
and other publications
— Central](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-131-320.jpg)
![1 2 2
No. 9] APPENDICES
Revenue Heads— concld.
M ajor H eads. Provincial item s.
Lim itations (if any) and
Explanations.
X X X I X A .— Miscellaneous
adjustm ents
between the
Central and
P r o v in c ia l
G o v e r n -
ments.
Adjustm ents in respect of
Provincial Governments.
X L — E xtraordinary R e
ceipts.
A ll minor heads Item s relating to provin
cial subjects only should
be regarded as provin
cial.
X L U — B om bay D evelop
m ent Scheme.
A ll minor heads.
Sales of Land.
Sales of W ater.
Sales of E lectricity.
R ents from properties.
Cotton Cess R evenue.
Miscellaneous.
5.— Land E evenue .
6.— E xcise
7.— Stamp-3 .
8.— Forest
8A.— ^Forest Capital out
lay charged to revenue
9.— Registration
9A.— Scheduled Taxes
10.— State R ailw aj's
11.— Subsidised Companies
12.— Miscellaneous R ailw ay
Expenditure.
13.— Construction of Rail-
vfays.
14.— Interest on works for
which Capital Ac-
counta aro kept.
Expenditnxa Heads.
A ll minor heads.
D itto .
D itto .
D itto.
D itto. ’
D itto.
D itto.
Interest on debt relating
to xight and feeder rail
w ays constiTicted from
Provincial funds.
E xpenditure relating to
> light and feeder rail-
) w ays constructed from
Provincial fimds.
L ight and feeder railways
constructed from P ro
vincial funds.
A ll minor heads.
Expenditure connected
w ith the Security Print"
ing Press is Central.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-133-320.jpg)
![124
No. 9] APPENDICES.
Expenditure Heads— coniri.
M ajor H eads. Provincial items.
Lim itations (if any) and-
E xplanations.
30.— Scientific D epart
m ents— contd.
31.— E ducation
H ydro-Electric Sui-vey.
D onations to Scientific
Societies and Institutes.
It«m s relating to Provin-
cial subjects classified |
T.mder any other m inor
head.
Loss b y E xch an ge.
A ll minor heads
The expenditure under
this head w ill be Cen
tra) or Provincial ac
cording as the grant is
m ade b y the Central or
the Provincial G overn
m ent.
32.— M edical .
33.— Public H ealth
34.— Agriculture
35.— Industries
35A.— Capital O utlay on
Industrial D evel
opm ent m et from
revenue.
D itto
D itto .
D itto .
A ll minor heads relating
to industries controlled
b y Provincial Govern
m ents.
All minor heads
E xcep t expenditure relat
ing to Chiefs’ colleges
and schools m aintained
b y the Central G overn
m ent for the benefit of
public servants or their
children.
E xcep t charges relating to
marine hospitals.
E xcep t charges in connec
tion w ith port quaran
tine and pilgrim ages b e
yond British India.
E xcep t indtistriea controll
ed b y the Central G ov
ernment.
37.— Miscellaneous Depart- Inspector of Factories.
iceut-s.
Inspector of St€am-boilers.
E lectrical Inspector.
Exam inations
Provincial Gazetteer and
Statistical Memoirs.
Provincial Statistics.
E xcep t Indian Civil Ser
vice and Indian (Im pe
rial) Police Sei-nc6 E x
aminations.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-135-320.jpg)
![1 2 8
No. 9] APPENDICES.
Expenditura Heads— concld.
M ajor H eads.
Provincial items.
, Lim itations (if any) and
Explanationa.
59— B om bay D evelop- , A ll m inor heads.
m ent Scheme.
60.— C ivil W orks not
charged to revenue.
60A.— O ther Provincial
works n ot chargcd
to revenue.
60B.— Paym ents of Com
m uted value of pen
sions.
Sinking Fund Account.
Advances from Provincial
Loans Fund.
Depreciation R eserve
Funds— Commercial con
cerns.
D epreciation Fim ds—
Governm ent Presses.
Sinking funds for loans
granted to local bodies,
etc.
Perm anent D ebt
F loating D eb t
Fam ine Insurance Funds.
D itto .
D itto .
D itto .
Debt Heads.
Loans raised b y Provin
cial Governments.
D itto .
Appropriation for Reduc- Sinking Funds for Pro
tlOn O
P A
T
/n
irlo
rirtck __i
vincial loans. Other
Appropriations (Provin
cial).
tion or Avoidance of
D ebt.
•sinking Fim d Investm ent
Account.
Sinking Fund for loans |
granted to local bodies, |
etc.
Suspense Accounts . .
r Item s relating to Pro-
Government Account . ) ■''incial Governments.
Loans and advances by the ,
Provincial Govern-
nients.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-139-320.jpg)
![129
APPENDICES. [No, 10
A P P E N D I X 1 0 .
[See Article 363.] .
Instructionsissuedby the Auiitor G
eneral under Fundam
ental Eule 74.
I.— P eoceduee eelating to L ea-
^
t :. »
Certificate of Admissibility.
1 . Leave should be Scanctioned to a gazetted Government servant only Government
after its adm issibility has been certified by the A u d it Officer who has been servanta.
auditing his pay.
2Tote.— The leave accounts of the Archdeacon of Calcutta and th<? Presidencjr Senior Chaplain, Chnrch
ScotlaDd, Bengal, are maintained by the Accountant General, Central Revenues. The leave uccounts o|
other Chaplains both of the Church of England and of the Church of Scotland, including those attached
regiments, are maintained by the Accountant General of the Province in which they ser-e. In the ease
Chaplains therefore the certificate of admissibility of leave required by the above rule will be issued by
the Accountant General who maintains the leave accounts.
2. Before leave is sanctioned to a non-gazetted Government servant, the Goveram
e^
authority sanctioning the leave should either consult the leave account se
r
v
a
n
ts,
prescribed in Fundamental Rule 76, and satisfy himself that the leave
is adm issible, or obtain a certificate to th at efiect from the ofScer entrusted
'tt'ith the attestation of the entries in the leave account.
3. When a Military Officer becomes subject to the Civil Leave Rules,
the Audit Officer in chaige of his record of pension service will, on appli
cation and on being furnished with the date of commencement of active
Service in Civil employ, furnish to the Audit Officer to whose audit he
becomes subject, a memorandum showing the furlough earned, the differ
ent kinds of leave taken (distinguishing those which should be deducted
from the maximum fu)'lough admissible) and the balance of furlough due
'Jnder Military Rules.
4. (a) Applications for leave from Military Officers in Civil miploy, whe
ther they are subject to the Military Leave Rules or the Civil Leave
Ilules, should be sent through the Civil Audit Officer who audits the pay
pf the officer going on leave. The Civil Audit Officer will, if he considers
It necessary, consult the Controller of Military Accounts in charge of the
officer’s record of pension service before certifj’ing to the leave and speci
fying the leave-saJary, No leave should be sanctioned to such an officer
before a report is received from the Civil Audit Officer.
(b) In the ease of a Military Officer subject to the Military Leave Rules,
the Civil Audit Officer should obtain from the Controller of Military
Accounts who has charge of the officer’s record of pension service a certi
ficate stating the amount of leave to which the officer is entitled, and the
'’ate of leave pay and allowances admissible during the said period of
^eave, before issuing a leave salary certificate, or a warrant, or a cprti-
ficats, of leave granted to an officer proceeding on leave out of India w
ho
jloes not intend to draw his leave salary at the Home Treasury or in a
Colony.
5. In the case of a Government servant on foreign service, leave can- a
o
v
p
rn
m
c
n
t
'’ot be sanctioned until the Audit Officer of the Government (central or
i'l’ovincial), under which he was permanently employed at the time of](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-140-320.jpg)
![130
No. 10] ArPENDICES.
his transfer to foreign service, has certified the am ount of leave and the
leave-salary adm issible.
Note l.—For the purpose of this rule, the Accoimtant General of the Province in which the contribu
tions towards leave-salary and pension of a Government servant on foreign service are recovered will act
as the Audit Officer of the Central Government.
Kote 2.—In the case of Military Offlcers in temporary civil employ, the Controller of Military Accounts
who receives the foreign service contributions of the ofBcers concerned is rcsponsiblo for certifying to the
amount of leave and leave salary admissible, the necessary information in the case of military officers sub
ject to the civil leave rules being obtained from the civil audit officer concerned. Similarly, In the case of
i ------- i-.-------- ------ ----, ----------phs), the certificate
butions to account.
Government servants in commercial departments (f.i?., Bailways and Posts and Telegraphs), the certificate
will be given by the departmental accounts officer who is resposible for bringing the contributio
Payment of Leave-Salary in India.
6. The leave-salary of a non-gazetted Governm ent servant on
e
rv
a
n
te
. India or on leave out of India cannot be drawn in India, except under
the signatur<! of the head of his ofBce; and the latter is responsible for
any overcharge.
V. N o gazetted Governm ent servant can begin to draw his leave-salary
at any office of paym ent in India without producing a leave-salary certi
ficate from the A u d it Officer who audited his pay before he proceeded on
leave.
8. The certificate should be in F . R. Form No. 2; and if d u rin g leave
the gazetted Governm ent servant desires to change the office a t which he
receives paym ent of his leave-salary, he m ust obtain a new certificate
from the A ud it Officer within whose jurisdiction his leave-salary w as last
paid.
8.-A. A gazetted Governmenc servant desirous of discontinuing his sub
scription to the G eneral Provident Fund during leave or of subscribing to
the Fund at the usual rates during leave on average pay and a t h alf rates
during other leave, should intim ate his wishes in the m atter to his audit
officer before proceeding on leave.
9. I f a gazetted Governm ent servant signs his bill him self I:e must
either appear in person a t the place of paym ent or furnish a life certi
ficate signed b y a responsible officer of Governm ent or some other well-
known and trustw orthy person. If he draws his leave-salary through an
authorised agent, the agent, whether he has or has not a power-of-
attorney, m ust either furnish a life certificate as aforesaid, or execute a
bond to refund overpaym ents. _ A life certificate m ay be given periodically,
a bond bein'/ given to cover interm ediate paym ents not stipported by life
certificates.
10. The provisions of paragraphs 7 to 9 above apply also to gazetted
Governm ent servants who spend their leave out of India but reside in
A sia, and who have to draw their leave-salary in rupees in India im der
Fundam ental Rule 91.
Note.—A certiflcate of residence should be obtained from Government servants who draw their leave
salary at the rupee rate.
11. In the case of the R ailw ay and Telegraph D epartm ents and the
M ilita ry E ngineer Services the above rules w ill be gen erally applicable sub-
utary ject to any modificatinns which m ay be made by the Accoiintant General
concerned in accordance with special rules of his Departm ent.
letumtodnty returning to duty a Governm ent servant who has drawn his
leave-salary in India should obtain a last-pay certificate from the A udit
Officer, within whose jurisdiction his leave-salary was last paid, and
deliver it to the A ud it Officer who audits his pay. W ithout such a certi
ficate he cannot obtain paym ent of any arrears of leave-salary or pay due
to him.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-141-320.jpg)
![1 3 2
No. 10] APPENDICES.
Amended
Certificate.
Americji or the West Indies* and applies for extension of leave, or for
permission to return to duty or for a last-pay certificate before returning
to duty.
19. Deleted.
20 pth every leave-salary certificate, Colonial leave-salary warrant or
certificate of leave, given to Government servants to whom the leave rules
m .Sections I to V of Chapter X of the Fundamental Rules are not appli-
7 ^ be given on which the Government
wl ,Vh tJ
. the first port at
which the vfssel touches, the day of his departure from India.
r p r f k n t t °i Officer has delivered a leave-salary certificate,
sen^rft^whn C!oo°ial leave-salary warrant to a Government
s ^ t to spend his lea.;e out of India, or has caused it to be
sent to the address specified by him, he must forward a copy of the leave-
salary certificate or certificate of leave, or the duplicate copy of the Colo
nial leave-salary warrant to the High Commissioner for India.
22. Deleted.
2:i. J£ it becomes necessary to amend a leave-salary certificate in F E
worded so "n, r should take the form of a short corrigendum
tfons have been particular item or items in which altera-
! +
1, V ® corrigendum should be forwarded by the
India i - e r v ^l^e High Commissioner for
l.ca.e, AoSJ b T '^ l e d '- I S ’e S
Tndf; servant absent on leave out of
is eYtpid?! m Europe North Africa, America, or the West Indies
N0T E _ -t1
W
8 n.lo appIioB to M ilitary Officers subject to the Solitary Leave Eulos.
Indl^i servant who draws his leave-salary in
muted Fundamental Rule 91 is extended or com-
lenVO Officer who audited his pay at the time he proceeded on
with comm’u n 'ioJ n rT ^ A, extension or commutation, forth-
leave-salarv ic drawn K n i whose jurisdiction his
c e n J n S e !vitt communicate any other circumstan-
Audit Officer wfin ^ ® required to be known to the
passes the Governmont servant’s leave-salary.
CoioniaMeve-'^ „p „jj the b^ack"^of'^Oo^nni^^l^ 1 *1
^ endorsements of paj'ments remains
^ ^ who hsid^The^'^origi^'r^ warrant T h p 'd T e“ fsS,ed‘'’’b7 * e A u ™ O f f i c i
J i f , r £ . 7 ? d ! ”S : - i s !
Extension or
commutation
of leave.
RHtjra to
doty.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-143-320.jpg)
![1 3 4
No. 10] APPENDICES.
II.—S e r v i c e B o o k s .
34. A service book in P. R. Form No. 10 should be maintained for
ever^^ non gazetted Government servant holding a substantive post on a
permanent establishment with the exception of those the particulars of
whose se rvi^ are recorded in a history of services or in a service register
mam tamed by the A udit Officer, or for whom special forms of record are
prescribed by the local Government. In this book every step in the Gov
ernment servant s official life should be recorded and each entry should
Covermnenfc ' superior officer as m ay be prescribed by the local
n flw ^ Governmrat servant is transferred to foreign service, the Audit
P a r a g r a p h 5 above will, on receipt of the service
^ the head of the office or department concerned, note in it, under
fn order sanetiomng the transfer, the effect of the transfer
cul'irf uhiph admissible during foreign service and any other parti-
? I, if consider to be necessary, and return the same to the
® Government servant’s re-transfer
F. R. FORM No. 1.
Deleted.
F. R. FORM No. 2.
[See paragraphs 8, 14 and 23 of Instructions.]
-Form s supplied in bound books with counterfoils bear the
number 2—^A.)
Leave-salary Certificate.
No.
Leave-salary certificate of of the procseding
on to
1. Government tinder which em- 1.
ployed.
2. Substantive post ^ 2.
S. OflJciating post (if any) . . 3.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-145-320.jpg)
![1 3 6
N'O. 1 0 ] APPENDICES.
16. Deductions to be made.
Rates.
Indian Service Family For £ . per mensem from
Pensions or Indian Military „ sons £
Widows’ and Orphans'Fund ^
Subscription. ” daughters £ ______ „
Total £ . ,, „ ,,
A balance of donation £ and interest £ *
is recoverable at £ a month from
Gensral Provident Fund
ladian Civil Service Provident Fund deduction (if any)
F lace {Signature)
Date
here* aubaoribsrs to In-lian C ivil Service F am ily Pensions, interest accrued in In d ia to be given
A bbreviations.
p- - .................................................................... ilPdicai Certiflcate.
fi- Vr A ......................................................................E xch an se Conipensation A llow ance.
V D ..................................................................................Y ears, M onths, D ays.
A rt. .......................................................................A rticle.
A'OTES.
aii l ^ certificate from leave oxanted w ith o u t m edical certificate,
o f 1 m S c e r t l i c a t t ofo^n S e a l B ^ u n d r m e n 'o S H h e ’ S <=onsec,uenco of the production
< fracU M ?hH n’ff‘nm^K»i“ '^ of Chaplains, leave-s.iiary should be stated in whole rupees on iv am on th
tinnn v o !r . o T 1
. " the n ext higher rupee taicen where th e fraction exceeds one-lialf) and-not i»
V 2 7 ' i l ’ !" entering *• the rate of leave-salary ” it should be stated , in the flr S 'laoe wHhoii*
leat^ sa L rv fs''sn^hTh“ t" m axim um or m inim um applies or if tlio
„ ^ ‘ ^ future change in the current rate of exchan ge m av render niivinD im or
niinim ura applicable, the words should be added “ subject to a m axim um (or m ininnnn) of, e tc.”"
"'■
‘' ' “ •
'‘ '■
y rate of conversion w ill be th e rate of excliange for telceraph io transfers from
n p i - ° V f 1 ou w hich each m on tl'ly paym ent is m ade, su bject to a m inim um rate of is-
nn I of draivn on accoun t of th e first four m onths of leave on average p .i.''
Fn!u?nn,0T,? i tj I Ln^ m Other cases. The m axim um rates of iea%’e-salary are those ijrescrlbed io
F uudam ental K uie 89 and the im m mum rates those prescribed in Fundam ental R ule 90.
b y tlJeTiIL™ ''‘'’ ‘ G overnm ent servan t is entitled to th e full am ount of leave perm itted
b7 n^’m io n ’ d ? ' F un d am en tal or other B o les under w hich th e advan ce is m ade sliouU
ia«tilm
om
s*K
h
ou
1d%e°effec?edsL;Yd -ontl.l?](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-147-320.jpg)
![1 3 7
APPEN’D IC ES. [No. 1(>
F. E. FOEM No. 3.
Deleted.
F. E. FOEM No. 4.
[See paragraphs 15 to 17 of Instructions,]
Audit Officer’s letter to the Gov'ernment servant proceeding on leave out of
India.
To
S lE ,
With reference to the order noted in the margin, granting you leave
H ero enter num ber nnci 0ut of India, I have the honour to say that it is
thc^authOTu” ^ra’nting the necessary for you to obtain from me a leave-salary
s a i t ’te In w-hich*the leave is certificate to enable you to draw your leave-salaiy.
Ootified.
2. To enable me to prepare your leave-salary certificate, it is necessary
that you send me the information asked for in the enclosed F. E. form
No. 5 and also your formal certificate of giving over charge or your o,ftce,
date and hour, at your earliest convenience.
3 If you are in, or intended to pass through (Audit O
fFicnr s station)^
your certificate will be prepared, and your pay and allowances paid up
to the date before your leave commences except in the case referred to in
Paragraph 4 below, on your calling personally at my office, and present
ing a last-ppv certificate from the officer from whom you last drew your
Pay and allowances. Otherwise, I shall cause the leave-salary certificate
'o be sent to the address specified by you, and the pay and allowances to
be paid through the officer from whom you draw your pay and allowances.
4 Leave-salary due for the first four months of leave on average pay
taken by itself or in combination with other leave may be drawn either in
India or out of India. If you desire to draw it in India, a separate
'<.ave salary certificate for this portion of the leave will be issued, but
Jou will be allowed to draw the pay and allowances for the broken penod
Of the month up to the date of relief only at the commencement of the
next month along with the leave-salary for the rest of the month.
5 If you wish to draw your leave-salary in India under the provision
'if paragraph 4 above, you should either grant your Agents a power-of-
Sttorney' or leave your bills ready signed in their custody for present,n-
<:ion as they fall due, A guarantee bond undertaking to refund ovcr-
f'ftyments should be furnished by your Agents unless they have executed
a general bond of indemnify.
_ (p„raararl'S 4 and 5 do not aprl.v to non-gazefted Government sen-nnfs wjio hnje tn ,lrnr
'hpir Ieare-4 larr throngh the Head of the offlcc and Ishould be omitted from tl:e tetters ofldn-sscd to](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-148-320.jpg)
![1 3 8
No. 10] APPENDIOBS.
6. I send herewith a copy of a Memo, of Information for the guidance
of Government servants proceeding on leave out of India and a blank
' Form (F. R. Form No. Y) of the date of leaving India to be signed and
sent to me from the first port at which your vessel touches.
7. If you wish to draw your leave salaty in a Colony, please send me
three specimens of your signature.
Accountant General.
F. R. FORM No. 5.
[See paragraph 15 of Instructions.]
Information required by the Audit Officer before the leave-salary certificate
can be drawn up.
(This form should be returned duly filled up to the Audit Officer one
clear week before the date of making over charge.)
1. On what date do you intend to 1.
make over charge of your
ofiB
ce ?
2. Before or after noon’? . . . 2.
3. At what port do you intend to 3.
embark ?
4. By what ship will you sail, and on 4.
what date ?
5. In what country ' do you wish to 5.
draw your leave-salary during
leave on average pay for a
period not exceeding four
months, if any, at the com
mencement of your leave ?
6. What is5your address in England 6-
or in India or elsewhere to
which your leave-salary certifi
cate, to enable you to draw
your leave-salary, may be sent,
m case it is not handed over to
you before you go on leave ?
7. What advance, if any, do you 7.
require now ?
8. Do you intend to pay your------
CivU Fund subscriptions in 8.
England or in India f
9. Do you wish to subscribe to the 9.
General Provident Fimd ? If
so, for what period of your leave
and at what rate per cent, on
your leave-salary 1
Nos. 8 and 4 are for Governm ent servants to whom th s leave rules In Seotlons I to T of Chapter ^
o l the Fundam ental Rules are not applicable.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-149-320.jpg)
![1 3 9
a p p e n d ic e s . [ N o . 10
ofthfi periodotleaveon average pay if anv At t.h^
a Droken period of a month m ay be drawn any timo after the expiration of the leave. uiiowances
No. 713for Military Offlcors subject to ttie Military Leave Buies and for Ciiapiains only.’
No. 8 is for members of tiie Indian Civil Service only.
to '^hom liote 9to F. E. Form 2or Note 4
the iX rS S io n ? e q 5 lre d S tt a t n S ^ f “ “ be inserted to obtain
a '^ t,^ M ii]? i™ Y fflS .w n S f‘ !2“ ,°LP"7i'?SelM veearnedinaCiv^^ should be talcen
at h 3 c S M h?Hke9 w L n V ’F Jf"*™ takes agaiMt the civil leave or military leave
j^uiscrem t as be iikes should be added in manus-
a t4 er should i!^ noted on K a v & y c e S c a t l
I>ated at (Signature)
19 • .' (Designation)
To the Accountant General
F . R . F O R M N o . 6.
Deleted.
F. E. FORM No. 7.
[See paragraph 20 of Instructions.]
Report of actual sailing.
5’rom
To
•
S
ir,
The Accountant General,
I have the honour to report that I sailed from India by the steamer
- Class which left on day
I have, etc.,
(Signed)
Noted and forwarded to the Secretary to the Government of
Department.
6 19 .
Accountant General.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-150-320.jpg)
![1 4 0
No. 10] A P P E N D IC E S .
r . R. FORM No. 8.
Deleted.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-151-320.jpg)
![F . B . F O R M No. 9.
[S
eeparagraph33 o£Instructions.]
Leave account of
Duty.
Leave
earned.
From T o.Y . M. D.
Leave at
credit
2 + 7
LEAVE TAKEN.
On average pay.
O n h a l f OB QtJABTEB AVERA.GB PAY.
Period
converted
to leave
on average
pay.
(6)
Y. M.
I
D. Y .M . D. From iTo; Y. M. D. From ro Y. M. D.
1 I
Y. M. D.
Total
4 + 5 (h)
Y. M. D.
Balance
(3— 6).
Y. D.
Signatiira
ot attest-
inK olficer.
I nstructions.
(1) The account 1
b to be maiutained in tprme of leave on average pay.
(2) In the case of Government Bcr^’ants already In Government service, the first entrieii, i.e., the entries that will bo made on 1st January 1922, or from
the date on which tlie Government servant coBcemed ciccts to come under the I^ndamental llules, will be in columns 3, 4 and 5, the entries to bo made in accord
ance with I’lmdnmentai Rules 77 and 78.
(8) When a Government servant applies for leave, cohimns 1 to 3 are to be filled up for arrlvmg at the leave at his credit. The period ot ie.ivo shown in
column 3 ,>ihmild tie arrived at by adding the new entry in column 2 to the last previous entry in column 7.
(4-) When a Government servant returns from leave, columns 4, 5, 6 and 7 will be filled up. The portion of the leave on iialf or quarter average pay
(toRether with the. leave on subsistence grant under the Note to Rule 88) will be entered in coitmin 5 (d), and tliis period divided by 2 la tiie entry to bo made in
column 6(6).
(5) The maximiiin prescribed in Fundamental Rule 81 (a) will be applied to the totals of the periods in column 6, while the maximum in Fundamental
Rule 81 (i) phoiild be applied to the totals of the periods in column 4.
(0) If a Cjovcrbuicnt o^'rvant passes from under the ordinary to the Bpecial leave niles a new leave account must be opened.
(7) Vhcn a Gov enmicnt ser’ant is traneferred for Per*iee under another Government a separate accotmt should be opened in this form for showinc the
Jeave earned under that Government and the leave the cost of which is debited to that Government. This account will be in addition to the main leave account,
which must be a complete record of all leave earned and taken under these rules tliroughoiit his se^,vice.
>
1
2
o
cn
!z!
o
M
M
O M](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-152-320.jpg)
![1 4 2
N o . 1 0 ]
a p p e n d i c e s .
f o r m
(Ordinary
Leave Account of
Date of c o m it ie n e e m e n t of service](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-153-320.jpg)
![A PPEN D ICES.
1 4 3
[No. 10
S. 113-A.
Leave Rules).
Date of attaining the age of years
Date of coming under C
i>il Leave Rules
taken.
pay. On half or quarter
average pay.
“ | o
S “ S
:S = Ctt
| £ | -
5 -§
•Sc5
11
a
Q
12
From To
13
y.im.
S g
> S
"S
Is -s
<
Balance.
(On return fromleave.)
li
.m
. d.
3
a
1
15
,r .2
aJ I
(S'-'
e
or
-1
p l l
“I I -
i^ li
§ 5 ]
IG
y.'m. d. n
.id
o
^ § S
O T
3
43 « C
5
c
j 2 ft)
g O
T
H
H
• I fl
b - 3
.T
; o § « 6
17
Ebmarks.
I
o
18
y. m
.
19](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-154-320.jpg)
![No. 10] APPENDtCES.
w
In stru ction fo r filling up F orm N o, S. IIS-A.
1. The Account is to be maintained in terms of leave on average pay.
I'cr tiiis purpose, actual periods of leave taken on half or quarter average
pay as entered in column 10 should be divided by 2 and posted in column
]4.
2. In the case of officers who were subject to the C ivil Service R egula
tions leave rules before they elected the Fundam ental Rules, the account
should commence with an opening entry in columns 4, 5, 6, 7, 8, 11, 13, 14,
15, 16, 17 and 18. The words “ Due on (date of coming under the F unda
mental R ules)” should be w ritten across columns 1, 2 and 3 and against these
words credit under R ule 77 (6) (ii) (1) should be given in column 4 and
column 6 and that under Rule 77 (b) (ii) (2) and R ule 77 (e) in column &
and column 7, while debit for commuted furlough taken under the old
iREve rules should be given in column 11 and that under R ule 78, ISTote (2)
(i) (a ), in column 13, one h a lf of the latter being entered in column 14.
The sum total of the entries in columns 6 and 7 and in columns 11 and 14
should be entered in columns 8 and 15 respectively. The difference
between the entries in columns 8 and 15 should be entered in column 18 and
the entry in column 4 or 6 should be repeated in column 16, while the
entry in column 5 or 7 m inus the sum total of the entries in columns 11
end 14 should be shown in column 17.
3. When a Government servant applies for leave, columns 1 to 8 should'
be filled up. C olum ns'l, 2 and 3 should show the Government served under
and the period of duty up to the date preceding that on whiclx the i j o v -
ernmi'nt servant intends to go on leave, and columns 4 and 5 should each
show Tith of this period, (but see Note 2 bslow), the sum total of the two
entries representing the period of leave (i.e., T^tha of duty) earned
under Rule 77 (b) (ii) (3). To the new entry in column 4 should be added
the last entry in column 16 and the resultant figure should be posted in
column 6 ; sim ilarly to the new entry in column 5 should be added the
last entry in column 17 and the resultant figure should be posted in column
7. The total of the entries in columns 6 and 7 w ill be shown in Column 8.
N o te 1.— I f diirlniz the period'of citity prior to a ’Governm ent servan t’s golns on leave he has served
untler tw o or more Oovernm ents. the period of d u ty and the leave earned under each Governm ent should
be shown in separate lines in colum ns 1 to 5 and the sum to tal of the now entries in roium n 4 and the last
en try in colum n 16 siiouid be posted in colum n 0 and of those in colum n .'i and th e last en try in colum n 17
in colum n 7. th e to ta l of th e entries in colum ns 6 and 7 being shown in colum n 8.
XOTE 2.— The sum to tal of th e entries in cohim n 5, inclusive of th e opening en try m entioned in in
struction No. 2. should not exceed 2J years [Rule S I (o) (ii)], and no en try should be m ade in th is colum n
when th is lim it o f 2 i years is reached.
When columns 1 to 8 have been posted, column 8 w ill show the maxim um
amount", of leave which m ay be granted in term s o f leave on average p ay
[but see Rule 81 to a Government servant on the date on which he
intend? to go on leave. The maxim um amount of leave on average pay
v/hich m ay be granted on that date w ith medical certificate or out of
In dia and Ceylon w ill be the sum total of the last entry in column 6,
find the unspent balance of “ one year” lim ited to 8 months at a time,
provided this sum total is covered by the period entered in cohimn 8 ; in the
case of leave in In dia or Ceylon without medical certificate, the maximum
^vill I)e the last entry in column 6, lim ited to 4 months at a time. The lim its
of 8 and 4 months m ay be exceeded as provided in the note to Funda-
nienta’i Rule 81 (6).](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-155-320.jpg)
![1 4 5
A PPEN D IC ES. [No. 1C
4. When a Government servant returns from leave, columns 9 to 18
should be filled up. The period of leave taken on average pay should be
^•utered in columns 9, 10 an'l 11, that taken on medical certificate or spent
elsewhere than in India or Ceylon should be entered in column 11 till the
'iinit of one year is reached and thereafter in column 10. The actual
periods of leave on half or quarter average pay (together with leave on
S'lbsistence grant under the Note to Fundamental Eule 88) and overstayal
of leave (vide Fundamental Rule V
3) should be entered in column 13 and
half of it in column 14.
_ N oxe 1.— Leave on average pay taken under the Fiimlamental Kules in India vpithout mediral certl-
M^ate in excess of tho last entry in column 0 before the deletion of “ 1 year from Rule 81 (6) (ii)
sQould be entered in column 11
XoTE 2.— If the leave taken on half average pay exceeds the amount at credit on half'average pay. the
;Xcess should be shown in red ink in column 17. If this debit shown in column 17 exceeds the credit, if any,
euoirn in colunm 16, the net debit in column 18 will be recorded in red ink. The entry in column 18 is the
^-ave due under Fundamental Rule 80. The balance of leave due on average pay shown in column 16
^^niains unaffected by any debit entries in coJumns 17 and 18, but cannot be utilised until, under the oper
ation of Fundamental Rules 77 and Sl(e), leave again becomes duo under Fundamental Rule 80 and then
^lily to the extent of the leave due.
5. The total period of leave in terms of leave on average pay taken in
Government servant’s whole .service as entered in column 15 should ndl-
®Xceed the jjrivilege leave credited to him in column 4 on his coming under
the Fundamental Rules, p lu s all periods of leave subsequently entered in
^hat column, p lu s years.
6. When a Government servant is transferred to service under another
Government, a separate a'ccount should be opened in this form for show-
•ng the leave earned under that Government and t?i6 leave the cost _of
^hich is debited to that 'Government. This account will be in addition
to the main leave account, which must be a complete record of all leave
f'arned and taken under these rules throughout his service.
F. R. FORM No. 10.
[See paragraph 34 of Instructions.]
Service Booh.
, Space should be provided on the reverse of the title page of the service
^ook to record thumb and finger impressions of (non-gazetted) Government
Servants under the following heading: —
“Thumb and finger impressions of (non-gazetted) Government
servant. ”
The opening page of the service book should contain the following:
(1) Name.
(2) Race.
(3) Residence.
(4) Father’i name and residence.
(5) Date of birth by the Christian era as nearly as can be
ascertained.
(6) Exact height by measurement.
(V) Personal marks for identification.
(8) Signature of Government servant.
(9) Signature and designation of the head of the office or other
attesting officer.
, ICoTE.— The fntrif? in this slionicl be rcnewca or re-attcsted at least everr five ycora. and the
“ Snature in lines (S) and (9) should he dntrd.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-156-320.jpg)
![1 4 6
No. 10] APPENDICES.
The remaining folios of the service book should be divided into fifteen
columns, v iz .:—
(1) Name of post.
(2) W h e th e r s u b s ta n tiv e o r o ific ia tin g , a n d w h e th e r p e r m a
nent or temporary.
(3) If officiating, here state substantive post.
(4) Pay in substantive post.
(5) Additional pay for officiating.
(6) Other em.oluments falling under the term “ Pay.
(7) Date of appointment.
(8) Signature of iGovernment servant.
(9) Signature and designation of the head of the office or
other attesting officer in attestation of columns 1—8.
(10) Date of termination of appointment.
( 11) Reason of termination (such as promotion, transfer, dis'
m is 3P.l, e tc .) .
(12) Signature of the head of office or other attesting officer.
» Q3) Leave taken—^nature and duration of.
( 14) Signature of the head of the office or other attesting officer-
( 15) Reference to any recorded punishment or censure, or reward
or praise of the <3overnment servant.
FORM No. I.—UNDER THE SUPPLEMENTARY RULES.
[See paragraphs 14 and 16 of Instructions.]
C o l o n ia l L e a v e S a l a r y W a r e a n t .
Debitable to estimates.
Military
(For I. C. S. and M ilitary Officers in Civil employ.)
{O bverse.)
Warrant No. of 19 .
Mr.
having been granted leave for a period of months and
days under the orders of the Government of is hereby allowed
the privilege of drawing his leave-salary at from
2. H is leave-salary will be as shown below and will be payable monthly
:n sterling converted from rupees at the rate of exchange for telegraphic
transfers from Calcutta on London on the day on which each motithly'
payment is made, but will be subject to the following maxim a and
m in im ,a :—
Period.
Eate in rupees
a month. I
Minimum rate
of exchange.
]
1 Minimum
£ a month,
Maximu m
£ a m
onfcn-
!
From..
1](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-157-320.jpg)
![APPENDICES.
1 4 7
[N o. 10
Civil Rates
Indian— ^-Service Family Pensions ^ per m
ensemfrom
self £
Indian M
iHtary Widows and Orphans
Fund subscription
A balance of donation °°
,, sons £
„ daughter £
Total £
and interest £* IS
1 ,
recoverable at £ a month from
Indian Civil Service Provident Fund Deductions (if any)
* j * ? amount of a deduction is expressed in runees it shall Kp
deducted rate as the leave-salary from which it
I>ated at
The 19
Accountant-General.
ComptroHerT
F u :? , 2 ? . v L s t ' s < , s ,'o V s s h S '
{Eeverse.)
Name, rank and
description of
payee.
Period for which
pajTnent is
made.
Monthly
rate. Amount.
1
Sipmature of _ ■ x r
paying ' Receipt of
officer. ' P“ yee.
1
I
1
£ «. d.
■
1
£ s. d. '! "
1
1
1
to;iY u -Py Warrant ’tvil] be retained by
'Vill be given up to the Audit Officer in India on his return to India. Each
L 2](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-158-320.jpg)
![1 4 8
No. 10] APPENDICES,
•-.ayment will be recorded on the reverse of the copies kept by the Colonial
Disbursing Officer and by
and will be certified by the pairing officer and receipted by
N o te 1.— L eave-salary is p ayable ia rupees to G o veram en t servan ts residin g in C eylon durin g th eir
lea v e (F un dam ental B u ie 91). _
N o te 2.— T h e signature of th e G overnm ent servan t concerned should be o btain ed on th e “ origin al ’
■copy of th e w arrant.
N o te 3.— T h e ordin ary rat« of conversion w ill be the rate of exchange fo r telegrap h ic tran sfers
from C alcu tta on London on th e d ay on w h ich each m on th ly p aym en t is m ade, su b ject to th e
m inim um ra te of Is. id. per rupee in respect of leave-salary draw n on accoun t of th e first f9ur m onths o f
leave on average p ay and of Is. Gd. per rupee in other cases. T h e m axim um rates of leave-salary are
th ose proscribed in F un d am en tal B u ie 89 an d th e m inim um rates those proscribed in F u n d am en tal
B u ie 9U.
N o te 4.— In th e case of G overn m en t servan ts to w hom th e rules regarding th e gra n t of passages to
civilia n Personnel of B ritish D om icile, engaged for service in In d ia , ap p ly, an ad d itio n al e n try should be
m ade show ing w hether th e y an d th eir fam ilies w ere given the benefit of B u ie V II, and w hether th ey
■were allow ed a sim ilar b en cat under either B u ie V I I or B u ie V I I I on returnlQg to In dia.
N o te 5 .— The p ayin g officer, excep t in th e case of a D om inion or C olon y w h ich accounts direct to
In d ia , is requested to ad vise th e H igh Com m issioner for In dia, 42. G rosvenor G ardens, London, S. W . 1,
p ro m p tly on th e officer’s departure from such D om inion or Colony, w h eth er for India, E n gland or a n y
o th e r D om inion or Colonj', givin g p articulars of am ounts of p ay issued and of a n y deductions therefrom .
FORM No. I-A. UNDER THE SUPPLEMENTARY RULES.
C o l o n i a l L e a v e S a la r y W a r r a n t .
Civil
Debitable to estimates.
M ilita ry
(For Uncovenanted Services.)
{O bverse.)
Warrant No. of 19
Mr.
'having been granted leave for a period of months
and days nnder the orders of the Government of
is hereby allowed the privilege of drawing his leave-salary at
from
2. His leave-salary will be as shown below and will be payable monthly
in sterling converted from rupees at the rate of exchange for telegraphic
transfers from Calcutta) on London on the day on which each monthly
payment is made, but will be subject to the following m axim a and
rm nivia :—
Period.
rrom..............to ..
From..............to ..
TTrom................ to . .
Rate in rupees
a month.
Minimum rate
of exchange.
Maximum.
£ a month.
Minimum.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-159-320.jpg)
![1 5 0
No. 10] APPENDIOES.
Colonial Disbursing Officer and by and
will be certified by the paying officer and receipted by
N ote l.—leave-salary Is payaWo in ropees to Government servants residing in Ceylon during their
leave (Fundamental Uule 91).
N o t e 2 . — The signature of the Government servant concerned>hould be obtained on the “ original’’
copy ofi.the -ffairant.
jfOTE 3 __The oidlnary rate of conversion will be the rate oJ exchange for telegraphic transfers from
Calcutta on London on the day on -which each monthly payment is made, subject to the minimum rate of
Is 4(J per rupee in respect of leave-saiary drawn on account of the first four months of leave on average
pav and of Is. 6<f. per rupee in other cases. The maximum rates of leavfc-8alar> are those prescribed in
rundamentol B.ule 89 and the minimum rates those prescribed in Fundamental Eule 90.
NOTE 4.—In the case of Government servants to whom the rule regarding the grant of passages to-
civilian Personnel of B'-itish Domicile engaged for service in India apply, an additional entry should be
made showing whether they and their famliies were given the benefit of Uule VTI, and whether they were
allowed a similar benefit under either Buie VII or Rule VIII on returning to India.
NOTE 5.—The paying officer, except in the case of a Dominion or Colony which accounts direct to India’
Is requested to advise the High Commissioner for India, 42 Grosvpnor Gardens, London, S. W- 1,
promptly on the ofilcer’s departure from such Dominion or Colony, whether for India, England or any
other Dominion or Colony, giving particulars of amounts of pay issued and of any deductions therefrom.
FORM No. II U N D E R T H E SU P P LE M E N T A R Y RULES.
C ertificate o f Leave,
Granted to
proceeding out of India.
1. Government under which employed.
2. Post last held.
3. Nature of leave granted.
4. Date of commencement of leave.
5. Date of expiry o£ leave.
C. Whether a mcclical cnrtificftle of fitness must be pro
duced before return to duty.
7. A m ou n t o f leave, expressed in term s of lenve on
average pay, at the Government servant’s credit
on the expiry of tlie present leave. ■
8. Period of leave on average pay which might under
Fundamental Rule 81 be granted if the present
leave were extended. (Further particulars required
in the case of Military Officers in CivU employ.)
9. Date of entry under Civil leave rules,
10. A m oun t o f leave at credit at com m encem ent of
present leave :— i
Earned in respect of service under Military I
rulcR. . .
Earned in reepoct o f service under civil rules.
(Signature)
-jlje 19 . ) (Designation)
jfoTE 1.— N o leave salary Is payable on this certificate.
TCTI- O— This c
c
rtin
>
-a
tcrnoflt be pTodtiwrt before the H lali Commls-Iioncr w ith an y application for nn
exter^ton of leave or permission to i*ctum to d u ty or the grant of a last pay certllk-nto.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-161-320.jpg)
![1 5 2
No. 10] APPENDICES.
auth ority from the A u d it Officer sp ecifying the leave-salary perm issible
is necessary in all cases. A clause has also been added at the end of
this paragraph to the effecb that, when the Governm ent servant desires to
change the office of paym ent, a fresh leave-salary certificate m ust be ob
tained from the A u d it Officer w ithin whose jurisdiction his last p ay was
draw n. This clause is taken from A rticle 887. A s the instructions apply
also to cases of Governm ent servants on leave in India, they have been in
cluded in this paragraph.
0. P a ragra p h 9.— This reproduces the orders in A rticle 864, C iv il S er
vice Regulations.
10. I'aragvaph 10.— This provides for the procedure laid down in
Fundam ental Rule 91, by which Government servants who reside in Asia
d urin g their leave have to draw their leave-salary in India. The note
under the p aragrap h is an au d it requirement.
11. Farar/7'aph 11— is intended to preserve the special procedure ob
tain in g at present in these departm ents which is safeguarded by A rticle
866, Civil Service Regulations.
12. P a rn rjrn p h 12.— A last-pay certificate has to be produced by a Gov
ernm ent servant who has to draw arrears of leave-salary or pay due under
A rticle 41, C ivil Account Code, Volum e I (8th edition).
13. P aragraph IS .— T his reproduces the orders in A rticle 77oA, C ivil
Account Code, Volume I I (7th edition).
14. P aragraph i^.— This reproduces part of the orders in A rticle .874,
C iv il Service Regiilations, relatin g to the issue of a leave-salary certi
ficate to those who desire to draw their leave-salai’y a t the Home treasury,
and p art o f the orders in A rticle 888, C ivil Service Regulations, relat
in g to the issue of a Colonial w arrant, with this difference that the A u d it
Officer who audits the pay o f a Government servant is required to issue
the Colonial leave-salary w arran t in the place o f A u d it Officers at the
ports o f em barkation in In d ia or Burm a whowere form erly issuing the
warrants as stated in A rticle 888, Civil Service Regulations. The issue
of a separate leave-salary certificate by the A u d it Officer concerned as
specified in A rticle 881 becomes unnecessary, as he will himself issue a
Colonial leaVe-salary w arrant. A clause has been added to this rule
providing for cases in which a gazetted Government servant m ay wish to
draw his leave-salary in In d ia during the first four months of leave on
average pay. In these cases a leave-salary certificate, such as is ordinari
ly issued to a Government servant draw ing his leave-salary in India,
should be issued to cover the period during which the Government servant
wishes to draw his leave-salary in India;. This rule does not provide for
non-gazetted Government servants proceeding on leave out of India, as
their cases are covered by paragraph 6 of these Instructions.
15. Porn graph 15.— This provides for the orders in A rticle 880, C ivil
Service Rosulations. The note under the article is taken from A rticle 775,
Civil Account Code, Volume II (7th edition).
10. riirarirnph 7«— reproduces part of the orders in A rticle 881 which
nre not included in paragraph 14. as well a.q part of the orders in Article
fi89. The existinK orders require that the Government servant poinp on
loavo out of India' should be paid up to the day before he leaves India.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-163-320.jpg)
![1 5 3
APPENDICES. [ N o . 10
These orders apply to the case of Government servants who proceed on leave
to which no privilege leave is prefixed. When the iGovernment servant goes on
privilege leave or on combined leave, he is allowed to draw his allowances m
England from the commencement of such leave. In future it would be
simpler to have the .leave-salary due from the commencement of the leave
paid in England, if the Government servant so chooses, m all cases, suD-
ject to the condition'? in Fundamental Rule 91. This rule accordingly
urovides that the Government servant should be paid up to the elate cl
his relief.
17. Paragra'pli i 7.—This reproduces the orders in Article 882, except that
it is prcvided that the Government servant should be paid upto theelate
of his relief and not u;i to the date of his sailing.
18. Paragraph 18.—This is taken from Articles 872 and8i3, Civil Ser-
'•
■
’ce Regulations.
19. ra ra g ra p h ii?.—This is in accordance with Article 904, Civil Ser-
■vice Regulations.
20. Paragraph 20.—This reproduces the orders in Article 883, Civil
Service Regulations. As, under Fundamental Rule 68, the leave of a Goy-
ernment servant commences on the day on which transfer of charge is
effected and does not depend upon the date of departure of the vessel in
v-hich the Government servant sails, the report of actual sailing is not
required in the case of those to whom the rules in sections I to V of Chap-
"ter X of the Fundamental Rules are applicable.
21. Paragraph 21.—This provides for the orders in Article 884 and part
of Article 889. “The High Commissioner for India” has been substituted
for the “ Secretary of State” and “ India Office” as the former officer is
now making payments of leave-salary in England.
22. Paragraph 22.—This reproduces the orders in Article 885, Civil
Service Regulations.
23. Paragraph 23.—This provides for the orders in Article 898 {a),
Civil Service Regulations.
24. Paragraph 2/,.—This is taken from the latter part of Article 300,
Civil Service Regulations.
2.
5. Paragraph 25.—This is a reproduction of the orders in Article 877,
Oivi] Service Regulations.
26. Paragraph 26.—This is a part of the orders in Article 889, Civil
Scrvice Regulations.
27. Paragraph 27.--This is taken from Articles 886 and 890, Civil Ser-
■vice Regulations.
25. Paragraph 28 is taken from Article 876, Civil Service Regulations.
29. Paragraphs 99 fn .^2 nre taken from Articles Soo, 857 (6) and (r) and
611, Civil Service Regulations.
30. Paragraph S,S.—This is a nece-ssnry record for purposes of reference.
31. Paragraphs -94 and So.—These rules indicate the form in which
Tecords of service of non-gazetted Government servants should be main
tained and the procedure that should he followed in maintaining them.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-164-320.jpg)
![1 5 4
No. 10] APPBNDIOBS.
Eeport of
galUiig.
D ate of com
mencement of
leave.
Lcave-salarj-
certificate for
paym ent In
India.
F. E. FORM No. 5-A.
Memorandum of inform ation for the guidance of Gove,-nment servants proceeding on
leave out of India.
1 If a certificate of departure accompanies this
ernmeut servant should sign, stamp and post it to the Audit Officei fioffl
whom the memorandum is received. „ , j -e
2. Leave begins on the day on which transfer of charge is effected, or, it
charge is transferred after noon, on the following daj.
3. Under Fundamental Rule 91 a Government servant may dr^w m
India- the lea%e-salary of the first part of any penod of
pay up to a ma-ximum of four months, whether such leave l^takeu
o r V A h c commencement of a longer period .1“ When ^ Govein
meat servant on leave out of India exercises this option and desires to
draw his leave-salaiy in India—
(1) his pay and allowances up to the date preceding that on whicti
his leave commences are payable in India under the usu
rules; and _ u a
(2) if he is a gazetted Government servant, he must inform the Audi ■
office, which audits his pay in his last post, through a form
which will be received from it. from what treasury he wishes
to draw his leave-salary and through what agency.
4. In cases not f&lling under paragraph 3 above—
(1) the pay and allowances of the Government servant will be paid
to him before he leaves India and the Audit Officer who audi •
his p«^y in his last post will arrange for this; and
(2) the Government servant must take with hiin a If
tificate to enable him to draw his leave-salarj' from the Home
Treasury.
If the certificate cannot be prepared In tirne, or if a Government servan
proceeding on leave to Europe is compelled to leave without acertifacat ,
it will be forwarded to him to any address which hemay leave.
5 If a Government servant intends to draw his leave-salary jn any o
His Majesty's Colonies, the Audit Officer who audits his payin his las
post will furnish him with a w'arrant addressed to
O
T condition that any fund subscriptions due from himstell either b
paid in advance or taken by deduction; in the latter c a s e the warrant
the Cc'lony will show only the net amount payable after such deduction. _
C
S A (Government servant taking leave out of India on medical certi
ficate should take with him one copy of the Medical
and be prepared to pToduce it before the Medical Board atthe -nd
Office if required to do so. ,
cerim
cateof T
. If a Government servant Pi’^ceeds on extraOTdinary leave out o
leavem
ccB
iia
ry [nd'a or on leave on averapre pay out of India during which he does n
incettaiucat ... i„,,ve.-.«alary, or if a Government servant proceeds to ^
Colony, he should obtain a certific.ate of leave- in Form No. II under th
Supplement!.rv Rules from the Audit Officer who audits his pay m his la®
post Thi.g certificate has to be presented by the Government servant t
the Secretary of State or the High Commissioner for India if he is
leave in Europe, North Africa, America or the West Indies and applic
for oytensinn of leave or for permission to return to duty or for a last-pa-.
certificate befoie returning to duty.
leave-salarj'
certificate for
paym ent at the
Home
Treasury.
Colonial leave-
B»lary warrant
lor paym ent of
leave-salary
In a Colony.
Leave on
medical
certificate.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-165-320.jpg)
![1 5 6
No. 10] A PPE N D IC E S.
Psym ent In a
Colony.
Transfer of
paym ent from
one Colony to
another.
Transfer of
paym ent from
the Home
Treasury to a
] Colony and
dee v
er
sa
.
Extension or
commutation
of leave.
such proof), or on presentation of a payment form comprising a receipt
and a life certificate both duly completed by the Government servant. A
-
supply of life fertiflcate forms may be obtained from the High Commission
er on the Government servant’s written application.
N o te.— If the Government servant intimates to the H igh Commissioner his election of this method
he will be regularly supplied w ith the requisite paym ent form as the due date of issue approaches.
14. Payment of Icave-salary will not be made by a Colonial authority
unless the Government servant produces his copy of the warrant. Each
payment made in the Colony will be endorsed upon the warrant.
When no space for the entry of endorsements of payment remains upon
the back of a Colonial leave-salary warrant, or when a warrant is lost or
destroyed, the Government servant concerned should make an application
for a fresh warrant through the Colonial Disbursing Officer to the Audit
Officer who issued the original warrant.
15. If the transfer from one Colony to another of pajTnent of the leave-
salary of d
, Government servant is sanctioned by the Colonial authorities,
such transfer must be reported by the Government servant to the Gov
ernor General in Council and to the High Commissioner.
16. If a Government servant drawing his leave-salary in a C9lonj"
desires to transfer payment to the Home Treasury, he can do so on pro
duction of his warrant to the High Commissioner. If one drawing iiis
leave-salary from the Home treasury desires to transfer payment to a
Colony, he must obtain a warrant from the High Commissioner. A trans
fer of this kind must be reported by the Government servant to the Gov
ernor General in Council.
17. A Government servant absent on leave in Europe, North Africa,
Americd or the West Indies, who wishes to have his leave extended or
commuted, must apply to the High Commissioner for India about three
months before the expiry of his leave, and, unless the extension is d e s ir e d
on medical groiinda, or is for a period of not more than 14 days, he must
produce with his application evidence that the Government on whose cadre
he is borne has been referred to by him and has no objection to the exten
sion or coinnnifcatioii desired. It is in exceptional cases only that the
High Commissioner will f;rant< an extension without the production of such
evidence and then for such period only an may be necessary to obtain the
orders of the Government concerned, which will be sought by telegraph at
the applicant’s expense.
IS. If on medical grounds a Govornment servant on leave in any o
the localiti'.'s. named in paragraph 17 desires an extension for more than
14 davs he must sat'sfy the Medical Board at the India OlRce of the neces
sity for the cxten.sion. In order to do so, he must, as a general rule,
appear at the India Office for examination by the Board. Imt in special
cnsf.s, and, particiilai-ly, if he is rnsidinK at n distarico of more than 00
miles from London, a certificate in a form to be obtained from the High
Coniiiiissjonc'- may be accepted if Ri"ned by two medical practitioners. A
certificate obtained outside the United K.incdom and signed by foreigners
must bo attost.Pfl by oonsular or other authority as bearing the signnturP
of qualified medical practitioners. If application for extension be delayed
until the last two months of leave, advice of any extension granted for a
period of more than seven days will be sent to India by telegraph and
the rust of the, telegram will ordinarily be charged to the Government ser
vant.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-167-320.jpg)
![1 5 8
No. 10] APPENDICES.
Betiini from
leave.
last-pay
;certificate.
25. A Government servant may not, without the permission of the autho
rity which granted him leave, return to duty more than 14 days before
the end of long leave. The vuIh applies to M ilitary Officers subject to
the Military Leave Eules. He must cbtain permission to return to duty
from the local Government.
26. A Government servant, who is required to produce a medical certi
ficate of fitness before returning to duty, must obtain permission to return
tc duty before so returning.
27. If _the Goveinment servant desiring to return is on leave in any of
the localities named in paragraph 17, his application must be made to the
High Commissioner and he must satisfy the Medical Board at the India
Office of his fitness to return at least two months before the expiry of his
leave. In order to do so, he must follow the procedure prescribed in para
graph 18 above. When the Medical Board has been satisfied, the High
Commissioner will grant permission, to return.
28. If the Government servant desiring to return is on leave out of
India elsewhere than in the localities named in paragraph 17, his appli
cation must be made to the authority which granted nis leave and must
be accompanied by a certificate of fitness in the prescribed form.
29. Permission to return will not be granted to a Government servant
to whom no leave-salary certificate or Colonial leave-salary warrant has
been issued, until he produces a certificate of leave.
.30. Before returning to duty, a Government servant on leave in Europe
must obtain a last-pay certificate from the High Commissioner and bring
it with him to India and not leave it with his Home Agent, as it will be
required for presentation to the Audit Officer if it is desired to draw on
arrival ia India the advance which is permissible under paragraph 35. In
such an event the English last pay certificate should be with the Govern
ment servant, as it facilitates his identification at the Audit Office and the
advance has to be recorded on the certificate. A last-pay certificate will
not be granted to a Government servant to whom no leave-salary certificate
has been issued unless he produces a certificate of leave. A Government
servant who has drawn his leave-plary on a warrant must, on return to
India, deliver to the Audit Office^, by whom the pay of the post which
he will join will be audited, his copy of the warrant which will serve as ^
last-pay certificate.
^ gazetted Government servant must report his return to duty to
° ° the Government under which he is serving. A Chaplain must report his
return to the Bishop of his Diocese also.
32, A Government servant is not entitled on his return from leave to
resume, as a matter of course, the particular post he vacated before his
departure on leave, even though tha.t post may be his substantive post!
he must report his return to duty and await orders.
No t e — Membors of the EnRlnecr or Upper Snbonlinatft Establishment of the Public W orks 'D frart'
ment should, on arrival at the port of debarkation, report themselves personally to the Secretary in th*
Public Works Department of BenKal, Bombay or Burma as the ease mav be, and nslc for order*
If they return tita Karachi, they should apply to the office of the Executive Engineer, Karachi Canals, tof
orders.
33 A Government servant may return to India by any port and hi*
leave ends on the day preceding that on which the vessel arrives at the
port where he last quits it. If, however, the leave, from which he return*
is of four months’ duration or less, hia leave ends on the day precedin.?
that on which he takes charge of his duties, unless he takes charge in the
afternoon, when the leave terminates on and includes that day.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-169-320.jpg)
![1 5 9
APPKNDICES.
34 On return to dutv, the last-pay certificate obtained from the High
Commissioner should be exchanged for a J^st-pay certificate w ic^
A udi-^ offip p o f t b e p r o v in c e t o w h ic h h e h a s b e e n p o s t e d w iu lu rn iB n
S u s s e d to eaLry or office at ..hich after his return, the Govern
ment servant intends to draw his pay and allowances.
35. A Government servant returning from leave out of
granted an advance of his leave-salary for the unexpired po ,
Jeave subject to a maximiun of 35 days trom the date ot embarkation loi
Itidia. On arrival in india an advance may, ii he desires it, be ^
Government servant by or under the order of the Audit office of the pro-
'■iu
c-e in which the advance is sought co be drawn under Article 159 (o)
of the Civil Account Code, Volume I.
To a Chaplain appointed before the 7th June 1923, who is proceeding
oil leave to England, an advance of three months’ leave-salary may be
^tiade, provided that no part of the leave is on average pay. Such an
"idvance is not recoverable in the event of the Chaplain’s death.
To a Military Oificer subject to the Military Furlough Regulations of
1&
6S proceeding on furlough (not combined with privilege leave) to
^'-ugland, an advance of furlough pay may, if he desires it, be made tor
*-hroe months from the date of embarkation. Paj-ments in continuation
''’
■ill be made in England on the expiration of four months from that date.
36. A Government servant is not permitted to take any service or accept
employment without obtaining tlie previous sanction of— le
a
v
e.
(а) the Secretary of State, if the Government servant is residing in
Europe, North Africa, America or the West Indies; or
(б) the Governor General in Council or the authority competent to
appoint him, if he is residing elsewhere.
1. A Civilian Government son*ant on loave, who has received orders from the Tar Office or any
other department of State in England to undertake any duty in the case of a national
emergency, should obtain the permission of the Secretary of State before complying with
such orders.
37. Government servants from India in the United Kingdom suffering
^I'om Tropical Diseases are not always aware that, whether they are actually D
isea
ses,
leao on medical certificate or not, it may be to their advantage to
appear before the Medical Board in order that the Board may advise them
to the best steps to take regarding such diseases.
Arrangements have been made for the diagnosis and preliminary treat
ment of the diseases at the Hospital for Tropical Diseases, Endsleigh
^^rdens, N.-W.-l. A report is furnished to officers by the Hospital, which
^hey can take with them to their own medical adviser, who can then carry
?'it the treatment suggested. The expense of the Examination and pre-
Jiiiimry trontmeiit at the Hospitiil for Tropical Disea.ses is defrayed f'.v
“
•h
e India Office.
. To secure these advantages,' however, a recommendatio:i t
-r
> the JTo.spita]
Tropio.il 'senses by Hi-' !Mcdical Board is necessary, ff t], ilicrefi’-i-, |
^jOVDrnincnt who wish to avail ihcniselros of this n i *
,'inply to appear before the Medicnl Board of the Indift Office :i«
oon ns possible after arrival. I
/I](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-170-320.jpg)
!['1 6 0
No. lOA] A P P E N D IC E S .
A P P E N D I X 1 0 -A .
reflating the exhibition of recoveries of expenditure in Government
Accounts [issued by the Auditor-General in exercise of powers conferred upon him
Secretary of State in Council under Section
96D(1) of the Government of India Act].
the accounts for
•“recoveries” as used in these rules should be u n d e r s t o o d
m the sense of repayments by another Government department or an out
side body or person of expenditure initially borne by a Government De
partment andrecorded as such in itg accounts.
T r from privatepersons or bodies (including local funds,
indian fetates and Governments outside India) should, as a general r u le ,
be treated as revenue and not as deduction from expenditure.
E xceptions.
(i) When a Government undertakes a service merely as an agent
of a private body, so that the entire cost of the service is
recovered from that body, the net cost to Government being
ml, the recoveries may be taken in reduction of expenditure.
(ii) Eecoveries of expenditure on works in progress and transactions
of stock and other suspense accounts: —
The technical estimates take cognisance of all anticipated r e c e ip t s
trom sale proceeds of materials, plants, etc., received from the
old structure, while the receipts under “Stock and Suspense"
are by their very nature inseparable from the expenditure re
corded under the main head. It is, therefore, proper that re
coveries falling under these two categories should continue to be
ti'eated as reduction of gross expenditure.
between two or more Governments as defined in Article 33-A of
the Civil Account Code: —
{a ) If the recoveries represent no more than debits to another G o v
ernment of expenditure which was so debitable from the
moment it was sanctioned, they should not be treated as re
venue of the Government effecting the recoveries but as de
duction from expenditure.
ih) In the case of joint establishments, where the expenditure is no*
shared by two or more Government ab initio but is in c u r r e d
by one of the Governments p.d partially repaid by the others,
the repajTOent, if made while the accounts of the year are
still open, should be treated as deduction from expenditure.
(c) Recoveries of the classes falling under (a) and (h), if ei¥ ected
after the closmg of accounts of the year in which the e x p e H '
Giture was incurred, should be treated as revenue.
id) All other recoveries should be credited as revenue of the re
covering Government, whenever they are received.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-171-320.jpg)
![1 6 2
N o . 1 1 ] APPENDICES.
APPE N D IX 11.
[See Article 299.] •
Special instructions for audit of pay bills of establishments on time-scale oi
pay.
. . . K r f l a s ,55
h
^
-ii -J?No. 972-Admn./161—20, dated the 2nd Juuel922. The sp(;cial form of
establishment pay bill with increment certiilcate and abseiitei-, statement is not included in this appendix^
procedure outlined in the following rules should be followed litCTall^
clicimstanwg ■
'■
■
'''■
J
' the minor details according to
1. On the introduction of a time-scale of pay in an establishment, it is
of vital importance to scrutinize the calculations of the initial rate of paV
faxed for each Government servant borne on that establishment. On i*
depends the correctness of the pay to be drawn year after year until the
Government servant is stopped at an efficiency bar or reaches the maxi
mum of the time-scale. In such cases the Head of the office should be
required to submit to the Audit office a detailed statement showing the
calculation of in;tial pay of each member of the establishment in FormA
t initial rates of pay are dependent to any extent oD
the H ea? o^f X ffi the service books which are with
in L S tfo L V ^ t therefore, be best done at local
abir?m p possible within a reasoo-
S o L iT ® introduction of the time-scale, the service
thP 1 required to be sent to the Audit office for the purpose of
S i r S Y - ' m S r L Percentfge'cf the
«" „t pa.v f.H
(i) those for which an establishment return (C. A. C Form 3> is
received in the Audit office, and v.. rorm i
(n) those for which no such return is received in the Audit office.
reeeivS ''th e a S ^ 'S n T*" K no annual establishment return
b e ' e S e i in thfVu^clS Ee.^fter'""^^^
h e r ^ t b ?T n tere'r^ T h f su m " the nun.'
drawing lea^-salary drawing duty-pay and of those
then ^t^wiTl^e^nSt^i^vT^^^^^ permissible-
suijstantivp pay, I'M on fpave ® n u m b e r (i) drawi;i.^?
. . . « i, „ „ t in ,h'. X & l t “d T f o r ; X s ? o ^ 7 b e ™ “ d'ej](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-173-320.jpg)
![1 6 4
N o . 1 1 ] A PPE N D IC E S.
sutticient. In determining the monthly permissible expenditure, only
column A will be cumulative—thus for the months of April and M ay:—
April Mav
A B A ‘ B
T o t a l . + 1 6 + 1 2 » + 1 8 + 1 4
Last month’s figures . 2,579 2,505
Fresh total . . . 2,595 2,613
Form B . . . . 12 14
Monthly expenditure . 2,607 2,627
The names of the men holding permanent posts will be entered in order
of seniority as measured by substantive pay drawn and below these will
be shown the posts left vacant.
Besides alterations due to increments, the columns will in the same way
show all other permanent alterations due to deaths, retirements, etc., and
.thus negative alterations will sometimes arise. For this purpose, substantive
jarrangements made under Rule 13 of the Fundamental Rules in place of
'officers whose lien has been suspended will be considered as permanent.
'Iso corrections will be made in permissible expenditure with regard to
leave and officiating arrangements, except that the pay of temporary men
officiating in permanent vacancies will be added to the permissible expen
diture as stated in the beginning of this paragraph.
The fly leaf for April of each year should be checked with the annual
establishment return which should include the names of all temporary men
in service on the date to which it relates, indicating which of these are offi
ciating in temporary and which in permanent vacancies.
Some clerical labour in preparing the fly leaf in Form B may be saved by
utilising the duplicate copy of the annual establishment return.
should not be corrccted until the incro
received. When tliat certificate is received after the month in which it falls dne, the per
missible expenditure preTiously entered for the month or months affected will reciulre correction.
Increment falls due when a Government servant is on leave and the increment ccrtifi-
nn tlip I>‘'ri'xl of leave, the immediate action should be confined to the entry of a note
fin Si drawn until the Government sen-ant returns from
I e r ^ c n t servant r e to M to dut™ ^ '
G. In the case of large establishments, however, it may be found incon
venient to adopt the fly leaf in Form B. In such cases, as well as in any
other case the Accountant-General may at his discretion adopt the simpli
fied fly leaf m Form C.
u 9: or dcchict entries on account of casualties should
be pay bill, and the total addition on account of incre^
ments from the increment certificate. The auditor should also keep the
duplicate copy of the annual^ establishment return ready for reference in
cnecKing mcrements and making such notes as may be necessary.
.. '• ^ bill it will first of ali be necessarv to check all the
tifT" ‘II tlie absentee statement, and at
• 1 <1! f'ssibihty of the leave-salary and officiating pay of the
wfubrnnW Ordinarily, with a time-scale, there
lU W f officiating arrangement against each vacancy. If an estab-
ishment contams its own leave reserve no question of extra cost can arise](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-175-320.jpg)
![1 6 6
N o . 1 1 ] APPENDICES.
11 In cases where only one name affecting a particular cadre
appears in'one bill, e.g., Sub-Assistant Surgeons who draw their pay on
separate bills, Inspectors of Excise, etc., the simplest audit amoimts prac
tically to a nominal audit and should be conducted m the following singl
page form :—
N a m e.
&
_o
.
g I
s i
■
S
i l
Q
•
•
2
ft
< I
3
o'
C
& pQ
§
1
u
o
rO
1
c3
i O 8 <
s
S3 3
u
i o >
O g i pQ
©
' o P *-3
Alteratioijg of pay and allowances will be shown in column 2 as they
arise Under the audit month the initials of the auditor are sufficient if the
payment is a regular one. If it is a broken payment brief notes should be
xecorded.
12. In the case of large establishment, bills for which are drawn froiO
more than one centre, arrangements should be made to obtain consolida^o
establishment lists and absentee statements for facility of audit under this
scheme.
13. As, under this scheme, the accrual of increments will be audited either
against a fly leaf or against the duplicate copy of the annual establishment
return, a local check of increments, after the check of initial pay, whicJJ
is most important, will not be necessary.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-177-320.jpg)
![1 6 8
No. 11] APPENDICES.
Month.
FORM C.
(See paragraph 6.)
Fly leaf of Audit Register. (Simplified form.)
Last mouth’s figure
and changes during
the month.
Changes for the Changes for
whole month, broken periods,
+ increase, + increase,
—djcrease, ^ —decrease,
A. B.
April 1921
Mav 192]
Last mouth’s figure as per
column A.
Add
-Changes on account of
Deduct
casualties.
Add—Changes on account of in
crement.?,
Total
Add—as per column A
Total for the whole month
Last month’s figure as per
column A.
Add
Deduct
casualties.
-Changes on account of
Add—Changes on account of in
crements.
Total
Add—as per column A
Total for the whole month
R s . A. P. I R s . A. p.
2,579 0 0
-f-16 0 0 + 12 0 0
2,595 0 0 1 12 0 0
2,595 0 0
2,595 0 0 2,607 0 0
2,595 0 0
IS 0 0
2,613 0 0
14 0 0
14 0 0
2,613 0 0
2,627 0 0
unci s o o n fo r o t h e r m o n th s .
• When a chnngo <locs not take eBcct from the first of the m onth tho bill for which is under audit, tU«
iimmnt rc'latliiu to ttmt month should bn pouted in column B, and the amount for tho whole month ahoul
ilmoimt rc'latliiu .- ............- .................... - • -----,
be recorded in column A of tho following month.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-179-320.jpg)
![1 7 0
No. 13] APPENDICES.
APPENDIX 13.
[See Article 206.]
Special instructions in regard to the audit' in the Central Office of certain
charges pending an extension of the system of local inspections.
Nature of charge.
1. Grant of leave to Goverrmaent ser
vants whose record of service is not
maintained in the Central ofiQce.
2. Travelling Allowance audit, rates of
pay of claimants.
3. Purchase of Stores . . . .
4. Charges which are partly recoverable
from private persons and partly
borne by Government, when the
Audit office is not in a position to
check the distribution.
5. Payments at certain contract rates.
In’cases where such rates are not re
quired to be commiim'cated to the
Audit office.
6. Pa3 fments to Government servants of
a moiety of fees realised by Govern
ment, for work done for local bodies
or private persona.
Instructions.
Certificate No. 4, C. A. C. Form 7, may
be accepted in audit.
A test-check should be applied.
A certificate from the drawing officer
should be obtained to the effect that
all the articles detailed in the vouchers
attached to the bill and in those re
tained in his office have been duly re
ceived in good order and accounted for
in the Stocks Register. It should also
be certified that the quantities are
correct, the quality is good, the rates
paid are not in excess of the accepted
and the market rates and that suitable
notes of payment have been recorded
against the indents and invoices con
cerned to prevent double payment.
This certificateshould be in addition to
that prescribed in Article 104 (a),
C. A.C.
A certificate of the competent authority
to the effect that the amount charged
to Government is correct may be
accepted.
A certificate may be obtained from the
competent authority that the claim is
correct with reference to contract
rates.
The drawing officers should certify on
each bill in which the claim ia pre
ferred that the fees on account of
which the claim is made have actually
been realised and credited to Grovem-
ment (the month and the amount of
credit in the accounts being specified)
and that no claim in respect of the
same item of receipts has been drawn
previously. Local audit of these
charges by the local audit staff can
easily be arranged.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-181-320.jpg)
![A P P E N D I X 1 4 .
[See Article 105.]
List showing the acerints o£ receipts, oi revenue, and of stores and stock
the aidit o£ which has, under R ile 13 of the Av^itor General s
been entrastei by the Governor General in CouncU to the Audit
Department :—
LIST I.
Annnm^TTS OT? E'EOEIPTS FOR THE AUDIT OF WHICH THE
GOVERNMENT OF INDIA DESIRE THE AUDITOR GENERAL TO
ARRANGE.
(i) General.
1. Receipts of Custom Houses and Government Presses.
2. Tribute from Indian States.
3. Premium on bills and Remittance Transfer Receipts.
4 Recoveries on account of cost of establishnaents (including contributioa
for leave and pension) entertained on behalf of, or lent for service under,
outside authorities.
5. Interest on loans (except Revenue advances).
6. All contributions payable under orders of Government, by local funds
or othrir bodies, on account of Government Medical, Sanitary or other
institutions.
7. Receipts in aid of superannuation.
8. Fees for Government audit, except fees for audit of Co-operative
Societies in Assam.
9. Revenue realised by officers of the Public Works Department.
(N n T E .-C an al revenue realised b y Clvi! officers and paid direct Into treasuries does n ot come under
th is heading.)
10. Rents of buildings belonging to the Public Works Department and o
electrical, water supply and sanitary installations, realised by direct paymen
into or by deduction from bills presented at treasuries.
11. Convict and Reformatory charges recovered from Indian States.
12. Recoveries on account of rent of furniture (including the levy o*
prescribed percentages on the capital cost in case of certain high otiiciais>
Article 255, Audit Code).
13. Sale of National Health Insurance and Unemployment Insurance
stamps.
Hi) Special accounts of E eceipts in the various Provinces.
Madras.
(1) Mica Accounts.
(2) Veterinary College.
(.S) Court of Small Causes.
<4) Triplicane Langerkhana.
1 7 2
I f o , 14] a p p e n d i c e s .](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-183-320.jpg)
![1 7 4
Uo. 14] a p p e n d i c e s .
(10) Government Estates: —
(a) Dudhi,
{b) Gonda,
(c) Stud Farm, Ghazipur,
{d) Allahabad.
B u r m a .
(1) Recoveries from Mergui Rubber Plantations Company.
(2) Recoveries from Messrs. Oppenheimer and Company, Police Supply
Contractors, of interest on amounts they have been exempted from deposit-
ing as security.
(3) Contributions from the Port Commissioners, Rangoon, for a light
vessel.
(4) Recoveries from the Irrawaddi Flotilla Company for Dalla Dockyard
and Mandalay Dockyard.
(5) Recoveries from the Burma Railway Company for river training.
(6) Recoveries from the Monywa Municipality for repairs to a bund pro
tecting the town.
(7) Rangoon General Hospital Receipts.
(8) Arms licenses fees in the office of the Commissioner of Police,
Rangoon.
(9) Receipts (largely Central) in the office of the Principal Port Officer,.
Rangoon.
(10) Receipts in the Bailifis’ Department, Small Cause Court, Rangoon.
(11) Receipts in the Bailiffs’ Department, High Court, Rangoon.
(12) Receipts in Kado and Agency Forest Division, Moulmein.
(13) Receipts in the Depot and Agency Division, Rangoon.
(14) Receipts in the Depot Division, Mandalay.
(15) Maymyo Hospital Receipts.
(16) Motor Vehicle Receipts in the office of the Commissioner of Police,.
Rangoon.
(17) Hackney Carriage receipts attached to the Commissioner of Police,
Rangoon.
(18) Burma Boiler Inspection fees.
D e l h i P r o v i n c e .
(1) Test-Audit during inspection of the receipts of the Police Department.
(2) Record office fees.
(3) Sheriff’s petty accounts.
(4) Copying Agency accounts.
(5) Receipts under the Workmen’s Compensation Act.
B i h a r a n d O r i s s a .
Receipts on account of fees paid at the office of the Principal, Indian
School of Minos, Dlianbad.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-185-320.jpg)
![1 7 8
14] a p p e n d i c e s .
B e n g a l .
Stock accounts.
(I) Mint store accounts and verification of metal balances at tlie Mint.
Annual verification of Britisli Postal order forms kept in stock in the
office o f ^ e Accountant General, Posts and Telegraphs and
ir the offices of the Controller of the Currency an^ the Accountant General,
Posts and Telegraphs.
Receipts and Stores accounts of Government offices or Departments.
(3) Mathematical Instrument Office.
(4) Stationery Office accounts.
(5) Police Accounts.
(6) Keceipts, Stores and Stock of sub-Jails.
(7) Photo Litho Office (Survey of India).
(8) Botanical Survey of India.
(9) Imperial Library.
(10) Imperial Serologist.
(II) Registrar, Joint Stock Companies.
C e n t r a l P k o v in c e s .
Accoimts of receipts and stores.
(1) Receipts, stock accounts of provisions and manufactured articles and
accounts of lunatics’ cash, jewellery, etc., in the Mental Hospital, Nagpur.
(2) Receipts and stock accounts of Menagerie, Nagpur. ^ _
(3) Receipts and stock accounts of the Central Vaccine Depot, Nagijui.
(4) Receipts and stock account of the Society of Agriculture and Indus
tries, Central Provinces, Nagpur.
(5) Receipts and stock account of Robertson Medical School, Nagpur.
(6) Byramji Dairy Telinkheri, Nagpur.
(7) Advance accounts of the Director of Agriculture, Agricultural
Engineer, Nagpur, and Deputy Director of Agriculture, Jubbulpore.
U n it e d P r o v in c e s .
Accoimts of receipts and stores belonging to the following Government
Departm ents:—
(1) Accounts of the Bacteriological Laboratory and Dairy at Mukteswar.
(2) Government Estates, Tarai and Bhabar, Naini Tal.
(3) Police Accounts.
(4) Agricultural Engineers, Cawnpore.
(5) Bovine Lymph Department at Patwadanger.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-189-320.jpg)
![1 8 0
jjo. 14] a p p e n d i c e s .
(3) Central Research Institute, Kasauli.
(A) X-Ray Institute, Dehra Dun. . -- ■
t) A co o L of the funds of Ihe Maiwa Bhil Corps, E q u ip m e n t
LedgerrAmmunition account and Platoon Acquittance Rolls.
(iv ) S pecial A ccounts under the audit o f the A ud it Officer, In d ian Stares
' ' ^ D epartm ent.
(1) Accounts of stores inspection dep6ts of the Indian. Stores Depart-
“ ^”(2) Stores, Workshop and Electric Power House Accr.unts relating to the
Northern India Salt Revenue Department.
(v ) Accownts of S tock or Stores under the audit o f ihe Accountan
^ ’ G eneral, P osts and Telegraphs.
(1) Accounts of stores (including Stor.-? Depots and Workshops).
(2) Stock of Posts and Telegraph forms and publications for sale to tn
public.
(v i) A ccounts o f Stock and M ilita ry Accountan
in charge of Military Works and Pubhc Works Officeis.
(2) Receipts from and balances of workshop Suspense Accounts.
(3) Army and Marine Department Stores Accounts (including those
Manufacturing concerns and workshops).
LIST III.
■ .C C O .N T B U N P E ft T H ^ T
Local Funds administc.rrd by the Governm ent of India.
I. Tndiiin Research Fund. - i x i V
iV
Revenues.
Tow n and Bazar Funds.
3. Ajmer Chowkidary Fund.
4. Indore Residency Bazar Funds.
5. Sutna Bazar Fund.
6. Manpur Town Funds.
7. Bhopal Local Funds.
8. Loralai Town Fund.
9. Bolan Bazar Fund.
10. Fort Sandeman Bazar Fund.
II. Niishki Town Fund.
12. Ilarna-i Bazar Fund.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-191-320.jpg)
![1 8 2
No. 14] APPENDICES.
L oca l F u n d s a d m in istered by L ocal B odies.
1. Coorg District Fund.
2. Municipalities of Mercara and Virajpet.
LIST V.
ACCOUNTS UNDER THE AUDIT OF THE AUDIT OFFICER, INDIAN
STORES DEPARTMENT.
Local Fund's adm inistered by the G overnm ent o f In d ia .
1. Accounts of the Pachbadra (Jessol) Garden.
LIST VI.
A C C O U N T S W H IC H D O N O T R E L A T E D IR E C T L Y TO TH E R E C E IP T
A N D E X P E N D IT U R E O F G O V E R N M E N T M O N E Y S .
{%) S p ecia l A ccou n ts u n d er the ^audit o f the A ccoun tan t G eneral, V entral
Revenues:.
1. State R ailw ay Provident Fund.
2. Financial D epartm ent Provident Fund.
3. N orthern India S alt Revenue Departm ent Provident Fund.
4. Civil Veterinary D epartm ent Provident Fund.
{ii) S pecial A ccoun ts u n d er the audit o f the A ccoun tan t G eneral, P osts and
Telegraphs.
1. Postal Insurance Fund.
2. Postal SavinjTs Bank Accounts, including the purchase, custody and
sale o f iGovernment securities and Investm ent certificates on behalf o f the
depositors.
3. The accounts in connection with the issue, custody and discharge of
P ostal Cash Certificates.
4. The accounts in connection with the issue and the sale of Interna
tional reply coupons.
5 The accounts in connection with the issue and sale of British Postal
Orders.
6. Money Order Accoiints.
(Hi) A ccounts u nd er the A u d it o f the M ilita ry A ccoun tan t General.
1. Accoim ts relating to transactions under: —
I- Unfunded debt— Savings B an k Deposits— Bank Accounts.
{a) Cem etery Endowment Fund.
(h ) General Provident Fund.
(p) Other m iscellaneous Provident Funds.
II. Accounts relating to Deposits under the head ‘Deposits and
Advances’—
Public W orks and M ilitary W orks Deposits.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-193-320.jpg)
![1 8 3
.4PPENDieES. 1 5
a p p e n d ix 15.
[See Article 258 A.]
Rules for^he Accounting and Auditing of the Passage Concessions.
-Per50«aZ Passage J c c o u n ts .- A pro fon n a account
^or each memhPr f 1 Account for each officer, and
^ ®^igible for the benefits of the
^'he fofonnf K
®' • A ® Personal Passage Account
'•'iary BouL hnnvt allotted for each benefi-
for L ch seivie o f separate volume being maintained
maintifnpTfnr ^ suitable index will
>t wm brrecorded:!!'^ ^e kept in sterling. In
*^Lg°ulation^'6^- passages admissible under
(ii) the cost of each passage as definedin Kegulation 2 (c), subject
to the li.Tiitprescribed in Ecgulation 8;
'tfon railway fare permissible under Regula-
(v) any variation in the balance required under B«gulation 11.
• feu fa t * -](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-194-320.jpg)
![1 8 4
N o . 15] iU T E N D lC tS .
The rebate statement in respect of the cost of nassage of officers of the
Indian Audit and Accounts Service adjusted in the books of the depart
mental officer should be compiled by that officer, and inforniation on
this account should be obtained by him from the details of debits r a is e d
in the accounts.
N ote 3.— All the Hom e Lines carrying passengers to and from India at present quote tlieir fares
sterling.
In the few ca^es in -which the fares are quoted in rupees without any
reference to sterling, the rupee fares will be converted into sterling nt
the same rate as is adopted in converting sterling fares into rupees under
paragraph 5 below. The daily quotation statement which will be neceS'
sary for this purpose should in such cases be obtained by the Aitfl^^
Officer direct from one of the leading exchange banks or from a respect
able firm of exchange brokers.
NOTT. 4.— Credit in respect of paFsage forrliildren under 12 years o f nge sjiould be at adult rate.
This value credited to the Personal Passage Account of an officer f<’*
his child can be utilized toi meet the cost or part of the cost of more thao
one pa.ssage actually engaged for that child.
N o te 5.— A Personal Passage A ccount should be credited n-ith the cost o ! the appropriate number
return passages by P. and O. 1st class B at the rate for retAnn passages determined with references t"
Begulation 2(c). Tiuis. in case an officer chooses to travel on single tickets both iiomeward and back.
will not be allowed any benefit in excess of the cost of a return passage by P. and O., 1st class B , if
only amount at his credit in the Personal Passage Account is the cost of one return passage by P. aud
1st class B.
N ote 6.— Under the Passage Regulations an officer is fre#» to choose the line of steamers by whicli
will travel and is not debarred from booking a 2nd class pasFage or a passage in any lower class. TH
savings accruing from the exercise o f either o f these options will remain at credit in the Personal Pass^g
A ccount of the person or persons concerned and can be used toward.^ meeting the cost or part o f the co^
o f additional passage or passages engaged even in excess of the number of P. and 0 . 1st class B passage*
whose value has been credited to th? Personal Passage Account concerned.
2. As the accounts are purely personal, the credit outstanding in tb®
account of each person can only be utilised for the benefit of that person-
Whenever any member o f an officer’s family dies or ceases to be eligibly
for the benefits under the Passage Regulations, his or her account shoup
be cIorihI I)v noting the word “Closed” and the reason therefor shown i’’
Yovm A. The balance, if any, in the account of a member of an officer
family when it is closed may not be transferred to the account of
officer or of any other member of his family. When the officer himsel*
ceases to be eligible for the passage concessions, the whole set of accoun'^'
of that officer and of his family should also be closed after due time
been given for advantage hr, be taken of the benefit permissiblp iiTidf'
Rsgiilations 7 and 1'2. Any credit outstanding in the account lapses.
3. PrncrfTiirp. fo r rnr/atjinr/ paxsnr/p,^.— The application for passage
passages will be made by the officer in Form B. If the officer is entitle*^
(having due regard to the balance in the account of the person for
the passage is elaimr.d and to the provisions o f TJep:iilntion 8) to the
of th i' pnssagcB a p p lied for, nn authority in l<
’orni V will bf' iBSned to t!'
officer. Form C will be printed in two foils, of which one should
kept as an office copy. The forms will be machine-nuinbered serially
each year and bound in hooks of convenient size. As these forms furii'°](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-195-320.jpg)
![1 8 6
N o . 1 5 ] APPENDICES.
(6) Amount in sterling, if any, paid W the officerhimselfas excess
over the amounts authorised in Form C.
(7) Balance claimed in sterling.
(8) Equivalent of (7) above in rupees.
(9) Rate of exchange adopted.
(10)Net amount claimed in rupees.
The rate of exchange at which sterling faires will be converted into
rupees will be the opening selling rate of Demand Drafts on London
quoted on the morning of the first working day of each week. The weekly
bills s p t to the Audit Office will be supported by a copy of the daily
quotation statement issued either by one of the leading Exchange Banks
or by a respectable firm of Exchange Brokers.
I
K ote.— In the few cases in which the fares are quoted by a Steamship Company in rupees without an?
reference to sterling, only the rupee amounts may be shown in the weekly bills. In such cases tlio
Steamship Company is not required to support its weekly bills by a copy of the daily quotation statemeu*
nientioned in tliis rule. See alfo ICofo 3 under paragrapli 1 above.
6. If a claim presented by the Steamship Company or by the Agent of
that Company or by the Passenger Ageut is correct and in order, and is
supported by the authority in Form C and the daily quotation statement
referred to above and, in the case of Passenger Agent, by the certificates
prescribed in Government cf India, Finance Department, Circular letter
No. F.-68-C. S. R.-25, dated the 22nd December 1925, as modified by G
ov^'
ernment of India, Finance Department, letter No. F.-8-VII-0 . S. R ./27,
dated the 25th May 1927, payment will be made direct to the Company;
or to the Agent of the Company or to the Passenger Agent, intimation
being at the same time sent to the officer in Form E. If the officer haS
left India, the intimation will be sent to him to his Home address, if that
be known, or otherwise to him care of the High Commissioner. Tli^
actual amount paid to the Steamship Company or to the Agent of tba*
Company or to the Passenger Agent in rupees will be debited to iGeO'
eral Revenues (see rule 21 below), while the sterling value of the p a y m e c *
made on account of each passage will be entered in the column “Amount
admissible and total payment” under the beneficiary concerned in tb®
Personal Passage Account.
N ote,— F or the convenience of the steamship Companies and of Agents o f those Companies and
Passenger Agents, their bills for passage or passages booked -will be paid b y the Audit OfBcer concerne
by means of Demand D raft on the Imperial Bank of India which can be cashed on presentation at tu
local head office or the Branch concerned of the Bank.
7. The above instruction will cover oases in which the Steamship Coifl'
pany or the Passenger Agent issues in India on payment in India *
through ticket to London including a railway journey from a continents’*
port to London. In case, however, the officer obtains a passage to a coi^
tinental port and makes his own' arrangements for the railway journey
from there to London, a certificate in Form F will be furnished to tb®
,
officer, stating the maximum amount admissible for such railway journ«
under Regulationa 8 and 12. Form F will be printed in two foils and
be machine-mmibered like Form 0 , vide paragraph 3 above. The
ficate in Form F will be presented by the officer in support of his claJi^*
for the railway journey to the High Commissioner.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-197-320.jpg)
![1 8 8
IT o . 1 5 ] A PPE N D IG i:.S.
N o te 3.— The Atidifc Officer sr.ould arrange to m ake recoveries from the officers concerned in the follow
in g circum stances :—
'•> ’'s s f K M f s S.SS e s s '
Governor-G eneral in Council is satisfied tlia t the olflcer w as prevented b> cu-cunistantes te j
his control from returning to d u ty, and
(c) when an officer w ho obtains a return passage from .^ js h Comraissio^^^^^ pa^sag” '.
the tick et Is or is n o t used.
11. As soon as an authority in Form C is issued, or a duplicate copy of
such authority issued by the High Commissioner is received, entries m il m
made in columns 1 to 3 and 6 to 8 of the register in Form G. i he entry id
column 2 will be first the name of the officcr and next the names of the mem
bers of his fam ily for whom the request is made.
If intimation is received direct or through the High Commissioner as
to the non-utilisation of an authority in Form C or cancellation of a pas^ag
engaged, the fact shall be clearly noted m the register against the entrie
concerned and also in the remarks column oi the Personal Passage Account-
If intimation is received from an officer as to the cancellation of a pas&age
the cost of which has been paid to the Steamship Company or to
of that Company or to a Passenger Agent, the Audit Officer will forthwi
applv to the Steamship Company or'to the Agent of that company oi to ti
Passenger Agent for a refund and will watch that the amount of refund due
is deducted by the Steamship Company or by the Agent of that Company d
by the Passenger Agent from their next week’s bill.
NOTE.— The above procedure w ill also be foUowed in cases in which unused halves of return tic k e t
are returned to the A udit Officer.
12 When a payment is made to the Steamship Company or to the Agcn*
of that Company or to the. Passenger Agent, the neccssary entries
made in the register in Form G m columns 4, 9, 10, 11 and in the colu
for the month in which the advance or payment is made.
Payments made by the High Conimissioner when communicated tln W j
the Remittance Account will be siinilarly entered in this .,
payment in rupees” being noted in the column for the month w y hich t
transaction is recorded in the Indian books and the month of the High Com
missionor’s account being noted in column 11 instead of the ouchei nuni
and <late.
Officers claiming passages should be asked to intimate t_he dat« of embart
ation for entry in'column 5 of the register as soon as possible after embai -
ation.
13 Payments for pa.ssages, or for a railway journey, if ai^, should
posted in the Personal Passage Account from the register in Form G, ea
posting being initialled by the Superintendent in both registers. The post^i^,
of these payments in the Personal Passage Accounts is of the utmost imp •
ance, and it is essential that they should be made correctly and without a
delay.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-199-320.jpg)
![w ill bo made or adjusted against such authorities the Audit Offi^r
actually issued the authority. He will only pass on to the new Audit
cer for necessary action in accordance with the
ther claims for payment or debits appeanng in the Remittance Accoim
or other information received in connection with such authorities If
claim for paj-ment preferred by a Steamship Company or by the Agent
a Company or by a Passenger Agent is passed on to the
Officer in accordance with this instruction, the fact of ^ c
should also be intimated to the Steamship Company or to the Agent oi
that Company or to the Passenger Agent at the same time.
20. Officers in foreign service.—In the case of officers in foreign service
^hose pay is fixed as the pay which they
Government service with or without an addition thereto in the form of a per
centage of such pay or a fixed sum, recovenes will be made from the forei„
employers at the rate of Rs. 50 per month to meet the cost of pass^es. The^
amounts will be credited to General Revenues under the head X X X iii
Receipts in aid of Superannuation—Contributions for pensions and gratu
ities” : unless the officer belongs to a commercial or the mihtary depart-
ment, in which case the contribution will be credited to the departmen
concerned.
On the analogy of Article 192, Audit Code, the contributions may be
credited to the Government under whom the iGovernment servant is perma
nently employed at the time of his transfer to foreign service.
The concessi.-.ns when actually used may be classified in the same way
as if the officer had been serving uncler the Government who received tn
contributions.
NOIE l .- T h e adequacy of the above rate of contribiitioh of Rs 50 Per month from foreten employ
should be reviewed after a period of 5 years. The m ™ th bein? made on the
boueflt nf passaRS concessions, a pro form d “ “count of credit at B s. oO i^ r monW
hand and o f the actual payments on the other with effect from 1st April im s pru jormu.
should be submitted to the Auditor General shortly after 31st March 1931.
■M
OTH O — In the case of an officer to whom Reizulation 3B in Schedule IV to the Superior Oivil Son-ice
(B eviS™ "of P a y T p ^ sig e and Pension) Rules, 1924, applies, the foreign employer Is not required to make
any contribution towards passage.
21 H ea d o f A c c o u n t to w hich cost o f passages should be charged.—
cost of the passages will be charged in the accounts under the head Allow^
auces, honoraria, etc.” relating to each major or minor head a separaW
detailed head “ Cost of passages granted under the Superior Civil Services
Rules, 1924” being opened for the purpose of recording these charges.
22 The rate of foreign service contribution shall be adopted as the basi«
for assessing the liability of different Governments under whom an pflicer
entitled to passage concessions may be employed, the actual method being
follows;—
(1) The liability of a Government for the passage of an officer ei^itle^
to passage concessions, shall be taken (for the present) at Ks.
per month.
(2) When an officer belonging to one Government is temporarily depu*'
ed to service under another, the borrowing Government will p
required to pay a contribution to the lending Government, caici
lated at the rate referred to in 22 (1) above, for the period
1 9 0
H o . 15’ ] a p p e n d io b s .](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-201-320.jpg)
![1 9 2
N o . 1 5 ] APPEN D ICES.
paym ents made out of the Fund on account of Government servants belong
ing to that Government, should be worked out and adjustiiient of the differ
ence effected as below: —
(i) If the balance is in favour of the Local Government, the differ
ence may be adjusted under the head “XXXV—M iscellaneons—
llecoveries of service payments, Provincial” by 'per con tra debit
to the head “ General Passage Fund”.
(ii) If the balance is a debit balance, the difference may be adjusted
under a special head “ Cost of passages granted under the
Superior Civil Services Rules, 1924, ” to be opened under the
head “ 47—M iscellaneous—Provincial—Reserved or Transferred—
Non-Voted—Allowances, Rewards, etc.”
(6) The balance left under the head “General Passage Fund” afte
m aking the above adjustm ent may be credited or debited to Central revenues
in accordance w ith the procedure suggested at (a) above.
(c) The above procedure will also apply m u ta tis m utandin to Commer
cial Departments and the M ilitary Department, the credit or debit ba la n ce
being adjusted as a receipt or expenditure of the department concerned.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-203-320.jpg)
![194
No. 1&] APPENDICES.
F orm B.
F rom
Service,
To
S i b ,
T h e a c c o u n t a n t GENERAL,
I
rproceed on _ lpave_
^ retirement |
I have the honour to inform you that I intend to «[
“children
of India by (here state line) and to request that you will kindly furnish
with the necessary certificate to enable me to engage the following passag
from to with the * = -
♦(name of Steamship Cofl>"
I>aiiy and of tho Age'*,
of that Company or
the Passengw Agent
the passages are to
engaged through sac
Agent.)
Beturn
Single
passage for—
Self.
Wife (uarue).
Child (daO
„ (do.)
(Hare state age and seS
(do.)
S ta t'o n
O a ts
Signature
Designation](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-205-320.jpg)
![196
No. 15] APPENDICES.
Form CC.
Certified that the following amounts in the Personal Passage Account are
at credit of each person for whom Mr.
Service is entitled to take a passage :—
Amount at credit.
£
SeU
W ife
Child
ChUd
(name)
(name aga and sex
(name, age and sex)
Total
£
£
£
Station
D ate
Accountant Genera'’
Form E.
W ith reference to his receipt dated furnished *
(name of Company or Agent of Company or of Passenger Ageo^^
is informed that the payment on accoimt of the cO
of the following has been made to the (name of the Steamship Comp»^>^
or Aeent of Company or the Passenger Agent) to-day and that the Personal
V
in
«a amount
account concerned r — been debited w ith the amouutB no^
accounts persons iia-vo
against it represents ^ defined in Regulation 2 (c) in Schedj^'
against each represent ^
IV of the Superior Civil Services (Revision of Pay. Passage and Pensi ^
Rules, 1924, subject to the limit prescribed in Regulation 8 :
class passages between and
Return
For S3lf
For wife
For child (name)
For child (name)
1—£
1—£
1— £
1— £
Station
D ate
Accoimtant Geo'](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-207-320.jpg)
![199
APPENDICES. [No, 16
A PPE N D IX 16.
[See Chapter 43.]
Instructions for the preparation of Executive and Appropriation Reports.
(Printed separately.)](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-210-320.jpg)
![Form 1.
[See Art. 28.]
Office of the Aceonntant-Geiieval---------
Report of intentions of gazetted officers to proceed on leave.
Period-----------------------------
Name Rank.
Where em
ployed.
Nature of
leave
i-oquiroil.
Period of
leave re-
([uired.
From wliat
date.
Amount of
leave due.
Date of last return from
Leave ou
average
pay not
exceeding
four montba.
' 8
Other
leave.
liemarks.
10
j j 0T,p__]srame3 0f officers who rwinire leave exceeding fonr months should be shown first, and those of officers requiring shorter perio<ls of leave
shown helow.
XccowV.a.V,-Gieircva.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-212-320.jpg)
![FORMS.
Form 2.
2 0 8
[No. 2
[S
e
eAlt. Sa.]
■statement of expenditure of the office of the for the month
relating to the Gazetted Officers.
Amount spent.
Pay of officers*
.Allowances, honorario, etc.
Deduct— Amount recovered
from other Ciovernments,
i Departments, etc. (especially
I on account of officers’ pay).
[•Voted .
.Non-roted
CVoted .
(.Kon-voted
Total of the month
Total from 1-4-
Eemarks or explanation
of any important
variations.
*li,j * Leave-salary paid to any officev of the ludiiin Audit f'epartmerit should oe
® separately in the Eemarlis column.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-213-320.jpg)
![2 0 4
No. 2-A] FOBMS.
Fonn 2-A.
[See Art. 80. ]
Statem ent o f expenditure of th e office of the for the montl’
of relating to office budget.
Year. Unit of appropriation.
Budget
allotment.
Expenditure. Am ount.,
Eem#rk«of
erplanBtio"
of any
import»B'
variation*'
Pay of Perma
nent eitablishmenl
...
■Progressive propor
tion.
.Progressive Actuals
Allowances, honoraria,
etc.
•
•
a
CProgressive propor-
J tion.
(.Progressive Actuals
Supplies and Services
and Contingencies.
...
■Progressive propor
tion.
. Progressive Actuals
Deduct—Establ i s h-
ment charges re
covered from other
Governments, De-
pai’tments, etc.
.
(■Progressive propor
tion.
Progressive Actnals
1
1
1
1
I
Establishment charges
paid to other Govern,
ments, Departmente
etc.
»
( Progressive propor-
■
; tion.
(.Progressive Actuals ...
1
i i
j
1
Pay of Tempoi-ary
establishment.*
...
Progressive propor
tion.
(.Progressive Actuals
Net Total ...
^ Progressive propor-
^ tion
(. Progressive Actuals
-----------
te fj[Hoted.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-214-320.jpg)
![F orm 4.
[Sea Art. 147.]
.Proviiicfi.
t2j
p O
05
Account of the Famine Insurance Fund for the year enclin;r (,l,e 31st March
Ojicning
BiiLime,
Additions (luring Uic year.
Uncxponded
Ijaliiiico of
graut for
tlic year.
Rc]iaynicnfc
of priiK'ip il
of takavi
loans.
Interest.
Recoveries
of Famine
Kxpcnditure.
Tolal.
Withdrawals during iLo ycnr.
For
Famine
Kxpendi-
turc.
For construe.!
tion of
Protective
Irrigation
I and other
i works for
the prevctilion
! of f imino.
For the
grant of
takavi
loans.
Total.
Closing
balance.
■
N
ote —A. sim o£ HW to to the Vvuid dtttvng tlie j'car on aceounl oE Uio gr.nl o£ t.kavi loans was wrlUcn otE during the year as irt;covorabVo.
O
a
C
O](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-216-320.jpg)
![Form 4-A.
[See Att. 147.]
Stakment showing tlie utilisation o{ ttie Famine Tnsllvatk'e Griinfc for the year endin^^ the aist March----- _
Where included in the Account-!.
Section. Major Head.
Tutiil expenditure from the grant |
!
A
d
d; Balance tTansfcn'ed to (he
Famine Insurance Fund, j
D
ed
n
ct: Am ount trannferied
from the Famine TufiUraiioe
Fund for expendituie.
Net giant fi.r the jear
One column for cach Pi ovince. Total.
p
K3
^ 5](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-217-320.jpg)
![F or Ji 4-B
S'
[See Art. 147.]
Stitcment showlnf'" fc'ie progressive afcilisafcioii of (.lie auim.il P;uniiia lii.smunce Grants and of tbo balances
the year to the en l of the yeir 19iG-:i7 ia tlie Province of Bombay.
tliereof from
Ycir.
1
Grant^of
the year.
2
Receipts from sources
other than the
Annnil grant.
Expenditure.
Not credit
( + ) or debit
( - ) o n
account of
tiikavi loans.
9
Net result
of the year’s
transactions
credit ( + )
dehit ( - ) .
10
Balance at
credit from
the com
mencement
of the
schome to
the end of
the year.
11
Interest on
balances of
the fund.
3
Interest
3Btakavi
loans
granted
from the
Fund.
4
Kecovcr-
ie.? of
famine ox- I
penditure. i
5
On famine
relief.
6
f)n protec
tive irriga
tion works.
7
On other
protective
works.
8
1921- , 5,03,000 ...
i
2,00,000 1,00,000 25,000 •
.• + 1,75,000 1,75,000
1922-23 . 5,00,000 8,000 ... 1 2,00,000 50,000 - 1,25,000 + 1,33,000 3,08,000
1023-24 . 5,00,000 15,000 4,000 •
•
• 1
1 6,50,000
1
... -1,00,000 - 2,31,000 77,000
1924-25 . 5,00,000 1,000 G
,000
1
-
4,00,000 20,000 75,000 + 1,62,000 2,39,000
1925-26 . 5,00,000 10,000 2,000 i 7,51,000 ... ... ... - 2,39,000 ...
1926-27 5.00,000 ... 4,000 ... ...
i
4,00,000 ... -i-1,00,000 + 2,01,000 2,04,000
Total •j 30,00,000 34,000 16,000 16,01,000 11,00,000 95,000 - 50,000» + 2,04,000 2,04,000
Insurap.co Kund tm siccouTit oE ta k u v i loans w h ich , to g e th er w ith th e casii halii
VU. to vm m g Vhe ot th e V'ant a t th e en d o f th e yeav VJ2 6 .2 7 .](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-218-320.jpg)
![2 1 0
No. 6] FORM S.
-
Form
Audit RejiistGi- of Gazetted Governme"^
Efficiency bars at Rs....................and Rs. B irth ,
D A T E OF Q,)m acQ oe]peni ot BevvicG fo r i b r jrcun^ cnt.
Inereineut.
O R D E E S OF
M onthly
D A T E S r i aOM W H !C H DU E
1
Orders. | Gazette.
No. 1 D ate. 1 Pasre.
R ef. 1
1 Substance.
Pay 1
Col. ‘
em olum ents and
f*eductions.
t>
3 t
> -D
.
SubBianiive pay ,
OfFg. pay
Ovcrpeaspay.
Special pay .
Tolal charge
D^ntrcTioNf?—
Income Tax .
Total Deductions
Net payable .
Advioo yp.
Substrnlive pay
O
fT
f?. p^y
Ove;scas pay .
Special pay .
Total charge
Dedl'ctions—
Income Tax .
Total Dcdnctions
Net payable ,
Adviop
Snbstantive pay
Offg. pay
Overppas pay.
Spccialpay .
Total charge
DKircTiows—
Income Tax •
Total DeductioDB.
Ket payable .
Advl^p
! Subefanlivepay
IOff?. Iay
I{ vorscas pny ,
ISpecial pay .
I Total charge
I DeductiO'S' -
I Tncnme lax .
Total Dcductif.ns
Ketpayablo .
Advice No.
UilvbTg
t d 1
i I s
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![2 1 2
N o . 7 ] FORMS.
Fon®
[See
Efficiency bars at R s....................and B s.......
Anclit Eegister of Gazetted Govem'iient
I>ATE 0 T “
Com m encem ent ol Ecrricc counting for Increm ents
on the Time Scale of ________
Imrement.
Mrth.
1 1
1 1
a a :§ 3
< - *7
1 !
Rp.iA.'r.
'
Rp.jA.'P.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-222-320.jpg)
![FORMS.
213
[ N o . 7
7.
Art. 221.]
(To be printed on royal paper.)
Servants' Pav and Allowances.
Major Head of account.
Minor „ ,,
Detailed „ „
Voted.
S E E T IC E
Non-voted.
A U D IT No.
T eat
of
P iy -
Jnent. April.
19 i
i
19
1
19
DATE OF PA Y M E N T OF B IL L S FOE TH E MONTH OF
19
19
19
I
Jnly. Angnst.i October,
Norem-
ber.
December. January. Februarj. March.
Notes explana
tory of peenliar
payments and of
Broken Periods
at different
rates.
PA R TICU LA B S OF OBJECTION.
Number of Month of Amount of
Voucher. claim. , objection.
K s. a.
Number
and date
of
referenc®.
Partfcnlars of
adjuBtment.
Pate of
admission
or
recoTery.
Particulars of
correKpondeuco.
Orders.
Date of
order.
PATlTICnLARS OF LEAVE AN D POSTS.
Leave. ost.
Joining
Time.
Oi
d
Period o Period of
• S S ° gramctl. .2 al,9cnco.
~l I
Date from whid»
; BcgrinS' 1 Ends. ° f
s lo ;
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!['2 1 4
No. 8 ] FORMS.
F orm 8.
[See Art. 221, Rule 1.]
(To be printed on foolscap breadthways.)
Register of payments made to Gazetted Government servants of otuer
Provinces.
Province------------------------ -----------
N am e-----------
Designation-
Particalars of payments authorised.
Allocation of charge—
Orders sanc
tioning
payment.
P.'S
-S
«S .2
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e
tM
Amount.
O
a .
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Auditor Su^dt.
N O T E O P P A Y M E N T S .
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![Form 9.
[See Alt. 264.]
llogi.ster of Last-pay Certificates.
Hate o f em olum ents (less
dedactions) lust drawn.
3
io
2
P
P.
Recovevies
made
io T
jo
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![2 1 Q
IJo.lO ] FORMS.
Form
[See
lleg ister of Leave-
Notb.-TUo numbetii put ovet oomo of tho colamn.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-226-320.jpg)
![FORMS.
21T
[No. 10
10.
264.]
C e r t i f i c a t e s ,
I « °
P «
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■S'SS^
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Ftirthcr porticnlarB
required in the case of
llDitory OfBccrB id
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ment of
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![[See A r t 264.]
iiegistor of Colonial Lcave-Salavy Warrants.
Form No. 10-A. o
O
I—‘
00
Period of
Leave.
Y.
. : S
O 1
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![Form 11.
[See Art. 267.]
H is t o r y os' Se e v io e s .
A. B., B.A., OxoN.—Joined the service 25th October 1909 ; arrived 29tli November 1909. Born 11th October 1884.
Slatiou.
Uhore
mrjlsar ,
Kulu
P. I). Khan
Jhelnni
SllanwaU .
Iiahore
Dalhotisic
Nnnmr ,
Am lala
Uliore
Substautivopost.
A. C., 3rd grade
D itto
Ditto
Ditto
D itto
D itf)
p rivilege leave
A. C., 8rd gratic
Ditto
Ditto
Dittn
Ditto
iont.hs
Dale.
2tth November 1009
Ifit.h May 1010 .
21st November 1910 .
1st M ay 19'. 1 .
9th September 19U .
16th February 1912 ,
Officiating appoiutm ent.
fla
y
sfrom 9th Septembor l 9l 2 to 18th Deeember 191?
, 2nd January 1013
. j 3ia t March 1913
, 1 13th N ovem berlO ia .
I
. Cth Decem ber 191" .
, i 2nd January 39M
Date.
Drf foasiiit th^offi<if on ioi duty in M
s etigatfifs iti <<
/««<
•
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ith ike <frriiaf fSfqtlishmini oj at H
cadquarf<V
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![Form 11—contd.
[See Art. 267.]
H is t o b t o f Se e v io b s .
A. B „ B.A., O x c .-^ o in e d th. Ootober 1909 ; amvod 29th November 1909. B o r a 11th Ootobe. 1 8 ^
Station.
SttbBtantlTC post.
Qardaspar
Dolhongic
Baianpiir .
Simla .
Do.
Do.
Simla
Ambala
Delhi
DO.
Do.
Do.
De.
Do.
I A .C., 3rd grade
Ditto
I Ditto
; D itto
Ditto
, ! Under Secy, to G. P.
Date.
Officiiitin!; appoini mont.
Dale.
2nd A pril 1914 .
8th April 1914 .
Cth December 1914
14th January 1910
Under Secy, to G. P. .
Ditto sub. pro tern.
. 14tli September 1915.
14th ('ctober 11)15. •
I
. X U'ldcr Seny. to G. P.
F r iv ile s e Uave 43 d a ys fr o m to th M a g 19ie .
. 1 2flth Jane 1910 . . I .......
i« PunjV.6 Civil Secretariat at Lahoref r ^ H8th Kovanlcr 1911. Joinixg «««
Pn.i,e,e
merstaycd for 13thFebruary
A. C., 3rd grade
Do. Beoy., M nnicipal Commit
Ditto
Ditto .
Ditto
Ditto
C ., Timc-scale do.
14tb February 10',3 .
Slst March 1918
U th October 1910
1st Decombor 1919
A. C., 2nd grade, snb. fr o tern.
Ditto.
A. C., 1st grade, «ab. pro tern.
A. C., 2nd grade, sub. pro tern.
Ditto, D. C. in addition
A. C., 2nd grade, sab. pro tan.
Slat July 1018.
1‘Jth December 1918.
25th September 1910.
rnviUs. lea^e5nonth, from 0
th April 1
0
2
0.ith co...teU F. on fall a..ra,e salary 1,no,Uh /ro « 9fh Sepi^lef lOiO.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-230-320.jpg)
![Form m.
[See Art. 275.]
Scale J{.eglster of Class i officers of the ludian Audit Dept. Number of posts (l^J-
TbeDTimtK‘rBiuoolntnn3 forcac'nnnnthconnectLotr(MheriUci)crlortHia coluum 2 svhicli form partu of the flame pTiafn. Tlio IiWichI numbCT in It shows thfl
uQmb«r 01 poits accounted lor bj tbo broken poriods. A oolumu for Keioarku shouM bo hiHcrU'tl at tUe end of cach motithly col'anm.
0
1
O
lO
lO
to](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-231-320.jpg)
![2 2 2
No. 13] FCKWS.
F orm 13.
[See Art. 279.]
S ta te m e n t of changes a m o n g st gazetted G overnrnent Servants b e lo n g in g to the
— ------- n nd e r th e a u d it o f th e -------- , d u rin g th e m o n th of--------- 19 .
SubstantiTe
Kam e of post. holder of the
I post.
■Cause , Date
of ra- I of va
cancy. , caucy.
Holder of
offipiatln?
appointmeiit.
Date of
officiating
appointment.
Remarks.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-232-320.jpg)
![3 /ajor /tead
Miuov head ________
Sub-head _________
Friniiiij unit o f appropriation - ^
Voted.
Noil-voted.
F orm 16 .
[See Art. m . ]
(To be printed on open royal.)
Orders o/ sane-
UOiiint; Aathority.
Establisdmjsnt A udit R eoisteu.
Fixed establishment of the Collector of for the four years conimeneiiig April ], 192 .
Sanctioned p a; of
IsBme of
Section,
Amount paid for each month, with quotation of Ko, and month of Voucher.
A p ril.
Voucher No. and
name of month. Amonnt.
Columns for five
months, each U
in ch wide.
Colomns for aeven months,
each 11 inch wide. In
cluding those for Febru
ary and March.
This form shows only the upper quarter of the pages.
JRemarka.
o
fci)
H
A to
05 Q i](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-235-320.jpg)
![F orm 17.
[ See Art. 304.]
(To be yrintcd on foolscap loi.gways.)
i izS
o
Major btod _
ii inor head__
Sub-]o*d____
Primary unit of appropriation.
Voted.
Date of No. of 5^Vof Name of Drawing Date of journey. jObject of journej
pnymeiit- voncher. ;i]_ Offii.er.
Amount o£
J?ill.
Rs. a.
for tbe y>ar 19 -19
Admission.
Date.
1
m i
Initials.
Upm»'.k'
to
t*
05
.WxV.c«A« tvo.oV N
O
X
U
V
X
C
^
.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-236-320.jpg)
![District___
228
No. 18] FOUMS.
Form
[See
(To be print«i
Contingent Audit Register of
A p p v op ria tioB
April. 1
May. June.
No.
of vou
cher.
Amount.
1 No.
of vou-
Icher. ,
Amount.
No.
'of von-
1cher.
Amount.
1 1
liemurks. ,
1
October.
No.
of von-
ohor.
Amount.
Novemtier. December.
No.
of vou
cher. ^
Amount.
No.
o f von-
’ chor.
I
Amount.
Total paid cncl>
month.
Add adjust'
ments.
Amount
t«d on conntcf" i
signed bill.
Amount rotreO'
ched. 1
Progressive tot*
of amouu*^
paid.
Remiirli?.
Total paid
month. >,
Add adjfl’
men! 8. ,1,
Amount ad^’ .
ted on
signed bill- .
Amount rotf®
clied.
Prosrressive
of
paid.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-238-320.jpg)
![POESES,
2 2 9
[No. 18
1 8.
Art. 312.]
On open foolscap.)
Major head-^
Minor head-
Snb-head—
R
reference to orders.
-for 19 -19 Primary unit of appropriation-
Voted.
Non-voted.
July.
No.
of Tou
cher.
Amount.
August. September.
No.
of vou
cher.
Amount,
, No. Eemarks.
of vou- Amount.
1 oher.
1
1
1
1
1
•
.January. Fetruary.
No.
of vou
cher.
Am ount.
No.
of von
oher.
Amount.
Total paid eoch
m onth.
A d d adjustm ents.
Am ount adm itted
on couiiter-
eigned bUl.
Amount retrench
ed.
P rosressive totftl
o f am ounts
paid.
March.
No.
of VO
U
'
ohor.
Kemnrks.
Amount.
I
; Total p aid L-neh
m onth.
A d i adjustm ent*.
Am ount adm itted
on counter
sign ed bill.
Am ount retrench
ed.
Progressive tot»l
o f am ounts
pjiid.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-239-320.jpg)
![230
No. 191 lO R lIS .
Form 19.
[See Art. 316.]
Major bcatl-
Miiior head
Sub-hefld
Primary unit of Bppropriation-
(To be printed on open foolscap.) Voted.
— ^
--------------- Non-vijted.
R eg ister o f sp ecia l ch a rg es o f th e ----------- f o r th e yenr 19 .
Orders Kinotionlug E ip en d ltn re. Note of A u d it.
'5 5 I K o. ■
S i
<
Sab6tauce
of order.
Am ount of
eanctiou.
K s. a.
No. of
voaclier.
Date :
of
Paj- ,
m eat. I
Am ount.
- E p.
H cm arte.
Eeference
to objec
tion, etc.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-240-320.jpg)
![[See Art. 331 (aV]
(To be printed on open foolscap, 8 lines to page.)
F orm 20.
Heais-ter of Pension Payment Orders issued for pensions chargeable to
Xo. of
P. P. 0.
Pariicnlara of orders i
of saDctionispr !
authority (including ]
register No. on ■
record file). I
Date of P.
1
‘. 0 . and
initials of
G. O.
Nomp.
Designation of f ast Em
ployment and OfF.ce
and amount of Last Pay.
(To te filled in in the
case of 6«pernnnu')(iou
pensions only.)
*Montl)ly
Amount.
P-
Wliero payaUe. Remarks.
I.e., date of issue of
dnplic&te with initials
of oiEccr signing, or
cai.cellation of order
(date and cause).
o
g
7)
o
to
0 5
O I-'
*X oiF .- 1( the jeii'ioi; is ilotjit; bli' to iovi ml (’ovcinmei If, n ciify in tl'if i clvmij lie an oiu t lu lit able to tacli Go> einmcn' sejaroisly.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-241-320.jpg)
![231
No. 23] UORMS.
F orm 23.
[See Art. 340.]
Audit Resrister of Presideucy Pensions. {L eft hand page.)
Xo. of
P. P. O.
1••
+
=
>
Is 3
r g "
' l l :
‘o'S F
I M
c
0
o
S
es
>>
I I
1 'g
a s
C
3 g
" a
E
M
fcc
£.E _
u ^ M
o
*0
■e
fi
_
b
O
*o
H
' rt.
Personal
m arks
of
pensioner.
Eemarks.
Central
Provincial
{Hig/it hand page.)
iMajor head
.Minor head
Voted
Non-voted
D a te o f P a y m e n t o f Pension fo r the month o f
Y ear.
A pril.
, , 1 Columns fo r intermediate
months.
January.^ February
1
M atch.
1U21.22
I
1
'
1
1923-24
1
11)21-25
1 I
1925-20
192fi-27
1](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-244-320.jpg)
![ibrm 24.
[See Art. 341.1
[t'all.size; to bo prepared o;i ordinary foolscap.]
G ratuity Register.
•iltujor Head-
Minor Head
Central
Pronnciul
Voted___
Non-V^i).
Orders o£ , p, .
ScrI.ilXo. Sivncijmiing Nnmo o£ vayeo.
authority. . fo ym tn t.
, ____ _ i Incidence
Amonut.
Tnitlak
of a. 0.
Rs. P-
t 1
Payment.
Date.
Vouchor
No»
Initials
of Q. O.
Rkmabks.
c
of f’-^’“ «>
’oau,ut;oning autiority. In tl.o remarks colun.n tl.e f„ct of .o-paymont
r«-|
10
to 02
Cl](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-245-320.jpg)
![286
No. 24-A] FO
R
M
S.
Form 24-A.
[See Art. 342, Rule 2.]
N o------------------- dated .
F r o m
TH E ACCO UNTANT-G ENERAL,
To
T H E TR EA SU R Y OFFICER,
SiK,
I Lave the honour to forward Pension Payment Order No,
in favour of and to request
that the total payments made on Anticipatory Payment Order No,
from (date) at the rate of Rs.
may be adjusted from the first payment of the final pension. A separate bill
hould be prepai-ed for the first payment of the final Pension Payment Order
and the bill together with both halves of the Anticipatory Payment Order
should be forwarded to this office in a registered cover in advance of the
trensury schedules.
I have the honour to be,
S i r ,
Your most ol)€ilient servant^
{Siy»ature)](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-246-320.jpg)
![Fonws. L
F orm 25.
LSee Art. 345.]
Last Pay certificate of pension transferred to London for Payment.
No.
237
1, Name of the Pensioner.
2. Post beld by him prior to retirement.
:3. Date of birth (if available).
4. Rate of pension.
5. Date up to which paid in India.
6. Date from which payment is to be made in England.
7. Type of pension.
8. Conditions of gi-ant.
9. Date of commencement of pension.
10. Date of sanction.
11. How charged in India. , „ , ■
12. How chargeable in thy UnitedKingdom. [Art. 190 (1) am (-)
and (c) and 190A. I (<■
), Audit Code.]
1 3. A m oun t com m uted b y the pensioner.
14 Amount commuted by'em ploying Government [Art. 190fo) A
Code.]
15. Date of leaving India. ,i ^
16. Total period of Military service (inyears, months and days).
17. Date of commencement and end of each peru.d of mi i<ary seivice.
18. G o ^ ^ e n t. »nd., .-l.i.h .ewice l»en n, o,,lo. .t
em ploym ent.
D eductions to be miide, if aiiy.
t»efore penMon can Im
? issuftd.
Iiulra
Designation,
Pate](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-247-320.jpg)
![•238
N o , 2 6 ] PORMS.
F ono
[Se«
CoMrARATIVE STATEMENT OF
Comparison of the actual rates of Alortality of pensioners
A r m y
AGE.
u ti) 5
6 to 10
11 to 13
Ifi to 20
21 to 25
2ti to 30
:u lo 35
36 ro 40
41 to 45
46 to 50
51 to 55
m to CO
01 to 65
to 70
71 to 75
7t) to 80
81 to 85
8t) to !)0
m to 95
to 100
101 to 105
.106 to 110
H i to 115
IKS to 120
121 and above.
I’otnl ,
1.
PENP:02fB NOT EXOE*DIK© H 10.
Anmber
exposed to
TiRk, namely,
holf the snm
of the
numbers on
the roll
at the
bCfcinning
and at the
end of the
year as
shown in
lines 4 «i d 9
of iheaiinnal
(mortality)
Ketarn.
•S
■
B
’
’3
I
S
o
K
Number
exposed to
risk, namely.
half the sam
a 1 Djffcrcnen of the
^ { between numbers on
I expected the roll
^ and at the
tn actual beginning
^ mortality .and at the
end of the
1
year a'l
^ tninvn. shown in
1
Si lines 4 and 9
O of tl>e animal
C
m *
X (mortality)
« 1 Retnm.
rr ■
Pensions bxobedino ft 10 a>
t>
NOT EXCBEDING- R 50*
I Diffe-
, renco
Ww-e«i
and
actaal
mortii'
: lity
I p
lit
^
' o r
P4
<1) The nnm berto be ontcred in tKc column fs the number of reported deafhs nine H o f annual rmortali^^/
/Hac S
Rate of I
<-0 k f t . M ortality : A ge.
0 to 8 .
p er cen t.
4-4 26 to 30
n tn 10 iil to 35
U t« lr> . 36 to 40
ID »» 30 . •
({ 41 to ■
i5
:!l tr> ‘JX . 40 to ftO
(Uac J
Kate of
3Ioria]iiy
percent.
1
Vo
:*«
:‘/4](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-248-320.jpg)
![FORMS.
239
[No. 26
S o . 86.
Art. 346.'j
M o r t a l i t y o f P e n s i o k e r s .
jnro]x;an (including Anglo-Indian)
Indian
l*eusioners.
with the iM-obable rates calculated for Iiidia,r.
I II .
P e x s io s s e x c e b d ik q - R 50,
Kumbcr
exp o sal to
H'ili, nnm ely,
Oiill: th e sum
o f the
Bum bers on
th e ro ll
a t th e
tigitiuing
arid a t the
end o f the
y e a r ns
hhown in
‘•lies 4 and 9
the annual
(m ortality)
.__K ctu rn .
I
s
iS
Differencp tetweeu
expected and
actual
m ortality
flus
or
minus.
T o t a l o f t h e t h u l b g e a d e s o p
PE>'BIO>*S.
N um ber |
exposed to
risk, nam ely,
h a lf the sum
o f the
num bers on
th e ro ll
a t the
begin nin g
and a t the
end o f the
y ea r as
shown in
linos 4 and 9
o f th e annual
(m ortality)
Ketui-1
5
.
c:
.=
2
S
3
Difference bet
ween expected
and actual
mortality
l)lv.s
or
minus.
A ge.
Form 42, C. A . 0.. V o l. I I ] , f l m the nom ber of Upses (line 18 ol Form *S) min», the nam be, ot rcmew»l«
»i>rtn42).
Kale ol
Jlort»Uty
2
1
ftO
S
t*
1
0
1a»vl O
T
«
r . . • . I'O
Cl to 5u
to 60
01 to 05 •
to 70 •
71 to 75 »
Kat« of
M ortality
per ceut.
4*2
6
8
10
13-S
Age.
7
1
5 to 90
H
I to 8ft
ss to 9i»
91 to 9'.
90 to 100](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-249-320.jpg)
![Form 27.
[See Art. 352.]
? o
1)0
P b o m i b s o e y N o t e s .
L ,st op I nt^ b t Va w e s t V ouched to
Vouchers for obarges on account o£ iiite re it on th e pe' cent. L o a n of
in the Province or
for the mouth of
o
F
>
e
cn
A.ccointaut GencraV.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-250-320.jpg)
![FORMS.
241
[No. 28
Form 28.
[See Art. 854.]
Statement of Interest Charges on Loans brought to Account by the Account
ant-General---------- -------in the month------------------19 .
Name of Loan.
IntercBt Interest
on w arrants on stock
Prom issory notes. | certificates.
Rs. Bs. a. p.
Bearer
Bond
coupons.
I I
— I
Total ChargeB
in
AcconntB.
E s. a. : p. Es.
I '](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-251-320.jpg)
![242
No. 29] FOKMS.
F o rm
[See-
(To be printed on
P ro o f S heet of P o s tin g s of
&
c
19
10
10
19
“
S.® .
I - I
" 1 1
sr* -
3 «
3
E eceipt as per R eccjpt E cgisters.
iotal
2 S](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-252-320.jpg)
![FORMS.
243
[ N o . 29
Art. 359.]
■Double Deiny.)
29.
Deposits.
year
oi
repoBit.
Kepaymcnlfi taken from receipt Kcgistera
or Clearance BegiFter.
f 1669-90
1 1S90-01
. 1'
3 ^ ,1891-92
'lSO'.’-93
Tot«l
' : 889-90
1890-31
5 -! 'l891-K
1SS2
-9T
T otal
. 1
o o
o
^ i
•
t
S
w
g
>
0
S
Q
t
<
»
€
a
o
>
o
a
o
o
>. —
1 1
o C
O o >
5 C ►
, 1
H
a
H
I
I I
I I I](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-253-320.jpg)
![246
No. 301 FORMS.
F o r m 3 0 .
[ See Art. 361. ]
(To lie pvititcd on Foolscap.)
N u m b e r B ook oi orders fo r R e fu n d of L apsed D eposits.
Serial
No.
Person to
pfhom refund
ie made.
Amount.
Vonoher No. and
dale of
p,ijn)ent.
Initials
of
Superintendent.
Ba. I a. p. ^
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![Ajmer .
Indore .■
Qaetta
Total
F orm 82.
[See Art. 379.]
(To be printed on Half Sheet, Imperial.)
Agreem ent Sheet of Local B ills for the m o n th of
Foiil on aoconnt of issacs in.
19
Tretmries
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drawn.
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![:No. 33 ]
5 5 0 !
f o r m s .
(Z e fi page.)
F on o
[See
(To be printed on
JJroadsheet of Local Bills
Dtstrtctn.
-Ajmer
•Indore
ear
of
issue.
19
10
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![FOKMS.
33.
Art. 381.]
®Pen Sheets, Imperial.)
fo r the vear 19 -19
Issues.
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251
[ N o. 33
Bemarks.
1](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-261-320.jpg)
![252
No. 38] POBMS.
F orm
B roadsheet o f L o c a l B ills
Dietrict*.
Ajmer
lndor«
T ear
of
IsBne.
19
19
19
19
19
19
19
19
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Be. a. p. Ra. ^a. p.
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a
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19
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![FORMS.
8 8 — contd.
for the year 19 - 19 . (liigkt page.)
2 5 3
[No. 33
Payments.
Rs. Es.
I I
I I
I I
. i
Bs. p. B b. p. Es. a.
I I
I
S
a
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B s.a.
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![V oim 36.
[See A rt 887.]
L is t op T’o r e i s n B i l i s dkaw n *
t d n « „ I W a r ie . in t by T r«»v ie,, in t ,toi„B the montb of
{L e ft page.) _____________________________________
19
(Right page.)
Total amount drawn
Date. Nmn'ber. Treasury. drnwn upon.
j j i! 1 0 L «i1 U llv w *
4 X»
•
'*
> •
=
' y .
Drawing . Treasury Amount ot each- drawing page will he the same as tnote Remarke
i> .. ji____ B ill* * ^ Pti >f <
7.
The colvnns on the right hand
Treasury. j on the Hghl of Form 51 C. A. C.
I Here insert mpply bills or rnnittaiu:e Iranaftr rereip/i,
t Here U8«Tt name oi proTinco,
C
O
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Jl
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![Form 36.
[See Art. 396.]
(Condensed form representing a dem y page.)
Remittance Cheok Ref^ister for the montli of July 19^1.
CASH KEIUTTASCES BETWEEN TREASUUIES,
Date o(
Esmiitancc.
Bemittiiig
Treasury.
Amount Dchitcil.
Previous
months.
Br oa ght orward from last month.
July
P!
2,00,000
60,000
1,60,000
4,00,000
Oarreut
month.
20,000
10,00,000
6,00,000
2,00,000
0,00,000
-1,00,000
2,00,000
3.00.000
3.00.000
6.00.000
7.60.000
3.60.000
60,20,000
Iiutiols of
Auditor.
Unad.roSteel
credits,
earried for-
ward.
Eeceiving
Treasury.
10,000
10,000
Dale of
Uredit.
Amount Credited.
Previous
months.
Brought forward from last mouth.
Jnne . 20,000
_ ^ e e d viith Detail Boolis.
61,30.000
Current
month.
3,00,000
60.000
1,60,000
10,00.000
8,T)0,000
0,00,000
•1,00,000
10,000
3.00.000
3.00.000
6.00.000
7.60.000
3.60.000
49.10,000
luitials of
Auditor.
Unadjusted
debits
carried for.
ward.
2,00,000
3,00,000
6,00,000
Agreed with Detail Boots.
67,30,000
§
ta
at
o
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![[See Art. 417.]
(Kull size to be printed on foolscip.)
Form 37.
Begister of Permanent Advances in the
Serial
Nniabcr. Ssuctioning order. Offioo for which sanctioned.
Date of
drawing.
Total on 1.4-31.
Total on 3V.3-22.
19JL-23.
District.
Amonnl.
1922-23. 1923-31. 192i-35.
!zJ
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O
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![FO R M S.
259
CNo. 38
Fonn 88.
[See Art. 428.]
Register of Government Servants lent or transferred to Foreign Service.
No. Name
Date of Birth
I- To whom lent. . . . '
Official designation f . .
Head of nccount to which pay was
debitable before transfer
Voted
(Non-Toted)'
Monthly rate of sanctioned pay in
Poreign Service under Fundamental
Rnles.
•No. and dafe of order with the nnme
of the GovernmeutJ sanctioning
^ transfer.
of monthly contribution under
Fundamental Eules for—
(a) Leave-salnry and pension
(i) Pension only
"Tien lent . . . . .
W'here to be recovered
'• Whether creditable to Central or
provincial.
___ Notes.— Leave.
^'o- and date of order. Kind of leave.
Eolee under
which granted, F.R.
or C. S. B.
Period o f leave.
____ From To
-----------
Notes.— Penal Interest.
'Joe.
No. and I
date Amount
ofreier- recovered.
enco , corcrj.
i____
Amount,No, and
of
interest
.due.
date
of rofer-
enoe.
Amoant
reco
vered.
Date
of re
covery.
I
Amount No. and
of dAto of
Interest, refe> I
due. I ence
rcoo- I of re
vered. iCOvery.
Is, of tho post held flubsiantivoly before hfa transfer. In the oane of a I
^ J?SuM&h ^ Foreign Service distinctly not«d in the last Annual
Other Notes.
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![260
No. 39 ] F O R M S .
Form
[See
B roadsh eet o f C o n trib u tio n s tow ard s P en sion
Number
in
Regis
ter
Form
38.
Name of GoTCrnment
Serrant.
Ckmtribution dnc.
Broaght forward
Balance
due Irom
last year.
B
Monthly
rate.
B a.p.
Total
dae this
year.
a. P
19 .
April.
May.
a. p.
June.
B
July.
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![FO B M S.
261
[ No. 39
39.
Art. 429.]
a n d L e a v e -s a la r y fo r th e y e a r 19 -19
T eeastjuv.
Contribution Becovered.
August.
Septem
ber.
October.
a, p. B
I
Decem
ber.
19 .
Jannarj.
February.
& a. p.
March.
March
Final.
a. p,
i
Ealance
due at
Total. end of
year.
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![262
No. 39A. ] F O E M S .
Fonfl
[See
Broadsheet of special
NambeT
in I
Eegieter
of BpouUl
r«50TeriOB.
From whom
recoverable.
Broightfonrard
Treasnij
at whloh
reeOTercd.
Amount due. A mo out
X L
last^ear.
Total
due
thin
year.
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![FO R M S.
263
[ No. 39A
39 A.
Art. 435. ]
recoveries for 19.
recOTcred,
£
a
a 3
t5
T
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![Register and Bvoadslieet of
ISee Art. 414.J
Advances for
Form 39 B.
19 -]9
AnthoritJ
sanctioniug
theadvance.
Scri»l ■
No.
No.
Name and De
signation
ol Oflicer.
Amount
sanc
tioned.
Amoaut
and date
of instal
ment.
: No. and
Treasury |
date of Amount
of iPayment : paid.
Payment, iVomoher. , I ' !
IS
L
10 11 13 to 23 33
EccoveriCB in the month of
April I May.
n i
And so on.
II
Lii
24
3
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![form No. 39 0.
[See Article 414.]
li i . , » Houso IraiWiTig ^
f » ™tchins; . b e o f to, „£ in w 'tb e re o n for the y e „ 19
-19
Serial Name
Nn. aomoment
of
8«rrant. Balanceof
principal
due from
last year.
Total doe for this
year.*
Principal. flnterert.
Amount
recovered
in thirteen
moiiiliij
columns
for
April to
March
final.
Total I Interesfc
recoveries; due for
during the year,
the year.
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to ivalch tho
o
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![[See Art. 434.]
Form 40.
K )
0 5
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![FORM S.
267
[ No. 41
Form41.
[See Art. 435.]
Register of Special Recoveries.
N o .
1. From whom recoverable .
2. On what account
3 At what Treasnry
■
i. Annual or total amount .
Amount of ins^talm
ent • ^.
G
. Date of instalment .
Numher, date, and substince of Order
No.
From whomrecorerable . , . .
2. On wliat account . . . . .
5. At what Treasnry...................................
Annual or total Rmonnt . . . .
Amount of instalment . • • ,
*'• Date of in‘?tnlment . . • . .
Number, date, and snbstAncp of Order](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-277-320.jpg)
![lorm 42.
[See Art. 438.]
(To be printed on open foolscap.)
Siatein ' i t roilisktio IS from suhscribers uiicler the lu d ia n C ivil Service F a m ily P ension R e g u la tio n s d u r in g
the month of-------------------------------- 19 .
!zi ^
o ®
• GO
lO
Names of
Subscribers.
Total
Bachelor or
widower.
R a.
Married.
R a.
Son.
B
Daughter.
R n.
Marriage
Donations,
R
Interest.
On Dona
tions.
ft a.
On
Arrears.
B
Total.
R a.
Remarks.
Certified that the sum of R (in words) -
Station-----------------------
-has been duly credited in the accounts of this office for the month of- -19 .
A.ccountant General.
>
5^
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SJ
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![Form 44.
[See Art. 444.]
Statement of Loans g':
■ranted under the Rules of the late Military Funds to Military Officers in Civil employ during
the month of 19
Actual (late of
payment.
Name, Rauk and Corps of
subscriber.
No. and date of Warrant for
Payment.
No. Date.
Amonnt. Remarks.
Dated
The
Fonrarded to the Controller of Military Accounts, Presidency and Assam District, for information.
1 9 . Acconiatant General.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-280-320.jpg)
![Form 45.
[See Art. 444.]
Statement of Rei.'overie^ on aooonnt of Loans under the late Military Fundn to Military Offieei's in Civil employ efteeteil
during- tlie month of 19 .
Particulars of origiual loan.
UoatUa»tl >iar.
Dated
Th6
Amoanl.
Name, Rank and Corps of hubseribcr. Amount rccovcrcj. Rcinai'ks.
ITo..artcd ,0 tbe Ccmtrouer of M iUluv, Accounts. P«Bid.ney and Assam B istriet, for iofom ation .
Accountant General.
O
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cn](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-281-320.jpg)
![[See Arts. 446 and 447.]
(To be pTintcd on foolscap lengthways.)
Form 46. !z|
p
Od
- a
u>
Subscriberfl.
i? «
•S S ’
^ b<
5 Name.
& ' i
p. p o
o
a
o
"s§ ' Is
•
S
'-* I -
ti*-
uti
|a 1 “
W
ife. Son. D
aughter.
♦r d
S.2
i s
R a.'P.. fi ;a. p. E a. p.' ft
Total i 1
a. p ,.p . B a. p. a. p.
*C
p. ft a. p.
Paymonts
Unmarried' on account
subscri?- , of insu-
tlon, ranee or
paj^sage
money.
Interest
on
passage
money
premia.
ft a. ft a. p.
Total.
a. p,
Remarks.
m
+For nte in tlie Fand Section of the office of Controller of Military iccounts, Prcsidcnoy and Assam District.
Certified that the sum of Rupees (in words)
baa heen credited in the accounts of this o(Bce for lf> .
W
i.,'*
.»
y
>
u
V
^
stcT
O
e
^
a
i loi o'ciu
ccn
w
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a
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-^S
bT
-iiccVam
ii Vamlmwc
i5v
V
icoV
h«T<
sitc
e
B
.
Accountant General.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-282-320.jpg)
![i ’orm 47.
[See Art. 449.]
List of Subscriptions to the Bengal and Jladvas Service Family Pensiou Fund realised in the Treasuries in the
month of 19
Xarae
of Treasury or
Department.
Name
of
Subscriber.
Period
of
Pay Bill.
Amount
of
Subsoription.
Amount credited by other Departments
(A dd .
Traubfer entries . <
(. Deduct
Grand Total
Rs.
For use in the ofiSce of the Accoantant
General, Central Revenues.
I.edger
folio Ko.
P -______
I certify that the above total, viz., ft
my Exchange Account with Central Revenues for the month of
Cash . . . . .
Transfers . . . .
Willow’s
branch.
Son’s
branch,
Daughter's
branch.
Remarks.
Total
No.
as detailed below, has been duly credited in
19 .
R a. p .
Forwarded to the Accountant General, Central Revenuc.s
Dated 19 .
Accountant General.
o
§
05
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![Form 48.
[See Art. 453.]
Sabscri„tio»s to Postal r,.»r,«.ce ™d I,ife Ann„it,y P.m.l m U‘« 1 l.y <le.l«cti.n from p .y bill* of Gover,ment
List of Subscripfclou
Servants employed in the t during- the month of 19
Ko. of
Poliry or
Contract.
Name of Insured or
Snhscribcr.
Amount realized by deduction.
Period
of
Pav bill.
^ „ Amount of Subscrii)-
Amount of purchase
prenuun,. ^^ney.
Fine or Medical
Fco.
Kcmarlta.
?
00
I certify that the sum of H { )
chiiuge Accounts with the Post Office for the month of ^ 19
Station.
Dated 19
I iioA'p j^ivo tlio 1
1
'j.L
riOo5 tlie Uep vvtment or Ptoviiico.
has been credited in my Ex-
Desic'nation of Audit Officer.
t j
o
w
b ;
C
Q](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-284-320.jpg)
![Form 49.
[ Sse Art. 456, Annex. A, Rule E. ]
(T o be printed on fn ll sheet, Im perial.)
Broadsheet; of the Forest Officers’ Provident Fund for ihe year
So.
Al
'-
count.
Ledger
Kolfo.
Balanoo at
oomraoncc-
mcnt of
year.
Receipts in the
month ot
Twelve money
colnmnBfor tho twelve
months and two
moneyeolnmn^
for March Pinal
and MarchSupple
mentary.
Intere.st for
the year.
Total of
receipts
and opening
balance.
io
ToUl as per Rroadshoet.,
Total as por Detail Book.
Initjalf) of Superintendent. Book.
D
iffference.
Initials of Q. 0.
Wlthdrawalfl In the
month of
Twelve money
columns for the twolvo
mouths and two
money columns
for March Final
and March Supple
mentary.
Closing
balance.
Total of
withdrawals
and closing
balance.
Remarks.
3
03
!zS
P M
^ 1
O i
t o](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-285-320.jpg)
![lloulh.
Openiug
Bilanoe.
April
Maj
June
Jttly .
AuETtlst .
September
October .
Novembor
December
January .
Fehrnary.
M arch .
Form 50.
[See Art. 456, Annex A, Rule F. ]
(To be printetl on Boysil hand-mado.)
Noi-B.-Thero is space siiflicient on each page for three years’ acconnts.
Ledger Account of the Forest OITieers^ I'roviclent Fund__________
Name.
Official DesignaUoit.
Deposits. Dato.
Refnni ol
withdrawals.
Amount.
Balance from 19 .
Total DcpositB, Withdrawals sud Interest
Total Interest added to Principal
Total, including Balance
Total each
month.
WlthdrawalB.
Principal of each
month tor calealation
of interest.
Total Withdrawals
Closing Balance
Interest on prin
cipal of each
month.
Bemarks.
W
o
o
o
E
d
a](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-286-320.jpg)
![FO R M S.
277
[ No. 51
Form 51.
[ See Art. 456, Annex A, Rule H.]
(To te printed on foolscap paper.)
F o r b st O f f ic e r s '’ P k o v id e o t F u n d .
Deposit Account for the year ending 31st March 19
Number. Name. Official Designation.
Month.
Date
of
deposit.
Deposit. Withdrawal.
Monthlv balnnee
on which intere.st
is calcnlated.
Balance from 19
April 19
M ay
June
July
August
September
October
I^’^ o v e m b e r
December
January 19
February
March
Total
Interest.
Balance from last yeiir, inclufl-
ing interest
Deposit as above .
Interest for 19
T otai
T)e/hiet—
Withdrawals as above
Balance on -31sl March ll>
Forwarded to tl'e depositor as
directed in paragrapli xii of the
Rules of the Fund.
The 19
Accountant General.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-287-320.jpg)
![2 7 8
T J o . 5 1 A ..] F O K M S .
Form 51A.
[ See Article 462.]
District Classified Abstract.
Not, printed.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-288-320.jpg)
![F O B M S . [ Nos. 52 and 52A.
279
Fonn 52.
[ See Article 481.]
(To be pi'inlcd on foolscap.)
Register of Cheques drawu. Pre-audit Department.
X o . o f C h equ e. Amoant.
Rs.
Form 62A.
[ See Article 481.]
Register of Cheques delivered. Pre-audit Department.
Ko. of
cheque.
T o w h om V o u ch e r
paid. N o.
T ok en
X o .
PescviptioTi o f
ch a rg e.
Anionnt.
Us.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-289-320.jpg)
![:280
H o. 53] F O R M S .
Form 53.
[ See Article 482.]
(To be printed on fool-cap.)
Cash Paj'^ment Register of the Pre-audit Department.
Dnte. Voucher No. Token No. | To whom paid.
Description of
ohargre.
Amonnt.
'H s .](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-290-320.jpg)
![F O R M S .
2S1
[N o. 54
Form 54.
[See Art. 490.]
Accountant Generars Check Register of outstanding pre-audit cheques
for the week ending
Date.
Amount of pre-audit
cheques delivered.
Rs.
Amount of cheque!
paid.
Eb
.
Total
(.'bcqnes ontstandine at end of previoua week.
Add—Amount of pre-audit cheques delivered. (Total column 2.)
Total
Deduct—Amount of cheques paid. (Total column 3.)
Balance of cheques outstanding on
Checked with the' list of outstanding chcques (Article 48‘j) for the week ending
Accountant General.
N o t e .— Cnlnmn ii of the Form should be tilled up from the daily slips mentioned in Article
^87 and column 3 from the Fank’s daily fchednlo (Article 488). The Accountant General should
’ <
^
6that the figures are posted in the register exactly in the manner indicated.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-291-320.jpg)
![Fofm 55.
[See Art. 491.]
(To be printed on foolscap taken lengthways.)
List of payments by the Pre-audit Department oil 19 . N o. of Vouchers.
? 00
CJT ‘ >0
C
JT
I
Ui](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-292-320.jpg)
![FO R M S.
283
[ N o . 56:
Form 56.
[See Art. 492.]
(To te printed on the paper nsed for Classified Atstracta.)
Classified Abstract of Pre-audit Payments.
^ajor. Minor
and
Detailed
Heads
o£ Service,
of
Vr.
Money Columns for diffei-cnt dates.
1st.
Amount.
2nd.
Xo.
of , Amount.
Yr. '
B
3rd.
No.
of
Vr.
Amount.
M «•
I I
a o
Monthly
Total.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-293-320.jpg)
![[See Art. 493.]
(To be printed on open royal.)
Form 69.
O l
t o
00
rfi-
Register of Deductions from Bills paid by the Pre-audit Depax-tmciit during the m onth of
19
D»tc.
No.
of
Voucher.
Name of Subscriber
or of
Person retrenched.
Period of
Subscription
or Allowance.
Nature
of
Allowance.
Money columns.
As many columns as may be
nccossary should be opened
for the funds named in Chap
ter 20. Columns should also
be provided for deductions
creditable to Advances Re
coverable and for any other
deductions. Income Tai de
ductions will be recorded in a
separate schedule.
Total
Deductions from
each Voucher.
Daily
Total of
Deductions.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-294-320.jpg)
![FORM
S.
:;8 5
CNo. 58
Form58.
[ See Art. 494. ]
(To be printed on open royal.)
-Daily Abstract of Major Head Totals of Pre-audit Payments for the month
of 19 .
Major Hcadt.
• I .-C r S T O M S . •
■
2.— T a x es on In com e
S a l t
4.— O n uM
S .— L A S B liB V E N r*
4 KD s o Olf.
Sixteen Money columns.
O ne colu m n w ill b e assigned to th e
transaction s o f each d a y : in th e
a b stra ct fo r th e secon d h a lf o f the
m on th , th e first co la m n sh ou ld be
used f o r th e fig n res sh ow n in th e
total colu m n o f th e first h a lf o f the
m jn th .
D a ily tota l
T otiil dedu ction s o f th e d ay (F o rm
.
“jT and In com c T a i schedule)
N
ettotal of th
eday(Form55)
R
Total.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-295-320.jpg)
![[ See Art. 506. ]
Form 59. ^ t o
P QD
(O
(R E C E IPT S.) Classified Abstract of Simall Coin Dep6ts in for the month of 19 .
Name of Depot.
Small Coin
Dep6t
[Bemittances.
Total Eeceipts.
Small surer Bal!mi:o decreased .
Xiokcl Balsnoc deereasod . . . .
Bronze and Copper Balance decreased . ,
firand total .
U in t
Bemlttances,
(o)
Foreign
Bcmfttances.
S
.
Acoonnt
Ijetween
(i).
I
a. p. p.! K a. p.
Total
Boceipts.
I I
R a.'p,
( a ) For Bombaj and Central BeTennes aceountaonly.
(1
)1 This column 1
bintended to exhibit the debits and credits on tcconnt ot deflciencieBin remittancsaitosa andto SmoaiCoin Dopotain another-pioTince.
§
W
S
m](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-296-320.jpg)
![Statement of Disbursers^ Accounts
Form 60.
[Sse Arts. 507 and 678.]
for the month of 19
Office or District.
Te names of all 'ac-
courUinff Treasuries
should here ie
printed in IT
ie order
foUoivei in the Cash
Balance Seport
and other detailed
rffurns.
Departmentil Accounts
in Detail.
Local liemittances in
IVansit.
Total
Exchange Account
Abstract.
Transfers
ORAND TOTAL
Opening
Balance.
K a. p.
0 0 O
'
0: 0
0, 0
Keceipts i
during the j Total,
month, I
R a. p.
I ,
Disbursements
during
the mouth.
a. p
Closing
Balance.
f i a. p.
0: 0
0 I O
j 0:
I I
Total. Initials of
Auditor.
R em arks,
? Q
T
)
O i
o
o
w
S
m](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-298-320.jpg)
![289
FOBM
S. CNo. 61
Notts to be jirinted on the ]iy-leaf of Part I 0 / Form 61.
1. Column 2.—“ Serial number.” —Entries under each detailed head of account
should bo numbered in a separate series. A numt)er should be assigned to a work,
■T
id an entry should be made in respect of it, as soon as any sanction or order ot appro
priation relating to it is received, or expenditure on it appears m the divisional accounts.
2. Columns 3 and 4.—“ Sanctioned detailed estimate” .—(aj Technical sanctions to
"''Oiking detailed estimates should be entered in these columns. Ihe entrj o
amount of a supplementary estimate should be pp.'ceded by the letter b in red 1 ,
and underneath the amount should be drawn a line and below it should be noted the
total amount of the sanctioned estimates. The amount of a levisca
'"stimato should be preceded by the letter . > ,7 1
“Iso be in red ink. Orders passing excesses over technical sanctions should alM be noted
'<
1 lliese cohimns and the vntry of the amount, preceded by the Jotter , snouia
^
'0 put within brackets, so as to distinguish it from entries relating to sanctioned
^'eliiiled estimates. c 1 i
{/
>
) In cases in whicli, in accordance witli any rule, the preparation of detailed esti-
Tiates for annual repairs to buildings has been dispensed with by competent authority.
‘*>
e entries in these columns will bo in resp'ct of the standard lump suni limits ot
tost prescribed from time to time. Similarly, if the preparation ot a detailed estimaW
for a petty purchase or manufacture of Tools and Plant, or for tlie manufactiir? or
'■'Jliection of stores, is unnecessary under any rule, the am ount of the charge authori. e
competent authority sliould be treated as the amount ot tlie technical sanction
(r) I f a snbstantiai portion o f a w ork lias been abandoned, the estim ated cost o f
'lie Abandonuil p ortion should bo deducted from the estim ated cost o f the w hole w ork,
as t<
> arriVi* at tlio not nnorAtive amount of the estimate. , , r *
•
3. Columns 5 and ff.—“ Appropriation.”—These cohimns are intended
'^'diTs o f appropriation and re.appioprialm n. In cases in w hich fu n ds are allow ed tor
w ork, individuall.v. th e ord er w ill be noted against the worK co n cern ed ; in
oMip,. case-^ it w ill be n;.le<l in a suitable place assigned to ti.e total o f the g iou p or
''■orka m akini; up the unit fo r wliicli lum p sun. appropriation is V
’’ f iion-G overnm ent w orks and isolated w orks executed on neha.f o f other d n is io n ,
■'"d denartm ents, the entries in these column.? will 1>? in re.spect o f tne grw s am ount ot
de^Misil received, or, if there is no rt-posit, o f any .im it prescnlied fo r ex-
(’ ■'iiditure to be incurred durin g the .year; see also note 5 (n) and A rticle
4. A '. - “ PermissM,le lim it o f e.xpenditiire to "f,
"'U ,n ,n . like colum ns 4 and 5, should n ot be u.^ed in respect o f works t o which
"0 individual appropriation is required b y rule. N or .should it be tis-d in t^e ca .e o f
"■^>rks started during' the year, as the appropriation (if any) shown ui co nnm
'''II he limit for the propcrGssive expenditure to the ond of the ye^r.
а. colvmn M - “ Full name of work.”-(o ) In the case "f
■*l''e to percentage recoveries on accou nt o f establishm ent, tools and plant,
'■-.■U .sliould be broken up into tw o p a r .s -o n e .e la fin g to the
'"•ope,. „nd the other to the percentages thereon—and all 5 tl nin Ji-anh
/“'•iation and expenditnre should also appear in two part^ Rule 2
(/,) of the Public Works Account €odel, though only one serial number will le
'^T''T^n*^lle’ras'e'o^works of m.annfacinr.", the “outturn” should al.^o be recorded, the
"''fries being made in a .separate lino below those relating to the ‘>P
®
''“f*on •
б. C olum ns 11 to 5 / . - “ E x p en d itu re.” - E n t r i e s should be m ade in these .colum ns
'!1ly Whon there is any transaction during a m onth, and whenever
♦lie expen diture o f the m onth should be entered in black ink. “ '1'^^ ^
''"•ubl W noted, w blue or gi-'en ink. the expenditure to dnte. Th.-
['"'^(ixod b v a red ink minv< sign when they represent mtnv^' expenditure. W ^en
px eiuli‘ ure on » w ork is incurred fo r the first iim e. the progressive expend'
l''w . ” erd not be entered ^Vhen it is entered for the last tim e. i.r.. when the work
r,M,nTted a* “ c o r p le t e d .” a line Mbonid b e draw n tbrougb the space for the rem.nn
nionl.''s o f the year, and the w ord “ com p leted ” noted again.st it in the colum n Ftir
, 7,'^rnlumn — “ Pn’ m arks.” In this colum n .should be noted any rem arks or orders
w hich no coluini' is specificallv provid ed . P.O.. note o f closin e the arcniint o f, '
. “'■e i;,,te 6 above), financial sanctions and adm inistrative approval when
'■ :.u notes o f ver-.floation an.l trausini.siou o f roinnletion rep ort., notes - f o ''l - '«
to « .e clearance o f expenditure on “ L and, K ilns, e tc,” v,dr parneiaph (6,
'' thtv p.il.!:.-' W o lk - . i.on n t C o d e l, etc.. etc,](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-299-320.jpg)
![2 0 0
.Ho. 61 ] FO R M S .
M ajor Head
Form
[S
ee
Works Audit
Pabt I — Sanctio'S
Minor
Sanctioned de
ta iled CBtim tte.
Appropriation.
tQ bo
« «
I I
S'S
U
eS^
1 I
s
5^
C<
s
o .
^ o
r
a
■
<
1
R ». p. B a. p
•
O
a a
O C
S
d 6
) a o +
C
C CD
.2 P ‘
i l l o
9
Full name of
work (q
r {?iven
in the estimate)
10
R a. p. R a. p.
u
a ». p B »,.P!
f*
■.1
•To the Be»re«t rap«.
ii-
#](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-300-320.jpg)
![61.
Art. 552.]
Register.
SION.
TO WOEKS.
FO
R
M
S.-
2 9 1
[No. 61
Detailed Head
•
-I
14 15
Expenditure.
•a. p. H a. p.
B
I S
S
17
R a. p.
18
B a. p.
S
S
V
p
19 S
O 31
B a. p. B a. p.
22
S g I f
34
R a. p. R a. p. B a. p.
o
£
a 3
1
I
1
cs
25 26
a. p.
V ^](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-301-320.jpg)
![Form 61—contd.
Pabt III.—Sanctions to CoNTEAcrs,
Reference
to
sanction.
Nftme ot‘ work
or
Account.
Xamo of
contractor.
Stipulated
date of
comple
tion
of
contract.
* Substance of
sanction.
(Quaniilic.',
Kate?, other
nrcessary
conditions, etc.)
I No. of
; form of
jagreement
: (if an
! ordinary
' form is
I used).
I
I
I
Reference to payment
voucl'OJs.
April. M ay. June.
10
and
60
on.
11
Remarks.
12
I
560), then tbe latter shonld be 18stcd^'n^''guml fk^wlikOi srcnku l'''1i coiiducied ngainsl tie original orders {vide Artlcln
iuthis colun.n merely tbe reference to tlie pages of tie file ''eaUd ns a]i ncoDipaniincnt to tLe Audit Register, anil it will suffice to quote
o
05 ZO
CO](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-303-320.jpg)
![FOBM
S.
297
[ N o . 63.
Fonn 63.
[See Art. 594.]
Register of Sanctions to Working Estimates for Project.
Head of ClasRification Pi’oject. Frovisiou Es.
Actual EsecsKor Saving. ; *3
c
BriftfparticnUra of
the working
o
J
"rt
a
T
o
3
fi-
■ MC
tc
! l l Ucmarks
ostimatep. <
k
>
o £ C n
i '"1
anjj.
c
3
a
>
a
g
S
*«
1
5 I I
CS ®
0 «
1 0
•
0
X
' 3 £-
;
S < e
i^ w 1 cS
1 2 3 4 5
i “
7 8 9 :o
ft I a](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-307-320.jpg)
![Form 64.
[ See Art. 619. ]
Suspense Accounts.
Deposits^_
r PurcbMes.
I Stock.
J Miacellaneoua P. W . Advftiioet.
y London Stores.
Takavi Works Advances.
Major head {in the case of suspense accounts)
Workshop suspense.
(z;
o
05
Difisiou.
Totil
Api-a 1
9
'i
May 19
a t
c
sc
:
® P q
R a .L
p. n
• _ u .
r
a.lp.j B ■
». p. H t. p. s. p,
I I
s i i
O j «
And 60 on for the
intermediate months
Jane to March,
Oto 38
ISnpplementarj
accoTiiit.
T
S9
B a.
‘S **
*0
•as
3 0
S S
W S
41
-Supplem entarj
account.
B a. p,
42
S
p
43
•
S"
I I
O S
44
a B. p
I
■o
i
+S<'.oroout. “ CredilB’* in the case of Miacellaneons ?. W. Advances, Stock, London Storca, and Takayi Wo
tVb Advances ; and D<*M
ts” in the case of Purchases and
DepositB
.
tScoreout “ Uebils‘* in lie ease ol MiaccUaneoua P. W. Artvimc-ea, Slock, London Stortu, und TaVavi W o t Isb AOvanoesand Credits ” inthecaatof PurchaaeB and I
i)fcyo^t8. '](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-308-320.jpg)
![f o r m 6 S ,
[See Arts. 642 and 643.]
Broadfiheet of Cemetery Endowment Receipts for the year 193 .
Xame of Cemetery and
cIh
s
s of lOpdowmeni.
Ordinary.
‘ 'emetcry at................
J> » •••.........................
Special,
(.'emetery at ........... .
'> .........................
Total..........................
Tofel as per Ledger......
Balance
bron^ht
forward
from I
r.revioU9 ■ April,
year.
® a. p. •S a. p.
Ueceipts daring the year.
i
May. June.
fi a, p. B a, p. ff «. p. B a. p.
and so on with two
additional columns
for I—Supplementary
Accounts and II—
Supplementary
Accounts.
8 to 16
Total
for the
ye:ir.
17
Total
to end of
year.
18
S a, p.
O
S
ce
05
Or 5Q](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-309-320.jpg)
![*Form 66.
fSee Arts 659 to 6G3.] Province.
Stafceuioiit sliowiiig the Fiua,ncial results of Irrigation, Navigation, Eiubaiikment and Drainage Works for, and up to
the end of, 19 -19 ;
Gonoral Fin meial Results to end of 1!) -I'J
Mileage
in
Operation.
o
c
'A a
I
Miles,
3
>a
A
c3
I
S
3
r 3
3
c5
'S
s
0
1
a
S
'o
c
9
a
•
J
5
3
o
c-l
10
'2
5
11
Finftiicial Results o£ tlic year 19 -19 .
I
§
u
O
J2
M
18
??
o
o
b«
3
14
%
cS
s
«
13 16
u
a
2
17
* f i
18 19
S A.C-
res.
*'n,o Avrule n
^o, vvnV„v^ ot vv.rA.m
K?<>T
m
s AvoviU m m
V
m
.
O ^
& c
S
«M 5
_ o
20
%
? I
05
05
ta
K
M](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-310-320.jpg)
![302
No. 6 7 ]
f o r m s .
Form
[See Art.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-312-320.jpg)
![FORM
S.
303
[ N o . 67
67.
687,]
^'^orkf5 Transfers.
Adjustment.
Sept. Oct. Nov.
10 11
£ S jo. p.
I I
12
S a.'p.
Dec.
13
a. p
S
Jan. Feb.
14 15
S a!p. S a-.ip
Mnrcli.
1.6
S . a. p.
Suppkmen-
tary
Accounts I.
17
P-
Supplo-
mcntory
Accounts
IT.
18
S
I](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-313-320.jpg)
![306
No. 70 ] FORMS.
Form 70.
[See Art. 709.]
POKKST DI'PAUTMKNT, BfcKCiAh.
S r .m m a r y o f R e v e n u e a n d E x p e n d i t u r e b y Fore.sf-, D i v i s i o n s f o r t h e y e a r l ! ) 2
of Account.
1
REVENUE.
I.—Timber and other produce rcmored from the
forests by GoTernmeut Apenoy—
(a) Timber
Firewood and charcoal
(c) Bamboos
(d) Sandal wood
(0 G
Direction. ; Division.
Grass and other minor produce
Total
II.—Timber and other produce removed from the
forests by conBumers or purchasers—
(o) Timber . . . .
(6) Firewood and charcoal
(/•
) Bamboos . . . .
(<i) Qrazinp and fodder prnsi? .
(ff) Other minor prodocc .
( / ) Other iiemp
(//) Commatulionfccfi
Total I
III.—Drift and waif wood and confiscated forest
produce.
Total III
IV.—Revemie from foreslB not managed by
Government—
(a) Duty on foreijrn timber and other
forest produce.
(o) Kevenne from shared and private
forentfl.
Total IV
V.-—
Miscelianeoug—
) Fiuen au
I Other Bonrces
(a) Fiuen aud forfeitnres .
ib) r
Total V
VI.—
D
eJnrt Refunds—
Gjiatcd Tutal Kkvinte
Division.
4
Divigion. j Tnl al.
r* I fi
H
Ji](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-316-320.jpg)
![308
No. 70 ] FOEMS.
Fona 70— contd.
Heads of Account. Direction. Division.
1
Division. Division. Total.
1 3 3 4 5 C *
R K R ' R
. B
VI.—uiTestock, storCB, toolB and plant—
n. PurchaRe of cattle . . . .
h
. Feed and keep ot cattle . .
f. Purchase of stores, tools and plant
Total A VI
VII.—Communications and buildings—
I •
'
a. RoadB and bridges . . . »
h
, R n ild in g s ..................................
Total A VII
1
1
1
i — -
VIll.—Organisation, impiovcment and extension
of forests-
, •—
1
1
1
1
h
. Cost of Settlements, compensation
for land and rights.
r. Surveys..........................................
d. 'Worklnff-planB
Sowing and plnnfiug
f. "Protection from fire
1
1
1
Total A VIII 1 1
IXM iH ceU ancoup—
u. L aw ch argcB . . .
6. firaiu comijeiination allowance .
c. Other charges . . . .
Total A IX
Toiol A
.—
Conservancy ami Works](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-318-320.jpg)
![No. 71 ]
Form 71-
Deleted.
3 1 0](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-320-320.jpg)
![3 1 1
FORM
S. [ N o . 7 2
Form 72.
[See Art. 730].
F o b e s t D e p a k t m e n t , B e k g a l , D a b j e e l i k g D i v i s i o n .
Progressive Summary of Revenue and Expenditure to the end of June 1921.
Hsabs Off Aoooukt
BivEiTira.
1.— Timber aud other Produce
removed from the Foreale
by Government Agency—
(a) Timber
(J) Firewood and charcoal .
(tf) Bamboos
id) Sandalwoo.l .
(tf) Grtfls and other minor
produce.
II.— Tim ber and other Produce
removed from the Foregts 1
by consumers or purchas- .
era— I
(a) Tioiber . . . I
(61 Firewood and obarcoal .
( r) Bnmboos
(u) Grazing and Foddon
grass.
(«) Other minor produce
1/1 Other items .
{g] Commutation fees.
III.— D rift and waif wood and
confiscated Forest pro
duce.
IV .— Bcvenue from ForestB not
managed by Government—
(o) Duty on foreign timber
and other Forest pro-
dnci».
{b'i Revenue from shared
and private forestB.
V .— MiBcellnueouf—
(а) Fines and forfeitures
(б) Other sources
n . —VcJuri Kefauds .
Total Revenue
Egtim ate
for
1931-22.
2
Kevcnnc to
end of May
1031.
3
I
Eeveuue
dnrlng June
lOUl.
4
a. p,
T otal Eevenue
to end of June
1921.
6
C a l c u t t a :
Tjne 1921.
Assistant Accountant General.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-321-320.jpg)
![312
No. 7 2 ] FORMS.
Form 72—contii.
Heaps op Accofht
SX
P
E
WD
IT
U
B
B
.
■Estimate
for
10 1-22.
2
A.—
C
on
a
^va
n
'y a
n
dW
ork
s.
I.—
.Ximb?*r and other produce
rcinovcfi from the "ForoRts
by Government Agencj—
(rt) Timber . . . .
(6) Firewood and charcoal .
(e) lUmboo^
(t?) Sandalwood . . -
(«) G
rR
K
B and other minor
prodoce.
II.—Timber and other Prodnoe 1
romovod from the Forents j
by consomere or pnreha- [
sere. 1
i n . “ Drift and waif timber and
confiscated Forest Produce.
IV._Revcn*^e from Fores^fl not'
managed by Government—
(a) Pntv on foreign timber
and othor foroBt produce,
(i) Revenae from shared
and orivato foreatB.
T .—Ken* of leased ForeMd and
pavments to Hharehold-
erp in Forest R managed
by GoTfmment.
V I.— Livestock, stores, tools and
plant— I
(rt) Ptirp'iaBe of eatlle J
(A) Feed and beep of cattlc j
fr) Pu*’eha‘^c of fltores, '
tools and plant.
Vll.—Commonications and IJuild-
ingfl—
(d
) Tload-and bridges,
(6
) 7
^ ildinfjs
(r) Other works .
OrKanifation, fmprove-
ment, and extension of
For«8
ts—
(tt) Demarcation . .
(e) CoR» of ScttloMients, |
compensation for land !
and rights.
ic
) .Snrveva
(rf) Working-plans
(c) Sowing and planting
(j) Protection from fire
(i/) Other works .
Carried over
Expenditore to
end of Jfay
1921.
3
IDxpandifnre
dnrinc: June
lOisi.
4
Total Expenditure
to end of Jane
1921.
.*
>
H ! a. I P-
i](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-322-320.jpg)
![[See Art. 735.]
Confidential Index Card of Governinent servants responsible for Financial Irregularities.
Name of Government Servant
Form 78. !z|
p
C
O
Year.
Financial Irregularities.
Name of nerious.irregula
rity committed---------
with brief particnlars.’
Reference to connected
papers to enable
the item to be
traced.
*State of/ii( counts discovered at
inspections by audit officers.
Orders or comments
of local Government
including discipli
nary action,
it any.
1
Yenv of
inspection.
Division or
Treasury
inspected.
*T1 is column will r«main blank except in t-h» case of heads o£ offices inspected.
Inspecting
Officer’s
remarte as
to state of
accounts. O
w
g
C
O](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-324-320.jpg)
![[ S«e Alts. 789 and 746 to 750. ]
Objection Statement.
Statemefit of ETpenditure xt,nder objection in the Accounts o f Division, fo r the month o f
P a r t — I . O b j e c t io n s h e g a i i d i n g E s t im a t e s a n d A p p u o p i u a t i o n s f o r W o r k s .
Fonn 74.
m
1 . s i .
Up to date Expenditure
under Objection.
To be QUod in in the
A 'ld it Office.
Item ,
No.
1
!
1
1
« 1
o 2 P-
." iw i
Nam e of work (with amount of sanctioned
estiinato to be shown in red ink.)
P
g i f
U
. o
! O-O
a 2
ill
a « !
o
A
P.
a .|
I ' -
S.2
s |
Explanation of
Dirifiional Officer,
Semarkfl by Superin
tending Engineer.
How disposed of
i
+ T otal np to date amount of expenditure held
under ybjeetlon on these grouade Indudine
1 pertaining to the works det-ailed in tliis
•Ks. i *Bb.
1
•Ba. •Es. j
1
Lifft, of works the progressive expenditore
on which hag not yet exceeded the lim its of
tho powers of the Diyisional Officer to r^nc-
tinn OP and CRiinmle or pagg as an excene as
iheoaBe m aj be, but ro^farding which no
V?I . OJ'ders of the
. Division^ Officer or higher authority has
1 retched the A udit Office.
1 1
1
!
!
!
; o th e r objfctwnB, i.«., objections which it is
definitely known cannot be removed without
fhe orders of the Saperintending Engineer
or higher authority.
1
i
1
i
! ]
5
2
5
o
0 5
M
Of](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-325-320.jpg)
![Form 76.
See Arts. 743 and TS? to ,
Objection Book and Adjustment Register.
(PuBMc W orks TaAXSiCTioxs.)
Class of Objection
Ba’iince brongbt ,
forward. ^ P "'' And so on.
Supplementary
Account. Ncfercnco to
the order,
accouiit, Youch'-r
(J
Tother
doriiments
justifying
the remov il
of objectio'i.
tHe'iittrka
(including
pirticulars
i,f coriespon-
deneo and
action tuken).
it<?m Nnme of Work
No, Particnhirs of Jtvm. year from
which
out-
i-tinding.
tAmoinit
-Amount. fAmount
under cleared.
objection.
mount
pillted !
under
objection. ^
Amount
c]e.*red.
1
» Ks. • Rs. # Ks. * I'S.
i
• Ka.
§
S
O
Q
• In nearost rupees.
t The am
ount pUi'edniK’crobjidion during tlieino-.illi or tl,eam.'.imtdc-ied during tlio month shonk! be noted in bl:iclc or bluo biaok ink
and tbc projfrefsive totals shonld be sliown in green ink, e.g., and so on.
i»CO SCO
4 Tbi? column should he tilled hi only in rrspoct of “ iMucellaiieous” ObjecUors.
!2{
o
•vl
cn
‘W
i—»
<1](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-327-320.jpg)
![[See Art. 769.]
(Condensed.)
Form 76.
a>
?
CO
I-*
0 0
Obi^ctioi' Statement sliowing the Eesiilt of Ihe Audit and Examination of the
Payments (and of the Cash Aceoiuit) of the Treasury for 19
List of
fiV.5.—This stntement mnst be relurred .uthiii a fortuiglit of its receipt, or the cause of any delay in doing so explained by docket.]
----------- ' — I ----------------------------- ’ I — ~ —-
Xo. of item.
Date of
receipt or
payment.
No. of
Voucher.
Nature of Receipt
or Payment.
Amount under
Ohjection.
Nature of Emr or
Objection.
Order of the
Aeccuntant Gereral
thereon.
Explanation or
Remarks of the
officer in charge
of the Treasury,
Ia
Notb.—Wien the space in the lart coltimr agaiiiEt any objection is found to be iDsnfficicnt, tl e Treabury Officermay fnrniih Lia txplAnfttioii on
fepar»t« memoranda.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-328-320.jpg)
![Form77.
[ See Art. 774.]
(F u ll size.)
319
FOHMS. [N o , 77
Hetrenehinent Slip.
Acconntant G eneral's Office.
D ated 19 '.
To
Please note that tlie Treasury Officer, >has been
Pay
instructed to recover from the next TraTelling bil] presented by----- --------- ^the
C ontingent M r.
amount named below in the manner indicated.
O
W
g
o
o
D raw in g ofBce—
T rea in ry o f p sym ent—
r N o .
Voucher ^
(.D ate.
Am ount to he recovered R»..
To be recovered in ...................
R
eason
.
Disallowed b y countersigning A uthority.
P a y overdrawn.
Travellin g allowance overdniw n.
For explanation, see reverse.
H e should im m ediately forw ard nny representation he m ay have to m ake, in order that, if it
is acceptcd, the rotrenchm ent order m ay be withdrnwn or modilied.
No.
Copy forwarded to the Treasury O fficer, , fo r inform ation and guidano*.
Assistant Aocountadt General.
X o T *.— In the copy sent to tho Transary OfHcor, the entry “ for axplanfttion see revert* ’
should t'D scored through, no snch explanation hpini: rpqiiii-ed b y the T rea su ry Officer.
NoTSD IKT H l OBJICTIOM B ooS .
Auditor.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-329-320.jpg)
![320
No. 78 ] FOBMS.
Form
[See Arts. 776. 787.
(C oudcii'Pd fo rm rcp resen tin t;
O bjection B ook (other than P ublic W orks Transactions) of
I
X
£
Nature of Item.
R a. p
Total of month's object iouB
Balance from past month
Total Kupaes
Dfrfwof—Amoant artjnstcd dnriug a«
separat c Adjnsl mtnt Bcgietcr.
A
d
flord
ed
u
ct—
H
otadjaBtmcnts 5n Maroh PinRl
Balaneo carried forward.
Amount kept •under
.S
u
sp
e
n
se
.
6
I I
K a. I
S
n
'
Item s a-l’usfod
but aw aitin g
final cl9aranco.
.ServifC
Pay
ment R
for
recovery.
K ajp
~
i r
11
« a. p.
I
1
0](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-330-320.jpg)
![FOBMS.
32]
[ N o . 78
78.
793 and 794.]
an open sheet o f medinm.)
for the month of 19
Nature of Objection.
Mode of adjustment.
Month in which
admitted if finiill;
passed.
Snbseguent
Beminders, etc.
U 1
*
Month.
IS
III
14
fi (a. p.
If disallowed, the
aeeonnt in whfeh
the item is credited
or the number of
the eoucher from
which it is
recovered.
I 1 1
S
<
16 le
B a.
Total of
colt.
6 to 10.
Heads.
Advances
I Recover-
I ftble—
Charces
A
d
to
B
tm
e
n
tB
Sospens^—
Eecelpts
C
h
a
r^
ca
Adiust menta—
Bcceipta
Charges
Classified Objection Differ-
Abatract. book. enoe.
Explana
tion of
Differeooe.
I certify that I Iiavc compared the
entries of addition and aefluction
auder Advances Recovorahlo and
Suspense Aeoounr i'* this Form
with tho'^einthc Classified Absivftct
for the month of
19 and that they agree after
the corrfcHons desijribed in Rule I,
Article 704, Audit Code. I also cer
tify fbat I haro examined the Ob.co-
tiftu Book and find it complete in all
respects.
Supcrintendont.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-331-320.jpg)
![[See Arts. 785 to 793.]
(Condensedform reprosenting a m
odiiim pnge.)
Form 79.
cc
o
CO
fci/
Adjustment Register (other than Public Works Transactions) of for the month of 19
Original. Amoont sdjaBted nndcr
Month
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No. of
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1
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c. By transfer entry No.
d
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e. Admitted on detailed bill.
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a
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A. Admitted on eiplanation in 0 b>
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Initials of
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![324
No. 81 ] FOEMS.
Form
[See
(Representing one open
Abstract of objections of
Month of Objeotion.
Balance of 1917-18
Balance
«
» of 1918-19
Balance
of 1919-20
Balance
of 192M 1
Balance
A prn 1921 .
Balance
May .
Balanoe
June • • •
Balance
Jnly • • •
BalAQoe
A ugust
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Septem ber .
Balance
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March Pinal , .
Balance
To
ta
i
Bolanco
Objected
to
Adjusted in
A pril, 1931.
A djnste
In
M ay. •
Adjusted
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June.
Adjusted
in
July,
Adjusted
lu
A
ugust.
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Septem ber.
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325
[ No. 81
81.
Art 796.]
sheet of demy.)
District for the year 1921-23.
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A
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3 2 G
No. 82] FOBS!s.
Form
[Se9
O bjection Statem ent show ing the result o f the A u d it and Exam ination
for
i s i XaUire I
lfr.coeipl or rajm eut.
“ s : ;
•
AMOUNT PLACED UNDER
Advances
Recover
able.
Sasponsc. | Awaiting clearance. |
payment
for
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R a
.
No. of Grand Tolul of month's ol^ec-
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.
Memorandum ’of objectionable
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Balance from past month
*
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recovery.
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![327
FORM
S. [No. 82
82
Art. 799.]
o f the L ist o f Paym ents (and of the Cash Account:) of the
19 .
(Alternative F o r m .)
T re a s u r e
Nature of Error pr
Objection.
Orders of the
Acooantant
General
thereon.
1
0
Explanation or
Bemarks of the
Officer In charge
of the TrcQBTiry
(see foot-note
Ihelow).
1
1
Mode of AdJoHtment (for use in Accountant
General’s Office).
Date of credit
or No. of
vonchet from
Tvhlch re
covered.
1
2
Month of
adjustment.
13
Amount.
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ot
‘haV,hVurr‘f™ bm
f t«>r.n fron, the Contingent
Audit EegUter Into this Form and th»t none h»B been omitted.
Superintendent.
to th«____ for early disposal anfl return within a fortnight of Its receipt.or the cauM
“ s i j c m -■ri
be sent on the third day, if nccessai?, to secure tliem.
19
19
Station
Datp
Date of receipt at Tveasnry
Betnrn to "O
Station
See N ote 2 below.
furnish his eipl»n«tlon In sep«i»te memoranda in order to keep this ronto clean and tidy, u It )« to t» prwarrad
S t ” at«h from hii offlce to check delays In TObarissJon.
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enoi'ai.
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![329
[See Art. 890.]
F o r m 8 4 ,
Eeport of Audit of the Accoiints of
of
Currency Office for'the month
19 .
Certified—
(1) that th e accounts have been
m ain tain ed in the forms p re
scribed in th e rnlesfor C u rre n c y
Accounts, and are closed and
balan ced for th e month and
signed;
(2) th a t th e d eb its an d c ie d its to
c irc u la tio n ’s account h n ye bct-n
proved a g a in s t th e corr^epond-
in£? d eb its an d c ie d its unr^.er th e
v a lu e a c c o u n ts ;
(9) th a t th e d ebits an d cre d its u n d er
ch est notB an d ch e st coin nc-
co iin ts h a v e been p roved b y th e
rep o rts received fro m th e
ch ests ;
(4,) that, th e o th er J o u rn s l en tries
(except in ti e casB o f tia n -fe rs
^ tw e e n i-tock, E x c h a n g e N o te
an d ca n celled N o te accoun ts
and betw een lie sc rv e an d E x
ch an ge coin and bu llio n nc-
co riits) are supp orted b y receipts
produced b y the Cui-renoy officer
or b y in voices obtain ed fio n i
th e A ci'o u n ta n t G enera], w h ich
receip ts an d in voices Iiave been
in itia lled :
D escrip tio n .
BalaKCE.
O p en in g. C lo sin g .
H om e N o te A cco u n t-
I-H o m e circle o n ly.
1. Stoclt
3. E x ch a n g e N o te .
3. C ircu la tio n
C a n ce lled N o te .
5. In vo iced N o te
6. C h est N o te
7. G overn m en t
8. T o ta l balan ce
9. ♦^rfcJ— Jfornis received
from R n g la n o .
9a. * N o te 6 o f d e n o m in a
tio n o f R e, 1 to R s. 10
received fvom o th er
circles.
:o . *V ritton
w in ran t.
o ff under
• F ie n r e s a g a in s t h ead in gs 9 and 9a are to be ontt red in th e ftrst bul.m ce and those
a g a in st h ead in gs 10, lO a and lo b in th e second.](https://image.slidesharecdn.com/u5cnuzrc1bcz2o35nji99dansjfojwaemcvqnx3d-230926070545-d3dc311f/85/Audit-Code-Volume-II-Appendices-and-Forms-First-Edition-Reprint-1929-339-320.jpg)
Audit Code Volume-II Appendices and Forms, First Edition (Reprint) 1929
- 2. M /SVWM/M/ T 'l'tI C P j>^ J s■ > ;> "^ I n “I s"^ I n V i>~ Is> is'^1 > > J s V’/, -9 NATIONAL ARCHIVES LIBRARY- ik ^1 / v (^ S' GOVERNMENT OF INDIA /iS i y;C NEW DELHI, NV vf>* ^1 ' » ^ vv » ^ • '? '^ V/ Call No. B ook No. A l L Z ^fi.U^ ^ | N /'K✓ ;• > T * >“I ^“I "*-• * >- • - * » '■ * '*• 'I '''* ■ > * '* >< 4 > * ■ !» ^ ’
- 3. GOVERNMENT OF INDIA A U D I T C O D E Volume II—APPENDICES AND FORMS FIRST EDITION (R E PR IN T) Embodying all corrections issued to First Edition up to 3 0 th November 192S. Issued hy Authority of the Auditor General in India. CALCUTTA : GOVERNMENT OF INDIA CENTRAL PUBLICATION BRANCH 1929
- 4. ■Govern^nt Nof ' India Publications are obtainable from the 12 , eMferng^enW of India Central Publication Branch, V 3. jS<)vOTn;m ent Place, West, Calcutta, and from the following Agents :— EUEOPE. t)?FiOE OF THE HIGH COM M ISSIOXEB F O E IN D IA , 42, Geo steso r Ga kd exs, LO XD OX, S. W. 1 And at all Booksellers. INDIA AND CEYLON, Provincial :gook Depots: M adras Superintendent, Govemmenfc Press, ]ronnt Road, Madras. ^OMBAY :— Superintendent, Govemment Book Depot. To^ti Hall, Bomba* oiND .- — Library attached to the Oflice of the Commissioner In Sind, Karachi • ^ B e n g a l Secret^iriat Book Depot. Writers' Buildings, Hoorn No. 1 , Ground Floor Cali'nff^ f » J :-Supennton,Io„t of Govemment Piess. U n iS ^ p / o ^ K '^ f 'fjff PCN JiB :— Superintendent, Govemment Printing, Punjab. Lahore. K t f n B ran A :— Superintendent, Government Printing, Burma, Eangoon. N ^.^CEN raA ^^ R O TU fCE S AKD Berab Superintendent, Govemment Printing, Central Provinces, , '^'^SSAM :— Superintendent, Assam Secretariat Press, Sliiilong. j " O Orissa Superintendent, Govemment Printing, Bihar and Orissa, P. O. Gulaarbagh, :— Offlco of the Chief Commissioner of Coorg, Bangalore. -N orth-West P bo. ntiee Peovi.oe ILinager, Govemment Prii Thacker, Spink & Co., Calcutta and Simla. ■W. N ejm aa & Co., Ltd., Calcutta. R .,< :a ^ ra y & Co., Calcutta. 8 ..K .'L a h irl & Co., Calcutta. ■The Indian School Supply Depot, 309, Bow . ‘Bazar Street, Calcutta. BOtterworth & Co. (India), Ltd., Calcutta. Hal M. C. Sarcar Bahadur & Sons, 90-2A, Harrison Road, Calcutta. Standard Literature Company, Limited, Calcutta. Association Press, Calcutta. Chukervertty, Cliatterjce & Co., Ltd., 13, ^ lleg e Square, Calcutta. The Book Company, Calcutta. James Murray A Co., 12, Government Place, Calcutta. (For Meteorological Publications only.) E a y Chaudhury & Co., 68-5, AshutoBh Mukherji Road, Calcutta. Scientific Publishing Co., 9, Taltolla Lane. Calcutta. Chatterjee & Co., 204, Cormvallis Street, Calcutta. Standard Law Book Society, 8-2, Hastings Street, Calcutta. The Hindu Library, 3, Nandalal Mallick Lane, < ^Calcutta. ^ ^ A ^ :^|5 B a 3ak, Esq., Proprietor, Albert Library, K ^ I t r a Brothers, Rajshahi. Higginbothams, Madras. V Q Rochouse < fc Sons, Madras. K G. A. ^’ateson & Co., Publishers, George Town, ' ' Madras. Theosophioal Publishing House, Adyar, Madras. P. Varadacliary & Co., Madras. S. Murtliy A Co., Madras. Bright & Co., Trivandnim. The Booklover’s Resort, Tafkad, Trivandrum, South India. E. M. Gopalakriahna Kone, Pudumandapam, Madura. Central Book Depot, Madura. Vijapur & Co., Vizagapatara. Thacker & Co., Ltd., Bombay. D. B. Taraporevala Sons < fc Co., Bombay. Sunder Paiidiirang, Bombay. Ram Chandra Govlnd & Sons, Kalhadevl Road, Bombay. N, M. 'I'ripatlii A Co., Booksellers, Princes Street, Knlbadevi Road, Boniliay. New ami Secondhand Bookshop, Kalvadevi Road Bombay. Mrs. Railhabai Atmaram Sagoon, Kalbadevi Road, Bomlmy. J. M. Pnndia tV Co., Bombay. Gatulal < fe Co., Bombay, A. H. Wlieelnr < fe Co., Allahabad, Calcutta and Bombay. 8 . Govlnd & Co., Standard Road, Girgam Bombay ’ ProprieNjr, ??ew Kitabkhana, Poona. The Manager, Orirntnl finok Supplying Agency, Jf>, Hhukrawar, Poona City. Kam a Krishna Bros., Opposite Vlshrambag, Poona City. 8 . P. Bookstall, 21, Budhwar, Poona. ManimliJas A SofiH. IJoolcRollera and Fubllshers Bliijjxa Talao, Surat. * The Standard Hnok & Stationery Co., 32*33 Arhai) Road, Peshawar. Printing and St-ationery, Peshawar. ' E'>«at Book Depot, Dharwar. BookstaU, Karachi, Quetta, Delhi, M ^ e e and Rawalpindi. C ™ ™ '’Lrachl.® "® “‘ ’ Street. The English Bookstall, Karachi. The Standard BookstaU, Quetta. V- J^lhotra & C o.,’ Quetta. T V ?’ * j-V Edwardes Eoad, Tho 5'Hf. Murree and Lahore. 1 no Standard Book Depot, Lahore N’flinlt'il ^ n f Delhi ^ “ b a T c J a n t l S Prc^“i’’ffia b ® a “f ‘*'-' The North India Christian Tract and Book SM lety, IS, Clive Hoad, A llah abai Ram Dayal Aganvala, 184, Katra Allahahirt The Indian Arm y Book Depot, J u fl Cawnnn,S' The Indian Arm y Book Depot, JullSndo^CitT’ Manager, Newal Kiahore Press, Lucknow ° t V;’''’'’*' I°dia Publishing House, Ltd., Luckno™ Ammuddaula Park, E ai Sahib si. Giilab Singh & Sons, Mufld-I- Am Press, Lahore and Allahabad LahSo * Anarkall, Purl Brothers, Booksellera and PnbHaho™ Katclieri Koad, Lahore. i ’«hli6 hers. The Tilak School Bookshop, Lahore The Standard BookstaU, Lahore. The Proprietor, Punjab Sanskrit Book Depot Saidmitha Street, Lahore. ' The In.surance Publicity Co., Ltd., Lahore Jho Punjab Religious Book Society, Lahore. Manager of the Imperial Book Depot, 63 _ Ciiandney Chauk Street, Deliil. Fono Book Agency, ifew Delhi. Oxford liook and Stationery Company. Delhi and Calcutta. Supdt., American Baptist Mission Preaa i«.angoon. The Modern Publishing House, Ltd., 30, Phnyre Street, Rangoon. Burma Book Club, Ltd., Rangoon. Manager, The “ H itavada", Jfagpor. Bhisey Brothcra, Booksellers and Stationers, Sitabaldi. J<agpur. S, C. Talukdar, Proprietor, Students & Co Cooch Bchar. ’ The Manager, Ceylon Observer, Colombo, llie Manager, The Indian Book Shop, Benares Nand Kishoro & Bros., Chowk, Benares Cltv 'Jhe Srlvllliputtur Co-operative Trading Onion. Ltd.. Srivilliputtur (3. I. R.). Raghunath Prasad & Sons. Patna City. Ihf' Students’ JiJmporiiim, Patna. K. L. Mat-hiir and Bros.. Guzri, Patna City. Dand-kar Brothers, Indore City. PuRtukalaya Sahayak Salmkarl, Ltd„ Baroda. The Hyderabad Book Depot, Chadcrghat, nydcrubad (Deccan). Th;ikur & Co., Ammoti. S. Krislmaswamy & Co., Teppakulam P. O TrichjnoiioJy Fort. National C«tllpge Tcaehcrd’ Union Book Depot. Trichiij'»poIy.
- 5. TABLE OF CONTENTS. APPENDICES. Number. Title. Article of the Code in which mentioned. 1 Page. 1 Art. 1 Auditor General’s Kules framed by the Sec- ■ retary of State under Section 96D (1) of the Government of India Act. 1 2 Rules defining the Financial powers of the Auditor General. 3 3 Rules defining the Financial powers of Accountants General. 10 4 Rules for the training of Junior Officers and for Departmental Examinations. 25 5 Statement prescribing the periods ^ter the expiry of which the various classes ot records of the Audit Office may be destroyed. 95 6 Local Government (Borrowing) Rules 148 C-A Rules governing the administration of the | Provincial Loans Fund. , • • 7 List of Major and Minor Heads of Accounts ! of Central and Provincia) Receipts and Disbursements. 170 8 List of Non-voted items of expenditure • 173 0 List of Provincial Major and Minor Heads in Governors’ Provinces. 175 10 Instructions issued by the Au«litor General 1 under Rule 74 of the Fundamental Rules, 263 1 10-A Rules for regulating the exhibition of re coveries of expenditure in Government Accounts (issued by the Auditor General i in exercise of powers confei'red upon him by Rule 20 of the Rules framed by the Secretary of State in Council under Sec tion 96D (I) of the Government of India Act). 1 1 Special instructions for audit of pay bills of Establishments on a time-Kcale of pay. 299 J2 Procedure for the preparatitm of Pension Payment Orders (Mot pii nted). 827
- 6. [ u ) APPEN DICES—contrf. Number. Title. Article of the Code in vibich mentioned. Page. • Art. 13 Special instructions in regard to the atidit in the Central Office of certain chaigeb, penuing an extension of a system of local inspcftions. 206 14 List showing the'account of receipts, of re venue, and of btores and stock the audit of which has, under BuJe liJ of the Auditoi Genjral’s Rules, been entrusted oy the Governor General in Council to the Audit Department. 106 16 Rules for the accounting and auditing of passage concessions. 258 A 1 16 1 1 Instructions for the preparation of Execu tive and Appropriation Reports. Chapter 43
- 7. [iii] TABLE OF CONTENTS. FORMS. Number. Title. Article of the Code in -which mentioned. • Page. 1 2 and 2-A Report of intentions of Gazetted Officers to proreed on leave. Monthly statement of ejipenditure . 28 88 3 Deleted . . • • • • .. 4 Account of th© Famine Insurance Fund - 147 4-A 4-B 5 Statement showing the ntih'sation of the Famine Tn5?nrance grante for the year. Statement showmg the progressive utihsa- tion of the annual Famine Insurance grants and balances thereof. Appropriation Accounts . • • • 147 147 827 6 Audit Register of gazetted officers’ pay and 221 7 allowances. , i Audit Re/rister of gazetted officers pay and allowances (alternative form). 221 221, Rule 1 284 8 e Register of payments made to gazetted omcnrs of other provino<«. 1R.gister of Last-pay Certificates 10 i Register of Leave-salary Certificates I 264 lO-A 1Kegister of Colonial Loove-salary Warronta 204 11 History of Services • • • ‘ 267 2 Scale Audit Register ■ • • • 275 13 14 Statement of changes amongst gazetted offi cers. Deleted . • • • ' 279 14-A Deleted 1 16 List of Government Servants due to retire. ! 283 & 290 16 Establishment Audit Register . 291 1 17 18 19 Travelling Allowance Audit Register. Contingent Audit Register Register of Special charges 304 312 316 20 Register of Pension Payment Orders issued. ; 331 (o)
- 8. [ iv ] FORMS—contd. 39-C 40 41 42 43 Number. ---------------------------------------------------------- Title. Article of the Code in which mentioned. Page. 21 Register of new pensions by Departments . 333 22 Audit Register of Pensions 335 23 Audit Register of Presidency pensions 340 24 Gratuity Register . . . . . 341 24. A Letter forwarding final Pension Payment Order to the Treasury Officer. 342, Rule 2 ] 2d Last-pay Certificates of pensioners trans ferred to London for payment. 345 S O Comparative statement of mortality of pen- ■sioners. • • . 346 27 List of Interest Payment Vouchers . 352 28 Statement of Interest chaiges on Loans . 354 29 Proof sheet of Postings of Deposits . 359 S O Number Book of orders for refund of Laps ed Deposits. 361 81 Old Bills List . . . . . 377 82 Agreement sheet o£ Local Bills . . i 379 33 Broadsheet of Local Bills . . .1 381 34 List of Unpaid Bills..................................... 384 S5 List of Foreign Bills drawn 387 36 Remittance Check Register 396 37 Register of ParmBnent Advances 417 38 Register of Government Servants lent or transferred to Foreign Service. 428 39 Broadsheet of contributions towards pen sions and leave-salary. , 429 39-A Broadsheet of special recoveries . . ! 435 evuvj. lu r motor ears andother conveyances. Register and Broadsheet of advances for 414 house-building and for motor cars and other conveyances. | Register and Broadsheet of sijeciol recover- 434 iea. Register of special recoveries . . . 435 Statement showing realisations from subs- 43S cribcrs und'-r tlie Indian Civil Service Family Pension Regulations. Deleted
- 9. FORMS —contd. [ V ] Number. 44 45 46 47 48 49 50 51 51-A 52 52-A 53 54 55 56 57 58 59 60 6 1 62 63 64 65 nc 67 63 Title. Arti ele of flj«- Code in which mt nriontd. Statement of Loans granted under the rules of the late Military Fimds. Statement of Recoveries of Loans under the late Military Funds. Statement of Deductions on account of Indian Military Service Fannilj' Pen.<:icns List of subscriptions to the Bengn] and Madras Servi^’e Family Tension Fund. List of subscriptions to Postal Insurance & Life Annuity Fund. Broadsheet of the Forest Officers’ Irovident, Fund. Ledger Account of Forest Officers’ Provident Fund. Deposit Account of Forest Officers’ Provi dent Fund. District Classified Abstract Cheque Register of the Pre-audit Depart ment. I Register of cheques delivered . , . i I Cosh Pajroent Register of the Pre-audit De-I partment. Accountant General’s Check Register of out standing pre-audit cheques. List of Payments by the Pre-audit D epart-, ment. Classified Abstract of Pre-audit payments . Register of Deductions from bills paid by the Pre-audit Department. Daily Abstract of Ma jor Head totals of pre-audit payments. Classified Abstract of nuiall Coin Dep6ts . Statement of Disburst is’ Accounts . Works Audit Register . . . . Register of Land Cliarges Register of Sanctions to Working Estimates of Projects. Broadsheet of Suspense Accounts, Deposits and Takavi Works Advance.ii. Broadsheet of Cemetery Kndo«ment re ceipts. Financial Results of Irrigation. Navigation, Embankment and Drainage Works. Rroadsheet of Public Works Trnnsfers Broadsheet of Public Works Clipqucs 444 444 447 449 453 456 Annex. A, Rule E. 456 Annex. A, Rule F. 456 Annex. A, Rule H. 462 4 81 481 482 400 491 492 493 494 506 507 & 678 552 586 594 619 642 & 643 650- 662 687 690 Page.
- 10. [ V i ] FORMS—eoncld. Number. Title. Article of the Code in tvhicb mentioned. i 1 Page. 69 70 71 Broadsheet of Public Works Rernittances to treasuries. Summary of Revenue and Expenditure by Forest Divisions. Deleted 690 709 1 72 73 74 75 76 77 Progressive summary of Forest Revenue & Expenditure. Confidential Tndex-card of Governrapnt servants responsible for financial irregu larities. Objei’tion Statement (Public Worto Trans actions). . Objection Book and Adjustment Register (Public Works Transactions). Objection Statement (other than Public Works Transactions). Retrenchment slip . . . . 713 1 735 1 739 & 745 to 1 750 743 & 767— 767 769 774 78 79 Objection Book (other than Public Works Transactions). Adjustment Register (other than Public Works Transactions). Obiection Book Advances . 776, 787, 793 and 794. 785—793 795 80 81 Broadsheet of Syg. pense Account. Abstract of Objections . . . . 796 82 83 Objection Statement (other than Public Works T r a n s a c tio n s ) — A lt e r n a t iv e form. Deleted . . • • • • 799 84 Report of audit of accounts of Currency 890 85 circles. Report of verification of Currency balances i 892 1
- 11. APPENDICES.
- 12. [See Art. 1.] G overn m e^ of i L w T ct! '' ™ ^ ^ Auditor-General’p Eules. shall be deemed to have come into force on January 4, 1921 J -n these rules; — (a) “Accounts” includes accounts of stores and stock, as well as accounts of money transactions; Officer” nieans any officer of the Indian Audit Depart- „ ® exercises audit functions; ^venue Accounts of India” means the accounts ^ piescribed in Section 26 of the Act; (d) “^dian Audit Department” means the officers and establish ments subordinate to the Auditor-General, which are employ- c t upon the compilation and audit of accounts of Government transactions in India; (e) Principal Auditor” means the head of an office of accounts or 01 audit or of both who is immediately subordinate to the -'luditor-General; (/) “The Act” means the Government of India Act. C o n d itio n s of E m ploym en t. P ay and General. 3- The pay of the Auditor-General shall be Es. 5,noo a month. inlti Auditor-General, on vacating his office, shall not be eligible to ^oiu any other post under the Crown in India. Leave. laid '■V*'^^^°^‘.General shall be entitled to leave on the conditions otlip” Section 96b of the Act and the rules in force thereunder for D rin'v ° civil service of the Crown in India, or, if he was not, cnnrHf appointment, in the service of the Crown in India, on such 6’ecrptT'^”® prescribed at the time of his appointment by the I'.iry or btate m Council. Pension. service for pension shall be calculated in ac- force +o o Section 96b of the Act and the rules in India lor other persons in the civil service of the Crown m APPENDIX 1. to amount of the Auditor-General’s pension shall, if he was, prior ficcordnnJ’° '° tS®?t’ service of the Crown in India, be calculated in force + 1 , „ provisions of Section 96b of the Act and the rules in acoordan^p°'^-fr u service to which he belonged, and otherwise in •n thp oo i terms as the Secretary of State in Council may fix ca.se of each person appointed. ( 1 )
- 13. N o . 1 ] APPENDICES. P e o v i s i o n f o e a T e m p o k a e y V a c a n c y o e A b s e n c e f e o m D u t y . 8. In the case of a temporary vacancy in the post of Auditor-General, or of the absence of an Auditor-General from duty, the Governor-General in Council shall have power to appoint an officiating Auditor-General. The salary of such officer shall be fixed in accordance with the rules in force under Section 96b of the Act regulating the salary of an officiating officer. D u t i e s a n d P o w e e s . # General, 9. Subject to any general or special orders of the Secretary of State in Council, the Auditor-General shall be— (i) the final audit authority in Indiaj and (ii) responsible for the efficiency of the audit of expenditure in India from the revenues of India. He shall further be, to the extent authorised by these rules, the ad ministrative head of the Indian Audit Department. 10. The Auditor^General shall have authority— (i) to inspect, either personally or through any audit officer, any Government office of accounts in India ; (ii) to arrange for test audit in any Government office of accounts ; (iii) subject to any orders of the Secretary of State in Council prescribing the nature and extent of the audit to be applied to specified classes of expenditure, to frame rules in all mat ters pertaining to audit, particularly in respect of the method and extent of audit and the raising and pursuance of objections. Duties and Powers as regards Audit. 11. (a) The Auditor-General, without prejudice to his other audit functions, is responsible that audit is conducted with reference to tho following canons, namely: — (1) Every public officer should exercise the same vigilance in respect of expenditure incurred from Government revenues as a per son of ordinary prudence would exercise in respect of the expenditure of his own money. (2) Money borrowed on the security of allocated revenues should be expended on those objects only for which, as provided by rules made under the Act, money may be so borrowed. If the money is utilised on works which are not productive, arrangements should be made for the amortisation of the debt. (3) No nuthority should exercise its powers of sanctioning expendi ture to pass an order which will be directly or indirectly to its own advantage. (4) Government revenues should not be utilised for the benefit of a particular person or section of the community unless— (i) the amount of expenditure involved is insignificant, or (ii) a claim for the amount could be enforced in a court of law, or (iii) the expenditure is in pursuance oC a recognised policy or custom.
- 14. 3 APPENDICES. [No. 1 (5) No authority shoiild sanction any expenditure which is likely to involve at a later date expenditure beyond its own powers of sanction. (6) The amount of allowances, such as travelling allowances, granted to meet expenditure of a particular type, should be so regu lated that the allowances are not on the whole sources of pro fit to the recipients. (h) The Auditor-General or any principal auditor should bring to the Botice of the Governor-General in Council or the Local iGovernment, as the case may be, any breach of one of these canons. Auditor General shall, if so required by the Governor-General J Q CJouncil— (i) arrange for the audit of the accounts of the receipts of revenue of any Giovernment department, the accounts of any public or quasi-public body, or any other accounts, although they may not relate directly to the receipt and expenditure of Government moneys; and (ii) arrange for the audit of stores or stock in the possession of an officer or a department of Government, and for the audit of grants of land and alienations of land revenue. 13. If the Auditor-General considers it desirable that the whole or any part of the audit applied to Government accounts, or to any other accounts which he is required to audit under Rule 12, shall be conducted in the offices which these accounts originate, he may require that these accounts, ‘■f'Sefch er with all books, papers and writings having relation thereto, shall at all convenient times be made available in those offices for inspec tion by his audit ofScers. 14. ^^en an objection taken in the course of audit cannot be adjusted a principal auditor in consultation with the authorities concerned, the Auditor-General may either instruct the principal auditor to withdraw the objection or require the Governor-General in Council or the Local Gov ernment coneei’ned to obtain the requisite sanction, or, in default, to re cover the amount under objection; Provided tha1>- (i) if the objection to any expenditure is based solely on the ground that such expenditure contravenes one of the canons set out in Rule 11 above, the Auditor-General or principal auditor shall withdraw such objection at the request of the Finance Departmer.t of the Government concerned the Finance De partment states that the breach of the canon and the action taken thereon by the Government will be reported as soon as possible to the. Committee on Public Accounts, or, if no Com mittee on Public Accounts has jurisdiction in the matter, to the Secretary of State in Council, and (ii) if the Governor-General in Council or the Local Government, aa the case may bj, orders in writing that the recovery of the amount under objection shall be forgone, the_ Auditor-General or principal auditor shall withdraw such objection, but may require that the action taken shall bo reported as soon as pO M siblo to ^ h e. Committee on Public Accounts, or, if no Com- mittee on Public Accounts has jurisdiction in the matter, to the Secretary of State in Council. B 2
- 15. 4 N 0„ 1 ] APPENDICES. 15. (1) The Auditor-General shall, on such dates as he may pres cribe, obtain from each principal auditor and from any officer of the Indian Audit Departnaent to -whom he may entrust this duty, appropria tion accounts, in such form as he may prescribe, of the expenditure which came xinder the audTt of such principal auditor or officer of the Indian Audit Department during the past official year, together with a report upon the accounts ana upon the results of the audit applied to them. Prxy officer of Government may be called upon to provide any information necessary for the preparation of such accounts or reports. _0n receipt of the accounts and reports, th'! Auditor-General shall transmit them to the Governor-tGeneral in Council or to the Finar.c.? Department of the Local Government concerned with such comments as he may think fit. (2) The Auditor-General shall forward to the Secretary of State through the Governor-General in Council the several reports dealing with the total expenditure in India in each year with his detailed comments on each report, and may also offer such further comments of a general nature as he may think fit. IG. (1) The Auditor-General may on his ow.u motion, and shall ou reference being made to him by the Governor-General in Council or by a Local iGovernment, review any raidit decision of any audit officer, and, if he thinks fit, overrule it. (2) The Auditor-General may condone an omission to make a previous reference to the Secretary of State in Council which was required l)y any rule or order from time to time in force, prescribing the cases in which the previous sanction of thp Secretary of State in Council to expendi ture is to be obtained, in cases where, when the question comes before him in audit, the failure to obtain the previous sanction of the Secre tary of State in Council has involved, in his opinion, a breach of the letter rather than the spirit of the rule or order. 17. The Auditor-General shall have power to require that any books, papers or writings relating to the accounts audited by the Audit Depart ment shall be sent fo- inspection by him or by any other officer of the Indian Audit Department: provided that— (i) if the Governor-General in Council or the Local Government, as the case may be, certifies that the documents in question are secret, the Auditor-General or other officer, as the case may he, shall accept, in lien of such documents and as a correct account of the facts stated therein, a statement certified by the Governor-General in Council or the Local Government ; and (ii) if the documents are confidential, the officer to whom they are made over shall be responsible for preventing disclosure of their contents. Duties nnd Towerb as rennrds Accounts. 18. The Auditor-General shall compile the Finance and Revenue Ac counts of India in such form as may from time to time be prescribed by theSecretary of State in Council and shall send them to the Governor- General in Council ior transmission to the Secretary of State in Coun cil. He may call upon any Government officer to furnish any informa tion in such form as may be required for the completion of these accounts.
- 16. Whidi power to prescribe the forms in which wm S audit offices: provided that no change made withnnf^'^ Finance and Kevenue Accounts shall be the previous sanction of the Secretary of State in Council. 0tions°nffp^H-t^JP^ detail such as the opening of new minor heads, alter- "afEectinir tho heads, and the like, are not changes loeaning- of this°™l Finance and Revenue Accounts” within the 1 °^ ’ ^ dispute arises as to the major head under which a det-iileV I minor head under which a particular Auditor-Gene^l included, it shall be decided by (he b a l a n o p ^ ^ ^ ? , , p r e p a r e in each year a review of the it to f]--o n maintained by the audit department and shall send Stnto ■ * in Coimci] for submission to the Secretary nf otate in Council. ^ v lirrrK Auditor-General shall have power to determine the form in rtnri I’endenng ac30unts to the Indian Audit Department shall •'pni-,1?*'*-accounts and in which the initial accounts, from which the maintained^ compiled or on which they are based, shall be suhntVr'^^f Auditor-General .shall supply, or shall arrange that officers uuiujnate to him supiily, any information required by the Governor- «)crai in Council or by a Local Goverrment which can be derived from ■ • -e accounts maintained in the offices under his control. arrange that such asi.istancc as may be mnnf + n rendered by the officers of the Indian Audit Depart- aiitT .™ ® |Governor-General in Council, the Local Governments and other lorities in the preparation of their annual budget estimates, in any case the Secretary of State in Council has declared that 4 .1 , “ ^-intenance of tho provincial accounts of a specified province or of * accounts of any department of the Central Government is transferred tho authority (hereinafter referred to as the said authority) other in V 1 Auditor-General, the duties and powers of the Auditor-General, ern 1.^° accounts of such pi-ovince or department, shall be ,cov- ny the following provisions, namely: — (5) The officers and osstablishments employed upon the maintenance of such aci-oi'nts shall not be subordinate to the Auditoj'-Gen era], but the Auditor-General shall be responsible for the in- ‘■'lusion of the accounts in the Finance and Revenue Accounts of India and shall have power to prescribe the form in which ^nd the time or times at which the accounts shall be snbmit- ted to him for audit and for such inclusion (2) The appropriation accounts referred to in sub-rule (i) of Rule 15 shall be prepared by the said authority in such form as he may, with the concurrence of the Auditor-General, determui'’, and shKll be transmitted, bv .such date as the Auditor Generiil may prescribe, to the officer of the Indian Audit Department to whom the Auditor-General has entrusted the duty of I'e- porting thereon The Auditor-General shall thereafter obtain and dispose of the appropriation accounts and of the report thereon of the .nforesnid r-ffioer of the Indian Audit Depart ment in accordance with the provisions of Rule 15; APPENDICES. [N o. 1
- 17. 6 N o . I j APPENDICES. (3) The Auditor-General shall exercise the powers and perform the duties conferred and imposed upon him by Eule 20 and Rule 21, but shall not be bound by the provisions of Rule 23 or Rule 24. Powers of Expenditure. 26. The Auditor-General shall exercise no powers of incurring expendi ture without previous sanction other than such powers as may be delegat ed to him by the Governor-General in Council. 27. The Governor-General in Council shall arrange that sanctions to expenditure accorded by the Auditor-General shall be audited by some cmcer unconnected with the audit department in India. Administrativs Powers over the Indian Audit Department. 28. The Auditor-General may— (i) in the case of officers of the Indian Audit Department of any class l^ e r than Cla_sa I, transfer, suspend or degrade any such officer, withhold from him any increment or increments of pay, and grant hini any leave that may be admissible under rule, and may delegate to any officer of the Indian Audit Department the power of granting such leave; (ii) in the case of officers in Class I of the Indian Audit Depart ment, grant any such officer any leave that may be admissible under rule,and, subject to the control of the Governor-Gen eral in Council, transfer any such officer. 29. The Auditor-General may sanction the grant to any officer of the Indian Audit Department of such pension as is admissible under Section vdb of the Act and the rules in force thereunder. I Auditor-General may dismiss from service any officer of the Indian Audit Department other than an officer appointed thereto by the becretary of State in Council or ,the Governor General in Council. 31.Nothing in this Part shall be deemed to affect any right of appeal vrhicn any officer of the Indian Audit Department may possess under the A ct or rules made thereunder or under any general or special orders of the Secretary of State in Council or the Governor-General in Council. R epeal. 32 The Rules made by the Secretary of State in Council under Sec tion 96d of the Act on January 4, 1921, as subsequently amended, are here by repealed.
- 18. ruo. APPENDICES. a p p e n d i x 2. [See Art. 3.] Rules defining the Financial Powers o£ the Auditor General. Definitions. 1. In these ru le s:- Finance D e p a r t m e n t of the Gov- (a) F in a n ce D e p a r t m e n t means the Finance uep ernment of India. __a< ; a lump c t a r g / x S h S iT p ° i d . t a p » ” > » * “ ■ ( .) ~ « .e t „ n . f e r o . t a d . one of appropriation to another such unit. F o ^ , d a~J •>! 2. Tho A uditor General. on 1-iv— ,. (a) the provisions of ^ I r s u T h " force or of rules made under su ^ ^•i.u 4 -v ^ p '« ‘‘‘ S i i f r . t ° 5tS o rS e ?s S- “ (e) a o j order ol 't t e G o ™ » o r G en eral » r f « 'a w r ? v ? d * o r c r £ r , i» » e d b y the Secre- « , J r L t T t l ; G o „ r n . r G e n .r .. in O .» o i . . sca.e or maximum scale of expenditure, o (e) these rules. 3. The Auditor General may ^ ^ t i o n »nd abolition of provided that no class or grade of '^ t s shall be created o? abolished if its maximum pay exceeds BlOO. 4. The Auditor General may °^^®ent%mplo?^if°^theSto^^ post or of a Government servant L L t exceed E850 after pay of the post or of the Government servant does not exce the increase or before the reduction, as the case may n . 5. The Auditor General may sanction the creation of a temporary post on pay not exceeding E2,500— . p-.„ped (o) for any specified period, if the pay of the pos 5850; and (b) for not more than two years, if the pay excee o • ^^ K o t e .— I f the holder of a tem ror.iry post ore.itcd MU n ot’ bc^nO Tointcil to the post, esc Md Eg, 2,500, wonld have drawn orerseas m y In BtC'rU'>8« M hau eanctlpne<i for the Auditor Gcueral m ay permit the holder of would h.ive been entitled had he the post the ovcrBeas pay In sterling not exocedin? the onioimt to liicii nc «oi..u not been appointed to the tomporary post.
- 19. 8 No. 2] A P P E N D IC E S . 0. The Auditor General may increase or reduce-the pay of a temporary post, on condition that the limits imposed by rule 5 are not exceeded. 7. The Auditor General m ay sanction the revision of the permanent pay c i an establishment, on condition that— (a)the provisions of rule 4 are observed, and Eevision of estabUshment. (5 ) the additional expenditure involved does not exceed 825,000 a year. S. The Auditor Genei'al may sanction expenditure on contingent charges contingent cxpcuaiture. Purchase of articles for the public service subject to the provisions of the Civil Account Code and of any orders issued from time to time by the Governor General in Council. 9. In any individual case, the Auditor General maj- sanction recurring Miscellaneous expo.,aiture. expenditure not exceeding B200 a year or non recurring expenditure not exceeding Sl,OQO on any object for which no scale or lim it to his power of sanction is prescribed by any Act, rule, code or order as described in rule 3, if— (a) the sanction does not involve an express contravention of dn existing rule or order of the Governor General in Council, and (b ) the expenditure is within the j^owers of sanction of the Governor ■General in Council. Powers o f writing o ff losses o f cash. 10. The Auditor General may sanction the writing-oU finally of irreco verable advances, of irrecoverable value of stores lost by fraud or the negli gence of individuals or other causes, and of losses of cash due to robbery, accident, embezzlement and similar causes up to a limit of Es. 5,000 in ea.cli case. Effect o f sanction. 11. Sanction to any given expenditure becomes operative as soon as W hen saactlon Iwcomes funds have been appropriated to meet the expen- operauve. diture, and does not become operative until funds have been so appropriated. 12. kSanction to recurring expenditure covering a specified term of years becomec operative whe.i funds are appropriated to m eet the expenditure of the first year and remains in operation for each year cf the specified term subject to appropriation in such year. A p p r o p r ia tio n . 13. When a grant for expenditure upon Audit has been voted by the Primary units Of appropm tiou. Assembly, the nmount voted, together • with any sum, assigned for simi which does not require the vote of the Assembly, will be communicated to the Auditor General by the Finance Department in the shape of lump sums allotted, except as provided in rule 14, under the follow ing heads: — (1) Pay of officers. (2) Pay of establishments. (3) Allowances, honoraria, etc. (4) Rupplios and services. (5) Contingencies.
- 20. ihe portion of the grant allotted under each of these heads is herein- ^ V piiuiar^ unit of appropriation. Any estimatod recoveries Which are not creditable to revenue and any other deductions from expen- aituie will be shown as deductions either from the amounts allotted under particular heads or from the total of the grant. . I'). The list of primary units given in rule 13 is not necessarily exhaust ive. It will be open to the Finance Department to prescribe other units in cominunicating the amount of the grant. 15. Out of the supplj- allotted in each primary unit of appropriation, the Pow ers ofAppropriation. Auditor Genera! has full power to appropriate . sums to meet expenditure falling under that unit; ment ^ except with the previous consent of the Finance Depart- i't) supply provided for non-voted items of expenditure mu.st not be • appropriated to votable items, and supply provided for voted items must not be appropriated to non-votable items, and (6) supply must not be appropriated to any item of expenditure which has not been sanctioned by an authority empowered to sanction it. Be-appropriation. If'. Sul)ject to the conditions prescribed in rule 15, the Auditor General Diay re-appropriate funds from any primary unit of arjpropriation to any other such unit; provided that, except with the previous consent of the ■•finance Department, {'i) no re-appropriation shall be made to meet any expenditure, other « than contingent expenditure, which is likely to involve further outlay in a future financial year; and (6) no re-appropriation shall be made from the unit “ Pay of Officers” to any other unit. Delegation of powers of approjyriation and re-appropriation. !'■ The Auditor General may, with the previous consent of the Finance Pow ers of deicm tinn Department, delegate any part of the powers co'i- ~ ‘ ■ ferred upon him bv rules 5, 6, 15 and 16 to any officer subordinate to him, IS An order of delegation under rule 17 may sub-divide the primary inits of appropriation into such secondary units as may lie considered and may impose restrictions upon the use nv the subordinate 'Authority the delegated powers of appropriation and re-appropriation. Consent of the Finance Department. ^9-_The consent of the Finance Department required by rules 1 ^ 16 shall be expressed in writing and communicated to the Audit Officer or Officers concerned. It shall be open to the Finance Department to Prescrilie, by general or special order, cases in which its consent may > 1 “ presumed to have been given, but a copv of any such order must be eom- *nunicated to the Audit Officer or Officers concerned. 9' A P P E N D IC E S. [No. 2
- 21. 10 IfO. 3] A P P E N D IC E S . APPENDIX 3. [See A rt. 10.] Rules defining the Financial Powers of Accountants General.* D efinitions. 1. In these rules:— (a) F in a n ce D ep a rtm ent means the Pinanee Department of the Gov ernment of India. {b) N on-recurring exp en d itu re means expenditure sanctioned as a lump sum I'harge, whether the money be paid as a lump sum or by instahnents. (c) R e - a p p r o p r ia t io n means the transfer of funds from one unit of appropriation to another such unit. ^ Powers of sanctioning expenditure and of creating posts. 2. An Accountant-General may sanction expenditure or advances of public money in those cases only in which he is authorised to do so by— (a) the provisions of any legislative enactment for the time being in force, or of rules made under such an enactment; or (b) the Civil Account Code or any other code issued by, or with the approval of, the Governor-General in Council; or (c) any order of the Governor-General in Council delegating to him financial powers with reference to the provisions of a legis lative enactment or to rules approved or orders issued by the Secretary of State; or (d) any order of the Governor-General in Council laying down a scale or maximum scale of expenditure; or (e ) these rules. 3. An Accountant-General may increase or reduce the pay and allow ances of a menial serving under him subject to the following reservar lions— (i) that his powers do not extend to the creation or abolition of per manent posts, (ii) that the rates of pay and allowances do not exceed those eano- tioned by the local Government for menial establishments in its secretariats, and (iii) that an addition to the pay and allowances does not have the effect of raising the total pay and allowances of a post or of » Government servant to an amount in excess of Rs. 50 a month. • This tonn Includes the OomptioUer, Asa»m, but the powera speeiflcil In Hule S are exorclscd by al* Hsads ol Account offlcos tinder the Auditor Gsnoral.
- 22. 11 A PP E N D IC E S. [No. 3 4. Under Rule 17 of Appendix 2, the Auditor-General has, with the consent of the Finance Department, delegated to ^tne Accountants-Gen- eral the po-wers of creating temporary posts as speciiied below (а) An Accountant-General mav sanction temporary establishment in his own office, subject to the followmg Creation of posts. conditions and reservations: — (1) That this power can be exercised in respect of non-gazetted establishments only. (2) That no post maj' be sanctioned the pay of which exceeds the maximum time-scale pay of clerks in his oifice. (3) That the sanction accorded in any ionancial year does not in volve expenditure in a future financial year. (4 ) That the annual limits fixed below are not exceeded: — Rs. (i) A c c o u n ta n ts -G e n e ra l, B o m b a y , M a d ra s, B e n g a l, U n ite d P ro v in c e s , P u n ja b an d B u r m a . 3,000 each . (ii) A e c o u n ta n ts -G e n e ra l, B ilia r a n d O rissa , C en tra l P ro v in c e s a n d C e n tr a l R e v e n u e s . . 2,000 „ (iii) A c c o u n ta n ts -G e n e ra l, R a ilw a y s , P o s ts an d T eli'- graphs and the Comptroller, Assam . • 1,500 An annual report must be made to the Auditor General of the establisji- ments sanctioned and the work on which they are employed. (б) The Aecountants-General, Railways and Posts and Telegraphs, may further sanction temporary establishments in offices under their control (other than their own offices) subject to condi tions (1) to (3) under (a) and within the annual liaiits given below:— (1) In the case of Railway Account Offk-es— Rb. (i) If required for purposes of new Railway constraction 35,000 (ii) I f required for other purposes . . . - ■ 26,000 (2) In the case of Poats and Tclegraphn Account O^fficea . 50,00<t In rcspect of (2) above an annual report should be made to the Auditor General cf the establishments sanctioned and the work on which they are employed. ExcejH ion.— T ^ Y ie, Accountants General, Railways and Posts and Tele- paphs, may sanction within the money limit specified above the creation of temporary posts of Accountants in offices under their control (other than their own offices) on the time-scale rate of pay applicable to the Subor dinate Accounts Service for a period not exceeding six months in each case. 5. An Accountant-General mav sanction expenditure on contin£?ent “ - « « « » ■ i r it: Account Code and of any orders issued from time to time b^ the Goernoi General in Council.
- 23. 12 A P P E N D IC E S . ISffect o f annclion, ....‘i i r t p ? » & T "o <perafciye until funds have been so appropriated. ’ ‘ become A p p ro p ria tio n . tne i^reccor ot A im j Audit the powers of appropriation specified below : — i« ”i= »' expenditure must not be Re-appro2matian. a?,f
- 24. 13 APPEN D IC ES. [ N o . 4 A P P E N D IX 4. Rubs iov the Traiaing o! Junior 0$C3rs and for Dsparimental Exami- aations. I .— Bulea for the training o f Probatiom rs in the General L ist o f 1he In d ia n A u d it arid Accounts Service. [See Art, 25.] (1) All Probationers will, within the first six months of their appoint- meiit, spend not less than six weeks :it a Treasury in order to see the initial stages of the building up of the accounts. This period will extend over the compilation of two monthly sets of accounts, the second set being prepared by the Probationers themselves and checked by the Treasury staff. (2) No Probationer will be allowed to appear at the Lowtir Departmental Examination until he has completed the training at the Treasury. (3) On passing the Lower Departmental Examination, Probationers will, be allov/ed, as far as is compatible with the interests of the service, to choose whether they will be further trained in E.ailway Accoiints or in the ordinary line. Should he consider it necessary, however, in the interest of ■the department, the Auditor General naay decide for which branch ^ny Prob.itioner is to be trained. Those electing for training in Railway Accounts Will put in a considerable period at a .station, an Executive Engi- r.eer^s office, a workshop and a store yard and an equal period in a Railway Audit office. The others will put in two or more months in a Sub-Divisional and a Divisional office of the Public Works Department and a longer time in a Civil Audit office. (4) The training in the Audit o£5ce will be generally on the lines laid down in the annexed regulations (vide section II below), whirh were published wit.h th-5 Finance Department’s Resolution No. 3493, dated the 28th Decem ber 1876. (5) No Probationer will be allowed to anpear at the Higher Deparr,- mental Kxamination until he has completed the training prescribed in ela,use (3) above. (6) Arrangements for the training cf Probationers in an outside office be made by the Head of the Audit office to which the Probationers are fittached. ,, I- ^iien a probationer has to proceed to another Btation for the purposes of his tralniiifc. his travplUnt? will be regulated as for joiirncys on tour, (infl h*“ may be irrftnted a halting oUowance at thr?e» lourcns of the rate admissible, up to a maximum period of two months at any particular station. . (7) During the period that Probationers are in an outside office, they Will submit diaries regularly to the head of the Audit office to which they five attn^'hed^ while they are m the Audit office itself, it will be left to the head of the office to use his discretion with regard to the nature of the control which he exercises over the Probationers’ work. — Detailed Reguhtione of 18 76 [for the training o f Ju n ior Officars) referred to in paragraph (4) o f Section I above. p ) The work of an Indian Audit office, as at present constituted, is aivided into audit and account, of which the former leads up to. and prepares materials for. the latter. When, therefore, a junior officer has oeen long enough in the office to have a general knowledge of its working,
- 25. 14 No. 4] APPENDICES. he should be attached to the audit section, and make himself practically acquainted %ritt the procedure of testing, checking and recording payments to gazetted officers, establishments and pensioners, and payments on account of contingent charges; and he should be required, -svithout assist ance, to audit and record the audit of some vouchers of each class. (2) When a junior officer reports himself ready to prepare a classified abstract, the Accoimtant General should cause the original cash account and lists of payments received from some one Treasury in a past month to be brought up, the- vouchers and schedules being first arranged in the order in which they are received from the Treasury, and the junior officer will then prepare and prove a classified abstract and objec tion statement -trhich will Ije checked with the abstract already passed and posted, and a report of any differences made to the Accountant General. In Madras * * * * * * classified accounts are still submitted, and in this pre&idency junior offi cers should be required to post blank forms from the separate vouchers and schedules as far as the materials Perve. (3) A t this stage the junior officer should be placed in charge ofthe objection book of one or more di-5tricts for a few months; this work not occupy his whole time and need not interfere with his further training I t) N ext he must prepare, for some months other than March or April, the fLbstrar-t oF transfer entries and statement of disbursers’ accounts, and also post the closing entries of the month on as many pages of the detail book as the Accountant General may consider sufficient to afford a fair test of his jpractical knowledge.; the Superintendent of the compilation depart ment will lay the papers before the Accountant General again with a report of the corrections found necessary. (5) WeTct the junior officer should prepare the journal entries of a m onth; he should also be required to prepare rough drafts of the entries, both journal and ledger, to close the books of one year, nnd to open those of the next— the entries, in fact, which will be necessary in the local office to close and open the books in use at the time of his probation. (0) At some stage in this course of training the junior officer should, for som.e months, be put in charge of one or more accounts current with other office?, both outward and inward, gathering materials for the outward account from the original district acroimts, preparing the account current and agreeing it with the books, watching the action of the other party to the amounts in adjustment, and also taking the necessary steps to pass the mward amounts through the books, preparing the objection katem ent and any letters connected with his work for the approval of the Accountant iTeneral. (7) The r.eressary duration of the course of training must vary with the opportunities available and the industry and ability of the officers, and it is to name any particular period; but on no account T be hurried, and the Accountant General must satisfy him- selr that tne iiinior officer has acquired a competent knowledfje of the ordi nary du.IPS of the several branch’ s of an Accountant General’s office; * * m .~ T ^ v lp s fo r tTie Dp.partm m tal E xa m in a tion s o f Prohatim & rs in tl>e General lA8t o f ile. TnM an A u d it and A cco u n ts Service. rSee Art. 25.1 H ) The Lower and Higher Departmental Examinations will be held half- the 10th November'and folloTMng d.iys, m the subjects detailed in schedules A and B appended
- 26. 15 Ai-’PE N D IC B S. [ N o * ^ (2) Probationers will be permitted to appear for these examinatioiis in instalments if they notify their intention beforehand and specrty the subjects, provided that any practical training that has been prescribed in those sub jects has been completed. , ^ x -u i.- (3) Those -vvho obtain 40 per cent, of the marks in each of the subjectB and 50 per cent, in the aggregate 'will be held to have passed the exanair^ tioii. Those who fail in an examination 'svill be held to have pMsed and be exempted from re-examination in the subjects in which they obtain 60 per cent, of the marks. These marks will be taken into account in reckoning the minimum aggregate at a later examination. (4) Those who take an examination in instalments will not be held to have passed in the subject or subjects unless they obtain 60 per cent, of the marks in each subject. (5) An officer recruited in India to the Department will be on pro bation for tT^o years and until he has passed the Higher Departmental Examination. During the jDrobationary period, he will not be eligible for ■ * ^ h e first increment until he has passed the Lower Departmental E ^ m m ^ f;on, nor for the second increment until he has passed the Higher Depart uiental Kxamiuatioii. Probationers will be counted against the sanctioned strength of the olRce to which they are posted after (he end of two yc^irs or from the date on which the results of their having passed the Higher Departmental Examination are received in the office to which they are ■itbached, whichever is earlier. (6) Repeated failure to pass the Departmental Examination within a ;ieriod of three years (i.e.. after the sixth Departmental Examination held after a Probationer has joined the service, provided that the first examina^ tion held within six months of the date of a Probationer joining the ser vice is not taken into account) will involve loss of appointment. ("7) The Departmental Examinations will be conducted in accordance with rules in section V and under the direction of the Auditor iGeneral and Deputy Auditor General (Personnel), who will decide upon the marks to be awarded to each examinee. SCHEDULE A. L o w e k D e p a h t m e n t a l E x a m i n a t i o n . Subjecte. Maries. (1) Precis and Draft . • • • - • • • (2) Political and Revenue System of India (a) . . . 250 (3) General principles of Government Audit and Account* as described in the Introduction to Indian Govemraenfc Audit and the Introduction to Indian Government Ac counts ........................................................................................ (4) Commercial Book-keeping ( h ) ............................................ (5) Finance Member’s Budget Speech . . . • T o t a l ............................................1,160 IV of the Imperial G»*ettccr of India. lu Go™"””-"* A ct Ttr of 1890 ^Titl. tti.: n il« tl.ercun.ior) and Ant XT of w p p h W ' « II nnrt V Of thoIlBport on Iii'iHn OonBtltuttonnl ^ fo rm a. Oovernm entof Iiirtln Act— 1910 „ „ J * ) , B o o k - k . rplnK for AccouQtflnt itudont* and Ohaptnn I, I I nnd V I-X I of Mma author-B Au Utinu should be r“a<i. The Audltor-Oeneral will, irlion aecoswiry, l«*ne furthtr InitrucUoM rtf.rd la i any oth»r booki to be studied for thcs* subjecu.
- 27. 16 No. 4] APPENDICES. SCHEDULE B. H i g h e r D e p a r t m e n t a l E x a m i n a t i o n , ( c ) For Probationers who have imdergone trami7ig in Railway Accnvnic Subjects. Marks. 1. Government Book-keeping, and the Civil Account Code (8th edition), Cliapters 1 to 6, 11, 12 and 16, the Audit Code (1st edition), Chapters 1 to 12, 15, 21 and 40 to 42, and the Account Code (1st edition). Chapters 10 n , 12 and 1 3 ................................................' . . . 250 2. Civil Serv'ice Regulations (Pension Rules only) and Funda mental Rules (including the supplementary rules issued thereunder by the Governor General in Council) . . 250 3. Railway Accounts, General paper on all branches of Rail way Accounts 250 4. Railway Accotmts. Special paper on— (а) Open Line Expenditure audit, and budgets, and Store Accounts, or (б) Open Line Traffic Audit and Statistics, and Railway Construction Accounts . . . . . 250 T o t a l ................................................i,000 F or others. 1. Chapters I, II and IV — V I and V III of Government Secu rities Manual and all chapters of the Civil Account Code, 8th edition; Volumes I and IT, Audit Code {1st edition) ; Accoimt Code (1st edition), and the Forest Accoiuit Code . . . . . . . . 250 2. Civil Service Regulations (Pension Rules only) and Funda mental Rules (including the supplementary rules iasued thereimder by the Governor General in Council) . . 250 3. Government Book-keeping and Finance and Revenue A c counts . . . . . . . . . 250 4. Public Works Accoimt Code . . . . . . 250 T o t a l . . . . 1,000 <c) The exanilntttlon will bo of a practical nature and books ill be a llo w e l
- 28. 17 APPENDICES. [No. 4 * R u le s for th e D ep a rtm en ta l E xa m in a tio n qu alifying fo r appoint- m e n t to th e S u h ord in a te A cco u n t Service. [See Art. 49.] (1) The Departmental examination qualifying for appointment to t.h? bubordinntc Account Service will be held once a year in November for all Livu Auait ofBces and will be separate for each branch of service. It will be ^cla in the several Civil Audit offices and be conducted, under the rules in i^ec^ion of this Appendix, bv means of question papers forv.'arcled by the Auditor General or set by the local Accountant General, as the case may be, th ^ below'. The answers will be examined and marked by 6 Auditor General or local Accountant General aecordine as the papers are set by the former or by the latter. Aj offlfiTw holiiisp .n ssp dtheI ’xam inatiO Dfor,-> n ybranchw ill D ot. if he appears at theeiaml- anotherbranch, boreq u irrcl to passagaininthe S'ibjects rotnm onto the tw opxam inntions, (2) All persons appointed direct to the Subordinate Account Service, who. nave not passed this examination, are. required to sit for it under the rules in Article 50. Graduates wdth not less than three years’ permanent service in a Civil Audit office or as Divisional Accountants, and others w’ -th_ not less than five years’ permanent service in a Civil Audit office or as divisional accountants, ^■■ly be allowed to appear at the examination, if they are certified by the Accountant General to be regular in their attendance, energetic, of "good nioral character and business habits, to give indication of possessing aptitude for the work of a Senior Accountant, and to have a reasonable prospect of passing the examination Except with the special sanction of the Auditor General such persons will not be allowed to appear at more than four exa- mmr.tions. ™ — J^^f'n-frradnates c.^n count prrmanci't pervlre ns ncco’Tnf« clerks in divisional or snb-dlviPlonal of the Pulillc Works T)epartment, up to a period not exceedina two years, as pernianen* service as Divisional A rconntnnts for the pnrposr? of this rnle. t'nn I — service reqi'ired iintii'r this nile to mnJte n person eligible to appear In fhe Examlnn- i several periods of .service, riz.. II) as a Divisional accountant, (2) as an accounts ^ ^ nniit of tw o yoars> and na a clf^rk In nn A udit offlre. fi._ S.— Service as a tpm pnrary D ivisional A cconntant can also count if the person concerned I«. at ‘•ue tim e of sittin s for th e exam ination, in pprmanont Oovernm ent omploj^. J>OTE 4.— FiXtreme care should be pxorci:-cd in pranting tho certlflcate referred to above. f2A) The e.xamination of the Commercial Branch is reserved exclusively lor the following classes of men: — (1) Probationary Superintendents, Divisional Accountants and cl’ rV,' on the staff of the Director of Commercial Audit at Headqup.rte-.s or elsewhere, (2) Probationary Superintendents, Divi'iional Accountants and clerks who have undergone at lea.-it six months training under the Director of Commercial -udit in commercial ncconnt!in'’y ,Tnd audit work either at Headquarters or elsewhere, who either— (i) are .still attached to the Commercial Section though not brought .... f^n to the strength of that Section, or (n) have ■been appointed to some commercial accounting post in any part of India or Burma. ,3) Senior Accountants -and Accountants who have at .some v^ne undergone at least six months training in Commercial Account- n.ncy and Audit work under the Director of Comnipreia! .udit and are accented by him as suitable candidates for th >> exam in.-. tion. prov;n,.p', r'*’,'!* . t'’ bm n"h of tbo Subordinate .V ceoiin t ‘iervire d r. not unn lv? ernnient Local Audit n-.Tirtm i-nr has b een tr.uH tiTrel tn tbi control of the T .oc'il fi.-n-
- 29. 18 No. 4] a p p e n d i c e s . (3) Accountants General .vill submit to the Auditor General, not later thaa the 15th September in each year, a statement, in the lollowing form, of the candidates for e x a m in a tio n in the following N o v e m b o r :- It not appointed direct. S Total Permanent Service. Character. i I B oth for graduatca I an dn oa-graduates. ^ 8 <! Nam e of candidate (4^ (a y The s u b je c t ^ ^ the examination and the full marks aUotted to each are as follow s: O rd in a ryS u b ject. (1) Pr6cis and Draft Maries. 150 S p ecia l S u b jects. I.— Ordinary Branch. (2) Fundamental Rules, Civil Service Regulation (P ^sion ■ Rules only), Leave Procedure Rules made by the Go vernor General in Council and instructions issued by the Auditor General in connection with Leave Procedure (Appendix 10 of the Audit Code) (3) Civil Account Code, Volumes I and II, Audit Code (o m t- tine Works audit and Public Works Inspection Rules), T r ^ u r y orders issued by the Governor General in Counoil luider Rule 16 of the Devolution R u l^ , Forest Account Code and the Mwiuftle issued by the ControUer of the .................................................................................................. 200 200
- 30. 19 APl’ ENDICES. [NO. 4 Subjects. M arks. (4) Public Works Accounts Rules and Procedure, viz., (1) Public Works Account Code and (2) Works Audit and Public Works InspectionRules. . . . 200 (5) Book-keeping, Government andCommercial, and the Ac count Code 150 N o te .— “ The Student’s Complete Commercial book-keeping, AccoTintiDg and Banking b y Art or Fleldhoaise has been rrescribcd as the text-book for tlio paper on Commercial book-keeping- (6) Financial and Procedure Rules (including the supplemen tary rules issued under the Fundamental Rules) issued by the local Government (or the Government of India in the case of candidates of the offices of the Auditor General and the Accountant General, Central Revenues) ■which have a bearing on subjects (2), (3) and (4 ); and also the Public Works Department Code in the form in which it may have been authorised by the Local Government or the Government of India, as the case may be - 150 II.— Local Audit Branch. (2) Rules and Regulations for the Audit and Inspection of Accounts subject to the Audit and Inspection of the E x aminer of Local Fund Accounts . . . . 250 (3) Acts of the Legislature and the Statutory Rules framed thereunder relating to the accounts referred to under ( 2 ) ............................................................................................250 (4) Such portions of the following as the Accoimtant General may prescribe— Fundamental Rules, Civil Ser^ace Regulations (Pension Rules only). Travelling Allowance and Leave Pro cedure Rules framed by the Local Government, Civil Account Code (Volumes I and II), Audit Code and Account Code . . . . . . 250 (5) Commercial Book-keeping . . . . . . 100 K ote.— The note under subject (5) of the Ordinary Branch is applionble to sublect i(5) of the top*! Audit Branch also. III.— Commercial Branch. (2) Special subject (2) of the Ordinary Branch . . . 200 (3) Civil Account Code, Volume? I and II, Audit Code (omit ting Works aiidit and Public Works Inspection Rnles Treasury Orders issued by the Governor General in Council under Rule, 16 of the Devolution Rules, Forest Account Cods and Chapters 1, 2, 3. 12, 16 and 17 of the Account Code 200 (4) The theory and practice of Book-keeping as applied to trscling and manufacturing concerns and the prepa ration of Production. Trading and Profit and Loss Ac counts and Balance Sheet . . . . . 200
- 31. 2 0 No. 4] APPENDICES. Subjects. M arks. (5) The theory and practice of Factory accounting, embrac ing stores control and costing . . . . . 150 (6) The audit of the accounts of trading and maniifacturing concerns . . . . . . . . 150 N o te .— F o r subjects (4) to (0) above the follow ing tex t books are recom m ended ior stu d y :— A dvan ced A ccounts b y K . If. Carter, F .C .A . Cost A ccounts by L . H aw kins. A u ditin g (a practical m anual for auditors), b y 1 . K . D icksee. (6) In each of the subjects (2), (3) and (4) of the ordinary and the Local A u dit Branches and in subjects (2) and (3) of the Commercial Branch, there will be two papers which will be given in the order indicated below, and in the subject (6) of the Ordinary Briinch there will be an entirely practical paper divided into two p a r ts ;—■ (i) A paper to be answered without books. (ii) A severely practical paper to be answered with books. Questions in special subjects (4), (5) and (6) of the Commercial Branch are to be answered without the aid of books. For the practical papers each candidate should bring with him a copy of each of the following books: — J O rd in a ry B ra n ch. j ’Civil Service Regulations with Appendices. Fundamental Rules. "^Devolution RuleB. ^Treasury Orders issued by the Governor General in Council. Audit Resolutions. Civil Account Code, both the volumes. Audit Code. ■ * Account Code. . Forest Account Code. J Public Works Department Code. Public Works Account Code, with the Book of Forms. Manuals issued by the Controller of the Currency. ^A ud itor-G eneral’s Audit Rulings issued during 1921-22 and subsequent I years and Audit Instructions. '■ Leave Procedure Rules made by the Governor General in Council. Such books relating to subject (6) as the Accountant General may prescribe. L oca l A u d it B ranch. Civil Service Regulations with Appendices. Fundamental Rules. Audit Resolutions. Civil Account Code, both the volumes. Audit Code. Account Code.
- 32. 21 APPENDICES. [ N o . 4 Leave Procedure Eules made by the Local Government and Travelling Allowance Eules made by the Local Government. Such acts of the Legislature and books of rules and regulations as the Accountant General may prescribe. the Subordinate Accounts Service Examination are permitted te use in the ■ o r auv Comijilation of tha fundamental and Supplementary Euios, ny otner C^mjuiation of a similar nature, in tboso papers in which the use o£books is allowed. ^ Com m ercial Branch. Civi! Service Regulations with appendices. “ undamontal Rules. Devolution Rules. Treasury Orders issued by the Governor General in Council. Audit Resolutions. G'vil Account Code, both volumes. Audit Code. Account Code. Forest Account Code. Leave Procedure Rules m vle by the Governor General in Council. Auditor Gcnoral’s Audit Rulings issued during 1921-22 and suljao- quent years. (c) Subject (1) is common to the threo branches. If a man of the Local Audit J.5ranch or Commercial Branch who has passed the Local Audit or Comrnercial examination is transferred to the Ordinary Branch, he can be appointed only to the clerical sei-vice thereof or to the Divisional Account ants service, if eligible, and will not be entitled to promotion to the Sub ordinate Account service of the Ordinary Branch unti! he has passed the special subjects of the Ordinary Branch. But men of tne CommerciaJ Branch who, when thej' passed the Commercial Examina- 35 per cent, or more of marks allotted for subjects (2) and (3) ot their branch will not, on re-examination for the ordinary branch, be I'equired to appear for subjects (2) and (3) of that branch. (</) The papers on the ordinary subject, special subjects (2) to (5) of the Branch and special subjects (2) and (3) of the Commercial Branch ^ili be set and marked by the Auditor General and those on subject (6) of tne Ordinary Branch and on the special subjects of the Local Audit Branch Accountant General. The papers on special subjects (4), (h) and (6) of he Commercial Branch will be set and marked by the Director of Commercial Audic. i'i onen to the Accountant General to require Auditor!-, of the ■ whatr-vn^ ■ to pass in one or more vi rnaculare of the Province in which they are employed, by or standard he may consider desirable, (5) In Ordinary Branch the number of marks required to secure a a, follows and Draft . . 35 per cent. ^'-ber subjects . . . 3 5 per cent, in three and 40 per cent, in two. These percentages must also bo secured separately in the practical papers answered with the aid of books. Aggregate . . . 4 0 per cent. at candidate failing at an examination but passing in any subject with tha> SP per cent, marks, separately in each paper where there is more sub? paper in any subject, will not be required to appear again in that ject at a further examination.
- 33. 22 J f o . 4 ] a p p e n d i c e s . (6) In the local A udit Brancli a candidate will be considered to have passed if he obtains the follo’winR m arks: Snbiects (lU o (4) . • 35 p e r cent, in two and 40 per cent, in two. Subjects to These percentages must also be secured separately in the practical papers answer ed w ith the aid of books. Commercial Book-keeping . 40 per cent. Aggregate . . . 50 per cent. b /p a S s T n r t £ e in i n S tions if he so W’ shes. i i (7) in the Commercial Branch a candidatewill be considered to have passed if he obtains the following marks :— Precis and D r a f t .......................................................... 35 per cent. Special subjects (2) and (3)...............................................30 per cent. This percentage must also be secured separately in the practical papers answered with the aid of books. S p e c i a l s u b j e c t s (4), (5) and (6) . . . . Aggregate . • • • ‘ (3), may be exempted fr9nl further examination in those subjects examinations if he so wishes. _ __ Tnp romnlete results of the examination will be communicated by tbe '^ ' (0)''Tre"Auditor General reserves to himself the power of allowing excep t i o n s to t h e s e r u l e s in very special cases. years in respect of persons then in service. V -R u les for conducting the Departmental Examinations referred to in V . xi/uv O J ^ TTT ___7 TT7 +7i;p A'n'rn>r}/ii.'r. Sectims T T Tand TV of tlm Appendix. nominatol ^ examination papers must not be opened till the presence of the candidates.
- 34. APPENDICES. 23 [No. 4 (4) The several papers should be given out singly and the exercisM should be worked out by the candidate in the presence of the presiding omcer. (5) An index number is assigned to each candidate; this should be entered by him on each of his papers, instead o f his Tuiine, vihich s.iould iwwnere appear on the proceedings. (6) The questions need not be written out by the candidate; only answers and solutions should be written in full, with the number of the < 3^ ^ tion prefixed. The answers may be first worked out on wpte paper, ine neatness of the candidate’s paper is taken into consideration in assigning marks. The paper should bo of foolscap size, and the ° f number and the date and title of the subject should be written at tne top each page. (7) The candidate’s solutions, as iirst written out fair, must be si^rendered to the pi^esidinf^ officer w ithin the tim e allowed for each paper, in e actua time taken by the candidate, i.e., the interval between receiving the exam n ^ tion paper and returninp: his solution paper to the presiding officer, snouia be stated on the back of the solution paper. (8) The solution papers should be transm itt^, «rithpuc alteration cr correction, immediately after the close of each day^s examination, by sealed packet, to be registered if sent through the post, and addressed to the Deputy Auditor General (Personnel) by name. 1. This nile does not apply to tho parora set by the Accountant General under paragrapti 4 (d) of Sec- tion IV of tills Appendix. (9) The presiding officer must certify that the above rules have been strictly followed, by signing certificates in the form given below, and explain any accidental or unavoidalole deviations: — Examination 102 . 1. Subject*:— 2. Date on which th.^ examination is held :— 1 Begun. Ended. j Index Number(a). Remarks. Hour. Minute. Hour. ; Minute. . CcrtiBed that the examination of the candidate(s) is/a ,e noted above has been conducted strictly m accordance with the pie»- cribed rules. The following candidate(s) did not sit for the examination; — Absent Exempted . ■ ............................................................Index No. Datfd the 192 Presiding Officer Bank • Theoretical and Practical papers, ns the cnao may be, to be spseUied.
- 35. 24 No. 5J A P P E N D IC E S . a p p e n d i x 0. [See Art. 95.] Statement prescribing the periods after the expiration of which the various classes of records of the Audit office may he destroyed. - Iterp No. Description of Records. ^ , I -— Account Compi'Miions. Consolidated Abstracts Journal Ledger . . . . District Classified Abstracts Detail books . orks Audit Divisional Summaries (monthly) II.— Accountf! received. Treasury Cash Accounts, Lists of Payments, and Re venue Schedules. Schedutes of Interest Warrants paid, Schedules of Lon don Interest paid, and Schedules of Miscellaneous payments. Schedules of Pension Contributions recovered from offi- cers m Foreign Service, if received separately with the Cash Accounts. Treasury Schedules on account of Public Works re ceipts. Monthly accounts of PubUc AVorks Disbursing officers, with supporting schedules, schedule dockets, lists of payments and vouchers for pavments other than those for land taken up (see item V I, .3). 6 Accounts current received from other Governments and Departmente. TIT.— jRetuma received. 1 Books of Establishment . . . . 1 « > I ^ I 3 4 I I 6 ; I 6 I 1 I 1(0) 2 3 4 No. of complete account years for which to be preser^'ed. Permanently 30 30 15 15 15 6 10 (or, in the case of vouchers for large projects, until 5 years after the closing of the estimat-e, whichever is later.) 15 35
- 36. , 25 ArPEMDICES. [No. 5 O ’ Item No. Description of Records. No. of complete account years for which to be preserved. IV .— Audit Registers. 1 Audit Register of Gazetted Officers’ Pay and Allow ances. 12 0 Salary Audit Register of Public Works establishments , in P. W . D. Form 64 (now abolished). | 35 3 Establishment Avidit Register . . . . . 8 4 Audit Register of Pensions (Superannuation) 6 5 'Audit Register of Pensions (Political) 12 € Works Audit Register . . V .— Miscellancmts Registers. Permanently, or such shorter pe riod, not being less than 15 years, as may be prescribed by the Accountant General in con sultation with the local Gov ernment. 1 Register of Lapsed Deposits and Bills Permanently. 2 Register of Govermnent servants lent or transferred to Foreign Sex'vice. 35 3 Register of Pension Payment Orders Pormanently. 4 Cash and Cheque Registers of the Pre-audit Depart ment. (This term also includes the Cash books of the late Pub lic Works Account Offices.) 15 5 Book of Transfer Entrion . . . • • 5 6 Transfer Entry Number Book . . . . • 6 7 Transfer Ledger and Abstract . . . ■ , • 5 8 1 Deposit Register 1 0
- 37. No. 6] APPENDICES. Itom No. Description of Records. N o. of complete account years for which to be preserved. V .— M iscellaneous Registers— contd. 9 Bill Register . . . . . . . . 5 10 Inward Exchange Aceoimts Adjustment Registers 6 11 Register of Invoices . . . . . . 5 12 Register and Broadsheet of Special Recoveries (Article 434). 5 13 Do. when used as item 14 below 35 14 Register of Recoveries made tmder Rule 127 of the Fundamental Rules or imder Article 783 or 802 of the Civil Service Regulations or on account of es tablishments on Foreign Service of the third kind under the old Foreign SerAnce Rules. 35 15 Register of Index to House Building Advances . ' 25 16 Register of Permanent Advances . . . . 4 17 Registers of Working estimates sanctioned against the project estimates of Public Works. 2 years after the completion of the project. i 18 Registers of Land charges . . . . Permanently. 19 Provident Fund Ledgers and Registers 35 20 Provident Fund Declaration Forms . . . . i 1 1 Permanently in those cases only in which pay ment is made to the nominees of subscribers. 21 Registers of Securities and Properties held Permanently. 22 1 Register of Contingent expenditure . . . . V I.— Vouchers. 1 5 1 j Loans to Mimicipnlities, Native States, etc. 20 2 j Pay Bills . . . . . . . . 0
- 38. 27 APPENDICES. [N o . 6 Item No. Description of Records. No. of complete account years for which to be prosepved. V I.— Vouchers— contd. 2-A. Vouchers on which final payment of General Provident Fund money is made to persons other than the sub scribers. 30 3 Vouchers for payments on accoimt of land taken up . Permanently. 4 Assignments and Compensations . . . . 5 5 Advances : Revenue, House-building, Miscellaneous . 6 6 Deposits Repayment Vouchers (other than Personal Deposits). 5 « 7 5 8 VII.— Miscellaneous. According to their class. 1 Acquittance Rolls for pay and other allowances 1 35 years in the ofiSce of the Ac countants Gane- ral, Bihar and Orissa and Cen tral Revenues, and 5 years in other offices. 2 S 3 Broadsheet of Contributions towards pensions and leave salary. 35 4 Broadsheet of recoveries made tmder Rule 127 of the Fundamental Rules or under Article 783 or Article 802 of the Civil Service Regulations or on account of establishments on Foreign Service of the third kind under the old Foreign Service rules (Article 435). 35 6 Files of renewed Pension Payment Orders and of their ■ acknowledgments (except those referred to in the i 2nd paragraph of Article 327 of Civil Account Code, Volume U). See Article 331 (c).
- 39. 28 No. 5] APPENDICES. Item ^No. Description of Records. V II.— M iscellaneous— contd. 6 Pen-sion Reports . . . . . . 7 Reports of Inspection of Treasuries and Public Works offices. Correspondence ;— (a) Resolutions and Circulars of Government and Circulars and General lettei’s of the Auditor General and the Controller of the Currency on audit and account questions. (h) References to the Auditor General for decisions on audit and account questiorLS, and decisions thereon. (c) Orders Banctioning permanent establisliments . (d) Letters recommending or aanctioning perma nent advances. (e) Letters regarding the provincialization of bud get allotments mder certain heads. (/) Letterp recommending or sanctioning the open ing of Personal Ledger Accounts. {g) Reports and orders on defalcation cases . (gr-l) Orders communicating sanctions to jsensions together with the first pages of applications for pensions or the descriptive rolls, a.s the case may be. (h) References and orders regarding the opening of n ew tfoasu i'iea. (i) Orders and sanctions of a ponnanent character (c.i;., orders pormanenlly oxeriiptiiig (lovei'n- ment servants from the operations of Article 1056, Civil Service Regulations). {j) References and orders in connection with Plague, Famine and Census. (h) Statement of loss or gain of Revenue due to Famine. No. of complete account years for which to be preserved. 25 5 Permanently. 10 10 J Permaneiil Iv. 20
- 40. Item No. APPENDICES. Description of Records. 29 [Ko. 5 Xo. of complete aceoTmt years for ■which to be preserved. 10 11 V II.— Miscellaneous—conoid. [1) Deleted . . . . . . (m) Deleted . . . . . (n) Returns of political pensions . Office copies of— (a) March Final Accounts . (b) DeleteJ . . . . (c) Deleted . . . . - (d) Deleted . . . • • (c) Annual Review of Working of Treasurie? (/) Deleted . . . . . Office copies of— (a) Interert vouchers and lists (/>) Mortality Returns of Pensioners (c) Audit Report . . . . (cl) Appropriation Report . (fi) Budget Estimates Other records (including office copics of accounts and returns sent) not specifically mentioned. Peimanently. 10 Left to Accoiint- ant General’s 3EEH95Wc*n.,^
- 41. 30 No. 6] APPENDICES. A P P E N D I X 6 . [See A rt. 148.] Local Govenunent (Borrowing) Rules, Short title ,'and Commence- 1. (-Z) These rules may be called the local Gov- ernment (Borrowing) Rules. (S) They shall pome into force on a date to be appointed by the Governor General in Council, with the approval of the Secretary of State in Council, and different dates may be appointed for different parts of India. 2. A local Government may raise loans on the security of the revenues Purposes for which loans allocated to it for any of the following purposes, may be raised. namely :— (а) to meet capital expenditure on the construction or acquisition (in cluding the acquisition of land, maintenance during construction, and equipment) of any work or permanent asset of a material character in connection with a project of lasting public utility, provided that— (i) the proposed expenditure is so large that it cannot reason ably be met from current revenues; and (ii) if the project appears to the Governor General in Council unlikely to yield a return of not less than such percentage as he may from time to time by order prescribo, arrange ments are made for the amortisation of the debt; (б) to m eet any classes of expeniliture on irrigation which have under rules in force before the passing of the Act been met from loan funds; (c) for the giving of relief and the establishment and maintenance of relief works in times of famine or scarcity; (d ) for the financing of the provincial Loan Account; and (e) for the repayment or consolidation of loans raised in accordance with these rules or the repayment of advances made by the Gov ernor General in Council. 3. (1) N o loan shall be raised by a local Government without the sanction _ ^ (in the case of loans to be raised in India) of the Sanction toLoaua. Governor General in Council, or (in the case of loans to be raised outside India) of the Secretary of Stats in Council, and in Banc- tioning the raising of a loan the Governor General in Council, or the Secre tary of State in Council, as the case may be, may specify the amount of the isnu'3 and any or all of the conditions under which the loan shall be raised. (S) Every application for the sanction of the Secretary of State required by this rule shall be transmitted through the Governor General in Council. 4. Every loan raised by a local Government in accordance with these rules shall be a charge on the whole of the 'revenues allo- Priority. cated to the local Government, and all payments in connection with the service of such loans shall be made in priority to all payments by the local Government other than the payments of— (i) the fixed provincial contribution payable to the Governor General in Council; (ii) interest due on sums advanced to the local Government by the Governor General in Council from the revenues of India, and (iii) interest due on all loans previously raised by the local Governmant.,
- 42. 31 APPENDICES. APPENDIX 6-A. Rules Governiagtlie Administration of the Provincial Loans Fund. (Made by the Government of India under paragraph 2 of Annexure I b ) 1. In these Rules— j. i.vmpnt G overnm ent o f In d ia means the Finance meaM the of India, -Fund means the Provincial Loans Fund, No. 1250- Eesolution of the Government of India in tne Finance D p > F „ dated the 25th -March 1925 (Annexure I below). 2. The Fund shall b e administered b y t h e G o v e r n m e n t of I n d i a , M IS reserved the power to interpret, and, when necessa.y, Rules. , 3. All Provincial Governments shall be admitted to the scheme on e conditions laid down in the Resolution and these Kule . _ 4. Applications for advances required by financial year from the Fund shall be made 9 preceding. The as to rsr.ch the latter not later than the before the decision of the Government of India thereon will 1st of March. 6. The applications shall state— . (i) the objects for which the 'advances are required, (ii) the amounts required for each object, (iv) the dates on which the amounts are required, and (v) the mnnner of repayment proposed. They shall also be accompanied by in^p^ra'^raph Accountant General to the effect that the conditionprescribed P . 3 of the Resolution has been fulfilled. t>„„« n. The standard rate of interest ’ y j^ ^ f ^ ^ e f o r e the end of Jut'on will be announced by the Governtnent Auanst each yerr. , ,, - Interest on m,de fron, tb. t" ^hich the advances a-e i-nde in accordance with the decision reterrea to 4 j s“ The terms once sanctioned by the Government of t h e amounts, the drawing and the repayment of -A o f altered except with the specific previous sanction of the G o v e rn m e n y t^ T F . l.-T l,o n-tusftl of a I.on!?btlvfi /ouncil to vnte t';f ‘a'lte'rin* which nil ndv.mcpl-nshppnorrlM for nrd Fnrctipnp.1 , will lio licia to i r n tu the tcrma pnnctipnfil fo the extent norcSMrj-. from th» NOTE 2 —-.!J paymfntH pf inlcrnpt nna rfipnyiiicnt? rf prlw lrnl m Tcsrrrt othern-lp: rtini] fhriild l i n’oa ecn the 31i>t Jl.iroh cm’l' year. Nornmlly. ftti 1 ^ eqn!tc;1 ln torc8 tn Ion ew oiiM be,,n i,loiifhe!)l!t^ rareliof tlinycnrin -nhich tho_artw^ succecdlng year until th f l'njTnonf3 of prlr.cipal and interest wouM lie made on tlio 31et M iinn ot adTOnceaaro fully repaid, , 0. An annual R.port on the working of the Fund will be Prepared by the Ocvorninent of India and copies forwarded to the S e c r e t a r y of State and to the Provincial Governments concerned.
- 43. 32 , N o . 6 ;-A j AI'PENL'ICES. A N N E X U E E I. ( G. I., I.D..Re3ol-.jtionXo.D.1250-F., dated the 23th H arch 1925, regarding th e introduction of the Provin cial lo a n s Fund.) The Government of India have had under consideration the question of ^stem atising the arrangements for administering the advances made by the Central to Provincial Qoyernments. After consultatior. with the latter it has been decided to establish a Central Fund, out of which all advances granted by the Government of India to Provincial Governments will in future be maae, and to standardise for all Provinces alike the terms on which advances granted for various purposes wil! be repaid to the Fund. constituted as from the 1st April 1925 and shall be it- Provincial Loans Fund” . Rules governing the administration oi this inmd will t>e promulgated by the Government of India. if. All outstanding capital liabilities of Provincial Governments to the jovcr nment of India will be transferred to the Fund at the time of its con stitution and this capital v/ill be increased from time to time as required by lai'tiier advances from the Government of India. 4. The rate of interest charged by the Government of India on advances to the Fund which represent capital liabilities transferred to it in accordance with paragraph 3, will be the same as the rates at which interest would have been paid to the Government of India by the Provincial Governments but for the constitution of the Fund. The rate charged on further advances to the fund will, however, be determined on the basis of the cost of new borrowino’s to the Government of India from time to time. ^ 5. If at any time there is a surplus in the capital of the Fund not required or likely to be required at an earl3^ date for the purpose of new advances, th3 i^und shall be entitled to apply such surplus towards the reduction of sdviiuces previously made to it by +he Government of India under such con ditions as may be determined bv the Government of India according to the circumstances of the case. 6. The terms already arranged between the Government of India and the Provinces in regard to any advances sanctioned prior to the constitution of the Fund wil! not he modified or affected in any way. The Fund will simply tnkf- thr place of the Government of India as one of the parties to these contracts tns-d-vis the Provinces concerned. 7. The amount and the purpose of every advance which may be made by the Fund to a Provincial Government will be determined, as at present, by the Government of India in the Finance Department, and the Assembly will be asked to vote the necessary supply under the head : “ Advances to the'Pro- vincip.l Loans Fund” . The receipts into, and disbursements from, the Fund w i'l U I-. recorded in the public accounts under a distinct head “ Provincial Loans F u n d '. 8. Advances of less than ils. 5 lakhs for any scheme or group of works will not normally be made from the Fund, as being excluded by the principle laid down in 'Rule 2 («') of the Local 'Government ('Borrowing') Pules, vhich renuires that the proposed expenditure shall be so large that it cannot reason- ably bo met from furront revenues. The rules govevm'npr the grouping of individual works for the pui-pose of this paragraph shall be the same as the rules which goveri/ the grouping of works in order to determine the authority which IS competent, to sanction the total expenditure.
- 44. 33 APPENDICES. [No. 6 The limit of Es. 5 lakhs, however, will not apply to capital expenditure W on productive works or (b) in a commercial department which is working of profit as to fulfil the test of productivity imposed by the Secretary I otate or (c) on commercial undertakings whose accounts are maintained on a commercial basis. 0 Xo acU-anccs will be made oiit of the Fund to any Provincial Govern- . " ’b'ch do not provide annually out of their ordinary revenues sums ^JJucient to redeem within a period not exceeding 80 years from the date len tliey were originally borrowed any loans or advances which they may Fu”^l TV,- time obtain or have obtained from any source other than the rioki ■ <^ondition, however, will not apply to the pre-Reform irrigation debt referred to in paragraph 12. 'i’] K standard rate of interest charged by the Fund on new advances ►'I be so calculated, after taking into account the repayments due to the •und on already existing' advances, as to maintain the solvency of the Fund, n . The standard rate of interest will be charged by the Fund to the on all advances required for capital expenditure which can be Pi’oductive under the rules on the subject approved by the Secretary II making advances to cultivators and to co-operative societies Qu loans to local bodies. For all other advances, the rate will be J per cent, above the standard rate. J2. All new advances made from the Fund and also all advances outstand- at present other than the debt relating to irrigation work.? constructed nctcro the Eeforms, the liability for which was transferred to Provincial ^'ovcrnments under the Eeforms Scheme, will be subject to eventual repay- ent. It will be for the Government of India in the Finance Department ,^^termine whether in any particular case repayment shall be by equated 'Utalments of principal and interest or otherwise, and whether due insfal- ents may be jiostponed or other exceptional arrangements made without «ireatemng the solvency of the Fund. 1^ The Government of India in the Finance Department will maintain schedule specifying the term of years appropriate to the repayment of ' uvances required for various purposes and will communicate to all the rovinces auy additions to or modifications of that schedule at the time when «ey are made (See Annexure IT below), 1-i. In the event of its beiiiff neci’sspry to write off any part of an advance irrecoverable, the loss shall not fall on the Fund but shall bo made the (Jcasion of a special Demand Grant to be submitted to the Assembly. Government of India retain full power to refuse or suspend if Fund and to modify the constitution of the Fund in any way, don position of India makes it imperative that this should be f The existing rights of the Provinces to borrow otherwise than in the Ttn ot advances from the Government of India will not be impaired. A N N K XFEE II. {Schedule, specified in paragraph 7-? nf fhe Besmdtion.) . Maximum number of vears within which advances from the Fund should I ’ppaid; — Advances rpqnired (I) for Cnpitnl exponditure which cnn be classifip'l as prndnctive and (2) for ninkinj? advoncp<i to cultivators nnd to co-operativo societies and loans to local bodio3 • . . . .^0 voars. Advances for all other pnrjx)ses . . . . . < . .50 yoara.
- 45. 34 No. 7] APPENDICES. APPENDIX 7. List oS Major and Minor Heads of Account of Central and Provi:icial Receipts and Disbursements. N ote 1.—The phrase “ Indian Posts and Telegraphs Department'’ should be used in substitution for “ Posts and Telegraphs” wherever the latter occurs throughout this Appendix. N o t e 2.— Exchange in respect of all revenue and capital transactionsin England is adjusted under the several major heads under which the transactions inEngland occur, vtdc Article 347 of the Account Code. A separate minor head “ Loss or Gain by Exchange” may, therefore, be opened, when necessary, under any major’ head under v/hich no such minor head is shown in this Appendix. M a j o r H e a d s . M i n o r H e a d s . A.— Principal Heads of Revenue. I .— C u s t o m s , , Sea Customs— Tmportg. (T) (1) The revenue under this head has to be classified under the follow ing sub-heads :_ _ Spncial Duties. 1. Liquors— (a) AI-3, beer, porter, cider and other fermented liquors. (f>) Spirits and liquors. (c) Wines. 2. Sugar, all sorts, excluding confectionery. • 1 . Tobacco. 4. f'oni, coke and patent fuel. 5. Mineral oils. 6. Arms, ammunition and military .stores, other than gun-powder and other arms assessable to duty at 30 per cent, ad valorem. "■ O p iu m . G. Cotton yarn and thread. * 9. Cotton piece-goods :— (a) Oiesy. !*) W hite. (c) C o lo u re d . 9A. Silk jMixtures. 10. Matches lOA. Match splints and veneers. lOB. Portland Cement. IOC. Printers’ ink. Duti/ at per cent 11. Marhincry (ex-cluding locomotive engines and tenders). IIA. Locom otive Engines and Tenders. 12. Other articles. Duty at 10 'per cent. 13. Metals— iron and steel. 14. Railway plant and rolling stock. 15. Other articles. Duty al 15 fjer cent. 16. .Articles o f food and drink (excluding grain and pulse, other than flour, and sugar and vinegar). 17. Raw materials and articles mainly unmanufactured, other than metallic ores.
- 46. 35 APPENDICES. [No. 7 M a jo b H e a d s . I M in o b H e a d s . A.—Principal Heads of Revenue—con(<?. ■I.— C u s to m s — con<d. Sea Customs— Exports. (2) Miscellaneous. (3) I Land Customs. (4) Excise duty on Cotton Manufactures. Excise duty on motor spiait. Excise duty on Kerosene. Warehouse and AVharf rents. Miscellaneous. (5) ______________ _____________________ Deduct— ^Refunds and Drawbacks._____________ 18. A rtic le s w h o lly or m a in ly m a n u fa ctu re d — (a) C u tle ry and h ard w are, o th er th a n electro p lated w are, an d im plem ents an d in stru m en ts o th er th a n m usical. (i) M e ta ls, o th er th an iron and steel. (c) Y .irn , an d te x tile ifabrics (oth er th an cotton y a rn , cotton piece-BOoda Jind s ilk n iaim factu res). {d) A ll o th e r a rtic le s w h o lly o r m ain ly m an u factu red . IS. J liscellan eo u s. Duty at SO per cent. ■ ^ 0. .H otor cars and cycles. 21. S ilk p iece-goods an d o th er m an u factu res o f silk . 22. P n e u m a tic ru b b er tyres and tub es. 23. (H h er articles. Protf.ctive Special Duties. 21. C o al tu b s. _25. Iron arul steel. 26. S te el K a ilw a y T ra c k M a teria ls. 27. P a p e r and S tatio n ery. Duty on Government stores (indudinfj imports by State Hailu-ays). ■'liticles lia b le to p ro te ctiv e d u ties— * 28. S te e l R a ilw a y T ra c k m aterial. 29. O th ers. 30. O th er R a ilw a y p la n t and ro llin g sto ck . 31. O th er stores. h ead should be en tered ;— H id es and S k in s, ra w . J u te :— (q ) R a w . (b) Manufactured. R ice. T e a . ,,, Government Stores. o) Includes— R eco v eries on acco u n t o f custom s estab lish m en t a t a p riv a te w h a rf u n less cred ited b y d ed u ctio n "from ch arges. Lommission (7^ per cent.) on Little Basses light dues and one per cent, on Straits light dues. C ess on in d igo O th er item s. ('>) D iv id e d as fo llo w s ■ — m port d u ty on C o tton goods. fut^" O th er d utire. finre, fo rfe itu re s and m iscellaneous (confiscations and p enalties ’iiid er the (S'j r r .,1 C ustom s A c t, X X I X o f 1857). F e e , 7 .^>>'>‘^'<1 g o - ’ O th er ca rgo boats. o2
- 47. 36 No. 7] APPENDICES. M a j o b H e a d s . M i n o r H e a d s . II.— Taxes on Income III.— Salt r v .— OpnrM V .— Land R even ’c te A .— Principal Heads of Revenue—cojiid. Income Tax. (6) Super Tax. Miscellaneous. (6A) Dcduct— Refunds. Sales of Government Salt. Excise duty on Salt manufactured locally. Duty on imported Salt. Rents of warehouses. Fees and cesses. (7) Despatch receipts. Miscellaneous. 9) Ded uct— Refunds. ' Sale of Provision opiimi. ! Sale of Eledical opii.im. Cost price of opium sold to the Excise Depart ment. (10) Blisceliaueous. (11) Deduct— Refunds. Ordinary revenue. (12) Sale of Government estates. (6 ) Diviflnd into the follow ing sub-heads :— 1. Ordinary collections. 2 . Deductions by Government from salaries and pensions. 3. Deductions from interest on Government Securities. (6A ; T o accommodate recoveries of service pziyments o f previous years and other miscplJaiic-ous receipts connected with the Income-Tax Department. (7) Includes jTJovernment Proprietary share in Siiltanpur Salt produce. (8) Deleted. (9) Includes wire tramway receipts and •that part of the receipts at treasuries which is expressly credited as a recovery o f the charces for carriage and freieht. (10) yee 'footnote (104-A) imder 6— Excise. (11) T o this head should be credited :— 1. Fines and miscellaneous. 2. Sale-proceeds o f confiscated opium. This should go to Opium, Excise or to Administration o f Justice, according as the realising officer belongs to the Opium, the Excise or the Judicial Department. (1 2 ) Inchides the follow ing ;— Fixed collections. Revenue from canals in Sind. Fhictuating collections. Nazarnna (succassion fees on istamrari estates, or fees under the summary settlement in Bombay) should be credited here. Over-collections (Kombay). Surplus collections. Collections from fiovernment Estates. Collections from the Shan States (Burma). Kyun tax (Burma). l?oyalty on rubber (Burma). Rncovo-ries on account of revenue remitted in a Former 'year should be taken t« thp detailed he.;id to which they w'ould have been credited if realizedon date; if it bo necessary for local purposes, a detailed head may be provide Rout of lands taken up for salt manufacture, but relinquished, should be taken to this bead ; (if they were purchased, their rent would go under CollectionB from Government Estates; if the new receipt be simplvthe Innd revenue chnrgealile on them, it will go to one of the other detailed heads).
- 48. 37 APPENDICES. [ N o . IVIa jo r H e a d s . M iNOB H e a d s . A.—Frincipal Heads o£ Revenue— contd. V.— Land R even u e— contd, Sale-proceeds of waste-lands and redemption of ' land tax. (13) Redemption of summary settlement cess. Moturpha (house tax) Collections (India). Assessment of alienated lands less quit-rente. (14) Recoveries on account of survey and settle ment charges. Rents, etc., of fisheries. Receipts for the improvement of Govem me*t estates. Recovery of cost of maintenance of boundary pillars. Rates and cesses on lands. Recoveries of Service Payments, (lo)- Miscellaneous. (16) Deduct—R e fu n d s . j t..™ - Deduct— Foxtion of Land Revenue due to irri gation Works. _____ (13) G ro ss receip ts w ill be cred ited u n d er th is b e a d , th e ch a rges o f m easurem eat b ein g d e fra y ed fro m deposits m ade fo r th a t p u rp o se b y in ten d in g purchasers. In th e case o f lan d tra n sfe rre d fro m a R a ilw a y A d m in istra tio n , n ot lia b le fo r th e ca p ita lised v a lu e o f th e ab atem en t o f lan d reven u e, to a R a ilw a y A d im n istratio n w h ich is so lia b le , th e ca p ita lised v a lu e o f th e G o vern m en t assessm ent le v ia b le should be cred ited to th is h ead b y d e b it to th e C a p ita l acco u n t o f th e la tte r K a ilw a y . (14 T h is cre d it is a book cre d it o n ly, b ein g coun terbalan ced b y a Dnder th e bead ‘5 . - L a n d R ev en u e’ or ■ 2 6 ,-P o lice.’ I t represents th a t PO ^ion o f th e assessm ent o f alien ated lan d s w h ich G o vern m en t collects b u t does ' p assin g it on to in am d ars (in clu d in g v illa g e servan ts) and o th er gran tees. q re n t, b ein g th e p ortion retain ed b y G o vern m en t, is cred ite d u n d er the ‘O rd in a ry rev en u e.’ P ra c tic a lly th e w h o le of th e reven u e under th is m inor Occurs in B o m b ay. T h e sub-heads are :— In am d ar lan d s a d ju sted . H e re d ita ry d is tr ic t an d v illa g e officers service. P o lic e Sh etsu n d ies. K even u e Shetsun d ies. P o lic p or th a n ad ar lan d s. S erv ice com m unications. . (15) ilftfovoi-ies on account o f o verp aym en ts in p revious m ioor^ head J f th e A u d it C o d e. In th e case o f m ajor h ead s und er w h ich th ere is no fo r “ R ecoveries of S erv ice P a ym e n ts” , th e receipts should be credited h ead ‘ M iscella n eo u s.” (16) in c lu d e s— R eceip ts on accoun t o f la n d registratio n fees. j i R eceip ts from quarries an d m inor m in eral p roducts m forests and lands iin d er th e managemenfc o f th e Forest- Deparfemenfc. W a ter-m ills ren t., H npcoba ta x fin Sin d ). ^ th ic M n likan a. or allo w an ces to exclu d ed p rop rietors. In B en gal and A ssam th is treated as o rd in ary revenue and not as a separate item o f receip t under th is m in or head. F in e s and fo rfe itu res o f R even u e C o u rts. R eceip ts u n ie r M ad r.is A c t I I o f 1854 (see footnote! 40). C a p ita tio n ta x (P.urma),
- 49. 38 No. 7] APPENDICES. M a jo h H e a d s . M t n o r H e a d s . A .— Priicipal Heads of Revenue— contd. V I .— E x c is e Country spirits. (17) Country fermented liquor. Malt liquors. Wines and spirits (foreign liquors other than beer, medicated wines and commercial spirits). Receipts from commercial spirits, including denatured spirits and medicated wines. Opium. Hemp and other drugs. (18) Fines, confiscations and miscellaneous. (19) Service payments for recovery. Deduct— Refunds. Petroleum well revenue. Jade and amber revenue. Thiithamcda tax (Burma), lieccipts from ruby mines (Burma). Kecoveries in India o f law charges in England on account o f appeals from India. iMi.scellaneous receipts. Kc-iita ..f ltiulway class C Iniulr. nml rents of Imildiugs pituntcd on mir). Innds. hale proceeds of such lands, or o f Uaihvay cla=s B or class D lands or o f liiiildinK.l or trcns tln'i'eon, will l>o rrpditod to llio Railway Drpartment for adjustment in reduction o f the charge for land. Cash receipt.s of lecord-rooms cxf offices ch.irgod to Lnnd Revenue should lie shown in a separate detailed head “ Revenue Record Room Receipts” under the mi^or head "M iscellaneous.” Receipts in stamps will be’ credited as receipts from other judicial stamps are crcrdited. Charges o f record-rooms will be shown as establishment and other charges of the court or office concerned. (17) Under this minor head and those that follow , suitable detailed heads should lip opened by each Accountant General according to the requirements of each province after consultation with the I.<oca] Goveinment. (18) This includes Cocaine. (19) This head includes— Sale proceeds o f confiscated opium (see note 11). Sale proceed."! (jf fruit trees, etc., within the Excise Office compound if realized by E.xcise Officers. jSale proceeds of locks if sold by the Excise Department. Sale proceeds of distillery sheds and buildings if the sales are effected under orders o f the Excise Department. Sale-proceeds o f measuring glasses and old furniture. Siilc-pi'oceeds of old .stores i*nd materials of distillery buildings if the sales are effected under orders o f the Excise Department. Rent of ganja gola i:i the Exri.se Office compound. Rent o f godown. Rf-nt of distillery land. Eines under the Opium Act. Finos under tlie Abkari Act..
- 50. 39 APPENDICES. [No 7 Majok H ead s. l l m o R H e a d s . A .—Principal Heads of Revenue—co?iW. V H .— S t a m p s — A . Non-Judicial B. Judicial . Sale of stamps. (20) Duty on impressing documents. (21) Fines and penalties. (22) Miscellaneous. (23) Deduct— Refunds. Sale of stamps. (24) Sale of plain paper. Fines and penalties. (22) Miscellaneous. (25) Deduct— Refunds. C o n trib u tio n s to w a rd s esta b lish m en t G o d o w n h ire if th e go d ow n re n t is rea lized b y th e E x c is e D epartm en t. P ro ce ed s o f fines and con fiscation s sh ou ld b e cre d ited to L a w and J u s tice wheD re a h z e d b y J u d ic ia l O fficers an d to E x c is e w h en re a lize d b y E x c is e O fiicers. T h e Bale-proceeds o f confiscated cocaino m ad e o ver to G o vern m en t M e d ic a l S to re •Jepots should bo cred ited to th is head irresp ectiv e of th e D epartm en t b y w h ich W e am oijn t is rea lized . (liO) In clu d e s— (JiviJ D ep a rtm e n t’s sh are o f sale-p ro ceed s o f u n ified stam ps. P iillr, of'Excliango or Hoondies. O th er n o n -ju d icia l stam ps. (81) {o) D u ty on em bo ssin g rece ip t, ch equ e an d o th er stam ps. [h) D u ty on d ocum en ts v o lu n ta rily b ro u gh t fo r ad ju d icatio n . (Sec. 31, A c t I I o f 1899.) (c) D u ty on un stam p ed or in su fficien tly stam p ed docum ents le v ie d under C h ap te r I V of A c t II o f 1899. {d) O th er item s. ' ,, (22) I'e n siiie s u n d er th e S tam p A c t I I o f 1899, do n ot a ll g o to th e sam e h e a d ; hose lev ied under C h ap ter I V .— ^Instruments n o t d u ly stam p ed , goto stam p s,— th e o f th e d u ty , to th e m in or liead D u ty on im p ressin g d ocum en ts,— th e p e n a lty , ^ P in e s and p e n a ltie s ; th ose lev ied un d er C h a p ter V I I (C rim in al P en a lties), to ■ ^dminiatration o f J u stice. F in e s and p en alties im posed b y C an to n m en t M a g istra tes ®nder Cliaptei- I V o f th e S tam p A c t are cred ited to th e C iv il D e p a rtm e n t; those impoSL^J *‘a e r C h a p te r V I I are, h o w ev er, a d ju ste d as M ilita ry receip ts. (23) InrludcB— R eceip ts on acco u n t o f v a k ils ’ stam ps. A d ju d ica tio n fees. O th er item s. (2^) U n d e r th is h ead sh ould be taken record-ioom receip ts rea lized in .slam ps (25) In clu d es— A d ju d ica tio n fees. C om p osition Quty.
- 51. 40 No, 7] A [’PENDICE3. M a j o r H e a d s . INIin o b H e a d s . 'V III.----fOEEST I X .— R e gistb atio n I X A .— ScuEDULJiD T^iXEa X .— T e ib u te s from In d ia n St a t e s . A— Principal Heads of Revenue—concld. I Timber and other produce removed from the forests by Govenmient agency. (26) Timber and other produce removed from the I forests by consumers or purchasers. (27) i Drift and waif wood and confiscated forest produce. I Revenue from forests not managed by Govern ment. (28) Miscellaneous. (29) Deduct— Refimds. Fees for registering documents. Fees for copies of registered documents. Misoellaneous. (30) Deduct— Refiinds. JiiTitertaiiiJiioiit T ax. Betting Tax. Deduct— Refimds. Tributes. (31) Contributions. (31) Peslikash and Subsidies. (31) Deduct— Refunds. X I .— Sta te R a h -w a y s Gross Receipts Deduct— Working Expenses. Su^lus profits*(and Net Earn ings) paid to Companies. Net Receipts B.— Railways- ■ (32) X I I .— Su b sid ise d Com panies (33) (32) Other items (Cash recoveries in pauper suits should go to Administration of Justice—Court-feas realized in cash.) (26) to (29) For detailed heads see Form No. 70 of the Audit Code. (30) Fees for the authentication of powers-of-attorney should be credited to Miscellnreous under Registration, and not as Fees for registering documents. (31) Tributes, contributions, etc., received from each principal Indian State should be shown under a separate sub-head. (32) The minor heads will appear in thj Departmental Codes. (33) Any receipts on this account accruing to Provincial Governments (e-g-, on account of Shadara-Sahaianpur Light Railway in the United Provinces) should be ehown Ubib und not under the head 'Civil Works’ as was done prior to 1921-22.
- 52. a p p e n d ic e s . 41 [N o . 7 IMa jo r H e a d s . Minob Heads. C. Irrigation, Navigation, Embankment and Drainage Works. X in .— Ibkigation, Navigation, iiMBANKMEMT AND DRAIN AGE W orks fob which CAPITAL ACCOUNTS ARE KEPT— Works (1) Productive Works Gross Receipts (3!?) r>rrlurt— W orU inc E:tponae3 B . Net Receipts . (2) Unproductive Works Gross Receipts Deduct— Working Expenses Net Receipts or Payments Navigation, Embank ment and Drainage Works. (1) Productive Works Gross Receipts. Deduct— Working Expenses Net Receipts. (2) Unproductive Worlis Gross Receipts Dedwt— Working expenses Net Receipts or Payments Direct Receipts— W ater rates. Owners’ rates. Water-supply of Towns. Sales of Water. Plantations. Other canal produce. Water-power. Navigation. Rents of buildings. Fines. lIisopHntioone. Portion of Land Revenue due to Works. Deduct— Refunds. I'/xterisiona and Improvoments. Maintenance and Repairs. Establishment. Tools and Plant. Suspense. Loss or Gain by Exchange. Deduct— Recoveries on revenue account. Deduct— English Cost of Stores. Same as for A (1)— Productive Works. Direct Receipts— Navigation. Sales of Water. Plantations. Rents of buildings. Miscellaneous. Portion of Land Revenue due to works. -Derfuci— Refunds. Some as for A (l) above. Same as for B (l) above. classification is given in Appendix 4 to the Public Works
- 53. 4.2 Nc 7] APPHNrnCES. M a j o b H e a d s . M m o B H e a d s . C.—Irrigation, Navigation, Embankment and Drainags Works—coned. X IV .— I bjrig ation , N a v ig a t io n , E m b a n k m e n t a n d D b a in - AGE WOBKS f o b ^VHICH NO CAPITAL ACCOUNTS ABE KEPT. A . Irrigation Works (1) Works for which only R e venue Accounts are kept. <2) Works for which neither Capital nor Revenue Ac counts are kept. B. Navigation, Embankment and Drainage Works. (1) Works for which only Revenue Accounts are kept. (2) Works for which neither Capital nor Revenue Ac counts are kept. Direct Receipts— Water rates. Owners’ rates. Water-supply of Towns. Sales of Water. Plantations. Other canal produce. W ater-power. Navigation. Rents of buildings. Fines. Recoveries of expenditure. Jliscellaneous. Portion of land revenue due to Works. J Deduct— Refunds. 1 Direct Receipts— Navigation. Sales of Water. Plantations. Rents of bnildings. Recoveries of expenditure. Miscellaneous. Portion of land revenue due to Works. Deduct— Refimds. D.—Posts and Telegraphs. X V .— Posts and Telbgbaphs Gross Receipts. Deduct— Working Expenses. Net Receipts.
- 54. a APPENDICES. [No, 7 AIa jo b H e a d s . Mik o k H e a d s . E.— Debt Services. — I n t e r e st ... I n t G o v e r n m e n t . (3 5 ) I n t e r e s t o n lo a n s a n d a d v a n c e s b y t h e P r o v i n c i a l G o v e r n m e n t s . (3 5 ) I n t e r e s t o n S e c v ir itie s o f R a ilw a y C o m iD a n ie s ’ P r o v i d e n t F u n d s . (3 6 ) I n t e r e s t o n a d v a n c e s t o R a i lw a y C o m p a n ie s e lia r g e d t o c a p it a l. I n t-e re s t o n P r o v in c ia l B a la n c e s . (3 7) I n t e r e s t o n a r r e a r s o f r e v e n u e . P e r c e n t a g e fr o m s u b s c r ib e r s t o S e r v ic e F u n d s o n fo r e ig n s e r v ic e . (3 8 ) P r e m iu m o n lo a n s . M is c e lla n e o u s . (3 9 ) _ Deduct— R e f u n d s . F.— Civil Administration. ^ ^ 1 1 - — A d m i n i s t b a t i o n o f J u s - S a le - p r o c e e d s o f u n c la im e d a n d e s c h e a t e d p r o - TICE. p e r t y . C o u r t- fe e s r e a lis e d in c a s h . (40) G e n e r a l fe e s , fin e s a n d fo r fe itu r e s . (4 1 ) (35) A sep a ra te d eta iled h ead sh ou ld be opened u n d er th ese h ead s fo r each class lo an s, n am ely ;— L o a n s to In d ia n States. L o a n s to P re sid e n c y C o rp o ra tio n s, in clu d in g P o rt T ru sts. L o an s to M u n icip al and o th e r P u b lic C o rp o ratio n s (e x clu d in g P re sid e n c y C o rp o ra tions). L o a n s to L a n d h o ld ers an d o th er N o ta b ilitie s . A d v a n c e s to c u ltiv a to rs. A d v jn c e s un d er S p ecial L a w s (sep a ra te ly fo r each la w , nam in g it). A d v a n c e s to G o vern m en t serv a n ts (sep a ra te ly fo r h on se-h uih ling, m otor cars and oth er con veyan ces). M i.scellaneous lo in s and advance.s. N o t e .— I n tere st rea lised on advance.s m ad e b y th e G o vern m en t o f In d ia to the ^ ro v itrc ia l L o an s F u n d is a d ju sted b y d ed u ctio n fro m th e gross ex p en d itu re un d er the ®>3jor h ead “ 19— In te re s t, e tc .” [S ee fo otn ote (1 1 1 -A )]. (36| Set; fo o tn o te (269). . (37) See R u le 22 o.f th e D e vo lu tio n R u les. T h e per contra d eb it is taken to a ■''iilar head u n d er ‘20.— In te re s t on o th er o b lig a tio n s.’ (38) D e ta ile d heads sh ould bo opened fo r each o f th e fu n d s fo r w h ich ad d itio n al ~ ’’^® ’'la g e s ire auth orised . (39) On la w ch arges. O n th e unpaid p ortion o f purch iise-n icney o f w a ste lan d s. On th e un paid portion o f com m utation o f th e claim o f G overn m en t to la n d ta.-. O n o th er accounts. (40) P ro cess-serv e rs’ am in s’ fees. R ecoveries on acco u n t o f p au p er suits. (Jther items. ('Il) U n d e r th is h ead sh ould be taken — F ees o f P ro v in c ia l H ig h O o u rli, C h ie f C o u rt, and R eco rd e r’s C on rt. (M i.scellaneous receip ts o f H ig h C o u rts m ay be inchuled w itli th e ir fees. )hout;h fo r th o se in P re sid e n c y to w ns a sep arate d etailed head is d esira b le ) P ees o f S u b o rd in a te C iv il C ourts. R eceifits un d er H urm a V illa g e A c t, 1907.
- 55. 4 4 Ho. 7] APPENDICES. M a j o e H e a d s . M m o H H e a d s . F.— Civil X V I I .— A d m t n i s t b a t i o n o f J u s - , T IC E — contd. X V I II .— J a i l s a n d C o n v i c t S e t - TLEMENTS Administration— contd. Pleadership examination fees. (42) Miscellaneous fees and fines. (43) Miscellaneous. Recoveries of Service Payments. (15) D educt— Refunds. Jails. (44) Jail manufactures. (45) Convict receipts at Port Blair and Nicobars. Recoveries of Service Payments. (15) Deduct— Refunds. Magisterial fines. Other items. - t il l u u t b ana connscations (including excise conliscations and fines by a District Supeiinterdent of Police acting magisterially) imposed and realised by Judicial officers and all fines and confiscations imposed by Revenue but realbed by Judicial officers (if there be any such cases) should be taken to this head unless under the Act under which they are imposed they have to be rroditea to a local fund or authority. Rewards should go against the revenue head of the department on whose prosecution the fine is imposed. (42) In Bombay the receipts are taken to a Local Fund. This riile doe=i not apply to Sind. (43) Under this head should be taken— Cash receipts of record-rooms in offices which are charged to Administration of Justice. Fees received by Government Officers under Act X X V I of 1881 for performing duties as notaries public. Fees or expenses deposited in Civil and Criminal Courts for the travelling and sub.sistence allowance of Government servants when summoned to give evidence in their official capacity in criminal cases or in civil cases to which Government is a party. commissions of the Administrator General and the Official Trustees J.ncluaes— (o) Hire of convicts. (t) ^*'|°^9^j^®-‘’ g°^^^*J'‘ ‘‘°sportation and jail charges from other Governments and [In some Provinces,_ the.se recoveries are adjusted by deduction from charge. IhP genera] principle in such cases should he that recoveries of a definite share of the actual cost should be taken as abatement of charj^es while himp receipts (as also recoveries according to the scale of estimated costY shouia be credited as revenue.] (c) Miscellaneous. (45) Under this head should be credited the gross selling price of any articles manufactured in a jail or in a Thuggee school of industry,' and pavment for work aone in a jail, except at a jail press the receipts of which are creditable to X X X IV — otalioiiery and Printing. Only actual receipts from the public in cash, or receipts by transfer debit to some department not classified under Jails and Convict Settlements, may be .“ nj^er “ Jail Manu'factures” ; and similarly only cash outlay may be debited. The same rale applies to receipts‘ and charges und«r Stationery and Printing in the case of Jail presses It IS not permissible to show anyt.hing as a receipt under these heads, which i£ brought in by debit to “Jails” or “ Stationery” . But if supplies are fey, ,'r'''’ ""^'>cturing department of the Jails for consumption in them, either the raw material received and paid for should he eharaoi as supplies or if it has been charged for under “ Manufactures,” it should he transferred from that head to the sub-head “ Supplies." Ihe instruction!! do not prevent transfers by debit and credit being made in the administTative aceonnfg of the Jails.
- 56. 45 APPENDICES. [No. 7 Majob E C e a d s. Minob H ead s. „ F.— Civil Administration— conid. ■ (46) , , . Contributions for R ailw ay Police. (47) Police supplied to railways. Police supplied to m unicipal, cantonm ent, and tow n funds. (48) Police supplied to pu b lic departm ents, private I com panies and persons. Presidency Police. ! R ecoveries on a ccoim t o f village police. (49) Cash receipts tm der the Arm s A ct. (50) Fees, fines and forfeitures. (51) Superannuation receipts. (52) R ecoveries o f Service Paym ents. (15) ^M iscellaneous. (53) -v-v T > I — Refunds. AND P ilo t a g e :— M ^ ■ .■ • ’ Sale-proceeds o f vessels and stores. Freight, passage and tonnage. Other R eceipts. ' R egistration and other fees. (54) P ilotage receipt-s. (55) Miscellaneous. (56) Deduct— R efunds. of receipts under Sections 13, 14 and 15 of the Indian Police Act (Act V) M71 o'"® credited to the General Pohce Fund (vide footnote 250). ('^7) See note 137. acpoMnt co n trib u tion s on acco u n t o f clo th in g , and a n y o th er recoveries on ch a °rg e r ' M u n ic ip a litie s , e tc ., w h ich are not ta k e n b y d ed u ctio n village goungs in Burma. (O U ) For cash receipts realised by the Police Department. niiKi: ■ ’• “ 'Eludes infanticide receipts, cattle pound receipts, receipts on account of conveyances under the Public Conveyance Act, and fees for licenses for storing k these fees are credited to the head “ X V II—^Administration o1 t o tlJO Punjab to the head “ X X X V — > 3j, — Other fees, fines and forfeitures” as the petroleum licenses in these fesn'o^r®^ 1 issued by the Sub-Divisional Magistrates and Deputy Commissioners l o f s n d any other fees levied for services controlled by the Inspector-General Tnchides contributions for pensinmry and absentee charges of police guards T ' '■’ ^ '''’ ‘^uals and corporate bodies. Includes anjr recoveries not taken by deduction from the charges, such as vi,;_ clothing and recoveries from special police for supplies, such as pro- ^■5 supplied to Chittagong Frontier Police (iiiWe also footnote 250). hv from policemen on account of lost clothing mav be adjusted ” ^rom the charge for clothing. 10“*) Fees realised at the Shipping Office. Examination fees. Towage fees. Port fees. Port receipts. (Thi.s head is for receipts at Mutlah, False Point, and other places wher« Fund.) (65) Pilotage receipts. volunteers. Aoo) Deductions for mess money. Coast light dues.
- 57. 46 No. 7] APPENDICES. M a j o r H e a d s . M in o r H e a d s . F.— Civil Administration— contd. X X .— P o r t s a n d P il o t a g e - contd. B . M in or Ports X X I .— E d u c a t io n (57) A . University B . Secondary C. Primari/ . D . Special E . General X X I I .— M e d ic a l Sale-proceeds of vessels and stores. Freight, passage and tonnage. Registration and other fees. Miscellaneous. Deduct— Refunds. Fees, Government Arts Colleges. Fees, Government Professional Colleges. Fees, Government Secondary Schools, Fees, Government Primary Schools. Fees and other receipts, Government Specie’ Schools. (58) Contributions. (59) Income from endowments. (60) Recoveries of Service Payments. (16) Miscellaneovis. (01) Deduct— Refunds. Medical School and College fees. (62) Hospital receipts. (63) Radium Institute Receipts. Mental Hospital Receipts. (64) Sale of medicines. Contributions. (59) Income from endowTnents. (60) Loss or Gain by Exchange. Recoveries of Service Paj-ments. (15) Miscellaneous. (65) Deduct— Refunds. Fees on survey certificates granted to steam passenger vessels. (The [jay and allowances (yf the siirvcyois are jjaitl tjy the Accoiintant-General, Bombay.) Contributions to Life Boat establishmcrita. O th e r item s. N ote.— Percentage on Little Basses light dues is credited to Customs. (57) Sco footnote 161. (58) The receipts of Reforniatory Schools such as sale-proceeds of manufactured articles and workshop receipts should be taken under this head. (59) Thp.se are contributions from Indian Stat.es, municipalities and private persons. (60) The capital value of the endowments should not appear in the accounts. Income from all sources including interest on jGovernraent Securities belonging to Ihf- endowments should be credited tmder tliis head. (61) Includes the sub-heads “ Sale-proceeds of books,” “ Examination Fees,” and “ Misoellaneoijs.” The rents derived ffrora ihe Government School and colIei;o hostels under the management of the Education Department (as in the Madras Presidency) are al.so taken to thi.s head. (62) Tbc fees from schools and colleges should be shown under separate detailed iheads. (6.'5) Includes receipts from paying patients and Tjock-Ho.-ipita! receipts. (64) Payments for the maintenance of non-pauper patients and the proceeds of patients’ labour. (65) Includes fees for chemical analysis.
- 58. APPENDICES. 47 FNo. 7 Majob H e a d s . M e jo s H e a d s . ^ X i n . — P u b l ic H e a l t h — A g r i c u l t u b b ■ ^ V .— In d u st r ie s — -M i s c e i x a n e o u s p a s t j i e n t s . F.—Civil Administiation—contd. . Sale-proceeds of sera and vaccines, etc. Contributions. Income from endowments. (60) Recoveries of Service Pasrments. (15) Miscellaneous. (66) Deduct— Refunds. Agricultural receipts. (67) Veterinary receipts. (68) Co-operative Credit. (68-A) Recoveries of Service Payments. (15) Deduct— Refunds. Industries. Cinchona plantations. Drug manufacture. Acetone Factory. Fisheries. Indian School of Mines. Recoveries of Service Payments. (13) Deduct— Refunds. D e - Labour and Emiaration— Emigration fees. (69). Fees for the registration of Trade Unions. (69-A) Misceillaneous— Examination fees. (70) Patent fees. (71) Sale of stores and materials. Fees for the inspection of steam boilers. Registration of Joiiat-Stock Companies. ,, (b6) 'W hen classes fo r in stru ctio n in P u l)lic H e a lth fo rm p a rt o f a m e d ica l co llege, th e esta b lish m en t and th e fe e s lev ied w ill bt- show n u n d er th e h ead W e d ic a l." W h en th e y are d istin c t fro m th e M e d ic a l C o lle g e , th e fees sh ould he li.,! o f th e esta b lish m e n t ch arged to “ P u b lic H e a lth K stab - u n d er '•33— P u b lic H e a lth .” (o7) [n) Including receipts on account of experimental cultivation. The different ^j^J>eriments may be represented by detailed heads :— Cotton, Silk, Tea, Cotton-giu, o th e r p u b lic g a rd en re c e ip ts and “ R ece ip ts on accoun t o f p u b lic fa irs ” should b e show n as sep arate sub heads und er th is m inor head, tim In clu d e s th e sub-h ead “ B a c te rio lo g y .” "R e c e ip ts on acco u n t o f th e sale o f serum issued h-om th e Im p eria l B a cte rio lo g ic a l T .aboratory, U K tesar," are a d ju ste d und er th e sub h ead so lely on th e books o f th e A cco u n tan t- R even u es. >np f fL'TOveries m ad e b y th e R e g is tra r, C o -op era tive C re d it S o cieties, includ - biT . a u d it of th e accoun ts of C o -op erative B a n k s and S o cieties, should ta k en to th is h ead . d9) T h e decaiied h ead s a re •— (a) In tern a l (i.e ., -ivithin B ritis h In d ia), ffio 1 o u tsid e B ritis h In d ia). T rn .i tV rea lised fo r th e re g istra tio n o f T ra d e f n io n s u n d er th e In d ia n * ■"'o n s A c t, 1926, are cre d ite d to th is head. ^ratir ^^'aniinutions other than those coming under the heads of “ Adminis- ."Education” and “ Medical.” I J^lio fees rea lised b y th e C o n tro ller o f P a te n ts are cred ited to th is head.
- 59. 48 No. 7] APPENDICES. M a j o r H e a d s . M i n o e H e a d s . F.— Civil Administration— X X V I----M lS C E L X A K E O rrS P A R T 5IE N T S ----CO T ltd. X X V I-A .— T i t i a n S t o e e s D e - p a e t m e n t . D e - X X V I I .----C tT E E E > 'C Y , X X V III.— M i n t -Miscellaneous. (72) Deduct— Refunds. Departmental charges recovered from indent ing departments on account of purchase of stores. Departmental charges recovered from indent ing departments on account of inspection of stores. In.?pection fees recovered by Inspection Cir cles. j Testing fees recovered by the Govermnent 1 Test House, Alipore. I Testing and inspection fees recovered by the Metallurgical Inspector, Jamshedpur. Other miscellaneous receipts. G.— Currency and Mint. Profits on note circulation. (73) (a) Interest realised on securities purchasad under Section 19 of Act X of 1923. (h) Interest realised in respect of issues of currency notes aeainst bills of exchange under Section 20 of Act X of 1923. Premium on Bills. (74) Value of old currency notes assumed to be no longer in circulation. Vali’e of unclaimed currency notes. Loss or Gain by Exchange. MiscellaneQus. (75) DecZwci— Refunds. Percentage chargeable on the comage of new rupees. Fees for coining dollars, etc. Other gain on silver coinage operations. Profit on circulation of nickel coins. Profit on circulation of bronze and copper coins. Assay Fees. Miscellaneous. (76) (72) Inrludes birth, death and marriage registration fees and receipts of Scientific Departments (if any). See footnote 158. All receipts from Civil Aviation should be credited to this head. (73) Eepresents the receipts from investments on behalf ofthe Paper Oarrency Reserve. These receipts were earmarked for the reductionof created securities in J j.® T Cm;rency Reserve by the Paper Currency Amendment Act XLV of 1920: beginn^riK" wiUi"l92122 ^ siispended this provision for three years 1.1‘cb id o s p rem iu m on la n d re v e n u e o f one di.<!trict p a id in a n o th e r. T h is h ead I m p e r ia l B M k b e tw e e n p la ces w h e re th e re is no ofBce o f th e (761 Includes receipts on ucconnt of sale of old stores and materials.
- 60. .APPENDICES. 49 [No. 7 M a j o e H e a d s . M in o k H e a d s . X X X — C iv n . W o r k s X X X I ,— Bombay Development t)CHE3IE— A. Industrial Housing Scheme B. Ainbernath Water-supply Seheme. C. Ambernath Electrio-stipply Scheme. H.— Civil Works (34). Rents of biiildings. Rents of electric installations. Rents of water-supply and sanitary mstallations. Interest on Cemetery Endowments. Ferry Receipts. Tolls on Roads. Recoveries of expenditure. Miscellaneous. Deduct— ^Refunds. Rents of chawls. Cotton Cess Receipts. Miscellaneous Receipts. Deduct— Refmids. Sales of Water. Miscellaneous Receipts. Deduct— Refunds. Sales of electricity. Miscellaneoxis Receipts. Z)educi— Refunds. 2 ^ X X I I .— T eajs' s f e r s t r o m _ ^ MINE I n s t j e a n c e F u n d .(7 7 ) ^ X X I I I . — R e c e i p t s m a i d o f SrPERANNUATION. J.— Miscellaneous. F a - , Subscriptions to the Military Fund. Subscriptions to the Military Orphan Fund. Subscriptions to the Medical Retiring Fund. Subscriptions imder the Indian Civil Service Family Pension Regulations. (78) Subscriptions to the Bengal CivU Fund. (79) Subscriptions to the Madras Civil Fund. Subscriptions to the Bombay Civil Fund. Contributions for pensions and gratuities. (80) (77j T h is h ead receives th e ‘per contrn cre d it on account o f th e d eb it to th e debt head‘F am in e In su ran ce F u n d s ’ fo r so m uch o f th e exp en d itu re on account o f fam in e ^ slief, e tc ., as is m et fro m th e balan ces of. th e fu n d . T h is ad justm en t is m ad e to Ensure th e e.xhibition in th e P ro v in cia l accounts o f th e en tire o utlay on re lie f, etc., 'n an y y ea r, in clu sive o f th e portion m et from th e fu n d . (j (78) Sub scrip tion s recovered from th e N on -E uropean m em bers o f the In d ian C i™ ‘-ervice ad m itted to th a t service befo re 1912 should b e credited to a detailed head ‘Sab - ®>ptions o f N on -E uropean s ad m itted to th e In d ian C iv il S ervice hefcro_ 1912.'' (79) T o be divided into tw o detailed heads, “ O rd in ary” and '■ A d d itio n al” . (80) R efu n d o f g ra tu ity on re-em ploj'nieut. Recoverie.? to w ard s cost o f pensions relatin g to oth er G overnm ents. C o n tiib n tio n s o f officers len t to F o reign S ervice. (T h ou gh the officers len t be M ilita ry Officers in C iv il em ploy, th eir con tribution s w ill still be carried to th is head.) C on trib ution s o f persons em ployed b y th e C o u rt o f W ard s. A dd ition s to regu lar establishm ents th e cost of w h ich is recoverable from local fa n d s, e tc ., should be chnrped d irect to the gen eral revenues as a separate section o r branch o f th e establish m en t to w hich th ey are attached and th e recovery (including th e actu al cost as w ell as th e contribution for pension) should be treated as a D ep artm en tal receip t i f it cann ot con ven ien tly be taken b y deduction. in jP'^tril'utions foi' pensions o f In d ian Sold iers len t fo r Im p eria l S ervice are creditod th e head “ A rm y ” .
- 61. ■50 No. 7] API'KNUICES. IMa j o b H e a d s . M in o b H e a d s . x x x m . — R eceipts in aid of SuPEBANinjATlON----COUtd. X X X I V .— St a t io n e b y ajjd P b x n t in g . J.— Miscellaneous— conic?. Recoveries on account of capitalised marina pensions. Recoveries on accoiant of commuted value of pensions from other Governments. (80-A) Deductions for Marine Pension Fimd. Miscellaneous. Loss or Gain by Exchange. Deduct— R efu n d s. * Stationery receipts. (81) Sale of gazettes and other publications. Other press receipts. Loss or Gain by Exchange. Deduct— Refunds. X X X V .— Miscellaneous (82) U n cla im ed dep osits. ■Unclaimed BilLs .of E x ch a n g e o f m ore th an th ree yea rs’ stan din g. (83) 'IVonsuro T rov e. Sale-proceeds o f D m -bar presents. (84) Sale o f old stores and m aterials. Sales o f land a n d houses, etc. F ees fo r G ov en u n en t au d it. (85) C om m ission on pu rch ase, sale, etc., o f G ov ern m en t S ecu iities a n d on Savings B a n k in v est m ents. C on tribu tion s. (86) Kents. R a te s a n d T a xes. • N atm -alisation, p a ssp ort and co p y rig h t fee?. ,80 Recoveries from other Governments on account of commuted value of ijeusions a r e ^ recorded under this head, and at the end of the year are taken ?n reduction o V t ^ e X r g e under the M ajor head “ 60-B -Paym ents of commuted value tjf pensions,” {vide footnote 219-C). " " ^ K r ^ c e e l s t f r t S r y boxes, etc. (This head is intended for the proceeds ‘ of stationery boxes sold by tiie Controller or Supermtendent o f Stationery The Halo-proceeds o f boxes in whicli stationery is supphed from Central Stores should be credited to the head of account co.rrcsiwndmg to the Department which sells the boxes and to X X X V .— Miscellaneous when the sales are effected by departments for which there are no answering heads on the receipt side of the account.) ^ ^ v, • * v (821 This major head covers all transactionsof the Civd Department which it is not found possible to bring to account under any of the descrif)tive major heads (83) Lapsed transfer receipts in the Civil Dep^tm ent will be taken to this head. Military lap;<ed transfer receipts will be adjusted m the books of the M ilitary Depart- ^''"(841 Receipts of special mis.sions, beitig common'y presents, should be taken to this head. -When instructions are given to open a separate head for any mission, separata 'k’lniled heads will suffice. (851 Includes fees from C.oiirts of Wards for audit of their accounts. , „ , (86) This head is intended for contributions from Municipalities and J^cal Funds which arc not made for any specific purpose or which are made towards expenditure chargedto a major head for which there is no corresponding receipt head, e.g., recoveries towards the cost o f Controlling and Account Offices.
- 62. APPENDICES. 51 [No. T M a j o b BQb a d s . M tnoe H e a d s . 3.—Miscellaneous—concld. X X X V . MlSCELlANEpiTS— COJit'7. Other fees, fines, and forfeitures. (87) Percentages chargeable on European stores for Provincial and Local Funds, Construction of Railways and Irrigation Works, Posts and Telegraphs, Indian States, etc. (88) Loss or Gain by Exchange. Receipts on account of lapsed Wasika pensions payable in lieu of interest on the Oudh Loans. Percentagean capital cost of furniture supplied to Hich Officers. Freight Tax. (89) Gain by Exchange on local transactions. (90) Recoveries of Service PajTnents. (91) Miscellaneous. (92) Deduct— Refunds. K.—Military Receipts. X x x y i .— Akmv— A. Standing Army li- Auxiliary and Territorial Force. C. Royal Air Force X X X V li.— MjiBtNT: . X X X V I I I . — M i l i t a b y W o r k s . (87) M a rria g e and b u ria l fees. Other items (fees for stamping ^veigilts and measures, etc., certificate fees, for inspecting and copying declarations). (88) Jncindes tw o d eta iled liead s, viz :— (1) One per cent, for M arin e Insurance, cost of stores lost, general average, etc. (2) T w o p er cent, fo r agency and d epartm en tal charges. ,^ {8 9 ) T h e receip ts from th e surcharge on goods traffic im posed under th e F re ig h t l« !*!h vay and Steam V essels) T a x A ct, 1917 (N o. X I I I o f 1917), as am ended b y Section th e In dian F in an ce A c t, 1921, are taken to th is head. E eceip ts realised b y E a il- p riv a te and branch lin e C om p an ies’ and In d ian S ta te s’ R a ilw ays, an«i lections m ade in through-bookinf; in th e case o f In lan d Steam V essels w hich h ave pU jongh-hooking arran gem en ts w ith R ailvrays, are ad ju sted on th e R a ilw a y books. tvT madn otherwi.^e than in th rough -bookin g in respect o f Inland Rtenm V essels ^ >ich h ave th rough -bookin g arrangem ents w ith R a ilw a y s, as w ell as all collections in sp e d of ve-ssels h av in g no througli-bookin g arrangem ents w ith R ailw ays, are fin ally ''ligh t to account b y th e C iv il A ccountan ts G eneral concerned. (90) On tr.ansactions not affecting th e London A ccoun t. Onsh recoveries o f service paym ents in p revious years (when th e ch arges w ere bited to dppartmi>nts not h a rin g a corfesponding receipt head). cha^^^' R ecoveries on account o f la w charges oth er th an those in pauper su its (when the hrivc ripen ag ain st departm ents not h avin g an an sw erin g receip t head). T o ll fee,.; on the K h y b e r Road. f>t,her item s (see in stru ctions in note 219).
- 63. 52 No. 7] APPENDICES. M a j o r H e a d s . jMi n o b H e a d s . L.— Provincial Contributions and MisceUaneous Adjustments between Central and Proviri ■ ^ Governments. — CONTHIBUnONS TO THE C e n t BAL G o v EBN- MENT BY P b OVINCIAI, G o v e b n m e n t s . X X X I X .-A .— M is c E L L A N E o r rs a d j u s t m e n t s b e t v e e n t h e C e n t b a l a n d P b o - v i n c i a l G o v e b n m e n t s . „ M.—Extraordinary items. X L .— E x t b a o b d i n a b y R e c e i p t s S a l e o f l a n d . (92-A) X L I.- Sale of other Government A;?sers. Other items. BB. Railway Capital acecunt not charged to Revenue - C a p i t a l c o n t h i b d t e d b y R a i l w a y C o m p a n i e s A ND I n d i a n S t a t e s t o - i w a b d s o u t l a y o n S t a t e R a i l w a y s . (32). HH. Civil Works and Miscellaneous Public Improvements not charged to Revenue. X L II.— B o m b a y D e v e l o p m e n t Sales of Land. S c h i; m e . Sales of Water. Sales of Electricity. Rents from properties. Cotton Cess Revenue. Miscellaneous. I.— C u s t o m s A.—Direct Demands on the Revenue (93). Sea Customs, pay, allowances and contingen- cies. (94) ® Laud Custoins, pay, allowances and contin gencies. (95) Compensations. Miscellaneous. Loss or Gain by Exchange. , ......... 1 ° T-V j ------, m iu a o w ii in -ftrtic ie l a i (6 o f th e Aucht Codc-^nKn be credited imder tins head if the IochI Government desirL to d i - tingingh them from the ordinary revenues o f the year. (93) A new minor head “ W orks” may, if necessary, be opened under anv o f the major heads jrronprd under Seotions A, F , « J for tl,e record of expenditure on the construction and repairs o f such works as mav be tran<;fprrpH control of the Civil Departments concerned u n X r the orders of ties. Suitable sub-heads may be provided under the minor head °W orks"’ for the A ; K , r i r • • T S r t -'-? ''’- o f the cess on indigo levied under Act I I I o f 19 18 ^ collection ^ J 9 5 ) This head nnay, if necessnry, be amalgamated with the head “ Sea Customs,
- 64. APPENDICES. 53 [No. 7 M a j o b H e a d s . M iN O B H e a d s . 2 .— ^Ta x e s o n I n c o m e 3 .— ^ S alt (95-A) A.—Direct Demands on the Revenue—confrf. Collection of Incom e Tax. Loss or Gain b y Exchange. ^ WorHng eipemses— Direction. Manufacture. W eighment. Stores and W orkshop establishments. Medical establishments. Contribution to the Depreciation Fund. Renewals and Replacements. Cost of Accounts and Audit. Pensionary charges. Salt purchase and freight. Preventive estabUshments. Works. Interest on capital. Compensations. Miscellaneous. Loss or Gain by Exchange. Deduct— .-Vmount met Fund. i.— Opium from Depreciation 5.— L a n d E eventji; Superintendence. Ghazipur Opium factory. Opiiun research laboratorj-, Cawnpore. District staff. Purchase of Opium. Payments to Cultivators. Other Opium Agencies and Establiahments. Compensations. Opium Miscellaneous Charges in Calcutta. Miscellaneous. Loss or Gain by Exchange. Charges of administration. (96) Jlanagement of Government estates. (97) Charges on aocoxmt of land revenue collec • tions. (98) (95-A ) In clu d es S u p e r-ta x . , j (96) T h is h ead in clu d es all d istrict a d m in istra tive ch arges o th er th an th ose d ebitoa to th e group -h ead ‘E .— D is tr ic t A d m in is tra tio n ’ su b o rd in ate to th e m ajo r h ead G en era l A d m in istra tio n ’ und er th e p rin cip le en u n ciated in note (125). T h e sub-h ead s un d er th is m inor h ead v a r y fro m p ro vin ce to p rovm co acco rd in g to th e actu a l co n stitu tio n o f th e d is tr ic t staff. (97) G o vern m en t E sta te s are e sta tes o f %vhich th e ren ta l tem p o ra rily or p erm an en tly belon gs to G o vern m en t. T h e re sh ould bo th ree sub-h ead s— (а) C o llectio n o f R even u e. (б) O u tla y on Im p rovem en t. (c) C o st o f S ettlem en t. W h e re com m ission is p aid on th e co llectio n o f ren ts o f G o vern m en t esta tes, ifc should be ch arged to (n) un d er th is h ead , an d n o t to ‘C h arges on account o f lan d reven u e co llectio n s.’ T h e su rv ey an d settlem en t o f a perm an en t estate, if done as an isolated buftinesi, and n ot as p a rt o f a general arran gem en t fo r su rv ey and settim noni, should be ch arged to (c) und er tliis head. (98) C om m ission on I.nnd R ev en u e C o llectio n s. JJitto /.and C a p ita tio n Tn.T. D itto H ou se ta x . P erce n ta g e allo w ed as rem uneration to v illa g e officers (Bom bay).
- 65. 54 No. 7] APPENDICES. M ajoh. H e a d s. MINOR HEADS. A . — D ir c c t D e m a n d s o n th e R e v e n u e — 5 .— L a n d R e v e n u e — c o n J d . i Charges on account of fishery collections. Survey and Settlement. (99) Land Records. (100) Charges on account of encumbered estates. Inani Coiiuiiissionor (JIadras). Allowances to District and Village Officeis. Assignments and Compensations. (102) Loss or Gain by Exchange. 6 .— E x c i s e (103) . . . ' Superintendence. Presidency Establishment. District Exectitive Establishment. (104) Distilleries. Cost of opium supplied to Excise Department. (10 4 -A ) Purchase of Ganja aniJ other drugs. Compensations. I Excise Bureau. I Loss or Gain by Exchange. (99) T h e s u b -h e a d s a re — (a) C o n ti'o llin g o ffice (h) O th e r h e a c l-q u a rte r E s ta b lis h m e n ts . . , „ -n .. (c) S u r v e y a n d s e ttle m e n t p a r t ie s (m e a n in g o fficers o f th e R e v e n u e D e p a rt- {(/) P r o fe s s io n a l s u r v e y p a r tie s . ( I f th e s e a r e p a r tie s o f th e S u r v e y oE I n d ia , th e ir c h a rg e s m u s t n ot b e d ir e c t ly b r o u g h t to a c c o u n t, buo th r o u g h th e A c c o u n ta n t- G e n e r a l, C e n tr a l R e v e n u e s .) (e) S u r v e y S c h o o ls. (;() C o s t o f C a d a s tr a l m a p s. (0) E .x tra -d e p a rtm e n ta l m a p p in g . , „ (100)T h is in c lu d e s th e c h a r g e s o f th e d e p a rtm e n t c r e a te d fo r th e m a in te n a n c e o f .,he re c o rd o f s u r v e y b u t d e a lt w ith in . d iffe re n t p ro v in c e s u n d e r d iffe re n t nam es. I t sh o u ld b o d iv id e d in to tw o su b -h e a d s , “ S u p e rin te n d e n c e ” , a n d ‘ D is tr ic t c h a rg e s . A ll l a t w a i i a n d K a n u n g o c h a rg e s s h o u ld b e s h o w n u n d e r th e la t t e r h e a d (e x c e p t in B e n g a l a m i ^ 'Y lW ^ T li& s e ^ a lio w a n c e s c o n s is t m a in ly o f a llo w a n c e s p a id to v illa g e o ffic ia l^ m a n y o f th e m h e r e d it a r y , m a in ta in e d in th e in te r e s t o f la n d re v e n u e c o lle c tw n . I n B o m b a y th e r e is a fu r t h e r ite m o n a c c o u n t o f th e asse ssm e n t— leas q u it-r e n t— o f la n rls a lie n a te . 1 a s re m u n e ra tio n t o ‘s im ila r o fficia ls. T h is a sse ssm e n t is a d ju s te d b y cre d m to ^ .— L a n d R e v e n u e ’ a n d d e b it to th is h e a d (see n o te 14). (102) T h e s u b -lie a d s a re — (1) T n am d ars a n d o th e r g ra n te e s . (2) P e n s io n s in lie u o f re su m e d la n d s. (3) M a lik a n a o r A llo w a n c e s to e.x clu d ed p ro p rie to r s. (4) O th e r la n d re v e n u e co m p e n sa tio n s. (103) T h e c h a r g e s o f th e c o m b in e d s a lt an d e x c is e e s ta b lis h m e n t in M a d r a s a re a d ju s t e d in th e fo llo w in g m a n n e r, viz.— . . , . (1) th e c h a rg e s u n d e r " S a l t p u rc h a se an d fr e ig h t a n d “ E x c is e L ic e n s e W o r k s ” a r e d e b ite d fo S a lt ; (2) th e re m a in d e r is d is tr ib u te d b e tw e e n S a lt a n d E x c is e in th e p ro p o rtio n o f ^ to S a lt an d Sf to E x c is e . (1041 I n c lu d e s In s p e c tio n a n d P re v e n tio n . (104 .4) A s so on as th e o p iu m is s u p p lie d to tlie R x c is o D e p a rtm e n t fro m th e fa c to r y th e c o s t p r ic e th e r e o f is d e b ite d to th is h e a d b y c r e d it to th e h e a d “ C o s t p r ic e o f o p iu m so ld t o th e E x c is e D e p a r tm e n t” u n d e r “IV— O p iu m .”
- 66. A PPEND ICES. 55 [N O . 7 M a j o b H u 4 d s . M m o B H e a d s . 1..— Stamps- A. jSTon-Judicial 13. Judicial R eg istr a tio n 9A,— Sc h ed u led T a x e s A .— D ire c t D em au d a o n th e R o v a n u e — coneld. Superintendence. (105) Charges for the sale of stamps. (106) Stamps supplied from central stores. (107) J Cost of ytamps manufactured iii India, rocoiv- j ed from the Government of India Security Printing Press. ('Superintendence. (105) Charges for the sale of stamps. (106) 1Discount on plain paper. Stamps and plain paper supplied from central stores. (107) Purchase of plain paper to be m ed with stamps. Cost of Stamps manufactured in India, re- : ceived from the Government of India Sectiri- I ty Printing Press. L Loss or Gain by Exchange. General Direction. (108) Conservancy and Works. (109) Establishments. (109) Interest on Capital. (110) Forest Surveys. Loss or Gain by Exchange. Sujjerintendence. District charges. Loss or Gain by Exchange. Entertainment Tax. Betting Tax. {3C5) T h e d istrih n tio n o f th e ch arges u n d er th is h ead an d u n d er th e h ead ‘S t ^ p s ^^ppiied Iroin ce n tral sto res’ betw een A . N o n -J u d ie ia r an d ‘B . J u d ic ia l sh ould bo '■natle in accord an ce w ith th e ord ers o f th e lo cal G o verjjm en t to whom th e n intter sh ou ld be re ferre d . I f co n sid ered d e sira b le , th e ch arges n eed n o t be d istrib u te d bu t . rnay be show n un d er a sin gle m inor h ead o u tsid e ih e d ivisio n . The following sub-heads should be distinct (a) P resid e n cy E x e c u tiv e E stablish m en t. (6) D is tric t E stab lish m en t. C on tin p en cies o f C o llecto rs’ offices properliy d e b ita b le to ‘S tam p s’ should be ta k en u n d er th is h ead even w hen no sep a ra te D istrict, E stab lish m en ts are en tertain ed to r ®tamp w o ik alone. (106) In clu d es com m ission, d iscou n t, and th e p a y an d allo w an ces o f official v en d o rs Entertained fo r th e sale o f stam ps. (107) T h e ch arges un d er th ese h ead s in clu d e o verh ead ch arges to co ver a p rop ortion of th e co.st o f m ain ten an ce of th e dep6fr and in cid en tal ch arges conneoted wit.h th e su pp ly stam ps. (108| T h e ch arges n n . acco u n t o f th e p a y , allow an ces and _ co n tin gen cies o f th e In spector-G en eral and C h ief C on servators of F o rests (or o th er officers of sim ilar stan d in g) ®l'f'uld be show n u n d er th is head. (109) F o r d etailed bends see F o rm N o . 70 o f th e A u d it Code, (110) T h is head record s th e in terest on F o re s t C a p ita l O u tla y b ro u gh t to accoun t >^nder th e cap ital m ajo r h ead “ 52-A — F o rest C a p ital o u tla y not ch arged to E c v o n u e .” .
- 67. 56 No. 7] APPENDICES. M a j o r H e a d s . M i n o r H e a d s , W o r k s . 3 - F o r ^ ^ o t h e r CapT^l Outlay charged 3-A.— C a p c t a l O u t l a y o n S a l t Works. I Plant and maohinon^. I Stores. I Bags. i Other items. ! Lo^s or Gain by Exchange. English cost ofStores and estabKsh- ment. Deduct Receipts and recoveries on capital Account. ' — C a p i t a l O u t l a y o n C e n - Worlcs R A Establishment. *>'A .— JjO E E S T Ca p i t a l O u t l a y c h a r g e d TO R e v e n u e . B.— Railway Revenue Accounts. 1 0 ,— S t a t e R a i l w a y s . . Interest on Debt, .,n .;apilal contrll.utod by Oompamc- n ^ <">'1 Iridinn Htatoa. '' 11 — SUB8TDT.SED C O M PA N IES . (32) 1 2 .— M 18CELLANEOU.S R A n ,W A Y ( 3 2 ) E xpenbitube . BB.— Railway Capital Account ciiarE, -1 to Sevenue. 1 3 .— C o n s t r u c t i o n OF R a i l w a y s ( 3 2 ) C.—Revenue Account of Irrigation, 14.— I n t e r e s t o n w o r k s p o e W H ICH CA PITAL ACCOUNTS A R E K E P T . 15.— O t h e r R e v e n u e e x p e n d i t u r e FIN A N C ED FROM O E D m A R Y R e v e n u e s ;— A . Irrigation Works— (1) Works for -which only revenue accounts are kept. Navigation, Embankment and Drainage Works. (34) Irrigation Works, Navigation, Embankment and Drainage Works. (2) Worke for which neither capital nor revenue accounts are kept, (3) Miscellaneous Esrpendi- tiu'e. Works. Extensions and Improvements. Maintenance and Repairs. Establishments. Tools and Plant. Suspense. Loss or Gain by Exchange. Deduci— English cost of Stores. Same as for A (1) above. Establishment. Tools and Plant, Other charges, Grants-in-aid, Suspense, Loss or Gain by Exchange, D ed n c^ E n glish cost of Stores and Establish-
- 68. APPENDICES. 57 [No. 7 Majob Head s. M iN O E H e a b s . A s f o r A (3 ) a b o v e . C .— R e v e n u e A c e o u n t o f I rrig a tio n , N a v ig a tio n , E m b a n k m e n t an d D r a in a g e W o r k s (34)— contd. B . N a v ig a t io n , E m b a n k m e n t a n d D r a in a g e W o r k s . ! (1 ) W o r k s f o r w h ic h o n ly re - A s fo r A (1 ) a b o v e . r e v e n u e a c c o im t s a r e < (2 ) W o ^ k fi* fo r w h ic h n e it h e r : A s fo r A (1 ) a b o v e . c a p it a l n o r r e v e n u e ^ a c c o u n t s a r e k e p t . (3 ) M is c e lla n e o u s E x p e n d i- tu r e . deduct— A m o u n t fin a n c e d fr o m F a m in e I n s u r a n c e g r a n t s . a m o u n t c h a r g e d t o o r d in a r y , R e v e n u e s . . . , 1 5 ( l ) — O T iiE n R.T5VF,NtTT5 E x - I m a a t i o n W o r k s . . ^ r a i a a g e W o r k s . I'E N D lT in iB F iN A N C B n N a v ig a i .o n , K iiib a n J m io n t a n d D r a in a g e orisB . FKOM FA311NE ISJSUtt- ANCI3 G r a n t s . - C a p it a l A c c o u n t oi Irrig a tio n , N a v ig a tio n , E m ta n k m e n t an d D ra in a g e W o rk s ch a ree d to R e v e n u e (34). 16.— C'ONSTRl^CTION OF IlUlIGA- TiON, N a v ig a t io n , E m - BANKJIEUT and DRAIN AGE WOBKS--- F in a n c e d fr o m F a m in e I n s u r a n c e g r a n ts . F in a n c e d fr o m o r d in a r y r e v e n u e s . ^educl— R e p a y m e n t s o f C a p i t a l e x p e n d it u r e c h a r g e d t o O r d in a r y R e v e n u e s , ^ e t a m o u n t c h a r g e d t o O r d i n a r y R e v e n u e s . I r r ig a t io n W o r k s . N a v ig a t io n , E m b a n k m e n t a n d D r a m a g e W o r k s . S a m e a s f o r A a b o v e . S a m e a s fo r A a b o v e . S a m e a s f o r A a b o v e . D — P o sts an d T e le g ra p h s R e v e n u e A cco u n t. — Posts and Telegraphs I n t e r e s t o n D e b t :— rv ^ I n d ia n P o s t s a n d T e le g r a p h s D e p a r t m e n t . I n d o - E u r o p e a n T e le g r a p h D e p a r t m e n t . D D .— P o sts an d T e le g ra p h s C a p ita l A c c o u n t ch a rg e d to R e v e n u e . — Capital outlay on Posts AND Telegraphs. I n d ia n P o s t s a n d T e l e g r a p h D e p a r t m e n t . I n d o - E u r o p e a n T e le g r a p h D e p a r t m e n t .
- 69. 5& No. 7] APPENDICES. SIajo e H e a d s . MtNOB H e a d s . 19.— Inteeest on Oe d in a e y D e b t . E.—Debt Services. Central Section. Permanent Debt. Interest on Central Loans :__ N ote.— A separate minor head to be opened for interest on each loan. Discount on Loans :— Discount on different loans to be shown under separate sub-headis. Other Items :— Interest on Expired Loans. Management of Debt. Loss or Gain by Exchange. Miscellaneous. Floating D eb t:— Discomit on Treasurj- Bills. Interest on other Floating loans. (H U Miscellaneous. Loss or Gain by Exchange. Deduct— (1) Interest transferred to Commercial De partments. (2) Interest chargeable to Provincial Loans -fcund (111-A). (3) Interest portion of equated payments on account of commuted value of pensions Provincial Section. (H l-B .) Interest on Provincial Loans__ N ote.— A separate minor head should be opened for interest on each Provincial Loan. Discount on Provincial Loans__ Other items— Interest Payable to Provincial Loans Fimd on :— (а) Advances on account of Provincial J^oan Accoimts outstanding on 1st April 1921. (б) Advances in respect of Irrigation Ca pital Expenditm-e up to 1920-21. (c) Other advances. Management of debt. Loss or Gain by Exchange. Miscellaneous. occasion requires. '
- 70. A PPEN D ICES. 59 [No. 7 Majob Heads. Mm o b Heads. 19.—In terest on Oedinaby D ebt— contd. 20.- -Intehbst on Otheb Obli gations. E.—Debt Services—conid. (1) Interest transferred to Cominercial D e partments. (2) Interest portion of equated p a j^ en ts on account of commuted value oi pensions (111-B). Special Loans- •>ecial ijoana— ^ Interest on Loans from the late K m g ot Interest on Loans from R aja Kalisunker Ghosal. , - Interest on Book D ebt Loan on account of Madlio Rao. Interest on Educational Funds. Interest on Charitable Interest on other Loans. (11^) Treasury Notes of Service, and other Funds Interest on Treasury Notes on account of Soldiers’ Savings Bank Deposits. Interest on Treasury Notes on account of the Bhonsla and other Nagpur Temples. Interest at 4 per cent, on Madras non-trans- ferable Treasury Notes. Deposits of Service Funds bearing interest. (113) Interest on Uncovenanted Service J^amily Pension Fund. Interest on Bengal and Madras Service Family Pension Fiuid. Interest on Madras Military Assistant Sur geons’ Fimd. Interest on Indian Military W idows and ! Oi-phans’ Fund. (111 -B l .See fo otn ote (219-C). I n the C en tra l section th is m in or h ead w ill ap p ear on books of th e Account-ant G en eral, C en tral R even u es, only. (112) D e ta iled h ead s should b e p ro v id ed fo r— In te re st on 8 per cen t, p erp etu al L o an (M ad ras). In te re st on 6 p^r cent, p erp etu al L oan (M adras). In tere st on K o lla h S in ga n a C h e tty ’s C h o u ltrie en dow m en t (M a d ras). In te re st on d eposits o f tlie M o n egar C h o u ltrie (M ad ras). Interest, on ch a ritab le endow m ents of In d ian C h iefs (U n ited P ro vin ces). (113) In te re st on S a v in g s B a n k D ep o sits an d special S a v in g s B a n k A cco u n ts is a d ju st- in closing th e accoun ts o t th e year. In te re s t on S e rv ic e F u n d s sh ould , as f a r as pofisihie, be also acljuste-J to th e >Service H ead in th e In st m onth o f th e y ea r,und i- t it n ecessary to g iv e cre d it to th e F u n d A cco u n t in a n y o th erm on th , itghould be done d eb it to “ In terest Suspense A c c o u n t'* un d er “ U n fu n d ed D e b t* '.
- 71. 60 No. 7] APPENDICES. Ma ^ob H e a d s . Mtnob H e a d s . E.— Debt Services— c.ontd. 2 0 . — I n t e b e s t on Oth e e Obliga tio n s— contd. Savings Bank Deposits. (113) Interest on Presidency Savings Bank De posits. (P. & T.) Interest on Post Office Savings Bank De posits. (P. & T.) Interest on deposits in State Railway Pro vident Institxitions. Interest on Companies’ Railways Provident Funds. Interest on Financial Department Provident Fund. Interest on Civil Engineers’ Provident Fund. Interest on Forest Offlcers’ Provident Fund. Interest on Police Officers’ Provident Fund, Interest on Civil Veterinary Department Provident Fund. Interest on Opium Department Provident Fund. Interest on Electrical Inspectors’ Provident Fund. Interest on Cemetery Endowment Fund. Interest on other miscellaneous Provident Funds. Interest on General Provident Fund. Interest on Indian Civil Service Provident Fund. Bonus on Post Office Cash Certificates. (P. & T.) Spccial Savings Bank Accounts— (113) (114). Interest on General Family Pension Fund. Interest on Hindu Faipily Annuity Fund. Interest on Bengal Christian Family Pen- , sion Fimd. Interest on Bombay Uncovenanted Service Fund, Life Assurance Branch. Interest on Postal Insurance and Life Annuity Fund. (P. & T.) Other Hem’S — Interest on Provincial Balances. Interest on Famine Insurance Fund Ba lances. Interest on unexpended capital deposited by Railway Companies with the Secre tary of State. Interest on Miscellaneous Accomits. (113) (115). (114) These are funds under private management which are permitted to deposit cash with Government at Savings Bank rates of interest. (115) The following will be taken uwler this head. On sums or property repaid or returned to non-enemy nationals—On Departmental Fine and Guarantee Funds—On Revenue Refunded—On Compensation paid for Land—On Law charges—On other Accounts.
- 72. 61. APPENDICES. [No, T Ma jo r H e a d s . Min o b H e a d s . E.— Debt Services—concW. 20.— Intbebst on O ther Ob lig a - Miscellaneous. (115-A) TiONS— concld. Interest on balance of Provincial Loans Fund. (115-B) Interest on Depreciation Reser^e Funds of Commercial i.mdertaking3 of Provincial Governments. (115-C) Payments to Post Office for Savings Bank 1 and Cash Certificate work. 21.— Appeopeiation FOB R educ- Sinking Funds. (116) TioN OR Avoidance of D e b t . Other appropriations. (116-A) F.— Civil Administraticn. (93) 22— General Administeation— | A . Heads of Provinces (includ- i Salaries of the Governor-General and Goveniors. insr Governor-General), | Smnptuary allowance of Gov'ernor-General and Executive Coimcils, and I Governors. Bfiuisters. i Staff and household of Governor-General and ' Governors. (117) Stuto conveyances and motors of the Govenior- General. (117-A) Expenditure from Contract allowance. (118) (115 -A ) T liis h ead is in te n d e d fo r th e reco rd s, o f a d v e rtis e m e n t an d o th er ch a rg e s (o th er th a n th e B onus) co n n ected w ith P o s t O ffice C ash C ertifica tes. (115 -B ) I n te re s t allo w e d b y th e G o v e rn m e n t o f I n d ia on th e b a lan ce o f th e P r o v in c ia l lio a n s F u n d is b ro u g h t to acco u n t u n d e r th is head. (115 -C ) In te re s t allo w ed b y P r o v in c ia l G o vern m en ts on D e p re cia tio n R e s e rv e s d e p o sit ed w ith th em in re sp e ct of co m m ercial u n d e rta k in g s is d eb ited to th is h ead and cred ited to th e P e rso n a l L e d g e r A cco u n ts o f th e con cern s. (116) A d e ta ile d h ead sh ou ld be o p en ed fo r each o f th e lo an s fo r w h ic h a s in k in g fu n d is estab lish ed . (116 -A ) T h is h ead is in ten d e d fo r th e reco rd o f ap p ro p ria tio n s fro m re v en u e fo r red u ctio n o r a%-oidance o f d eb t o th e r tlian sp ecific ap p ro p ria tio n s fo r re g u la rly con s titu te d s in k in g fu n d s. (117) In clu d es a ll ch a rg e s on acco u n t o f th e p a y and allo w a n ces, c tc ., o f P r iv a te s e c r e ta r ie s , M ilita r y S e c re ta rie s, an d P e rso n a l A s s is ta n ts to th e G o vern o r-G en e ra l an d th e H ead s o f P ro v in ce s and o f th e ir esta b lish m en ts, an d co n tin gen cies w h ich a re m et fro m a u d ite d fu n d s. T h e p u rch a se o f m oto r ca rs fo r th e H e a d s o f P ro v in c e s is ch a rg ed to th is h ead . T h e tr a v e llin g an d o th er a llo w a n ces g ra n te d to In d ia n o fficers o f th e E e g u la i' A rm y Or M ilita r y P o lic e on th e re tire d lis t, w h ile d o in g d u ty as h o n o ra ry A id e s-d e-C a n ip to a ^ o verrio rj w ill also be ch a rg ed u n d e r th is liead . T h e tr a v e llin g allo w a n ce g ra n te d to a c -Indian o fficer on tlie a c tiv e li.st o f th e B u rm a M ilita r y P o lic e fo r d o in g su ch d u ty 'v ill be ch a rged u n d er “ P o lic e ” to th e sam e h ead as his p a y . b u t his o th er allo w a n ces W ill be ch a rg e d u n d e r th is h ead . T h e ch a rg es con n ected w ith th e u p k eep o f V ic e re g a l gard en s are also reco rd ed un d er th is h ead . (If'^ 'A ) U n d e r th is h ead w ill be in clu d ed ch a rg es on acco u n t o f th e p u rch a se , u p k eep an d fe e d o i S ta te h o rses, th e re p a irs an d u p k eep o f S ta te ca rria g es and th e m ain ten an ce o f S ta te m otor cars. (^118) T h is h ead is m ean t fo r th e u n a u d ite d e x p e n d itu re o f a sem i-p riy ,ite clm racter such as s ta b le e sta b lish m e n ts an d co n tin gen cies, w a g e s an d a llo w a n ces o f h o u seh o ld S erv a n ts, e tc ., in cu rred b y th e G o vern o r-G en era l an d th e H e a d s o f P rovin ces^ w h ich IS m et fro m th e co n tra ct gra n t. C h arges on acco u n t of th e p u rch a se o f S ta te m otor ca rs to r th e G o ve rn o r G e n e ra l an d th e n m in ten an ce o f S ta te m oto r cars fo r H e a d s o f ■rrovmces a re also ch a rg e d to th is h ead .
- 73. 62 No. 7] APPENDICES. Majo r H e a d s . Min ob H e a d s . F .— C iv il A d m in is tr a tio n — contd. 22.— G e n e b a l A d m e t ib t b a t io n — contd. A . Heads of Provinces (includ ing Governor-General), Executive Councils, and Jlinisters— contd. B . Legislative bodies C. Secretariat and Headquar ters establishments. Tour Expenses. (119) Chief Commissioner. (120) Executive Council. Ministers. Council of State. Indian Legislative Assembly, Provincial Legislative Councils. Elections for Indian and Provincial Legisla tures. (120-A) Civil Secretariats. (121) Military Secretariat. Board of Revenue, X^inoncial Commissioner and establishments. Financial Commissioners’ Settlement Secreta riat. (119 ) T h is liead rec o rd s th e to u r e x p e n se s o f th e G o ve rn o r-G e iie rn l an d H e a d s o f P ro v in c e s an d o f th e ir p erso n a l sta ff. T h e ch a rg es a re m e t fro m a u d ite d fu n d s. T h e d e ta ile d h ead s are (1) M a in te n a n c e an d re p a ir s o f cam p e q u ip m e n t an d p a y o f te n t-p itc h e rs an d cam p m en ials. (2) R a ilw a y fr e ig h t on te n ts , h e a v y good s, h o rses, e tc ., in co n n ectio n w ith to u rs. (3) C a r r ia g e o f go o d s an d co st o f sp e c ia l tr a in s fo r th e co n v e y a n c e o f h e a v y go od s an d stah lfi H etw eon G o v e rn m e n t H ou ses. (4) I’ eaei-ved acco m m od atio n fo r m em b ers o f fa m ilies o f th e G o v e rn o r-G e n e ra l find G o v e rn o rs. ' (5) S|)ecia! trains and haulage of Saloon carriages. (Charges for the maintenance, s ta b lin g , r e p la c in g , cle a n in g .ind re p a ir in g o f th e S alo o n c a rria g e s o f H o a d s o£ P ro v in c e s sh o u ld b e ta k e n to th is h e a d .) (6) C a r t an d co o lie h ire on to u r. (7) Cai-t an d co o lie h ire d u rin g tra n s fe r b e tw e e n G o v e rn m e n t H ou ses. (8) 8a d d le hor.ses an d ca rria g e s on to u r. (9) P a y m e n ts an d p re se n ts fo r se rv ice s ren d ered on to u r. (10) R a ilw a y fa r e s an d c a rria g e o f h o u seh o ld w h ile on to u r. (11) R a ilw a y fa re s an d c a rria g e o f h o u seh o ld w h ile in tran.sit b e tw een G o v e rn m e n t H ou ses, (12) K e e p o f elep h an ts, (W h e n elep h an t,' a re le n t to a C iv il D e p a rtm e n t, a last- rn tion ce rtific a te fro m th e S ta tio n S u p p ly O ffictr .shoidd b e se n t in su p p o rt o f th e firs t c h a rg e m ad e in th e C iv il d e p a r tm e n t on a c co u n t o f th e ir fo o d .) (13) ^M iscellaneous. (T h is h ead is in te n d e d c h ie fly fo r ch a rg e s on a c co u n t o f Iho m a in ten a n ce o f m o to r c a rs in th e N .- W . P . P ro v in c e fo r w h ic h n o c o n tra c t g r a n t h as been sa n ctio n e d . T h e ch a rg e s m a y b e sh ow n u n d e r a s e p a ra te h ead i f th e y a re im p o rta n t.) (120) C h a rg es o f C h ie f C o m m issio n er, D e lh i, N ,-W . P ., and C o o rg sh ou ld b e reco rd ed u n d e r th is h ea d , t • j (120-.A) T h is h ead reco rd s th e ch a rg es con n ected w ith th e electio n s fo r th e In d ian an d P r o v in c ia l L e g is la tu r e s and a lso th o se in c u rred in co n n ectio n w ith co m m ission s a p p o in ted from tim e to tim e fo r th e tr ia l o f p e titio n s a g a in st electio n s to In d ia n and P r o v in c ia l L e g is la tu re s . (121) T h e ch a rg e s o f d iffe re n t d e p a rtm en ts o f a S e c re ta ria t sh o u ld , if p o ssib le , be sh o w n scp r.ra tely . T ra n s la to rs ’ D e p a rtm e n t sh ou ld b e an a d d itio n a l su h -h ea d . T h e ch a rg e s o f th e In te llig e n c e B u re a u a tta ch e d to th e H o m e D e p a rtm e n t o f th e G o v e rn m e n t o f I n d ia are also ta k e n u n d e r th is h ead .
- 74. APPENDICES. 63 [No. 7 Ma jo e H e a d s . j VIin o r H e a d s . F— Civil Administration 22— Genebai, Administration— concld. C. Secretariat and Headquar ters establishment— concld. -contd. Commissioners E . District (1 2 5 ) A d m in is t r a t io n P. Miscellaneous G . W o r k s Inspector-General of Stamps, Registration and E x c i s e . (1 2 2 ) D ir e c t o r o f L a n d R e c o r d s a n d A g r ic u lt u r e . L o c a l F im d A u d i t E s t a b lis h m e n t s . (1 2 3 ) Commissioner in Sind. Commissioners. (1 2 4 ) G e n e r a l E s t a b l is h m e n t s . (1 2 6 ) S u b - d iv is io n a l B s t a b lis lu n e n t s . Other Establisliments. D is c r e t io n a r y G r a n t s b y H e a d s o f P r o v in c e s i e t c . ( 1 2 7 ) Miscellaneous. (127-A) Loss or Gain by Exchange. A u d it o r - G e n e r a l. ( 1 2 7 - B ) I n d ia n A u d i t a n d A c c o im t s S e r v ic e , C iv il o ffic e s o f A c c o u n t a n d A u d i t . ( 1 2 7 - B ) L o s s o r G a in b y E x c h a n g e . j (122) W h e re such an officer e x is ts in a n y p ro v in ce, th e p a y an d allo w an ces of the- ■^spector G en era l an d th e co st o f a n y co m b in ed esta b lish m e n t are ta k en to th is h ea d , b u t here sep arate establish m en ts are em p loyed on th e d ifferen t services th e y are show n ^Quer th e re sp e ctiv e m a jo r h ead s. (123) Rccf>rds th e co st o f th e a u d it of L o cal F u n d A cco u n ts. T lie co.rt o f th e a u d it pf th e .iccounts (oth er th an Looiil F u n d A cco u n ts) co vered b y R u le 12 of th e A u d ito r- '^ etieral’s R u les is in clu d ed u n d er ” 23.— A u d it.” (124) W h en a d d itio n a l (.'om niissioners are em ]jloye(l o n ly on ju d ic ia l w o rk , tiie ir p a y nd a ll o th er ch a rges sh ould be ta ken u n d er •‘24.— A d m in istra tio n o f J u stice — C iv il and' acco u n t o f d is tr ic t ad m in istratio n w liich (125) In d eterm in in g tlie p recise ch a rges on accou nould be d eb ited u n d er th is h ead , th e g en era l p rin cip le sh ould be th a t a n y p a rt o f such la rg es w h ich is d efin itely ex p en d ed upon w o rk co n n ected w ith a sin g le m a jo r head nould be ta k en as a cliarge a g a in st th a t m a jo r h ead , w h ile th e re st o f th e ch arges sp en t '^pon w o rk connected w ith m ore th a n one m ajor head should b e ta ken to th is head. r-i, (125) C h arges on acco u n t o f T re a s u ry sh ould be record ed u n d er a sep arate sub-h ead, ^ n a rg e s fo r acq u irin g o ld an d fo re ig n coin s u n d er th e In d ia n T rea su re T ro v e A c t hould be tre a ted as co n tin gen t ch a rges o f th e T rea su ry . (127) T h e allo catio n o f th e d iscre tio n a ry g ra n ts should he d eterm in ed b y th e criterio n to w h o is th e gra n to r and n o t b y th e p urpose for w h ich th e g ra n ts are m ade. T h u s he g ra n ts m ad e b y th e G o vern o r, C om m ission er or tlie D e p u ty Com m ission er sh ou ld classified un d er th is m inor head. S im ilar gran ts, if an y. m ade b y other au th o rities ftould l)e recorded un d er th e ap p ro p ria te .service h ead concerned and an- e x p e n d itu re I'lch can n ot be so record ed m ay be classi.fied u n d er “ 47.— M iscellan eo u s— M iscellan eo u s " " d unforeseen ch a rg e s.” DP P a ym e n ts on acco u n t o f p assage m on ey fro m In d ia to the U n ite d K in gd o m .'elected ca n d id ate s fo r tlie In d ian C iv il S e rv ic e are ch arged to th is head. , (127-B ) T h e cost o f th e officers o f th e In d ia n A u d it an d A cco u n ts S e rv ice servin i; in ^ e office o f th e A u d ito r G en era l and in C iv il offices o f A cco u n t an d A u d it w ill be no^-[, under th e m inor head “ In d ian A u d it and A cco u n ts S e rv ic e ” and not u n d er th e 'n or heads “ A u d ito r G en e ra l” or “ C iv il offices o f A cco u n t an d A u d it ."
- 75. 64 No. 7] APPENDICES. Majou Hba u s. Mnsron H e a d s. F. —Civil Administration— contd. :24.— Adm inistbation or Justice I Higli Courts and Cliief Courts. Law Officers. (128) Administrator-General and Official Tnistee. Coroner’s Court. Presidency Magistrate’s Coui’t. Judicial Commissioner. Civil and Sessions Courts. (129) Coiu:ts of Small Causes. (130) Criminal Courts. Pleadership examination charges. Loss or Gain by Exchange. (128) The sub-heads are :— (i) English Law Officers (i.e., Advocate-General, Standing Counsel, Solicitor to Government). (ii) Legal Remembrancer and High Court Pleaders. (iii.) Mofussi] establisliment, _ . [A slightly different classification is followed in Madras.] The charges for conducting Civil suits are taken among Collectors’ Contingencies if managed by the Collector; but so far as they consist of pleaders’ fees, they should go under this head. The cost of suits, the filing of which is the natural and proper func tion of tlio Central ao oppositnl to u Provincin-I Gov'omment, will bp borne by th9 Central Government anil RllOllld be debited tO tll6 departm ent whirh originates the suit. I'oo'i lo plondprp in pauper suits sbnnk) be taken under this head (as well as other money charges in pauper suits, sucli aa advances for batta to witnesses, tho locovcrios beiuij credited to “ Court fees realized in cash” ). Tees i)uid directly by Treasury Officers to pleaders conducting criminal cases should be taken against this head and not against the department employing the jileaders. The retaining fee.i paid to public prosecutors and pleaders who are Government servants should be classified under the unit of appropriation “ Pay of Officers” or “ Pay of establishment” , whichever may be considered more suitable, and the daily fees paid for the conduct of cases to Government pi-osecutors and pleaders and to jileaders who are not in Government service should be classified under the units of appropriation “Allow- ance.s, Honoraria, etc.” , and “ Supplies and Services” , respectively. (Advatii'es for Civil suits should be finally charged off against the Department receiving them.) (129) The following should be sub-heads :— (a) District and Sessions Judges. (A) City Civil Court (Madras). (c) Subordinate .Tudges. (fl) Munsiffs. (e) Deccan Agricultural Relief Courts. If the contingent cliai'ges are not at present separately posted, then the division of sub heads may be conliiied to the salaries and establishment, the contingencies being all taken together. (/) Process-serving establishment. (</) Record-room and co]iyist establishment (if separately organized). [In P.iirina, there are only two sub-heads under this minor head, viz., (1) Divisional and Sessions .Jndgea and (2) District and Township Judges.] The payments of actual expenses by a Court under .Article 187_ of the Audit Crde will be debited to the detailed head “ Diet and travelling allowances of witnesses.” (130) Presidencv Court to be shown as a separate sub-head. FTho Small Canse establishment of a Subordinate Judge exercising Small Cause powers to be shown, not hiTe, but under a sp)inrate dotailed head inider Subordinate Judges.]
- 76. 65 APPENDICES. [No. 7 M a jo b H e a d s . M inob H e a d s . F .— C iv il A d m in is tra tio n — canid. 26.-— Jails and Convict S ettle- Jails. ( 1 3 1 ) M E N T S . j (131) T h e sub-h ead s an d d eta iled h ead s a re as fo llo w s :— S u b -h ea d s N o s. 2 to 1 1 a re p rescrib ed fo r th e J a il a d m in istra tiv e returns. S u b -h ead s ■Nos. 1 an d 12 w ill n o t ap p ear in th ose return s. 1 . Suptrintendence, to in clu d e th e p a y , allo w an ces an d con tin gen cies o f th e In - specto rs-G en eral o f Prison s. 2. Establishment, to be su b -d iv id ed again in to th e fo llo w in g d eta iled heads (a) S u p erin ten d en t, (i) J a ilo rs an d D e p u ty an d A ss is ta n t Ja ilo rs, (c) C lerica l, E d n c a tio n a i an d M ech an ical E stab lish m en ts, (d) W ard er E stab lish m en t, (e) M e n ia l an d o th er estab lish m en ts, an d (/) M ed ica l E stab lish m en t. 3. Dietary charges, to in clu d e (a) R a tio n s, (b) M iscellan eo u s d ie ta ry ch a rges, (c) G ard en and A g ric u ltu ra l expen ses, (d) P ro p ortio n ate share of d airy expenses. 4. Hosjtital charges, to in clu d e (a) S ic k d iet an d e x tra s fo r p atien ts, (6) C o st o f e x tr a or sp ecia l d ie t, e tc ., fo r prisoners w ho are in w ea k h ea lth b u t n ot ;n h o sp ital, (c) M e d icin es an d H o sp ita l equipm en t, and (d) P ro p o rtio n a te sh are o f d airy expenses. 5. Clothing and bedding of prisoners. 6 Sanitation chnrges, to in clu d e (n) C o n se rva n cy, w a sh in g , and p u rify in g , (b) C liarg e s fo r w ator-aupp ly, and (c) E x tra o rd in n ry charges. 7. Charges for moving ‘prisoners, to in clu d e (a) T ra n s fe r ch arges an d road subsis- tonco o f co n victs, and ( i) T ra n sp o rta tio n ch arges. 8. Miscellaneous services and supplies, to in clu d e (a) L ig h tin g , (b) D iscip lin a ry ch arges, (c) U n ifo rm an d equ ip m en t o f w a rd ers, (d) R ew ard s fo r recap ture an d service, (e) E x e cu tio n ch arges, and (/) Otheir m iscellaneous services and supplies. 9. Travelling Allowances. 10. Contingent charges, w ith th e fo llo w in g d eta iled h ead s :— „ , , (a) R e n ts, R a tes an d T a x e s , (b) S erv ice p ostage, (c) T eleg ra p h and T e l^ h o n e ch arges, (d) C u rre n t office expen ses, (e) Office fu rn itu re , and (/) R e g is ters an d S ta tio n ery. 1 1. Extraordinary charges for Live Stock and Tools and Plant, to in clu d e the (a)^°CoiM ervancy an d W a ter-su p p ly D ead S to ck , ( i) D ie ta ry D ead S tock, (c) H o sp ita l D ea d S to ck , (d) G ard en an d ag ricu ltu ra l p lan t, (e) L ig h tin g D ead S to ck , (^ D iscip lin a ry S to ck , (g) A n n s and A ccoutrem ents, (A) D a ir y L iv e S to ck an d P la n t, (i) D ra u g h t C a ttle , an d (j) O th er M iscella neous D ead S tock. . • > * v u - * 12. Chaiges for Police Custody, to ap p ear u n d er “ L o ck-u p s o n ly, and to exniD it a ll ch arges fo r d ie tin g prisoners in lo ck-u ps, h a ja ts or h avalats, or cu s to d y in M a g istra te s’ C am p s, an d th ose fo r con veyan ce o f u n a er-tria l prison ers. In th e case o f u n d er-trial p rison ers tra v e llin g un d er p olice cu stod y on R a ilw a y w ar- ’ ■ants issued b y th e C iv il P o lic e D ep a rtm en t u n d er th e cred it note system th e cost o f •n ch w a rra n ts m ay b e ta k en to a d eta iled h ead “ C o st o f R a ilw a y W arTants ’ under 26. P o lic e : D is tric t E x e c u tiv e F o rc e ,” i f such an ad ju stm en t w ill resu lt m a red uction o f clerical labour. T h e sutHheuds num bered 2 to 1 1 should be ad op ted in all provinces, and, if it is to n n d m ore convenien t, a sep a ra te sub-head m ay also be opened fo r d a iry expenses w h ich a re in th e ad m in istrative accoun ts s p lit up betw een d ie ta ^ charges an d h o sp ital changes; th ese ch arges are to be d iv id ed in a fixed prop ortion betw een th e tw o eub-neani
- 77. 66 JfO, 7] APPENDICES. Majoe Heads. Minor Heads. p.—Civil Administration—contd. 25.—Jails and Convict Sbo?tle- ments—conctd. 26.—Police Jail manufactures. (132) Convict charges at Port Blair and Nieobars, Convict charges in the Straits Settlemenie. Loss or Gain by Exchange. Presidency Police. (133) Superintendence. m e n tio n e d , th e r e w iU b e n o d iffic u lt y in e fie o tin g a n t i v e a n d fin a n c e a c c o u n ts e v e n th o u g h t h e y b e s h o w i u n d e r «• jn g n rre d la t t e r w h ile i t m a y b e fo u n d m o s t c o n v e n ie n t to s h o w t h e a c tu a l c h a r g e s s a ^ i l e h e a d , a n d t o s p l it u p o n ly t h e a n n u a l t o t a l in t h e f ix e d p r o p o r tio n . Tn t h e fin a n c e a c c o u n ts i t w iU b e s u ffic ie n t to r e c o r d t h e e x p e n d it u r e u n d e r 3 t o 1^2 b v s u b - h e a d s o n ly B u t in p r o v in c e s w h e r e t h e c o n t r a c t s y s te m e x is t s , ] a il c o n tm g e n X e f d i t ^ e m V b e r e c o r d e d u n d e r tw o d e ta ile d h ^ s ' ‘ C o n tr a c t con^^^^^^ t a ile d h e a d m a y a ls o b e o p e n e d . U n d e r 3 to 12 , a d is tin c tio n s h o u ld b e m a d e b e tw e e n P r e s id e n c y D i s t r i c t J a ils , L o c k - u p s , C o n v ic t C a m p s , a n d E e fo r m a t o r y s e ttle m e n ts , i f ®ny. S u p p le s an^^ n u m b e r o f p r is o n e r s e s tim a te d fo r s h o u ld b® f S a t o r y S c h o o ls s h o u ld a p p e a r u n d e r - S l - E d u c a t i o n .’ T h e h e a d C o n v c t C ^ p s » o n ly in te n d e d fo r quMi.p^rmamnt C a m p s e.g., ^^-here a la r g e h o d y o f Pr>“ 8Ji e m p lo y e d , a t a d i s t L c e fr o m a C e n t r a l J a il, on so m e ^ ^ ^ gation w o r k ; t h e c h a r g e s f o r a te m p o r a r y c a m p d u r in g a s ic k ly s e a s o n s h o u ld n o t b e ta k e n t o it . T h e c h a r c e s f o r m o v in g iu v e n ile o ffe n d e rs to R e fo r m a t o r y S c h o o ls s h o u ld b® d e b ite d to th e d e p a r tm e n t w h ic h s u p e r v is e s th e tr a n s p o r t a t io n o f t h e S c h o o ls m e n t m a y , h o w e v e r , i f c o n s id e r e d d e s ir a b le , d e b it th e c h a r g e s to t h e R e fo r m a t o r y b c h o o is a s o p p o s e d t o its e sco rts. n ^ 2 1 T h is h e a d s h o u ld in c lu d e a ll c h a r g e s o f c o n v ic t la b o u r , e x c e p t P r e s s c h a r g ^ ( i X l n ™ ' i t .< 0.11.7 m p .;.r . .a m a h u e n a M e ) , w h ic h a r e d e b it a b le t o th e g r a n t fo r S t a t io n e r y .»nd i. n n t in g . (13 3 ) T h e s u b -h e a d s a r e — S u p e r in te n d e n c e (th e s e c h a r g e s s h o u ld n o t b e m ix e d u p w it h P r o v in c ia l P o h c e ). M u n ic ip a l P o lic e . R iv e r , H a r b o u r , o r M a r in e P o lic e , S a lt P o lic e . D o c k y a r d P o lic e . G u a r d s fo r P u b l ic b u ild in g s , e tc . (p a id b y G o v e rn m e n t). S p e c ia l P o lic e (c h a rg e d to t h e p a r t ie s co n c e rn e d ). H o s p ita l c h a r g e s (see u n d e r J a ils ) . P o lic e d e a d h o u se . C a t t le p o u n d s . I n B u r m a t h e c h a r g e s f o r th e R a n g o o n C i t y P o lic e a r e in c lu d e d u n d e r th is m in o? h e a d .
- 78. 67 APPENDICES. [No. 7 M a jo b H e a d s . M d t o b H e a d s . C iv il A d m in is tra tio n — eontd. 26.— PotioE—cwitd. r District Executive Force. (134) I P o lic e T r a in in R S c h o o ls . M u n ic ip a l a n d C a n t o n m e n t P o lic e . {13 6 ) V illa g e P o lic e . S p e c ia l P o lic e . (1 3 6 ) (134) The sub-heads should be— D is t b ic t Police— D is tric t S u p erin tend en ts and A ssistan ts. Police Force. Mounted Police. O ffice E stab lish m en t. A llo w a n ces, H o n o ra ria, etc. H o sp ita l ch arges (see under Jails). C on tingen cies. O ifflm Police— Such o f th e above h ead s as m ay b e ap p licable. A g a in s t ‘P o lic e F o rce ’ each gra d e sh ould b e show n sep a ra tely in th e estim ates, t h o u ^ in th e accounts th e several classes m ay be grouped u n d er one or m ore d eta iled head* '■ ‘ccording to lo cal d iscretion , p ro vid ed th a t no gro u p in g includes tw o item s w h ich are Recorded sep arately in th e F in an ce and R even u e A ccoun ts. The “ C le rica l E stab lish m en t” should in clud e o n ly clerks, etc., w ho are not re^lwly ‘ n listed m em bers o f th e F o rce ; all enlisted m em bers should be shown again st i'o lic e Force.” U n d er “ O ther P o lice” should be show n P o lice en tertained as p art of th e D istrict I ’orce b u t for a special purpose, such as S a lt E x cise P o lice, P rev e n tiv e P o lice, and J'lun icip al and C antonm en t P o lice, if th ey fo rm a separate p art o f the F o rce and are ’''^holly paid b y G overn m ent. T h e charges for each class should be distinguished. C o st o f escorts (i.e., th eir w a y ch arges, not th eir allow ances) should be a sub head '•ud er C ontingencies. T h e cost o f a ll R a ilw a y w arran ts issued b y th e C iv il P o lice D epartm ent under tiie ® iedit n ote system m ay be ad ju sted under a d etailed head “ C o st o f R a ilw a y w a rra n ts subordin ate to “ A llo w a n ce s," i f such an ad ju stm en t w ill resu lt in a reduction o f clerical ^sbonr. (135) T h is head is intended for th e M unicipal or Cantonm ent Police, if th e y form a ‘ (parate p a rt o f th e F o rce and i f th e M u n icip ality or C antonm en t repays th e G overn- 'J*6n t w h o lly or p artly. (136) 1 his m inor h ead is intended to show th e cost o f P o lice F orces w h ich M e levied ^oi- special purposes and organized on a system d ifferen t from th e regu lar D istrict F orce, ^ h e C h ittago n g F ro n tier P o lice and the A ssam F ro n tier PoU ce should be shown here. ®o also th e P u n ja b B o rd er P o lice, B urm a M ilita ry P o lic e and M aw asi ^ d B h eel nud C a m el L e v ie s in B om bay. F o r charges connccted w ith the ad d itio n al poUoe en tertained “ c d e r th e In d ian P o lice A c t (A ct V ) o f 1861, see footnote (250). D 2
- 79. 6 8 No. 7] APPENDICES. Major Head3, Minoh Heads. 26.—P o l i c e —ctmcld. P.—Civil Administration—contd. Railway Police. (137) Criminal Investigation Department. (138) Cattle pounds. (139) Miscellaneous. (140) Loss or gain by Exchange. 27.—Poets and Pilotage— A. Major Ports. (141)— (1) Bengal Pilot Service- (a) Capital Account. (& ) Revenue Accoimt. (2) Other charges. Pay and allowances of ofiScers and men afloat.. (142) Victualling of officers and men afloat. (142). (137) Eailway police includes charges for “ Crime and Order” police only, which should be entered under a separate sub-head for each railway. The pnionnt of contribution payable by the railways as determined by the Governor- General in Council, as well as. other particulars relating to each railway, are stated in the manuals of the Audit Officers concerned. (2) Charges for "Watch and Ward” as defined in clause (4) below are bourne by the railway and not debited to Police. (3) On State Railways managed by Government, the cost of the police guards supplied by the Police Department at the request of the railway authorities for the performance of duties which should be arranged for by the railway authorities and are not part of the ordinary functions of the police should be charged to the railway concerned. (4) The duties of “Watch and Ward” consist of :— (а) Watching of passenger trains at stations. (б) Watch and Ward of— (1) Goods sheds. (2) Goods trains at stations. (3) Brake and luggage vans., (4) Railway offices and buildings {but not including Railwap- cemeteries). (c) Watching of fuel delivered within the Railway boundary and escorting of pay clerks. (d) Reporting to Railway authorities all breaches of the company’s bye-laws. (5) Rewards granted to the Railway Police Staff by the Police Department form part of the cost of Eailway Police and as such follow the incidence of the cost of the Police. Rewards granted by the Railway administration irrespective of the departmental rewards are charged to the Railway. (138) The charges of the Intelligence Bureau attached to the Home Department of the Government of India are adinsted under “ 22—General administration” (See note 121.) (139) Includes charges for contributions out of Pound receipts to Municipalities. (140) Includes contributions by Government for Police bands. Contributions by Government to cover any deficit in the General Police Fund should be debited to a separate sub-head ‘Contribution to the General Police Fund’ under this minor head. (1411 Madras, Bombay, Calcutta, Chittagong, Rangoon, Karachi and Aden have been declared to he Major Ports. The rest are minor ports. (142) These heads relate to vessels, and in them each ship should be shown sepa rately, I-ut if these are many and small a group may be made. The vessels sUonid be dc.'jcribed so as to indicate their use : “Pilot Vessel” , “Steam Tug,” etc.
- 80. APPENDICES. 6& [No. T M a jo e H e a d s . M m oE H e a d s . P.—Civil Administiation—contd. 27.— PoBTS AJ^D Pilotage— cmtd. A. Major Ports— contd. B. Minor Porta Purchase of marine stores and coal for the btiilding, repairs and outfit of ships and ves sels. (142)(143) Pilotage and pilot estabUshraents. (144) Ports establishments. (145) Light-houses and Ught-ships. Loss or Gain by Exchange. Miscellaneous. Pay and allowances of officers and men afloat. (142) Victualling of officers and men afioat. (142) Purchase of marine stores and coal for the building, repairs and outfit of ships and vessels. (142) (143) Purchase and hire of sliips and vessels. (142) (146) Pilotage and pilot establishments. (144) Ports establishments. (145) MiBcellaneous shore establishments. Subsidies to Steam-boat Companies. (147) State yacht establishment. (148) Loss or Gain by Exchange. Miscellaneous. 28.— Ecclesiastxcal (149) Ecclesiastical establishments. Cemetery establishment. Miscellaneous ecclesiastical charges Loss or Gain by Exchange. (150) (143) M a y b e d iv id e d in to sub-h ead s (а) B u ild in g , R e p airs an d o u tfit (m aterial). (б) D itto (personnel). (c) C oal. T u e o h arges shou^fi not in clu d e th ose o f v essels, w h ich a re p ro v id ed fo r above, (145) In clu d es— P o rt O fficer’s D ep artm en t. M a rin e C o u rt. S h ip p in g M a ster. C h a rg es fo r S u r v e y o f steam vessels. (146) T h e re sh ou ld be sep a ra te sub-h ead s fo r “ P u rc h a s e ” and “ H ir e ” . (147) T h e p a rticu la r lin e or se rv ice sh ou ld b e sta ted in th e description o f each ch arge. (148) In clu d e s th e p a y o f th e cre w an d estab lish m en t o f a n y vessel k e p t up fo r th e ®so o f th e h ead o f th e G tovernm ent, an d also th e h ire o f a n y w h ich m ay b e charteredi ^Or h is sp ecia l use. (149) In clu d es— (1) C h u rch o f E n g lan d . (2) ,, S co tlan d . (3) „ R om e. (4) O th er C h urches. U n d e r each o f w h ich sh ould b e sub-heads of “ P a v o f G azetted Officers ” an d “ P a y esta b lish m en t” , "A llo w a n c e s ” an d ‘ ‘C o n tin gen cies’'*. (150) A llo w a n ces fo r s ta tis tic a l retu rn s an d gran ts-in -aid to w ard s the co n strao fio n o f ch urch es sh ou ld b e classified u n d er th is head.
- 81. 70 N o. 7 ] APPENDICES. IM ajob Heads. MmoB Heads. P.—Civil Administration—contd. 29.— P O L IT IC A I- (151) P o litical A gen ts. (152) Charges for D ip lom atic and Consular services in Persia. (154) P olitical subsidies. E n tertain m en t charges. R efugees an d S ta te Prisonere. Special P o litical E xp en d itu re. (155) Charges for organisation of In dian S ta te Forces- L oss or G ain b y E xch an g e. M iscellaneous. (157) (151) Political charges are confined to external relations, relations with Indian States, frontier questions, {except those connected directly with the defence operatiortt j of the frontiers of India which are debited to the Major Head 29-A.—Frontief , Watch and Ward) im portant Political ditenus, expenditure in connection w itn / the Haj w hich is not capable of record under one of the departm ental heads of a C ' ( count and charges w hich for special political reasons m aiy be classified under the he»o ‘'Political.” All other charges debited under this head prior to 1921-22 should D ® ■debited to ‘47.—M iscellaneous’. Note—.A s a Renm il rnle, expenditure in connection w ith an Indian State outsid® British India and debitablo to Indian H ovom iC B should ho dobitpd to the head Political.” The classification of expenditure in “adm inistered areas” how ever should bo based on the rules applicable to sim ilar expenditure in British India, as thesj areas, though technically forming part of Indian State territories are treated as parH of British India for all practical purposes. (152) This is m eant for regularly appointed officers and ofiices of the Political partm ent and not far casual charges. There should be a sub-head for every import ant Agency or Residency, e.g., in Bombay one for Aden, one for Baroda and so o O j and the sm aller ones m ight be grouped. Special establishm ents, if any, for Adm *' niP tration of lustice or for Jails or for Police should be show n in their f,ub-head i' separate details. (153) Deleted. (154) Snlc-proceeds of slave dhow s and the expenses incurred in connection w itl’ their crew s and the slaves ^;aptured in them should be show n as m iscellaneous receipt , or charges of the Consulate or Agency. (155) This is intended to provide for special n nd occasional charges w hich son^ limes occur under this head, e.g., the Raw alpindi Eiirbar. Theso should of course » nam ed. Nothing should be taken to this head w ithout special in .9tructions from to Auditor-General. (156) Deleted. (157) The cost of the Toll Establishm ent at the Khyber Pass and the charges ^ the Mewar Bhil Corps, Malwa Bhil Corps and Im perial Cadet Corps should te entered here under separate detailed heads. I
- 82. APPENDICES. U [N o . 7 M a j o b H e a d s . MiNOB H e a d s . F .— Civil Administration— con td . 89-A.— ^ F k o n t ie b W a t o h a n d W a e d . (167-A) Frontier Constabulary and Militia. (157-B) Buildings and CorainunicatioiiB. (157-C) Miscellaneous. (157 D) 3 0 .— S c i e n t i f i c D e p a b t m b n t s . Survey of India. Botanical Survey. Zoological Survey. H ydro-E lectric Survey. Geological Survey. Exploration of Coal, Petroleum and Minerals. Mines D epartm ent. ArchEeological D epartm ent. (158) Board of Scientific Advice. Donations to Scientific Societies and Institvites. (159) _ ^ Meteorological Depai tiuent. Museums. (160) Loss or Gain b y Exchange. (157A) This head is iutended for such charges as are directly connM ted w ith t'h e defence r,p eration s of the various frontiers, w hich m ay include, besides expen- •Jitnre incurred on various denom inations of m ilitary police oa -gan iaation s, expen- 'U tu rD ou roads doclorod to bo of m ilitary im p orton cB n n d ch n rgos for h o»p )tn J i o n d otier buildings required for the ad m in istratiG 'n of the m ilitary police forces. C h argoB connected w ith the ordinary civil adm inistration of the frontier areas, in cluding expenditure on buildings an d com m unications, are brought to acconnt u n fler tlie appropriate heads of service con cerned in accordance w ith the general principles classification laid dow n in Article 181(1) of the Audit C ode. (157B) For charges connected w ith the different m ilitary police and m ilitia orga nisations eu ch as Levies, Kurram Militia, Scouts, Frontier C onstabulary, etc. bepa- '■ a te sub-heads w ill be opened for the charges pertaining to each im portant orga- ’lisation. (1570) For expenditure on constructionan d m aintenance of buildings for Mlitia an d Frontier C onstabularyand of roads declared by the Gov^or G eneral m be of m ilitary im portance. C harges con n ected ^ w ith the Wazinstan sch em eshouia recorded under a separate sub-head under this head. (157D) For charges on all other services su ch as M edical establishm ents, Inspect ing O fficers’ Frontier C orps, Intelligence B ureau and other petty establishm ents. fl581 All ch arges on conservation, m aintenance or an nu al rep airs of _an cient *® on u m en ts as defined in section 2(1) of the Ancient M onum ents P ieserva,tion Act, 1904 w hich are d eclared to be protected m onum ents u nder section 3 (1) of that Act, 'W h eth er in cu rred bv officers of the A rchfeological D epartm ent or by Local n ients are debited‘to “ 30.—S cien tific D epartm ents—A rch E eological U epartm ent an a to “41—Civil Works.” lieceipts pertaining to su ch w orks ai'e a l.v > crefii-crt to “ XXVI.—M iscellaneous D epartm ents,” (159) The n am e of each society or institute should be sh o^'n in the estim ates. (160) To include donations.
- 83. 72 No. 7J APPENDICES. Major Heads. Minor Heads. P.— Civil Administration 31.-=-Ed u catio n . (161) ■ 4 . University ■conld. B . Secondary C. Primary D. Special G rants to U n iversities. (162) Government Arts Colleges. (163) G rants to non-G overnm ent A rts Colleees. (162) ® G overnm ent Professional Colleges. (164) G rants to non-G overm nent Professional C oll eges. (162) G overnm ent Secondary Schools. (165) D irect grants to non -G ovem m ent Secondarv Schools. (162) G rants to local bodies for secondary ed u ca tion. (162) G overnm ent P rim ary Schools. (165) D irect ^ o n ts to n on-G ovem m ent P rim ary Schools. (162) education. (162) G overnm ent special schools. (165) (166) D irect grants to non-G overnm ent Special Schools. (162) bodies for special education. and O riental Colleges, w hich should (161) This head, as w ell as the corresponding receiot head „ c j ^ tiansactions under the control of the Education Departm ent, education outside th "I! “ nder the respective subject heads. Thus navigational education S .",S .? u S L o 7 S J e .r 's o 't " lt " S L ”s " t 5" .= a i c t - iv f r a / r i s s t s s t <, ;i recurring md non-recnrnng grants should be show n senaratelv r«n. s)iow n here. Provident Funds for teachers in non-pensionable service should ^Iso^bo to IfetLSfed. (164) Includes— Law Colleges. Engineering Colleges. Training C olleges. Com m ercial C olleges. (165) If convenient, boys’ (166) Includes— Training Schools. Scliools of Art. Law Schools. Engineering and Surve-ing Schools Reform atory Schools. O ther Schools, such as M adrassas. schools an d gitIs’ Sfl.ools shculd be show n separately.
- 84. 73 APPENDICES. [No. 7 Majob Heads. Min' oe Heads. F.— Civil Administration— conid. 3 1 .— ^Ed u c a t i o n — contd. E. Qeneral 3 2 .— M e d i c a i ,. (1 6 9 ) Direction. Inspection. Scholarships. (167) Miscellaneous. (168) Loss or Gain by Exchange. Medical Establishment. (170) Hospitals and Dispensaries. (171) Grants for Modioal purposes. (172) Medical Colleges and Schools. (173) (167) In Arts C olleges. In P rofessional C olleges. In Secondary Sch ools. In Prim ary Sch ools. In Special Sch ools. (168) Includes— G rants to E ducational Syndicate (B urm a). G rants for the en cou ragem ent of literatu re. G overnm ent B ook D epot. K egistratioii of B ooks. Printing of B ooks. Exam ination ch arges. Grants to the School Book Society. Text-Book C om m ittee. M iscellaneou s. N ote.— E xpenditure on prizes should form part of the ordinary expenditure of th& institutions in which they are given, and need not be separately shown in the ac counts. But when the amount of expenditure on prizes is small, it may be recorded under a single detailed head under "E .— General— Miscellaneous.” (169) The follow ing governing prin ciple is laid dow n for determ in in g w h eth er an item of expenditure sh ould be record ed u n d er the h ead “32.—M edical” or ”33.— Public Health.” The h ead “32.—M edical” h as referen ce to m ed ical facilities given to the public through the treatm ent of individual cases, w hile the h ead "33.—P ublic Health” h as referen ce to general m easu res affectin g the public as a w h ole, t,g., san i tation, (resea rch , investigation, the con trol a n d com bating of epid em ic d iseases, etc. The prin ciple is, how ever, subject to th e provision s of Article 181 (1 ) of the Audit C ode. ^J /0) The su b-h eads are: (1) Su p erin ten den ce (i.e., Su rgeon -G en eral or In sp ector G eneral of C ivil H ospitals, w ith his establish m en t an d con tin gen t charges); (2 ) Dis trict M edical O fficer (including Assistants an d Establishm ent); Su bordin ate M edi cal O fficers attach ed to districts, su b-d ivision s, or sim ilar gen eral d u ties, a n d n ot draw ing pay as part of a H ospital Staff, sh ou ld be h ere show n; (3) R eserve M edical Su bordin ates. Note.—The additional allow an ces w h ich S u rgeon s get sh ou ld b e sh o w n u n d er tlie ap propriate h ead of Jails (that is, as pay if in ch arge, an d a sh osp italch arges if only inM edical ch arge). L unatic A sylum an d M edical S ch ools. (171) D ivide in to five su i)-h ead s: (1) P residency H ospitals an d D isp i'n saries. T iiis in clu d es S eald ah an d H ow rah in the ca se of B engal. In setting forth the p rin cip al staff of S u rgeon s a n d H ouse S u rgeon s give th em in ord er of h osp ital an dn a m e af the h ospital. (2 ) M ofiu ssil H ospitals a n d D isp en saries. (3) M arin e H ospitals. (4) G r.m ls to H ot-p itals an d D i.-^ p e n sa rio s, in cluding gran ts to le p < > r a .sy ln n iB . f5 ) O th p i c h a rg e .^ . H eads (1) an d (2 ) in clu d e ch arges o n accou n t of lep er an d L ook h osp itals. (172) To in clu d e crants to th e D u fferin F und (o th e rw i.-ie th a n for sp ecific h o sp ita l.i w liicli w ill h e sh ow n u n d er “H osp i(al,s a n d D ispensaries") a n d the In d ian u r>iin g A ssociation, gran ts for th e train in g of D hais, etc. (173) Tw o su b-h eads ; (1) M edical C ollege, (2 ) M edical P ch o o l. Thefir .5t R ro n p of details u n d er M edical C ollege .sh o u ld sh ow th e P rofessior.a' .S ta ff. Thov sh ou ld n ot o o m e u n d er M edical E stablishm ent or u n d er H ospitals a n d D isp en saries.
- 85. 7 4 N o . 7 ] APPENDICES. Majoe Heads. Mtn okHeads. 3 2 .— ^Me d i c a l -—c o n td . 3 3 .— P u b l i c H e a l t h . (1 6 9 ) 3 4 .---- A G B ICtTLTU EE . F .— Civil Administration— contd. Mental Hospital. X-Ray Institute. Chemical Examiner. (174) Radium Institute. Loss or Gain by Exchange. Public Health Establishment. (175) Grants for PubUo Health purposes. (176) Expenses in connection -with epidemic dis» eases. 177) Bacteriological Laboratories. (178) Pasteur Institutes. ■Works. (179) Loss or Gain by Exchange. Agriculture. (180) (174) Show the full pay of the Chemical Examiner under this head, and not as Professor of Chemistry. (175) The entire charges on account of officers and establishments -who devote part o£ their time to duties connected with hospitals and part to those connected with public health should be charged to the head “32.— Jledical.” Charges on account of Port Health Officers should be included here. See also footnote (177). The charges on account of Sanitary Engineer and his Staff should be recorded under a separate sub-head under this”head even though for the time being the En gineer be under the administrative control of the Public ATorks Department. (1/6) To include grants for the St. John’s Ambulance Association, for tuberculosis sanitaria, etc., and expenditure incurred by -way of grants or subsidies in connection with medical research, tuberculosis, town-planning, pilgrim traffic, etc., also in Bengal and Bihar and Orissa sanitary charges in connection with inland labour transport. See also footnote (180). The sub-heads will depend on local requirements. (177) Charges in connection with bubonic plague, malaria and other epidemics should be recorded under three different sub-heads,— one for each. Charges on account of quinine should be shown under the sub-head “ Malaria.” Charges on ac count of port quarantine, including fees paid to medical officers for the inspection of vessels, should also be taken here under a separate detailed head including fees paid to medical officers for the inspection of vessels. (178) Bacteriological charges unconnected with human diseases are shown under “ 34.— Agriculture— Veterinary Charges.” (179) InchideB expenditure on all Sanitary Works executed by the Sanitary Engi neer even though for the time being that officer be under the administrative control of Public Works Department. See footnote (93). Tf, however, the work executed forms an integral part of a Government building, the expenditure on that work should be charged to the Major head to which the cost of the original building work was debited. (180) Includes the following sub heads : "Experimental Farms,” which are per manent establishments, “ Agricultural Experiments,” for which each Government assigns a small grant each year, "Agricnltural Department,” under which are shown the salary and expenses of the Director of Agriculture, and of his establishment, en gaged in promoting agriculture or instructing the people in agricultural subjects, “ Experimental Factories” , “ Ten, Nnrseriea and Pla’ntations” ,, ‘‘Publio Exhibitions and Fairs,” including charges other than prizes on account of cattle and horse fairs (these pri7.es are adjusted under the minor head “ Veterinary charges” ), “ Botanical and olher public gardens” , inclnding donations and subscriptions to Botanical and Agri-Horticultural Societies, and “ Miscellaneous” including prizes and rewards for ailk, cotton and flax, etc. Charges incurred primarily in the interests of public health on exhibitions and fairs iinronnerted with the Aprioulture Department should be classified under the major head “ 33.— Public Heolth.”
- 86. APPENDICES. 75 [No. 7 Major Heads. MmoB Heads. F,—C ivil Adm inistration—contd. 34.— A g e io u ltu re —contd. 35.—I n d u s t b i e s 36.—^Av i a t i o n . (183) 37.—Miscet.T i A tceo u s Depabt- M E N T S. Veterinary charges. (ISl) Co-operative Credit. Loss or Gain by Exchange. Industries. (182) Cinchona Plantations. Drug manijfacture. Acetone factory. Indian School of Mines. Fisheries. Loss or Gain by Exchange. Ldbmcr and Emigration— Emigration. (184) Inspector of Factories. Inspections and Tests— Explosives. Inspector of Steam Boilers. Klectrical Inspector. I n s p e o to r o f Motor Vehicles. Statistics— Censiis. (185) Gazetteer and Statistical Memoirs. (181) The expenditure should be recorded under the following sub-heads : (а) Supenntendenoe. (б) Veterinary Instruction. (c) Subordinate establishment. 1 ) Breeding operat^iS*” ^ h i f should be sub-divided into (i) Cattle breeding oparationi; and (ii) Horse, mule and donkey breeding operations. The charges on account of the Hissar Cattle Farm should be shown undei (/) Pri^s.* (I^dudes prizes for the encouragement of cattle breeding and prizes at fairs and shows.) (1 7) Camel Specialist. (A ) Bacteriolosist. „ . . , . (182) This minor head is divided into the foUovvmg group heads (1) Direction, (2) Puperiutendence, (3) Industrial Education, (4) Industiial development, and (5) Miscellaneous. • , The heads subordinate to group iieads should be opened according to ’’ " l i t h a r g e s * in connection with d.-U l:^iutio^ only appear under this head. The expenditure on Military aviation is charged to Army Estimat s. Any ^ a rgp in mn- n^tion with the aerial mail service are token to -Pos s and Jelepraphs and tho charges of the Air Board controlling aerial operations form part of miniftration.” Expenditure on buildings and other works carne-1 out throiifih tho acency of tie Public WoiV; Department is debited under “41.-C iv.l Works, vxd. Note 36 to Appendix 4, Public Works Account Code. (184) The detailed heads are :— (а) Internal (».«•, within British India). (б) External (*.e., outside British India). j .u- (185) The charges on account of the decennial census ore claasod undar this mjnor head.
- 87. 76 No. 7] APPENDICES. Majoh Heads. Minos Heads. P.— Civil Administration— concld. 5^7.— R riscE T .tA K E O xrs D e p a r t m e n t s — crmtd. MENT. 37 A.— I n d i a n S t o e e s D e p a b t - Provincial Statistics. (186) Bureau of Commercial Intelligence includ ing Statistics. M isMllaneous— Ethnographical Survey. Preservation and translation of ancient manuscripts. Examinations. (187) Imperial Library. Controller of Patents and Designs. Actuary to the Government of India. Electrical Adviser to the Government of India. Indian War Memorial. Registrar of Joint Stock Companies. Miscellaneous. Loss or Gain by Exchange. Headquarters Establishment. Pwrchase Circles. Inspection Circles. Government Test House. Metallurgical Inspectorate. P. P.— Civil Administration Capital O atliy charged to R evenle . 3 5 - A . — C a p i t a l O u t i a y o n I n d u s t r i a l D e v e l o p m e n t MET FROM REVENUE. Model Tannery. Model Dyeing School Factory. Demonstration Weaving Factory, Shahdaxa. (186) To include charges for establishm ents for vital statistics, trade statistics, local statistics, ram gauge establishm ents, and civil statistical establishm ents, under the Surgeon-G eneralj Indian M edical D epartm en fcj Bom bay. Also charges for the registration of Eailway and Eiver-bome tra flB c and foreign frontier and internal road-borne traffic w hich are recorded under the detailed head ‘JR egistration of Traffic’. (187) Includes charges of the Board of Exam iners, Calcutta, and of exam inations for entrance into the public service. Includes also the charges in connection w ith language exam inations, the rew ards for passing such exam inations being classified as ch arge.s of tlie departm ents to w hich the officers receiving the rew ards perm anently belong and not of the departm ents to w liich the officers m ight be tem porarily at- ^ched at the tim e of appearing for the exam inations. The sam e principle will also be applied in the case of an officer w ho, at the tim e of appearing for the exam ina tion. H appen s to h e tem porarily serving under a Governm ent other than that to m 'h icn ho porm anently belongs.
- 88. 77 APPENDICES, fNo. 7 M a j o b H e a d s . MrtJOK H e a d s . G .— Currency and Mint. '3 s .---- CxjBRBNOY • « Controller of the Currency. Deputy Controllers of the Currency. Currency Offices. ,ioo- Charges for remittance of treasure, (losy Discount on bills. Currency note printing press. Loss on note and specie remittances. Loss or Gain by Exchange. 39.— ^Mi n t Mint and Assay Master’s estabUshment and contingencies. (189) Loss on Coinage. (190) Loss on circulation of Bronze and Copper Coins. Loss on circulation of Nickel Corns. P u r c h a s e o f lo c a l s to r e s . (191) 1 Loss or gain by Exchange. H .— CivU Woiks (34). -41___ C tv n , W o B K s . Original Works—Buildings— Customs. Taxes. Salt. Ojrium. Land Revenue. Excise. (188) Includes also the charges for the remittance of treasure withm the remiumg district. (189) Divided into— Direction and Establishment. Bullion Establishment. Operative Establishment. Assay Establishment. Office expenses and MisceUaneous. , rrpdited , o.<. .... i t f “ l S :? .■ « » — _____ __ charged coin. The detailed heads are :— IjO ss of weight in coining silver. Loss on recoining old coins. Cost of copper alloy. Value of copper used f6r contingent purposes. Value of nickel expended for mint use. (191) Includes expendittTo on acrount of purchase of gold and silver for medals, etc., which will be shown under a distinct sub-head.
- 89. 78 N o . 7 ] APPENDICES. Majob Heads. M in o b Headb. H .— Civil W orks— contd. 41.— Civil W o b k s— contd. 42.— B ombay Developmbnt Scheme— A . Indtistrial H ousing Sch em e. B . A m bernath W ater-supply Schom e. C. A m bernath E lectric-supply Schem e, _______ Stam ps. F o rest. Regtistration. Greneral A d m inistration. A u d it. A d m inistration of Ju stice. Jails and C o n vict Settlem en ts. P olice. P o rts and P ilotage. E cclesiastical. P o litical. Scientific D epartm en ts. E d u catio n other th an E uropean and A n g lo- In d ian E d u catio n . E uropean and A nglo-In dian E d u cation . M edical. P u b lic H ealth . A g ric u ltw e . Industries. A viatio n . Ciirrency. M int. C ivil W orks. Station ery and P rin tin g. MiscellaneoTos D epartm ents. O riginal W orks— Com m unicatione. O riginal W orks— ^Miscellaneous. R epairs. E stablishm ent. Tools and P lan t. Grants-in-aid. Suspense. Loss or G ain b y E xch ange. DedMcf— E n glish cost of stores and estab- Hshment. O riginal W orks. R epairs. Establislim ent. Tools and P lan t. Stispense. Deduct— E nglish cost of stores. E xpen d itu re in E n gland . Loss or gain b y E xch ange. In terest. Sinking Fun d. Sam e as for A above. Sam e as for A above.
- 90. 79 APPENDICES. [N o. 7 Major Heads. MmoB Heads. a . H.—Capital Outlay on Civil Works and MisceUaneous Public Improvements charged to Revenue. 41-A.— Capital bxpendituke on Same as under “ 60—Civil Works not charged CrvTL W orks met out to Revenue.” O F Extraordinary be- CEIPTS. ! , . . 4I-B.—Capital expbnditdbe on Uhl River Hydro-Electric project. Hydro -Electric Scheme met from re- VEN TJB. J.—MisceUaneous. (93). 43.— Faminb Beliei’ and Insur ance. A. Famine Relief (192) . Salaries and Establishment. (193) (192) All expenditure in cu rred directly for the relief of d istress shall be debit ed to tbe h ead '43-A.—Fam ine Relief. Expenditure indirectly d u e charges in cu rred on a n in crease of the P olice iorce, m ed iciU ai , to G overnm ent servants for dearn ess of provision, shall be debited to the appro- Nora'^ 1.—Expenditure in cu rred during tlie p eriod of observation a.id test p rior to the form al declaration of fam ine or sc.-ircity sh ou ld be finally ch arged to the h ead The^erra ‘'scarcity” s l s u sed in the above note denotes a recogn ised stage of distress in term ed ia t< ^ betw een the stages of observation and test and fam ine, w h ic J i any local G overnm ent or Adm inistration is at liberty form ally to d eclare it n eces sary. (193) The follow ing detailed heads should be op en ed:— 1. Pay an d A llow ances, Special T telief O fficers. 2. Establislim ents— (а) C lerks an d other su perior establishm ents. (б) Inferior establishm ents, 3. Travelling allow an ces. As^reei^ds^G overnm ent servants, the follow ing rtile s sh ou ld be observed subject to the provisions of Articles 110 an d 33A, Civil A ccount C ode. Volum e I (a) In the case of a G overnm ent servrm t already m the serv:ce of G overnm ent (oth er th an an officer in m ilitiry em ploy proper), h is pay an d allow an ces, tocether w ith his contingent expenditure, shall be ch arged to the ordinary service h ead w h en h e is m erely an addition to an existing establish m en t w h ich req u ires strengthening ow ing to fam in e w ork, but w h en h e is de tached altogether from h is ow n regu lar duties a n d is employ^ excln- sively o n fam ine relief, an d h is p lace in th« perm an en t establish jn en t is filled"up bv fresh appointm ent, his pay an d allow an ces togeth er w ith h is contingent o T cp e n d ita re sh n ll h e ch arged to the h o a d *'43-A.—tam ine (b ) Th^^plVand allow an ces of an establishm ent specially en tertn in ed for, an d w h ollV em ployed on . fam ine relief, shall together w ith contingent ex penditure be debited to the h ead “43-A.—Fam ine R elief . ^ ^O T E ._In n o case it the cost of m edical esta b lish m (>n t c..argeable to fam ine (c) In^dT^cases falling u nder danse (n ) an d travelling allow an ces to a n d from the w ork an d also w hile en gaged o n the a s w ell a s pay an d rlV )w an ces during transit, shall be debited to the head to w h ich the pay of the official w hile actually em ployed on the w ork is debited . (r f) The ru les regulating the debit of the p a s y an d a U o w n n ces of G overnm ent p o r x -n n ts in m ilitarv em ploy proper deputed to fam ine duty n r r * given in Article 18* of the Audit C ode.
- 91. 80 N o . 7 ] APPENDICES. Major Heads. MmoB Heads. 43.— ^FAiHNE R e l ie f , e t c .— contd. ■ A * —Famine Relief.—contd. J.— -Miscellaneous— contd. R elief W o rk s. (194) R elief to people em ployed otherwise than on relief w orks. G ratiiito u s R e lief. (196) M iscellaneous. (196) (iJ4) The expenditure under this head should be classilled andoi the following, sub-heads, the wages of labour being shown separately from the other expenditure :— Communications. Irrigation Works. Other Works. The following rules regulate the classification of expenditure of Public Works iinder- taken for purposes of famine relief :— (а) Public Works undertaken in consequence of the aicurrence of famine but not directly for the employment of famine stricken people and not there fore treated as relief works will be classified in the accounts as ordinary Public Works are classified, except that any expenditure in excess of nor m al rates incurred in consequence of the employment for relief purposes of unskilled and unprofitable labour w ill be transferred to the head “43._ Famine Relief and Insurance.”. (б) Public Works expenditure which is undertaken directly for the relief of- famine and controlled and m anaged under the conditions applicable to famine relief works will be charged to “43.—^F am in e Relief and Insurance” whether the w ork is or is not one which would have at som e time or other to bo undertakenirrespective of famine. If, however,the w ork on W lliC ll fflin illH labour is em ployed ia arnvR nn eproducingwork in res pect of w hich a capital account is kept (w hether within or without the Rpvenuo Accounts of the Govprnnient), the value of the w ork done, reckon ed at ordinary rates, w ill be ctm tg.,a * < , thi- ..rrli.m ry of nctoniit, and the excess only debited to “43.—Famine Relief and Insurance ", (195) Tho sub hpadfl are— (a) Given in Governm ent Institutions. (h) Given at the houses of the people. (e) Given in other w ays. (196) Rub-divided as follows ;— 1. Advances for aided private w orks, 2 . Advances for artisans. 3. M oaanros for protection of cnttln. 4. Other expenditure. The following ru le .'? are laid dow n in respect of Advances and Loans :— {a) Advances of m on'cy, whether wholly or partly recoverable, m ade to land holders, for the purpose of em ploying labour under famine relief con ditions and restrictions shall be m ade nnder the provisions of tho Land Improvement Loans Act (XIX of 1883), so ns to be recoverable as arrears of land revenue, interest being charged at the usual rate on the portion recoverable, but they shall be charged in the first instance to Famine Relief—M iscollaneoT .B Advances for aided private w orks. O n the close of famine relief operations or earlier, if possible, the am ount to be re covered shall be settled by the Local Governm ent, and that am ount shall then be transferred in the accounts *b y deduction from “Famine Relief expenditure” to the debit of “Loans and Advances by Provincial Gov ernm ents—Advances to cultivators : Adances for aided works.” recoverie.i neinii credited to the latter head. If, however, by reason of delay in the settlem ent of the am onnt recoverable, the adjustm ent referred to h a ."? to he m ade in the accounts of a year in w hich no fam ine relief expenditnr* is inonrred, the credits w ill be taken to the Fam ine Tnsuranc? Fund of the Province (see note 231)
- 92. APPKNDICES. 81 [No. 7 Major B O bax)S. Minob Heads. J.— Miscellaneous— con;rf. 4 3 .— F a m in e R e l i e f , -ET:c.-contd. B . Transfers to Fam ine Insur ance Fund. (197) ^4— T ekritobial and P oliti- OAi Pensions. 45.— SuPEBANNXTATION AIiLOVV- ANOBS AND PENSIONS. Territorial and Political Pensions. (198) Charitable Allow ances. (198-A). Loss or Gain b y Exchange. Superannuation and R etired Allowances. E quated paym ents of com m uted value of pen sions charged to Capital (outside the revenue^ account). (199) Purchase of life pensions (Punjab). Com passionate Allowances. Gratuities. (200) Pensions for distinguished and m eritorious ser vices. (201) Pensions, etc., under the W ar Risks Com pensa tion Scheme. Special pensions connected w ith w ar 1914. Pensions to the dependants of deceased lascam (ejr-German ships) interned during the w ar ia Germ any. Donations to Service Funds. Pensions of the M ilitary Fim d. reiisionii of the Military Orplmii Fund. Pensions of the Medical Retiring Fund. ib) Advances for the financing of artisans shall be sim ilarly accou nted for. ic) Ail other advances made under the Land Iniprovcment Act or the Agriculturists’ Loans Act sliall be dealt w ith under the ordinary rules and not show n as fam ine expenditure. (197)This head receives the per contra debits on account of the credits to the famine Insurance Funds of Provinces of h»H®f/?ra“ r)evo' sorance grants of the year {vide paragraph 3 of Schedule IV attached to the Devo- *(1 *9 8 ) Individual pensions in ex ce.ss of Es. 10,000 per annum should b e show n n n d er separate sub-heads. All pensions n ot in excess of this am ount sh ould be show n u n d er ^ single sub-head ‘‘M iscellaneous”. T A rW f/irin l an d Poli- 1198-4) '^n v non-recurring paym ents to person s in receipt of ierritorial ana ru tica J Pensions, such as those w h icli are som etim es m ade for m ap-iago, ed u cation funeral e .’cp en ses an d the like, should be classified under this m inor h w id rN oT K—O nly pen sion s granted to n on -officials w hose services, descen t j tions are su ch that it is on general grounds of policy desirable extend to them som e m easure of assistn n ce or recognition ^ igm^ tical’>pensions All other pensions w hich w ere treated m should from an d after that date be debited to the pro^ncial head ^^Superannua tion allow ances and pensions” u nder the m inor h ead P ensions for distinguished o r ioeritorious services.”] fM) Inclu^rmarm^^dowries to fem ale p ensioners an d gratm ties pajd to Rail- ^avTelvants or thlir fSiilies n nder Articles 742 {d) an d 747A of the Civil Service Ile^lations. (201)See footnote (198).
- 93. 8 2 N o . 7 ] APPENDICES. Majob H ea d s. Mmoa Heads. J.— Miscellaneous— Qonid. 45.—SrrpERiKsnTATioii Allowances Pensions vuider the Indian Civil Service IPaxO^^ AND P en sion s— contd. I Pensirm Kfimiln.+.inna /ono AND P ensions— contd. 46.—Stationeby and Peinting. 47.—MiscEiXANEOtrs. (206) Pension Regulations .(202) I Concession grants in respect of past contribiJ' I tions to Annuities. (202-A) ' Covenanted Civil Service Pensions. ‘ Pensions of the Bengal Civil Fund. Pensions of the Madras Civil Fund. Pensions of the Bombay Civil Fund. Donations to Provident Funds. Loss or Gain by Exchange. Stationery offices. Government Presses. Printing at private presses. Lithography. Purchase of Stationery stores. Stationery supplied from Central stores. (203) , Stationery supplied to Central DepartmeiJt^ j from Provincial Stationery Stores. (204) Stationery supplied to transferred Department^ I from Provincial Stationery Stores (R e s e r V ' ed). (204) Printing Work for Central departments— CeU' tral. (205) Loss or Gain bjr Exchange. Deduct—Value of Stationery supplied to ti® Army Department. Allowances, Rewards, etc.— Allowances to Civil Servants out of eif' ploy. Annual stipends to holders of literary title*' (207) (202) Paym ents of pensions to the fam ilies of subscribers referred to in footnote (7 ^ should be recorded under a detailed head "Pensions to fam ilies of n on -E u roi:iei!n ji mitted to the Indian Civil Service before 1912 ”. (202-A) Refund of 4 per cent, annuity deductions m ade from the pay of Indis*' Civil Service O fficers prior to 1st April 1919 is show n under this head. ,203) If Central Pepartm ents obtain their supplies of stationery direct from Controller of Printing. Stationery and Stom ps, no adjustm ent of cost is necessary. if they obtain their stationery from Central Stores through a provincial O ovorn in eJ’* ' tho charges in re-ip ect thereof should be adjusted under this m inor head. (204) In the case of Stationery supplied to provincial (reserved) depnff meats from stationery stores of the sam e G fw ernm ent no adjustm ent necessary. But if stationery is supplied to provincial (transferred) departm ents or Cential D epnrtm enl.s < ^ r o mprovincial stores (reserved), the cost thereof should be justed under these heads. : (205) To include charges for printing w ork done, for Central departm ents, at p res?^ *I of Provincial Governm ents. I (206) This m ajor head covers all transactions of the Civil Departm ent -w h ich it ’* not found possible to bring to account under any of the (Inscriptive m ajor heads. 2071 f’harpes on account of the grant of Rs 100 per annum to the holders of titles of M nhftm nhopadhyaya and Shom s-iiI-Ulam a are taken to this h e.id.
- 94. Major Heads. 83 APPENDICES, [No. 7 Minob Heads. —M iscEiXAiTEOtrs—contd. 3.—Miscellaneons—conid. Durbar presents and allowances to Vakils. (208) Travelling aUowances of ofiScials and non- offlcials attending darbars. (208) Books and Periodicals— Cost of books and periodicals. (209) Charity— Donations for charitable purposes. (210) Charges on account of European Vagrants, etc. (211) Miscellaneous— Publicity Board. Rewards for destruction of wild animals. (212) P e tty Establishments. Special Commissions of Enquiry. (213) Victualling forts (Punjab). Irrecoverable temporary loans and ad vances written ofi. (214) Rents, rates and taxes. (215) P etty Construction and repairs. (215) (208) C ijarges booked u nder • 47.—M iscellaneous’ in accord an ce w itli footnote (151) classified u n der on e of the follow ing m inor h ead s as the case m ay b p ?:— D arbar presen ts an d allow an ces to Vakils, Travelling allow an ces of officia ls au d ■ n on -officials attending darbars. M iscellaneous I)arbar ch arges. (209) Tnis h ead is intended for w ork s of gen eral utility not required in a parti- '^llar departm en t. The cost of n ew spapers an d periodicals su pplied to the India O ffice is adjusted "^ Q d e r this h ead. To in clude su bscrip tion s for Eeuter’s telegram s. (210) Includes burial ch arges of pau pers, an d ch arges on a ccou n t of native crew s vessels sailin g im der B ritish colou rs sh ipw recked w h U e trading betw een In d ian {> O r ts . (211) K horasani an d other vagrants, not E uropean, have occa sio n a lly ^b een d ep orted; ch arges sh ou ld b e taken to a sep arate detailed h ead u n d er this m inor h ead . (232) Includes rew ards for destru ction of dogs an d sn a k e s^ . (213) The cost of the com m ittees w h ich a re ap p oijited by the Legislature w ith i’'struction s to rep ort to it sh ou ld be ch arged to the m in or h ead pertain in g to the Jjgislative body con cern ed u nder “22—G en eral A dm inistration—B. Ijegislative B odies ^fie costof oth er com m ittees, w hatever their relation w ith the legislature, should b o '^ 'a ssified u n d er this m in or h ead . (214) This h ead receives th e debits by per contra credit to the loan or ad van ce ”0«d con cern ed w h en a loan or a n ad van op h as to b e w ritten off a s irrecoverab le. V . '215) These h ead s are for paym ents n ot ch argeable to any sp ecial m ajor h rn d . ''^h en how ever, ch arges on accou n t of “Petty con stru ction a n d rep airs” or ‘'K ents, an d taxes” are in d u rrcd bv a departm en t th e paym ents on accou n t of w in ch '‘> '6 sh ow n u n d er a sp ecial m ajor h ead, they sh ou ld bo classified u n d er "C onH ngencies”, the departm en t con cern od . O nly eipon d itu re^n ot e.T ceed in g 1 * 5. 2,500 io am oan t be treated as ‘Petty con stru ction a n d repairs'.
- 95. ^S4 N o . V] APPENDICES. Major H eads. i Minor H eads. J,— M iscellaneous—concld. Losses on inmsured shipm ents. (216) Contributions. (217) lliscellaneou s Com pensations. (218) M iscellaneous charges fo r the treatm ent of patients at the Pasteur Institute. Subsidies for land com num ica,tion. M iscellaneous and im foreseen charges. (219) M iscellaneous D arbar charges. (208) L oss b y E xch ange on local transactions. Loss or Gain b y E xchange. JJ.— Miscellaneous— Capital expenditure charged to Revenue. 45 -A .— Co m m u tatio n o i' p e n sio n s FINANOED TBOM o r d in a r y r e v e n u e . (219-A A ). Ainoxm t transferred from “ 60-B .— Paym ents o f com m uted value o f pension®, e tc.” K .— M ilitary Services. 48.— ^A r m y — A . Standing A rm y . . B . A uxiliary and Territorial , F orce. ! 0 . R o y a l A ir F orce 49.— ^M a r in e . i I 50.— ^MmtTABY W o rks ..i (216) Includes charges on account of general average and expenses of salvage. (217) This head is intended to record (1) grants for no specific purpose to Local Funds, Municipalities, etc., such as grants to cover a deficit balance or as corapensa' tion forrevenue resum ed, w hich cannotbe classed vyith reference to the object which they are to be devoted, and (2)other m iscellaneous contributions, such a S contributions by Local Governm ents for the m aintenance of Posts and Telegraphs O fB ' ces or Telegraph lines, vfhich it may not be found possible to bring to account under any of the descriptive major heads. (218) Includes all charges under the old head “Assignments and Com pensations” other than— (i) those relating to “Principal Headsof Revenue” and (ii) charges on account of purchaseof life pensionsin the Punjab, w hich ars debited to “45.—Superannuation, etc.”. (219) No am ount is to be debited to this head, or credited under the correspond' ing receipt head "other items” (vidt note 92), without the special order, in each ca se> of aGazetted O fR cer w ho will consider, before he admits it, whether the case is n p ^ provided for within the regular classification. As regards the allocation of the di^' ■ cretionary grants, see footnote (127). (219 AA). See footnote (219-C.).
- 96. APPENDICES, 85 [NO. 7 Major Heads. Minor Heads. I*- C on tribu tion s an d M ijcellaneoas Adjustm ents betw een C en tral an d Provincial G overnm ents. 5l.---CONTBIBTJTIONS TOTHE CeN- THAi< Government by Provincial Govern ments. ^ l-A .— Miscellajsteous adjust ments BETWEEN THE Centrai, ajstd Provin cial Governments. M.—E xtraordinaryItem s. • '> 2 ,— Ex TBAOBDINARY charges . I (219-A). / CAPITAL EXPENDITURE NOT CHARGED TO REVENUE. 1 —P rin cipal R evenueH eads.—F orestan dotherC ap italoutlaynot eliargedtoRevenue, ^2-A.— CapitaI; Outlay on Forests. 6 2 -B.— Capital expenditu re on THE S ecu rity P rinting Press. BE.—Railw ayC ap ital Account not ch argedtoRevenue. 6 3----CJONSTRUCTION OF StATE i R ailw ays. (32) [ ®3'A.— Capital contributed by R ailw ay Companies towards outlay on State R ailways—D is charge or Deben tures. — R edemption op Llabili- TIES INVOLVED IN THE PURCHASE OFRAILWAYS.
- 97. 86 N o. 7 ] APPENDICES. M a jo b H e a d s . Min o r H e a d s . C C .-C « .a . A c .o „ l 0. „ d D .a,™ .. W o * 65.--- COHSTBUCTION OF IbRIGA- TioN, N a vig atio n , E m b an km en t AND D e a in - AGE WOBKS. A . Irrigation works— (1) Productive . . • , , ' E stablishm ent. T ools and Plant. Suspense. Loss or Gain b y Exchange. Deduct— Receipts and Recoveries on capital ac- count. English cost of stores. Same as for A (1) above. Same as for A (1) above. D itto. (2) U nproductive B . N avigation, Em bankm ent and Drainage W orks— (1) Productive (2) U nproductive . Deduct— A m ount financed from Fam ine Insurance grants. Deduct— A m ount financed from ordinary revenues. _ 4 d<j_R epaym ents of capital expenditure charged to ordinary revenues. N et am oim t n ot charged to Revenue. DD — Posts and Telegraphs Capital Account not charged to Revenue. Kfi Capital OUTLAY ON Posts [ Indian Posts and Telegraph Departm ent. 5 6 .- C a p ^ a l ) Indo-European Telegraph Departm ent. F F .-C iv i! Aflministration Capital Outlay not charged to Revenue. 66-A.— Capital Outlay on Im- 1 (219-A). O F P ublic PEOVEMENT H e a lth . 56-B.— Ca pita l Ou tla y on A g- e icu ltu b al I m prove m e n ts. 66-C.— Ca pital Ou tla y on I n - DUSTEiAJj D e v e lo p m en t. 56-D.— C a p ita l O u t la y on Hy- d k o -E le c t b ic Schem es. under these heads each individual sch ^ e or Project ahauld be treated as a separate minor head. (219-A). (219-A). (219-A).
- 98. APPENDICES. 8 7 [No. 7 Majob H eads. Minob Hxiass. FF.—C ivil Adm inistrationC apital O utlaynot chargedto E evenue—contd. 66.E.— CAPiTAii Outlay on VlZAGAPATAMPOBT. Prelimmary Expenses. Land. Reclamation (including dredging). Worlis. General charges. Suspense. Interest during Construction. GG.—C urrencyandM int. 66.F.— CuEBENCY Capital Out lay NOT CHAEGED T O B E X T E N X J E . Works. Establishment. Loss or gain by Exchange. Deduct— EngEsh Cost of Stores and Establish ment. HH.—C ivilWorks andM isceH aneo;is PublicIm provem entsnot chargedtoRevenue. 57.— Initial expbnditdee on New Capital ATDelhi. f Works and Acquisition (one m inor head for each development scheme). Establishment. Development I ' Tools and Plant. Grants-in aid and advances to local bodies. Suspense. LLoss or Gain by Exchange. 50.—Bombay Scheme, 60.— Civil Works ; not chabged to Revenue. (219-B). JJ.—M iscellaneous C apital E xpen ditu renot chargedtoRivenae. 60-A.— Othee Peovincial Woeks' Original Works—A separate minor head for NOT CHAEGED TO RE VENUE. expenditure of each Department. Establishment. Tools and Plant. Suspense and Miscellaneous. (219-B ) The sam e M inor b en d s n s th ose prescribed u n d er the h ea d “41.—C ivil W orks”, w ith th« exception of ‘E opairs’ a n d ‘gra n t!> -in -a id ’, sh on ld be op en ed n n d er this h ead.
- 99. 88 N o. 7] APPENDICES. Majoe Hkads. Minor Heads. J J.— MisceUaneous Capital Expenditure not charged to Revenue— con«(i. gO.B.— P aym e n ts of commuted VAIiXTE OF PENSIONS (219-C). Cormnuted value of pensions. Deduct— (1) Am ount financed from ordinary re* venues. (2) Am ount recovered from other Govern ments. (3) Capital portion of equated payments- out of revenue. N et amount not charged to revenue. (219-C) All paym ents on account of Com m utation of pensions, w hether in England or in India, including paym ents m ade to other Governm ents, are brought to accoun in the first instance under the H .ead “60-B.—Paym ents of com m uted value of pen sions—Com m uted value of pensions” in the books of the Central or the Provincial Governm ent, as the case m ay be, and at the end of the year such portion of the ex penditure recorded under that head as the Local Governm ent or the Governm ent ol India, as the case may be, may decide to charge against current revenues is trans ferred to the Capital m ajor-head “45-A.—Com m utation of pensions financed from ordi nary revenues” under Section "JJ.—M iscellaneous—Capital expenditure c^rged tO ’ Bevenue”. The net am ount debited to the capital m ajor head 60-B.—Paym ents of ciunm uted value of pensions”, after deducting therefrom the recoveries, if any, fromoth ierGovernm ents, is repaid from revenue by a systemof equated paym ents spread over 15 years, vfhich include interest on the capital invested. equated paym ents in respect of each year’s com m utation com m ence from the follovfing year, and the rat9 of interest that is adopted is the Governm ent of India’s borrow ing rate, w hich )9 the rate charged on advances m ade to the Provincial Loans Fund. The total equated paym ents in respect of each yeaa’s com m utation are debited to the head “45.—Superannuation allow ances and pensions—^E q u ated paym ents of com m u^ ed value of pensions charged to Capital, etc.”, by credit to (a) the Capital head “60-B.—Paym ents of com m uted value of pensions—Deduct capital portion of eq u a ted paym ents out of revenue” for the capital portion of the paym ents, and (6) “19.—In terest on ordinary V)Ghb—Deduct Interest portion of equated paym ents on account ot com m uted value of pensions” for the interest portion of the paym ents. All capital charges on account of com m utation of pensions chargeable to the Cen tral Governm ent excepting those pertaining to the Railway and Military Departm ents are broupht to account finally on the books ot the Accountant General, Central Reve nues. The adjustm ents on account of com m utations of Military and Railway pen sions are m ade under the head “60-B.—P ajnm ents of oom m utsd valae of pensions” o n the Military and Railway books respectively and equated paym ents in respect o' these com m utations are debited to the Departm ental m ajor head concerned. The High Com m issioner for India in passing the paym ents to India through the London Account- Current furnishes the necessary inform ation as to the head to w hich the pensions a r® charged in each case.
- 100. APPENDICES, S9 [N o. 7 DEBT HEADS. .. The accounts marked (M) are in the Military Books on ly, those marked (Mr.) the Marine Accounts, those marked (R) in the R ailw ay Accounts and those 'tt>arked (P. & T.) in the Posts and Telegraphs Accounts. Central Ledger Heads. Local Ledger Heads. -P ermanent Debt (220) N.—P ubU cDebt. Central Section. A. Loans hearing interest— A separate head for each denomination of loan. B. Loans not hearing interest:— Expired Loans. (221) A separate head for each denomination of loan. Provincial Debenture Loans- 51.—Floating Debt. !•— Permanent Debt (220) Muttra-Hathras Light Railway. Debenture Loan 4 per cent. (U. P.)* Cawnpore-Achneyra Railways. Debenture Loan 4 per cent. (U.P.)* Cawnpore-Achneyra Section of the Rajpu- tana-Malwa Railway. Debenture Loan 4 per cent. (U.P.)* Government Stock Notes. Treasury Bills— I Other Floating Loans. Provincial Section. (222) Provincial Loans bearing Intereit. (223) A separate head for each loan floated by the several Local Governments. *These are h eads u p on tho books of the Accountant-G eneral, C entral R even u es. (220) Perm anent Debt in cludes all debt w hich at tlie tim e w h en it is raised has s C u rren cy of m ore than tw elve m onths. The term “Floating Debt” is applied to sorrow ings of a purely tem porary n atu re su ch as Treasury Bills an d W ays and M eans '‘dvan ces from the Im perial B ank o r the G old S t-an d ard R eserve w ith a currency '‘f not m ore than tw elve m onths. (221) R epresent unclaim ed balan ces of old loans w hich have been notified for dis- '^ o a rge and have ceased to bear interest from the due date of disch arge. The am oun ts ’’^claim ed are usually retain ed in the accou nts of G overnm ent a s debt for tw enty years *fom the date of discharge of the loan; after this period the u nclaim ed balan ces are ^itten off the debt accou nt by credit to R evenue, paym ents of am ounts subsequently claim ed being also charged to R evenne. (222) Tem porary detailed heads sh ould be op en ed as occasion requ ires. (223) Loans raised by local O ovunuuonto in the op en m arket under pow ers conferred P o n them the Local G overnm ent (B orrow ing) R ules.
- 101. 90 N o . 7 ] APPENDICES, Centbai, Ledgeb Heads. Locai. Ledgeb H ead s. Special Loans, 0 .—Unfunded Debt. . I Special Loans TEEAStTRY N otes Deposits op Sbbvice Funds 8 per cent, perpetual Loans. (Madras.)* 6 per cent, perpetual Loans. (Madras.)* Endowm ents b y the late ICing of Oudh. (224) F irst Loan. Third and F ifth Loans. Sixth Loan. Charity Fund. Appropriation for the m aintenance of Madho B ao. (226)* Endowm ents for Charitable and Educational institutions. Treasury Notes a t 3J per cent, on account of Soldiers’ Savings B a ^ Deposits. Treasury Notes on account of the Bhonsla and other N agpur tem ples.* Non-Transferable Notes a t 4 per cent. (Mad- India- I Miscellaneous Service Funds. (226) ^ Indian M ilitary W idows’ and Orphans Fund. (M) (227) ♦These are heads upon the books of the Accountant-General, Central Eevenues. (224) The outstanding loans from the King of Oudh are in four portions First loan, Sicca Es. 1,00,00,000 in 1814, in consideration of which the British Gov- ernm ent guaranteed the paym ent of certain stipends called Wasiqa 1 en- aions”. ' The capital value of the lapsed stipends w as till IKO paid to the Native Governm ent, reducing the principal to Es. 36,07,<i5t) in tnai Third iZ n , Sicca Rs. 1 ,00,00,000 in 1825, and Fifth loan Sicca 62,40,000 in 1829, both at 5 per cent. Governm ent Rs. 38,40,000 of the last w as repaid in 1853 The interest is payable in the form of hereditary pensions. Those under the fifth loan may h e com m uted for a principal paym ent. Sixth loan, Governm ent Es. 17,00,000, a perpetual loan at 4 per cent, interest payable in the form of pensions and stipends. , . , i n n n Charity Fun,], Rs. 3,00,000deposited in 1833, in consideration of w hich Ks. l,u w u a m onth(b-;ing 4 per cent.) is draw n for distribution to the poor of Lucknow. (225) The capital of this loanw asappropriated out of the confiscated property o Madho Eao-s father w ho was arebelof 1857. Part of it haying been fP f* “ f parchn»o of a landed estate, the interest n n the balance is draw n by the Imperial o f I n d ia as Mp.Hho B a o ’ g A gr-n l. m in tk Im il Aom iiits, inner i wnrmned. . , , (327) 'With oHeet 1023-24 tlio of ilis l^ind two pnrts, .M i., (1 ) ih§ ordinary pen B ion eB B O D lia lly sterling iil djaraC L er Is to h e treated^ ae ih^ balniico of p n asiigo iiionov ijisiirnnre fund, w hich is a rupee liability, IsL U U O liC ttv r' as th < i rupee branch. 'the b rv la n co s of the sterling branchare held entirelyin Eng land, w hilo those of the rupeo branch s u r e held in Indin, and tliG in te ro jrt- on the la rtter balances only is calculaU'd in India and charged to * ‘20~Intorftat on o th c ^ r Obligations -
- 102. APPBNDIOES, 91 [N o. 7 Centbai Ledqeb Heads. Local Ledger Heads. 0 .— Unfunded Debt Deposits ojt Sebyice Funds contd. contd. Savings Bank Deposits- ACCOtJNTS. -Bank Special Accottnts Bengal— Bengal Uncovenanted Service Fam ily Pen sion Fund. Bengal and Madras Service Fam ily Pen sion Fim d. Madras— Madras M ilitary Assistant Surgeons’ Fund, Bom bay— Bom bay TJncovenanted Service Fam ily Pension Fund. Post OlHce Savings B ank Deposits. (P. and 1 Post Office Cash Certificates. (P. and T.) State Railway Provident Institution. (R.) (227-A) Companies’ R ailw ays Provident Fund. (R.) Financial Departm ent Provident Fund. Civil Engineers’ Provident Fund. Forest Officers’ Provident Fund. Police Officers’ Provident Fund. Opium Departm ent Provident Fund. Cemetery Endowm ent Fund. Ci’il Veterinary Provident Fund. General Provident Fund. Indian Civil Service Provident Fund. Other Miscellaneous Provident Funds. (228) Local Fund Pension Ftm d (Bombay). General Fam ily Pension Fund. I Hindu Fam ily A nnuity Fund. ' Bom bay Uncovenanted Service Fund, Li/« r Assurance Branch. I Bengal Christian Fam ily Pension Fund. Post Office Guarantee Fim d. (P. and T.) Postal Insurance and Life Annuity Fund. (P. and T.) iNTEnEor 80«P B > ^ 8F ! Intereat Suapenae Aooount. (229) (2B7-A) S co note ,(250-0). (22fli liicluclcr. "S u lj-In op eu lor c f SohpplR' P rovidp n t ’ Provident Fund” '''• T la n n r o l u h H "M nn.T.iriian O fficers ■Provident Fund” . (229), See n ote (113). in B engal, an d ■'Nonludiiin Ftinrt", iiC rtflit'"! "F rirpst Harrino R o^enn# Otilcor.’
- 103. 92 N o. 7] APPENDICES. Cektbal Ledgee H eads. L ocaii Ledger Heads. P.— Deposits and Advances. Part I.— Deposits and Advances bearing interest. (A). Fam ine Insurance Funds. Fam ine Insm ance Funds. i Transfers from to the R evenue A ccount. Interest receipts. (230) E ecoveries of fam ine expenditure. A dvances to cultivators. (231) (B). D epreciation Funds. Depreciation Fund— R ailw ays . D epreciation Fund— Posts and Telegraphs D epartm ent. D epreciation Fund— N orthern India Salt R evenue D ep art m ent. Depreciation R eserve Funds of Com m ercial concerns. (231-C). (C). Provincial Loans Fund. Provincial Loans Fund (231-A) . I. Capital A ccount. (231-B) (a) A dvances from the Governm ent of India. (b) Advances to Provincial Governm ents. (c) Investm ent A ccount. (d) N et incom e transferred from Incom e Accoim t. (230) Includes receipts from the C entral G overnm ent on account of interest on balances of the fund under paragi'aph 6 of & :hedule IV attached to the D evolution Buies, as also interest realised from advances to cultivators. (231) See last sentence of Rule (a) under note 1196). (231-A) With the establishm ent of th fe Provincial Loans Fund, all loan transac- tions betw een C entral and Provincial G overnm ents w ill pass through the accounts of the Fund. The transactions of the Fund w ill consist of :— (a) Advances from the G overnm ent of India. (b) Advances to Provincial G overnm ents. (c) Repaym ents of (6). (d) Repaym ent of (a) w hen specially perm itted by the G overnm ent of India. (e) Investm ent of the Fund. if) Interest payable to G overnm ent of India. (ff) Interest recoverable from — (i) Provincial G rovern m en ts. (ii) Tem porary Investm ents. (iii) Governm ent of India on the balance of the Fund deposited w ith Gov ernm ent. (231 B) Detailed h ea d .s m ay be opened w here necessary to show separately the i trarlsaction s w ith the different Provincial G overnm ents. ” ^ (231-C) The D epreciation R eserves deposited w ith the G overnm ent in respect of com m ercial undertakings of Provincial G overnm ents are treated as deposits of th e-
- 104. APPENDICES. 93. [No. 7 Centbal Ledger Heads. T .nn A T . LeD G E E HeADS. P .— Deposits and Advances— con<d. Part I .— Oepositu and Advances hearing interest—con oid. Provincial Loans Fund (231-A) II. Income Accotint (231-B). —contd. (a) Interest Receipts— (i) from Provincial Governments. (ii) from investments, (iii) from Government of India (w hen allowedbytheGovernmentofIn d ia)^;. (fi) Interest payments to the Government of India. (c) Net income transferred to the Capital Account. Part I I .— Deposits and Advances not bearing interest. (A). Depreciation Funds. depreciation Fund—Government Presses. depreciation Reserve Fund— Ordnanceand Clothing Facto- ries. depreciation Reserve Fund— Dairy Farms, depreciation Reserve Fund— Grass Farms, depreciation Reserve Fimds of Com mercial concerns. (231- C). (B).—Other non-interest-beaiing deposits and advances. dEposrrs OF Locai. Ftods District Funds. (232) Municipal Funds. Cantonment Fimds. Other Ftmds— Town and Bazar Fimds. Police Funds. Port and Marine Funds. Education Funds. Medical and Charitable Fimds. Public Works Fvm ds. Other M iscellaneous Fimds. Village Panchayat Fund. ?'"ovincial G overn m en ts con cern ed a n d record ed in the P rovincial A ccou n ts u n d er th is, “® a d , bein g p laced in Part I o r in Part II accord in g a s the fu n d s are o r a re n ot re- ^rded as bearin g in terest. < 232) To in clude U nion Funds m B engal an d B ihar an d O rissa,
- 105. 94 N o. 7 ] APPENDICES. Ckntraij Ledger H eads. L ooaii Led g es H eads. p .— Deposits and Advances—contd. Part I I -— Deposits and Advances not hearing interest—contd. Appbopbiation roB Reduction OR AvoiDAisrcE O B ' Debt. SiN K iN a F ijn d Investment A c- C O T T N T . (234-A) Sinking Fund for loans gbant- ED TO Local Bodies. (234) •Gold Standard Reserve Paper Currency Reserve Sin kin g F unds. (233) O th er appropriations. (233-A) S in kin g Fiond L iv estm e n t A cco iin t. (234-A) A separate head for each fu n d b ro u gh t to accoun t. C ouncil B ills appropriated. (235) N e t profits on. silver coinage. (236) In vestm en ts. In terest on In vestm en ts. M iscellaneous. C ouncil B ills appropriated. (235) A ppropriation for reduction of created secu rities in th e R eserve. (237) (233) This head is credited with the am ount set apart each year for the sinking fund created for loans by charge to “21.—Appropriation for Reduction or Avoidance of Debt” and with the profits realised on investm ent of the balances in the Inna, an is debited with charges connected with the redem ption of debt either by purcha^ an cancellation of securities or by direct discharge. On actual cancelation of stock,^th nom inal value of the cancelled securities is debited to the head Perm anent Uebt D y j>tr contra credit ,to the head “Deposits and Advances—M iscellaneous—Governm ent Account”. (233-A) This head will be closed to 'Governm ent account’ in the ledger. (234) Represents funds constituted for the discharge of loans taken from Govern ment by public bodies. (234-A) In cases w here the am ounts at credit of the Sinliing Funds are invested, the am ount expended on the purchase of securities should be debited to this head, w h icD will be credited to the sam e extent w hen the securities are sold, any profit or loss arising out of the investm ent being transferred to the Head ‘Appropriation for Kc- duction or Avoidance of Debt; Sinking Funds”. (235) See Article 332 of the Account Code. (236) This represents the credit under Deposits by debit under “Coinage account {vide note 263). (237) Tliis head should be divided into tw o sub-heads, viz., “Eecoipts from inves^ m ent in the Reserve” n n d “Other Receipts”. The am ounts realised in Tndia on these accounts will be intim ated to the Accountant General, Central Revenues, by the Con troller of the Currency for credit under these heads, w hile those realised in Englano will be passed on through the Rem ittance account for sim ilar adjustm ent. When the am ounts so credited are actually applied to the reduction of the securities they will tie paid into the Paper Currency Reserve and charged off under the sam e head. O n tt^ Currency accounts the notes paid from the treasury b a la n ce.'^ will be withdrawn fro» circulation and an equivalent am ount of created securities cancelled. U n the actna •reduction of the .securities, the nom inal value of the Treasury Bills cancelled w ill bj debited to the head “Floating Debt” by per contra credit to the head Governm ent Account” under “Deposits and Advances". The necessary instructions regard in s^ these adjustm ents will be advised by the Controller of the Currency.
- 106. APPENDICES. 9 5 [N o. 7 Centeal Ledger Heads. LocAii Ledger Heads. P.—D epositsandAdvances—contd. Part II.—Deposits and Advances not bearing interest—contd. ^^partmental and Jvdicial Depo sits. Deposits. Revenue Deposits. (238) Civil Courts’ Deposits. (239) Crim inal Coui'ts’ Deposits. Personal Deposits. (240) Marine Deposits. Forest Deposits. Public Works Deposits. Bombay Development Deposits. (241) Ti-ust Interest Funds. (242) Deposits for Government Loans (temporary). (243) Loan Discharge Orders (temporary). Deposits of deceased officers and men of the Indian Army. (244) Administrator-General’s Deposits. Deposits of the Tea Cess Fund. (245) Deposit Account of the grant by the British Cotton GrowingAssociation. Deposits of the Lac Cess Fund. (246) Deposits of the Cotton Cess Fund. . (233) B evenue D eposits are dsposits m ade in R evenue C ourts, or in ( ^''enue adm inistration : they inclade custom s, salt, and opiu m deposits. con n ection w ith --.....3 . K llO J iX iU iU U C I J U a t -U I L I O , salt, u u u . upjuiu w iu ch m sy be ''5 v n in in n er colu m n s in tlie local n ccou n ts. They also in clude earn ast m onry d e- ^“sits m ade by intending tenderers of the Civil an d M ilitary D epartm ents, and security ® p o sits realised by the Polios D epartm ent u nder the M otor Vehicles Act o r oth erw ise. ,j (239) U nder Civil C ourt D eposits, High C ourts an d Sm all C au se C ourts m ay b e **iila rly distinguished in in n er colu m n s. (240) i^ereon al D eposits are deposits of w h ich aB anking accou n t on lyis kept (n o t .rj'ng C ivil o r C rim inal C ourts’ D eposits). 'Wards’ an d ‘attached estatesdeposits’ a n d ih Endow m ents’ m ay b e distinguislied in the local accou n ts, bein g sh o w n in “le i- colu m n s. (241) This h ead is in ten ded for tlie record of earn est-m oney an d secu rity deposits '^ '> 1 con tractors in con n ection w ith the B om bay D evelopm ent Sch em e. (242) For the rem ittanc» of in terest a n d adjustm ent of puTchases a n d sales u nder 'jf of G overnm ent requ irin g all G overnm ent o ffice rs to d eposit w ith th e C on troller C urrency or the D eputy C ontroller of the C urrency, Bom bay, or the A ccountant ® ra l, M adras, the G overnm ent sscu rities held in tru st by them . (243) An occasion al h ead in con n ection w ith tenders for loan s issu ed by G overn m en t. (244) R eceived u nder Act V of 1869, S ection 178. th e Til'S h ead is in ten ded to record tlie transactions con n ected w iththe te a -c tJ a s, ^ G t proceeds of w hich are to be m ade over tothe Tea C ess C oiam ittee. This h ead is intended to record the tran saction s con n ected w ith the lac- ’ the n et proceeds of w hich are rem itted to the Indian L ac A ssocistlon.
- 107. 96 N o. 7 ] APPENDrCES- Ce n teai, Ledgeb H e a d s . L ocal L edger H e a d s. P.-—Deposits and Advances—co»!«d. Pan I I .— Deposits and Advances not bearing interest—oontd. Departmental and Deposits— contd. Civ il D eposits— contd. Judicial Othek D eposits Bangalore Assigned Tracts Deposits. D eposits of the Assam Labour B oard Cess. Unclaim ed General Provident F un d Deposits. (247) D eposits of w ork done for public bodies or individuals. (248). D eposits on account of the revenue collected on behalf of H . H . the K h an of K a lat. R enew al and enfacem ent fees on Governm ent Prom issory notes. (249) General Police Fund. (250) Indian R esearch Fund. (250-A.) M unicipal taxes on Governm ent residential buildings. (250-B.) M ilitary D eposits. (M.) State R ailw ay Deposits. Posts and Telegraph Deposits. (P. & T.) M arine Deposits. (Mr.) Foreign M oney Orders. (P. & T.) Posts and Telegraphs T ru st Interest Accounts. (P. & T.) Telegraph Fine Fund. (P. & T.) State R ailw ay Fine Fund. (R.) (250^ 0 .) T rust Interest A ccount. (M.) (247) The am ounts of G eneral Provident Fund subscriptions rem aining unclaim ed for a period exceeding six m onths should be ti’ansferred to this head at the en d of tach year and dealt w ith under the ordinary rules relating to D eposits. (248) Sum s received from a M unicipality or other body under Rule 21 of Appendix ^ to the C . A. C., Vol. I, are credited to this h ead. (249) The transactions referred to in Article 411 of the Audit C ode are passed through this head. (250) This head is intended to record the transactions connected w ith the addition^ police entertained under the Indian Police Act, (V) of 1861. Section 16 (2) Act requires that all m oneys paid or recovered under sections 13, 14 and 15 should 09 credited to this Fund and applied to the m aintenance of the Police Force under suc» orders as the local G overnm ent m ay pass. A portion of these recoveries representing supervision and other indirect charges w hich cannot be allocated directly to the F u n c* should be transferred to general revenues by debit to the Fund and credit to the revenue head ‘XIX.—Police—M iscellaneous” or to the head ‘XXXIII.—R eceipts in aid of Super annuation’ in the case of recoveries on account of leave and pension contributions. (250-A) This head is intended to record charges for com bating epidem ic diseases W h e m et from the Funds of the Indian R esearch Fund Association. (250-B) Am ounts recovered from G overnm ent servants occupying G overnm ent resi dential buildings on account of m unicipal taxes m ay, in the first instance, be credited to this head pending paym ent to the M unicipality. (250-C ) The Fine Fund deposits pertaining to State-w orked railw ays w hen lodged the State Railw ay Provident Institution bear interest under the State Railw ay Provi' dent Fund R ules. Such deposits are credited to the head “State Railw ay P rovideD Institution” u nder “Section O —Unfunded Debt-Savings Bank D eposits—Bank Accounts •
- 108. APPENDICES. 97 rifo. 7 Central Ledger Heads. L ocal Ledger Heads. P.—D eposits andAdvances—c o n «(Z . A Advances. Va n c e s R e p a y a b l e Part II.—Deposits and Advances not htaring interest—contd. ■ ® M a n e n t A d v a n c e s WITH F o r e io n St a t e s Civil Advances. (251) Advances for rest csamps. (252). Special Advances.. Forest Advances. Revenue Advances. (253) Opiiim Advances. (254) Advances Recoverable, Posts and Teiesraphs (P. & T.) Advances Recoverable, Marine Department. (Mr.) Advances Recoverable, Military. (M.) Advances Recoverable, State Railways. (R .) Famine Relief, Public Works Departmert. Permajient Advances, Civil. Posts and Telegraphs Permanent Advances. His Majesty’s Colonial Government, Ceylon. (256) H is M ajesty’s Colonial Government, Mauritius. (256) His Majesty’s Colonial Government, Straits Settlements. (256) Accoimts with Colonial Governments, Military. Mysore Suspense Account. (257). J o tiv colum ns in the local book s into a s m any detailed heads a s O nI follow m g are som e of them: “O bjection-book Advanojs”, "Service -• d '‘ances’* . And others should provide for any considerable departm ental Ad- Advances of the Public W orks D epartm ent, Takavi W orks m ade by C ivil O fficers in con n ection w ith the m arching of troop s. (253) To be divided u n d er tw o group h ead s w ith d etails as foU ow s Group hearts. Ditailed heads. f Advances for Boundary Pillars. Revenue Survey advances. TaU ikdari 5Sttl;inent advances. Cost of Surveym arks. C ost of boundary m arks recoverable from land holders. Cost of boundary m arks pending com pletion of survey operations. ( Abknri advances. (2_ I Salt m anufacture advances. ^ 2 S sj D *^l't"d^^ w ells, etc., m ade in the O pium D epartm ent. / ft I257i ’ I'lie balan ces in th e .se accou n ts are adjusted by m eans of B ills of E . -cb a n g e . ' D ebits an d C redits to M ysore n re p assed by Account C u rren t in to M iw lra s adjusted by a cash paym ent in to or out of His M ajesty’s Treasury, ^^nceafor survey operations
- 109. 98 N o. 7 ] APPENDICES. CENTaAL Ledger H eads. L ocal Ledger H eads. P.— Deposits and Advances— confd. Part II.—Deposit) and A<tvancss not bearing interest— contd. Advances— contd. A cooxtnts w ith F o e e ig k Sta t e s- contd. . A ccom it Current w ith Indian States. (258) Note.— 'Each Accountant General should op^ an account with each State with which he ha> dealings. A ccount CuiTont w ith N etherlands Governm ent' H is M ajesty’s Colonial Governm ent, H ong' I kong. H is M ajesty’s rro tecto rate Governm ent— Federated M alay States. K ed ah States. I U ganda. N yassaland. Somaliland. H is M ajesty’s Colonial and Protectorate GoV' em m ent, K en ya. TTia M ajesty’s Colonial G overnm ent, Southei’^ Rhodesia. The Governm ent of T anganyika Territory' A ccount w ith the C ivil Administratio'* of Iraq. Command Paym aster, H ongkong. „ „ Tientsin. „ „ Singapore. A ccounts w ith Iraq (Postal and Telegraph' A dm inistration— (P. & T.) (2S8) In case of paym ents due to an Indian State, instead of direct cash p ay m e*'^ being m ade by disbursing officers of O overn m «?nt, the Account O fficer w hose duty is to audit an d pass such paym ents should, unless other special arrangem ents ha'^ been m ade, request the Civil Accountant G eneral of the G overnm ent w ith w liich State is in political relation to m ake the paym ent (or give the credit) and debit it ! him . * ,' E xcip tion .—The above clause does not apply to the paym ents due to the D urbar from the Assistant Com m anding Royal Engineer, M ilitary Works ServiC'’*' Bangalore, on account of w ater-supply, electric current, an d repairs to certain b u ild ifl^w w hich, subject to certain precautions prescribed in G overnm ent of India, Army Dap*', m ent, letter No. S S S 'I—4 (M . W.-5), dated 22nd July, 1913, should be m ade by c h e fl^ 'J , draw n on the Resident’s treasury. Bangalore, in favour of the Com ptroller of M ysui‘’j ., Subject to the sam e precautions, the Assistant C om m anding Eoyal E n g in e^ ,,i Secunderabad, is also authorised to pay the Electricity Departm ent of His Exal^S; H ighness the Nizam of H yderabad for the supply of electric cuiTent and for m isooO an eou s w ork done for theM ilitary E ngineer Services at Secunderabad in connect'^ w itli the supply of w ater by issuing cheques o n the Resident’s Treasury, Hyderabad, favour of the Accountant G eneral. H yderabad. - .< Pensions to m en of the Kashm ir Im perial Service Troops m ay be paid from treasury in India, the paym ents being debited to the Accountant-G eneral, Punjab, recovery from the Kashm ir State. jj/fl The sn liirie/, and allow ances of probationers of the Hyderabad Civil Service, on deputation to British India for training, m ay be paid from any G overnm ent tre n s'L V in India; the paym ents being debited to the Accountant G eneral, C entral R evenues, recovery from the Hyderabsd State.
- 110. APPENDICES. 99 [N o. 7 Ce n tr a i Ledger H eads. L ocal Ledgeb H eads. Con,- P.— Deposits and Advances— cotud. Part II.— Deposits a?id Advances not bearing interest—oontd. Advances— contd. age A ccounts Bullion Advances for Coinage. (259) Churency silver in process of coinage. (260) Small Coin Depot Balances. (259) Bronze (and Copper) Coinage Acconnt. (261) (o Tliese accou n ts receive the balan ces of bullion and of sm all coin (-srh ic li h ave t from the general available cash balan ce) by credit for the opening an d th e u closing balance of eachaccou n t. “B ullion Advances for C oinage” receives ii^^'Jance of the bullion accou nt, an d “Sm all C oin Depot B alances”, w h ich sh ould be '.T , '*e d by in n er colu m n s in to “Sm all silver co in balance”, “N ickel coin balance”, an d ‘Jj W * Iiik-V IPIL V C I. U IU CU IW C , UaiCLUl^C yO lL I'-I an d C opper coin balance”, those of the sm all coin depot accou n ts. The 3u d n ickel coin balan ce in the Jfint is provided for in the secon d p a rt, of the *e an d n ick el coin age account, ride follow ing n otes. I t ' f l i i s head record s the in voice valu e of the cu rren cy silver transferred to th e ^ts for coin age p u rp oses. B ronze (an d C opp er) C oinage A ccount is in four parts in the books of th e C en tral R evenues, the first tw o being on the B om bay books also. IJ o ,, ^'’< ^ e s s a i- adjustm ents are m ade on the book s of the A ccountant-G eneral, C entral '‘^cou n ts by journal entries as soon a s the M arch ' figures arc completed, liras :— No. 1.— Bronze M intage Aooottnt. Debits. A-pril 1st, being value Q , ->i - x .^I» i . u f -u o J Copper, Tin, Zinc, etc., in ■ ^ “u rch ase of C opper. Tin, etc. (a) j'-’ i value of B ronze coin s ij'destroyed. . ^letal value of unccirent j^P p cr coin s destroyed. 'ffereJ ice, being p rofit o n -'fintage. transferred to Ac cou n t No. 3. (f) No. 2 .. being coin ij "n Apri! 1st. ^'ew coin s m anufactured, by '■ • ■ m s fe r from A ccount 1. (d) Credits, M . Sale-proceeds of C op p er scissel, Tm, broken C op per, etc. ' 6) M . Value of C opper, Tin, Zinc, etc., tran sferred to Jlint for contingent purp oses, (c ) M . N om inal value of coin s m anufactured by transfer to A cconnt No. 2. (d) Bnlancc, being value of Stock on March SIst. copper, Tin, Zinc, etc., in ■BnoNZE Coin Aocotrur. in the ifint M. Net issues of coin from the Mint. (/) Balance, being coin in the Mint on March Slst. I’f No. 3.—M i n t Phofit A cco trN T . ™ftion of profit upon coin issued, Halance, being profit not vet '^-■'nsferred to -Account No 4. (,7) being proportion of profit ‘p on coin not issued 'nrried for. to next year, (g) brought to account as revenue brought over from last year. G ross p rofit on m anufacture du ring the year transferred from A cconnt N 'o. 1. (e ) p^ss 'in respect of u n cu rren t 'O s destroyed in the M ints. (A ) No. 4.—P r o fit on Bronze Coinage Account. E2
- 111. 1 0 0 N o. 7 ] APPENDICES. Ce n t b a i L ed g e r H e a d s . Loom. Ledger Heads. P.— Deposits and Advances— contd. Part II.—Deposits and Advances not hearing interest—cx jn td . Advances—contd. j C oin a ge A cco u n ts—contd. . Nickel Coinage Account. (262) No. 4.— P e o fit on B eonze Coinage A cco u n t— contd. T. Net profit transferred to Profit on coins issued, transferred from A c c o u D *' “Mint, Profit on circulation of No. 3. Bronze (and Copper) coin.” (i) No t e .—The heads m arked M are transactions in the Mint account under “B roD ^* (and C opper) Coinage Account”. The heads m arked T are transactions inthe Treasuryaccounts under "B roD *® (and Copper) Coinage Account”. The other heads, except the balances,com e in bytransfer inm akingup the ^ count at the end of the year. (a) Cost of copper, tin, zinc, etc., purchased for Bronze coinage is charged to head. {h', Credit receipts to this head. (c) When copper, etc., is tlius transferred, the 3Iint M aster should debit “L ® on Coinage” by credit to this bead. (d) This transfer should be m ade m onthly by the Mint M aster in his m o n th '!^ account. (e) The closing balance of copper, etc., in stock being first ascertained, the d ifi® ^ ence required to produce this as the balance of Account No. 1 should be transferr^ in closing the account at the end of the year to Account No. 3 on the books of *^ Accountant-General, Cenw al Revenues, and to credit of A. G., C. E., on the Boroo"' books. (/) The Mint M aster should 'credij this by debit to “Mint rem ittances” of “Foreign Rem ittances”. , iff) The Governm ent is entitled to bring to account each year, as profit realist only that portion w hich belongs to the am ount of coin issued for circulation th R " passed out of Mint and depots com bined. The sum of the gross profits brought forw ard from last year, and the gross m ’” age profit of the year, m ust therefore be distributed as follow s ;— Let A be the am ount of coin in the Mint and depots on April 1st; B be the new coin added lo the joint stock during the year; C be the net issues tothe treasuries. D—Au-B—C is the balance in Mint anddepots uponM arch 31st. C Then, out of the w hole sum of the gross profit, ~A+'B portion to be t.i as realised and transferred toAccount No, 4. ^ is the portion tobe carried forw ard asbalance to n e.xt year. A + E (Ij T h ;.^ represents the difference b et'.veen the nom inal value and m etal val«® uncirrjnt i .’oins d eR troyed at the M ints. (i)This, the final result, is carried to the servicehead,w hether it be on the ' a gain or a loss. (262) Nickel coinage account is on the Bom bay hooks only an dthe adjust'’^ follow s the rules laid d o v .-n in the case of Bronze(and C opper) Coinage ,4cco>''
- 112. 1 0 1 APPENDICES. •!_N0- 7 Cektbal L edger H eads. L ocal Ledger H eads. P.—Deposits and Advances— conirf. Part II.— Deposits and Advances not bearing interest—contd. Advances—concld. Coinage Accornsrrs—concld. Profit onRupeecoinageaccount. (263) Suspense. ®ospENSE A ccounts SuspenseAccount. SuspenseAccount. (M.) Sale-proceeds of surplus militarj' lands ana buildings. SuspenseAccount (P. andT.). Rupee Drafts issuedin London. (264) Capitalized Outstandings. (265) Sa'V 'ings Bank Investment Account. (266) Post Office Savings BankInvestment Account. English Stores Suspense Account. (267) (253) The follow ing are the detailed heads under this head :— Credits— (1) G ross profit on coinage of purchased silver. (2) G ross profit on coin age of Indian State silver. De bits— (1) Cost of coinage, being 2 per cent, on the value in standard tolas of silver taken up for coin age. (2) C h arges for landing an d conveyance of p u rch ased silver, in clu d in g ch arges for m ovem ent of silver betw een C alcutta an d B om bay. (3) C harges for rem ittance of gold to England. (4) O ther charges incidental to tlje purchase of silver. (5 ) M iscellaneous. (5) Net profit transferred to the G old Standard E eserve. (2M ) This is held in the books of the Accountant-G eneral, C entral R evenues, ?^der w hich is adjusted the net am ount of the rupee drafts issu ed in E ngland for paym ent of p ensions an d leave salaries by per contra debit to the a p p ro p ^ i'ia te '■ ‘■ v ic e heads or exchange accou n t heads, as the case m ay be, the adjustm ent bein g ^ade on receipt from England of the schedule of ru p ee drafts issu ed . The lie n d ‘S ^ared on paym ent of th e rupee drafts at the Im perial B ank. I, (265) W hen outstandings d u e to G overnm ent are capitalized so as to bsar m terest, am ount is debited as a loan to the party con cern ed . The credit is taken to the of “C apitalized O utstandings,” u nder “Suspense" so as to avoid bringing it the service h ead of “R eceipts” until it is actnally realized. t (265) This h ead receives the debits,on accou nt of p u rch ases of P rom issory N utes 'I ? .* ' Savings Bank depositors, pending adjustm ent by debit to th e Local Account t sale-proceeds of these securities an d the interest realized th ereon are cred ited k '• h o sam e h ead. n i (267) To receive the debits an d credits on accou n t of E nglish stores, w h ich ippear If il! rem ittance accou nt, an d w h ich are required to be entirely an d e.iia ctly adjusted j *h e ren iittan ce account, though they can n ot alw ays b e fin .illy d is| )o a e d of in th e i! *''^ ia n accou n ts at on ce.
- 113. 1 0 2 ITO. 7]. APPENDICES. Ce n t r a i L e d g e r H e a d s . L oca l L b d o e b H ead’s . P. —Deposits and Advances— corud. Part II .—Deposits and Advances not bearing inierest—eontd. Suspense— contd. S u sp en se A cco u n ts— contd. Cash Balance Livestm ent A ccount. (267-A-^ D iscount Sinking Fund. (267-B.) Securities of Companies’ Railways ProvideD*' Funds taken over. (268) Recoveries of Service Payments. (269) Sale proceeds of K idderpore D ockyard. J^F C h eq u es an d B i l l s . . . |Pre-audit Cheques. I Cheques issued : Local Funds. Departmental Cheques. (270) Bills of Exchange Receivable. (271) Bills Payable. (272) (257-A) This head is intended for the record of transactions connected w ith teifl' porary investm ents of cash balances, e.g., in short term loans of the G overnm ent India. This head is debited w ith the am ounts expended on the purchase of tb ® securities, an d on the cancellation of the loans, the nom inal value of the can celled securities is debited to ‘Perm anent Debt’ by per contra credit to this head to extent of the purchase price originally debited to it, the difference being taken the head ‘Deposits and Advances—M iscellaneous—G overnm ent Account’. The terest derived from such investm ents in G overnm ent of India securities is adjust^® by reduction of the expenditure under ‘19.—Interest on ordinary debt.’ (267-B) When a Sinking Fund is established for the discount on a rupee lo s O ^ in order to spread the charge to revenue over the period of the currency of the lo a ® ! the full nom inal value of the loan is credited to the head “Perm anent Debt,” a i’ the discount is charged to the head “D iB cou n t Sinking Fund”. The debit against * 1 '® latter head is cleared by annual paym ents out of revenue on a Sinking Fund b a sis< such pjiynicnts being charged in the R evenue Account under head ‘19—Interest O rdinary Debt—D iscount on Loans’. A separate snb-head m ay be opened under tb'“ Local Ledger Head for each rupee loan for w hich a discount Sinking fund is estob' lished. . (268) This head w ill be debited in the books of the Accountant-G eneral, G entry Revenues, w ith the transfer value of the securities taken over by G overnm ent fro^ Com panies’ Railw ays Provident Funds, an d if the securities are sold, w iU be cred*' ed to the sam e o x ten fe, any difference betw een the transfer value an d the sale-P ’^ J ceeds being carried to the head ‘‘G overnm ent Account.” The interest received the securities taken over w ill be credited to “XVI.—Interest” on the books of t® Accountant G eneral, C entral R evenues. (259) R ecoveries m ade in cou rse of audit are taken in the first instance to head an d thereafter finally brought to accou nt. (270) This head provides for the case of any departm ent that renders accooj** to the Civil D epartm ent being allow ed to draw m oney on cheques and account the m oney by credit to cheques an d debit to service orother heads. (271) Bills received in rem ittance or in paym ent ofan account(e.g., of a State) sh ou ld be credited to the head con cern ed by debit to thish ead an d then for collection an d creditto this h ead. (272) Claim s against G overnm ent w hich are paid by rem ittance of Bills of ) change w ill first be adjusted by credit to this head, pending the procuring of bill, of w hich the cost sh ould be debited to this h ead.
- 114. APPENDICES, 1 0 3 [No. T Ce n t e a i, L e d g e b H e a d s . L ocal LsDairB H e a d s. P.— Deposits and Advances— Pan II.— Deposits and Advances not bearing interest—concld. Suspense—concld. ^ E p aetm en tal an d Sim ilab Accounts. (273) ^^change on Remittance Accounts. ^CHAifOE ON R em ittan ce A ccou n ts. (276) Miscellaneous. ^^CELLANEOUS Civil D epartm ental Balances. (274) Posts and Telegraphs Casli Balances. (P. & T .) Marine Cash Balances. (Mr.) M ilitary Cash Balances. (M.) State R ailw ay Cash balances. (B.) Balances w ith Governm ent a t Y atung and Gyantse. Exchange on Secretary of State’s Bills and transfers. Exchange on Sterling Bills and transfers on London. Exchange on other transactions. (276) Exchange on Commercial transactions (trans ferred to commercial heads). Exchange on other Central transactions (trans ferred to revenue or capital head concerned). Exchange on other Provincial transactions (transferred to revenue or capital heads concerned). Security Purchase Account. (277) Mysore R ailw ay Debenture Sinking Fund. (278) Governm ent Account. (279) (Add any im portant tem porary accounts taken imder this head pending further orders.)____ fw073) These accou n ts receive debit for the cash balance held by D epartm ental ^j^cers outside the generally available cash balances. U nder State R ailw ay casu '* ’an ces are separate heads for C apital an d R evenue. (274) Includes Public W orks cash balan ces. (375) See Article 347 of the Account C ode. ^■,(276) A detailed head should be op ened for each class of transaction, e.g., P ersia 's, as au th orised by the A uditor-G eneral from tim e to tim e. O p1 2 7 7 ) R eceives the d eb it-s and credits on accou n t of purchase or receip t and sale P aym ent of G oveirn m en t Secu i'ities on accou n t of G overnm ent itself. The balance V g^Id be yearly adjusted so as to show the actual value of the prin cip al of the in - ^tment held. t(, ^ 278) For the record of interest on the investm ents of the sinking fu n d created for redem ption of the l^fysore R ailw ay D ebenture Loan, less th e cost of G overnm ent '^'rities purchased therefrom on behalf of the fund. } This is the general closing accou nt, an d its p lace in the led jier is at the beginning. But specif w rites-off to ‘G overnm ent’ req u ire an accou nt in the Jilj'sn ce an d R evenue A ccounts to receive them an d that accou n t is tak en in this ^ 6- See n otes (233) an d (237).
- 115. i 0 4 No. 7] APPENDICES. Central L e d g e b H e a d s . L ocal L ed g e r H e a d s . P .— Deposits and Advances -concld. Part I I I .— Imperial Bank Deposits. I m p e r ia l B a iik D e p o s it . (280) ( Q.— Loans and Advanjes by the CQ ovjr Jmen!:. (331) A d v a n c e s to th e P eovxn cial L oans F u n d . (28 1-A ). L oan s to I n d ia n Sta t e s , lo c a 'i F l NDS, ETC. (281) L oans to G ov e rn m e n t Se r v a n t s . L oans to Sh a n Sta tes F e d e r a t io n . L oan s to In d ian S tates. L oan s to P resid en cy Corporations inoludiii!! P o rt T rusts. R egim en tal an d other L oan s, M ilitary. Loan-g to L ocal B oard s for ra ilw a y co n stru c tion. Hoxise buildin g ad vances. A d va n ces for th e purcliase of m otor cars. A d van ces fo r th e purchase of other conveyances- P assage A d van ces. (281-B.) R .— Loans and Advances by Proviacial Governments. (281) L oan s to M ofussil M m iicipalities. L oan s to P o rt F u n d s. L oan s to D istrict and other L ocal F u n d ConJ' m ittees. Loan s to Indian S tates, L andliolders, and othe^ N otabilities. (282) y280) This 13 a mere adjusting head in the local books and records the diflereoc® between the receipts and payments at local head offices of the Imperial Bank and treasuriL's v.hich bank with branches of that Bank. The head will be closed to Go''” crnment in the ledger. (281) A ny one of the niinor heads shown under group R may also be opened und^ group and vice vcrsd, if required, and in the local books a separate iimer coluB>^ must be opened for each loan under each of the Ledger heads. (281-A) Advances made by the Government of India to the Provincial Losi*^ Fund are voted by the Central Legislature under this head. (281-B) Passage advances which, under the rules in Appendix 8-B to the Ci''‘* Account Code, Volume I, are interest-bearing, will be adjusted under this beai*' .Non-uitercst-hearjng passage advances will be adjusted under Section P .— Deposit'’ and Advances not bearing interest. (282) The loans to Indian States .should be shown distinctly from those to LoP<^' holders and other Notabilities in the Estimates and Accounts.
- 116. APPENDICES. 3 0 5 [No. 7 Cr-NTKAii Ledger H eads. L ocal Ledgek H eads. R .— loEEs ard Advances ly Picvineial Governments (281)— contd. Advances to Cultivators. (283) Advances tinder Special Laws. (284) Miscellaneous Loans and Advances. (285) Loans to Local Boards for Kailway construc tion. S .— A dVances from Frcvincial Loans Fund. (2 8 6 ) Advances on account of Provincial Loan A ccount outstanding on 1st April 1921. Advances in reepect of Irrigation Capital expenditure up to 1920-21. O ther advances. (283) Inclndes— Land Im provem ent Act. To Cultivators. To Colonists. For Relief purposes. To Tenants on G overnm ent Estates. Experim ental Loans to Petty Zem indars. Fam ine Advances. Agriculturists’ Loans Act, XII of 1884. Advances in cases of distress. Cooperative Credit Societies Act. Financial Assistance from G overnm ent. (284) Includes— Drainage and Em bankm ent Advances. Loans under Jhansi Encum bered Estates Acts. ,1 (285) Loans w hich do not fal! strictly under any of the other classes should be under this head. (286) The advances to Provincial G overnm ents from the Provincial L o a n ^ i Fand are '^orded u nder this head in the Provincial Section of the Accounts.
- 117. 1 0 6 IJO. 7] APPENDICES. CENTEAii Le d g e r H e a d s . L ooaii L e d g e b H e a d s . M o n e y Oed e rs T.— Remittances. I.— Remittances within India. Inland Money Orders (Post Office). Other Local Remittances. Cash R em ittances aito a d ju s t m en ts b etw e en officebs e e n d e e in g accotjnts to the • SAME A ccountant Ge n e e a l OB COJIPTEOIXEE. Cash Remittances between Treasuries. OpiumRemittances. (287) Salt Remittances. (287) Customs Remittances. (287) Forest Remittances. (287) Posts and TelegraphRemittances :— , (o) Transfers between Indian Posts 0^ Telegraphs Department and IndO' European Telegraph Department. (h) TransfersbetweenPosts andTelegrapP* officers. . (c) Treasury Suspense Accounts {i.e., ite^ remitted to and from sub-treasur>^ for which the Treasury O fflceT acknowledgment has not been ^ ceived). Public Works Remittances. (288) I. Remittances into Treasuries. II. Public Works Cheques. III. Other Remittances. (28fi) . I TransfersbetweenPublicWorks Officers. (29i" Military Works Remittances. (291) Transfers between Military Works Office” (292) Transferswithinthe sameRailway. (293) M int R em ittances. (287) Small’ Coin Depot Remittances. (287) Juciicial Remittances. (287) Miscellaneous Remittances. N orth-W est F ron tier Suspense. Baluchistan Suspense. ' (287) Rem ittances betw een Treasuries and departm ental accounts. ^ l (288) For transactions of Public Works O fiicers w ith Treasury and other o ffl^ of the Civil Departm ent (including the Forest Departm ent). (289) This head is sub-divided into (a) Item s adjustable by Civil, and (h) Item s adjustable by Public Works. . ■ (290) For transactions betw een Public WorksO fficers rendering accounts to san'-i Accountant G eneral. _ (291) Rem ittances and other transactions betw eenMilitary and Mihtary v v i' i w ithin the sam e Military District. A iCi (292) Transfers betw een Military Works districts within the sam e Military trict. (293) Sub-divided into :— I (1) Divisional. i (2) Railway Rovenoe, an d (3) Railway Capital. . • - . The first sub-head em braces transfers betw een constn-.ction divisions of the ‘ ^ The second em braces transfers w ith Revenue Account in the Capital Account b O< ( * The third sub-head includes transfers w ith Capital Account in the Revenue d o of the line.
- 118. APPENDICES, 1 0 7 [No. 7 Centeal Ledger H eads. L ocal Ledgee Heads. T.— Eemittances— conid. I.—Remittance/! within India— contd. ^ther Local Remittances— contd. Coorg Suspense. D ivisional Transfers. (293-A) He 'Mit t a n c e s b y B u l s ^Esitttances A d ju s t e d on th e Ce n t b a l B o o k s. ^ Ih er Departmental Accounts. •'^CCOUUTS B E T W E E N C rV IL A N D Crm.. 1* C e n t e a l R e v e n u e s A c c o u n t. Ot h e e A ccoumts Supply Bills. Foreign Supply Bills. R em ittance Transfer R eceipts. Foreign R em ittance Transfer R eceipts. E m igrants’ R em ittance R eceipts. Foreign Rem ittances. Central A djustin g Account. A ccount Current. (294) A ccount betw een :— Central R evenues and Indian Stores D e partm ent. ,, „ „ Madras. > T 9 J 1 9 Bom 'bay. Bengal. M ,, „ U nited Provinces. ), ,, „ ' Punjab and N .-W . F . ). „ ,, Burm a. ,, ,, „ B ihar and Orissa. „ ,, „ Central Provinces and Berar. „ ,, „ Assam . • A ccount betw een ;— IndianStores D epartm ent and Bladras. ,, ,, „ ,, Bom bay. „ „ Bengal. ,, ,, ,, ,, U nited Pro vinces. „ Pim jab and N .-W . F . )> » » Burm a. ,, „ ,, „ BUiar and Oris.sa. „ ,, Central Pro vinces and Berar. „ Assam. iMadras and Bom bay. Bengal. U nited Pro%'inces. Pimjab and N.-W. F. Biu-ma. Bihar and Ori.^sa. ^ 5| ,.(293-A) For the record of transnctions betw een the Poona District an d th ^ * Aden ‘Sado, L oth of w hich render accounts to the sam e C ontroller of M ilitary Accounts. (294) The Account C urrent heads on the Local Books close to G overnm ent.
- 119. lOS No. 7] Al'PENDTCES. Cen teal L e d g e r H e a d s . L ocal L e d g e r H e a d s . Other Departmental contd. T .— Remittan ces— contd. I.— Remittances within India—contd- Accounts— A c c o u n ts b e tw e e n C iv il a n d CivxL— contd. 2. O th e r AccouisrTS—contd. AoaotJNT C u r re n t b e tw e e n M ilit a r y an d M ilit a r y . M adras and C entral P rovin ces and B e ra r, „ „ Assam . B o m b ay and B engal. „ „ U n ited Provinces. „ „ P u n jab and N .-W . F . „ B u rm a. „ „ B ih a r an d Orissa. „ „ C entral Provin ces and B erar. „ „ A ssam . B en g al and U n ited Provin ces. „ ,, P u n jab and N .-W . F . „ B urm a. „ ,, B iliar and Orissa. „ „ C entral Provin ces and Bexar. „ „ A ssam . U n ited Provinces and P u n jab 'an d -N . W . F . „ Burm a.' „ „ „ B ih a r and Orissa. ,, „ „ C entral Provin ces and B erar. i ,, ,, ,, A ssam . ^ P u n jab and N .-W . F . and B urm a. „ „ „ „ B ih ar and O rissa. ' ,, „ „ „ Central Provinces and B erar. ..........................A ssam . B u rm a and B ih ar and Orissa. ,, „ Central Provinces and B erar. „ „ A ssam . i B ih ar and O rissa and C entral Provinces and B erar. „ „ „ „ A ssam . Central P rovinces and B erar and Assam . A ccou n t betw een :— , M ilitary, N orthern Com m and and K aw alpin^'' I W aziristan and K o h a t D istricts, and Pesh®' , w ar D istrict, W estern Com m and, B a lu c h is t^ ' D istrict and Sind Independent Brigo'^j i A rea, Presidency and A ssam DLstrict, Roy^^ | A ir Force, A rm y F acto ry A ccounts, and Co**' troller of M ilitary Pension A ccounts, ^ th em and E astern Com m ands. f
- 120. APPENDICES. 109 [No. 7 Ce n t b a l LEDOEa H e a d s . Local Lbdgeb Heads. T.—Rem ittances— —Remittances within India—contd. 0«^er Departmental Accounts—contd. ■ ^ C C O T J N T C tT B B E N T BETW EEN ^IrLtTABYAN DMiLITABY---COntd. Military, Peshawar District and Lahore D is trict, Western Command, Baluchistan D is trict and Sind Independent Brigade Area, Southern Command, Deccan, Bom bay and Central Provinces Districts, and Pooaa (Inde pendent) Brigade Area, Presidency and As sam District, Royal Air Force, Arm y Factory Accounts, and Controller of Mihtary Pension Accounts, Northern and Eastern Commands. Military, Lahore District and Northern Com mand and Rawalpindi, WazLristan and K ohat Districts, Southern Command, D ec can, Bom bay and Central Provinces Districts and Poona (Independent) Brigade Area, R oyal Air Force, Arm y Factory Accounts, and Controller of Military Pension Accounts, Northern and Eastern Commands. Military, Western Command, Baluchistan Dis trict and Sind Independent Brigade Area, and Lahore District, Madras District, Eastern Command, Meerut and Lucknow Districts, Burma District, Royal Air Force, and Controller of Military Pension Accounts, Northern and Eastern Commands. Military, Southern Command, Deccan, Bom bay and Central Provinces Districts, and Poona (Independent) Brigade -Area, and Northern Command and Rawalpindi, Waziristan and K ohat Districts, Western Command, Balu chistan District and Sind Independent Brigade Area, Madras District, Burma District, R oyal Air Force, Army Factory Accounts, and Controller of Military Pension Accounts, Northern and Eastern Commands. Military, Madras District and Northern Com mand and Rawalpindi, Waziristan and Kohat Districts, Peshawar District, Lahore District, Eastern Command, Meerut and Lucknow Districts, Burma District, Con troller of Military Pension Accounts, Nor thern and Eastern Commands. MiUtary, Eastern Command, Meerut and Luck now Districts, and Northern Command, and Rawalpindi, Waziristan and Kohat Districts, Peshawar District, Lahore Distriot, Southern Command, Deccan, Bom bay and Central Provinces Districts, and Poona (Independent) Brigade Area, Presidency and Assam District, and Controller of Military Pension Accoimts, Northern and Eastern Commanda.
- 121. 110 N o. 7 ] APPENDICES. Centeai, Ledger Heads. Local Ledgeb Heads. T.— Remittances— contd. I ,— Remittances within India—contd. Other Departmental Accounts— con td . Accottnt Cuebent between Militaey and Militaby— concld. Transfees between Railways. (295) Posts and Telbgbaphs and Railways. 1 M ilitary, P residency and A ssam D istrict and Lahore D istrict, W estern Conunand, B a lu chistan D istrict and Sind IndependeQ® B rigad e A rea, Southern Corom and, D eccaflf B o m b ay and C entral P rovin ces D istricta, and P oon a (Independent) B rigad e Area> M adras D istrict, B u rm a D istrict, and CoO' troller of M ilitary Pension A ccoun ts, N or thern and E astern Com m ands. M ilitary, B u rm a D istrict and N orthern Com m and and R aw alp ind i, W aziristan and K o h a t D istricts, P eshaw ar D istrict, L aliorJ D istrict, E astern Com m and, M eerut an® L ucknow D istricts, R o y a l A ir F orce, A rm y F acto ry A ccoun ts, and Controller of M ilitaiy Pension A ccoun ts, N orthern and Eastern Com m ands. M iUtary, R o y a l A ir Force, and M adras District. E astern Com m and, M eerut and Luckno'V^ D istricts, Presidency and A ssam D istrict, A rm y F a c to ry A ccounts, and Controller ot M ilitary Pension A ccoim ts, N orthern and E astern Com m ands. M ilitary, A rm y F acto ry A ccounts and Westei® Com m and, B alu ch istan D istrict and Sind Independent B rigad e A rea, M adras D istrict, E astern Com m and, M eerut and L uckn o^ • D istricts, Presidency and A ssam D istrict, and Controller of M ilitary Pension A ccoim ts, N orthern and E astern Com m ands. M ilitary, M ilitary A ccou n tan t G eneral (Foreign Claim s) and all other M iUtary A ccounts Officers (including Controller of M ilitary Pension A ccounts, N orthern and E astern Com m ands). Transfers R ailw ays. A ccounts betw een— _ Posts and Telegraphs and E a st Indian R aw ' w ay. I Posts and Telegraphs and E astern Benga R ailw ay. P osts and Telegraphs and N orth W estern R ailw ay. . Posts and Telegraphs and B om b ay oof* B aroda and Central In d ia R ailw ay. (295) Transfers betw een different railw ays.
- 122. APPENDICES. I l l [NO. 7 Central Ledgeb Heads. L ocal Ledger H eads. T.—Eem ittances—C O ntd. I .—Eemiftance? within India—contd. Other Deparimental AacounPs— contd. ^’osxs and Telegraphs and Rah.' Ways—contd. ^OSTS AND TeLEGEATH S ilnJTAKY. AND °S T s AND T e l e g r a p h s a n d ^Ia r i k e . ■^tL W A Y SA N DMuJTA R Y Posts and Telegraphs and Bengal-Nagpur R ailw ay. Posts and Telegraphs and Bengal and North- W estern and Tirhoot B ailw ays. Posts and Telegraphs and Burm a Bail- and Great Indian ways. Posts and Telegraphs Peninsula R ailw ay. Posts and Telegraphs and Madras and South ern M ahratta R ailw ay. Posts and Telegraphs and South Indian R ailw ay. P o sts> n d Telegraphs and B oputy Auditor, Construction Audit Branch, N orth-W est ern R ailw ay. Accounts between— Posts and Telegraphs and M ilitary. Northern Command and Rawalpindi, W aziristan and K oh at Districts. Posts and Telegraphs and M ilitary, Peshawar District. Posts and Telegraphs and M ilitary, Lahore District. Posts and Telegraphs and M ilitary, W estern Command, Baluchistan District and Sind Independent Brigade Area. Posts and Telegraphs and M ilitary, Southern Command, Deccan, Bom bay and Central Provinces Districts, and Poona (Indepen dent) Brigade Area. Posts and Telegraphs and M ilitary, Presi dency and Assam District. Posts and Telegraphs and M ilitary, Arm y Factory Accounts. Posts and Telegraphs and M ilitary, Controller of M ilitary Pension Accounts, Northern and Eastern Commands. Accounts between— Posts and Telegraphs and Marine. Accounts between— E ast Indian R ailw ay and M ilitary, Proai- dency and Assam District. Eastern Bengal Railw ay and Military, Pre sidency and Assam District.
- 123. 112 No. 7] APPEXDICES. Ce n t e a l L e d g e r H e a d s . L oc a l L e d g e r H e a d s . Other Departmental concld. R a u -w a y s a n d M ilit a r y — cm td. T.—Remittances— I — Remittances withiji India— rontd. Accounts— 1 5 Tabtne ak d M ilit a r y A ccou n ts betw een — N o rth W estern R a ilw a y and M ilitary, N orth ern Coram and and R aw alp in d i, Wazi* ristan an d K o h a t D istricts. N orth ■ ’l'est«m R a ilw a y and M ilitary, Peshfl' w ar D istrict. N orth W estern R a ilw a y and M ilitarj', Lahore D istrict. N orth W estern R a ilw a y and M ilitary. W est ern Com m and, B alu ch istan D istrict and Sind Txidependent B rig ad e A rea. N o rth W estern R a ilw a y and M ilitarj-, P resi d en cy and A ssam D istrict. B o m b ay, B aro d a and C entral In d ia Railw aJ’ and M ilita iy , P resid en cy and AssaiH D istrict. B en m l-N agp n r R a ilw a y and M ilitarj', Presi d en cy and A ssam D istrict. B engal and N orth -W estern and Tirhoot R a ilw a ys and M ilitarj', P residency an<l A ssam D istrict. B u rm a R a ilw a y s and M ilitarj', Presidency and A ssam D istrict. G reat Indian Pen insula R a ilw a y and M ilitarj'. P residency and A ssam D ictrict. Jod h p u r-B ik an ir R a ilw a y and M ilitary, P resid ency an d A ssam D istrict. K h j'b e r R a ilw a y and M ilitarj’ , Pesliaw af D istrict. ‘ K h y b e r R a ilw a y and M ilitary, N orthern Com m and and R aw alp in d i, W aziristan and K o h a t D istricts. M adras and Southern M ah ratta R o ilw aj' and M ilitary, P resid ency and A ssam D istrict. Sou th In dian Bailwaj;- and M ilitary, MadrO' D istrict. South Indian R a ilw a y and M ilita iy , Presi d en cy and A ssam D istrict. A u d it OflRcer, R a ilw a y Collieries, and M ilitaiy' P residency and A ssam D istrict. D ep u ty A u d ito r, C onstruction A u d it Branchi N orth W estern R a ilw a j' and Controller^ of M ilitary A ccou n ts, L ahore, PeshawftJ'' R aw alp in d i and Q uetta. A ccou n ts betw een M arine and all MilitaJ^' A ccou n ts Officers (including Controller of Militarj-- Pension A ceoim ts, N orthern and E astern Com m ands).
- 124. APPENDICES. 113 [No, -7 Central Ledger H eads. Locai, Ledger H eads. T.— R cmittances— contd. I.—BemHtances vrithin India—contd. Accou7iU between Civil and Other Departments. Accounts Current betvtoen Civil and Posts and Tele graphs. (296) Accounts Current BET^raEN Civil and Marine. Accounts Current between Cm i AN D Railways. Accounts Current between Civil and M rLiTARY. Account between— CentralRevenues andPostsandTelegraphs. Indian Stores Department and Posts and Telegraphs. Madras and Posts and Telegraplis. Bombay and Posts and Telegraphs. Bengal and Posts and Telegj'aphs. UnitedProvincesandPostsandTelegraphs. Punjab and N. W. P. and Posts and Tele graphs. Burma and Posts and Telegraphs. Biliarand OrissaandPostsandTelegraplis. Central Provinces and Berar and Posts and Telegra]>hs. Assam and Posfs and Telegraphs. Accoimt between— Central Revenues and Marine. Ten others as above. Account between— Central Revenues and Railways. Ten others as above. Account between— Central Revenues and Military, Kortliem CommandandRawalpindi, Waziristanand Kohat Districts. Ten others as above. Central Revenues and Military, Peshawar District. Ten others as above. Central Revenues and J'.Iilitarj', Laliore District. Ten others as above. Central Revenues and Military, Western Command, BaluchistanDistrict, and Sind Independent BrigadeArea. Ten others as above. Central Revenues and Military, Southern Conunand, Deccan, Bombay and Central Provinces Districts, andPoona(Independ ent) Brigade Area. Ten othei’sasabove. (296) The Posts an d Telegraphs d o not sen d accou nts cu rren t to C ivil Accountants G eneral but only statem ents of transfers; vide Article 140 of the A ccount C ode. The accou n t is in tw o parts, viz., Part I for Postal Section an d P art II for T ele graph Section .
- 125. 114 N o. 7 ] APPENDICES. Centkai. Ledgeb H e a d s. L ocal Ledger H e a d s. T.— Remittances— co77<d. /.—Remittances within India— concld. Accounts between Civil and Other Departments— oo n td . Accounts C onR E isrT between CrviL AND M ilp ta b y — contd. A ccou n t betw een— Central R evenues and M ilitary, M adras D istrict. T en others as above. Central R evenues and M ilitary, E astern Com m and, M eerut and L ucknow D istricts. T en others as above. Central R evenues and M ilitary, Presidency and A ssam D istrict. T en others as above. Central R evenues and M ilitary, B urm a D istrict. Ten others as above. Central R evenues and M ilitary, R o ya l A ir Force. T en others as above. Central R evenues and M ilitary, A rm y F a c to ry A ccounts Ten others as above. Central R evenues and M ilitary, Controller of M ilitary Pension Accounts, N orthern and E astern Commands. Ten others as above. II.— Remittances between England and India. Remittance Account between England and India. A — A cco u n t w ith t h e Sb o k e - TAEY OF St a t e . I — Item s adjustable in India . I I — Item s adjustable in E n g land. B ---AOOOUNT WITH THE HIGH COMM ISSIONEB. I — Item s adjustable in Iridia . II — ^Items adjustable in E n g land. > ■ F or Local Ledger H eads see A nnexure A to i Cliapter 9 of the A ccount Code.
- 126. appendices. 115- [No. 7 CE3 sntAi. L ed g er H eads. Locai Ledger H eads. T.—Rem ittances—concld- II__Eem ittancesbetw eenEnglandandIndia contd. Secretary of State’s BilU and other Transfers. S e cre ta ry o f S ta te ’s B ills DRAWN. BilL? drawn on India by the Secretaiy of State. London Bills Payable, Principal. (297) London Bills Payable, Exchange. (-97) London Bills Payable, Telegraphic. Sterling Bills and Telegraphic Transfers on London. Sterling purchased in India. sterling taken over in London. __ Transfers through the Paper Currency Res Sterling B ills and Telegra phic T rahsfers on L ondon. Sterling ptochased in Decrease of Provmcial>BalaM^ . Balances of Provincial Governments —C ashBalance. Cash B alance. (299) • • In the Central Books, a head i y Accountants General^ith ^ i ^ e r column tor each of the provinces. In the ufcal accounts, a head for each Collector who renders a Treasury Account. Deposits at the Imperial Bank. Bemittances in transit : Local. Foreign. (300j Xu ic ig iA * _____________ _______— ia .t,.d "f ' ™ ' S r b , lh “ s.o r.l» y o< S t.t. ” d e b it and credit | o ’fig ^ ire s of D epartm ental ni„g and the closing balan ce o f each accoun t b _ J L ..„rrtin ir as th e closing balance th erefo re.
- 127. 116 No. 8] APPENDICES. APPENDIX s. [See Article 173.] L ist of N on-V otsii item s o£ E spsn d itura. I .—List of items in the Indian Budget not to he submitted to the vote of the Legislative Assembly.— [See section 67A (5) and {h) of the Govern ment of India Act.] (i) In terest and sinking fund charges on loans. Explanation.— The term ‘loans' should be held to include not on ly loans raised in the open m arket but also all m iscellaneous obligations of ■ G overnraeni on which interest is payable. (ii) E xp en d itu re o f which the am ount is prescribed by or under an y law. Explanation.— The am ount prescribed should be considered to mean ‘the am ount which at the tim e of expenditure is prescribed’. Prescription under an y law should be considered to include a ll cases in which an autho rity is eini>owered to fix the sum w hich shall be expended upon a parti- c u lp ob ject and th a t authority proceeds to declare the particular am ount 'w hich shall be so expended. (iii) S alaries and pensionspayable to, or to the dependants o f,— (а) persons appointed by or w ith the approval of H is M ajesty or by the S ecretary o f S tate in C o u n cil; (б) C hief Com m issioners and Judicial Com m issioners; (c) persons appointed before the first day of A p ril 1924, b y the G overnor-G eneral in C ouncil or by a local Governm ent, to services or posts classified by rules under this A c t as S u p e rior S ervices or Posts. Explanation.— l i a person appointed by the S ecretary o f S tate in Council or appointed before the 1st of A p ril 1924 b y the G overnor-G eneral in Council or b y a local G overnm ent to services or posts classified by rules under the G overnm ent of India A ct as Superior Services or P osts is subsequently appointed to a post the filling of which is in the hands of any authority in India, his salary or pension shall be treated as comintr under this clause. (iv) Sum s payable to an y person, who is or has been in the C iv il Service o f the Crow n in In d ia, under an y order of the Secre ta ry of S ta te in Council, or of a G overnor, m ade upon an appeal m ade to him in pursuance of rules m ade under this A ct. (v) E xpenditure classified by the order of the G overnor G eneral in Council as— (а) E cclesia stical; (б) P o litica l: (c) Defence.
- 128. 117 APPENDICES. [No. 8 •N ote l.- T h e qneation whether any particiUar appropriation of moneys is covered b y the above it.m s is one for the decision ot the Governor General. ■respect of his office. 1 1 .— List of items in tJie Provincial Budgets of Governors' Frovinmsnoi to be siihinitt&.l to the vote of the Legislative Council.— [See section i-D (d) and (I) of the Government of India A ct.] (i) Contributions payable by the local Government to the Governor General in Council. (ii) Interest and sinking fund charges on loans. (iii) Expenditure of which the ?mount is prescribed by or under any law [see explanation under item (ii) of L ist I.]. (iv) Salaries and pensions payable to, or to the dependants of,— (a) persons appointed by or with the approval of His M ajesty or by the Secretary of State in Council; (&) Judges of the H igh Court of the Province; (c) The Advocate General; (d) Persons appointed before the 1st day of April 1924, by the Governor-General in Council or by a local Government, to services or posts classified byrules under this A ct as Superior Services or Posts. f(v) Sums payable to any person who is or has been in the Civil Ser vice of the Crown in India under any order of the Secretary of State in Council, of the Governor-General in Council, or of a Governor, made upon an appeal made to him in pursuance of rules made under this Act. NOTE l.- T h e question whether any particular appropriation of moneys Is covered by the above items !b •one Jor the decision of the Governor. — The exnreseion “ wilarlcs and pensions *’ includes remuneration, allowances, grat^tlcs, any respect of his oflBce. •Tt has been decided by the Governor-General in CouncU that only the foUovring refund* sliould be .treated as L n -votab L ^ th^ ^ to section 67-A (3) (ii) of the Government oi InSla Act and that ex- .penditure on aU other refunds oi revenue U votabie Customs (Statutory refunds only ; vide Government of India, Finance Department, No. 67-F.. dated the 9th January 1924). Taiea on Income. Sn» (Customs dutv, duty on salt used in industrial concerns, duty collation of iix c s Act. and duty on »-astage occurring when salt is exported under rult from Bombay). Stamps. Tributes. Administration of Justice. ■Currency _ Allscellaneous (surplus revenue ol the Bangalore Assigned Tracis).
- 129. 118 No. 9] APPENDICES. APPENDIX 9* [See Article 175.] List oi Provincial Major and Minor Heads in Governors’ Provinces. N o t e .— T he m ajor-heads n ot shown In th is list are w h o lly central. I f a provincial G overnm ent Incurs expenditure on a cen tral Bubject, the paym ent m ade b y th a t G overnm ent should be classified as p rovin cial’ expenditure under th e m ajor head concerned. Sim ilarly paym ents b y th e Central G overnm ent on a provincial su bject In return for services rendered b y a local G overnm ent should be recorded as cen tral expenditure under th e m ajor head concerned. Kevenue Heads. M ajor H eads. Provincial item s. 1 Lim itations (ifa n y )a n d E xplanations. II— T axes on Incom e Incom e-tax . Three pies on each rupee of such p art of the assessed incom e of any year as is in excess of the assessed incom e of the year 1920-21. (For definition of “ the assessed income ” , see rule 15 of the D evo lution Rules.) V — Land R evenue . A ll minor heads. V I— E xcise . D itto. V II— Stam ps D itto % R eceipts arising from the w orking of the Security Printing Press are Cen tral. V m — Forest D itto. I X — Registration . D itto. IX -A — Scheduled Taxes . D itto. X I — State R ailw ays L ight and feeder railways constructed from P ro vincial fimds. X I I — Subsidised Com pa nies. A n y receipts pertaining 1 to light and feeder uailways subsidised by Provincial Govern ments.
- 130. APPENDICES. 119 [N o. 9 Revenne Heads— contd. M ajor Heads. Provincial items. Lim itations (if any) and Explanations. X n i — Irrigation, N avi gation, Em bankm ent i and Drainage works ! for which Capital , Accounts are kept. XI'?'— Irrigation, N avi gation, Em bank m ent and D rain age works for which no Capital . Accounts are kept. X V I— Interest X V II— ^Administration of Justice. X V m — Jails !ind Convict Settlements. X IX — Police . X X — Ports and Pilotage . X X I— ^Education . X X n -—Medical X X r tl— PubUc Health X X rV — Agriculture X X V — Industries . A ll minor heads. D itto. 1 (1) Interest on loans and advances b y Provin cial Governments. (2) Interest on Provincial Balances. (3) Interest on arrears of revenue. (4) Premiiim on loans . (o) Miscellaneous . A ll minor heads. D itto. Ditto. A ll minor heads under the group “ B — ^Minor Ports.” A ll minor heads . I Items relating to Provin- l cial subjects only. D itto Ditto D itto . A ll minor heads relating to indiistries controlled by Provincial Govern ments. j Except receipts pertaining I to Chiefs’ colleges and schools maintained by the Central Government for the benefit of pubUe servants or their child ren. E xcept receipts from marine hospitals. Except receipts in connec tion with port quarein- tine and pilgrimages be yond British India. A ny industries controlled by the Central Govern m ent are Central.
- 131. 1 2 0 No. 9] APPENDICES. Revenue Heads— co?!<c/. M ajor H eads. Provincial items. Lim itations (if any) and Explanations. X X V I — ^Miscellaneous D e partm ents. 'KKTK.— Deleted. X X X — Civil W orks X X X I — Bom bay D evelop m ent Scheme. X X X I I — Transfers from Fam ine Insurance Fund. X X X I I I — Receipts in aid of Superannuation. X X X IV — Stationery and Printing. A ll r linor heads except— (1) Em igration fees. (2) Fees for the registra tion of joint stock companies. (3) Item s relating to Central subjects classified under ‘ Miscellaneous (4) Exam inations A ll except receipts on ac- coim t of buildings b e longing to the D epart ments of the Central Govem m ent. A ll minor heads. (1) Contributions for pen sions and gratuities. (2) Miscellaneoiis. (3) Recoveries from other Governments on ac count of commuted value of pensions. All minor heads Indian Civdl Ser’ice, In dian (Imperial) Police Service, and Indian Forest Service E xam i nations only. IItem s relating to officers in the em ploy of the Central Governm ent ore Central. Value of supplies from Central stores to R a il w ays, Local Funds, and other independent bodies is credited as Central. Receipts from the sale of publications of the Cen tral Govem m ent are credited to the minor head “ Sale of Gazettes and other publications — Central
- 132. A P P E N ’DICES. 1 2 i [Nc. 9 Revenue Heads—cojitd. Major Heads. oXXV—Miscellaneous . Provincial items. All items except the fol- lowiag:— (1) Unclaimed deposits. (2) Unclaimed Bills of Exchange of more than three years’ standing. (3) Commission on pur chase, sale, etc., of Govenunent Securities and on Savings Banks in vestments. (4) Freight tax. (5) Percentages charge ableonEuropean stores, etc. (6) Receipts on account of lapsed wasilia pensions, etc. (7) Naturalisation, pass port and copy right fees. (S) Fees recovered for Goveriunent audit, exchiding the fees recovered from local funds the audit of wliich is Provincial under item 46 of Part II of Schedule I of Devolution Rules orfrom otherfmids tvhich are declared to be Provincial under item i5 1 ibid. (9) Items relating to Central subjects classified mider ‘ ^M iscellaneous ’ or any other minor head. (10) Gain by Exchanga on local transaet- Limitations (if any) and Explanations. (1) (a) Lapses on account of any deposit, other than a personal deposit, which has been made withGovernmentbefore the 1st April 1923 are a source of Provincial Re venue. (6) Lapses onaccoimt of depositswhicharema e with Government on v ,.' after 1st April 1923 are soiuces of Provincial revenueto the following extent:— (i) Lapses of Civil and Crim inr.l Court De posits, except Can tonment Magis trates' Deposits ; (ii) Lapses of such reve nue deposits as relate to provincial subjects. (2) Receipts arising from sale of publications of theCentral Government are credited to the minor head “ Sales ot Gazettes and other publications—Central ’.
- 133. 1 2 2 No. 9] APPENDICES Revenue Heads— concld. M ajor H eads. Provincial item s. Lim itations (if any) and Explanations. X X X I X A .— Miscellaneous adjustm ents between the Central and P r o v in c ia l G o v e r n - ments. Adjustm ents in respect of Provincial Governments. X L — E xtraordinary R e ceipts. A ll minor heads Item s relating to provin cial subjects only should be regarded as provin cial. X L U — B om bay D evelop m ent Scheme. A ll minor heads. Sales of Land. Sales of W ater. Sales of E lectricity. R ents from properties. Cotton Cess R evenue. Miscellaneous. 5.— Land E evenue . 6.— E xcise 7.— Stamp-3 . 8.— Forest 8A.— ^Forest Capital out lay charged to revenue 9.— Registration 9A.— Scheduled Taxes 10.— State R ailw aj's 11.— Subsidised Companies 12.— Miscellaneous R ailw ay Expenditure. 13.— Construction of Rail- vfays. 14.— Interest on works for which Capital Ac- counta aro kept. Expenditnxa Heads. A ll minor heads. D itto . D itto . D itto. D itto. ’ D itto. D itto. Interest on debt relating to xight and feeder rail w ays constiTicted from Provincial funds. E xpenditure relating to > light and feeder rail- ) w ays constructed from Provincial fimds. L ight and feeder railways constructed from P ro vincial funds. A ll minor heads. Expenditure connected w ith the Security Print" ing Press is Central.
- 134. APPENDICES. 123 [No. 9 Expenditure Heads— contd. M ajor H eads. Provin cial item s. 15.— O ther R evenu e E x penditure financed from ordinary R e v e nues. 1 5 (1).— O ther R evenue E xpenditu re finan ced from Fam ine Insurance G rants. 16.— Construction of Irri gation, N avigation, E m bankm ent and D rainage W orka. 19.— Interest on O rdinary D ebt. 20.-—In terest on other o b ligation's. 21.— A ppropriation fo r R eduction or A vo id ance of D ebt. 22.— General A dm inistra tion. 24.— Adm inistration of Jus- tice. 25.— Jails and Convict Settlem ents. 26.— ^Police . 27.— P orts and Pilotage . A ll m inor h ead s. D itto. 30.— Scientific D epart- Museums m ents. 1 D itto. A ll m inor heads in the “ Provincial Section . In terest on D epreciation R eserve Funds of Com m ercial u n dertak ings of Provincial G ovem m ents. In terest on M iscellaneous Accounts. Sinking fim ds for p ro vincial loans.— O ther appropriations (provin cial). A ll m inor heads. D itto. D itto. D itto. A ll m inor heads im der the group “ B — M inor Ports ” . lim ita tio n s (if any) and E xplan ations. Item s relating to Provin - cial Subjects. See also item 42, P art H , Schedule I of D evolu tion B uies. E xpen di ture against grants m ade b y a Pro^oncial Governm ent to the In dian Musevim w ill be Provincial, though the other expenditure on th at museum is Central.
- 135. 124 No. 9] APPENDICES. Expenditure Heads— coniri. M ajor H eads. Provincial items. Lim itations (if any) and- E xplanations. 30.— Scientific D epart m ents— contd. 31.— E ducation H ydro-Electric Sui-vey. D onations to Scientific Societies and Institutes. It«m s relating to Provin- cial subjects classified | T.mder any other m inor head. Loss b y E xch an ge. A ll minor heads The expenditure under this head w ill be Cen tra) or Provincial ac cording as the grant is m ade b y the Central or the Provincial G overn m ent. 32.— M edical . 33.— Public H ealth 34.— Agriculture 35.— Industries 35A.— Capital O utlay on Industrial D evel opm ent m et from revenue. D itto D itto . D itto . A ll minor heads relating to industries controlled b y Provincial Govern m ents. All minor heads E xcep t expenditure relat ing to Chiefs’ colleges and schools m aintained b y the Central G overn m ent for the benefit of public servants or their children. E xcep t charges relating to marine hospitals. E xcep t charges in connec tion w ith port quaran tine and pilgrim ages b e yond British India. E xcep t indtistriea controll ed b y the Central G ov ernment. 37.— Miscellaneous Depart- Inspector of Factories. iceut-s. Inspector of St€am-boilers. E lectrical Inspector. Exam inations Provincial Gazetteer and Statistical Memoirs. Provincial Statistics. E xcep t Indian Civil Ser vice and Indian (Im pe rial) Police Sei-nc6 E x aminations.
- 136. 1 2 5 ' APPENDICES, [N o . 9 Expenditure Heada— contd. M ajor H eads. Provincial item s. Lim itations (if any) and Explanations. 37.— Miscellaneous D epart m ents— contd. 40.— Deleted. 41.— Civil W orks . 1 Preservation and Transla tion of A ncient M anu scripts. Miscellaneous Loss or gain b y Exchange. E xcep t expenditure on buildings for the use of the D epartm ents of the Central Governm ent and on A ncient Monu- Item s pertaining to P ro vincial subjects. 41A .— Capital Expenditure on Ciyil W orks m et out of E xtraordinary Receipts. 4 IB .— Capital Expenditure on H ydro-Electric Schemes m et from revenue. 42.— Bom bay D evelop m ent Scheme. 43A .— Fam ine R elief 43B .— Transfers to Fam ine Insirrance Fund. 46.— Superannuation allow ances and pensions section 3 (1) of the A n cient M onuments Pre servation A ct, 1904. A ll m inor heads. D itto . D itto. D itto . I (1) Superannuation and 1 W holly Provincial in the ' - - I I _______ _ ,^<.00 nf uensjons retired allowances. (2 ) Equated paym ents of ' Com m uted value of pen sions chargeable to Capital. (3) Compassionate allow ances. (4) Gratuities. (5) Pensions for distin guished and m eritori ous services. (fi) Donations to Service Funds. (7) Donations to Provi- | dont Fim ds. ' ■ (8 ) Covenanted Civil Ser- i vice Pensions. (9) Loss or gain by E x- ' change. case of pensions sanctioned before 1st April 1921. A s regards pensions sanctioned on or after that date, only ^ pensions chargeable to ' Provincial Govern ments as determ ined b y separate rules. f "Items pertaining to pro- I vincial subjects. U
- 137. 126 No. 9J APPENDICES. Kxpenditure Heads— cow/cf. M ajor H eads. P rovincial item s. L im itations (if any) and E xplanations. 46A.— Com m utation of pensions financed from ordinary reve nue. 46.— Stationery and P rin t ing. 47.— Miscellaneous . AH m inor heads. A ll m inor heads except . the fo llo w in g:— (i) Stationerj'' supplied to Central D e partm ents from Provincial S ta tionery Stores. (ii) Printing -work for Central D epart m ents. (tii) Dedvct V alue of Stationery sup plied to the A n n y DeijartmMit. A ll m inor heads except— (1) Annual stipends to holders of literaryj titles. (2) Cost of books and periodicals. (3) Allow ances to Civil servants out of em ploy. (4) Miscellaneous and unforeseen charg es. (5) Miscellaneous Com pensations. (6) Miscellaneous charg es for treatm ent of patients a t the Pasteur Institutes. (7) Irrecoverable tem porary loans and advances w ritten oft. (8) Loss b y exchange on local transactions. (9) D onations for char itable purposes. (10) Contributions. (2) is Central if purchas ed b y an officer of the Central Governm ent and the cost is debifc- ablo to th at G ovem - i m ent. (3), (4) and (5) are Central when sanc tioned b y the Centra i Governm ent. (6) is Central when the cost is incurred b y the Central Governm ent or a M inor Local G overn m ent. (7) is Central in respect of advances m ade from Central Revenues, but when the am ount w rit ten off is in respect of an advance grant«d b y a local Governm ent for purposes of provincial adm inistration under J the powers reserved to
- 138. APPENDICES. 127 [No. S ' Expenditure Heads— contd. Major Heads. Provincial item s. Limitations (if any) cmd Explanations. 61.— Contributions to the Central Governm ent b y the Provincial | Governm ents. 61A .— M iscellaneous ad justm ents between tlie Central and Provincial G overn m ents. 52.— E xtraordinary Charg- A ll m inor heads. Adjustments in respect of i Provincial Govern- ■ ments. A ll m inor heads. D itto . 62A .— Capital outlay on Forests. I C6.— Construction of Irri- A ll m inor heads, gation, N avigation, E m bankm ent and D rainage W orks. 50A .— Capital outlay on i D itto , im provem ent of Public H ealth . 56B .— Capital outlay on D itto. Agricultural Im provem ents. 66C.— Capital outlay on D itto. Industi'ial D eve lopm ent. 68.— Capital outlay on D itto . H y d r o - E lectric Schemes. them in the second sen tence of A rticle 154 of th e C ivil Accoim t Code, V olum e I, it shall ordi narily be charged to this head under ‘ P ro vin cial.’ The decision in each case should, how ever, be arrived a t on its m erits. (9) & (10) are central when sanc tioned b y the Central Governm ent.
- 139. 1 2 8 No. 9] APPENDICES. Expenditura Heads— concld. M ajor H eads. Provincial items. , Lim itations (if any) and Explanationa. 59— B om bay D evelop- , A ll m inor heads. m ent Scheme. 60.— C ivil W orks not charged to revenue. 60A.— O ther Provincial works n ot chargcd to revenue. 60B.— Paym ents of Com m uted value of pen sions. Sinking Fund Account. Advances from Provincial Loans Fund. Depreciation R eserve Funds— Commercial con cerns. D epreciation Fim ds— Governm ent Presses. Sinking funds for loans granted to local bodies, etc. Perm anent D ebt F loating D eb t Fam ine Insurance Funds. D itto . D itto . D itto . Debt Heads. Loans raised b y Provin cial Governments. D itto . Appropriation for Reduc- Sinking Funds for Pro tlOn O P A T /n irlo rirtck __i vincial loans. Other Appropriations (Provin cial). tion or Avoidance of D ebt. •sinking Fim d Investm ent Account. Sinking Fund for loans | granted to local bodies, | etc. Suspense Accounts . . r Item s relating to Pro- Government Account . ) ■''incial Governments. Loans and advances by the , Provincial Govern- nients.
- 140. 129 APPENDICES. [No, 10 A P P E N D I X 1 0 . [See Article 363.] . Instructionsissuedby the Auiitor G eneral under Fundam ental Eule 74. I.— P eoceduee eelating to L ea- ^ t :. » Certificate of Admissibility. 1 . Leave should be Scanctioned to a gazetted Government servant only Government after its adm issibility has been certified by the A u d it Officer who has been servanta. auditing his pay. 2Tote.— The leave accounts of the Archdeacon of Calcutta and th<? Presidencjr Senior Chaplain, Chnrch ScotlaDd, Bengal, are maintained by the Accountant General, Central Revenues. The leave uccounts o| other Chaplains both of the Church of England and of the Church of Scotland, including those attached regiments, are maintained by the Accountant General of the Province in which they ser-e. In the ease Chaplains therefore the certificate of admissibility of leave required by the above rule will be issued by the Accountant General who maintains the leave accounts. 2. Before leave is sanctioned to a non-gazetted Government servant, the Goveram e^ authority sanctioning the leave should either consult the leave account se r v a n ts, prescribed in Fundamental Rule 76, and satisfy himself that the leave is adm issible, or obtain a certificate to th at efiect from the ofScer entrusted 'tt'ith the attestation of the entries in the leave account. 3. When a Military Officer becomes subject to the Civil Leave Rules, the Audit Officer in chaige of his record of pension service will, on appli cation and on being furnished with the date of commencement of active Service in Civil employ, furnish to the Audit Officer to whose audit he becomes subject, a memorandum showing the furlough earned, the differ ent kinds of leave taken (distinguishing those which should be deducted from the maximum fu)'lough admissible) and the balance of furlough due 'Jnder Military Rules. 4. (a) Applications for leave from Military Officers in Civil miploy, whe ther they are subject to the Military Leave Rules or the Civil Leave Ilules, should be sent through the Civil Audit Officer who audits the pay pf the officer going on leave. The Civil Audit Officer will, if he considers It necessary, consult the Controller of Military Accounts in charge of the officer’s record of pension service before certifj’ing to the leave and speci fying the leave-saJary, No leave should be sanctioned to such an officer before a report is received from the Civil Audit Officer. (b) In the ease of a Military Officer subject to the Military Leave Rules, the Civil Audit Officer should obtain from the Controller of Military Accounts who has charge of the officer’s record of pension service a certi ficate stating the amount of leave to which the officer is entitled, and the '’ate of leave pay and allowances admissible during the said period of ^eave, before issuing a leave salary certificate, or a warrant, or a cprti- ficats, of leave granted to an officer proceeding on leave out of India w ho jloes not intend to draw his leave salary at the Home Treasury or in a Colony. 5. In the case of a Government servant on foreign service, leave can- a o v p rn m c n t '’ot be sanctioned until the Audit Officer of the Government (central or i'l’ovincial), under which he was permanently employed at the time of
- 141. 130 No. 10] ArPENDICES. his transfer to foreign service, has certified the am ount of leave and the leave-salary adm issible. Note l.—For the purpose of this rule, the Accoimtant General of the Province in which the contribu tions towards leave-salary and pension of a Government servant on foreign service are recovered will act as the Audit Officer of the Central Government. Kote 2.—In the case of Military Offlcers in temporary civil employ, the Controller of Military Accounts who receives the foreign service contributions of the ofBcers concerned is rcsponsiblo for certifying to the amount of leave and leave salary admissible, the necessary information in the case of military officers sub ject to the civil leave rules being obtained from the civil audit officer concerned. Similarly, In the case of i ------- i-.-------- ------ ----, ----------phs), the certificate butions to account. Government servants in commercial departments (f.i?., Bailways and Posts and Telegraphs), the certificate will be given by the departmental accounts officer who is resposible for bringing the contributio Payment of Leave-Salary in India. 6. The leave-salary of a non-gazetted Governm ent servant on e rv a n te . India or on leave out of India cannot be drawn in India, except under the signatur<! of the head of his ofBce; and the latter is responsible for any overcharge. V. N o gazetted Governm ent servant can begin to draw his leave-salary at any office of paym ent in India without producing a leave-salary certi ficate from the A u d it Officer who audited his pay before he proceeded on leave. 8. The certificate should be in F . R. Form No. 2; and if d u rin g leave the gazetted Governm ent servant desires to change the office a t which he receives paym ent of his leave-salary, he m ust obtain a new certificate from the A ud it Officer within whose jurisdiction his leave-salary w as last paid. 8.-A. A gazetted Governmenc servant desirous of discontinuing his sub scription to the G eneral Provident Fund during leave or of subscribing to the Fund at the usual rates during leave on average pay and a t h alf rates during other leave, should intim ate his wishes in the m atter to his audit officer before proceeding on leave. 9. I f a gazetted Governm ent servant signs his bill him self I:e must either appear in person a t the place of paym ent or furnish a life certi ficate signed b y a responsible officer of Governm ent or some other well- known and trustw orthy person. If he draws his leave-salary through an authorised agent, the agent, whether he has or has not a power-of- attorney, m ust either furnish a life certificate as aforesaid, or execute a bond to refund overpaym ents. _ A life certificate m ay be given periodically, a bond bein'/ given to cover interm ediate paym ents not stipported by life certificates. 10. The provisions of paragraphs 7 to 9 above apply also to gazetted Governm ent servants who spend their leave out of India but reside in A sia, and who have to draw their leave-salary in rupees in India im der Fundam ental Rule 91. Note.—A certiflcate of residence should be obtained from Government servants who draw their leave salary at the rupee rate. 11. In the case of the R ailw ay and Telegraph D epartm ents and the M ilita ry E ngineer Services the above rules w ill be gen erally applicable sub- utary ject to any modificatinns which m ay be made by the Accoiintant General concerned in accordance with special rules of his Departm ent. letumtodnty returning to duty a Governm ent servant who has drawn his leave-salary in India should obtain a last-pay certificate from the A udit Officer, within whose jurisdiction his leave-salary was last paid, and deliver it to the A ud it Officer who audits his pay. W ithout such a certi ficate he cannot obtain paym ent of any arrears of leave-salary or pay due to him.
- 142. appendices. 131 [No. 10 Leave out of India. jjeave out r ~ , n. A copy of the ‘ “ “ " l ernment servants proceeding on 1 ® leave out of India by the to each Government servant proc o erant of leave is gazetted Audit Officer 'w ho audits his pay, as soon as the grant ot le b or otherwise notified to him. of India and L o a v e -B o ta r y • .^^-^"^d?aw” av/"^a?; S l ” fea°ve sholVL given a leave S y ^ efrtm clrb y -ho audited his pay before he pr<> ceeded Form No. 2, if he intends to draw his leave-salary at (2") in^the ^ape of'^T^leaVe-salary warrant in Form No. 1 under the s'^^plemenary Rules, if he" is proceeding to a Colony and m- tends to draw his leave-salary theie. (b) If during any period of leave on average pay a be issued in respect of that period under the provisions of paragraph above. . 15. T ien a Government servant p^ceeds out of .° ° j n ® g than extraordinary leave, the Audit Officer who soon as the leave is gazetted or otherwise notified, send him a letter m P B Form I S T o . 4 with enclosures in F. R. Form No. 5 requiring hun to call at his office or give the necessary information. VOTE— If a Governraont servant sent home to Europe as a lunatic is t5 e r t f f l S flhoiSd be DTGpared. if necessary, by the Audit Officer who audits h s pay on the data aallaDie ■ tohim, and forwarded to the High Commissioner for India at tbe earliest possible dat«. 16 If the Government servant calls at the Audit office he w ill be paid up to the date of his relief and w iU be given a leave-salary certificate in the appropriate form as prescribed in paragraph 14 above. _ In ^ Government servants proceeding to a Colony, the Colonial . warrant (Form No. I under the Supplementary Rules) will be wsued m trinl’cat.e The original, bearing the Government servant s signature, w U l be forwarded by the Audft Officer to the Colonial authority concerned, the duplicate to the High Commissioner for India and the triplicate w ill made ever to the Government servant concerned. jfO T B .— Ifth eG o v e r n m e n tse r v a n tta k e sa c e r tific a teu n d e rc la u s e (M n o tb ep a idu ptoth ed a teo fr e lie f,b u tw illb ea llo w e dtod r a w h isp a va n dn llm r a n M S th eb r o k e n Of the month at the commenceraent of the next month alon^r with the leave-salary for the rest nr tn 17 If the Government servant is unable to call at the Audit the Audit Officer will cause the leave-salary certificate to be sent to tne Eddress specified by the Government servant and the pay and .allow ances to he paid through the O fficcr from w hom the Government servant draws liis pay and allowances. jroTE.— The orders in the Note under paragraph 10 apply also in the elrcumstanees speolBed In this SaraRrnph. 1?. T ien a Government servant proceeds on extraordinary Ieavp _ out of India, or on leave on average pay or half averag>? pay out of Irdia during w hich he does not propose to draw leave-salary, or w hen ernment servant is given a Colonial leave-salary warrant, he shoim ! be r.;_________i : n __i__________ T vT --. T T 4-Tio R im n lp m p n t.a fv K u lP S. f 2
- 143. 1 3 2 No. 10] APPENDICES. Amended Certificate. Americji or the West Indies* and applies for extension of leave, or for permission to return to duty or for a last-pay certificate before returning to duty. 19. Deleted. 20 pth every leave-salary certificate, Colonial leave-salary warrant or certificate of leave, given to Government servants to whom the leave rules m .Sections I to V of Chapter X of the Fundamental Rules are not appli- 7 ^ be given on which the Government wl ,Vh tJ . the first port at which the vfssel touches, the day of his departure from India. r p r f k n t t °i Officer has delivered a leave-salary certificate, sen^rft^whn C!oo°ial leave-salary warrant to a Government s ^ t to spend his lea.;e out of India, or has caused it to be sent to the address specified by him, he must forward a copy of the leave- salary certificate or certificate of leave, or the duplicate copy of the Colo nial leave-salary warrant to the High Commissioner for India. 22. Deleted. 2:i. J£ it becomes necessary to amend a leave-salary certificate in F E worded so "n, r should take the form of a short corrigendum tfons have been particular item or items in which altera- ! + 1, V ® corrigendum should be forwarded by the India i - e r v ^l^e High Commissioner for l.ca.e, AoSJ b T '^ l e d '- I S ’e S Tndf; servant absent on leave out of is eYtpid?! m Europe North Africa, America, or the West Indies N0T E _ -t1 W 8 n.lo appIioB to M ilitary Officers subject to the Solitary Leave Eulos. Indl^i servant who draws his leave-salary in muted Fundamental Rule 91 is extended or com- lenVO Officer who audited his pay at the time he proceeded on with comm’u n 'ioJ n rT ^ A, extension or commutation, forth- leave-salarv ic drawn K n i whose jurisdiction his c e n J n S e !vitt communicate any other circumstan- Audit Officer wfin ^ ® required to be known to the passes the Governmont servant’s leave-salary. CoioniaMeve-'^ „p „jj the b^ack"^of'^Oo^nni^^l^ 1 *1 ^ endorsements of paj'ments remains ^ ^ who hsid^The^'^origi^'r^ warrant T h p 'd T e“ fsS,ed‘'’’b7 * e A u ™ O f f i c i J i f , r £ . 7 ? d ! ”S : - i s ! Extension or commutation of leave. RHtjra to doty.
- 144. APPENDICES. 133 [N o . 10 28. Changes in the above rules, except those which wlate to Colonial leavp «5alarv •warrants may be iT cade by the Accountant General, Haii.vajs, A ccou n ts or the MHitlrj A c^ in accordance with the special rules Bepartmeuts of his own department. Special Rules relating to M ilitary Officers. 29. As Boon as the grant of furlough or leave to a Civil employ has appeared in orders, the Audit Officer in charge ot the Military Officer’s record of pension service must, in the to Europe, North Africa, America or the West Indies, forward to the H gh Commissioner for India a statement of the officer’s service in such ^ ^ the Military authorities may prescribe. This statement is not reqmrett in the case of officers proceeding on furlough under the Stafi or tirittsn Leave Rules. 30 When furlough or leave or an extension of furlough or leave is granted to a Military Officer in Civil employ, whether subject to the Civil or the Military Leave Rules, the Civil Audit Officer should intimate to the Audit Officer in charge of the Officer’s record of pension service the date of the beginning and end of the furlough or leave, the dates ot embarka tion and debarkation in the case of furlough out of India, as well as those of being struck-ofE or of resuming duty. .■ ? 1. Cancelled. . • 52. On the return of an officer from furlough or leave, it will be the duty of tho Audit Officer in charge of_ his record of pension service tci Satisfy himseH that he has returned within his leave; and, if not, to report the case to the authority which sanctioned the leave. ; Leave Account. 33. The leave account prescribed in Fundamental Rule ,76 should be kept in F. R. Forms No. 9 and No. 9-A. in respect of Government servants Under the Special Leave Rules and Ordinary Leave Rules respectively. The office in which the account should be kept for any Government ser vant and the person by whom the entries should be attested will be such as are prescribed by the local Governinent. Note.— A leave account in the subjoined form has been prescribed for inferior bci- vants in the Railway Department who do not take leave exceeding one-eleventh of duti. Leave Account Form 1 i ^ 3 4 : 5 1 Duty 1 Leave equiva lent to 1-11th Balance of leave equiva* ient to 1-11 til of duty (columns 3 "—4). 'Svora To Year. Month. earned at 2 -llth o f duty. of duty (i.e., t 1 half of the 1period shown , in column 2). , i 1 1 1 1 1 I N ote.— Caro should be taken to see that leave taken does not e.TCeed the period ehcwn in coluu n 3 tbc balancc showTi in column 5.
- 145. 1 3 4 No. 10] APPENDICES. II.—S e r v i c e B o o k s . 34. A service book in P. R. Form No. 10 should be maintained for ever^^ non gazetted Government servant holding a substantive post on a permanent establishment with the exception of those the particulars of whose se rvi^ are recorded in a history of services or in a service register mam tamed by the A udit Officer, or for whom special forms of record are prescribed by the local Government. In this book every step in the Gov ernment servant s official life should be recorded and each entry should Covermnenfc ' superior officer as m ay be prescribed by the local n flw ^ Governmrat servant is transferred to foreign service, the Audit P a r a g r a p h 5 above will, on receipt of the service ^ the head of the office or department concerned, note in it, under fn order sanetiomng the transfer, the effect of the transfer cul'irf uhiph admissible during foreign service and any other parti- ? I, if consider to be necessary, and return the same to the ® Government servant’s re-transfer F. R. FORM No. 1. Deleted. F. R. FORM No. 2. [See paragraphs 8, 14 and 23 of Instructions.] -Form s supplied in bound books with counterfoils bear the number 2—^A.) Leave-salary Certificate. No. Leave-salary certificate of of the procseding on to 1. Government tinder which em- 1. ployed. 2. Substantive post ^ 2. S. OflJciating post (if any) . . 3.
- 146. A PPEN D IC ES. 1 3 5 [No. 10 4. Statement of presentleave 4. Hatnre of leave (speci fying periods on average pay, nail average pay and quarter average pay Boparately). Y . M .D . From To M onthly rate of leave- salary (and allowances, if any) subject to the deductions noted on the reverse. Article and danse of the Fundamental Eules or other Kegulations. 5. Place of pa3?m ent . G . Date from which first payment is to be made. 7. Amount (if any) paid in ad vance. ♦S. Government and head of account to which the pay ment is debitable. 9. Date of leaving India 10. Date on which the Government servant will, during the cur rency of leave, complete the term of service or attain the age after which, he is requir ed by any rule to retire from the service, as for instance, 6.'> years of age. t i l . Period for and terms on which leave may be extended, or commuted otherwise than on extraordinary leave. (Further particulars required in the case of Military Officers in Civil employ.) 12. Date of commencement oi pen sion service. 13. Date of entry under Civil Leave Rules. 14. Amount of leave at credit at commencement of present leave. 15. Date of being struck off duty . 10. 11. granted , , on medical certificate may be extended ^thont medical certificate on same leave-salarj- by 12. 13. i Earned in respect of service under Military Rules. Earnedin respct of service while under Civil Rules. 15. » The following particulars should bo noted In this line ;— g ! if the latter, the name of the Provincial (3) whSliertiio™ xpcndIture pertains to a " Eeserred " o r a “ Transferred ” subject; the h^^ad of account dobitablc (luring the period of leave orlginnHy granted, fucii %nrint!ons .-liouitJ also ^ the^eave granted is less than 22 months, calculations up to 2S months* «beence only Ije given lu the first Instance, and as soon as the leavcls extended so as to bring ^lutyto 22 months or more, an amendment to the original leave-palnri cortiflcate should I issutd at once.
- 147. 1 3 6 N'O. 1 0 ] APPENDICES. 16. Deductions to be made. Rates. Indian Service Family For £ . per mensem from Pensions or Indian Military „ sons £ Widows’ and Orphans'Fund ^ Subscription. ” daughters £ ______ „ Total £ . ,, „ ,, A balance of donation £ and interest £ * is recoverable at £ a month from Gensral Provident Fund ladian Civil Service Provident Fund deduction (if any) F lace {Signature) Date here* aubaoribsrs to In-lian C ivil Service F am ily Pensions, interest accrued in In d ia to be given A bbreviations. p- - .................................................................... ilPdicai Certiflcate. fi- Vr A ......................................................................E xch an se Conipensation A llow ance. V D ..................................................................................Y ears, M onths, D ays. A rt. .......................................................................A rticle. A'OTES. aii l ^ certificate from leave oxanted w ith o u t m edical certificate, o f 1 m S c e r t l i c a t t ofo^n S e a l B ^ u n d r m e n 'o S H h e ’ S <=onsec,uenco of the production < fracU M ?hH n’ff‘nm^K»i“ '^ of Chaplains, leave-s.iiary should be stated in whole rupees on iv am on th tinnn v o !r . o T 1 . " the n ext higher rupee taicen where th e fraction exceeds one-lialf) and-not i» V 2 7 ' i l ’ !" entering *• the rate of leave-salary ” it should be stated , in the flr S 'laoe wHhoii* leat^ sa L rv fs''sn^hTh“ t" m axim um or m inim um applies or if tlio „ ^ ‘ ^ future change in the current rate of exchan ge m av render niivinD im or niinim ura applicable, the words should be added “ subject to a m axim um (or m ininnnn) of, e tc.”" "'■ ‘' ' “ • '‘ '■ y rate of conversion w ill be th e rate of excliange for telceraph io transfers from n p i - ° V f 1 ou w hich each m on tl'ly paym ent is m ade, su bject to a m inim um rate of is- nn I of draivn on accoun t of th e first four m onths of leave on average p .i.'' Fn!u?nn,0T,? i tj I Ln^ m Other cases. The m axim um rates of iea%’e-salary are those ijrescrlbed io F uudam ental K uie 89 and the im m mum rates those prescribed in Fundam ental R ule 90. b y tlJeTiIL™ ''‘'’ ‘ G overnm ent servan t is entitled to th e full am ount of leave perm itted b7 n^’m io n ’ d ? ' F un d am en tal or other B o les under w hich th e advan ce is m ade sliouU ia«tilm om s*K h ou 1d%e°effec?edsL;Yd -ontl.l?
- 148. 1 3 7 APPEN’D IC ES. [No. 1(> F. E. FOEM No. 3. Deleted. F. E. FOEM No. 4. [See paragraphs 15 to 17 of Instructions,] Audit Officer’s letter to the Gov'ernment servant proceeding on leave out of India. To S lE , With reference to the order noted in the margin, granting you leave H ero enter num ber nnci 0ut of India, I have the honour to say that it is thc^authOTu” ^ra’nting the necessary for you to obtain from me a leave-salary s a i t ’te In w-hich*the leave is certificate to enable you to draw your leave-salaiy. Ootified. 2. To enable me to prepare your leave-salary certificate, it is necessary that you send me the information asked for in the enclosed F. E. form No. 5 and also your formal certificate of giving over charge or your o,ftce, date and hour, at your earliest convenience. 3 If you are in, or intended to pass through (Audit O fFicnr s station)^ your certificate will be prepared, and your pay and allowances paid up to the date before your leave commences except in the case referred to in Paragraph 4 below, on your calling personally at my office, and present ing a last-ppv certificate from the officer from whom you last drew your Pay and allowances. Otherwise, I shall cause the leave-salary certificate 'o be sent to the address specified by you, and the pay and allowances to be paid through the officer from whom you draw your pay and allowances. 4 Leave-salary due for the first four months of leave on average pay taken by itself or in combination with other leave may be drawn either in India or out of India. If you desire to draw it in India, a separate '<.ave salary certificate for this portion of the leave will be issued, but Jou will be allowed to draw the pay and allowances for the broken penod Of the month up to the date of relief only at the commencement of the next month along with the leave-salary for the rest of the month. 5 If you wish to draw your leave-salary in India under the provision 'if paragraph 4 above, you should either grant your Agents a power-of- Sttorney' or leave your bills ready signed in their custody for present,n- <:ion as they fall due, A guarantee bond undertaking to refund ovcr- f'ftyments should be furnished by your Agents unless they have executed a general bond of indemnify. _ (p„raararl'S 4 and 5 do not aprl.v to non-gazefted Government sen-nnfs wjio hnje tn ,lrnr 'hpir Ieare-4 larr throngh the Head of the offlcc and Ishould be omitted from tl:e tetters ofldn-sscd to
- 149. 1 3 8 No. 10] APPENDIOBS. 6. I send herewith a copy of a Memo, of Information for the guidance of Government servants proceeding on leave out of India and a blank ' Form (F. R. Form No. Y) of the date of leaving India to be signed and sent to me from the first port at which your vessel touches. 7. If you wish to draw your leave salaty in a Colony, please send me three specimens of your signature. Accountant General. F. R. FORM No. 5. [See paragraph 15 of Instructions.] Information required by the Audit Officer before the leave-salary certificate can be drawn up. (This form should be returned duly filled up to the Audit Officer one clear week before the date of making over charge.) 1. On what date do you intend to 1. make over charge of your ofiB ce ? 2. Before or after noon’? . . . 2. 3. At what port do you intend to 3. embark ? 4. By what ship will you sail, and on 4. what date ? 5. In what country ' do you wish to 5. draw your leave-salary during leave on average pay for a period not exceeding four months, if any, at the com mencement of your leave ? 6. What is5your address in England 6- or in India or elsewhere to which your leave-salary certifi cate, to enable you to draw your leave-salary, may be sent, m case it is not handed over to you before you go on leave ? 7. What advance, if any, do you 7. require now ? 8. Do you intend to pay your------ CivU Fund subscriptions in 8. England or in India f 9. Do you wish to subscribe to the 9. General Provident Fimd ? If so, for what period of your leave and at what rate per cent, on your leave-salary 1 Nos. 8 and 4 are for Governm ent servants to whom th s leave rules In Seotlons I to T of Chapter ^ o l the Fundam ental Rules are not applicable.
- 150. 1 3 9 a p p e n d ic e s . [ N o . 10 ofthfi periodotleaveon average pay if anv At t.h^ a Droken period of a month m ay be drawn any timo after the expiration of the leave. uiiowances No. 713for Military Offlcors subject to ttie Military Leave Buies and for Ciiapiains only.’ No. 8 is for members of tiie Indian Civil Service only. to '^hom liote 9to F. E. Form 2or Note 4 the iX rS S io n ? e q 5 lre d S tt a t n S ^ f “ “ be inserted to obtain a '^ t,^ M ii]? i™ Y fflS .w n S f‘ !2“ ,°LP"7i'?SelM veearnedinaCiv^^ should be talcen at h 3 c S M h?Hke9 w L n V ’F Jf"*™ takes agaiMt the civil leave or military leave j^uiscrem t as be iikes should be added in manus- a t4 er should i!^ noted on K a v & y c e S c a t l I>ated at (Signature) 19 • .' (Designation) To the Accountant General F . R . F O R M N o . 6. Deleted. F. E. FORM No. 7. [See paragraph 20 of Instructions.] Report of actual sailing. 5’rom To • S ir, The Accountant General, I have the honour to report that I sailed from India by the steamer - Class which left on day I have, etc., (Signed) Noted and forwarded to the Secretary to the Government of Department. 6 19 . Accountant General.
- 151. 1 4 0 No. 10] A P P E N D IC E S . r . R. FORM No. 8. Deleted.
- 152. F . B . F O R M No. 9. [S eeparagraph33 o£Instructions.] Leave account of Duty. Leave earned. From T o.Y . M. D. Leave at credit 2 + 7 LEAVE TAKEN. On average pay. O n h a l f OB QtJABTEB AVERA.GB PAY. Period converted to leave on average pay. (6) Y. M. I D. Y .M . D. From iTo; Y. M. D. From ro Y. M. D. 1 I Y. M. D. Total 4 + 5 (h) Y. M. D. Balance (3— 6). Y. D. Signatiira ot attest- inK olficer. I nstructions. (1) The account 1 b to be maiutained in tprme of leave on average pay. (2) In the case of Government Bcr^’ants already In Government service, the first entrieii, i.e., the entries that will bo made on 1st January 1922, or from the date on which tlie Government servant coBcemed ciccts to come under the I^ndamental llules, will be in columns 3, 4 and 5, the entries to bo made in accord ance with I’lmdnmentai Rules 77 and 78. (8) When a Government servant applies for leave, cohimns 1 to 3 are to be filled up for arrlvmg at the leave at his credit. The period ot ie.ivo shown in column 3 ,>ihmild tie arrived at by adding the new entry in column 2 to the last previous entry in column 7. (4-) When a Government servant returns from leave, columns 4, 5, 6 and 7 will be filled up. The portion of the leave on iialf or quarter average pay (toRether with the. leave on subsistence grant under the Note to Rule 88) will be entered in coitmin 5 (d), and tliis period divided by 2 la tiie entry to bo made in column 6(6). (5) The maximiiin prescribed in Fundamental Rule 81 (a) will be applied to the totals of the periods in column 6, while the maximum in Fundamental Rule 81 (i) phoiild be applied to the totals of the periods in column 4. (0) If a Cjovcrbuicnt o^'rvant passes from under the ordinary to the Bpecial leave niles a new leave account must be opened. (7) Vhcn a Gov enmicnt ser’ant is traneferred for Per*iee under another Government a separate accotmt should be opened in this form for showinc the Jeave earned under that Government and the leave the cost of which is debited to that Government. This account will be in addition to the main leave account, which must be a complete record of all leave earned and taken under these rules tliroughoiit his se^,vice. > 1 2 o cn !z! o M M O M
- 153. 1 4 2 N o . 1 0 ] a p p e n d i c e s . f o r m (Ordinary Leave Account of Date of c o m it ie n e e m e n t of service
- 154. A PPEN D ICES. 1 4 3 [No. 10 S. 113-A. Leave Rules). Date of attaining the age of years Date of coming under C i>il Leave Rules taken. pay. On half or quarter average pay. “ | o S “ S :S = Ctt | £ | - 5 -§ •Sc5 11 a Q 12 From To 13 y.im. S g > S "S Is -s < Balance. (On return fromleave.) li .m . d. 3 a 1 15 ,r .2 aJ I (S'-' e or -1 p l l “I I - i^ li § 5 ] IG y.'m. d. n .id o ^ § S O T 3 43 « C 5 c j 2 ft) g O T H H • I fl b - 3 .T ; o § « 6 17 Ebmarks. I o 18 y. m . 19
- 155. No. 10] APPENDtCES. w In stru ction fo r filling up F orm N o, S. IIS-A. 1. The Account is to be maintained in terms of leave on average pay. I'cr tiiis purpose, actual periods of leave taken on half or quarter average pay as entered in column 10 should be divided by 2 and posted in column ]4. 2. In the case of officers who were subject to the C ivil Service R egula tions leave rules before they elected the Fundam ental Rules, the account should commence with an opening entry in columns 4, 5, 6, 7, 8, 11, 13, 14, 15, 16, 17 and 18. The words “ Due on (date of coming under the F unda mental R ules)” should be w ritten across columns 1, 2 and 3 and against these words credit under R ule 77 (6) (ii) (1) should be given in column 4 and column 6 and that under Rule 77 (b) (ii) (2) and R ule 77 (e) in column & and column 7, while debit for commuted furlough taken under the old iREve rules should be given in column 11 and that under R ule 78, ISTote (2) (i) (a ), in column 13, one h a lf of the latter being entered in column 14. The sum total of the entries in columns 6 and 7 and in columns 11 and 14 should be entered in columns 8 and 15 respectively. The difference between the entries in columns 8 and 15 should be entered in column 18 and the entry in column 4 or 6 should be repeated in column 16, while the entry in column 5 or 7 m inus the sum total of the entries in columns 11 end 14 should be shown in column 17. 3. When a Government servant applies for leave, columns 1 to 8 should' be filled up. C olum ns'l, 2 and 3 should show the Government served under and the period of duty up to the date preceding that on whiclx the i j o v - ernmi'nt servant intends to go on leave, and columns 4 and 5 should each show Tith of this period, (but see Note 2 bslow), the sum total of the two entries representing the period of leave (i.e., T^tha of duty) earned under Rule 77 (b) (ii) (3). To the new entry in column 4 should be added the last entry in column 16 and the resultant figure should be posted in column 6 ; sim ilarly to the new entry in column 5 should be added the last entry in column 17 and the resultant figure should be posted in column 7. The total of the entries in columns 6 and 7 w ill be shown in Column 8. N o te 1.— I f diirlniz the period'of citity prior to a ’Governm ent servan t’s golns on leave he has served untler tw o or more Oovernm ents. the period of d u ty and the leave earned under each Governm ent should be shown in separate lines in colum ns 1 to 5 and the sum to tal of the now entries in roium n 4 and the last en try in colum n 16 siiouid be posted in colum n 0 and of those in colum n .'i and th e last en try in colum n 17 in colum n 7. th e to ta l of th e entries in colum ns 6 and 7 being shown in colum n 8. XOTE 2.— The sum to tal of th e entries in cohim n 5, inclusive of th e opening en try m entioned in in struction No. 2. should not exceed 2J years [Rule S I (o) (ii)], and no en try should be m ade in th is colum n when th is lim it o f 2 i years is reached. When columns 1 to 8 have been posted, column 8 w ill show the maxim um amount", of leave which m ay be granted in term s o f leave on average p ay [but see Rule 81 to a Government servant on the date on which he intend? to go on leave. The maxim um amount of leave on average pay v/hich m ay be granted on that date w ith medical certificate or out of In dia and Ceylon w ill be the sum total of the last entry in column 6, find the unspent balance of “ one year” lim ited to 8 months at a time, provided this sum total is covered by the period entered in cohimn 8 ; in the case of leave in In dia or Ceylon without medical certificate, the maximum ^vill I)e the last entry in column 6, lim ited to 4 months at a time. The lim its of 8 and 4 months m ay be exceeded as provided in the note to Funda- nienta’i Rule 81 (6).
- 156. 1 4 5 A PPEN D IC ES. [No. 1C 4. When a Government servant returns from leave, columns 9 to 18 should be filled up. The period of leave taken on average pay should be ^•utered in columns 9, 10 an'l 11, that taken on medical certificate or spent elsewhere than in India or Ceylon should be entered in column 11 till the 'iinit of one year is reached and thereafter in column 10. The actual periods of leave on half or quarter average pay (together with leave on S'lbsistence grant under the Note to Fundamental Eule 88) and overstayal of leave (vide Fundamental Rule V 3) should be entered in column 13 and half of it in column 14. _ N oxe 1.— Leave on average pay taken under the Fiimlamental Kules in India vpithout mediral certl- M^ate in excess of tho last entry in column 0 before the deletion of “ 1 year from Rule 81 (6) (ii) sQould be entered in column 11 XoTE 2.— If the leave taken on half average pay exceeds the amount at credit on half'average pay. the ;Xcess should be shown in red ink in column 17. If this debit shown in column 17 exceeds the credit, if any, euoirn in colunm 16, the net debit in column 18 will be recorded in red ink. The entry in column 18 is the ^-ave due under Fundamental Rule 80. The balance of leave due on average pay shown in column 16 ^^niains unaffected by any debit entries in coJumns 17 and 18, but cannot be utilised until, under the oper ation of Fundamental Rules 77 and Sl(e), leave again becomes duo under Fundamental Rule 80 and then ^lily to the extent of the leave due. 5. The total period of leave in terms of leave on average pay taken in Government servant’s whole .service as entered in column 15 should ndl- ®Xceed the jjrivilege leave credited to him in column 4 on his coming under the Fundamental Rules, p lu s all periods of leave subsequently entered in ^hat column, p lu s years. 6. When a Government servant is transferred to service under another Government, a separate a'ccount should be opened in this form for show- •ng the leave earned under that Government and t?i6 leave the cost _of ^hich is debited to that 'Government. This account will be in addition to the main leave account, which must be a complete record of all leave f'arned and taken under these rules throughout his service. F. R. FORM No. 10. [See paragraph 34 of Instructions.] Service Booh. , Space should be provided on the reverse of the title page of the service ^ook to record thumb and finger impressions of (non-gazetted) Government Servants under the following heading: — “Thumb and finger impressions of (non-gazetted) Government servant. ” The opening page of the service book should contain the following: (1) Name. (2) Race. (3) Residence. (4) Father’i name and residence. (5) Date of birth by the Christian era as nearly as can be ascertained. (6) Exact height by measurement. (V) Personal marks for identification. (8) Signature of Government servant. (9) Signature and designation of the head of the office or other attesting officer. , ICoTE.— The fntrif? in this slionicl be rcnewca or re-attcsted at least everr five ycora. and the “ Snature in lines (S) and (9) should he dntrd.
- 157. 1 4 6 No. 10] APPENDICES. The remaining folios of the service book should be divided into fifteen columns, v iz .:— (1) Name of post. (2) W h e th e r s u b s ta n tiv e o r o ific ia tin g , a n d w h e th e r p e r m a nent or temporary. (3) If officiating, here state substantive post. (4) Pay in substantive post. (5) Additional pay for officiating. (6) Other em.oluments falling under the term “ Pay. (7) Date of appointment. (8) Signature of iGovernment servant. (9) Signature and designation of the head of the office or other attesting officer in attestation of columns 1—8. (10) Date of termination of appointment. ( 11) Reason of termination (such as promotion, transfer, dis' m is 3P.l, e tc .) . (12) Signature of the head of office or other attesting officer. » Q3) Leave taken—^nature and duration of. ( 14) Signature of the head of the office or other attesting officer- ( 15) Reference to any recorded punishment or censure, or reward or praise of the <3overnment servant. FORM No. I.—UNDER THE SUPPLEMENTARY RULES. [See paragraphs 14 and 16 of Instructions.] C o l o n ia l L e a v e S a l a r y W a r e a n t . Debitable to estimates. Military (For I. C. S. and M ilitary Officers in Civil employ.) {O bverse.) Warrant No. of 19 . Mr. having been granted leave for a period of months and days under the orders of the Government of is hereby allowed the privilege of drawing his leave-salary at from 2. H is leave-salary will be as shown below and will be payable monthly :n sterling converted from rupees at the rate of exchange for telegraphic transfers from Calcutta on London on the day on which each motithly' payment is made, but will be subject to the following maxim a and m in im ,a :— Period. Eate in rupees a month. I Minimum rate of exchange. ] 1 Minimum £ a month, Maximu m £ a m onfcn- ! From.. 1
- 158. APPENDICES. 1 4 7 [N o. 10 Civil Rates Indian— ^-Service Family Pensions ^ per m ensemfrom self £ Indian M iHtary Widows and Orphans Fund subscription A balance of donation °° ,, sons £ „ daughter £ Total £ and interest £* IS 1 , recoverable at £ a month from Indian Civil Service Provident Fund Deductions (if any) * j * ? amount of a deduction is expressed in runees it shall Kp deducted rate as the leave-salary from which it I>ated at The 19 Accountant-General. ComptroHerT F u :? , 2 ? . v L s t ' s < , s ,'o V s s h S ' {Eeverse.) Name, rank and description of payee. Period for which pajTnent is made. Monthly rate. Amount. 1 Sipmature of _ ■ x r paying ' Receipt of officer. ' P“ yee. 1 I 1 £ «. d. ■ 1 £ s. d. '! " 1 1 1 to;iY u -Py Warrant ’tvil] be retained by 'Vill be given up to the Audit Officer in India on his return to India. Each L 2
- 159. 1 4 8 No. 10] APPENDICES, •-.ayment will be recorded on the reverse of the copies kept by the Colonial Disbursing Officer and by and will be certified by the pairing officer and receipted by N o te 1.— L eave-salary is p ayable ia rupees to G o veram en t servan ts residin g in C eylon durin g th eir lea v e (F un dam ental B u ie 91). _ N o te 2.— T h e signature of th e G overnm ent servan t concerned should be o btain ed on th e “ origin al ’ ■copy of th e w arrant. N o te 3.— T h e ordin ary rat« of conversion w ill be the rate of exchange fo r telegrap h ic tran sfers from C alcu tta on London on th e d ay on w h ich each m on th ly p aym en t is m ade, su b ject to th e m inim um ra te of Is. id. per rupee in respect of leave-salary draw n on accoun t of th e first f9ur m onths o f leave on average p ay and of Is. Gd. per rupee in other cases. T h e m axim um rates of leave-salary are th ose proscribed in F un d am en tal B u ie 89 an d th e m inim um rates those proscribed in F u n d am en tal B u ie 9U. N o te 4.— In th e case of G overn m en t servan ts to w hom th e rules regarding th e gra n t of passages to civilia n Personnel of B ritish D om icile, engaged for service in In d ia , ap p ly, an ad d itio n al e n try should be m ade show ing w hether th e y an d th eir fam ilies w ere given the benefit of B u ie V II, and w hether th ey ■were allow ed a sim ilar b en cat under either B u ie V I I or B u ie V I I I on returnlQg to In dia. N o te 5 .— The p ayin g officer, excep t in th e case of a D om inion or C olon y w h ich accounts direct to In d ia , is requested to ad vise th e H igh Com m issioner for In dia, 42. G rosvenor G ardens, London, S. W . 1, p ro m p tly on th e officer’s departure from such D om inion or Colony, w h eth er for India, E n gland or a n y o th e r D om inion or Colonj', givin g p articulars of am ounts of p ay issued and of a n y deductions therefrom . FORM No. I-A. UNDER THE SUPPLEMENTARY RULES. C o l o n i a l L e a v e S a la r y W a r r a n t . Civil Debitable to estimates. M ilita ry (For Uncovenanted Services.) {O bverse.) Warrant No. of 19 Mr. 'having been granted leave for a period of months and days nnder the orders of the Government of is hereby allowed the privilege of drawing his leave-salary at from 2. His leave-salary will be as shown below and will be payable monthly in sterling converted from rupees at the rate of exchange for telegraphic transfers from Calcutta) on London on the day on which each monthly payment is made, but will be subject to the following m axim a and rm nivia :— Period. rrom..............to .. From..............to .. TTrom................ to . . Rate in rupees a month. Minimum rate of exchange. Maximum. £ a month. Minimum.
- 160. APPENDICES. 1 4 9 [No. 10 3. The payments should be charged to the High Commissioner for India for appropriation by him of the leave-salary under the following Pleading:— 4. The following deductions are to be made from the leave-salary of each rconth before payment:— General Provident Fund Where the amount of a deduction is expressed in rupees, it shall be Converted into sterling at the same rate as the leave-salary from which It is deducted. Accountant-General. Comptroller . leased at The I. {Reverse.) J^ame, rank and Period for which jjon th ly description of payee payment is made. Amount. £ s. d. Signatureof ; paying officer. Receipt of payee. One copy of this warrant will be retained by and ^^ill be civen up to the Audit Officer in India on his return to India. ■*^ach payment will be recorded on the reverse of the copies kept by the
- 161. 1 5 0 No. 10] APPENDIOES. Colonial Disbursing Officer and by and will be certified by the paying officer and receipted by N ote l.—leave-salary Is payaWo in ropees to Government servants residing in Ceylon during their leave (Fundamental Uule 91). N o t e 2 . — The signature of the Government servant concerned>hould be obtained on the “ original’’ copy ofi.the -ffairant. jfOTE 3 __The oidlnary rate of conversion will be the rate oJ exchange for telegraphic transfers from Calcutta on London on the day on -which each monthly payment is made, subject to the minimum rate of Is 4(J per rupee in respect of leave-saiary drawn on account of the first four months of leave on average pav and of Is. 6<f. per rupee in other cases. The maximum rates of leavfc-8alar> are those prescribed in rundamentol B.ule 89 and the minimum rates those prescribed in Fundamental Eule 90. NOTE 4.—In the case of Government servants to whom the rule regarding the grant of passages to- civilian Personnel of B'-itish Domicile engaged for service in India apply, an additional entry should be made showing whether they and their famliies were given the benefit of Uule VTI, and whether they were allowed a similar benefit under either Buie VII or Rule VIII on returning to India. NOTE 5.—The paying officer, except in the case of a Dominion or Colony which accounts direct to India’ Is requested to advise the High Commissioner for India, 42 Grosvpnor Gardens, London, S. W- 1, promptly on the ofilcer’s departure from such Dominion or Colony, whether for India, England or any other Dominion or Colony, giving particulars of amounts of pay issued and of any deductions therefrom. FORM No. II U N D E R T H E SU P P LE M E N T A R Y RULES. C ertificate o f Leave, Granted to proceeding out of India. 1. Government under which employed. 2. Post last held. 3. Nature of leave granted. 4. Date of commencement of leave. 5. Date of expiry o£ leave. C. Whether a mcclical cnrtificftle of fitness must be pro duced before return to duty. 7. A m ou n t o f leave, expressed in term s of lenve on average pay, at the Government servant’s credit on the expiry of tlie present leave. ■ 8. Period of leave on average pay which might under Fundamental Rule 81 be granted if the present leave were extended. (Further particulars required in the case of Military Officers in CivU employ.) 9. Date of entry under Civil leave rules, 10. A m oun t o f leave at credit at com m encem ent of present leave :— i Earned in respect of service under Military I rulcR. . . Earned in reepoct o f service under civil rules. (Signature) -jlje 19 . ) (Designation) jfoTE 1.— N o leave salary Is payable on this certificate. TCTI- O— This c c rtin > -a tcrnoflt be pTodtiwrt before the H lali Commls-Iioncr w ith an y application for nn exter^ton of leave or permission to i*ctum to d u ty or the grant of a last pay certllk-nto.
- 162. 1 5 1 A PPEN D IC ES. [No. 10 Memorandum explaining how the existing orders in the several articles in the Civil Service Regulations have been dealt with in the instruc tions issued bp the Auditor General under Fundamental Rule 74. 1. Faragraph 1.—This includes the provisions contained at present in clauses (a) and {d) of Article 841 of the Civil Service Eegulations. Under the existing system of audit it is necessary that the Audit Officer should Certify the admissibility of the leave before it is sanctioned. The provi sion has, therefore, been retained as an instruction of the Auditor Gen eral. 2. Paragraph 2.—This order is not based on any rule at present in cluded in the Civil Account Code or the Civil Service Eegulations. A similar rule is, however, included in some departmental codes {e-g., paragraph 109, Public Works Department Code), and is followed in practice in all civil offices. Only leave which is admissible can be sanc tioned and the admissibility of the leave can be verified only by a refer ence to the leave account. It is considered that an explicit rule to this ■effect should be contained in the authorised instructions. 3. Paragraph S.—This provides for the orders in the note under Rule 1 below clausc {i) of Article 314, Civil Service Eegulations. 4. Paragraph i, clause (a).—The provision in this clause is intended to replace the orders contained in Articles 85oA and 856, Civil Service Regular tions The orders as they stand are very complicated and prescribe different Sets of procedure for different kinds of officers. It would be sufficient if all the applications are required to be sent to the Civil Audit Officer who will, ■w -h en necessary, consult the Military Audit Officers. Clause (6) provides for the orders contained at present in Articles 856 (r), 860, the Note under 871 and 875. As the Civil Audit Officer has to consult the Military Con troller he can obtain the certificate at the same time. 5. Paragraph 5.—This reproduces the portion of tho orders in Article 780, Civil Service Regulations, which is essential for purposes of audit. 6. Paragraph 6.—Article 865 prescribes the locality in which the leave- salary of a non-gatetted Government servant should be drawn and the con ditions which should be oijservcd before it can be paid. Orders regard ing locality cannot be issued as part of audit requirements and so para graph 6 only prescrioes the other conditions contained in Article 865. The ordfit’s fr/inipfl by the Oov6rnor Oeneral in Council under rule 16 of the Devolution Rulc.s include a provision to the effect that the leave- salary of a non-gazftted Government servant paid in India rfiould he drawn only in that district in which his pay could bo drawn if ho were on duty. 7. Paragraph 7.—This reproduces that portion of the orders in Article 874 which relates to payment of loave-salary in India. The term “office of payment” has been substituted for "treasury” so that the rule may be applied even in the case of those departments which make their own pay ments, r.g.. by cheques. 8. Paragraph S.—This reproduces the orders in Article 878, except that the provision that a certificate is necessary only when the Oovnrnment Servant proceeds from one place to another has been cancelled because an
- 163. 1 5 2 No. 10] APPENDICES. auth ority from the A u d it Officer sp ecifying the leave-salary perm issible is necessary in all cases. A clause has also been added at the end of this paragraph to the effecb that, when the Governm ent servant desires to change the office of paym ent, a fresh leave-salary certificate m ust be ob tained from the A u d it Officer w ithin whose jurisdiction his last p ay was draw n. This clause is taken from A rticle 887. A s the instructions apply also to cases of Governm ent servants on leave in India, they have been in cluded in this paragraph. 0. P a ragra p h 9.— This reproduces the orders in A rticle 864, C iv il S er vice Regulations. 10. I'aragvaph 10.— This provides for the procedure laid down in Fundam ental Rule 91, by which Government servants who reside in Asia d urin g their leave have to draw their leave-salary in India. The note under the p aragrap h is an au d it requirement. 11. Farar/7'aph 11— is intended to preserve the special procedure ob tain in g at present in these departm ents which is safeguarded by A rticle 866, Civil Service Regulations. 12. P a rn rjrn p h 12.— A last-pay certificate has to be produced by a Gov ernm ent servant who has to draw arrears of leave-salary or pay due under A rticle 41, C ivil Account Code, Volum e I (8th edition). 13. P aragraph IS .— T his reproduces the orders in A rticle 77oA, C ivil Account Code, Volume I I (7th edition). 14. P aragraph i^.— This reproduces part of the orders in A rticle .874, C iv il Service Regiilations, relatin g to the issue of a leave-salary certi ficate to those who desire to draw their leave-salai’y a t the Home treasury, and p art o f the orders in A rticle 888, C ivil Service Regulations, relat in g to the issue of a Colonial w arrant, with this difference that the A u d it Officer who audits the pay o f a Government servant is required to issue the Colonial leave-salary w arran t in the place o f A u d it Officers at the ports o f em barkation in In d ia or Burm a whowere form erly issuing the warrants as stated in A rticle 888, Civil Service Regulations. The issue of a separate leave-salary certificate by the A u d it Officer concerned as specified in A rticle 881 becomes unnecessary, as he will himself issue a Colonial leaVe-salary w arrant. A clause has been added to this rule providing for cases in which a gazetted Government servant m ay wish to draw his leave-salary in In d ia during the first four months of leave on average pay. In these cases a leave-salary certificate, such as is ordinari ly issued to a Government servant draw ing his leave-salary in India, should be issued to cover the period during which the Government servant wishes to draw his leave-salary in India;. This rule does not provide for non-gazetted Government servants proceeding on leave out of India, as their cases are covered by paragraph 6 of these Instructions. 15. Porn graph 15.— This provides for the orders in A rticle 880, C ivil Service Rosulations. The note under the article is taken from A rticle 775, Civil Account Code, Volume II (7th edition). 10. riirarirnph 7«— reproduces part of the orders in A rticle 881 which nre not included in paragraph 14. as well a.q part of the orders in Article fi89. The existinK orders require that the Government servant poinp on loavo out of India' should be paid up to the day before he leaves India.
- 164. 1 5 3 APPENDICES. [ N o . 10 These orders apply to the case of Government servants who proceed on leave to which no privilege leave is prefixed. When the iGovernment servant goes on privilege leave or on combined leave, he is allowed to draw his allowances m England from the commencement of such leave. In future it would be simpler to have the .leave-salary due from the commencement of the leave paid in England, if the Government servant so chooses, m all cases, suD- ject to the condition'? in Fundamental Rule 91. This rule accordingly urovides that the Government servant should be paid up to the elate cl his relief. 17. Paragra'pli i 7.—This reproduces the orders in Article 882, except that it is prcvided that the Government servant should be paid upto theelate of his relief and not u;i to the date of his sailing. 18. Paragraph 18.—This is taken from Articles 872 and8i3, Civil Ser- '• ■ ’ce Regulations. 19. ra ra g ra p h ii?.—This is in accordance with Article 904, Civil Ser- ■vice Regulations. 20. Paragraph 20.—This reproduces the orders in Article 883, Civil Service Regulations. As, under Fundamental Rule 68, the leave of a Goy- ernment servant commences on the day on which transfer of charge is effected and does not depend upon the date of departure of the vessel in v-hich the Government servant sails, the report of actual sailing is not required in the case of those to whom the rules in sections I to V of Chap- "ter X of the Fundamental Rules are applicable. 21. Paragraph 21.—This provides for the orders in Article 884 and part of Article 889. “The High Commissioner for India” has been substituted for the “ Secretary of State” and “ India Office” as the former officer is now making payments of leave-salary in England. 22. Paragraph 22.—This reproduces the orders in Article 885, Civil Service Regulations. 23. Paragraph 23.—This provides for the orders in Article 898 {a), Civil Service Regulations. 24. Paragraph 2/,.—This is taken from the latter part of Article 300, Civil Service Regulations. 2. 5. Paragraph 25.—This is a reproduction of the orders in Article 877, Oivi] Service Regulations. 26. Paragraph 26.—This is a part of the orders in Article 889, Civil Scrvice Regulations. 27. Paragraph 27.--This is taken from Articles 886 and 890, Civil Ser- ■vice Regulations. 25. Paragraph 28 is taken from Article 876, Civil Service Regulations. 29. Paragraphs 99 fn .^2 nre taken from Articles Soo, 857 (6) and (r) and 611, Civil Service Regulations. 30. Paragraph S,S.—This is a nece-ssnry record for purposes of reference. 31. Paragraphs -94 and So.—These rules indicate the form in which Tecords of service of non-gazetted Government servants should be main tained and the procedure that should he followed in maintaining them.
- 165. 1 5 4 No. 10] APPBNDIOBS. Eeport of galUiig. D ate of com mencement of leave. Lcave-salarj- certificate for paym ent In India. F. E. FORM No. 5-A. Memorandum of inform ation for the guidance of Gove,-nment servants proceeding on leave out of India. 1 If a certificate of departure accompanies this ernmeut servant should sign, stamp and post it to the Audit Officei fioffl whom the memorandum is received. „ , j -e 2. Leave begins on the day on which transfer of charge is effected, or, it charge is transferred after noon, on the following daj. 3. Under Fundamental Rule 91 a Government servant may dr^w m India- the lea%e-salary of the first part of any penod of pay up to a ma-ximum of four months, whether such leave l^takeu o r V A h c commencement of a longer period .1“ When ^ Govein meat servant on leave out of India exercises this option and desires to draw his leave-salaiy in India— (1) his pay and allowances up to the date preceding that on whicti his leave commences are payable in India under the usu rules; and _ u a (2) if he is a gazetted Government servant, he must inform the Audi ■ office, which audits his pay in his last post, through a form which will be received from it. from what treasury he wishes to draw his leave-salary and through what agency. 4. In cases not f&lling under paragraph 3 above— (1) the pay and allowances of the Government servant will be paid to him before he leaves India and the Audit Officer who audi • his p«^y in his last post will arrange for this; and (2) the Government servant must take with hiin a If tificate to enable him to draw his leave-salarj' from the Home Treasury. If the certificate cannot be prepared In tirne, or if a Government servan proceeding on leave to Europe is compelled to leave without acertifacat , it will be forwarded to him to any address which hemay leave. 5 If a Government servant intends to draw his leave-salary jn any o His Majesty's Colonies, the Audit Officer who audits his payin his las post will furnish him with a w'arrant addressed to O T condition that any fund subscriptions due from himstell either b paid in advance or taken by deduction; in the latter c a s e the warrant the Cc'lony will show only the net amount payable after such deduction. _ C S A (Government servant taking leave out of India on medical certi ficate should take with him one copy of the Medical and be prepared to pToduce it before the Medical Board atthe -nd Office if required to do so. , cerim cateof T . If a Government servant Pi’^ceeds on extraOTdinary leave out o leavem ccB iia ry [nd'a or on leave on averapre pay out of India during which he does n incettaiucat ... i„,,ve.-.«alary, or if a Government servant proceeds to ^ Colony, he should obtain a certific.ate of leave- in Form No. II under th Supplement!.rv Rules from the Audit Officer who audits his pay m his la® post Thi.g certificate has to be presented by the Government servant t the Secretary of State or the High Commissioner for India if he is leave in Europe, North Africa, America or the West Indies and applic for oytensinn of leave or for permission to return to duty or for a last-pa-. certificate befoie returning to duty. leave-salarj' certificate for paym ent at the Home Treasury. Colonial leave- B»lary warrant lor paym ent of leave-salary In a Colony. Leave on medical certificate.
- 166. 1 5 5 TNo. 10 appen d ic e s. * - Subscriptions, ^ e + 1 ■R cr.o-n l Bombay and Madras Civil tolS's. 8. Subscriptions on Pension Fund may be Tunds, and the Bengal a^d Madias berv^ subscriber, and Daid either in India or m England at tne p subscriber. In the arrangement sho^d be for ^uch account of Indian case of Military Officers m Ciyl jy l,e deducted from the leave- Military Service Family Pension ^ should see that the necessary salary of the officers °°“cerned OfBcws^J Insurance S ^^S T nd ^-n ract^ V S n lu T ^ th e P e - f l r ^ » d ^ ? r s s d u ^ “ ■ s , l ; = . F -d - 9. Subscriptions to the h^^pay in his last post in the tance in cash to the Audit office ^^ich aud^ed ^s^P y j^^^^.^^lary from case of a Government servant on draws his leave-salary from the by deduction from such salary. T Tnm e trea- A Government servant who a°iw part of it must sury and who desires to subscube * S ^ “deductions from notify his intention. “certificate. Unless an % t i l service Ben^if and Madras Service Family Pension Fund should communicate thp Aecmmfant-General, Central Eevemies; and a subscr;ber to any S r Jund w X th e Secretary of the concerned mjorm the arrangement he proposes to make legarding P *^. «cription during his absence. . ., „ . t -i , Por,=:nn llegdat?o"ns‘Jus*t"L' ptid L“ E ngfan/ifX S l£a leaving or pay the remaining instalments m ^“^hind at ^.nglish _ Subscribers to tills fund will obtain from Offic% who ^ their pay in their last posts acertificate of the date up to which t y liave paid their subscriptions. . , i, 12 m en a Government servant arrives in theUnited K i n ^ should at once report his arrival by letter to the HighCommission pitor I n Z at 42 GroJenor Gardens, London. S. W 1, giving an address at ao m . '^'hich letters will find him, and he should forward his leave-salary certificate to the same authority on arrival, or as soon as he receives it from India. ^ 1 ,3 The leave-salary of all Government servants ;s issued from the «n<^tthe Some treasurv monthly in arrear on the first day of each calendar month. it will be paid to the Government servant on his personal applicati . to his banker or other ageiit. duly authorised under power-of-attorney, O n production of a life certificate filled up and executed in the manner directed thereon ':•^xcpt in cases where proof of existence is not requiiea '>'«-ing to the banker having been permitted to execute a Deed of C.wenant Indemnity guaranteeing the Secretary of State or the Iliijh Commis sioner against" loss eonseqiipnt on his dispensing with the proaiictiOTi oi
- 167. 1 5 6 No. 10] A PPE N D IC E S. Psym ent In a Colony. Transfer of paym ent from one Colony to another. Transfer of paym ent from the Home Treasury to a ] Colony and dee v er sa . Extension or commutation of leave. such proof), or on presentation of a payment form comprising a receipt and a life certificate both duly completed by the Government servant. A - supply of life fertiflcate forms may be obtained from the High Commission er on the Government servant’s written application. N o te.— If the Government servant intimates to the H igh Commissioner his election of this method he will be regularly supplied w ith the requisite paym ent form as the due date of issue approaches. 14. Payment of Icave-salary will not be made by a Colonial authority unless the Government servant produces his copy of the warrant. Each payment made in the Colony will be endorsed upon the warrant. When no space for the entry of endorsements of payment remains upon the back of a Colonial leave-salary warrant, or when a warrant is lost or destroyed, the Government servant concerned should make an application for a fresh warrant through the Colonial Disbursing Officer to the Audit Officer who issued the original warrant. 15. If the transfer from one Colony to another of pajTnent of the leave- salary of d , Government servant is sanctioned by the Colonial authorities, such transfer must be reported by the Government servant to the Gov ernor General in Council and to the High Commissioner. 16. If a Government servant drawing his leave-salary in a C9lonj" desires to transfer payment to the Home Treasury, he can do so on pro duction of his warrant to the High Commissioner. If one drawing iiis leave-salary from the Home treasury desires to transfer payment to a Colony, he must obtain a warrant from the High Commissioner. A trans fer of this kind must be reported by the Government servant to the Gov ernor General in Council. 17. A Government servant absent on leave in Europe, North Africa, Americd or the West Indies, who wishes to have his leave extended or commuted, must apply to the High Commissioner for India about three months before the expiry of his leave, and, unless the extension is d e s ir e d on medical groiinda, or is for a period of not more than 14 days, he must produce with his application evidence that the Government on whose cadre he is borne has been referred to by him and has no objection to the exten sion or coinnnifcatioii desired. It is in exceptional cases only that the High Commissioner will f;rant< an extension without the production of such evidence and then for such period only an may be necessary to obtain the orders of the Government concerned, which will be sought by telegraph at the applicant’s expense. IS. If on medical grounds a Govornment servant on leave in any o the localiti'.'s. named in paragraph 17 desires an extension for more than 14 davs he must sat'sfy the Medical Board at the India OlRce of the neces sity for the cxten.sion. In order to do so, he must, as a general rule, appear at the India Office for examination by the Board. Imt in special cnsf.s, and, particiilai-ly, if he is rnsidinK at n distarico of more than 00 miles from London, a certificate in a form to be obtained from the High Coniiiiissjonc'- may be accepted if Ri"ned by two medical practitioners. A certificate obtained outside the United K.incdom and signed by foreigners must bo attost.Pfl by oonsular or other authority as bearing the signnturP of qualified medical practitioners. If application for extension be delayed until the last two months of leave, advice of any extension granted for a period of more than seven days will be sent to India by telegraph and the rust of the, telegram will ordinarily be charged to the Government ser vant.
- 168. 1 5 7 A PPEN D ICES. [ N o . 1 0 19. If a Government servant on leave in any of the localities named in paragraph 17 has been granted leave on medical certificate and desires an extension on grounds other than medical, he must satisfy the Medical Board as prescribed in paragraph 18 above that he has recovered his- health. Any such extension without medical certificate ■n 'lll only be admis sible if the extension was due at the time the original leave was granted. In the case of a Commissioned Medical Ofiioer the local Government will make a reference to the Director General, Indian Medical oervice, before granting the permission. 20 A Government servant on leave out of India elsewhere than in any of the localities named in paragraph IV who wishes to have his leave ex tended or commuted must apply three months before the expiry ot ttie leave to the authority in India which granted it. 21 If an applicaiion made under paragraph 20 above is for an extension of leave on medical certificate, it must be accompanied by a certificate from two medical practitioners in the following form: — “We hereby certify that we have carefully examined C. D. of the who is sufiering from- and we declare upon our honour that, according to the best oi' our judgment and belief, he is at present unfit for duty in India, and that it is iibsoluiely necessary for the recoveiy of his health that his. present leave, which will expire in India on shall be extended by months weeks 1^'ate Place The certificate must describe in full detail the nature of the disease 9-D d the present condition of the Government servant. If it be signed by foreigners, it must be attested by consular or other authority as bearing the signatures of qualified medical practitioners. 22. An extension of leave will not be granted by the High Commissioner to a Government servant to whom no leave-salary certificate or Colonial leave-salavy warrant has been issued, unless he produces a certificate of 'tave {vide paragraph 7 ante). 2.'? . Leave out of India on medical certificate may be commuted into ^eave without medical certificate if such leave was due at the time when original leave was granted, and if the Government servant seeking Commutation is certified, in the manner prescribed, C o have recovered ^is liealtli. When extension of the commuted leave is applied for, the j^iiplication must lie supported l)y evidence that the Government servant s ‘‘-c.'il Govnrmnent coiisenfs to the extension of his leave. 24. A Government seTv.^nt who remains absent after the end of hj.i ,‘eave is entitled to no leave-salary for the period of such absence unless Ins ®ave is extended by the local Government. Wilful absence from duty '"■fter the expiry of leave may be treated as misbehaviour for the purpose '’f Fundamental l!ule 15, wliich runs as follows: — “A Government servant shall not. save in the case of inerticicncy or misbehaviour, be transferred substantively to a carry ing less pay than his relative position in the cadre of the service to which lie belongs would justify.”
- 169. 1 5 8 No. 10] APPENDICES. Betiini from leave. last-pay ;certificate. 25. A Government servant may not, without the permission of the autho rity which granted him leave, return to duty more than 14 days before the end of long leave. The vuIh applies to M ilitary Officers subject to the Military Leave Eules. He must cbtain permission to return to duty from the local Government. 26. A Government servant, who is required to produce a medical certi ficate of fitness before returning to duty, must obtain permission to return tc duty before so returning. 27. If _the Goveinment servant desiring to return is on leave in any of the localities named in paragraph 17, his application must be made to the High Commissioner and he must satisfy the Medical Board at the India Office of his fitness to return at least two months before the expiry of his leave. In order to do so, he must follow the procedure prescribed in para graph 18 above. When the Medical Board has been satisfied, the High Commissioner will grant permission, to return. 28. If the Government servant desiring to return is on leave out of India elsewhere than in the localities named in paragraph 17, his appli cation must be made to the authority which granted nis leave and must be accompanied by a certificate of fitness in the prescribed form. 29. Permission to return will not be granted to a Government servant to whom no leave-salary certificate or Colonial leave-salary warrant has been issued, until he produces a certificate of leave. .30. Before returning to duty, a Government servant on leave in Europe must obtain a last-pay certificate from the High Commissioner and bring it with him to India and not leave it with his Home Agent, as it will be required for presentation to the Audit Officer if it is desired to draw on arrival ia India the advance which is permissible under paragraph 35. In such an event the English last pay certificate should be with the Govern ment servant, as it facilitates his identification at the Audit Office and the advance has to be recorded on the certificate. A last-pay certificate will not be granted to a Government servant to whom no leave-salary certificate has been issued unless he produces a certificate of leave. A Government servant who has drawn his leave-plary on a warrant must, on return to India, deliver to the Audit Office^, by whom the pay of the post which he will join will be audited, his copy of the warrant which will serve as ^ last-pay certificate. ^ gazetted Government servant must report his return to duty to ° ° the Government under which he is serving. A Chaplain must report his return to the Bishop of his Diocese also. 32, A Government servant is not entitled on his return from leave to resume, as a matter of course, the particular post he vacated before his departure on leave, even though tha.t post may be his substantive post! he must report his return to duty and await orders. No t e — Membors of the EnRlnecr or Upper Snbonlinatft Establishment of the Public W orks 'D frart' ment should, on arrival at the port of debarkation, report themselves personally to the Secretary in th* Public Works Department of BenKal, Bombay or Burma as the ease mav be, and nslc for order* If they return tita Karachi, they should apply to the office of the Executive Engineer, Karachi Canals, tof orders. 33 A Government servant may return to India by any port and hi* leave ends on the day preceding that on which the vessel arrives at the port where he last quits it. If, however, the leave, from which he return* is of four months’ duration or less, hia leave ends on the day precedin.? that on which he takes charge of his duties, unless he takes charge in the afternoon, when the leave terminates on and includes that day.
- 170. 1 5 9 APPKNDICES. 34 On return to dutv, the last-pay certificate obtained from the High Commissioner should be exchanged for a J^st-pay certificate w ic^ A udi-^ offip p o f t b e p r o v in c e t o w h ic h h e h a s b e e n p o s t e d w iu lu rn iB n S u s s e d to eaLry or office at ..hich after his return, the Govern ment servant intends to draw his pay and allowances. 35. A Government servant returning from leave out of granted an advance of his leave-salary for the unexpired po , Jeave subject to a maximiun of 35 days trom the date ot embarkation loi Itidia. On arrival in india an advance may, ii he desires it, be ^ Government servant by or under the order of the Audit office of the pro- '■iu c-e in which the advance is sought co be drawn under Article 159 (o) of the Civil Account Code, Volume I. To a Chaplain appointed before the 7th June 1923, who is proceeding oil leave to England, an advance of three months’ leave-salary may be ^tiade, provided that no part of the leave is on average pay. Such an "idvance is not recoverable in the event of the Chaplain’s death. To a Military Oificer subject to the Military Furlough Regulations of 1& 6S proceeding on furlough (not combined with privilege leave) to ^'-ugland, an advance of furlough pay may, if he desires it, be made tor *-hroe months from the date of embarkation. Paj-ments in continuation ''’ ■ill be made in England on the expiration of four months from that date. 36. A Government servant is not permitted to take any service or accept employment without obtaining tlie previous sanction of— le a v e. (а) the Secretary of State, if the Government servant is residing in Europe, North Africa, America or the West Indies; or (б) the Governor General in Council or the authority competent to appoint him, if he is residing elsewhere. 1. A Civilian Government son*ant on loave, who has received orders from the Tar Office or any other department of State in England to undertake any duty in the case of a national emergency, should obtain the permission of the Secretary of State before complying with such orders. 37. Government servants from India in the United Kingdom suffering ^I'om Tropical Diseases are not always aware that, whether they are actually D isea ses, leao on medical certificate or not, it may be to their advantage to appear before the Medical Board in order that the Board may advise them to the best steps to take regarding such diseases. Arrangements have been made for the diagnosis and preliminary treat ment of the diseases at the Hospital for Tropical Diseases, Endsleigh ^^rdens, N.-W.-l. A report is furnished to officers by the Hospital, which ^hey can take with them to their own medical adviser, who can then carry ?'it the treatment suggested. The expense of the Examination and pre- Jiiiimry trontmeiit at the Hospitiil for Tropical Disea.ses is defrayed f'.v “ •h e India Office. . To secure these advantages,' however, a recommendatio:i t -r > the JTo.spita] Tropio.il 'senses by Hi-' !Mcdical Board is necessary, ff t], ilicrefi’-i-, | ^jOVDrnincnt who wish to avail ihcniselros of this n i * ,'inply to appear before the Medicnl Board of the Indift Office :i« oon ns possible after arrival. I /I
- 171. '1 6 0 No. lOA] A P P E N D IC E S . A P P E N D I X 1 0 -A . reflating the exhibition of recoveries of expenditure in Government Accounts [issued by the Auditor-General in exercise of powers conferred upon him Secretary of State in Council under Section 96D(1) of the Government of India Act]. the accounts for •“recoveries” as used in these rules should be u n d e r s t o o d m the sense of repayments by another Government department or an out side body or person of expenditure initially borne by a Government De partment andrecorded as such in itg accounts. T r from privatepersons or bodies (including local funds, indian fetates and Governments outside India) should, as a general r u le , be treated as revenue and not as deduction from expenditure. E xceptions. (i) When a Government undertakes a service merely as an agent of a private body, so that the entire cost of the service is recovered from that body, the net cost to Government being ml, the recoveries may be taken in reduction of expenditure. (ii) Eecoveries of expenditure on works in progress and transactions of stock and other suspense accounts: — The technical estimates take cognisance of all anticipated r e c e ip t s trom sale proceeds of materials, plants, etc., received from the old structure, while the receipts under “Stock and Suspense" are by their very nature inseparable from the expenditure re corded under the main head. It is, therefore, proper that re coveries falling under these two categories should continue to be ti'eated as reduction of gross expenditure. between two or more Governments as defined in Article 33-A of the Civil Account Code: — {a ) If the recoveries represent no more than debits to another G o v ernment of expenditure which was so debitable from the moment it was sanctioned, they should not be treated as re venue of the Government effecting the recoveries but as de duction from expenditure. ih) In the case of joint establishments, where the expenditure is no* shared by two or more Government ab initio but is in c u r r e d by one of the Governments p.d partially repaid by the others, the repajTOent, if made while the accounts of the year are still open, should be treated as deduction from expenditure. (c) Recoveries of the classes falling under (a) and (h), if ei¥ ected after the closmg of accounts of the year in which the e x p e H ' Giture was incurred, should be treated as revenue. id) All other recoveries should be credited as revenue of the re covering Government, whenever they are received.
- 172. 1 6 1 APPENDICES, [No. lOA 5. As between different departments of iilie same Government, the I'ecoveries should be treated as deduction from the gross expenditure, 'Except such recoveries as are made by a Commercial Department, which should be treated as receipts of that department. . JfOTE.—The term “ recoveries by a Commercial D epartm ent ” for the purpose of this nile is intended JO apply to recoveries in respcct of services rendered to other departm ents in pursuance of tjie p ro i^r S/^ctions tor which the D epartm ent is constituted ; th a t is to say, in the case of th e Posts and ^le g ra p tm J^^Partm ent, recoveries will be treated as receipts only when th ey are m ade in respect of Postal, Telegraph Telephone services rendered to the other departm ents. W here, however, a Commercial D epartm ent acts an agent of another departm ent for the discharge of functions not germane to the essential purpose of D epartm ent, the recoveries should be taken in reduction of expenditure. 6. N’otwithstanding anything to the contrary that may be provided by oi' under these rules, receipts and recoveries on Capital Account in so far they represent recoveries of expenditure previously debited to a. capital head should be taken in reduction of expenditure under the major oead concerned, except where, under the rules of allocation applicable to particular department, such receipts have to be taken to revenue. 7. In case of doubt or dispute, the authority to decide whether any par ticular recovery is classifiable as revenue or as deduction from expenditure ^ndfcr the above rules rests with the Auditor-General.
- 173. 1 6 2 N o . 1 1 ] APPENDICES. APPE N D IX 11. [See Article 299.] • Special instructions for audit of pay bills of establishments on time-scale oi pay. . . . K r f l a s ,55 h ^ -ii -J?No. 972-Admn./161—20, dated the 2nd Juuel922. The sp(;cial form of establishment pay bill with increment certiilcate and abseiitei-, statement is not included in this appendix^ procedure outlined in the following rules should be followed litCTall^ clicimstanwg ■ '■ ■ '''■ J ' the minor details according to 1. On the introduction of a time-scale of pay in an establishment, it is of vital importance to scrutinize the calculations of the initial rate of paV faxed for each Government servant borne on that establishment. On i* depends the correctness of the pay to be drawn year after year until the Government servant is stopped at an efficiency bar or reaches the maxi mum of the time-scale. In such cases the Head of the office should be required to submit to the Audit office a detailed statement showing the calculation of in;tial pay of each member of the establishment in FormA t initial rates of pay are dependent to any extent oD the H ea? o^f X ffi the service books which are with in L S tfo L V ^ t therefore, be best done at local abir?m p possible within a reasoo- S o L iT ® introduction of the time-scale, the service thP 1 required to be sent to the Audit office for the purpose of S i r S Y - ' m S r L Percentfge'cf the «" „t pa.v f.H (i) those for which an establishment return (C. A. C Form 3> is received in the Audit office, and v.. rorm i (n) those for which no such return is received in the Audit office. reeeivS ''th e a S ^ 'S n T*" K no annual establishment return b e ' e S e i in thfVu^clS Ee.^fter'""^^^ h e r ^ t b ?T n tere'r^ T h f su m " the nun.' drawing lea^-salary drawing duty-pay and of those then ^t^wiTl^e^nSt^i^vT^^^^^ permissible- suijstantivp pay, I'M on fpave ® n u m b e r (i) drawi;i.^? . . . « i, „ „ t in ,h'. X & l t “d T f o r ; X s ? o ^ 7 b e ™ “ d'ej
- 174. 1 6 3 a p p e n d ic e s . under one another with the letters S, L, 0 . respectively, against them, thus:— 118 S Vr. — . ■ • 5 O 6-25 2-29 1-21 The audit check will consist in seeing that S+ L and S+ O are, each within the sanctioned scale. In the case of establishments referred to in f monthly bill from which the claim was either omitted or m wnicn shown as held over. N ote.—In provinceB where large temporary <liture as laid (Iowtj in rule 4. 4 For all establishments for which an annual establishment return is received the audit will be by numbers as well as against permissible exP®ii- ditnre. A s legards the audit by numbers, the apnlv subiect to the further instructions m paragraphs 7 and 8. The aud thrpermissible expenditure wiU be conducted in the manner laid down in paragraphs 5 to 13. 5 The first monthly permissible expenditure on the introduction of a tixne-scaTe worked"out on a iiy leaf of the Aud^ Repster in F o m ^ annexed, which should be compiled from the or ™ A For this purpose all men on duty temporarily outside the cadre or on leave sLuld he !ouuted as if on duty, the pay of in permanent vacancies should be added and for a^ unfilled vac< Should be added the minimum pay of the post durin-T the course of the year in the fly leaf with respect to the ftionthlv outlay only in regard to permanent factors such g’ Retirements and deaths and consequent new appointments and increa and decreases of scale. The fly leaf (Form B) will U ^3 the permanent men in the cadre with their present rates of ^ '^ohimns for showing current permanent changes m monthly Penditure, the tot^il only being carried to the Audit Register. These perm *ient chances will relate chiefly to increments, deaths, etc^ and two cohimns, A and B, are provided for the purpose. The columns ?t>aiked B will contain broken amounts for a current month noted ^*'om current bills. The columns marked A will contain the full ^mounts drawable from the 1st of the month following that m t'^ent occurs. Thus the exiDenditure for broken periods of a month wiiioe ^6pt separate from the monthly scale, e.g., for an incrempnt of Ks. 4 tailing 'Jue on the 16th April, an entry of Rs. 2 will appear in the B column for ^Pril, and Rs. 4 in the A column for May. If an event falls due on the ’ ® t of the month, an entry in column A of the current month alone will be O 2
- 175. 1 6 4 N o . 1 1 ] A PPE N D IC E S. sutticient. In determining the monthly permissible expenditure, only column A will be cumulative—thus for the months of April and M ay:— April Mav A B A ‘ B T o t a l . + 1 6 + 1 2 » + 1 8 + 1 4 Last month’s figures . 2,579 2,505 Fresh total . . . 2,595 2,613 Form B . . . . 12 14 Monthly expenditure . 2,607 2,627 The names of the men holding permanent posts will be entered in order of seniority as measured by substantive pay drawn and below these will be shown the posts left vacant. Besides alterations due to increments, the columns will in the same way show all other permanent alterations due to deaths, retirements, etc., and .thus negative alterations will sometimes arise. For this purpose, substantive jarrangements made under Rule 13 of the Fundamental Rules in place of 'officers whose lien has been suspended will be considered as permanent. 'Iso corrections will be made in permissible expenditure with regard to leave and officiating arrangements, except that the pay of temporary men officiating in permanent vacancies will be added to the permissible expen diture as stated in the beginning of this paragraph. The fly leaf for April of each year should be checked with the annual establishment return which should include the names of all temporary men in service on the date to which it relates, indicating which of these are offi ciating in temporary and which in permanent vacancies. Some clerical labour in preparing the fly leaf in Form B may be saved by utilising the duplicate copy of the annual establishment return. should not be corrccted until the incro received. When tliat certificate is received after the month in which it falls dne, the per missible expenditure preTiously entered for the month or months affected will reciulre correction. Increment falls due when a Government servant is on leave and the increment ccrtifi- nn tlip I>‘'ri'xl of leave, the immediate action should be confined to the entry of a note fin Si drawn until the Government sen-ant returns from I e r ^ c n t servant r e to M to dut™ ^ ' G. In the case of large establishments, however, it may be found incon venient to adopt the fly leaf in Form B. In such cases, as well as in any other case the Accountant-General may at his discretion adopt the simpli fied fly leaf m Form C. u 9: or dcchict entries on account of casualties should be pay bill, and the total addition on account of incre^ ments from the increment certificate. The auditor should also keep the duplicate copy of the annual^ establishment return ready for reference in cnecKing mcrements and making such notes as may be necessary. .. '• ^ bill it will first of ali be necessarv to check all the tifT" ‘II tlie absentee statement, and at • 1 <1! f'ssibihty of the leave-salary and officiating pay of the wfubrnnW Ordinarily, with a time-scale, there lU W f officiating arrangement against each vacancy. If an estab- ishment contams its own leave reserve no question of extra cost can arise
- 176. 1 6 5 A PPEN D IC ES. [No. 11 but t!n;ie may be savings. If, however, a cadre does not include its own leave reserve, then extra cost and savings will possibly both arise. For instance, any difference between a man’s leave-salary and his normal duty- pay will be a saving, while the pay of men officiating in leave vacancies will always be extra cost. The savings and extra cost will be worked out and totalled by the Audit office in special columns in the absentee statement and the totals postedin the audit cage in the course of audit. The auditor will ne.xt audit first against the fly leaf in Form B (or against the annual establishment return if Form C is used) and then in the bill itself all items corresponding to the names entered in the increment certificate, using the blank column in the bill form for noting extra cost and savings. Then the remaining items in the bill against which there is some thing in the remarks column should be audited and any changes affecting the fly leaf incorporated therein. I^one of the remaining items in the bill need fee cheeked The total of the bill will be entered in black in the Audit Register. There will also be entered in red ink any sums held over (H. 0 .) for future payment. It will be convenient to record a number against the held-over amounts. The gross total of extra cost (E. 0 .) and savings (S.) will 'also 1)8 entered in the Audit Register in red and black, respectively, the absentee statement. The number to be entered in the Audit Register will be— (a) when a cadre does not contain its own leave reserve, the sum of the number of men drawing duty-pay (substantive or offi ciating) ; <b) if it does contain its own leave reserve, then the sum of the number of men drawing duty-pay and of those drawing leave salary. This number will be noted in black ink in brackets between the voucher Humber and the amount. In each case the total amount of the bill will be entered, although in the former case the men on leave are omitted as regards number. It will be necessary to require officers to report in their absenti^e statement the number of permanent posts left unfilled. The pay for these posts at the minimum rate should be included in the amount of Savings worked out and the number shown in brackets in red ink with S. agamst it. It ,™<;renient claimed operates to carry a Government sm-ant over an cflioieiifv bar t it ® declaration from the authority empowered to allow the increment tliat it has isHcd ItFelf that the Government servant in question is fit to pass tho efllcicncy bar. 8. The audit check will be to see that the total of black numbers does not exceed the sanctioned scale, and that the total of the black amounts lie , the total of the bill and savingc) p lu s the amount held over, /ess the extr.i cost ^hich is recorded in red ink, does not exceed the monthly permis sible expenditure. 9. It will be noticed from the instructions in paragraph 7 that the amount held over for future pajTnent should be noted in the Audit Register that subsequent drawals of such amounts mar be recorded against these notes. The same procedure will apply (o amounts refunded. 10 a year a nominal test check for rate of pay onlv drawn in one tnonth s bill, selected by the Deputy Accountant-General, should be under- h l l t f month’s bill must be traced through the «Jlls of the year or years concerned.
- 177. 1 6 6 N o . 1 1 ] APPENDICES. 11 In cases where only one name affecting a particular cadre appears in'one bill, e.g., Sub-Assistant Surgeons who draw their pay on separate bills, Inspectors of Excise, etc., the simplest audit amoimts prac tically to a nominal audit and should be conducted m the following singl page form :— N a m e. & _o . g I s i ■ S i l Q • • 2 ft < I 3 o' C & pQ § 1 u o rO 1 c3 i O 8 < s S3 3 u i o > O g i pQ © ' o P *-3 Alteratioijg of pay and allowances will be shown in column 2 as they arise Under the audit month the initials of the auditor are sufficient if the payment is a regular one. If it is a broken payment brief notes should be xecorded. 12. In the case of large establishment, bills for which are drawn froiO more than one centre, arrangements should be made to obtain consolida^o establishment lists and absentee statements for facility of audit under this scheme. 13. As, under this scheme, the accrual of increments will be audited either against a fly leaf or against the duplicate copy of the annual establishment return, a local check of increments, after the check of initial pay, whicJJ is most important, will not be necessary.
- 178. APPENDICES. 1 6 7 [No. 11 FORM A. (S eep a r a g r a p h 1.) Detailed statement showing the calculation of initial pay of the estab lishment of the as fixed on the (date of introduction of time-scale of pay) based on the orders contained in Government letter No. dated NameofIncumbent. * Date of appointment fromwhieh service in time-soale counts. ♦ Total period of service Irendered in the post J whichcounts [ in the time- 1 scale. Initial pay. ment. Remarks. i Y. M. D. Bs. A . • These columnfl shouJd be suitably modified if a different basis of calculating initial pay Is adopted. Fly FOEM B. (See paragraphs.) leaf of Audit Register.
- 179. 1 6 8 No. 11] APPENDICES. Month. FORM C. (See paragraph 6.) Fly leaf of Audit Register. (Simplified form.) Last mouth’s figure and changes during the month. Changes for the Changes for whole month, broken periods, + increase, + increase, —djcrease, ^ —decrease, A. B. April 1921 Mav 192] Last mouth’s figure as per column A. Add -Changes on account of Deduct casualties. Add—Changes on account of in crement.?, Total Add—as per column A Total for the whole month Last month’s figure as per column A. Add Deduct casualties. -Changes on account of Add—Changes on account of in crements. Total Add—as per column A Total for the whole month R s . A. P. I R s . A. p. 2,579 0 0 -f-16 0 0 + 12 0 0 2,595 0 0 1 12 0 0 2,595 0 0 2,595 0 0 2,607 0 0 2,595 0 0 IS 0 0 2,613 0 0 14 0 0 14 0 0 2,613 0 0 2,627 0 0 unci s o o n fo r o t h e r m o n th s . • When a chnngo <locs not take eBcct from the first of the m onth tho bill for which is under audit, tU« iimmnt rc'latliiu to ttmt month should bn pouted in column B, and the amount for tho whole month ahoul ilmoimt rc'latliiu .- ............- .................... - • -----, be recorded in column A of tho following month.
- 180. 1 6 9 a p p e n d ic e s . [ N o . 12 APPENDIX 12. [See Article 387.1 . Procedure for the preraraffcn cf Fenticn Pf/jrrtnt Ciderr, {Not prinled.)
- 181. 1 7 0 No. 13] APPENDICES. APPENDIX 13. [See Article 206.] Special instructions in regard to the audit' in the Central Office of certain charges pending an extension of the system of local inspections. Nature of charge. 1. Grant of leave to Goverrmaent ser vants whose record of service is not maintained in the Central ofiQce. 2. Travelling Allowance audit, rates of pay of claimants. 3. Purchase of Stores . . . . 4. Charges which are partly recoverable from private persons and partly borne by Government, when the Audit office is not in a position to check the distribution. 5. Payments at certain contract rates. In’cases where such rates are not re quired to be commiim'cated to the Audit office. 6. Pa3 fments to Government servants of a moiety of fees realised by Govern ment, for work done for local bodies or private persona. Instructions. Certificate No. 4, C. A. C. Form 7, may be accepted in audit. A test-check should be applied. A certificate from the drawing officer should be obtained to the effect that all the articles detailed in the vouchers attached to the bill and in those re tained in his office have been duly re ceived in good order and accounted for in the Stocks Register. It should also be certified that the quantities are correct, the quality is good, the rates paid are not in excess of the accepted and the market rates and that suitable notes of payment have been recorded against the indents and invoices con cerned to prevent double payment. This certificateshould be in addition to that prescribed in Article 104 (a), C. A.C. A certificate of the competent authority to the effect that the amount charged to Government is correct may be accepted. A certificate may be obtained from the competent authority that the claim is correct with reference to contract rates. The drawing officers should certify on each bill in which the claim ia pre ferred that the fees on account of which the claim is made have actually been realised and credited to Grovem- ment (the month and the amount of credit in the accounts being specified) and that no claim in respect of the same item of receipts has been drawn previously. Local audit of these charges by the local audit staff can easily be arranged.
- 182. APPENDICES. 1 7 1 [No. 13 Nature of charge. In stru ctio n s. 7. Contributions to local bodies of actual expenditure or a moiety of actual expenditure on certain objects. 8. Audit of pay of non-gazetted Govern ment servants on a provincial scale and others so as to detect double payments. Audit of the pay and allowances of non-gazetted Government servants of whom there are a large number in each district and who are paid in several batches during the same month. A certificate should be obtained from the competent authority to the effect that claims have been checked with refer ence to actual expenditure incurred. A certificate in the followingformshould be obtained from Heads of ofiices on the consolidated absentee state ments— “ Certified that the following vacan cies have been left unfilled dur ing the month of-----------------in the grades mentioned against each. ----------Grade of--------No. of vacancies Ditto Ditto Ditto. Ditto. N .B .— The scale of posts in each grade wiU be reduced by the number of vacancies and the audit will proceed against the reduced scale. Audit should be against both number and amount sanctioned for each district.
- 183. A P P E N D I X 1 4 . [See Article 105.] List showing the acerints o£ receipts, oi revenue, and of stores and stock the aidit o£ which has, under R ile 13 of the Av^itor General s been entrastei by the Governor General in CouncU to the Audit Department :— LIST I. Annnm^TTS OT? E'EOEIPTS FOR THE AUDIT OF WHICH THE GOVERNMENT OF INDIA DESIRE THE AUDITOR GENERAL TO ARRANGE. (i) General. 1. Receipts of Custom Houses and Government Presses. 2. Tribute from Indian States. 3. Premium on bills and Remittance Transfer Receipts. 4 Recoveries on account of cost of establishnaents (including contributioa for leave and pension) entertained on behalf of, or lent for service under, outside authorities. 5. Interest on loans (except Revenue advances). 6. All contributions payable under orders of Government, by local funds or othrir bodies, on account of Government Medical, Sanitary or other institutions. 7. Receipts in aid of superannuation. 8. Fees for Government audit, except fees for audit of Co-operative Societies in Assam. 9. Revenue realised by officers of the Public Works Department. (N n T E .-C an al revenue realised b y Clvi! officers and paid direct Into treasuries does n ot come under th is heading.) 10. Rents of buildings belonging to the Public Works Department and o electrical, water supply and sanitary installations, realised by direct paymen into or by deduction from bills presented at treasuries. 11. Convict and Reformatory charges recovered from Indian States. 12. Recoveries on account of rent of furniture (including the levy o* prescribed percentages on the capital cost in case of certain high otiiciais> Article 255, Audit Code). 13. Sale of National Health Insurance and Unemployment Insurance stamps. Hi) Special accounts of E eceipts in the various Provinces. Madras. (1) Mica Accounts. (2) Veterinary College. (.S) Court of Small Causes. <4) Triplicane Langerkhana. 1 7 2 I f o , 14] a p p e n d i c e s .
- 184. 1 7 3 a p p e n d ic e s . j^2fo. 14 B o m b a y . (1) Presidency Magistrates’ Courts. (2) Office of ComiQissioner of Police, Bombay. . (3) Contribution from the Southern Mahratta Country and Jath States m connection with the settlement of criminal tribes. (4) Contributions from the District Board, Larkana, to Provincial Public Vvorks or repairs to roads. (5) Shipping Office. (6) High Court Deposits. (7) Court of Small Causes. (8) Grant Medical College. (9) Receipts on account of Fumigation of American Cotton delivered at Bombay. , (10) Emigration Fees. (11) Eeceipts of the Marine Survey Department. B e n g a l . (1) Commissioner of Police, Calcutta (Fees and Fines). (2) Shipping Office, Calcutta (Fees and Fines). (3) Patents Office. (4) Protector of Emigrants (Fees). (5) Accounts of the Bengal Engineering College, Sibpur. (6) Government Timber Accounts at Messrs. Martin & Co. f n d t lli (9) Receipts on account of sale of maps in the Map Record and Issue office. L n IT E D P e OVINCES. (1) Sale of Government estates. (2) Sale of land and houses (nazul). (3) Rents of buildings transferred to Civil Departments. (4) Mirzapur Stone Mahal. (5) Endowments of late Kings of Oudh. (6) Government Educational Institutions. (7) Divisional Forest Offices. (8) Oftice of the Chief Inspector of Boilers. (9) General Police Funds.
- 185. 1 7 4 Uo. 14] a p p e n d i c e s . (10) Government Estates: — (a) Dudhi, {b) Gonda, (c) Stud Farm, Ghazipur, {d) Allahabad. B u r m a . (1) Recoveries from Mergui Rubber Plantations Company. (2) Recoveries from Messrs. Oppenheimer and Company, Police Supply Contractors, of interest on amounts they have been exempted from deposit- ing as security. (3) Contributions from the Port Commissioners, Rangoon, for a light vessel. (4) Recoveries from the Irrawaddi Flotilla Company for Dalla Dockyard and Mandalay Dockyard. (5) Recoveries from the Burma Railway Company for river training. (6) Recoveries from the Monywa Municipality for repairs to a bund pro tecting the town. (7) Rangoon General Hospital Receipts. (8) Arms licenses fees in the office of the Commissioner of Police, Rangoon. (9) Receipts (largely Central) in the office of the Principal Port Officer,. Rangoon. (10) Receipts in the Bailifis’ Department, Small Cause Court, Rangoon. (11) Receipts in the Bailiffs’ Department, High Court, Rangoon. (12) Receipts in Kado and Agency Forest Division, Moulmein. (13) Receipts in the Depot and Agency Division, Rangoon. (14) Receipts in the Depot Division, Mandalay. (15) Maymyo Hospital Receipts. (16) Motor Vehicle Receipts in the office of the Commissioner of Police,. Rangoon. (17) Hackney Carriage receipts attached to the Commissioner of Police, Rangoon. (18) Burma Boiler Inspection fees. D e l h i P r o v i n c e . (1) Test-Audit during inspection of the receipts of the Police Department. (2) Record office fees. (3) Sheriff’s petty accounts. (4) Copying Agency accounts. (5) Receipts under the Workmen’s Compensation Act. B i h a r a n d O r i s s a . Receipts on account of fees paid at the office of the Principal, Indian School of Minos, Dlianbad.
- 186. 1 7 5 A PPEN D IC ES. [No. 14 A ssam. Accounts of fees leviable under the Indian Companies Act, Vil of 1913, ^ ■ 6 maintained in the office of the Registrar of Joint Stock Companies, Assam. I P unjab. (1) Government cattle farm, Hissar. (2) Copying agency accounts (every District). (3) Deleted. , (4) The Central Museum accounts. (5) Excerpt fees accoimts of special Qanungos. X oeth-West I ’eontiee P rovince. Sheriff’s petty accounts. iH i) A ccounts of lieceipti> specially under the audit o f the A ccountant General, C en tral Revenues. (1) Cost of over-printed stamps supplied to Indian States. (2) Cost of stores supplied to non-Government institutions, such as: — (i) Senun supplied by the Central Institute, Kasauli. (ii) Serum supplied by the Civil Veterinary Department. (iii) Instruments supplied by the X-Eay Institute. (3) Accounts of the Bushire Coal Department. ^*2') Accounts of Receipts specially under the audit of the Audit Oificer, Indian Stores Department. (1) Departmental charges recovered froni Indenting Departments by the ^Qdian Stores Department in connection with purchases made by the latter behalf of the former, i (2) Testing fees recovered by the Government Test House, Alipur, from Government Departments, Eailways and private firms and individuals. (3) Inspection fees levied by the Metallurgical Inspector, Jamshedpur, the Inspection Branch of the Indian Stores Department from Govem- **ient Departments, Railways and private firms and individuals. (4) Sale proceeds of samples, tender forms, etc., relating to the Indian ‘-tores Department. (5) Receipts on account of the sale proceeds and duty on salt manufactured sold b .% - the Northern India Salt Revenue Department. (6) Duty on salt manufactured at the Kohat Mines and realised by the ■Northern India Salt Revenue Department. b (V) License fees for the manufacture of crude salt realised by the Internal ’’anch of the Northern India Salt Revenue Department. (8) Miscellaneous receipts of the Northern India Salt Revenue Department.
- 187. 1 7 6 14-) a p p e n d i c e s . A c c o u n ,. o , U c c .iv i. (1) Telegraphs, Telephone and Radio-telegraph receipts. (2) Receipts from money orders and British Postal Ordeis. (3) Postage prepaid in cash in Presidency Towns. (4) Receipts for advertisements and book-stalls m Post offices. (5- ^ Rent of public buildings occupied by Posts and Telegraph officials. Accounts of R eceipts audited hy the M ilita ry Accounts Officers. . ^ i. i. (3) All receipts relating to the Army ,and Marine Departments falling under the heads “XXXVI” and “XXXVIl.” Accounts of B eceivts and Stm es a n d S tock ^^nder the audit o f the ■ ■ ' A ccountant General, Railways. serll^it^s^'or^ f° seS^n^f o f ian ^ay c S a S s st^vJ^ing^^tkSig^'or con structing State Railways. (2) The audit of all receipts of State Railways tion or open to traffic and whether under direct administration of the bt or of the agency of a company. (3) The audit of all accounts of stores or stock or and plant of State Railways, whether under survey or construction o ^pen to traffic and whether under the direct administration of the State or of a company. , . , t (4) The audit of all receipts and expenditure relating to accounts manufacture including workshops manufacture, of State Railways, ^^eth Tder cSistruJtlon or Spen to t iU c and whether under the direct admmis tration of the State or of the agency pf a company. (5) The audit of unfunded debt, deposits and advances relatmg to Sta^^ Railways, whether undor n -?’ of whether under the direct administration of the State o. ot tlie .loCncy a company. • , o i, u (6) The audit of all classes of receipts and expenditure and of all accoun of Indian Railway companies including Indian Branch line compam^ railways the property of Indian States or of I^’ strict Boards, so far as m audit bv the Secretary of State or the Government of ^ndia or on the^^ hehalf is permitted or prescribed in contracts or agreements to which Secretary of State or the Government of India is a party. (1) The audit of all rates and fares charged by a Railway Administratio with reference to restrictions or limitations imposed by State or the Government of India or on their behalf under the contracts or agreements to which the Secretary of Stare or the Go’ier ment of India is a party. (8) Accounts oE the South Raipur Tramway Construction. (9) Accounts of the Vizagapatam ITarbour Construction.
- 188. 1 7 7 APX'ENDICESj [No. 14 LIST II. ACCOUNTS OF STORES AND STOCK COMMON IN ALL THE PRO VINCES FOR THE AUDIT OF WHICH THE GOVERNMENT OF INDIA DESIRE THE AUDITOR GENERAL TO ARRANGE. (0 General. / (1) Accounts of opuim at treasuries. (2) Accounts of stamps at treasuries. (3) Stock accounts of currency notes (including currency lost note accounts and verification of cancelled notes). '(4) Accounts of stores (i.e., stock including manufactures and workshop accounts, tools and plant, materials-at-site and road metal in the Public Works Department). (5) Accounts of Government Farms, including implement Depots. (6) Accounts of receipts and stores of District and Central Jails, inclu ding Jail Depots, Jail Factories and Reformatory schools. (7) Receipts and stock accounts of workshops. (8) Receipts and stock accounts of Government gardens. (9) Stock and Stores account (including seed and implement accounts) of the Agricultural Department. (10) Receipts and stock accounts of Industrial and Commercial Institu tions. (11) Principal State Hospitals including Mental Hospitals. (12) Account of furniture in residences of high officials of Government. {ii) Sp ecial Accounts o f Stores and Stock or Receipts in the various Provinces. M .i^B R A S . Accounts of Stores. (1) Presidency Port Office stores. (2) Ceylon Government securities. Accounts of Receipts and Stores. (3) District Forest Officers. (4) School of Arts, (5) Stationery Office. B o m b a y . ■ _ Accounts of Receipts and Stores. (1) Stamp Office, Bombay. (2) Stationery Stores, Bombay. (3) Advance Account of the Director of Agriculture. (4) Mint store accoiints and verification of metal baiancfts at the Mint.
- 189. 1 7 8 14] a p p e n d i c e s . B e n g a l . Stock accounts. (I) Mint store accounts and verification of metal balances at tlie Mint. Annual verification of Britisli Postal order forms kept in stock in the office o f ^ e Accountant General, Posts and Telegraphs and ir the offices of the Controller of the Currency an^ the Accountant General, Posts and Telegraphs. Receipts and Stores accounts of Government offices or Departments. (3) Mathematical Instrument Office. (4) Stationery Office accounts. (5) Police Accounts. (6) Keceipts, Stores and Stock of sub-Jails. (7) Photo Litho Office (Survey of India). (8) Botanical Survey of India. (9) Imperial Library. (10) Imperial Serologist. (II) Registrar, Joint Stock Companies. C e n t r a l P k o v in c e s . Accoimts of receipts and stores. (1) Receipts, stock accounts of provisions and manufactured articles and accounts of lunatics’ cash, jewellery, etc., in the Mental Hospital, Nagpur. (2) Receipts and stock accounts of Menagerie, Nagpur. ^ _ (3) Receipts and stock accounts of the Central Vaccine Depot, Nagijui. (4) Receipts and stock account of the Society of Agriculture and Indus tries, Central Provinces, Nagpur. (5) Receipts and stock account of Robertson Medical School, Nagpur. (6) Byramji Dairy Telinkheri, Nagpur. (7) Advance accounts of the Director of Agriculture, Agricultural Engineer, Nagpur, and Deputy Director of Agriculture, Jubbulpore. U n it e d P r o v in c e s . Accoimts of receipts and stores belonging to the following Government Departm ents:— (1) Accounts of the Bacteriological Laboratory and Dairy at Mukteswar. (2) Government Estates, Tarai and Bhabar, Naini Tal. (3) Police Accounts. (4) Agricultural Engineers, Cawnpore. (5) Bovine Lymph Department at Patwadanger.
- 190. 1 7 9 A PPEN D ICES. [No. 14 P u n j a b . Accounts of Receipts as well as of stores. (1) Arts and Crafts Depot, Lahore. (2) Reformatory School, Amritsar. (3) Indian Law Reports, Punjab. N o e t h -W e s t F n o > ’T iE R P r o v i n c e . Accounts of receipts and stores. D e l h i P r o v i n c e . Accounts of receipts and stores. (1) District Jails. (1) District Jails. A s s a m . 1) Police Accounts. B u r m a . Accounts of stock or stores. (1) Police supply and clothing accounts. (2) Marine Store accounts of Rangoon, Mandalay and Bassein. (3) Marine Workshops, Mandalay. (4) Rangoon Dockyard. (5) Police Accounts. > (6) Book Depot accounts of the Agricultural College and Research ^ ’stitute, Mandalay. (T) Stock and Workshop Accounts of the Agricultural Engineer, ■Mandalay. . (8) Book Depot accounts attached to the Government Technical Insti- Insein. B i h a b a n d O r i s s a . (1) Police Accounts. (2) Receipt and stock account of stationery and Chubb’s lock stores. (3) Receipt and stock accoimt of cheque book and other forms embossed impressed with one anna and two anna stamps, ^**0 Sppc'ml Accounts nnder the A u d it o f the Accountant General, Central Eevcnuea. (1) Stores account of the Executive Commissariat Office, Port Blair. (2) Toshakhnna stores account sent bv tlip. Foreign and Political Depart ment.
- 191. 1 8 0 jjo. 14] a p p e n d i c e s . (3) Central Research Institute, Kasauli. (A) X-Ray Institute, Dehra Dun. . -- ■ t) A co o L of the funds of Ihe Maiwa Bhil Corps, E q u ip m e n t LedgerrAmmunition account and Platoon Acquittance Rolls. (iv ) S pecial A ccounts under the audit o f the A ud it Officer, In d ian Stares ' ' ^ D epartm ent. (1) Accounts of stores inspection dep6ts of the Indian. Stores Depart- “ ^”(2) Stores, Workshop and Electric Power House Accr.unts relating to the Northern India Salt Revenue Department. (v ) Accownts of S tock or Stores under the audit o f ihe Accountan ^ ’ G eneral, P osts and Telegraphs. (1) Accounts of stores (including Stor.-? Depots and Workshops). (2) Stock of Posts and Telegraph forms and publications for sale to tn public. (v i) A ccounts o f Stock and M ilita ry Accountan in charge of Military Works and Pubhc Works Officeis. (2) Receipts from and balances of workshop Suspense Accounts. (3) Army and Marine Department Stores Accounts (including those Manufacturing concerns and workshops). LIST III. ■ .C C O .N T B U N P E ft T H ^ T Local Funds administc.rrd by the Governm ent of India. I. Tndiiin Research Fund. - i x i V iV Revenues. Tow n and Bazar Funds. 3. Ajmer Chowkidary Fund. 4. Indore Residency Bazar Funds. 5. Sutna Bazar Fund. 6. Manpur Town Funds. 7. Bhopal Local Funds. 8. Loralai Town Fund. 9. Bolan Bazar Fund. 10. Fort Sandeman Bazar Fund. II. Niishki Town Fund. 12. Ilarna-i Bazar Fund.
- 192. 1 8 1 A PPEN D ICES. [No, 14 13. Pishin Bazar Fund. 14. Sibi Bazar Fund. Police Funds. 15. Police Chanda Fund, Ajmer. 16. Nowgong Kanjar Fund. 17. Zhob Police Fund. 18. Quetta-Pishin Police Fund. 19. Sibi Police Fund. E du cation Funds. 20. Ajmer-Mayo College Fund. 21. Lord Northbrook Medical Fund. 22. Daly College Fund. M edical F u n d i. / 23. Bhopal Dispensary Fund. 24. Nowgong Civil Hospital Fund. 25. Persian Famine Relief Fund. 26. Bhopawar Dispensary Fund. 27. King Edward Hospital Fund. 28. King Edward Medical School Fund. 29. Hospital Assistant Reserve Fund (Rajputana). 30. Ajmer Dispensary Fund. M iscellaneous Funds. 31. Andaman Home Fund. 32. Imperial Service Local Charges Funds. . 33. Bundelkhand Agency Miscellaneous Fund. Local F u n d ndm.inistored hy Local Bodies. 34. Ajmer District Fund. C iv il Depoeits. 35. Account of the Controller, Local Clearing Office, Delhi (temporary). N o tf — The a.’ cnu'i-s of i'fir s 0, 1. 3. 14 and IB are andited IccaUy liy a sfraraK- s'**'' fm p'ovwl by th» •^evenue’CnmmisPiontr, Boluc'iii’ an, wiih tlio concurrence of the Auditor General, os o tempi.rarj arrangem cni. LIST IV. Ac c o u n t s u n d e r t h e a u d it of t h e a c c o u n t a n t g e n e r a l , MADRAS. JLocal Funds administeyed hy the Government of India. H ducation Funds. 1. Mercara School Endowment Fund.
- 193. 1 8 2 No. 14] APPENDICES. L oca l F u n d s a d m in istered by L ocal B odies. 1. Coorg District Fund. 2. Municipalities of Mercara and Virajpet. LIST V. ACCOUNTS UNDER THE AUDIT OF THE AUDIT OFFICER, INDIAN STORES DEPARTMENT. Local Fund's adm inistered by the G overnm ent o f In d ia . 1. Accounts of the Pachbadra (Jessol) Garden. LIST VI. A C C O U N T S W H IC H D O N O T R E L A T E D IR E C T L Y TO TH E R E C E IP T A N D E X P E N D IT U R E O F G O V E R N M E N T M O N E Y S . {%) S p ecia l A ccou n ts u n d er the ^audit o f the A ccoun tan t G eneral, V entral Revenues:. 1. State R ailw ay Provident Fund. 2. Financial D epartm ent Provident Fund. 3. N orthern India S alt Revenue Departm ent Provident Fund. 4. Civil Veterinary D epartm ent Provident Fund. {ii) S pecial A ccoun ts u n d er the audit o f the A ccoun tan t G eneral, P osts and Telegraphs. 1. Postal Insurance Fund. 2. Postal SavinjTs Bank Accounts, including the purchase, custody and sale o f iGovernment securities and Investm ent certificates on behalf o f the depositors. 3. The accounts in connection with the issue, custody and discharge of P ostal Cash Certificates. 4. The accounts in connection with the issue and the sale of Interna tional reply coupons. 5 The accounts in connection with the issue and sale of British Postal Orders. 6. Money Order Accoiints. (Hi) A ccounts u nd er the A u d it o f the M ilita ry A ccoun tan t General. 1. Accoim ts relating to transactions under: — I- Unfunded debt— Savings B an k Deposits— Bank Accounts. {a) Cem etery Endowment Fund. (h ) General Provident Fund. (p) Other m iscellaneous Provident Funds. II. Accounts relating to Deposits under the head ‘Deposits and Advances’— Public W orks and M ilitary W orks Deposits.
- 194. 1 8 3 .4PPENDieES. 1 5 a p p e n d ix 15. [See Article 258 A.] Rules for^he Accounting and Auditing of the Passage Concessions. -Per50«aZ Passage J c c o u n ts .- A pro fon n a account ^or each memhPr f 1 Account for each officer, and ^ ®^igible for the benefits of the ^'he fofonnf K ®' • A ® Personal Passage Account '•'iary BouL hnnvt allotted for each benefi- for L ch seivie o f separate volume being maintained maintifnpTfnr ^ suitable index will >t wm brrecorded:!!'^ ^e kept in sterling. In *^Lg°ulation^'6^- passages admissible under (ii) the cost of each passage as definedin Kegulation 2 (c), subject to the li.Tiitprescribed in Ecgulation 8; 'tfon railway fare permissible under Regula- (v) any variation in the balance required under B«gulation 11. • feu fa t * -
- 195. 1 8 4 N o . 15] iU T E N D lC tS . The rebate statement in respect of the cost of nassage of officers of the Indian Audit and Accounts Service adjusted in the books of the depart mental officer should be compiled by that officer, and inforniation on this account should be obtained by him from the details of debits r a is e d in the accounts. N ote 3.— All the Hom e Lines carrying passengers to and from India at present quote tlieir fares sterling. In the few ca^es in -which the fares are quoted in rupees without any reference to sterling, the rupee fares will be converted into sterling nt the same rate as is adopted in converting sterling fares into rupees under paragraph 5 below. The daily quotation statement which will be neceS' sary for this purpose should in such cases be obtained by the Aitfl^^ Officer direct from one of the leading exchange banks or from a respect able firm of exchange brokers. NOTT. 4.— Credit in respect of paFsage forrliildren under 12 years o f nge sjiould be at adult rate. This value credited to the Personal Passage Account of an officer f<’* his child can be utilized toi meet the cost or part of the cost of more thao one pa.ssage actually engaged for that child. N o te 5.— A Personal Passage A ccount should be credited n-ith the cost o ! the appropriate number return passages by P. and O. 1st class B at the rate for retAnn passages determined with references t" Begulation 2(c). Tiuis. in case an officer chooses to travel on single tickets both iiomeward and back. will not be allowed any benefit in excess of the cost of a return passage by P. and O., 1st class B , if only amount at his credit in the Personal Passage Account is the cost of one return passage by P. aud 1st class B. N ote 6.— Under the Passage Regulations an officer is fre#» to choose the line of steamers by whicli will travel and is not debarred from booking a 2nd class pasFage or a passage in any lower class. TH savings accruing from the exercise o f either o f these options will remain at credit in the Personal Pass^g A ccount of the person or persons concerned and can be used toward.^ meeting the cost or part o f the co^ o f additional passage or passages engaged even in excess of the number of P. and 0 . 1st class B passage* whose value has been credited to th? Personal Passage Account concerned. 2. As the accounts are purely personal, the credit outstanding in tb® account of each person can only be utilised for the benefit of that person- Whenever any member o f an officer’s family dies or ceases to be eligibly for the benefits under the Passage Regulations, his or her account shoup be cIorihI I)v noting the word “Closed” and the reason therefor shown i’’ Yovm A. The balance, if any, in the account of a member of an officer family when it is closed may not be transferred to the account of officer or of any other member of his family. When the officer himsel* ceases to be eligible for the passage concessions, the whole set of accoun'^' of that officer and of his family should also be closed after due time been given for advantage hr, be taken of the benefit permissiblp iiTidf' Rsgiilations 7 and 1'2. Any credit outstanding in the account lapses. 3. PrncrfTiirp. fo r rnr/atjinr/ paxsnr/p,^.— The application for passage passages will be made by the officer in Form B. If the officer is entitle*^ (having due regard to the balance in the account of the person for the passage is elaimr.d and to the provisions o f TJep:iilntion 8) to the of th i' pnssagcB a p p lied for, nn authority in l< ’orni V will bf' iBSned to t!' officer. Form C will be printed in two foils, of which one should kept as an office copy. The forms will be machine-nuinbered serially each year and bound in hooks of convenient size. As these forms furii'°
- 196. 1 8 5 A PPE N D IC E S. [ N o . 15 ■authorities for payment, tliey should be carefully kept under lock and •'ey in charge of the Superintendent, Gazetted Audit Department. > ^OTE 1. —Return passages iDay be applied for and authorised in the manner indicated above, except inf in which an officer Ih proceeding on leave, at the end o f which he is due to retir? or declares his *Jcention to do so, when he is entitled to single passages only. , ^OTE 2.—Tho Steftniship Comp.^nIes, namacl bolow have agreod to grant to passengers trax*elllna ^Sles Passage Conoessiona free conve^-ance of pcrsoual bn^^ag: in accordance with th? follo^viuK (a) P. & O. S. X. Coy.— For the ofHccr— 7 cwts. For his wife 5 „ For each child 1 „ The cwt. being regarded as e^iuivaleiit to 5 cubic feet. (b) B. I. S. N. co y .— Do. do. (c) Anchor Line Do. do. <d) Ellcnnan City L in o -F o r ofliccr— 7 cwts. For his wife 5 „ For liis children— 3 cwts. <e) Hall Lino Do. do. These allowances should be noted in form C. 4. On receipt of the authority in form C, the officer will forward it to J O e Steamship Company or the Agent through whom he wishes to engage ■ fte passage or passages. On engaging the passage or passages, the offi- will give the Steamship Company or the Agent through whom the Passage or passages are engaged, a receipt in Form D. If the passage engaged through a Passenger Agent that Agent will send the author- in Form C and the receipt in Form D to the Steamship Company or Agent of that Company, with whom the passage is booked. In res- Pect of all passages, whether booked direct or through an Agent, the ^ ’ t^amship Company or the Agent will then present a bill to the Audit JiBcer concerned for payment, and will send the authority in Fci-ro C long with the bill, explaining the difference, if any, between the claim ’*d the authority. j, t) Paym ents o f cost o f passages.— The Steamship Company or the ^^§ent of that Company or the Passenger Agent will present weekly con- ■ '^ ’idated bills to each Audit Office for payment, showing clearly :— (1) The name of the Steamship and also of the Agent, if any, through whom the passage was booked. (2' The names of poits between which the passages are engaged (including the journey by land between port and port, if any, covered by the Steamship Company’s ticket). (.T ) Class of arcominodation. (4) Date of sailing. (5) Cost of passage, single or return, in sterling for each peraon separately, viz., for the officer, his wife and each child (with names of wife and children and age and se.x of each child).
- 197. 1 8 6 N o . 1 5 ] APPENDICES. (6) Amount in sterling, if any, paid W the officerhimselfas excess over the amounts authorised in Form C. (7) Balance claimed in sterling. (8) Equivalent of (7) above in rupees. (9) Rate of exchange adopted. (10)Net amount claimed in rupees. The rate of exchange at which sterling faires will be converted into rupees will be the opening selling rate of Demand Drafts on London quoted on the morning of the first working day of each week. The weekly bills s p t to the Audit Office will be supported by a copy of the daily quotation statement issued either by one of the leading Exchange Banks or by a respectable firm of Exchange Brokers. I K ote.— In the few cases in which the fares are quoted by a Steamship Company in rupees without an? reference to sterling, only the rupee amounts may be shown in the weekly bills. In such cases tlio Steamship Company is not required to support its weekly bills by a copy of the daily quotation statemeu* nientioned in tliis rule. See alfo ICofo 3 under paragrapli 1 above. 6. If a claim presented by the Steamship Company or by the Agent of that Company or by the Passenger Ageut is correct and in order, and is supported by the authority in Form C and the daily quotation statement referred to above and, in the case of Passenger Agent, by the certificates prescribed in Government cf India, Finance Department, Circular letter No. F.-68-C. S. R.-25, dated the 22nd December 1925, as modified by G ov^' ernment of India, Finance Department, letter No. F.-8-VII-0 . S. R ./27, dated the 25th May 1927, payment will be made direct to the Company; or to the Agent of the Company or to the Passenger Agent, intimation being at the same time sent to the officer in Form E. If the officer haS left India, the intimation will be sent to him to his Home address, if that be known, or otherwise to him care of the High Commissioner. Tli^ actual amount paid to the Steamship Company or to the Agent of tba* Company or to the Passenger Agent in rupees will be debited to iGeO' eral Revenues (see rule 21 below), while the sterling value of the p a y m e c * made on account of each passage will be entered in the column “Amount admissible and total payment” under the beneficiary concerned in tb® Personal Passage Account. N ote,— F or the convenience of the steamship Companies and of Agents o f those Companies and Passenger Agents, their bills for passage or passages booked -will be paid b y the Audit OfBcer concerne by means of Demand D raft on the Imperial Bank of India which can be cashed on presentation at tu local head office or the Branch concerned of the Bank. 7. The above instruction will cover oases in which the Steamship Coifl' pany or the Passenger Agent issues in India on payment in India * through ticket to London including a railway journey from a continents’* port to London. In case, however, the officer obtains a passage to a coi^ tinental port and makes his own' arrangements for the railway journey from there to London, a certificate in Form F will be furnished to tb® , officer, stating the maximum amount admissible for such railway journ« under Regulationa 8 and 12. Form F will be printed in two foils and be machine-mmibered like Form 0 , vide paragraph 3 above. The ficate in Form F will be presented by the officer in support of his claJi^* for the railway journey to the High Commissioner.
- 198. 1 8 7 A PPEN D ICES. [No. 15 8. An applicafciqtt for a passage may be made to the High Commission (“ r. Such application must be accompanied by a certificate from the Audit Officer concerned in India stating the amount in the Personal ^^assage Account at credit of each person for whom a passage is to be taken. This certificate will be furnished by the Audit Officer in Form CC to the Office!’, who should ask for it in sufficient time before he wishes to 'ipply to the High Commissioner. On receipt of an application support- ca by certificate in Form CC, the High Commissioner will be responsible lor furnishing the ajDplicant with the necessary certificate stating the Jaaximum cost of the passage which may be engaged for each person from Oeneral Revenues, for furnishing a duplicate copy of this certificate to the Audit Officer concerned in India, for making payments to the Steam ship Company or to the Agent of that Company or to the Passenger Agent for the cost of the passage, for intimating the same to the officer con cerned, and also for disposing of and paying the claim, if any, for the rail-ay journey to India. The High Commissioner will also send to the Audit Officer concerned in India a copy of any intimation received by tnm from the officer as to the non-utilisation of the certificate issued by the High Commissioner or the cancellation of a passage engaged on such certificate. 9. All payments made by the High Commissioner in respect of pass ages or of railway fares will be passed on by him through the Remittance -Account to India for final record in the Indian books" and also in the Personal Passage Accounts. In the latter the sterling pa-ments only Jieed be recorded as indicated in paragraph 6 above. In the former all P'lyments will be recorded in rupees, the sterling payment being convert- at the market rar? of e.xchange as determined in accordance with the •.provisions of article 345 of the Account Code. The consequential gain y exchange will be taken to the deposit head“ Exchange on Remit- '^ance Accounts” and will be merged in the net balance imdev that head 'mich will be dealt with in accordance with Article 347 (ii) of the -“ iccount Code. Tls^iittance Aoonnnt ivill show tho of the amoint? nii-I fitr o.if'li n^rsnn < !'‘pnrntflv ■ '‘ " ' I f ' * ' - ' ’ "- • • ‘ "■ I ''-ill also mcnflon in o ' Comp.nny nnd the 10. Ecconcilintion of the Personal Pnsi:nr/e Acrmnit.-! >rith the hooks.— Register of Sanctions and Payments % vill be maintained in Form G. til afresh each year and space should be left at e beginning in wh.ch can be recorded any sanction accorded in the pre- ®ciing year and not acted on by the end of May in the current year. 1-— The date on "-liich nn offlciT must (-ompiilsra-ily rc'tiri'froi.i s’ rvic,, whcthor on fhp .ittnln- " f " '" ■ '" ‘■ '■ i* ’ '''’ ‘" " ‘'• ■ h of si'rvir... and niso the dato of actual Ii an offlcera tth otlm eofp roc’SdiriKon leave declares his S, ?•? of from sorvico, thf* fact sliould be noted in the register in the remarks column so that ®audit office can see that single pasaagos only are Usiiod in such cases. ^ If no such declarafcion is received hut the officer obt:;in3return pass- "^be^^her for himself or for any member of his family, and retires tiie terntination of leave, the Audit Officer should watch forthe re- of the unused halves of the return tickets. Audit Ofllcer should sihj tlmt an ofUccr who has obt>»laed return tlckots for any momb«r * * ^ 8fmnlly makes a declaration that tho return lialves of the tickets have acruaUy been utlUicd.
- 199. 1 8 8 IT o . 1 5 ] A PPE N D IG i:.S. N o te 3.— The Atidifc Officer sr.ould arrange to m ake recoveries from the officers concerned in the follow in g circum stances :— '•> ’'s s f K M f s S.SS e s s ' Governor-G eneral in Council is satisfied tlia t the olflcer w as prevented b> cu-cunistantes te j his control from returning to d u ty, and (c) when an officer w ho obtains a return passage from .^ js h Comraissio^^^^^ pa^sag” '. the tick et Is or is n o t used. 11. As soon as an authority in Form C is issued, or a duplicate copy of such authority issued by the High Commissioner is received, entries m il m made in columns 1 to 3 and 6 to 8 of the register in Form G. i he entry id column 2 will be first the name of the officcr and next the names of the mem bers of his fam ily for whom the request is made. If intimation is received direct or through the High Commissioner as to the non-utilisation of an authority in Form C or cancellation of a pas^ag engaged, the fact shall be clearly noted m the register against the entrie concerned and also in the remarks column oi the Personal Passage Account- If intimation is received from an officer as to the cancellation of a pas&age the cost of which has been paid to the Steamship Company or to of that Company or to a Passenger Agent, the Audit Officer will forthwi applv to the Steamship Company or'to the Agent of that company oi to ti Passenger Agent for a refund and will watch that the amount of refund due is deducted by the Steamship Company or by the Agent of that Company d by the Passenger Agent from their next week’s bill. NOTE.— The above procedure w ill also be foUowed in cases in which unused halves of return tic k e t are returned to the A udit Officer. 12 When a payment is made to the Steamship Company or to the Agcn* of that Company or to the. Passenger Agent, the neccssary entries made in the register in Form G m columns 4, 9, 10, 11 and in the colu for the month in which the advance or payment is made. Payments made by the High Conimissioner when communicated tln W j the Remittance Account will be siinilarly entered in this ., payment in rupees” being noted in the column for the month w y hich t transaction is recorded in the Indian books and the month of the High Com missionor’s account being noted in column 11 instead of the ouchei nuni and <late. Officers claiming passages should be asked to intimate t_he dat« of embart ation for entry in'column 5 of the register as soon as possible after embai - ation. 13 Payments for pa.ssages, or for a railway journey, if ai^, should posted in the Personal Passage Account from the register in Form G, ea posting being initialled by the Superintendent in both registers. The post^i^, of these payments in the Personal Passage Accounts is of the utmost imp • ance, and it is essential that they should be made correctly and without a delay.
- 200. 189 A PPEN D IC ES. 14 The refunds, if any, effected in India under tlM last sub-paragraph of rule 11 above, and similar refunds appearing in the Personal be posted a s e n t r i e s in the Register of Paisage Account, and will be tijsat^d as m inus expenditure undei J h y t o %vhich the cost of passage was debited (see rule 21 below i nless to passages for which payment was made in P f the recoveries should be adjusted as receipts. In t^e case of .jj appearing through the Remittance Account, of be effected at the rate of exchange which was adopted n “ e inversion the original transaction in respect of which the refund is made, th g loss by exchange being adjusted as in paragraph 9 above. KTOTP — For Durno«os of the acijustmcnt of refunds, the amount due to Government, after deduction oi the amount, Uanj“ T a id by an offlJer himseU. should be taken into account. 14-4 If an officer who has taken a return ticket under the passage regu lations is recalled to duty before the expiry of his leave entitling him to a free passage (vide F. R. < 0) and if he of the ticket for his return journey, half the original cost for the double journey should be deducted from the claim, if ‘‘"y- ling expenses preferred by him in respect of his return journey, . , to the head to which the cost of the whole passage was originally debited (>>ee *^u1p 21 below). The necessary m inus entries should also be made in the ^ f t'.ions and Payments and the Personal Passage Account of the individual ^'Iticer. 15. Any amount forfeited by the officer, as the result of cancelling a pas sage in circumstances which entitle the Steamship Company to claim such forfeiture, shall be debited to the Passage Account concerned. 16 At the end of each month the postings in the Personal Passage Accounts pertaining to that month should be extracted on a separate sheet 'vhich will be attached at the end of the register. The entries in this sheet Mil have to be agreed with the corresponding entries m column 9 of the liegister of Sanctions and Payments. IT. Cancelled. 18 Procrdure in. cases of iransfer,—When an officer is temporarily trans- forred outside his own circle of audit, his Personal Passage Accounts wili continue to be maintained by his old Audit Officer. But m case of perma- *>cnt transfer a copy of his accounts and those of his family sliouid be loi- ^'ardod to the new Audit Officer along with the last pay certificate. KOI!-.— When the cadre of a service ivhicli i's controlled by one Govemmcnt incltidoa a post under tlie foiitrol of another Government, nn officer of that pcrvlce holding (he post may be 't 'lt to the latter Oovtninient by the former. In such a case, the personal paseaKC liN family, if nny, should continue to be nmlntalucd by the Audit Officer of the Governmeut control the service. 19. If an authority in Form C, CC or F has been issued and the officer is t*Grmanently transferred to another audit circle before payment on sueli ^^ithority has been made, a copy of such authority should be sent to the new ■^udit Officer, and the fact that this has been done should be noted across Register of Sanctions and Pavnients against the entry or entries con cerned. The n-w n d it Officer will enter such authorities in lu.s J vl'gI^.t«‘r Sanctions and Payments, indicating in the remarks column the name of Audit Officer who actually issued the authority. No further payments
- 201. w ill bo made or adjusted against such authorities the Audit Offi^r actually issued the authority. He will only pass on to the new Audit cer for necessary action in accordance with the ther claims for payment or debits appeanng in the Remittance Accoim or other information received in connection with such authorities If claim for paj-ment preferred by a Steamship Company or by the Agent a Company or by a Passenger Agent is passed on to the Officer in accordance with this instruction, the fact of ^ c should also be intimated to the Steamship Company or to the Agent oi that Company or to the Passenger Agent at the same time. 20. Officers in foreign service.—In the case of officers in foreign service ^hose pay is fixed as the pay which they Government service with or without an addition thereto in the form of a per centage of such pay or a fixed sum, recovenes will be made from the forei„ employers at the rate of Rs. 50 per month to meet the cost of pass^es. The^ amounts will be credited to General Revenues under the head X X X iii Receipts in aid of Superannuation—Contributions for pensions and gratu ities” : unless the officer belongs to a commercial or the mihtary depart- ment, in which case the contribution will be credited to the departmen concerned. On the analogy of Article 192, Audit Code, the contributions may be credited to the Government under whom the iGovernment servant is perma nently employed at the time of his transfer to foreign service. The concessi.-.ns when actually used may be classified in the same way as if the officer had been serving uncler the Government who received tn contributions. NOIE l .- T h e adequacy of the above rate of contribiitioh of Rs 50 Per month from foreten employ should be reviewed after a period of 5 years. The m ™ th bein? made on the boueflt nf passaRS concessions, a pro form d “ “count of credit at B s. oO i^ r monW hand and o f the actual payments on the other with effect from 1st April im s pru jormu. should be submitted to the Auditor General shortly after 31st March 1931. ■M OTH O — In the case of an officer to whom Reizulation 3B in Schedule IV to the Superior Oivil Son-ice (B eviS™ "of P a y T p ^ sig e and Pension) Rules, 1924, applies, the foreign employer Is not required to make any contribution towards passage. 21 H ea d o f A c c o u n t to w hich cost o f passages should be charged.— cost of the passages will be charged in the accounts under the head Allow^ auces, honoraria, etc.” relating to each major or minor head a separaW detailed head “ Cost of passages granted under the Superior Civil Services Rules, 1924” being opened for the purpose of recording these charges. 22 The rate of foreign service contribution shall be adopted as the basi« for assessing the liability of different Governments under whom an pflicer entitled to passage concessions may be employed, the actual method being follows;— (1) The liability of a Government for the passage of an officer ei^itle^ to passage concessions, shall be taken (for the present) at Ks. per month. (2) When an officer belonging to one Government is temporarily depu*' ed to service under another, the borrowing Government will p required to pay a contribution to the lending Government, caici lated at the rate referred to in 22 (1) above, for the period 1 9 0 H o . 15’ ] a p p e n d io b s .
- 202. service, including leave, rendered by the officer under that Gov ernment. The calculation of the total amount payable by the borrowing Government may be made at the end of the service or at the end of the financial year, whichever is earlte, and the adjustment may then be made in one lump sum. The cost of all passages taken by, the ofB.cer will continue to be borne by the lending Government. Note.— The contributions payable should be recorded In the books of tlie borrowing GoTcrnment^iinder the head “ Contributions for passages of officers transfened to or trom other Governments. Depanments, etc.. ’ •to be opened under the primary unit Grants-ia-aid, contributions, etc., relating to the jumor or sub-head to which the passages would have been debited liad the pfflcers been in the ?* that Government, and in the books of the lending Government under the head ■ ; X X X m —ii.eceipMm aid of Superannuation-Contributions for pensions, etc." unless the receipts a p p ert^ to a commercial or the Militarj- Department, in which case the credits may be adjusted as misceUaneous revenue ot tne Department conccmed. (3) When a Government servant belonging to one Government is trans ferred jjerm anently to another, the adjustment between the two Governments may be made in accordance with the following rules;— {a) The Government under which the officer was originally employed will be debited with an amount which is equivalent to the contributions calculated at Rs. 50 per month for the period of service (including leave) rendered by the officer to that Government. In the case of an officer who was in service on 1st April 1924, the period of service rendered before that date will be neglected for the purpose of the above calculation. (6) That Government will be credited with an amount representing the Cost of passages already taken by the officer while serving under it. If (a) exceeds (6), the difference will be credited by the original Govern ment to the second Government, and, conversely, if (b) exceeds (a), the diSerence will be debited by the original Government. K otb 1.— The amount of the difference sliould be adjusted under the detailed bead “ Contributions JOr passages of officers transferred to or from other Governments” , ricfc clause (2) obow . In the dooks_of {he paj-ing Government, and in the books of the receiving Government, it should be adjusted under the head “ S X X III— Eeceipts in aid of Superannuation—Contributions for pensions, etc.;” unlf fs the ffceipts appertain to a Commercial Department or the Military Department, in which case the credits should go to the departmental major head of receipts concerned. K ote 2.— n officer cannot be considered to have been transferred permanently from one Govemnient 5? another nutil ho Is conflrnied in a permanent post other than a tenure iiost under the I.itter 'Government. The cost of passages taken by the officer after the date of transfer will °e charged to the second Government. The above procedure will apply m utatis m utandis to adjustments between *ion-oommercial and commercial Departments within the same Government, ^nd also to adjustments within the Central Accounts between Civil and ^lilitary. 23. The Passage Fund having been abolished, the adjustment of past ^I’ansactions in respect of amounts credited and debited to the head 'Passage Fund” in the accounts for 1924-25 and 1925-26, should be made in following manner:— (a) From the Register of Sanctions and Payments, vide Form G of the Revised Rules for accounting, etc., of the Passaere Fund, and the Combined r*idex and Broad-sheet of credits, vide Form H, ibid, the payments made y each Provincial Government into the General Passage Fund, and th« 1 9 1 A PPEND ICES. [ N o . 15 I ____________________
- 203. 1 9 2 N o . 1 5 ] APPEN D ICES. paym ents made out of the Fund on account of Government servants belong ing to that Government, should be worked out and adjustiiient of the differ ence effected as below: — (i) If the balance is in favour of the Local Government, the differ ence may be adjusted under the head “XXXV—M iscellaneons— llecoveries of service payments, Provincial” by 'per con tra debit to the head “ General Passage Fund”. (ii) If the balance is a debit balance, the difference may be adjusted under a special head “ Cost of passages granted under the Superior Civil Services Rules, 1924, ” to be opened under the head “ 47—M iscellaneous—Provincial—Reserved or Transferred— Non-Voted—Allowances, Rewards, etc.” (6) The balance left under the head “General Passage Fund” afte m aking the above adjustm ent may be credited or debited to Central revenues in accordance w ith the procedure suggested at (a) above. (c) The above procedure will also apply m u ta tis m utandin to Commer cial Departments and the M ilitary Department, the credit or debit ba la n ce being adjusted as a receipt or expenditure of the department concerned.
- 204. Service Name of officer Name of wife Date of appointment Dat# of marriage § o 0 0 — -y to 2 lo|o I 42 10 0 account evury tin.e a payment is infidp.) § cn to W
- 205. 194 No. 1&] APPENDICES. F orm B. F rom Service, To S i b , T h e a c c o u n t a n t GENERAL, I rproceed on _ lpave_ ^ retirement | I have the honour to inform you that I intend to «[ “children of India by (here state line) and to request that you will kindly furnish with the necessary certificate to enable me to engage the following passag from to with the * = - ♦(name of Steamship Cofl>" I>aiiy and of tho Age'*, of that Company or the Passengw Agent the passages are to engaged through sac Agent.) Beturn Single passage for— Self. Wife (uarue). Child (daO „ (do.) (Hare state age and seS (do.) S ta t'o n O a ts Signature Designation
- 206. APPENDICES. 19 5 [N o. J 5 Form C. Mr. of Sernce WAuthorised to engage the following passages at a roaximinn cost .as indicated sgainst each. Maxiinum cost. ^ )» *j wife____________________________________________ £ (name) „ „ child___________________________________________£ (name) ___^ Total £ The passengers named in the Voucher are entitled to the free convey ance of baggage to the following limits :— For self . . . . . . . . . . cwta. „ wife . „ children ........................................................................................... Total cwts. „ (See note 2 under Eule 3.) Station t*ate Accountant General. Form D. j (1) Eeceived from the following tickets class accommodation from ^ by • ailing on or , (2) The following accommodation class been allotted to me in* sailing on or “ oxit from to Single______ ticket Return acconnnodation . . . . . . cost £ „ „ > 1 wife______________________________ „ £ (name) „ „ „ child_____________ ___________ , „ £ (name)i £ ^ e difference of £ between the amoimt authorised, £ and the above amount has been paid by me. Signature IS ). Designation •(Name of gtenmer and Steamship Company.) H 2
- 207. 196 No. 15] APPENDICES. Form CC. Certified that the following amounts in the Personal Passage Account are at credit of each person for whom Mr. Service is entitled to take a passage :— Amount at credit. £ SeU W ife Child ChUd (name) (name aga and sex (name, age and sex) Total £ £ £ Station D ate Accountant Genera'’ Form E. W ith reference to his receipt dated furnished * (name of Company or Agent of Company or of Passenger Ageo^^ is informed that the payment on accoimt of the cO of the following has been made to the (name of the Steamship Comp»^>^ or Aeent of Company or the Passenger Agent) to-day and that the Personal V in «a amount account concerned r — been debited w ith the amouutB no^ accounts persons iia-vo against it represents ^ defined in Regulation 2 (c) in Schedj^' against each represent ^ IV of the Superior Civil Services (Revision of Pay. Passage and Pensi ^ Rules, 1924, subject to the limit prescribed in Regulation 8 : class passages between and Return For S3lf For wife For child (name) For child (name) 1—£ 1—£ 1— £ 1— £ Station D ate Accoimtant Geo'
- 208. 1 9 7 APPENDICES. [ITo. 15 Form F. W ith referenee to Form E issued under m y No. , dated , I, • • “ infonned that, within the amountB noted 1 . ^tatted to draw railway fares under Begulations 8 and 12 o f 1^24 Sujjerior Civil Serried (ReviBion o f Pay, Passage and Pansion) Maximumamount odmiaaibie. Self . . . . Wife . . . . Child (aamt), sg« and (ex) Aooountant*0«noral.
- 209. Form G. PASSAGE CONCESSIONS, Register of Sanctions and Payments. Serial No. Names. Name of the Steamship Company Maxi and of the mum Agent 1 cost of of that passages Company admis- • or of the lible. Passenger Agent (if employed), and of the steamer. Date of embarka' tion. V ________ V Journey. From To Autho rity No. and date. Sterling cost of passages as defined in Regulation 2(c), and of railway fares subject to the limit prescribed in Regulation 8. 9 For 1926-27. a •I-' s ' vT' oc I.—1 Amount to be paid in rupees. 10 V Voucher No. and' date. n Amount paid in rupees, Remarks. .12 13 > hj M 2 O C O
- 210. 199 APPENDICES. [No, 16 A PPE N D IX 16. [See Chapter 43.] Instructions for the preparation of Executive and Appropriation Reports. (Printed separately.)
- 211. 2 0 1 FORMS.
- 212. Form 1. [See Art. 28.] Office of the Aceonntant-Geiieval--------- Report of intentions of gazetted officers to proceed on leave. Period----------------------------- Name Rank. Where em ployed. Nature of leave i-oquiroil. Period of leave re- ([uired. From wliat date. Amount of leave due. Date of last return from Leave ou average pay not exceeding four montba. ' 8 Other leave. liemarks. 10 j j 0T,p__]srame3 0f officers who rwinire leave exceeding fonr months should be shown first, and those of officers requiring shorter perio<ls of leave shown helow. XccowV.a.V,-Gieircva.
- 213. FORMS. Form 2. 2 0 8 [No. 2 [S e eAlt. Sa.] ■statement of expenditure of the office of the for the month relating to the Gazetted Officers. Amount spent. Pay of officers* .Allowances, honorario, etc. Deduct— Amount recovered from other Ciovernments, i Departments, etc. (especially I on account of officers’ pay). [•Voted . .Non-roted CVoted . (.Kon-voted Total of the month Total from 1-4- Eemarks or explanation of any important variations. *li,j * Leave-salary paid to any officev of the ludiiin Audit f'epartmerit should oe ® separately in the Eemarlis column.
- 214. 2 0 4 No. 2-A] FOBMS. Fonn 2-A. [See Art. 80. ] Statem ent o f expenditure of th e office of the for the montl’ of relating to office budget. Year. Unit of appropriation. Budget allotment. Expenditure. Am ount., Eem#rk«of erplanBtio" of any import»B' variation*' Pay of Perma nent eitablishmenl ... ■Progressive propor tion. .Progressive Actuals Allowances, honoraria, etc. • • a CProgressive propor- J tion. (.Progressive Actuals Supplies and Services and Contingencies. ... ■Progressive propor tion. . Progressive Actuals Deduct—Establ i s h- ment charges re covered from other Governments, De- pai’tments, etc. . (■Progressive propor tion. Progressive Actnals 1 1 1 1 I Establishment charges paid to other Govern, ments, Departmente etc. » ( Progressive propor- ■ ; tion. (.Progressive Actuals ... 1 i i j 1 Pay of Tempoi-ary establishment.* ... Progressive propor tion. (.Progressive Actuals Net Total ... ^ Progressive propor- ^ tion (. Progressive Actuals ----------- te fj[Hoted.
- 215. 205 FORMS. [No 3, Form 3. l ) e l e t e d .
- 216. F orm 4. [Sea Art. 147.] .Proviiicfi. t2j p O 05 Account of the Famine Insurance Fund for the year enclin;r (,l,e 31st March Ojicning BiiLime, Additions (luring Uic year. Uncxponded Ijaliiiico of graut for tlic year. Rc]iaynicnfc of priiK'ip il of takavi loans. Interest. Recoveries of Famine Kxpcnditure. Tolal. Withdrawals during iLo ycnr. For Famine Kxpendi- turc. For construe.! tion of Protective Irrigation I and other i works for the prevctilion ! of f imino. For the grant of takavi loans. Total. Closing balance. ■ N ote —A. sim o£ HW to to the Vvuid dtttvng tlie j'car on aceounl oE Uio gr.nl o£ t.kavi loans was wrlUcn otE during the year as irt;covorabVo. O a C O
- 217. Form 4-A. [See Att. 147.] Stakment showing tlie utilisation o{ ttie Famine Tnsllvatk'e Griinfc for the year endin^^ the aist March----- _ Where included in the Account-!. Section. Major Head. Tutiil expenditure from the grant | ! A d d; Balance tTansfcn'ed to (he Famine Insurance Fund, j D ed n ct: Am ount trannferied from the Famine TufiUraiioe Fund for expendituie. Net giant fi.r the jear One column for cach Pi ovince. Total. p K3 ^ 5
- 218. F or Ji 4-B S' [See Art. 147.] Stitcment showlnf'" fc'ie progressive afcilisafcioii of (.lie auim.il P;uniiia lii.smunce Grants and of tbo balances the year to the en l of the yeir 19iG-:i7 ia tlie Province of Bombay. tliereof from Ycir. 1 Grant^of the year. 2 Receipts from sources other than the Annnil grant. Expenditure. Not credit ( + ) or debit ( - ) o n account of tiikavi loans. 9 Net result of the year’s transactions credit ( + ) dehit ( - ) . 10 Balance at credit from the com mencement of the schome to the end of the year. 11 Interest on balances of the fund. 3 Interest 3Btakavi loans granted from the Fund. 4 Kecovcr- ie.? of famine ox- I penditure. i 5 On famine relief. 6 f)n protec tive irriga tion works. 7 On other protective works. 8 1921- , 5,03,000 ... i 2,00,000 1,00,000 25,000 • .• + 1,75,000 1,75,000 1922-23 . 5,00,000 8,000 ... 1 2,00,000 50,000 - 1,25,000 + 1,33,000 3,08,000 1023-24 . 5,00,000 15,000 4,000 • • • 1 1 6,50,000 1 ... -1,00,000 - 2,31,000 77,000 1924-25 . 5,00,000 1,000 G ,000 1 - 4,00,000 20,000 75,000 + 1,62,000 2,39,000 1925-26 . 5,00,000 10,000 2,000 i 7,51,000 ... ... ... - 2,39,000 ... 1926-27 5.00,000 ... 4,000 ... ... i 4,00,000 ... -i-1,00,000 + 2,01,000 2,04,000 Total •j 30,00,000 34,000 16,000 16,01,000 11,00,000 95,000 - 50,000» + 2,04,000 2,04,000 Insurap.co Kund tm siccouTit oE ta k u v i loans w h ich , to g e th er w ith th e casii halii VU. to vm m g Vhe ot th e V'ant a t th e en d o f th e yeav VJ2 6 .2 7 .
- 219. FOEMS. [ IJO. 5 20 9 Form S. Deleted.
- 220. 2 1 0 No. 6] FORM S. - Form Audit RejiistGi- of Gazetted Governme"^ Efficiency bars at Rs....................and Rs. B irth , D A T E OF Q,)m acQ oe]peni ot BevvicG fo r i b r jrcun^ cnt. Inereineut. O R D E E S OF M onthly D A T E S r i aOM W H !C H DU E 1 Orders. | Gazette. No. 1 D ate. 1 Pasre. R ef. 1 1 Substance. Pay 1 Col. ‘ em olum ents and f*eductions. t> 3 t > -D . SubBianiive pay , OfFg. pay Ovcrpeaspay. Special pay . Tolal charge D^ntrcTioNf?— Income Tax . Total Deductions Net payable . Advioo yp. Substrnlive pay O fT f?. p^y Ove;scas pay . Special pay . Total charge Dedl'ctions— Income Tax . Total Dcdnctions Net payable , Adviop Snbstantive pay Offg. pay Overppas pay. Spccialpay . Total charge DKircTiows— Income Tax • Total DeductioDB. Ket payable . Advl^p ! Subefanlivepay IOff?. Iay I{ vorscas pny , ISpecial pay . I Total charge I DeductiO'S' - I Tncnme lax . Total Dcductif.ns Ketpayablo . Advice No. UilvbTg t d 1 i I s <
- 221. See Art. 221. ^Pi’vants’ pay and allowances. FOHMS. 2 1 1 [No. (To be printed ou royal paper.) «£nvicE. FOR MONTH OP ^la.ior Head of Account. Mfuor „ D etailed,, Voted. _ ’ Non-voted. p a r t i c u l a r s o f O B JE CTIO y. AU D IT .Vo. ,n I .Vo. of ilOBth Am oont j No. ,ind I Particulars •'Voucher date of of adraissiOB I I olaim. Objection. <referenco. adjnstmeut. ' ______ _____ I covery. Particulars of Correspondence. Es. I NOTES EXJ»LA.4T0 RY OF PECU LIAR P A Y IIE X T S AND OF BROKEN PERIODS A T D IFFER EN T RATES. ( 1 I i 'July _ 1 1 l' 1 1 1 , 1 i i 1 1 1 1 " ‘ '“ bcr 1 1 PARTICULARS OF LEA VE AN D TRANSFER. Ends. S ! a d '3 I I o 1 i » ; 1 a < .2 2 4 C3
- 222. 2 1 2 N o . 7 ] FORMS. Fon® [See Efficiency bars at R s....................and B s....... Anclit Eegister of Gazetted Govem'iient I>ATE 0 T “ Com m encem ent ol Ecrricc counting for Increm ents on the Time Scale of ________ Imrement. Mrth. 1 1 1 1 a a :§ 3 < - *7 1 ! Rp.iA.'r. ' Rp.jA.'P.
- 223. FORMS. 213 [ N o . 7 7. Art. 221.] (To be printed on royal paper.) Servants' Pav and Allowances. Major Head of account. Minor „ ,, Detailed „ „ Voted. S E E T IC E Non-voted. A U D IT No. T eat of P iy - Jnent. April. 19 i i 19 1 19 DATE OF PA Y M E N T OF B IL L S FOE TH E MONTH OF 19 19 19 I Jnly. Angnst.i October, Norem- ber. December. January. Februarj. March. Notes explana tory of peenliar payments and of Broken Periods at different rates. PA R TICU LA B S OF OBJECTION. Number of Month of Amount of Voucher. claim. , objection. K s. a. Number and date of referenc®. Partfcnlars of adjuBtment. Pate of admission or recoTery. Particulars of correKpondeuco. Orders. Date of order. PATlTICnLARS OF LEAVE AN D POSTS. Leave. ost. Joining Time. Oi d Period o Period of • S S ° gramctl. .2 al,9cnco. ~l I Date from whid» ; BcgrinS' 1 Ends. ° f s lo ; I . o 5 ' s < V. r. !>. y, ir. 1
- 224. '2 1 4 No. 8 ] FORMS. F orm 8. [See Art. 221, Rule 1.] (To be printed on foolscap breadthways.) Register of payments made to Gazetted Government servants of otuer Provinces. Province------------------------ ----------- N am e----------- Designation- Particalars of payments authorised. Allocation of charge— Orders sanc tioning payment. P.'S -S «S .2 .2 g e tM Amount. O a . o S o 5 f t Auditor Su^dt. N O T E O P P A Y M E N T S . G. 0. t. -t: Si o ^ S ? m ~ V :s@ •SO cs .3 o Ph 3 O' ’ I be is w o ^ o l§ *2 3
- 225. Form 9. [See Alt. 264.] llogi.ster of Last-pay Certificates. Hate o f em olum ents (less dedactions) lust drawn. 3 io 2 P P. Recovevies made io T jo >a.5 t - s >. g 5 £ a o I 111 o "S p a 8 o <} a o M O w !zj p ro C D 1 —1 tjt
- 226. 2 1 Q IJo.lO ] FORMS. Form [See lleg ister of Leave- Notb.-TUo numbetii put ovet oomo of tho colamn.
- 227. FORMS. 21T [No. 10 10. 264.] C e r t i f i c a t e s , I « ° P « > t *S o iJ I • s i l l ? • s s i s ; ■S'SS^ ‘=-ol=^SS o g • « * C 5• ' - " g £ S c »*- o-“ l i i l g B a o S e - o C « « o ®— Sti • 3| 2 | g g | ;S 3 g •S ®c * ■ ; f© S „ o.‘ P *^ .£ 3 ^ " s ®S£*S “ ’- I t "I- •?-g'=»’3S S' ? S - s l l ^ l g “ = o ' I I I ^ ^ D«^ ^ _ C B «3 g E - S' S *- 2 ► » E ® » -5 C -4 i ► > « l l § s S £ ■ “ s 1 “ a " S & £ | £ l 1 1 l = | ° l S p l o l g g ’g a - ^ t 4 ' | l | i “ l | Q )O t> T ,S► »5 ^ “ | | s e 3 —fi l i l i i J i ! S l l i - l l S'S'TH S .- S _ gj=s^ “ | g £ £ g s g 5 • sS.S y . M. B Ftirthcr porticnlarB required in the case of llDitory OfBccrB id CiTil Employ. > B 14 ^ Amotint of leave at crcdit at commence ment of preBcnt leave, l i I S S.K E5 . C 5 -S -g c I 5 ^ I p , l | | 5 Pi J SIb . ^ 15’S ! I I I i eorrenpond Vi tliP B OgiveB in ¥. B. P»nn N f>. 2.
- 228. [See A r t 264.] iiegistor of Colonial Lcave-Salavy Warrants. Form No. 10-A. o O I—‘ 00 Period of Leave. Y. . : S O 1 3 ^ ; P M. D, o 'p. a .c 1 < 9 I O * d Lcavc-Snlary. = I • la .2 o p, d a be § W a I • * 3 s o s (3 s a a p S o^ — I ® 3'^ O tft X'Z « I rs ri S B o > 4 ^ /“V CJ *2 -2 V I :;3 s *: o § f e l m • 0 1 .S S ^ q _g •? s s ^ C 5 i - - t:pH C M £ ;S ^"2 -S M S o 'd K 1 O* ‘ ® 2 3 § «M & -S o 2 > • O a 6 D C (0 c -iris*? S p C a H o S O • : * § -a o — I I s S S § B S i ®«-J3 2 = > is JS _ - S S b Oi^SO tj N » * * « r to - Si = S 5 - S I s ^ o a s 5) O a oj a p .3 'S n d >, w o Ph
- 229. Form 11. [See Art. 267.] H is t o r y os' Se e v io e s . A. B., B.A., OxoN.—Joined the service 25th October 1909 ; arrived 29tli November 1909. Born 11th October 1884. Slatiou. Uhore mrjlsar , Kulu P. I). Khan Jhelnni SllanwaU . Iiahore Dalhotisic Nnnmr , Am lala Uliore Substautivopost. A. C., 3rd grade D itto Ditto Ditto D itto D itf) p rivilege leave A. C., 8rd gratic Ditto Ditto Dittn Ditto iont.hs Dale. 2tth November 1009 Ifit.h May 1010 . 21st November 1910 . 1st M ay 19'. 1 . 9th September 19U . 16th February 1912 , Officiating appoiutm ent. fla y sfrom 9th Septembor l 9l 2 to 18th Deeember 191? , 2nd January 1013 . j 3ia t March 1913 , 1 13th N ovem berlO ia . I . Cth Decem ber 191" . , i 2nd January 39M Date. Drf foasiiit th^offi<if on ioi duty in M s etigatfifs iti << /««< • /ftctj w ith ike <frriiaf fSfqtlishmini oj at H cadquarf<V Sfrom IQ th Jan99fy 1014^ i a C O o I— * '-9
- 230. Form 11—contd. [See Art. 267.] H is t o b t o f Se e v io b s . A. B „ B.A., O x c .-^ o in e d th. Ootober 1909 ; amvod 29th November 1909. B o r a 11th Ootobe. 1 8 ^ Station. SttbBtantlTC post. Qardaspar Dolhongic Baianpiir . Simla . Do. Do. Simla Ambala Delhi DO. Do. Do. De. Do. I A .C., 3rd grade Ditto I Ditto ; D itto Ditto , ! Under Secy, to G. P. Date. Officiiitin!; appoini mont. Dale. 2nd A pril 1914 . 8th April 1914 . Cth December 1914 14th January 1910 Under Secy, to G. P. . Ditto sub. pro tern. . 14tli September 1915. 14th ('ctober 11)15. • I . X U'ldcr Seny. to G. P. F r iv ile s e Uave 43 d a ys fr o m to th M a g 19ie . . 1 2flth Jane 1910 . . I ....... i« PunjV.6 Civil Secretariat at Lahoref r ^ H8th Kovanlcr 1911. Joinixg ««« Pn.i,e,e merstaycd for 13thFebruary A. C., 3rd grade Do. Beoy., M nnicipal Commit Ditto Ditto . Ditto Ditto C ., Timc-scale do. 14tb February 10',3 . Slst March 1918 U th October 1910 1st Decombor 1919 A. C., 2nd grade, snb. fr o tern. Ditto. A. C., 1st grade, «ab. pro tern. A. C., 2nd grade, sub. pro tern. Ditto, D. C. in addition A. C., 2nd grade, sab. pro tan. Slat July 1018. 1‘Jth December 1918. 25th September 1910. rnviUs. lea^e5nonth, from 0 th April 1 0 2 0.ith co...teU F. on fall a..ra,e salary 1,no,Uh /ro « 9fh Sepi^lef lOiO.
- 231. Form m. [See Art. 275.] Scale J{.eglster of Class i officers of the ludian Audit Dept. Number of posts (l^J- TbeDTimtK‘rBiuoolntnn3 forcac'nnnnthconnectLotr(MheriUci)crlortHia coluum 2 svhicli form partu of the flame pTiafn. Tlio IiWichI numbCT in It shows thfl uQmb«r 01 poits accounted lor bj tbo broken poriods. A oolumu for Keioarku shouM bo hiHcrU'tl at tUe end of cach motithly col'anm. 0 1 O lO lO to
- 232. 2 2 2 No. 13] FCKWS. F orm 13. [See Art. 279.] S ta te m e n t of changes a m o n g st gazetted G overnrnent Servants b e lo n g in g to the — ------- n nd e r th e a u d it o f th e -------- , d u rin g th e m o n th of--------- 19 . SubstantiTe Kam e of post. holder of the I post. ■Cause , Date of ra- I of va cancy. , caucy. Holder of offipiatln? appointmeiit. Date of officiating appointment. Remarks.
- 233. FORM S. [Nos. 14 and 14-A. 223 Form 14. Deleted. Form 14-A. D elded.
- 234. [See Arts. S83 & 290.} (To be printed on open sheets of foolscap.j Form 15. Liat of Govermnent servants who are due to retire during the next ofacial year. N ane of ofRcc. Name of Incunibcnt. : Dceigna- tion. Date of birth. Date of attaining [ 65 ye»rs. | „{ Order.
- 235. 3 /ajor /tead Miuov head ________ Sub-head _________ Friniiiij unit o f appropriation - ^ Voted. Noil-voted. F orm 16 . [See Art. m . ] (To be printed on open royal.) Orders o/ sane- UOiiint; Aathority. Establisdmjsnt A udit R eoisteu. Fixed establishment of the Collector of for the four years conimeneiiig April ], 192 . Sanctioned p a; of IsBme of Section, Amount paid for each month, with quotation of Ko, and month of Voucher. A p ril. Voucher No. and name of month. Amonnt. Columns for five months, each U in ch wide. Colomns for aeven months, each 11 inch wide. In cluding those for Febru ary and March. This form shows only the upper quarter of the pages. JRemarka. o fci) H A to 05 Q i
- 236. F orm 17. [ See Art. 304.] (To be yrintcd on foolscap loi.gways.) i izS o Major btod _ ii inor head__ Sub-]o*d____ Primary unit of appropriation. Voted. Date of No. of 5^Vof Name of Drawing Date of journey. jObject of journej pnymeiit- voncher. ;i]_ Offii.er. Amount o£ J?ill. Rs. a. for tbe y>ar 19 -19 Admission. Date. 1 m i Initials. Upm»'.k' to t* 05 .WxV.c«A« tvo.oV N O X U V X C ^ .
- 237. F o r m N o . 18. Contingent Audit Kegisler.
- 238. District___ 228 No. 18] FOUMS. Form [See (To be print«i Contingent Audit Register of A p p v op ria tioB April. 1 May. June. No. of vou cher. Amount. 1 No. of vou- Icher. , Amount. No. 'of von- 1cher. Amount. 1 1 liemurks. , 1 October. No. of von- ohor. Amount. Novemtier. December. No. of vou cher. ^ Amount. No. o f von- ’ chor. I Amount. Total paid cncl> month. Add adjust' ments. Amount t«d on conntcf" i signed bill. Amount rotreO' ched. 1 Progressive tot* of amouu*^ paid. Remiirli?. Total paid month. >, Add adjfl’ men! 8. ,1, Amount ad^’ . ted on signed bill- . Amount rotf® clied. Prosrressive of paid.
- 239. POESES, 2 2 9 [No. 18 1 8. Art. 312.] On open foolscap.) Major head-^ Minor head- Snb-head— R reference to orders. -for 19 -19 Primary unit of appropriation- Voted. Non-voted. July. No. of Tou cher. Amount. August. September. No. of vou cher. Amount, , No. Eemarks. of vou- Amount. 1 oher. 1 1 1 1 1 • .January. Fetruary. No. of vou cher. Am ount. No. of von oher. Amount. Total paid eoch m onth. A d d adjustm ents. Am ount adm itted on couiiter- eigned bUl. Amount retrench ed. P rosressive totftl o f am ounts paid. March. No. of VO U ' ohor. Kemnrks. Amount. I ; Total p aid L-neh m onth. A d i adjustm ent*. Am ount adm itted on counter sign ed bill. Am ount retrench ed. Progressive tot»l o f am ounts pjiid.
- 240. 230 No. 191 lO R lIS . Form 19. [See Art. 316.] Major bcatl- Miiior head Sub-hefld Primary unit of Bppropriation- (To be printed on open foolscap.) Voted. — ^ --------------- Non-vijted. R eg ister o f sp ecia l ch a rg es o f th e ----------- f o r th e yenr 19 . Orders Kinotionlug E ip en d ltn re. Note of A u d it. '5 5 I K o. ■ S i < Sab6tauce of order. Am ount of eanctiou. K s. a. No. of voaclier. Date : of Paj- , m eat. I Am ount. - E p. H cm arte. Eeference to objec tion, etc.
- 241. [See Art. 331 (aV] (To be printed on open foolscap, 8 lines to page.) F orm 20. Heais-ter of Pension Payment Orders issued for pensions chargeable to Xo. of P. P. 0. Pariicnlara of orders i of saDctionispr ! authority (including ] register No. on ■ record file). I Date of P. 1 ‘. 0 . and initials of G. O. Nomp. Designation of f ast Em ployment and OfF.ce and amount of Last Pay. (To te filled in in the case of 6«pernnnu')(iou pensions only.) *Montl)ly Amount. P- Wliero payaUe. Remarks. I.e., date of issue of dnplic&te with initials of oiEccr signing, or cai.cellation of order (date and cause). o g 7) o to 0 5 O I-' *X oiF .- 1( the jeii'ioi; is ilotjit; bli' to iovi ml (’ovcinmei If, n ciify in tl'if i clvmij lie an oiu t lu lit able to tacli Go> einmcn' sejaroisly.
- 242. IsS 0 3 Ml
- 243. Form 22. [See Art, 336J (To be printed on open foolscap.) A u d it R e g i s t e k o f P b n s i o n s . ____Pensions payable at________ M ajor hciid._ Minor head_ Central Provincial Voted Non-voted _Treasury. Name, Year I of birth of i ,, , Pensioner ' and his last ;Amount. Remarks—(All spare space Date of payment o f pension for the month o ff o p
- 244. 231 No. 23] UORMS. F orm 23. [See Art. 340.] Audit Resrister of Presideucy Pensions. {L eft hand page.) Xo. of P. P. O. 1•• + = > Is 3 r g " ' l l : ‘o'S F I M c 0 o S es >> I I 1 'g a s C 3 g " a E M fcc £.E _ u ^ M o *0 ■e fi _ b O *o H ' rt. Personal m arks of pensioner. Eemarks. Central Provincial {Hig/it hand page.) iMajor head .Minor head Voted Non-voted D a te o f P a y m e n t o f Pension fo r the month o f Y ear. A pril. , , 1 Columns fo r intermediate months. January.^ February 1 M atch. 1U21.22 I 1 ' 1 1923-24 1 11)21-25 1 I 1925-20 192fi-27 1
- 245. ibrm 24. [See Art. 341.1 [t'all.size; to bo prepared o;i ordinary foolscap.] G ratuity Register. •iltujor Head- Minor Head Central Pronnciul Voted___ Non-V^i). Orders o£ , p, . ScrI.ilXo. Sivncijmiing Nnmo o£ vayeo. authority. . fo ym tn t. , ____ _ i Incidence Amonut. Tnitlak of a. 0. Rs. P- t 1 Payment. Date. Vouchor No» Initials of Q. O. Rkmabks. c of f’-^’“ «> ’oau,ut;oning autiority. In tl.o remarks colun.n tl.e f„ct of .o-paymont r«-| 10 to 02 Cl
- 246. 286 No. 24-A] FO R M S. Form 24-A. [See Art. 342, Rule 2.] N o------------------- dated . F r o m TH E ACCO UNTANT-G ENERAL, To T H E TR EA SU R Y OFFICER, SiK, I Lave the honour to forward Pension Payment Order No, in favour of and to request that the total payments made on Anticipatory Payment Order No, from (date) at the rate of Rs. may be adjusted from the first payment of the final pension. A separate bill hould be prepai-ed for the first payment of the final Pension Payment Order and the bill together with both halves of the Anticipatory Payment Order should be forwarded to this office in a registered cover in advance of the trensury schedules. I have the honour to be, S i r , Your most ol)€ilient servant^ {Siy»ature)
- 247. Fonws. L F orm 25. LSee Art. 345.] Last Pay certificate of pension transferred to London for Payment. No. 237 1, Name of the Pensioner. 2. Post beld by him prior to retirement. :3. Date of birth (if available). 4. Rate of pension. 5. Date up to which paid in India. 6. Date from which payment is to be made in England. 7. Type of pension. 8. Conditions of gi-ant. 9. Date of commencement of pension. 10. Date of sanction. 11. How charged in India. , „ , ■ 12. How chargeable in thy UnitedKingdom. [Art. 190 (1) am (-) and (c) and 190A. I (<■ ), Audit Code.] 1 3. A m oun t com m uted b y the pensioner. 14 Amount commuted by'em ploying Government [Art. 190fo) A Code.] 15. Date of leaving India. ,i ^ 16. Total period of Military service (inyears, months and days). 17. Date of commencement and end of each peru.d of mi i<ary seivice. 18. G o ^ ^ e n t. »nd., .-l.i.h .ewice l»en n, o,,lo. .t em ploym ent. D eductions to be miide, if aiiy. t»efore penMon can Im ? issuftd. Iiulra Designation, Pate
- 248. •238 N o , 2 6 ] PORMS. F ono [Se« CoMrARATIVE STATEMENT OF Comparison of the actual rates of Alortality of pensioners A r m y AGE. u ti) 5 6 to 10 11 to 13 Ifi to 20 21 to 25 2ti to 30 :u lo 35 36 ro 40 41 to 45 46 to 50 51 to 55 m to CO 01 to 65 to 70 71 to 75 7t) to 80 81 to 85 8t) to !)0 m to 95 to 100 101 to 105 .106 to 110 H i to 115 IKS to 120 121 and above. I’otnl , 1. PENP:02fB NOT EXOE*DIK© H 10. Anmber exposed to TiRk, namely, holf the snm of the numbers on the roll at the bCfcinning and at the end of the year as shown in lines 4 «i d 9 of iheaiinnal (mortality) Ketarn. •S ■ B ’ ’3 I S o K Number exposed to risk, namely. half the sam a 1 Djffcrcnen of the ^ { between numbers on I expected the roll ^ and at the tn actual beginning ^ mortality .and at the end of the 1 year a'l ^ tninvn. shown in 1 Si lines 4 and 9 O of tl>e animal C m * X (mortality) « 1 Retnm. rr ■ Pensions bxobedino ft 10 a> t> NOT EXCBEDING- R 50* I Diffe- , renco Ww-e«i and actaal mortii' : lity I p lit ^ ' o r P4 <1) The nnm berto be ontcred in tKc column fs the number of reported deafhs nine H o f annual rmortali^^/ /Hac S Rate of I <-0 k f t . M ortality : A ge. 0 to 8 . p er cen t. 4-4 26 to 30 n tn 10 iil to 35 U t« lr> . 36 to 40 ID »» 30 . • ({ 41 to ■ i5 :!l tr> ‘JX . 40 to ftO (Uac J Kate of 3Ioria]iiy percent. 1 Vo :*« :‘/4
- 249. FORMS. 239 [No. 26 S o . 86. Art. 346.'j M o r t a l i t y o f P e n s i o k e r s . jnro]x;an (including Anglo-Indian) Indian l*eusioners. with the iM-obable rates calculated for Iiidia,r. I II . P e x s io s s e x c e b d ik q - R 50, Kumbcr exp o sal to H'ili, nnm ely, Oiill: th e sum o f the Bum bers on th e ro ll a t th e tigitiuing arid a t the end o f the y e a r ns hhown in ‘•lies 4 and 9 the annual (m ortality) .__K ctu rn . I s iS Differencp tetweeu expected and actual m ortality flus or minus. T o t a l o f t h e t h u l b g e a d e s o p PE>'BIO>*S. N um ber | exposed to risk, nam ely, h a lf the sum o f the num bers on th e ro ll a t the begin nin g and a t the end o f the y ea r as shown in linos 4 and 9 o f th e annual (m ortality) Ketui-1 5 . c: .= 2 S 3 Difference bet ween expected and actual mortality l)lv.s or minus. A ge. Form 42, C. A . 0.. V o l. I I ] , f l m the nom ber of Upses (line 18 ol Form *S) min», the nam be, ot rcmew»l« »i>rtn42). Kale ol Jlort»Uty 2 1 ftO S t* 1 0 1a»vl O T « r . . • . I'O Cl to 5u to 60 01 to 05 • to 70 • 71 to 75 » Kat« of M ortality per ceut. 4*2 6 8 10 13-S Age. 7 1 5 to 90 H I to 8ft ss to 9i» 91 to 9'. 90 to 100
- 250. Form 27. [See Art. 352.] ? o 1)0 P b o m i b s o e y N o t e s . L ,st op I nt^ b t Va w e s t V ouched to Vouchers for obarges on account o£ iiite re it on th e pe' cent. L o a n of in the Province or for the mouth of o F > e cn A.ccointaut GencraV.
- 251. FORMS. 241 [No. 28 Form 28. [See Art. 854.] Statement of Interest Charges on Loans brought to Account by the Account ant-General---------- -------in the month------------------19 . Name of Loan. IntercBt Interest on w arrants on stock Prom issory notes. | certificates. Rs. Bs. a. p. Bearer Bond coupons. I I — I Total ChargeB in AcconntB. E s. a. : p. Es. I '
- 252. 242 No. 29] FOKMS. F o rm [See- (To be printed on P ro o f S heet of P o s tin g s of & c 19 10 10 19 “ S.® . I - I " 1 1 sr* - 3 « 3 E eceipt as per R eccjpt E cgisters. iotal 2 S
- 253. FORMS. 243 [ N o . 29 Art. 359.] ■Double Deiny.) 29. Deposits. year oi repoBit. Kepaymcnlfi taken from receipt Kcgistera or Clearance BegiFter. f 1669-90 1 1S90-01 . 1' 3 ^ ,1891-92 'lSO'.’-93 Tot«l ' : 889-90 1890-31 5 -! 'l891-K 1SS2 -9T T otal . 1 o o o ^ i • t S w g > 0 S Q t < » € a o > o a o o >. — 1 1 o C O o > 5 C ► , 1 H a H I I I I I I
- 254. 20 Part A. [L eft H(le.) Disi n>i I Year of Court. pcpofiil Grand total Total afi iu ConBOli. dated Abstrari. Dififcvences Balance bronjfht forward from last year's Proof Sheet. ! ReceipU aaper Receipt Regieter. MoutUly columns from April to ilarch. Total. { B i g U s id e '. RcpajmeutTlaken from Receipt. Begljler or Clearanoe, Bcsisters. Mouthly columus from April to March. Traaafer entries. Tolnl Repayment. I Lapsed and credited to Government. Grand Total. Balance on 31st Maruli 19 . !z{ o lO C O bs c p:
- 255. 29PartB. District I E icess Month. or . lu Court. I Ecgister. Memo, of differences. Excess in I DHTerence. Acooiiut. llo? adjusted. District M onth, i or 1 Court. i K x o c b s in register. flxCCBB in Account. * How Difference. , adjastcd. § w s cc iO ^ 50 0 <
- 256. 246 No. 301 FORMS. F o r m 3 0 . [ See Art. 361. ] (To lie pvititcd on Foolscap.) N u m b e r B ook oi orders fo r R e fu n d of L apsed D eposits. Serial No. Person to pfhom refund ie made. Amount. Vonoher No. and dale of p,ijn)ent. Initials of Superintendent. Ba. I a. p. ^ ;!emark'
- 257. [838 Art. 877.3 (To be printed o n opcu fo o l'C ip .) F orm 31 ■ O ld B ills liis t— Issu es o f cjuartev o f 19 -19 l);jte of draft. s | s CJ J fT . g o o I I I S2 < K>
- 258. Ajmer . Indore .■ Qaetta Total F orm 82. [See Art. 379.] (To be printed on Half Sheet, Imperial.) Agreem ent Sheet of Local B ills for the m o n th of Foiil on aoconnt of issacs in. 19 Tretmries bj which drawn. T etr of Isane. I Rb . 19 . 19 . 19 . 19 19 19 19 19 19 19 19 1 9 ■I------- p.j B9. ;a. p. B s. !a. |p, Xf I? E s Rb ». jp. i • 1 u « > 1 i a a s i* ! £ ? 1 e s 1 c w 1 1 s 1 ® s < u 1 § < s C O o 1 ^ ( = 1 C 9 • - > p H KB. a. p Be. s. p.' Kb. a. p.i Es. i I Rs. a. P* Rs. 'a, p. Rs. a. p. j ____I____: Total to bo pOHted in Broad8heet. K 9* a* p. ? ^ C O N>
- 259. 249 F o rm N o. 33. Broadsheet of Local Bills for the jear 19 -19
- 260. :No. 33 ] 5 5 0 ! f o r m s . (Z e fi page.) F on o [See (To be printed on JJroadsheet of Local Bills Dtstrtctn. -Ajmer •Indore ear of issue. 19 10 19 19 19 19 19 L 10 IG 19 19 19 IflSUC*?. Balance on 1st April 19 . Bs. ’ . p. • ■ s o. ■ < Efl. Ks. .'p. Ea. a. p. Its. a. p. Es. a. p, 1 I Rs. I I . I Total
- 261. FOKMS. 33. Art. 381.] ®Pen Sheets, Imperial.) fo r the vear 19 -19 Issues. [ 1 c e 1 1 ' '« u * s o u o ,a s lu 1 o ^ 6 ! i 1 i 1 I ' ! !S 6 > o 1 1 ' £ ! s I ^ e a s p. Bs. a. ( p.' Es. I E b. Es. a. p. I Eb. 2 o Es. a. p. 251 [ N o. 33 Bemarks. 1
- 262. 252 No. 38] POBMS. F orm B roadsheet o f L o c a l B ills Dietrict*. Ajmer lndor« T ear of IsBne. 19 19 19 19 19 19 19 19 < PajmentB. Be. a. p. Ra. ^a. p. ■ s a tx Bs. a. Rs. a. p. R b. ;■ . ] E b. B s. Qnctta 19 19 19 19
- 263. FORMS. 8 8 — contd. for the year 19 - 19 . (liigkt page.) 2 5 3 [No. 33 Payments. Rs. Es. I I I I I I . i Bs. p. B b. p. Es. a. I I I S a j B s.a. 3 § Be. a. p. Ss. a. ] I . Eemarfcu. J ii
- 264. Form 33 Part A . {h e ft sid^.) {liiy h t SiVf.) Dulrli;:. I Year | Balance I of on ■ ls«ne.! • ApriL Issacs. Monthly columaa from April Tolal (0 Issues. ll:irch . a ' .a C J s r « e 5 ■ | | i i , Sj s 1 i 1 5 I 1 a ra n l Total , | Total flq in con* j 8 olidri;p(l .bi5 < « f rtcl. Itifterrin'C . j 1 ) 1 1 i : March Filial. Gninii Total. Piiymentg. Year Dis'rk't. of Mnmlily columm Ih su c. from Aj rll to I M.iroh. T otal Pay- montB. March I’l'ial. Memo, of DitTerencea. r f ! » o : w i : i c f S 1 V2 • 2 o • £ 3 Memo, of Differences. Graiiil iBolance on Total. I S lit March. p CO 00 I__I I I 0 1 I 1-a I t o <! i " a § a B C O ^ “ § 1 C a ) 1 1 — C 5 1 O fl o r 3 i 1 ; V P c r >h IS tc : l i I 'i • s §
- 265. Form [See Art. ?84*1 (To be printed on fooletu,!’.) (O n the obverso, the letter referred to iu A itu ’le 384 togeth er with a returo endorsem ent o f the Treasury Officer should be prin ted .; « (Reverse.) L ist of u n p a id B il i s . L ist oi Supply Dills and Transfer R tceipts drawn on Treasury du rin g 19 -19 , rem ain irg unpaid on the 3 1 st M arc h 19 Treasury ly which liravii. Pa^e. Number. Supply Bills. Transfer Keteipts. Amount. Rs. Remarks. For nee in AcccUBlant General’s Office. Amoni t C ledited to Government. No. aud date of sanction of refund. Rs. a ., p. Initials. Date of payment. g P 3 r"i o til C O Cl Cl
- 266. V oim 36. [See A rt 887.] L is t op T’o r e i s n B i l i s dkaw n * t d n « „ I W a r ie . in t by T r«»v ie,, in t ,toi„B the montb of {L e ft page.) _____________________________________ 19 (Right page.) Total amount drawn Date. Nmn'ber. Treasury. drnwn upon. j j i! 1 0 L «i1 U llv w * 4 X» • '* > • = ' y . Drawing . Treasury Amount ot each- drawing page will he the same as tnote Remarke i> .. ji____ B ill* * ^ Pti >f < 7. The colvnns on the right hand Treasury. j on the Hghl of Form 51 C. A. C. I Here insert mpply bills or rnnittaiu:e Iranaftr rereip/i, t Here U8«Tt name oi proTinco, C O C Jl ? 05 I s a > ;=W=-a=ri
- 267. Form 36. [See Art. 396.] (Condensed form representing a dem y page.) Remittance Cheok Ref^ister for the montli of July 19^1. CASH KEIUTTASCES BETWEEN TREASUUIES, Date o( Esmiitancc. Bemittiiig Treasury. Amount Dchitcil. Previous months. Br oa ght orward from last month. July P! 2,00,000 60,000 1,60,000 4,00,000 Oarreut month. 20,000 10,00,000 6,00,000 2,00,000 0,00,000 -1,00,000 2,00,000 3.00.000 3.00.000 6.00.000 7.60.000 3.60.000 60,20,000 Iiutiols of Auditor. Unad.roSteel credits, earried for- ward. Eeceiving Treasury. 10,000 10,000 Dale of Uredit. Amount Credited. Previous months. Brought forward from last mouth. Jnne . 20,000 _ ^ e e d viith Detail Boolis. 61,30.000 Current month. 3,00,000 60.000 1,60,000 10,00.000 8,T)0,000 0,00,000 •1,00,000 10,000 3.00.000 3.00.000 6.00.000 7.60.000 3.60.000 49.10,000 luitials of Auditor. Unadjusted debits carried for. ward. 2,00,000 3,00,000 6,00,000 Agreed with Detail Boots. 67,30,000 § ta at o bO CO
- 268. [See Art. 417.] (Kull size to be printed on foolscip.) Form 37. Begister of Permanent Advances in the Serial Nniabcr. Ssuctioning order. Offioo for which sanctioned. Date of drawing. Total on 1.4-31. Total on 3V.3-22. 19JL-23. District. Amonnl. 1922-23. 1923-31. 192i-35. !zJ o C O o w S C O
- 269. FO R M S. 259 CNo. 38 Fonn 88. [See Art. 428.] Register of Government Servants lent or transferred to Foreign Service. No. Name Date of Birth I- To whom lent. . . . ' Official designation f . . Head of nccount to which pay was debitable before transfer Voted (Non-Toted)' Monthly rate of sanctioned pay in Poreign Service under Fundamental Rnles. •No. and dafe of order with the nnme of the GovernmeutJ sanctioning ^ transfer. of monthly contribution under Fundamental Eules for— (a) Leave-salnry and pension (i) Pension only "Tien lent . . . . . W'here to be recovered '• Whether creditable to Central or provincial. ___ Notes.— Leave. ^'o- and date of order. Kind of leave. Eolee under which granted, F.R. or C. S. B. Period o f leave. ____ From To ----------- Notes.— Penal Interest. 'Joe. No. and I date Amount ofreier- recovered. enco , corcrj. i____ Amount,No, and of interest .due. date of rofer- enoe. Amoant reco vered. Date of re covery. I Amount No. and of dAto of Interest, refe> I due. I ence rcoo- I of re vered. iCOvery. Is, of tho post held flubsiantivoly before hfa transfer. In the oane of a I ^ J?SuM&h ^ Foreign Service distinctly not«d in the last Annual Other Notes. I uon'gftxetted QOTcrnuiont uevvant
- 270. 260 No. 39 ] F O R M S . Form [See B roadsh eet o f C o n trib u tio n s tow ard s P en sion Number in Regis ter Form 38. Name of GoTCrnment Serrant. Ckmtribution dnc. Broaght forward Balance due Irom last year. B Monthly rate. B a.p. Total dae this year. a. P 19 . April. May. a. p. June. B July. E 'a.^.
- 271. FO B M S. 261 [ No. 39 39. Art. 429.] a n d L e a v e -s a la r y fo r th e y e a r 19 -19 T eeastjuv. Contribution Becovered. August. Septem ber. October. a, p. B I Decem ber. 19 . Jannarj. February. & a. p. March. March Final. a. p, i Ealance due at Total. end of year. .p. R a .,
- 272. 262 No. 39A. ] F O E M S . Fonfl [See Broadsheet of special NambeT in I Eegieter of BpouUl r«50TeriOB. From whom recoverable. Broightfonrard Treasnij at whloh reeOTercd. Amount due. A mo out X L last^ear. Total due thin year. Carried over
- 273. FO R M S. 263 [ No. 39A 39 A. Art. 435. ] recoveries for 19. recOTcred, £ a a 3 t5 T 5 e I
- 274. Register and Bvoadslieet of ISee Art. 414.J Advances for Form 39 B. 19 -]9 AnthoritJ sanctioniug theadvance. Scri»l ■ No. No. Name and De signation ol Oflicer. Amount sanc tioned. Amoaut and date of instal ment. : No. and Treasury | date of Amount of iPayment : paid. Payment, iVomoher. , I ' ! IS L 10 11 13 to 23 33 EccoveriCB in the month of April I May. n i And so on. II Lii 24 3 25 20 o fc.S » g »-4 b O^ * o V 0 ^ 2 1 2 | o C O C O bd n ; 05 I Ui
- 275. form No. 39 0. [See Article 414.] li i . , » Houso IraiWiTig ^ f » ™tchins; . b e o f to, „£ in w 'tb e re o n for the y e „ 19 -19 Serial Name Nn. aomoment of 8«rrant. Balanceof principal due from last year. Total doe for this year.* Principal. flnterert. Amount recovered in thirteen moiiiliij columns for April to March final. Total I Interesfc recoveries; due for during the year, the year. lUmarka.f to ivalch tho o CO CO a Cft o x
- 276. [See Art. 434.] Form 40. K ) 0 5 o I
- 277. FORM S. 267 [ No. 41 Form41. [See Art. 435.] Register of Special Recoveries. N o . 1. From whom recoverable . 2. On what account 3 At what Treasnry ■ i. Annual or total amount . Amount of ins^talm ent • ^. G . Date of instalment . Numher, date, and substince of Order No. From whomrecorerable . , . . 2. On wliat account . . . . . 5. At what Treasnry................................... Annual or total Rmonnt . . . . Amount of instalment . • • , *'• Date of in‘?tnlment . . • . . Number, date, and snbstAncp of Order
- 278. lorm 42. [See Art. 438.] (To be printed on open foolscap.) Siatein ' i t roilisktio IS from suhscribers uiicler the lu d ia n C ivil Service F a m ily P ension R e g u la tio n s d u r in g the month of-------------------------------- 19 . !zi ^ o ® • GO lO Names of Subscribers. Total Bachelor or widower. R a. Married. R a. Son. B Daughter. R n. Marriage Donations, R Interest. On Dona tions. ft a. On Arrears. B Total. R a. Remarks. Certified that the sum of R (in words) - Station----------------------- -has been duly credited in the accounts of this office for the month of- -19 . A.ccountant General. > 5^ o SJ % tn
- 279. TOKMS. [N o. 43- Fonn43 2 m Deleted.
- 280. Form 44. [See Art. 444.] Statement of Loans g': ■ranted under the Rules of the late Military Funds to Military Officers in Civil employ during the month of 19 Actual (late of payment. Name, Rauk and Corps of subscriber. No. and date of Warrant for Payment. No. Date. Amonnt. Remarks. Dated The Fonrarded to the Controller of Military Accounts, Presidency and Assam District, for information. 1 9 . Acconiatant General.
- 281. Form 45. [See Art. 444.] Statement of Rei.'overie^ on aooonnt of Loans under the late Military Fundn to Military Offieei's in Civil employ efteeteil during- tlie month of 19 . Particulars of origiual loan. UoatUa»tl >iar. Dated Th6 Amoanl. Name, Rank and Corps of hubseribcr. Amount rccovcrcj. Rcinai'ks. ITo..artcd ,0 tbe Ccmtrouer of M iUluv, Accounts. P«Bid.ney and Assam B istriet, for iofom ation . Accountant General. O ^ - cn
- 282. [See Arts. 446 and 447.] (To be pTintcd on foolscap lengthways.) Form 46. !z| p Od - a u> Subscriberfl. i? « •S S ’ ^ b< 5 Name. & ' i p. p o o a o "s§ ' Is • S '-* I - ti*- uti |a 1 “ W ife. Son. D aughter. ♦r d S.2 i s R a.'P.. fi ;a. p. E a. p.' ft Total i 1 a. p ,.p . B a. p. a. p. *C p. ft a. p. Paymonts Unmarried' on account subscri?- , of insu- tlon, ranee or paj^sage money. Interest on passage money premia. ft a. ft a. p. Total. a. p, Remarks. m +For nte in tlie Fand Section of the office of Controller of Military iccounts, Prcsidcnoy and Assam District. Certified that the sum of Rupees (in words) baa heen credited in the accounts of this o(Bce for lf> . W i.,'* .» y > u V ^ stcT O e ^ a i loi o'ciu ccn w T vlola4lM a v -^S bT -iiccVam ii Vamlmwc i5v V icoV h«T< sitc e B . Accountant General.
- 283. i ’orm 47. [See Art. 449.] List of Subscriptions to the Bengal and Jladvas Service Family Pensiou Fund realised in the Treasuries in the month of 19 Xarae of Treasury or Department. Name of Subscriber. Period of Pay Bill. Amount of Subsoription. Amount credited by other Departments (A dd . Traubfer entries . < (. Deduct Grand Total Rs. For use in the ofiSce of the Accoantant General, Central Revenues. I.edger folio Ko. P -______ I certify that the above total, viz., ft my Exchange Account with Central Revenues for the month of Cash . . . . . Transfers . . . . Willow’s branch. Son’s branch, Daughter's branch. Remarks. Total No. as detailed below, has been duly credited in 19 . R a. p . Forwarded to the Accountant General, Central Revenuc.s Dated 19 . Accountant General. o § 05 tz! O t o
- 284. Form 48. [See Art. 453.] Sabscri„tio»s to Postal r,.»r,«.ce ™d I,ife Ann„it,y P.m.l m U‘« 1 l.y <le.l«cti.n from p .y bill* of Gover,ment List of Subscripfclou Servants employed in the t during- the month of 19 Ko. of Poliry or Contract. Name of Insured or Snhscribcr. Amount realized by deduction. Period of Pav bill. ^ „ Amount of Subscrii)- Amount of purchase prenuun,. ^^ney. Fine or Medical Fco. Kcmarlta. ? 00 I certify that the sum of H { ) chiiuge Accounts with the Post Office for the month of ^ 19 Station. Dated 19 I iioA'p j^ivo tlio 1 1 'j.L riOo5 tlie Uep vvtment or Ptoviiico. has been credited in my Ex- Desic'nation of Audit Officer. t j o w b ; C Q
- 285. Form 49. [ Sse Art. 456, Annex. A, Rule E. ] (T o be printed on fn ll sheet, Im perial.) Broadsheet; of the Forest Officers’ Provident Fund for ihe year So. Al '- count. Ledger Kolfo. Balanoo at oomraoncc- mcnt of year. Receipts in the month ot Twelve money colnmnBfor tho twelve months and two moneyeolnmn^ for March Pinal and MarchSupple mentary. Intere.st for the year. Total of receipts and opening balance. io ToUl as per Rroadshoet., Total as por Detail Book. Initjalf) of Superintendent. Book. D iffference. Initials of Q. 0. Wlthdrawalfl In the month of Twelve money columns for the twolvo mouths and two money columns for March Final and March Supple mentary. Closing balance. Total of withdrawals and closing balance. Remarks. 3 03 !zS P M ^ 1 O i t o
- 286. lloulh. Openiug Bilanoe. April Maj June Jttly . AuETtlst . September October . Novembor December January . Fehrnary. M arch . Form 50. [See Art. 456, Annex A, Rule F. ] (To be printetl on Boysil hand-mado.) Noi-B.-Thero is space siiflicient on each page for three years’ acconnts. Ledger Account of the Forest OITieers^ I'roviclent Fund__________ Name. Official DesignaUoit. Deposits. Dato. Refnni ol withdrawals. Amount. Balance from 19 . Total DcpositB, Withdrawals sud Interest Total Interest added to Principal Total, including Balance Total each month. WlthdrawalB. Principal of each month tor calealation of interest. Total Withdrawals Closing Balance Interest on prin cipal of each month. Bemarks. W o o o E d a
- 287. FO R M S. 277 [ No. 51 Form 51. [ See Art. 456, Annex A, Rule H.] (To te printed on foolscap paper.) F o r b st O f f ic e r s '’ P k o v id e o t F u n d . Deposit Account for the year ending 31st March 19 Number. Name. Official Designation. Month. Date of deposit. Deposit. Withdrawal. Monthlv balnnee on which intere.st is calcnlated. Balance from 19 April 19 M ay June July August September October I^’^ o v e m b e r December January 19 February March Total Interest. Balance from last yeiir, inclufl- ing interest Deposit as above . Interest for 19 T otai T)e/hiet— Withdrawals as above Balance on -31sl March ll> Forwarded to tl'e depositor as directed in paragrapli xii of the Rules of the Fund. The 19 Accountant General.
- 288. 2 7 8 T J o . 5 1 A ..] F O K M S . Form 51A. [ See Article 462.] District Classified Abstract. Not, printed.
- 289. F O B M S . [ Nos. 52 and 52A. 279 Fonn 52. [ See Article 481.] (To be pi'inlcd on foolscap.) Register of Cheques drawu. Pre-audit Department. X o . o f C h equ e. Amoant. Rs. Form 62A. [ See Article 481.] Register of Cheques delivered. Pre-audit Department. Ko. of cheque. T o w h om V o u ch e r paid. N o. T ok en X o . PescviptioTi o f ch a rg e. Anionnt. Us.
- 290. :280 H o. 53] F O R M S . Form 53. [ See Article 482.] (To be printed on fool-cap.) Cash Paj'^ment Register of the Pre-audit Department. Dnte. Voucher No. Token No. | To whom paid. Description of ohargre. Amonnt. 'H s .
- 291. F O R M S . 2S1 [N o. 54 Form 54. [See Art. 490.] Accountant Generars Check Register of outstanding pre-audit cheques for the week ending Date. Amount of pre-audit cheques delivered. Rs. Amount of cheque! paid. Eb . Total (.'bcqnes ontstandine at end of previoua week. Add—Amount of pre-audit cheques delivered. (Total column 2.) Total Deduct—Amount of cheques paid. (Total column 3.) Balance of cheques outstanding on Checked with the' list of outstanding chcques (Article 48‘j) for the week ending Accountant General. N o t e .— Cnlnmn ii of the Form should be tilled up from the daily slips mentioned in Article ^87 and column 3 from the Fank’s daily fchednlo (Article 488). The Accountant General should ’ < ^ 6that the figures are posted in the register exactly in the manner indicated.
- 292. Fofm 55. [See Art. 491.] (To be printed on foolscap taken lengthways.) List of payments by the Pre-audit Department oil 19 . N o. of Vouchers. ? 00 CJT ‘ >0 C JT I Ui
- 293. FO R M S. 283 [ N o . 56: Form 56. [See Art. 492.] (To te printed on the paper nsed for Classified Atstracta.) Classified Abstract of Pre-audit Payments. ^ajor. Minor and Detailed Heads o£ Service, of Vr. Money Columns for diffei-cnt dates. 1st. Amount. 2nd. Xo. of , Amount. Yr. ' B 3rd. No. of Vr. Amount. M «• I I a o Monthly Total.
- 294. [See Art. 493.] (To be printed on open royal.) Form 69. O l t o 00 rfi- Register of Deductions from Bills paid by the Pre-audit Depax-tmciit during the m onth of 19 D»tc. No. of Voucher. Name of Subscriber or of Person retrenched. Period of Subscription or Allowance. Nature of Allowance. Money columns. As many columns as may be nccossary should be opened for the funds named in Chap ter 20. Columns should also be provided for deductions creditable to Advances Re coverable and for any other deductions. Income Tai de ductions will be recorded in a separate schedule. Total Deductions from each Voucher. Daily Total of Deductions.
- 295. FORM S. :;8 5 CNo. 58 Form58. [ See Art. 494. ] (To be printed on open royal.) -Daily Abstract of Major Head Totals of Pre-audit Payments for the month of 19 . Major Hcadt. • I .-C r S T O M S . • ■ 2.— T a x es on In com e S a l t 4.— O n uM S .— L A S B liB V E N r* 4 KD s o Olf. Sixteen Money columns. O ne colu m n w ill b e assigned to th e transaction s o f each d a y : in th e a b stra ct fo r th e secon d h a lf o f the m on th , th e first co la m n sh ou ld be used f o r th e fig n res sh ow n in th e total colu m n o f th e first h a lf o f the m jn th . D a ily tota l T otiil dedu ction s o f th e d ay (F o rm . “jT and In com c T a i schedule) N ettotal of th eday(Form55) R Total.
- 296. [ See Art. 506. ] Form 59. ^ t o P QD (O (R E C E IPT S.) Classified Abstract of Simall Coin Dep6ts in for the month of 19 . Name of Depot. Small Coin Dep6t [Bemittances. Total Eeceipts. Small surer Bal!mi:o decreased . Xiokcl Balsnoc deereasod . . . . Bronze and Copper Balance decreased . , firand total . U in t Bemlttances, (o) Foreign Bcmfttances. S . Acoonnt Ijetween (i). I a. p. p.! K a. p. Total Boceipts. I I R a.'p, ( a ) For Bombaj and Central BeTennes aceountaonly. (1 )1 This column 1 bintended to exhibit the debits and credits on tcconnt ot deflciencieBin remittancsaitosa andto SmoaiCoin Dopotain another-pioTince. § W S m
- 297. Form 59—covtd. (DISBURSEM ENTS.) Classified Abstract of Small Coin Dep6ts in for the month of 19 1 Name of Depfit. I Small Coin I Depot Romittancee. i R a. p. j Total DiflbiirBements, , SmallSilver Balance increased INickel Balflnceincreased. , , Bronze and Copper Balance increased Grand Total Mint Hemittaaocs. (a) roreijjn Remittances. ft a. p. R a. p. Accoilnt between (6) R a. p. j _ L U A . p. R a. p. R n. p, ‘(f) For Bombay and Central Reveiiue8)acc*onntBonly (6) ThiBcolamnis intended lo exhibit tho debits and orcdita on acconnt of deficiencies in rcmiltanccs from and to Small Coin Uepots in anotlicr proTince. Kmo, of S alanc4, Balance, current month Do., Uit month DecrMsd Inortafe Small Coin DepAt balances. Small silver. Nickel coin. R ;b . p. R I 0. p. lironzc and Copper coin. n. p. Total. K ..'p. Total Disbnrse- ments R ’a. § s tn ? b o GO O l < x >
- 298. Statement of Disbursers^ Accounts Form 60. [Sse Arts. 507 and 678.] for the month of 19 Office or District. Te names of all 'ac- courUinff Treasuries should here ie printed in IT ie order foUoivei in the Cash Balance Seport and other detailed rffurns. Departmentil Accounts in Detail. Local liemittances in IVansit. Total Exchange Account Abstract. Transfers ORAND TOTAL Opening Balance. K a. p. 0 0 O ' 0: 0 0, 0 Keceipts i during the j Total, month, I R a. p. I , Disbursements during the mouth. a. p Closing Balance. f i a. p. 0: 0 0 I O j 0: I I Total. Initials of Auditor. R em arks, ? Q T ) O i o o w S m
- 299. 289 FOBM S. CNo. 61 Notts to be jirinted on the ]iy-leaf of Part I 0 / Form 61. 1. Column 2.—“ Serial number.” —Entries under each detailed head of account should bo numbered in a separate series. A numt)er should be assigned to a work, ■T id an entry should be made in respect of it, as soon as any sanction or order ot appro priation relating to it is received, or expenditure on it appears m the divisional accounts. 2. Columns 3 and 4.—“ Sanctioned detailed estimate” .—(aj Technical sanctions to "''Oiking detailed estimates should be entered in these columns. Ihe entrj o amount of a supplementary estimate should be pp.'ceded by the letter b in red 1 , and underneath the amount should be drawn a line and below it should be noted the total amount of the sanctioned estimates. The amount of a levisca '"stimato should be preceded by the letter . > ,7 1 “Iso be in red ink. Orders passing excesses over technical sanctions should alM be noted '< 1 lliese cohimns and the vntry of the amount, preceded by the Jotter , snouia ^ '0 put within brackets, so as to distinguish it from entries relating to sanctioned ^'eliiiled estimates. c 1 i {/ > ) In cases in whicli, in accordance witli any rule, the preparation of detailed esti- Tiates for annual repairs to buildings has been dispensed with by competent authority. ‘*> e entries in these columns will bo in resp'ct of the standard lump suni limits ot tost prescribed from time to time. Similarly, if the preparation ot a detailed estimaW for a petty purchase or manufacture of Tools and Plant, or for tlie manufactiir? or '■'Jliection of stores, is unnecessary under any rule, the am ount of the charge authori. e competent authority sliould be treated as the amount ot tlie technical sanction (r) I f a snbstantiai portion o f a w ork lias been abandoned, the estim ated cost o f 'lie Abandonuil p ortion should bo deducted from the estim ated cost o f the w hole w ork, as t< > arriVi* at tlio not nnorAtive amount of the estimate. , , r * • 3. Columns 5 and ff.—“ Appropriation.”—These cohimns are intended '^'diTs o f appropriation and re.appioprialm n. In cases in w hich fu n ds are allow ed tor w ork, individuall.v. th e ord er w ill be noted against the worK co n cern ed ; in oMip,. case-^ it w ill be n;.le<l in a suitable place assigned to ti.e total o f the g iou p or ''■orka m akini; up the unit fo r wliicli lum p sun. appropriation is V ’’ f iion-G overnm ent w orks and isolated w orks executed on neha.f o f other d n is io n , ■'"d denartm ents, the entries in these column.? will 1>? in re.spect o f tne grw s am ount ot de^Misil received, or, if there is no rt-posit, o f any .im it prescnlied fo r ex- (’ ■'iiditure to be incurred durin g the .year; see also note 5 (n) and A rticle 4. A '. - “ PermissM,le lim it o f e.xpenditiire to "f, "'U ,n ,n . like colum ns 4 and 5, should n ot be u.^ed in respect o f works t o which "0 individual appropriation is required b y rule. N or .should it be tis-d in t^e ca .e o f "■^>rks started during' the year, as the appropriation (if any) shown ui co nnm '''II he limit for the propcrGssive expenditure to the ond of the ye^r. а. colvmn M - “ Full name of work.”-(o ) In the case "f ■*l''e to percentage recoveries on accou nt o f establishm ent, tools and plant, '■-.■U .sliould be broken up into tw o p a r .s -o n e .e la fin g to the '"•ope,. „nd the other to the percentages thereon—and all 5 tl nin Ji-anh /“'•iation and expenditnre should also appear in two part^ Rule 2 (/,) of the Public Works Account €odel, though only one serial number will le '^T''T^n*^lle’ras'e'o^works of m.annfacinr.", the “outturn” should al.^o be recorded, the "''fries being made in a .separate lino below those relating to the ‘>P ® ''“f*on • б. C olum ns 11 to 5 / . - “ E x p en d itu re.” - E n t r i e s should be m ade in these .colum ns '!1ly Whon there is any transaction during a m onth, and whenever ♦lie expen diture o f the m onth should be entered in black ink. “ '1'^^ ^ ''"•ubl W noted, w blue or gi-'en ink. the expenditure to dnte. Th.- ['"'^(ixod b v a red ink minv< sign when they represent mtnv^' expenditure. W ^en px eiuli‘ ure on » w ork is incurred fo r the first iim e. the progressive expend' l''w . ” erd not be entered ^Vhen it is entered for the last tim e. i.r.. when the work r,M,nTted a* “ c o r p le t e d .” a line Mbonid b e draw n tbrougb the space for the rem.nn nionl.''s o f the year, and the w ord “ com p leted ” noted again.st it in the colum n Ftir , 7,'^rnlumn — “ Pn’ m arks.” In this colum n .should be noted any rem arks or orders w hich no coluini' is specificallv provid ed . P.O.. note o f closin e the arcniint o f, ' . “'■e i;,,te 6 above), financial sanctions and adm inistrative approval when '■ :.u notes o f ver-.floation an.l trausini.siou o f roinnletion rep ort., notes - f o ''l - '« to « .e clearance o f expenditure on “ L and, K ilns, e tc,” v,dr parneiaph (6, '' thtv p.il.!:.-' W o lk - . i.on n t C o d e l, etc.. etc,
- 300. 2 0 0 .Ho. 61 ] FO R M S . M ajor Head Form [S ee Works Audit Pabt I — Sanctio'S Minor Sanctioned de ta iled CBtim tte. Appropriation. tQ bo « « I I S'S U eS^ 1 I s 5^ C< s o . ^ o r a ■ < 1 R ». p. B a. p • O a a O C S d 6 ) a o + C C CD .2 P ‘ i l l o 9 Full name of work (q r {?iven in the estimate) 10 R a. p. R a. p. u a ». p B »,.P! f* ■.1 •To the Be»re«t rap«. ii- #
- 301. 61. Art. 552.] Register. SION. TO WOEKS. FO R M S.- 2 9 1 [No. 61 Detailed Head • -I 14 15 Expenditure. •a. p. H a. p. B I S S 17 R a. p. 18 B a. p. S S V p 19 S O 31 B a. p. B a. p. 22 S g I f 34 R a. p. R a. p. B a. p. o £ a 3 1 I 1 cs 25 26 a. p. V ^
- 302. Foim 61—cc-ntd. t o t o
- 303. Form 61—contd. Pabt III.—Sanctions to CoNTEAcrs, Reference to sanction. Nftme ot‘ work or Account. Xamo of contractor. Stipulated date of comple tion of contract. * Substance of sanction. (Quaniilic.', Kate?, other nrcessary conditions, etc.) I No. of ; form of jagreement : (if an ! ordinary ' form is I used). I I I Reference to payment voucl'OJs. April. M ay. June. 10 and 60 on. 11 Remarks. 12 I 560), then tbe latter shonld be 18stcd^'n^''guml fk^wlikOi srcnku l'''1i coiiducied ngainsl tie original orders {vide Artlcln iuthis colun.n merely tbe reference to tlie pages of tie file ''eaUd ns a]i ncoDipaniincnt to tLe Audit Register, anil it will suffice to quote o 05 ZO CO
- 304. Form ^ — wntd. Past IV.— Orders of Special R ecoveries. P O i N3 C O Nime of work or Account. K 5 !s SnbBtanceof order with Nature of name of the j recovery. I person from | whom recovery' is to be made. Amonnt. Bccoverablc. Note of recoverlcB made from time to time dTiring the year against each order. Balance brought over from previous year’s Begister. Recovery I ,j during year, es a c o > o 7+s)- i ■si d S a 10 Bs. p. B a. p. Month. 11 Amonct. 13 8 a. p. ~ V ■ SS £ 2 B a. p. S-s 11 Ba. p. Bemarks. 16 I C D
- 305. W o rm 9 L— f m O d . Pabt V.— Misokllanbotjs Sanotions. g Vi K G B O H -fc C<
- 306. Form 62, [See Art. & 3H | Keo-istfi- of Land Charges f'>r the vear Province. Particulars of award. Offic'T by whom issued. Name and designatioD of Ihe , officer makii s the tward. 1 Amount puyablo to individual payees. No. Date. 1 2 3 i H i i 1 i 1 o, a p o -S 6 Completion of award Statement. When sent to Chief Revenue Anthority. Work for "g which tnVoti | up. A So. 3 o Date. 10 Dosignntiou of Chief Revenue Authority. 11 ♦This column should be filled in O Tsly in the case of Irrii-aUoTi, Navlention, Drainage and Kmbankinent worlts. Note,—The dtt oi aTJonutn enU‘Tcd r coVmu ^ ^lioaVl nvovV ui tothc tital aUoA'niu c dumn R. *Amonnt of abatement of Laad Reveiine per animm. VZ R a o •T) t!0 t o CO 05 > i1 O to
- 307. FOBM S. 297 [ N o . 63. Fonn 63. [See Art. 594.] Register of Sanctions to Working Estimates for Project. Head of ClasRification Pi’oject. Frovisiou Es. Actual EsecsKor Saving. ; *3 c BriftfparticnUra of the working o J "rt a T o 3 fi- ■ MC tc ! l l Ucmarks ostimatep. < k > o £ C n i '"1 anjj. c 3 a > a g S *« 1 5 I I CS ® 0 « 1 0 • 0 X ' 3 £- ; S < e i^ w 1 cS 1 2 3 4 5 i “ 7 8 9 :o ft I a
- 308. Form 64. [ See Art. 619. ] Suspense Accounts. Deposits^_ r PurcbMes. I Stock. J Miacellaneoua P. W . Advftiioet. y London Stores. Takavi Works Advances. Major head {in the case of suspense accounts) Workshop suspense. (z; o 05 Difisiou. Totil Api-a 1 9 'i May 19 a t c sc : ® P q R a .L p. n • _ u . r a.lp.j B ■ ». p. H t. p. s. p, I I s i i O j « And 60 on for the intermediate months Jane to March, Oto 38 ISnpplementarj accoTiiit. T S9 B a. ‘S ** *0 •as 3 0 S S W S 41 -Supplem entarj account. B a. p, 42 S p 43 • S" I I O S 44 a B. p I ■o i +S<'.oroout. “ CredilB’* in the case of Miacellaneons ?. W. Advances, Stock, London Storca, and Takayi Wo tVb Advances ; and D<*M ts” in the case of Purchases and DepositB . tScoreout “ Uebils‘* in lie ease ol MiaccUaneoua P. W. Artvimc-ea, Slock, London Stortu, und TaVavi W o t Isb AOvanoesand Credits ” inthecaatof PurchaaeB and I i)fcyo^t8. '
- 309. f o r m 6 S , [See Arts. 642 and 643.] Broadfiheet of Cemetery Endowment Receipts for the year 193 . Xame of Cemetery and cIh s s of lOpdowmeni. Ordinary. ‘ 'emetcry at................ J> » •••......................... Special, (.'emetery at ........... . '> ......................... Total.......................... Tofel as per Ledger...... Balance bron^ht forward from I r.revioU9 ■ April, year. ® a. p. •S a. p. Ueceipts daring the year. i May. June. fi a, p. B a, p. ff «. p. B a. p. and so on with two additional columns for I—Supplementary Accounts and II— Supplementary Accounts. 8 to 16 Total for the ye:ir. 17 Total to end of year. 18 S a, p. O S ce 05 Or 5Q
- 310. *Form 66. fSee Arts 659 to 6G3.] Province. Stafceuioiit sliowiiig the Fiua,ncial results of Irrigation, Navigation, Eiubaiikment and Drainage Works for, and up to the end of, 19 -19 ; Gonoral Fin meial Results to end of 1!) -I'J Mileage in Operation. o c 'A a I Miles, 3 >a A c3 I S 3 r 3 3 c5 'S s 0 1 a S 'o c 9 a • J 5 3 o c-l 10 '2 5 11 Finftiicial Results o£ tlic year 19 -19 . I § u O J2 M 18 ?? o o b« 3 14 % cS s « 13 16 u a 2 17 * f i 18 19 S A.C- res. *'n,o Avrule n ^o, vvnV„v^ ot vv.rA.m K?<>T m s AvoviU m m V m . O ^ & c S «M 5 _ o 20 % ? I 05 05 ta K M
- 311. 301 Form No. 67. Broadsheet of Public Works Transfers.
- 312. 302 No. 6 7 ] f o r m s . Form [See Art.
- 313. FORM S. 303 [ N o . 67 67. 687,] ^'^orkf5 Transfers. Adjustment. Sept. Oct. Nov. 10 11 £ S jo. p. I I 12 S a.'p. Dec. 13 a. p S Jan. Feb. 14 15 S a!p. S a-.ip Mnrcli. 1.6 S . a. p. Suppkmen- tary Accounts I. 17 P- Supplo- mcntory Accounts IT. 18 S I
- 315. Form 69. [See Art. 690.1 Broadsheet of Public Works fiemittniKies to Treasuries. l>iisiour.. Treajurios. Totela E Totals ri* per Lcdgor 0it-tanding ’iffercnco froni last year. April. Cash remitted Kem iifc'ince= I by Public ai'knoHleiljeil I ^V■o'k3 ' by Tre.l^ury j Officers. Officers. a a. i I E a. p. a DifTereiico fit end of month. l i 'a. j7 . May, Ca?h remitted by Public VV orlts Officnrs. R a. J}- Remittrne.s lU'ltiiovvlcilacd by Triasury Ollifers. B 'a. Province. Kitifer nco at end of montb. R a. Aud so on. I i25 o _ CO 05 o «> ^
- 316. 306 No. 70 ] FORMS. Form 70. [See Art. 709.] POKKST DI'PAUTMKNT, BfcKCiAh. S r .m m a r y o f R e v e n u e a n d E x p e n d i t u r e b y Fore.sf-, D i v i s i o n s f o r t h e y e a r l ! ) 2 of Account. 1 REVENUE. I.—Timber and other produce rcmored from the forests by GoTernmeut Apenoy— (a) Timber Firewood and charcoal (c) Bamboos (d) Sandal wood (0 G Direction. ; Division. Grass and other minor produce Total II.—Timber and other produce removed from the forests by conBumers or purchasers— (o) Timber . . . . (6) Firewood and charcoal (/• ) Bamboos . . . . (<i) Qrazinp and fodder prnsi? . (ff) Other minor prodocc . ( / ) Other iiemp (//) Commatulionfccfi Total I III.—Drift and waif wood and confiscated forest produce. Total III IV.—Revemie from foreslB not managed by Government— (a) Duty on foreijrn timber and other forest produce. (o) Kevenne from shared and private forentfl. Total IV V.-— Miscelianeoug— ) Fiuen au I Other Bonrces (a) Fiuen aud forfeitnres . ib) r Total V VI.— D eJnrt Refunds— Gjiatcd Tutal Kkvinte Division. 4 Divigion. j Tnl al. r* I fi H Ji
- 317. 70BKS. 307 [No. 70 Fonn 70—contd. Heads of Acconnt. 1 Total AI II.—Timber and other produce remored from the forests bj consnmerg or pnrohaserg. Total A II III.—Drift and waif wood and confiscated forest prodnca. Total A III IV.—ReTeuTie from forests not m*naged by GoTemment— a. Doty on foreign timber and other forest prodnce. i, Bevecne from shared and rrirate forestp. Total A IV V.—Kent of leased forests and payments to Bhareholdors In forests matiat'ed by Goremment. Total A V DiTision. DifisiOD, ' Dirislon, 3 I 4 ■ 5 EXPENDITURE. and TForJct-^ I.—Timber and other produce rem oTcdfrom the forests by Goremment Agency— o. T im b e r .................................... J. Firewood and charcoal r. Bamboos.................................... d. Sandalwood . . . . €, Grass and other minor produoc
- 318. 308 No. 70 ] FOEMS. Fona 70— contd. Heads of Account. Direction. Division. 1 Division. Division. Total. 1 3 3 4 5 C * R K R ' R . B VI.—uiTestock, storCB, toolB and plant— n. PurchaRe of cattle . . . . h . Feed and keep ot cattle . . f. Purchase of stores, tools and plant Total A VI VII.—Communications and buildings— I • ' a. RoadB and bridges . . . » h , R n ild in g s .................................. Total A VII 1 1 1 i — - VIll.—Organisation, impiovcment and extension of forests- , •— 1 1 1 1 h . Cost of Settlements, compensation for land and rights. r. Surveys.......................................... d. 'Worklnff-planB Sowing and plnnfiug f. "Protection from fire 1 1 1 Total A VIII 1 1 IXM iH ceU ancoup— u. L aw ch argcB . . . 6. firaiu comijeiination allowance . c. Other charges . . . . Total A IX Toiol A .— Conservancy ami Works
- 319. FOE^IS. 309 [ N o . 70 Form 70—concld. Heads of AccoTint. Direction. Division. 1 Division. Dinsiol). Total. I 2 3 5 6 R R R R E — Esiahlishmevts— 1 ,— Salflric.s— a. Conficnratow , b. Snporior ofBcerfi . ‘ . c. Sobordinaic forest and'.' depot catablishmeuts. Oflice CRlabliRhmenls . f. Other aUowauoes . . . . / . Grain compeiiBatiou allowanoe i 1 T otal B I II.— Travelling allowances— a. ConeorvatorR......................................... h. Superior officers . . . . c. Suborcliiiafo forest and depot establishmentfl. d. Office establifhmenlB . 1 1 i I Total B 11 II I.— Contingencies— 1 j a. S ta tio n e ry * ......................................... h. Carriage of tents and rccords c. EentB, rateB and taxes . d. I’ay of Police guards . . , «. OfRcial postage . . . . f . S u n d r i e s ......................................... 1 Total U III Tolal B— KatabliBlimentR i 1 1 1 G KAN D TO TAL OF K X P E X m T U R K 1 Suri)lu8 or deUcif , i Dated The Asst. Accountant-General.
- 320. No. 71 ] Form 71- Deleted. 3 1 0
- 321. 3 1 1 FORM S. [ N o . 7 2 Form 72. [See Art. 730]. F o b e s t D e p a k t m e n t , B e k g a l , D a b j e e l i k g D i v i s i o n . Progressive Summary of Revenue and Expenditure to the end of June 1921. Hsabs Off Aoooukt BivEiTira. 1.— Timber aud other Produce removed from the Foreale by Government Agency— (a) Timber (J) Firewood and charcoal . (tf) Bamboos id) Sandalwoo.l . (tf) Grtfls and other minor produce. II.— Tim ber and other Produce removed from the Foregts 1 by consumers or purchas- . era— I (a) Tioiber . . . I (61 Firewood and obarcoal . ( r) Bnmboos (u) Grazing and Foddon grass. («) Other minor produce 1/1 Other items . {g] Commutation fees. III.— D rift and waif wood and confiscated Forest pro duce. IV .— Bcvenue from ForestB not managed by Government— (o) Duty on foreign timber and other Forest pro- dnci». {b'i Revenue from shared and private forestB. V .— MiBcellnueouf— (а) Fines and forfeitures (б) Other sources n . —VcJuri Kefauds . Total Revenue Egtim ate for 1931-22. 2 Kevcnnc to end of May 1031. 3 I Eeveuue dnrlng June lOUl. 4 a. p, T otal Eevenue to end of June 1921. 6 C a l c u t t a : Tjne 1921. Assistant Accountant General.
- 322. 312 No. 7 2 ] FORMS. Form 72—contii. Heaps op Accofht SX P E WD IT U B B . ■Estimate for 10 1-22. 2 A.— C on a ^va n 'y a n dW ork s. I.— .Ximb?*r and other produce rcinovcfi from the "ForoRts by Government Agencj— (rt) Timber . . . . (6) Firewood and charcoal . (e) lUmboo^ (t?) Sandalwood . . - («) G rR K B and other minor prodoce. II.—Timber and other Prodnoe 1 romovod from the Forents j by consomere or pnreha- [ sere. 1 i n . “ Drift and waif timber and confiscated Forest Produce. IV._Revcn*^e from Fores^fl not' managed by Government— (a) Pntv on foreign timber and othor foroBt produce, (i) Revenae from shared and orivato foreatB. T .—Ken* of leased ForeMd and pavments to Hharehold- erp in Forest R managed by GoTfmment. V I.— Livestock, stores, tools and plant— I (rt) Ptirp'iaBe of eatlle J (A) Feed and beep of cattlc j fr) Pu*’eha‘^c of fltores, ' tools and plant. Vll.—Commonications and IJuild- ingfl— (d ) Tload-and bridges, (6 ) 7 ^ ildinfjs (r) Other works . OrKanifation, fmprove- ment, and extension of For«8 ts— (tt) Demarcation . . (e) CoR» of ScttloMients, | compensation for land ! and rights. ic ) .Snrveva (rf) Working-plans (c) Sowing and planting (j) Protection from fire (i/) Other works . Carried over Expenditore to end of Jfay 1921. 3 IDxpandifnre dnrinc: June lOisi. 4 Total Expenditure to end of Jane 1921. .* > H ! a. I P- i
- 323. FOEMS.: 3 1 3 [No. 72 Form 72—concld. Hbap8 oy Aocotrirr E xpenpitubi:. I U rooR hJ fn rw ar.T IX.—MT?cr.T.i.ASEOUs— a. Law charjfcs b. Grcin compensation allow ance. c. 01her chargCH Total A.— Consesvanct and «'^0«KS. Estimate for 1021-22. a. Consorvalors c. SuperioroO iocT ti f. Suhorilm ote forom nm l «lcp6t Oftk-D I'H ’ ablishnicuts . e. () her nllowanreF . / . Graiii romrcnHatlmi allnw- auce. 11 'I'P A V K 1 .1 ,'M . A ItoW A K C K f“ «. Conscrraloic 0. Superior of?iiTrs » • . Suh^irdhiato fon-sl and dvp^t establishinfu tp . office IIl.-*Cn>TINOBNCTr.P— а. Sta’ioncry . . . . б . Carriageof lentsandrecnrds. r . R e n t s , l a ’ e s a n d l a x c g . < 1 . Pav of pnHee frnard.? OBloial i>osta^e j . yuntln'efl . - • • TO T r .'H .= -'K J n T kB 1 .1 8nM r :^ < tKa m > t o t a l o f a l i . k x - PENJnXURK. Cat^cutta : The Kxpendifnre to end of May 1921. 3 Expt^wdittirc during June 1921. 4 Total Kxpenditure to end of June 102i. 6 Asbist^int A cconntaiit General.
- 324. [See Art. 735.] Confidential Index Card of Governinent servants responsible for Financial Irregularities. Name of Government Servant Form 78. !z| p C O Year. Financial Irregularities. Name of nerious.irregula rity committed--------- with brief particnlars.’ Reference to connected papers to enable the item to be traced. *State of/ii( counts discovered at inspections by audit officers. Orders or comments of local Government including discipli nary action, it any. 1 Yenv of inspection. Division or Treasury inspected. *T1 is column will r«main blank except in t-h» case of heads o£ offices inspected. Inspecting Officer’s remarte as to state of accounts. O w g C O
- 325. [ S«e Alts. 789 and 746 to 750. ] Objection Statement. Statemefit of ETpenditure xt,nder objection in the Accounts o f Division, fo r the month o f P a r t — I . O b j e c t io n s h e g a i i d i n g E s t im a t e s a n d A p p u o p i u a t i o n s f o r W o r k s . Fonn 74. m 1 . s i . Up to date Expenditure under Objection. To be QUod in in the A 'ld it Office. Item , No. 1 ! 1 1 « 1 o 2 P- ." iw i Nam e of work (with amount of sanctioned estiinato to be shown in red ink.) P g i f U . o ! O-O a 2 ill a « ! o A P. a .| I ' - S.2 s | Explanation of Dirifiional Officer, Semarkfl by Superin tending Engineer. How disposed of i + T otal np to date amount of expenditure held under ybjeetlon on these grouade Indudine 1 pertaining to the works det-ailed in tliis •Ks. i *Bb. 1 •Ba. •Es. j 1 Lifft, of works the progressive expenditore on which hag not yet exceeded the lim its of tho powers of the Diyisional Officer to r^nc- tinn OP and CRiinmle or pagg as an excene as iheoaBe m aj be, but ro^farding which no V?I . OJ'ders of the . Division^ Officer or higher authority has 1 retched the A udit Office. 1 1 1 ! ! ! ; o th e r objfctwnB, i.«., objections which it is definitely known cannot be removed without fhe orders of the Saperintending Engineer or higher authority. 1 i 1 i ! ] 5 2 5 o 0 5 M Of
- 326. Form 74—condd. P a k t T L — M is c e l l a n e o is O b je c t io n 's . p C O h-* 05 I?; C ' « £ g I — a ci ■« i f 'S | ► a j- a ^ § :» o.S S'S ParticulaiB. Amount under objection. g r -' t Total amount of objec- tioDs awaitiug adjust ment (including thf'SC ivlating' to the items detailed in this Part). *Bs. : *Ss. Particulars of objection. Expliination of Divitiiniial Otlicer. Reuwrks by Superintending engineer. To be filled in in the Audit Office, How disposed of i C O * In neuvost ni)ecf<. * kW tw V vW .ft ,o vV‘ aiw C 'T iivt oi c ?; n i 4 tv L Y e wudtr objeclioi^ s^ionld be biCw ii in red ink.
- 327. Form 76. See Arts. 743 and TS? to , Objection Book and Adjustment Register. (PuBMc W orks TaAXSiCTioxs.) Class of Objection Ba’iince brongbt , forward. ^ P "'' And so on. Supplementary Account. Ncfercnco to the order, accouiit, Youch'-r (J Tother doriiments justifying the remov il of objectio'i. tHe'iittrka (including pirticulars i,f coriespon- deneo and action tuken). it<?m Nnme of Work No, Particnhirs of Jtvm. year from which out- i-tinding. tAmoinit -Amount. fAmount under cleared. objection. mount pillted ! under objection. ^ Amount c]e.*red. 1 » Ks. • Rs. # Ks. * I'S. i • Ka. § S O Q • In nearost rupees. t The am ount pUi'edniK’crobjidion during tlieino-.illi or tl,eam.'.imtdc-ied during tlio month shonk! be noted in bl:iclc or bluo biaok ink and tbc projfrefsive totals shonld be sliown in green ink, e.g., and so on. i»CO SCO 4 Tbi? column should he tilled hi only in rrspoct of “ iMucellaiieous” ObjecUors. !2{ o •vl cn ‘W i—» <1
- 328. [See Art. 769.] (Condensed.) Form 76. a> ? CO I-* 0 0 Obi^ctioi' Statement sliowing the Eesiilt of Ihe Audit and Examination of the Payments (and of the Cash Aceoiuit) of the Treasury for 19 List of fiV.5.—This stntement mnst be relurred .uthiii a fortuiglit of its receipt, or the cause of any delay in doing so explained by docket.] ----------- ' — I ----------------------------- ’ I — ~ —- Xo. of item. Date of receipt or payment. No. of Voucher. Nature of Receipt or Payment. Amount under Ohjection. Nature of Emr or Objection. Order of the Aeccuntant Gereral thereon. Explanation or Remarks of the officer in charge of the Treasury, Ia Notb.—Wien the space in the lart coltimr agaiiiEt any objection is found to be iDsnfficicnt, tl e Treabury Officermay fnrniih Lia txplAnfttioii on fepar»t« memoranda.
- 329. Form77. [ See Art. 774.] (F u ll size.) 319 FOHMS. [N o , 77 Hetrenehinent Slip. Acconntant G eneral's Office. D ated 19 '. To Please note that tlie Treasury Officer, >has been Pay instructed to recover from the next TraTelling bil] presented by----- --------- ^the C ontingent M r. amount named below in the manner indicated. O W g o o D raw in g ofBce— T rea in ry o f p sym ent— r N o . Voucher ^ (.D ate. Am ount to he recovered R».. To be recovered in ................... R eason . Disallowed b y countersigning A uthority. P a y overdrawn. Travellin g allowance overdniw n. For explanation, see reverse. H e should im m ediately forw ard nny representation he m ay have to m ake, in order that, if it is acceptcd, the rotrenchm ent order m ay be withdrnwn or modilied. No. Copy forwarded to the Treasury O fficer, , fo r inform ation and guidano*. Assistant Aocountadt General. X o T *.— In the copy sent to tho Transary OfHcor, the entry “ for axplanfttion see revert* ’ should t'D scored through, no snch explanation hpini: rpqiiii-ed b y the T rea su ry Officer. NoTSD IKT H l OBJICTIOM B ooS . Auditor.
- 330. 320 No. 78 ] FOBMS. Form [See Arts. 776. 787. (C oudcii'Pd fo rm rcp resen tin t; O bjection B ook (other than P ublic W orks Transactions) of I X £ Nature of Item. R a. p Total of month's object iouB Balance from past month Total Kupaes Dfrfwof—Amoant artjnstcd dnriug a« separat c Adjnsl mtnt Bcgietcr. A d flord ed u ct— H otadjaBtmcnts 5n Maroh PinRl Balaneo carried forward. Amount kept •under .S u sp e n se . 6 I I K a. I S n ' Item s a-l’usfod but aw aitin g final cl9aranco. .ServifC Pay ment R for recovery. K ajp ~ i r 11 « a. p. I 1 0
- 331. FOBMS. 32] [ N o . 78 78. 793 and 794.] an open sheet o f medinm.) for the month of 19 Nature of Objection. Mode of adjustment. Month in which admitted if finiill; passed. Snbseguent Beminders, etc. U 1 * Month. IS III 14 fi (a. p. If disallowed, the aeeonnt in whfeh the item is credited or the number of the eoucher from which it is recovered. I 1 1 S < 16 le B a. Total of colt. 6 to 10. Heads. Advances I Recover- I ftble— Charces A d to B tm e n tB Sospens^— Eecelpts C h a r^ ca Adiust menta— Bcceipta Charges Classified Objection Differ- Abatract. book. enoe. Explana tion of Differeooe. I certify that I Iiavc compared the entries of addition and aefluction auder Advances Recovorahlo and Suspense Aeoounr i'* this Form with tho'^einthc Classified Absivftct for the month of 19 and that they agree after the corrfcHons desijribed in Rule I, Article 704, Audit Code. I also cer tify fbat I haro examined the Ob.co- tiftu Book and find it complete in all respects. Supcrintendont.
- 332. [See Arts. 785 to 793.] (Condensedform reprosenting a m odiiim pnge.) Form 79. cc o CO fci/ Adjustment Register (other than Public Works Transactions) of for the month of 19 Original. Amoont sdjaBted nndcr Month of AdjuiiLment. No. of Voucher or date of Becovery or of Be-credit. ; J To i| aa i i S3 i II 'Aujf. 184of Ang. '21. etn tAnfr. 'zi. Period o t Acoonnt-. S n S P E B B l. Items adrasted but awaiting final clearance. No. of Voucher or date of Beoeipt, Advano cs Bccover- a b lfi. Credita.| DeWlH. For want of detailefl Bill. For other reasons. Cash Recoveries of Serrice Payments. How adjnsted.) 0. Recovered in cash b j Collecter. 1 . Dedncted from bUl. c. By transfer entry No. d . Refunded to. e. Admitted on detailed bill. y. Admitted on stamped voucher. a .Admitted on completed voucher. A. Admitted on eiplanation in 0 b> jectiOQ Statement, t . Admitted on sanotion of oom> petent authority. Initials of Saperin> tendent. -T* ^.tMb.re,itw m™ m oeto,n«eth eJorrc^or.di., l„tn • ,otW rTtterM snb e .«ed a t dI.c«tIcu..ecordingto lo.;^
- 333. Form 80. [SeeA rt.795J Broadsheet of debits, credits and balances under the Advances— ^ ^ Objection Book Suspense Account Nameot* Dtarist, S im ila rC o lo m D Sa n dS ab-colm n oi forth e in te rn ie d iA te jn on th s ____M ajtoM a rch . Maroh (Fiial) 193 . e 8 Debits, I Credits. Balance. '§< I g; C O p 0 5 O C O fc*
- 334. 324 No. 81 ] FOEMS. Form [See (Representing one open Abstract of objections of Month of Objeotion. Balance of 1917-18 Balance « » of 1918-19 Balance of 1919-20 Balance of 192M 1 Balance A prn 1921 . Balance May . Balanoe June • • • Balance Jnly • • • BalAQoe A ugust Balance Septem ber . Balance O etoter Balance N O T B m b er B ala n ce Decembor BaUnoe Jann»ry 1933 Balsnce Pebraary Balance March . Ilslaiiee March Pinal , . Balance To ta i Bolanco Objected to Adjusted in A pril, 1931. A djnste In M ay. • Adjusted In June. Adjusted in July, Adjusted lu A ugust. Adjusted lu Septem ber. N .B.— The balance at the end of erery
- 335. FOBMS. 325 [ No. 81 81. Art 796.] sheet of demy.) District for the year 1921-23. A d ja n tc d A d ju s te d in , in O o t o b e r . I ^ N o v e m b e r . A d ja s tc d iii December. A d jn B t e d in J a n n a r y 1923. A d ju s t e d lu Februarj. A d jn s tc d in March. Total A d ju s te d . m a a t h"h o a ldb er to w ninr e dI n kflfr a r M .
- 336. ‘ 3 2 G No. 82] FOBS!s. Form [Se9 O bjection Statem ent show ing the result o f the A u d it and Exam ination for i s i XaUire I lfr.coeipl or rajm eut. “ s : ; • AMOUNT PLACED UNDER Advances Recover able. Sasponsc. | Awaiting clearance. | payment for Beccfpt. Charge. R a . No. of Grand Tolul of month's ol^ec- item s. tio B R . Memorandum ’of objectionable Items. Balance from past month * 4d(i- Tolalof month’s objections T o t a i j J/^«Jtffi~Amnunt ad.jnstcd dai’- meni Ret in g---- as per separate Adjnst- ' ’'eelsior. Halance oalslanding a. p For want of detailed biUs. Other reasons. R a. p. R 2. recovery. 8 R IleadH . C lassified A b s tra c t, O b jection book. E x p la n a tio n ‘ D iffere n ce. o f D ifferen ce. Advance.-, reuovernble Chnrpe:i A d iiiB tn ie n t. S u H ic n w — liecoilitK Ch;ir>roH A d ju K tu jen t U cccijjts ChBrgpg ------------------ 1 i .__<rPA'iBTtr« msi for some N o t * required .o u .tc on lMn Fom, the a o tn .ld .U , of receip tta and
- 337. 327 FORM S. [No. 82 82 Art. 799.] o f the L ist o f Paym ents (and of the Cash Account:) of the 19 . (Alternative F o r m .) T re a s u r e Nature of Error pr Objection. Orders of the Acooantant General thereon. 1 0 Explanation or Bemarks of the Officer In charge of the TrcQBTiry (see foot-note Ihelow). 1 1 Mode of AdJoHtment (for use in Accountant General’s Office). Date of credit or No. of vonchet from Tvhlch re covered. 1 2 Month of adjustment. 13 Amount. 14 B e. T ota lof coln m n s 8to8 . R s. a. p. C e n 7 tt? r .r » ot ‘haV,hVurr‘f™ bm f t«>r.n fron, the Contingent Audit EegUter Into this Form and th»t none h»B been omitted. Superintendent. to th«____ for early disposal anfl return within a fortnight of Its receipt.or the cauM “ s i j c m -■ri be sent on the third day, if nccessai?, to secure tliem. 19 19 Station Datp Date of receipt at Tveasnry Betnrn to "O Station See N ote 2 below. furnish his eipl»n«tlon In sep«i»te memoranda in order to keep this ronto clean and tidy, u It )« to t» prwarrad S t ” at«h from hii offlce to check delays In TObarissJon. I DaputvAccoaiitnntQ enoi'ai. O fficer in chargeof Tiassnry
- 338. N o. 83J FORMS. Form 83. 328 Deleted.
- 339. 329 [See Art. 890.] F o r m 8 4 , Eeport of Audit of the Accoiints of of Currency Office for'the month 19 . Certified— (1) that th e accounts have been m ain tain ed in the forms p re scribed in th e rnlesfor C u rre n c y Accounts, and are closed and balan ced for th e month and signed; (2) th a t th e d eb its an d c ie d its to c irc u la tio n ’s account h n ye bct-n proved a g a in s t th e corr^epond- in£? d eb its an d c ie d its unr^.er th e v a lu e a c c o u n ts ; (9) th a t th e d ebits an d cre d its u n d er ch est notB an d ch e st coin nc- co iin ts h a v e been p roved b y th e rep o rts received fro m th e ch ests ; (4,) that, th e o th er J o u rn s l en tries (except in ti e casB o f tia n -fe rs ^ tw e e n i-tock, E x c h a n g e N o te an d ca n celled N o te accoun ts and betw een lie sc rv e an d E x ch an ge coin and bu llio n nc- co riits) are supp orted b y receipts produced b y the Cui-renoy officer or b y in voices obtain ed fio n i th e A ci'o u n ta n t G enera], w h ich receip ts an d in voices Iiave been in itia lled : D escrip tio n . BalaKCE. O p en in g. C lo sin g . H om e N o te A cco u n t- I-H o m e circle o n ly. 1. Stoclt 3. E x ch a n g e N o te . 3. C ircu la tio n C a n ce lled N o te . 5. In vo iced N o te 6. C h est N o te 7. G overn m en t 8. T o ta l balan ce 9. ♦^rfcJ— Jfornis received from R n g la n o . 9a. * N o te 6 o f d e n o m in a tio n o f R e, 1 to R s. 10 received fvom o th er circles. :o . *V ritton w in ran t. o ff under • F ie n r e s a g a in s t h ead in gs 9 and 9a are to be ontt red in th e ftrst bul.m ce and those a g a in st h ead in gs 10, lO a and lo b in th e second.
- 340. 330 F o r m S 4 — c o n td . Certified— (5) That the ledgsr postiugs* duly correBpond with the jonmals ; ;S) tliat the transactions of one day, namely , have been traocd throngh the books, and no disorepanoiea have been found; (7) that the balances shown in the first column of this report ffceing the opening balances of the month) agree with those shown in the second column of the last month’s report; (8) that Parts I and II of the monthlv statement (oflSce copy) agree with the ledger; (9) that the balances shown in the second co'nmn, being the closing balance of the ledger, avree with the office copy of tho monthly statement and have been veriliM by ine in the manner described in Article 380 of tho OniTency Cijde; 10) that the intim'^tions of the dis tribution of Note forms received from thef.'ontroller of the C u iT e n c y and tho Warrants referred to in the headings 9 and 10, as detailed in the next page, have been inspected and ini tialled b y mo ; Description. B akance. Opening. H ome Note Account— 10a. *Notes of denomina tions of Rb . 10 and under remitted to Foreign Circle. 10b. *Notes destroyed under the authoritv of... ...........No.............. dated............................. 1 1 . G b a n d t o t a l . Closing balance Accounts. of value 12. Reserve Coin— Silver . 13. „ „ Gold .. !4. „ Silver bullion at Mint. 16. Securities in India. 16. „ Silver bullion held by the Secretary of State. -• 17. „ Gold bullion held by Secretary of Stete. • 18. Securities in England 19. Exchange Coin— Sil ver. 20. „ „ Gold 21. Foreign Notes 22. „ Oircica 23. Chest Coin— Silver Closing, '* Fiiiures ngninst hendiiijrs 9 and 9a are to be entered in the firat balance and those against heudingn 10, 10a and 10b r.i the second. Thi« grand total against item 11 should a^ree with each other.
- 341. 331 F o r m 8-i— c o n td . Certified— o f th e eiroolation ________ h as been co m pleted and th a t th e p ro o f o f th e circu la tio n b a lan ce on ( U ) th a t proof balan ce on - ifl m progress ; (12) th a t - per ce n t, o f cases tJ ia i;--------- -— ; - r e la tin g to claim s (vn lo s t or im p erfect notes h a v e been e x am in ed an d th a t I h ave satipfied m y s e lf th a t th e y h av e been disposed o f in accordan ce w ith th e rules fo r p a y m e n t o f such cla in iB ; (13) th a t s ll th e acoonn t refristers 0-. th e claim s branch h a v e been im -litod. thftt piiyees’ receipts to g eth er w ith bonds, i f an y, fo r p aym en t o f lo st or im p fr fe c t notes, receipts fo r notes r e t im e d to claim a n ts, and adtnnwledpr- m en ts fo r notes tran sferred to o th er circles fo r dispoi-al h av e been inappoted and in itia lle d b y m e, an d th a t th e en tries in th e D isposals an d In te n n e d ia te R e;!it'ters, sh o w in g th e d e st'u c- lio n o f im p erfect notes refused to be paid, h ave been verified w ith th e d estruiition certificate o f th e C u rren cy O fficer. Description. Opening. Baiahce. C lo sin g . H o m e N o te A cco u n t— Ji4. C h e st C o in — G o ld 2 5 . F o re ig n C irc le Adjttst. in g A cco u n t. 26 . T o ta l balanoe, b e in g eq u a l to th a t u n d er , h ea d in g 3 (C ircu latio n ) I C ertifica te oE th e verifica- tio n o f th e h ila n ce o f th e E x c h a n g e D ep a rtm en t. C ertified th a t th e balan ce o f th e E x c h a n g e D e p a rt m e n t o f th e C u rren cy Office w as coun ted b y m e on th e ev.-n in g o f t h e ...... and fo u n d to ag re e w ith th e accounta o f th a t d a y . V e r ify in g O ffioer. Station Date 'S iS 'n atu re Desiffnation
- 342. 332 F o r m 8 4 — c o n c ld . No. and date of Total. the Currency’s WarrantB. ' 1 5 10 1 20 50 100 500 1000 lO O C O 1 Price. 1 Value. i I 1 i 1 i i 1 Total Particulars of Note forms referred to in the heading 9 on the first page. Name of Steam er. 5 10 50 100 I 500 1000 10000 Tofal. P rice. Valne. Particulars of Foreign Circle Balances referred to in heading 22 on the second page. • Dr. Baltince. Cr. Balance. Calcutta . . . . . . . . . . Caw npore . . . . . . . . 1 Lahore . . . . . . . . . . M adras . . . . . . . . . . j Bom bay . . . . . . . . . . 1 *'’ Karachi . . . . . . . . . . ;->»ngoon . . . . . . . . . . . Totnl 1 1 Add—Net ^ Balance as stated above. 10 Report regarding agreement of chest balance for with L^ger. {Fide C. C/b endorsement No. (/y.-U)16, dated 13th August 1921.) No. , dated the 19 Copy forwarded to the Controller of the Currency for information. A c c o u n t a n t G e n e r a l*
- 343. 333 Form 85. (Sec Art. 892.) ( O b v e u s e .J Report of Verificatipn of the Balance of the on 31st March 19 Currency OfBce Mcmorandnm of note balances In tho Currency Department. R l. 1125. E5. RIO. IV :0 . R 50. moo. E500. B 1.000. Total Number of Pieces. Value. 1, Issue Department— Note Block . , (Particulars overleaf) . 2, Cancelled Notes — 3, Invoiced Noiea— i. Exchanfffl Depart ment— Home Notes Foreign Notes . Calcutta . • Cawnpore. . L&hore . « Madras . . Eombaj . Karachi . Rangoon . ■ $ ,Notes on the registe of Talnablt'B— Unclaimed Notes Half Notes Mlsmaiched Noiee Notes r*ceived on Slst March (Int crmediate regls ter> Toial Certified lhat the closing baUnccs of the Carrenoy Office on the Slst March 19 , hive been Terlfled h ym conthe in thi prenencc of the and in accordance with the InBtmciionBconttined in ChiDt«r Articles h83 and t91 of the iudit Code, and that I have thns satisfied myself that the halaaces of specie and notea •Onthe date meniloued are as detailed below i— Note Accounts H'^me Circle. Balance taken from Books. Balance ascer tained by couiiiin^. Valoe accounts. Balance taken from Books. Balance aecer- 1 taincd by 1 < ’onntfng. Stock . Reserve Coin—SilTer , CanceUed „ — Gold . Exchange Coin—Silver . iQTOiced t y 9»— Gold • Exchange Foreign Xotes , , Notes on the register of valaables Total* . Total* Nott> Arcounts Rupees Value Arconnts Enpees Place Date Signature Desig-nation P.T.O
- 344. 334. o r (Form 85.) {liererse.) Paitictilavs of Note Stock In Issue Department^ Denomination. Nnmher of pieces. Total number of each (leuomi- nation. Value of each denomi nation.
- 345. IS'ote of Fostiug- of CoiTectious. 336 S I S g.2 «-8 e B 4 S I p s u I b o a * * § o P 4 i § “ ■ • s ^ s PS a a ■ s o > c S Q
- 346. 336 N o t e o f P o s t i n g o f C o r r e c t i o n s — c o n t d . I 1 1 b e a I Q O Z fl tD a ft O 0 ) rO 5 o c t3 Z J * 5 ^ 05 t, • C O u w I e S a 5 5 to .a o
- 347. 337 • N o te o f P o s t in g o f C o rvecfcio n s— co n td .
- 348. 338
- 349. w ’ I’ar'" iS'- . 4 FE'BtS59 F
- 350. <Toafo«iTo N.A.I.-32 ^ f k ^ N a t io n a l A r c h iv e s L ib r a r y New Delhi ' c^' T ^rq-^r ^ ^ i This b o o k must be returned to the Library on the date stam ped below . 635NA1/71—GIPF.
- 351. 3TTfT?it^ (A ccn . N o .) (C all N o .) ^ c ^ - - ■ Author Title fr ^ T T fcrf^ Issi.cd on Borrower's Signature Returned on --------- -