Railway Accounts Department Examinations

Tuesday, July 2, 2019

Cash and Pay Manual of Indian Railways



CHAPTER  - 1
CASH OFFICE AND ITS FUNCTION
101.           The Divisional Cashier / Asstt. Divisional Cashier (Cash), Ajmer, Jodhpur and Bikaner Divisions respectively, will be in direct charge of the Cash Branches at those stations and are responsible for their smooth working on behalf of the Dy.  F.A. & C.A.O. (Cash & Pay), Head Quarter’s Office, Jaipur. The Divisional Cashier (Cash), Ajmer, will be under the control of Assistant Chief Cashier, Ajmer. Only persons on actual duty should be allowed inside the Shroffs enclosure and counting room. 
The staff on duty consists of, (1) Cash Office Shroffs, (2) Cash Peons and Hamals, and (3) Traffic Witnesses, the later are under the control of the Commercial Department, and are directly supervised by the Head Traffic Witness. The Shroffs branches normally observe office working time. The Office hours for the Shroffs’ Branch are normally from 10:00 to 17:30 hours from Monday to Friday and on Saturday 10:00 to 15:30 hours.                   
102.           The Cash Section is divided into three Sub. Sections;
(a)               Shroffs’ Section
(b)               Traffic Check Sheet Section, and
(c)                Cashier’s Cash Book and Government Securities Section.
103.                      Composition and duties of staff : Assistant Chief Cashier, Ajmer and Divisional Cashiers/Asstt. Divisional Cashiers (Cash),of their units are directly responsible for the receipt, accountal and safe custody of all station earningss arriving in the station cash bags through the Traveling Cash Safes, as well as for all Miscellaneous Receipts, and prompt payment there of into the Local Bank to the credit of Government Account, North Western Railway. They will be responsible for the supervision and control of the staff, their working in the examination, counting and full accountal of the Railway earningss received from their respective divisions, and for immediate acknowledgments being given  to stations/parties concerned. The balance of cash duly accounted, but not remitted in to the Bank and with the Head Cash Counters, will be verified by Divl. Cashier/Asstt. Divl. Cashier (Cash) and locked promptly in the safe provided in the Strong Room duly sealed. One key of the Strong Room will be with the Divl. Cashier / Asstt. Divisional Cashier (Cash). Another key of the Strong Room will be with a Gazetted Officer, The Asstt. Chief Cashier, Ajmer / Sr. DFM / DFM of the division concerned. The Rim locks keys kept in boxes / cases of all traveling cash safes are in the personal custody of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and the Pad locks keys kept in boxes / cases of all Traveling Cash Safes are likewise in the personal custody of the Head traffic Witnesses / Chief Cash Witness / Head Traffic Witness concerned. These boxes containing all Rim locks and Pad locks duly counted and verified will each day after opening and closing of the Traveling Cash Safes be secured in a Steel Safe / Almirhas. The keys of the Steel Safe / Almirhas will be deposited in another small steel safe, a separate key of which will be kept by Divisional Cashier / Asstt. Divisional Cashier (Cash) and by the Chief Traffic Cash Witness / Head Traffic Cash Witness. The duplicate keys of the rim locks at Ajmer are with the Asstt. Chief. Cashier and at Jodhpur and Bikaner are with the Sr. DFM / DFM and duplicate keys of the padlocks of Traveling Cash Safes are with the Commercial Department respectively. The Divisional Cashier / Asstt. Divisional Cashier (Cash) will, besides supervision , attend to the following:
(a)                            Witness the opening of the Traveling Cash Safes and the removal of the station cash bags from the T.C. Safes by the Chief Traffic Cash Witness / Head Traffic Witness and the locking and sealing of the empty T.C. Safes.  The Chief Traffic Cash Witness / Head Traffic Cash Witness will arrange for the return of the Safes to the station.
(b)                           Assisted by the Head Cash Counter / Senior Shroffs shall see that all stations cash bags duly registered by the Traffic Witness, are correctly distributed to several Shroffs, and immediately acknowledged by them.
(c)                            Verify the Traffic Earningss from the Traffic Check Sheets and the Summary thereof and ensuring that all the stations concerned have remitted their daily Traffic earningss and have been accounted for.
(d)                           See that all stations’ cash bags distributed have been opened by each Shroff.  After examination and counting all cash, Cheques, etc., the Shroff has duly accounted for and has handed over all G.C. Notes to the Head Cash Counter, Coins, Cheques and other instruments to the Remittance Cashier, and obtained their acknowledgments.
(e)                            Ensure the safety of cash at all times, and arrange for the prompt locking of the cash in the Strong Room in the Steel Safe / Almirah / Boxes provided.
(f)                            Sign miscellaneous receipts, acknowledgments, and endorse Cheques, Commercial Credit Notes and other instruments.

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CHAPTER  - 2
SHROFFING OF STATION EARNINGS
201.           Shroffing Section :  This section deals with the receipt, shroffing and accountal of the earningss received from stations in the cash offices, their prompt remittance daily to the Local Bank for credit to government Account, North Western Railway obtaining acknowledgments.
202.                      Duties of Head Cash Counter : He will be responsible for the distribution of Cash Bags to the Shroffs, and preparation of the programme of allotment of Cash Bags to Shroffs   On completion of the work by the Shroffs, he will receive the G.C. Notes, acknowledge them in the Shroffs Cash Book, and consolidate the Cash for remittance into the Local Bank, and the place the G.C. Notes in the Boxes and take the Boxes lifted by Peons / Hamals and Escorted by the Armed Police / Protection Force Escorts to the Bank.  He shall pay the Cash into the Bank obtaining Acknowledgement.  The unremitted Cash balance in Wooden Boxes duly sealed by him will be locked by him in the Steel Safe / Almirah / Box in the Strong Room.
Staff working in the Shroffs Branch, like all Shroffs and Traffic Witnesses, must record under their signature in the Entrance Door Book, briefly the purpose and exact time they enter or leave the Branch. All staff in the Shroffs Branch is prohibited from having private money with them, or from leaving their seats during the course of shroffing except with the permission of the Divl. Cashier I/II Traffic Cash Witnesses must obtain the permission of the Chief Cash Witness/Head Traffic Witness. All Shroffs and Traffic Witness, working in the shroffing room, must be searched at the time of entrance or exit from the shroffing room by the RPF personnel deputed at the gate-duty.
203.                      Traffic Check Sheet Section :  The preparation of the Traffic Check Sheets is done from the details of the particulars and amounts shown in the cash remittance notes received from all stations.  A watch should be exercised to ascertain whether all the earningss due have been received and posted and accounted for correctly.  Later, all the Check Sheets are assembled and summarised.  Statements are prepared of Terminal Tax, collected by the stations, of all vouchers, such as Military Warrants, Credit Notes, Police Warrants, Jail Requisition, Cash Orders, Telegraph Message, Drafts, etc, and Emergent Pay Sheets / Orders and their dispatch. Traffic Check Sheet section also undertakes correspondence in connection with stations shortages and excess detected.
204.           Cash Book and Security Section : The acceptance of Miscellaneous Cash receipts, Cheques, etc, from parties, contractors, public, towards Railway dues, as well as tenders and other deposits, is done in this Section and accounted for in the Counter Cash Book.  Like wise all Government Securities etc. from staff, contractors, etc, are received and accounted for in the Securities Registers.  In all cases receipts are issued to the parties, and intimation to departments advised.  In the case of Government Securities, a copy of the advice is sent both to the Section concerned, as well as the AFA (Books) and scrips endorsed, where necessary, are sent to the Manager,  Reserve Bank of India,  Jaipur.
                  The Divisional Cashier (Pay), Asstt. Divisional Cashier (Pay) / Inspector of Cashiers, Sr. Cashier–in–charge of Pay Cells are also authorized to accept security deposits and earnest money from Contractors only.
                  The totals of earningss, received from all the sources from the Traffic Check Sheets and total Miscellaneous Receipts accounted for in the Counter Cash Book are daily posted on the Debit side of the Cashier’s Cash Book. The Bank Pass Book / Challan acknowledgments are posted on the Credit side and the balance recorded, and the Cahiers Cash Book tallied. The cash Book with all supporting vouchers is sent the following morning for check, verification and signature by the Accounts Officer (Sr. DFM / DFM / Sr. AFA / AFA).
205.                      Traffic Witnesses :  The Chief Cash Witness / Head Traffic Cash Witness is the chief immediate representative of the Commercial Department in the Cash Office and must enforce execution by Traffic Witnesses under him, of all duties entrusted to them.  He reports to the Sr. Divisional Commercial Manager / Divisional Commercial Manager of the division concerned / Goods Supdt., all irregularities in connection with stations remittance. Cases of short or non remittance etc requiring special investigations would also be reported, a copy of the wire / Telegram, being sent to the Chief Security Officer /Assistance Security Officer / Government Railway Police, etc concerned.
The Divisional Cashier / Asstt. Divisional Cashier (Cash) and the Chief Cash Witness / Head Traffic Cash Witness will see that the staffs under them are thoroughly conversant with the procedure of working in the cash section, in so far as it affects them individually and collectively.  The Shroffs and Traffic Witnesses must understand that any pecuniary less due to negligence on their part will render them liable for recovery of the amount as well as disciplinary action.
206.                      Station Remittances : All stations are as a rule required to remit their cash earningss daily to the Cash Office,  but wherever authorized by the Commercial and Accounts Departments to remit their earningss into the local Banks direct, they must promptly send, receipted challans in station cash bags  daily, duly completed with the cash remittance note.
207.                      Conveyance of Travelling Cash Safes to the respective Cash Office : The trains which bring to Ajmer, Jodhpur and Bikaner Divisions the Traveling Cash Safes containing the cash bags of station earningss are notified from time to time in the Circulars issued by the Traffic Department (Operating). On arrival of the Traveling Cash Safes at the terminals Ajmer, Jodhpur and Bikaner Divisions, the Traffic Department staff after careful scrutiny and check will arrange for their locking. The Traffic Department is responsible for the Traveling Cash Safes until such time as they are sent each morning duly escorted to the Cash Office and there after opened and the contents, i.e., stations cash bags are taken out and made over by the Chief Cash Witness / Head Traffic Cash Witness in the presence of the Divl. Cashier / Asstt. Divl. Cashier (Cash) / Head Counter Cashier, or Senior Assistant to the Cash Office staff.
208.                      Delivery & Taking over of Travelling Safes at the Cash Office : On arrival of the Traveling Cash Safes, they will be unloaded into the Cash Office enclosure. The Chief Cash Witness / Head Traffic Cash Witness will make necessary entries of all the Traveling Cash Safes in a register and will examine the seals and locks and ensure that they are in sound condition. He will then pass a receipt to the Armed Police / Protection Force Escort, who accompanied the T. C. Safes in the van. If any T. C. Safe is tampered with or found to be in a suspicious condition, the matter should immediately be brought to the notice of the authorised Gazetted (Commercial) officer by the Chief Traffic Cash Witness / Head Traffic Cash Witness, who will arrange for it to be opened in his presence. The Chief Traffic Cash Witness / Head Traffic Cash Witness will make appropriate remarks on the condition of the T. C. Safe in the acknowledgments given to the Armed Police/Protection Force Escort as well as in the register.
209.                      Opening of Travelling Cash Safes : The Cash Office enclosure where Traveling Cash Safes are opened should be carefully and completely locked and only the staff detailed for this work will be permitted in the enclosure, while the Traveling Cash Safes are being emptied.  Traveling Cash Safes should be opened one at a time by a Chief Traffic Cash Witness / Head Traffic Cash Witness, or the Senior Traffic Cash Witness in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier or Senior Assistant and the Head Police / Protection Force constable. On no account should another Traveling Cash Safe be opened unless and until all the cash bags in the Traveling Cash Safe opened have all been taken out registered, tallied with both the Guards Guidance received in the Traveling Cash Safe, and sent to the Shroffs concerned.
      In the event of the Guards Guidance not being found in the Traveling Cash Safe, the Chief Traffic Cash Witness / Head Traffic Cash Witness, or Senior Assistant will at once relock the Traveling Cash Safe with all the cash bags and report the matter to the authorised Commercial Gazetted Officer. The Traveling Cash Safe will only then be opened in his presence and the number of cash bags received in the Traveling Cash Safe verified by him. The Commercial Officer will report the matter by wire to the Divisional Commercial Manager and Sr. Divisional Finance Manager / Divisional Finance Manager and Sr. AFA/(TA) concerned.  Like wise also in the case of a cash bag entered in the Guards Guidance, but not found in the Traveling Cash Safe, the Chief Traffic Cash Witness / Head Traffic Cash Witness will at once re-lock the Traveling Cash Safe with all the cash bags received and the fact should immediately be brought to the notice of the authorised Gazetted Commercial Officer.  The Traveling Cash Safe will then be opened in his presence and necessary remarks made by him in the Cash bags guidance and the register.  Commercial Officer will contact the station and also wire the station, Divisional Commercial Manager and Sr.  AFA (TA) concerned.  If the cash bag has actually not been deposited by the station concerned, the matter will be taken up with the Guard.  In case the cash bag is said to have been deposited, but not received in the Traveling Cash Safe, the Chief Traffic Cash Witness / Head Traffic Cash Witness will report this fact telegraphically to the Station Master, with copies to the Divisional Commercial Manager, Sr. AFA (Traffic Accounts, Ajmer) / Dy Chief Accounts Officer (Traffic Accounts)Jodhpur and the Security Officer/ Railway Police for immediate investigations and suitable action.

(a)  The Cash Bags should be taken out of the Traveling Cash Safe one at a time by the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior Traffic Cash Witness in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier / Senior Assistant and the Head Police / Protection Force Constable. The name and number of the Traveling Cash Safe, followed by the name of the station and the number on the cash bag should be called out by the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior Traffic Cash Witness and recorded by another Traffic Witness in the Register of Cash Bags and Traveling Cash Safes received. On completion, the Register must be signed by the Senior Traffic Cash Witness in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier / Senior Assistant and the Head Police / Protection Force Constable, who must also sign the Register. If any loose coins are found in the Traveling Cash Safes, they will be retained by the Chief Traffic Cash Witness / Head Traffic Cash Witness until all the cash bags are removed from the Traveling Cash Safe, and it is examined by the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior Traffic Cash Witness in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier / Senior Assistant and the Head Police / Protection Force Constable. If possible, the cash bag from which any loose coin has dropped should be linked and credit allowed to the stations concerned. If this cannot be established, any loose money found should be credited through miscellaneous receipts.
(b) Each cash bag should be examined carefully by the Chief Traffic Cash Witness / Head Traffic Cash Witness and the Divl. Cashier / Asstt. Divisional Cashier (Cash) to see whether it is intact and that its seal, fastening and general conditions are in order. If a cash bag is found to be torn, improperly fastened, damaged, wet, or in any way irregular, it should be registered and a suitable remark made and the bag put aside. Immediately after completion of the registration and disposal of all other cash bags taken out of all the Traveling Cash Safes, the defective cash bag will be opened by the Shroff concerned in the presence of the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior Traffic Witness and the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier. If the amount agrees with that entered in the Cash Remittance Note, the cash will be dealt with in the ordinary course, and no further action taken in regard thereto. But if the examination and count shows a difference between the cash received and the amount shown in the Cash Remittance Note, a debit will be raised on verification by the authorised officers of accounts and commercial departments and the remitting Station Master will immediately be advised by telephone or wire of the shortage, and copies sent to Sr. AFA (TA), Ajmer / Dy. CAO (TA), Jodhpur. For cash bags received in an irregular condition giving cause for suspicion, a similar procedure must be adopted, and in addition, the Chief Traffic Cash Witness / Head Traffic Cash Witness will contact the authorized Commercial Officer in whose presence the cash bag will be opened, and action as above taken, in addition to any further measures that he might direct the Chief Traffic Cash Witness / Head Traffic Cash Witness to take.
(c) The Chief Traffic Cash Witness / Head Traffic Cash Witness should count the cash bags taken out from the Travelling Cash Safe and tally the total with that in the register of cash bags.  The Travelling Cash Safe should thereafter be relocked, sealed and returned by the Chief Traffic Cash Witness / Head Traffic Cash Witness to the station.  If no cash bag is received from a station from which one is daily due in the prescribed Travelling Cash Safe, and there is no entry in the Guard’s Guidance, the fact should be noted in the Cash Bag Register and the Chief Traffic Cash Witness / Head Traffic Cash Witness will inform the station by telephone or wire the station, with copy to the Sr. AFA (TA), Ajmer / Jodhpur.
The cash bags with the section name and number entered in a memo are sent and delivered through a peon to the Shroff concerned at his Counter, who will immediately verify the cash bags received, sign in acknowledgement and return the memo at once. When the registration of all the cash bags from all Travelling Cash Safes is completed, the summary portion of the cash bag register will be posted by the Traffic Witness and the total reconciled with the total of the cash bags acknowledged by the Shroff.  The Cash Safe Register will then be jointly signed by the Chief Traffic Cash Witness / Head Traffic Cash Witness / the Senior Traffic Cash Witness, the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier / Senior Assistant and the Head Police / Protection Force Constable. The Chief Traffic Cash Witness / Head Traffic Cash Witness will maintain a manuscript register to record all Travelling cash safes running on the various sections returned from the Line. He should watch that in the event of a Travelling Cash Safes not being received back within 10 days after its dispatch, he reports the matter to the Commercial Officer concerned and also takes up with the terminal and starting stations to get back the Travelling Cash Safes.
210.                      Travelling Cash Safes arriving on Sundays and Bank Holidays when the Cash Offices are closed :  On Mondays and on the day succeeding a holiday, the Travelling Cash Safes due the previous day will be taken over by the Head Traffic Witness and only as many Travelling Cash Safes from the next batch as can conveniently be dealt with.  The remainder will be kept in the Traffic Strong Room for delivery within the next day’s batch.  When the Shroffs branch is closed continuously for two days, the double batch of Travelling Cash Safes, in order of their receipt, will be taken delivery of on the first working day after the holidays, and on the next day thereafter like Mondays.
211.                       Foreign Railway Cash Bag received in Travelling Cash Safes : If a cash bag from a Foreign Railway Station is received, the cash bag will be opened in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and the Chief Traffic Cash Witness / Head Traffic Cash Witness. The amount received will be accounted for separately in the check sheets and the Dy. CAO (Cash & Pay) / Chief Cashier of that Railway advised by telephone / fax / wire and copy being sent to Sr. AFA (TA), Ajmer / Jodhpur and the Chief Accounts Officer of the Foreign Railway for purposes of adjustment.
212.                       Custody of Keys of Travelling Cash Safes : Immediately after the opening of all the Travelling Cash Safes is over, the set of Rim locks and pad locks keys in use will be verified by actual count daily by the Divl. Cashier / Asstt. Divisional Cashier (Cash) and the Chief Traffic Cash Witness / Head Traffic Cash Witness respectively, and replaced in the boxes and locked in the steel safe / Almirah provided.  The key of the steel Safe / Almirah will then be deposited in another Safe with double locks, the keys of one lock being held by the Divl. Cashier / Asstt. Divisional Cashier (Cash) and the key of second lock by the Chief Traffic Cash Witness / Head Traffic Cash Witness. When not needed the keys must be placed in the boxes and never allowed to lie about or be accessible to any unauthorized person.
213.                       Repairs of Travelling Cash Safes :  Travelling Cash Safes requiring major repairs are to be sent by the Commercial Department with a Work Order to the Workshops at Ajmer, Jodhpur and Bikaner Divisions in the Van. Before dispatch, the levers of the locks should be removed and carefully secured jointly in the custody of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and the Chief Traffic Cash Witness / Head Traffic Cash Witness pending return of the repaired Travelling Cash Safes.  A register should be maintained by the Chief Traffic Cash Witness / Head Traffic Cash Witness showing the dates the Travelling Safes are dispatched and returned from the work shops noting any changes. 
214.                       Attendance of the lock fitter in the Cash Office every morning:  A lock fitter from the workshop attends the Cash Office every morning and assists the Chief Traffic Cash Witness / Head Traffic Cash Witness in the opening, examination, oiling, cleaning and closing of Travelling Cash Safes and attends immediately to minor repairs and damages.  The fitter also attends to repairs to keys in use, destruction of old and broken, keys, all of which must be done in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash).
215.                       Counting Room :   Staff working in the Shroffs Branch, like all Shroffs and Traffic Witnesses, must record under their signature in the Entrance Door Book briefly the purpose and exact time they enter or leave the Branch.  All staff in the Shroffs Branch are prohibited from having private money with them, or from leaving their seats during the course of Shroffing except with the permission of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and Chief Traffic Cash Witness / Head Traffic Cash Witness.
                            (a)All Shroffs and Traffic Witnesses, working in the counting room, must be searched at the time of entrance into or exit from the counting room by Chief Traffic Cash Witness / Head Traffic Cash Witness. 
                           (b)Station Cash Bags made over to the Shroffs by Peons should immediately after personal satisfaction that the number of cash bags are correct, sealed and intact, be signed for by the Shroff on the memo of cash bags, and promptly returned.  The Shroff calls out the station’s name and number on the cash bag, and the Traffic Witness records the number in red ink against the respective station name printed on the check sheets.  If any cash bag has the appearance of being tampered with, the Shroff / Traffic Witness will bring it to the notice of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and Chief Traffic Cash Witness / Head Traffic Cash Witness who will then jointly witness the opening of that bag.
216.           Opening of Cash Bags : The opening of Cash Bags will be proceeded with in the following manner :-
(a)  The Shroff will call out the station name and number on the Cash Bag he intends to open and then cut the string carefully so as not to damage the bag or the seal, which will be kept until the remittance is dealt with.
(b)  The contents will be carefully emptied into the wooden ring provided for the purpose.
(c)  The Cash Remittance Note (which is received in a folded condition) will be handed over to the Traffic Cash Witness, and at this stage the Shroff will in no case unfold the Cash Remittance Note or see entries therein.
(d) The Shroff should call out the cash of each description, which the Traffic Cash Witness will verify, and if correct tick off in red ink against the entries in the Cash Remittance Note.
(e)  Bundles of Currency Notes should not be untied until the contents are verified. The numbers on currency notes of Rs. 100 and upwards should be called out for comparison with the Station details on the reverse of the Cash Remittance Notes or separate lists.
(f)  The Traffic Cash Witness will then verify the total on the Cash Remittance Note and allow credit to the station in the receipt portion.
(g)  The Cash Remittance Note when completed by the Traffic Witness, will be given to the Shroff, who, after satisfaction will initial the Cash Remittance Note as evidence of his liability for the cash.
(h)  The Cash of a station within the wooden ring should on no account be mixed with other cash, before the entries on the Cash Remittance Note are verified by the Shroff.
(i)   All cash bags as a rule, from one station will be dealt with by the same. Shroff and until these cash bags are finally disposed off, another station cash bag must not be taken up by him.
(j)   If the amounts called out by the Shroff do not agree with the entries on the Cash Remittance Note, the remittance should be re-counted and if that fails to settle the matter, the Divl. Cashier / Asstt. Divisional Cashier (Cash) and Chief Traffic Cash Witness / Head Traffic Cash Witness concerned will be called for personal recount and such investigations as they deem necessary. After satisfying themselves as to the bonafides of the discrepancy, the Chief Traffic Cash Witness / Head Traffic Cash Witness concerned will debit or credit the station, as the case may be, getting the Traffic Witness concerned to pass a suitable remark on both foils of the Cash Remittance Note and signed by authorised officers of Accounts and Commercial Deptt.
(k)  Discrepancies of amount must at once be brought to the notice of the authorized Commercial Officer and the Accounts Officer, for investigation. The Chief Traffic Cash Witness / Head Traffic Cash Witness will intimate by telephone or wire to the station concerned, the nature of the discrepancy with a copy to the Divisional Commercial Manager concerned and the Police / Protection Force, whenever deemed necessary, should also be included.
(l)   If no Cash Remittance Note is received, the station concerned should be wired to, for particulars, with a copy of the message to the Divisional Commercial Manager concerned, Sr. AFA (Traffic Accounts), Ajmer & AFA (TA) Jodhpur. The contents of the Station cash bag will at once be examined by the Divl. Cashier / Asstt. Divisional Cashier (Cash) and the Chief Traffic Cash Witness / Head Traffic Cash Witness. The authorised Commercial Gazetted Officer should be contacted by the Chief Cash Witness / Head Traffic Cash Witness. The Commercial Officer will investigate and attest the amount received. The Traffic Witness concerned must then record the particulars of contents, which will be signed by him on behalf of the remitting station, and the statement attested by the Divl. Cashier (Cash) I/II and Chief Cash Witness/Head Traffic Cash Witness.
(m) Until all cash bags with a Shroff are completely dealt with as above, no part of his cash shall be transferred to any one, except under express permission of the Divl. Cashier / Asstt. Divisional Cashier (Cash).  Every such transfer must be made with the full knowledge of the Traffic Witness concerned, taking due acknowledgment of the Shroff concerned.
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CHAPTER  - 3
BANKING OF CASH
301.           Banking of Cash :  The Banks require remittances to be consolidated before payment to them. To enable this being done, the Head Counter Cashiers and the Remittance Cashiers / Sr. Shroffs are deputed to consolidate and receive currency notes and coins respectively from all the Shroffs.  Each Shroff will make as many bundles of 100 pieces of each denomination, and initial carefully on the top-most and last notes of each bundle before handing the Currency Notes over to the Head Cash Counters and obtain their signed acknowledgments in the Shroffs Cash Book. The currency note bundles will be paid into the Bank as received.  The “broken” bundles of currency notes received from individual Shroffs will be made into complete bundles of 100 pieces each by the Head Cash Counters. Any deficiency found in the complete bundles at the Bank will initially be made good by the Head Cash Counter, but will be a debit to be borne and made good at once by the Shroff in whose complete bundle the deficiency was detected at the Bank.  Deficiency or spurious note detected in the bundles made up by the Head Cash Counters must be borne and made good by them. Notes considered good imitations by the authorities may be accepted and charged to the Railway on express instructions.
302.           Head Cash Counter and Remittance Cashiers’ acknowledgement of Cash : The Divl. Cashier / Asstt. Divisional Cashier (Cash) will maintain a Dagina Book in which entries of the amounts shroffed by the Shroffs (will enter the amount shroffed by him during the day duly singed.) during the day, in cash, by Cheques / instruments and by station challans will be made duly obtaining his signature. Shroffs / Remittance Cashiers will hand over the currency notes to the Head Cash Counter and coins, cheques; JCCS pay orders and station challans to the Remittance Cashier. The Head Cash Counter will record in the same Dagina Book the consolidated amount of cash in their charge, received from all the Shroffs, duly signed which will be remitted into the Bank along with Cheques and other instruments as received by Remittance Cashier from Shroffs.  The balance unremitted to the bank shall be locked in the Strong Room for the night, and shall be remitted to the Local Bank the following working day. The Vouchers of counter collection, Station Challans and Bank Challans shall be hand over to the Traffic Check Sheet (Clerical) Section for preparing the statements and general cash book. JCCS pay Orders shall be sent to Sr. DFM of division concerned / AFA(Books)/HQ.
303.                   Reconciliation of Traffic Check Sheets with Shroffs Cash : After shroffing of the cash bags of each section is completed, the Traffic Witness concerned will arrange the Cash Remittance Notes separately in the order of station names printed in the Traffic Check Sheets, string them in a corner and hand over to the Traffic Check Sheet (Clerical) section, who will post the Traffic Check Sheets.  Both Foils of the Cash Remittance Notes must then be stamped, posted in the Check Sheets and returned with the Check Sheets to the Traffic Witness concerned, who will verify the postings and totals and note the total of the Check Sheet in the Joint Shroffs and Traffic Cash Witness’s Cash Book.  Both Traffic Cash Witness and Shroff will initial the Check Sheet.  The Shroff, who has in the meanwhile made up his cash, will enter his figures for different denominations of cash.  Should the total of the Check Sheets vary from the total of Cash and Cheques, the difference should be reported to the Divl. Cashier / Asstt. Divisional Cashier (Cash).  Any excess in the Shroffs cash will be credited to the Railway and any shortage made good by the Shroff.  The Traffic Witness will specify such excess or shortage in the “Remarks” column of the Cash Book, and both will sign it. Reconciliation of Traffic Check Sheets with Shroffs Cash
304.  Cash Office acknowledgement to remitting stations : The Cash Remittance Notes, together with the relative Check Sheets will be returned by the Traffic Witness to the Check Sheets Section for check by the Senior Assistants, who on verification will initial in acknowledgment within the Cash Office stamp impressed on both foils of the Cash Remittance Notes and also initial the corresponding check sheets. Debits for cash or vouchers held under objection must be posted in the register of debits.  The various Traffic Check Sheets must then be gone through by the Head Clerk of the Check Sheets Section to see that collections from all stations have been accounted for and if any stations are missing, such missing collections must immediately be wired for, if not already done, to the station, Divisional Commercial Manager and Sr. AFA (TA), Ajmer / Jodhpur and be recorded in a register, which should be referenced when the remittance is received.
305.           Objectionable Notes and coins detected in the Shroffs’ Branch: Shroffs are responsible for the detection of all uncurrent cash, such as clipped, defaced, sweated, light, drilled, imperfect, base, counterfeit and foreign coins  and also forged, fraudulently altered, mismatched, mutilated, (Burma and Pakistan Notes) remitted by stations.  Such cases will immediately on detection be made over to the Traffic Cash Witness.  Exceptionally well executed coins will be immediately brought to the notice of the Divisional Cashier / Asstt. Divisional Cashier (Cash).  For palpable uncurrent coins and spurious notes, after  the Traffic Cash Witness satisfied  himself that the objections are real, will raise a debit against the remitting station, making suitable remarks in red ink on both foils of the Cash Remittance Notes. Disposal of uncurrent cash :   Traffic Cash Witness will secure all debited coins and notes in paper packets, on the face of which particulars of the station, the number of Cash Remittance Notes, nature and value of the debit will be entered in red ink.
306.                      Scrutiny of debited Government Currency Notes by the Sr. DFM / DFM, Ajmer / Jodhpur / Bikaner : All debited Government Currency Notes  will be entered in the register by the Head Traffic Cash Witness and submitted for scrutiny and decision of the Sr. DFM / DFM, Ajmer / Jodhpur / Bikaner. Counterfeit government Currency Notes, which are considered well executed, may be accepted at face value, and credit afforded to the station in the next Cash Remittance Note.
307.                      Cutting of objectionable G.C. Notes :   Counterfeit G.C. Notes  will be cut, and such G.C. Notes, when not accepted and debited will be returned to the remitting station.
308.                      Return of debited Coins, G.C. Notes and vouchers to stations  :  Objectionable G.C. notes / Cheques / instruments and vouchers must be returned to the remitting station after raising a debit.  The particulars will be entered in a register maintained by the Head Traffic Cash Witness and the note, coin or voucher, returned under a covering letter to the Divisional Commercial Manager for the station concerned.  This advice will be placed in a sealed cover by the Head Traffic Cash Witness, who will seal the cover at either end and enter particulars of dispatch in the register.
309.                      Disposal of objectionable coins and notes detected at the Bank : Objectionable G.C. Notes  detected at the Bank in the  railway remittances and returned cut will be debited to the Shroffs concerned unless considered good imitations.  The same procedure applies to spurious notes, which are submitted to the Sr. DFM / DFM, Ajmer / Jodhpur / Bikaner for decision.
310.                      Accountal of spurious notes from Bank :  The Divisional Cashier / Asstt. Divisional Cashier (Cash) will maintain a manuscript register showing the amount of accepted un-current G.C. Notes, credited to Shroffs and counterfeit G.C. Notes detected by the Bank, deemed made good by the concerning Shroff / Remittance Cashier / Sr. Shroff.
311.                      Disposal of forged currency notes :  Forged currency notes debited to stations must be sent by the Head Traffic Cash Witness to the respective Divisional Commercial Manager / Station Supdt. for further disposal at their level.
The Head Traffic Cash Witness is responsible for the preparation and dispatch of Daily and Weekly returns showing shortages, excesses and other irregularities detected in stations remittances.  These should be prepared separately according to Divisions, and sent to the Divisional Commercial Manager concerned.
Vouchers such as Claim Pay Order, Refund Vouchers, Warrants, Credit Notes must be placed in sealed covers, and the total amount mentioned on the cover and compared by the Traffic Witness with the corresponding entry in the Cash Remittance Notes. Cheques and Dividend Warrants of the Jackson Co-operative Bank Ltd. of the North Western Railway received duly entered n the Cash Remittance Notes will be listed and credit afforded to the station concerned.  Their Cheques and Dividends Warrants will be handed over to the Secretary, Jackson Co-operative Bank, Limited, of the North Western Railway, and a Cheque on their scheduled bankers for the equivalent amount given in lieu of the amounts.  The above vouchers should be sent to the Sr. AFA (TA), Ajmer / Jodhpur / Bikaner along with the Traffic Check Sheets.
312.                      Accountal of Stations’ Cash :  Every Traffic Cash Witness must promptly record in the Joint Shroff and Traffic Witness’s Cash Book the relevant entries in regard to (a) Bank Challans, (b) Credit Notes, (c) Cheques (d) Debits against station, (e) Totals of Check Sheets, (f) Shroffs entries for various denominations of Cash and (g) Any authorized transfers of cash among Shroffs.  The Traffic Cash Witness will take up all irregularities in respect of Stations Remittances and preparation of Cash Remittance Notes.
313.                       Banks Challans :  Amounts under Bank’s challans must be correctly worded and acknowledged, Receipts for sums of Rs 500 and upwards should be signed by the Treasury Officer.  For sums under Rs 500 the receipts maybe signed by the Accountant and Treasurer.  Signatures of authorized Bank’s Officials should be compared with the specimens recorded in the Cash Offices.  If there is a disagreement, the Bank concerned must be addressed for confirmation of receipt of payment and supply of fresh specimen signatures.  Banks must be required to furnish names, with specimen signatures of officials, authorized to sign challans and to furnish the same as and when changes occur.
314.                       Cheques & Commercial Credit Notes : Cheques and commercial credit notes  / D.D are received in payment of freight by firms authorized by the Chief Commercial Manager. All Cheques must bear the stamp of the remitting station.
315.                      Cash Account of Shroffs’ Branch :  As soon as the Check Sheets are verified and the subsidiary accounts of stations’ Cheques, etc are ready, debit entries for the day’s traffic earningss per Check Sheets, must follow the balance of the previous day. Then the total of Miscellaneous Receipts of the day accounted for in the Counter Cash Book.  On the credit side will be the payments into Bank, duly acknowledged by the local Bank. Challan acknowledgements of the Bank, Cashiers unpaid challans and bank challans for stations authorized to remit earningss into the local bank, will follow, and at the end will be the closing balance. 
317.           Instructions to Shroffs :  (a)   Shroffs should see daily before commencing Shroffing that their equipment, cash boxes, locks, keys, wooden ring, knives etc. are in good condition to facilitate work and avoid risks in cash transactions.
(b) When the cash of a station is mixed with the other cash, Shroffs will endeavor to keep currency notes and coins as far as possible in such multiples of hundreds and tens respectively as may enable speedy consolidation and easy count after all cash bags have been opened.
(c) Any deficiencies in the Shroffs’ cash either in the office or at the Bank must be made good the same day.
(d)               Each complete Cash Box of rupees and coins for the Bank should have a memo of contents, signed and dated by the Shroff and the Cash Box must be tied and sealed.
(e)                The Head Cash Counter / Remittance Cashier will leave for the Bank with the cash correctly verified, and accompanied and watched by him at all times.  He will also take along with him the challans duly signed by the Divisional Cashier / Asstt. Divisional Cashier (Cash), and with the Armed Police / Protection Force escorts being present throughout.
(f)                The Head Cash Counter / Remittance Cashier will not leave the Bank until the entire cash for the day is correctly paid in, and a temporary acknowledgment for the amount, rubber stamped, signed and dated obtained on the counterfoil of the Bank Challan Book.  After they have finished their work at the Bank, they should return to the Office along with the empty cash boxes.  Even if there is no further consolidation work they should not leave the office without the permission of the Divisional Cashier / Asstt. Divisional Cashier (Cash).
318. RETURN of Cash Remittance Note acknowledgments foils and empty cash bags to Station :  The Chief Traffic Cash Witness / Head Traffic Cash Witness will arrange through the Traffic Cash Witness for the Cash Remittance Note acknowledgment foil to be inserted in the station empty cash bags.  Cash Remittance Note acknowledgment foils should be carefully separated from the Cash Remittance Notes foils to be sent to the Traffic Accounts Office and placed in the respective empty cash bags, which should then be buckled, so as to prevent loss of the receipts.  Traffic Witnesses should prepare the necessary lists giving the actual numbers on the cash bags and compare the list with the corresponding numbers in the Cash Bags Register.  The bags will be tied up in numbers according to sections and dispatched to the stations daily.
(a)                            Stations are expected to watch for the prompt return of the Cash Remittance Note acknowledgment foil. If not received when due, they must immediately apply to the Sr. AFA (TA), Ajmer / Jodhpur for a certificate in respect of the missing Cash Remittance Note acknowledgment.
319.                       Supply of leather cash bags :  The Chief Traffic Cash Witness / Head Traffic Cash witness will be allotted by the Commercial authorities a sufficient stock of leather cash bags for immediate replacement of any torn, damaged, cut, etc. bags received in the Travelling Cash Safes.  He will maintain a register showing the bags supplied to stations.  Bags supplied to stations must bear the  name, and number of the station painted in white by the painter working in the Cash Office.
320.                      Period of retention of records of Cash Sections :   Records of the Cash Sections are to be retained for the period mentioned below:-
Cashier’s Cash Book for 6 years.
Receipt Book for 6 years.
Register of T.C. Safes and Cash Bags for 3 years.
Shroffs and Traffic Witness Joint Cash Book, Dagina Book and all other records for 1 year.
Important files are to be retained permanently. Those dealing with general and ordinary matters for 3 years.


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PAY SECTION
CHAPTER –I
ACCOUNTS OF THE PAY OFFICE

401.           The Pay Department is under the supervision and control of the Dy FA&CAO (C&P)/Chief Cashier.  Immediate and direct supervision and control is exercised by the Divisional Cashiers at the respective headquarters of each Division.
402.         Scope of Pay Department: Accounts of the Pay Department are based on bills, C.O. 6 and cheques received from Accounts Offices. All bills passed for payment must be accompanied by abstracts CO 7.

403.        Preparation of C.O. 7 by Accounts Office: In order to facilitate preparation of cheques and expeditious payments, the Accounts Offices, shall arrange vouchers in different groups as under, and prepare C.O. 7 for each group separately.

Railway Employee:
(a)Monthly salary bills of staff.

(b)P.F. Advance bills of Staff.

(c) Settlements and special pay bills of staff.  

(d) Expenditure Bills.

Contractor:
              (e) Bills of Contractors/ Suppliers.  

               Urgent:            
(f) Any bill that requires to be paid urgently.

404.        Procedure for Drawing Cheques: The Accounts Office shall give, on the C.O.7's, full details viz. name of payee, name of Bank or Treasury and amount of cheques or drafts. For payments in cash, such cheques will be drawn in favour of Divisional Cashier /Asstt. Divisional Cashier of the Divisions and Inspector of Cashier/Sr. Cashiers-in-Charge of the Pay Cells. Special cheques in favour of parties shall be issued in the following cases.

(a)   Claims of Retiring Staff or ex-employees.
(b)   Salary bills/cheques of Railway employees/staffs who desire payments by cheques.

(c)   Amounts payable to various Banks on behalf of Railway employees/staffs who desire payment through Banks.

(d)   Bills of Contractors/suppliers.

(e)   Bills of Electricity Board, PHED & Telephone Bills.

405.        Abstract of Cheques: With a view to reducing the number of cheques covering cash & cheque payments, all C.O.7's relating to such payments are carried into the Abstract of cheques. The form provides several columns in which the amounts under different C.O.7s, to be made over to the same Cashier/party or Bank/Treasury, can be totaled. The details of cheques drawn and the amount of each C.O.7 are entered on the Form. The total drawings for the day, vide particulars of cheques, must agree with the total of all C.O.7s. Special cheques should be drawn on Banks or Treasuries in account with the Railway nearest to the payees’ destination.

406.        Essentials of CO6 and CO7: The Pay Cell at Headquarters and the Divisional Cashier (Pay) at Divisions shall scrutinize Audited Bills, CO6 and CO7 and see that –

     (a)      Every bill bears under the Accounts Office Certificate
 (i) Number and date of Voucher
 (ii) Number and date of CO7
 (iii) The amount authorised for payment;
and that the bill clearly states the particulars of the payee and the place where payment is required, with the name and designation of the Witnessing Official.

     (b)     Every CO7 is duly certified by an Account Officer and that it contains correct entries regarding number of vouchers, description of claims and net amount payable. Any Bill or CO7 not complying with these requirements shall be returned to the Accounts Office for amendment/completion.
    
407.        Pay Master Numbering of Bill: The Accounts Office must give the first lot of Bills and cheques to the Headquarters Pay Cell and the Divisional Cashiers (Pay) by 11-30 hours daily. Only bills for steel purchases passed by Stores Accounts and very urgent bills shall be permitted to be sent in the second lot by 15-30 hours. Regular trip payments bills must, however, be sent fully a day in advance. Administrative Offices bills requiring payment on the last day of the month will begin to be sent by the Accounts Department from the third last working day of the month. All vouchers shall be given progressive numbers called the Pay Master's Running Number, and the number of the Cashiers by whom payable shall also be given. The Pay Master's Running Number shall be given near the Accounts enfacement stamp and it shall be coupled with the date and month (in figures) of the Cash Book accountal date, as for instance e.g. HQ/3 123/01.01.08,   would mean that the voucher is to be traced in the accounts of 1st Jan. 08 under Pay Master's Running Number 123. The Pay Master's number and the Cashier's number shall also be noted on the respective CO7 for the guidance of the Pay Master's Cash Book writer.

408.        Pay Master's Cash Book: Immediately all CO7s are dealt with by the PMR Section in the Headquarters and the Pay Divisions Pay Offices, these shall be passed on, along with the relative vouchers and cheques, for entry in the Pay Master's Cash Book maintained both at Headquarters and at the Divisions. Audited vouchers will be passed to the Cashiers concerned through Bills Distribution Registers.

(a)Balance on Hand:  The Cashier’s Cash Book shall be balanced daily and if any balance is left on hand, the same  shall be carried over to the next day’s account.

(b)Extra entries over Inter Divisional Transfers:  The only debit or credit, other than those for bills under CO7, are in respect of payments previously passed to certain Pay Division, but subsequently requiring transfers on the prescribed Transfer Form to some other Pay Divisions.  Debit is taken for the refund as if for a new CO7, and credit obtained through the Forwarding Advice for the Division to whom the payment is transferred.

409.        Distributing Agency for Payment:  For expeditious payments of claims, the Railway has been divided into 04 Divisions and the Headquarters Pay Cell. Each Pay Cashier attached to the division is in charge of a single Pay District, and he is responsible for all payments promptly on his district.

410.        Forwarding Advice Form:  Audited vouchers shall be passed on to the Cashier concerned under Forwarding Advice, prepared in triplicate for Headquarters payments separately for each Pay Division and in duplicate by Divisional Cashier.

411.        Dispatch of Remittance to Cashier: Vouchers for each Pay Division must be neatly folded into bundles and deposited into the daily leather dak bag, along with the Forwarding Advice and Cheques.  A telegraphic advice shall be sent to each Divisional Pay Master in the case of regular trip payment bills dispatched.  It will, however, be incumbent on Divisional Cashiers to arrange to receive the daily dak bag, and if not received on any day he will wire for the same.  The leather dak bag must be booked under Free Service Way Bill from Headquarters.  On Divisions, the cheques and vouchers are handed over to the Cashier personally, and acknowledgment obtained in the Divisional Cashier Cash Book.

412.        Distribution of Remittance among Cashiers through    Divisional Cashier: On receipt of dak from Headquarters, the Divisional Cashier shall verify the contents and take debit for cheques received in the Divisional Cashier’s Cash Book.  Any difference noticed in the remittance shall at once be brought to the notice of the Divisional Cashier (Pay), Headquarters, Jaipur by wire.  The remittance shall then be distributed among the respective Cashiers and their acknowledgments taken on the credit side of the Divisional Cashier’s Cash Book.  Any remittance not made over must be shown in this book as balance on hand.  On receipt of the remittance, the Cashiers shall scrutinize all vouchers and cheques and return to the Headquarters, through the Divisional Cashier, under a report, any cheque or voucher found irregular or requiring payment on some other Division.  The Divisional Cashier shall maintain a Cash Book in which he shall take the entries of the Headquarters Bills received by him for payment on a different pay district of his division. These bills and amounts are to be handed over to the respective Cashier, who shall enter these amounts in Column 7 and after payment the same shall be shown in Column 14.  The paid voucher and unpaid amount, if any, shall be returned under returning advice to the Divisional Cashier, who shall clear and return them to Headquarters. All these transactions in column 7 and 14 by the Divisional Cashier and Cashier must be attested by the signature of each.

413.        Cashier’s Cash Book:  On receipt of vouchers and remittances, Cashiers will immediately acknowledge and take debit in the Cash Book. If for any reasons such as inability to cash a combined cheque, etc., any remittance is withheld by the Divisional Cashier, it shall be noted at the foot of the entries for the day, as “Due” , and the Divisional Cashier’s initials obtained in support of the entry.


414.        Closing of Cashiers Cash Book: It shall be understood that the Cash Book must be closed daily whenever possible.  When Cashiers are on line, and have no Cash Receipts or fully paid vouchers to be accounted for, though posting may be made, the daily closing with totaling and balancing is dispensed with, subject however, to the condition that the Cash Book must be closed in any case not less frequently than once a week, and the cash balance verified and full particulars recorded there in under the signature and date of the Cashier.

415.        Accountal of Cheques outside Voucher Liability: If any cheque is received from a payee directly by the Cashier, it should be entered in his Cash Book immediately below the day’s closing in Column 7.  The cheque should be sent to the Accounts Office, with a covering letter, for necessary amendment, after entering it on the credit side in Column 14.  After correction, the cheque would be sent back to the Cashier with a special entry in the Forwarding Advice and the Cashier shall take a second debit entry in his Cash Book in Column 7 and on payment to the party in the day’s closing he shall make a corresponding credit entry in Column 14. The Head Clerk, Bills section, shall maintain a register showing receipts and disposal of all such cheques.

416.        Cashier’s Rough Diary of Daily Cash on hand: Cashiers should record receipted vouchers in their Daily Diaries on a day to day basis, according to PMR Nos, specifying the total amounts paid under each CO6.  On no account shall entries in one lump sum be shown in the Diary.  When Cashiers are not engaged with making heavy payments, the particulars of cash on hand should be recorded in the diary.  If heavy payments are to be made, a remark to that effect should be recorded therein.

417.        Rectification of Errors:  Erasure of any kind in the Cash Book and Audit Vouchers are strictly prohibited.  Any corrections, if necessary, shall be attested under initials and date in ink by the   
    Authority concerned.

418. Returning Advice: All bills when being returned to the Divisional Cashier (Pay) Headquarters/Divisional shall be entered in a returning advice in triplicate and duplicate respectively.  The entries of bills shall confirm as far as possible to the order of Pay Master Running number, to enable the Divisional Cashiers’ Cash Book to be completed in regard to “Date of Payment”, and the “Date returned to Accounts”.

419.        Credit Entry Stamp: All bills under return must be enfaced with the credit entry stamp, with the required details. Contractors bills paid at the Headquarters and Divisional Counters, or paid by Registered Post or by Money order are exempted from the credit entry stamp and the returning advice for these bills shall show the PMR number, date of payment, and amount of each voucher.

420.            Unpaid Statements: Any item in a voucher remaining unpaid must be abstracted into the unpaid statements.  The entries shall be continuous and show a separate total of unpaid in respect of each voucher.  This statement is to be prepared in triplicate and progressively numbered.  One copy shall remain with the Cashier, the second for the Accounts Office, shall accompany the returning advice, and the third addressed and sent to the Departmental Officer concerned.  When a statement is cancelled, a remark to the effect must be made at the top of the next statement.  The column “Description of Bill” in unpaid statements should be carefully written up, with the correct description of bills, such as “Wages” “Settlements” “Special contribution to P.F.” “Settlement Wages” “Contractor Bills”, etc.  All such returns shall be prepared separately for Headquarters and Divisions and these statements shall be stamped indicating Headquarters or the Division concerned.

421.              Remittance of Unpaid amounts to Divisional Cashier: All Cashiers including Headquarters Pay cell, as well as Divisions are required to promptly hand over their unpaid amounts along with the Returning Advice and unpaid lists simultaneously to their respective Divisional Cashiers. Once the Divisional Cashier enters the details in the prescribed statement of unpaid wages the Cashier will obtain his acknowledgment in the Cashier’s Cash Book.  The Divisional Cashier (P) pays this amount to the Counter Cashier at Headquarters, or into the State Bank/Local Treasury, through Challan receipts with the returning advices of the cashiers’ concerned. When the unpaid amount is in the form of the cheques, it shall be duly cancelled and returned to the Divisional Cashier for transmission to the Accounts Office.

422.            Accountal of Unpaid amounts by the Cashier and Divisional Cashier: Unpaid amounts received by the Cashier and Divisional Cashier should be detailed in the statement of unpaid amounts.  The total of these unpaids must also be recorded in the Divisional Cashier’s Cash Book, after the day’s debit and credit entries, both at Headquarters and in the Divisional Cashiers’ Office concerned.
423.            Submission of Cashier’s Accounts to Sr. AFA (Books)/Sr. Divisional Finance Manager and Issue of Acknowledgements to Cashiers: Cashiers return paid Bills along with the returning advice in duplicate for Headquarters and to the respective Divisional Cashiers (Pay), directly.  The Headquarters and Divisional Cashiers (Pay) Offices verify the documents and post “Date returned to Accounts” against each voucher entry in the Div. Cashier (Pay) Cash Book and forward them to the Sr. AFA (Books) at Headquarters and Divisional Accounts Office concerned, on the same day, by obtaining an acknowledgement in the space provided in the returning advice the very day.  The receipt of Returning Advice is then signed, detached and returned to the Cashier to be pasted in his Cash Book in support of the respective credit entry.

424.            Inter District Transfer among Cashiers at the same Unit:  When a cashier receives intimation that a payee (passed on a separate voucher) is transferred to another Pay District in the same Division, the voucher and the money shall be made over to the Cashier, to whom the voucher and money are transferred, both Cashiers taking credit and debit entries in columns 7 and 14 in their Cash Books.  After payment, the voucher will be returned to the original Cashier taking entries in columns 14 and 7 respectively of their Cash Books.

425.            Inter Divisional Transfers by Cashiers on Different Pay Divisions:  In such cases, the net amount payable must be credited at once.  The Sr. AFA(Books)/Sr. DFM/DFM concerned will issue a Payment Authority to the Divisional Accounts Officer of the Division, to which the employee has been transferred, authorising him to arrange payment of the amount to the employee, and to raise necessary debit against the Division issuing the authority.

426.            Inter District Payment on Extracts: When the same bill includes several payees to be paid on other pay districts of the same Division, as both Cashiers are at the same pay centre, the transfer will be effected by Extracts.  If transfer of the voucher is found necessary, both cashiers must take debit and credit in their respective Cash Books in columns 7 and 14.

427.            Currency of Extracts from Bills: Extracts prepared from bills are current only for one month.  If any extract is not returned with in the time limit, the issuing Cashier should report the matter to Headquarters or the Division concerned, who will take up with the Cashier who was to make the payment.  When the currency of an extract has expired, but payment is likely, the extract must be returned to the issuing cashier for renewal under the unpaid system.

428.            Payment on Extracts from Unpaid Settlement: When intimation of an employee’s transfer is received after submission of the unpaid statements, the Cashier will prepare an Extract giving reference to the number and date of the unpaid statement. Before the extract is issued, a suitable remark in ink withholding the amount will be made on the unpaid statement. The Cashier paying Extracts from unpaid statements should obtain recoupment from the Accounts Office concerned, advising the Cashier who issued the extract, the date of Payment and the date and number of Imprest Recoupment Statement.  Payment on these extracts is permissible only during the Cashiers’ time limit.

429.        Limits on Cashiers Authority for Payment of Unpaid amounts: Cashiers have authority to make payment of unpaid items during the month in which the unpaid statement is issued, and in the following month.  This authority is strictly limited to payment of ordinary unpaid wages, or unpaid bills of railway staff and traveling allowance.  To prevent any payment of unpaid a second time, or after the time limit, Cashiers will pass suitable remarks in ink on their unpaid statements, when any item is paid or transferred to other Cashiers and, at the close of each month will also strike off all time barred statements.

430.        Payment of unpaid settlements: Settlements, special contribution to P.F., Contractor Bills, and other miscellaneous bills, excluding payments of grants from the Staff Benefit Fund made through pay sheets, when once returned unpaid are required to be passed under a fresh accounts voucher.  Payment of ordinary unpaid wages and unpaid monthly bills of railway staff beyond the time limit of the Cashier, similarly require fresh authority from the Accounts Office.

431.        Payment of unpaid amounts and Extracts to be met from Imprest Cash on Hand:  These payments will be met from Imprest cash and other outstanding cash and, pending recoupment, payee’s receipts will count as part of current cash with the cashiers concerned. The cashiers have been provided with Imprest cash for payment of unpaid wages.

432.              Recoupment Bills for Unpaid Payments: For payment of unpaid wages, Cashiers will bill the Accounts Office on recoupment forms, in which amounts paid must be recorded individually.  The bill supported by the payee’s receipts should be sent to the Accounts Office, through the Division Cashier (Pay) concerned, and will be passed as vouchers under CO7.  As recoupment will take some time, the bills may be sent as frequently as required, so that the floating cash balance may not sink so low as to cause detention to regular payments.

433.              Cashier’s Liability: The Divisional Cashier for Headquarters and Divisional Cashier (Pay) for Divisions maintain a Register called the Cashier Ledger Accounts showing the daily position of each Cashier’s liability.  The position is shown in three columns, i.e. Debits, Credits and Balance for every working day.

434.              Periodical Return of Cashier’s Liabilities:  The Cashiers will submit a periodical Cash Book Extract on Weekly closings of their accounts on 5th, 14th, 22nd and 30th of each month, giving a detailed position of outstanding accounts vouchers, unpaid liability, and assets on hand.  Particulars of vouchers will be abstracted from the outstanding in the Cash Book in the order of receipt, and compared with the bills actually on hand.  The total of these vouchers must correspond with the total liability shown in the Cashier’s Cash Book.  This return will be closed under a certificate as below :-

              “Certified that I have this day verified by actual examination the above assets for Rs …………..consisting of cash and cheques amounting to Rs …………………….and cash vouchers Rs……….”                               
                        These returns must be checked in the Headquarters Bills Section and the respective Divisional Cashier (Pay) Office, and reconciled with the Cashiers’ Ledger accounts, checked by the Division Cashier (Pay) Headquarters/Divisional Cashier (Pay) at Division/Inspector of Cashier/Sr Cashier in charge of Pay Cell. These returns and Cashier’s Ledger accounts register       will be examined and checked by the Sr AFA(Books)/Headquarters and the Sr.DFM/DFM at the division.

435.        Daily Return of Cashiers’ Liability and Assets from Division Cashier (Pay): All Divisional Cashier (Pay) must submit a daily          return showing first the liability of all the Cashiers under their control, in the separate columns provided for each Cashier.  The Cashiers will     then give the actual position of their cash, and sign the return in token of acceptance of the position of their liability and assets.  The return will be verified with the Cashiers’ Ledger accounts maintained in the       Headquarters and respective Divisions.

436.        Statement of assets on payment days: When a Cashier at Headquarters of the units, is occupied with heavy payments and cannot verify his Assets, he may record the Assets at the total extent of his Liability, coupled with the remarks, “Payment in hand”.

437.        Verification of Cashiers’ Cash Balances: Cashiers are required to verify their cash balances on all days when there are no heavy payments.  Any deficiency found must be made good at once, while excess should be credited to the Railway.

(a)    Cashiers’ accounts and cash balances shall be expected to be ready at any time for surprise checks by the Dy CAO (C&P)/Chief Cashier or his representatives.  Such surprise checks by officers or Inspecting Accountants of the Accounts and Audit Department are also permissible on a letter of authority to be produced by them under the signature of the Financial Adviser and Chief Account Officer or the Deputy Chief Accounts Officer or the Divisional Accounts Officer of the respective Divisions.  No other parties will, in Anaya circumstances, be allowed access to the Cashiers’ cash or accounts, and Cashiers are strictly forbidden to divulge to any member of the other departments, or the public, information regarding the procedure for custody of Cash. The inspecting Officials are required to sign in the Cash Book below the inventory of the Cashiers assets recorded therein, with brief particulars of any irregularities noticed by them. Instructions given by them will be in the order Book maintained by Cashiers.

The frequency and scope of the surprise checks will be as  
follows:

(i)            By Division Cashier (Pay): The Division Cashier (Pay) should check accounts of each cashiers and verify the cash on hand by actual count at least once a month.

(ii)          By the Dy CAO (C&P)/ Chief Cashier: He should conduct a surprise check of the cash and accounts of one or more Cashiers at Headquarters in a month so that the accounts of all the Headquarters Cashiers will come under his check once a year.  In addition, he should also conduct surprised checks of the accounts of the Cashiers working in Divisions when he is on tour.

(iii)               By the Sr. Division Finance Manager/Divisional Finance Manager and other Accounts Officer who have pay offices attached to their organisations:

The Accounts Officer should check the accounts of one or more Cashier every month so that the accounts of all the Cashiers will come under his check once a year.

The scope of surprise checks by the Dy CAO (C&P)/Chief Cashier, Divisional and other Accounts Officers will be the same as prescribed in Para 981 of the Indian Railway Code for the Accounts Department, viz, the check should embrace a census of the bills in the possession of the Cashiers and the counting of the cash with them.

     In the Monthly Progress Reports submitted by the Accounts officers and the Divisional Cashiers (Pay), mention should be made of the number of such checks due in a month and the number of checks carried out, together with reasons explaining why the check of any cashiers’ accounts has not been carried out.

438.        Retention of Bills by Cashiers: All Pay bills must be returned to the Divisional Cashier (Pay)Headquarters/  Divisional Cashier (Pay) at respective Divisions strictly within a month from the date of their receipt. All Cashiers must return their bills along with the unpaid amounts, if any, likewise immediately when returning bill within the time limit prescribed.

439.              Divisional Cashiers’ Monthly Progress Report: The Divisional Cashier will submit a Monthly Progress Report to the Officer concerned, i.e. Sr.AFA (Books)/Sr.DFM / Dy. CAO (Const.), with a certified copy thereof duly countersigned by the controlling Accounting units, to the Dy. CAO (C&P), Jaipur by the 20th of the following month in the form as prescribed.

440.        Period of Retention of Records:       

(i) Pay Master’s Cash Books are to be retained for 10 years

(ii) Divisional Cashier’s Cash Book and all Cashiers Cash Book
     for 5 years.

(iii) Imprest Recoupment Books for 3 years. All other books and     
       return referred to in this Section need not be retained for more       
       than a year.


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CHAPTER - II
PAYMENT PROCEDURE

501.          Programme of Payments: Under the provisions of the Payment of Wages Act, 1936, the programme of payments is so arranged as to complete payments of staff within ten days of the wage period. The Accounts Office will from time to time arrange for a suitable revision of the programme if and when necessary, consistent with the requirements of the ACT. The programme laid down gives dates on which pay bills of staff of various categories are due from Departments/Offices, from the Accounts Office, date of receipt in the Pay Offices and the approximate date of payments. The Cashiers must make every endeavour to pay the Staff on the scheduled dates. Bills of contractors and others, which are receivable on any odd date in the month, will be paid at the earliest opportunity. The Office hours for the Pay Office Branch are normally from 10:00 to 17:30 hours from Monday to Friday and 10:00 to 15:30 hours on Saturdays.

502.        Place of Payments: Payments should be made at the Pay-table and at the usual place:-

(i) Administrative and District Offices:-   From the pay-table provided at the office concerned.

(ii)  Staff at Road Side Stations:- From the Cashiers reserved compartment handing over money and pay sheets to Station Masters on duty, after taking his signature on the Summary Sheets.

(iii) Staff of Traction, Carriage and Sheds:- At the Sheds.

(iv) Junction stations and miscellaneous payments:- From the Pay-table at the stations.

(v) Workshops Staff:- By the Tube system from the table provided in the Workshops.

(vi) Engineering labor on line:- From trolleys generally. In rare cases by Train service, where authorised.

(a)  Payment of Inspectors, Overseers, Inspectors of Works, etc. and their staff, in the office room of such officials away from the station platforms is not desirable. Such payments at Headquarters are to be made in the Divisional Cashiers and Cashiers Office where provided, and on line from the reserved compartment provided.

(b)  Cashier will from time to time impress on the Witnessing Official the need for keeping order among the staff, so as to prevent any crowding near the pay-table. If disorder is noticed near the pay-table, Cashier will stop the payment, and report the matter to the highest authority on the spot. Where a Cashier sees that pay-table is not provided at a suitable place for payment, he will report the matter to the Divisional Cashier concerned.

(c) Cashier should insist that Witnessing Officials should be present during the entire course of payment.  No payment should be made in the absence of the Witnessing Official.  However, if it becomes necessary for the Witnessing Official to be absent from the pay-table for any reason whatsoever, the payment should be suspended during his absence.  If in an emergency the Witnessing Official after commencing the payment is unable to complete it, he must certify all the payments witnessed by him, and make arrangements with the authorities for another suitable witness to continue.

(d) The Armed Police/Protection Force escorts, who are responsible for the protection of cash should continuously particularly during payments be vigilant through-out.  They should not leave the cash box unguarded under any circumstances whatsoever.  If it becomes necessary for them to leave the cash box to answer the call of nature, etc. they should go one at a time, and under no circumstances must the cash box remain unguarded.

(e) In the course of payment, if the Cashier feels suspicious of foul play or robbery, the payment should be suspended immediately, and the matter should be reported the Witnessing Official on the spot.  The cash should be counted on the spot in the presence of the Witnessing the Witnessing Official, and the Cashier should also ask the Witnessing Official to report the matter immediately to his Departmental Officer, who may be available on the spot, to take further action.  A simultaneous report of the incident should immediately be made the Police, and the Dy CAO (C&P)/Chief Cashier/Divisional Cashier and the Cashier should on no account leave the pay-table, unless the facts of the case are verified and recorded by the Police, and the Witnessing Official.  It is obligatory on the part of the Cashier and Witnessing Official to take all precautions to safe-guard Government Cash.

503.         Witnessing Official: Officers submitting bills are required to mention therein the number of district Cashier, the place of payment, the name and designation of the officials before whom the payment will be made.

504.        Witness must be a Literate Person: Should the Witnessing Official be unable write in English, he will give the required certificate in his own language which will be translated into English below the certificate by the disbursing Cashier. An illiterate witness should not be accepted, and in such circumstances the Cashier should refer the matter to the Divisional Cashier (Pay) to be taken up with the Department concerned.

505.         When no Witness is named: Where the name and designation of the Witnessing Officials are not mentioned in a bill/voucher, the disbursing Cashier will call upon some recognised person of the Railway Staff to witness the payment and the lapse reported.

(a) When a payee signs in the regional language, his signature should be translated into English.  In such cases, the amount should be entered on the receipt both in the regional language as well as in English.

506.   Arrangements in the absence of Authorised Witness: When an officials or subordinate named in a bill as a witness is from some reason on other unable to attend, he will arrange to depute some other responsible Railway Official for the purpose. This deputation will in the case of payment to Engineering labor require the previous approval of the officer next above the specified witness. Any case in which the Cashier finds such deputation arranged recurrently must be specially reported to the Divisional Cashier (Pay) concerned.

(a) Should an officer or a subordinate named in a bill to witness payment be unable to depute another, the disbursing Cashier will not pay the bill, except on the written authority of the Officer signing the bill, or one of his assistants, who must be a Gazetted Officer, to whom intimation of the fact will be given by the Cashier.

507.        Responsibility of the Official Witnessing the Payments: The Witnessing Official will be responsible for the identity of the employees paid in his presence and for correct payment of the amounts entered in their favour in bills. When payment to illiterate staff is being made, the witness should call out only the payee's name (excluding his father's name) from the pay sheets, and the payee should in reply mention his own name, as well as his father's name, which should be compared with the name shown in the pay sheets, both by the witness and the Cashier to ensure payment being made to the correct party. The witness and the Cashier should call out the amount payable to every payee at the time it is made over to him. Any complaint of short payment made on the spot should be settled with the full knowledge of the witness. No complaints of shorts payment will be entertained after the payee has left the pay table, nor any excess found in the Cashier's cash after completion of payments, used for settlement of such complaints.

508.        Cashiers to refuse payment in cases of doubt: Cashiers must take care that persons, who present themselves for payment, are as far as they know really those mentioned in bills.  Should they, however, entertain any doubt, they will refuse payment until the doubt is removed.  A case of one man answering to another man’s name should in no circumstances be passed over, but must be reported to the Divisional Cashier (Pay) concerned.

509.        Notice for Payment of Staff or Contractors: Cashiers will immediately on receipt of bill advice payees concerned the probable date he is likely next to visit the place of payment. Payees residing at stations will be advised on letter form or by telegram.  Those who are out of touch with station officials will be given postcard intimations.  Contractors are advised by post and their payments are made on the delivery and presentation of post card-cum-receipt forms properly acquitted.

510.              Notice of Payment to Staff: Owing to Sundays or holidays, the scheduled dates for receipt of pay bills are liable to slight variation.  As a matter of convenience, the departmental witnessing officials will, therefore, be given previous notice of the date of intended payment.  Where payment is intended at a definite hour or place, the notice should be accordingly amplified.  Payment at Headquarters stations will be notified by letter or hand message and those at out stations by wire.  When an arrangement of payment concerns several witnessing officials at the same place, all the parties should be included in a combined message, such a message being addressed to the Telegraph Master of the station.

511.        Period of Notice: Monthly payments (other than Engineering Gangs) do not require more than a few hours’ notice. For Engineering Gangs, however, as far as possible, 48 hours' notice will be given to the Witnessing Officials, and to enable this being done, the Divisional Cashier (Pay) will advice Cashiers on Divisions by wire, the date pay bills are dispatched.

512.               Absence of Witness on Pay Day: Cashiers must be very careful to see that the engagement once arranged is kept.  When on arrival at the appointed place, a Cashier finds that the witnessing official is not present, he will immediately address him by letter or wire, as may be necessary, and ask him when he may be expected.  He will at the same time report the facts to the Divisional Cashier (Pay) and proceed with further payments as far as may be possible, pending reply from the Witnessing Official.

513.       Cashier's or Witness's inability to attend on Pay Day: Should a Cashier witness after giving notice of payment find that he will not be able to meet the Witnessing Official at the appointed date, he will immediately telegraph or write, as may be necessary, to the Witnessing Officials telling him of his inability to attend, with a proposal of another date for payment. On receipt of the Witnessing Officials acquiescence, the Cashier will adjust his subsequent engagements accordingly.

(a)The same procedure will be observed by the Witnessing Official in case of his inability to attend, and it will be binding on the part of both the Cashier and the Witnessing Official to reply immediately to each others notice.

514.        Stamped Receipt: All staff on monthly or daily rated pay are required to give a receipt, which when the gross amount exceeds Rs. 5000/- is to be on 1 Rupee revenue stamp. Literate staff must sign. Left hand thumb impressions will be taken from illiterate payees (men), and right hand thumb impressions in case of illiterate (women), by the witnessing officials and authenticated under his initials. On special bills such thumb impressions must also be specified. "Left/right hand thumb impression of ....................................". Cashiers have authority to refuse payments where the signature or thumb impressions are not satisfactory.
     (a)      If a blurred or an indistinct impression is made in the first instance, a second clear impression should be taken close to it, but not over the former.

515.        Affixing of Stamps on Pay Bills:- Cashiers will hold a sufficient stock of 1 Rs. revenue stamps required for use on the pay bills. Before commencing payments such stamps should be affixed against every item payable exceeding Rs. 5000 (Net amount payable), the value of the stamp being recovered at the time of payment. When the signature column of the pay sheets has insufficient space for affixing the required number of stamps, the complementary number of stamps may be affixed elsewhere in the body of the same pay sheet, such stamps, however, being cancelled under cross line to prevent their misuse.

516.        Receipts exempted from Stamp Duty: The receipts exempt from stamp duty are:

(a)Receipt given by or on behalf of Government.

(b)Receipt for interest on Government Securities.

(c)Receipts on postal Money Orders acknowledgements.

(d)Receipts for withdrawals from Post Office Savings Banks.

(e)Receipt given by a Railway or an inland Steamer Company for payments made to it on account of freight and fares, and for incidental charges, such as loading, unloading, delivery, carnage, haulage, warfare, demurrage, etc.

(f)Receipts for any payment for money without consideration such as receipts for Grant-in-aid bills, and for fees paid to Barristers-at-Law.

(g) Receipts granted by Co-operative Societies.

(h)Receipts for Education Grant-in-aid bills paid to Schools.

(i)Acknowledgements of amounts received on account of Imprest   recoupment.

(j)Receipts given by a Railway Company or Administration or an inland Steamer Company, for money received from another Railway Company or Administration, or inland Steamer Company, or from a Tramway Company or other carrying Company, in connection with  payment for through traffic transactions.

(k)Receipts for payment made to workshops staff by tin-tubes system.

517.        Certificate on Pay Bills: When payments on monthly pay bills, are in progress, the Witnessing Officials will attend every individual payment made and fill in the certificate printed at the foot of each page immediately it is completed. All person not paid on the page will be marked as such, and the witnessing official should also be required to state briefly in each case the reason for non-payment. The number of unpaid employees so marked must be correctly entered in the certificate at the foot in the hand writing of witnessing officials and the certificate completed by the Cashier under the signature of both with dates. Should all men entered on a page be paid without exception, the word "Nil" is to be inserted in the place for the number of unpaid employee Certificates on pay bills of running and other staff, whose payments are not continuous, may be filled in when payments are over, but in such cases, each payment must be attested by the witness and the payees receipts dated.

518.        Completion of Certificates: On Interruption to Witnessing Arrangements: If due to any emergency, the witnessing official after commencing payments be unable to complete them, it will be bindings on him to certify all payments that he may have witnessed and to make arrangements for another suitable witness to continue his duties. Should the witnessing official become physically disabled to do this, the Casher will report the matter at once to a higher authority, and have the necessary certificates completed by the next authorised witness, after such enquiries as the latter may think fit.  Any incident in which a Witnessing Official either fails voluntarily, or otherwise to sign certificates to payments actually made, should immediately be reported to the Divisional Cashier (Pay) by the Cashier concerned.

519.          Payment after certification: If any staff are paid after the certificates are closed, their receipts will be taken on the pay bills. The Witnessing Official will cancel, under his initials the original remark "Not Paid" and furnish a supplementary certificate at the foot of the page as "One since paid" with signature, designation and date.

520.         Difficulties in payment of Special Vouchers to be reported:  Cashiers are expected to make every effort to Pay Staff or contractors, etc. without any undue delay.  If any payments in respect of Settlements, Contractors bills, etc. are not effected within there weeks of the receipt of the voucher, Cashier must refer the matter to the Divisional or other offices from which the claim was preferred.  Any known reason for non-payment should be communicated to the offices concerned, and their further instructions called for.  In the absence of a reply within a week, from reference, or on receipt of information that the payment is not likely to be made, the assets may be credited to the Railway, and the voucher returned to the Divisional Cashier (Pay)  concerned in the usual course.

521.          Intimation regarding Transfer of Staff: With a view to accelerate payments, departmental offices will send intimation of any transfers direct to the Cashiers from whose districts the employees are transferred. In exceptional cases, such intimation if given by literate employees direct may be entertained, provided that the payment is to be made through a Railway Official at the Railway Station. Cashier will in no case act on an intimation from an illiterate person, unless it is countersigned by his immediate superior.

(a) When assigning reasons for non-payment, Witnessing Officials are expected to intimate transfers by suitable remarks on Pay Bills.  As soon as it comes to the notice of Cashier that a person, whose money is in his hands, has been transferred from his district, he will immediately arrange the payment as described in the case of transfers.

522.        Where Witness may be dispensed with: After staff payments, on ordinary pay day if the Cashier is satisfied as to the identity of the party who signs in English, the Cashier may pay on his personal responsibility without a witness.  This only refers to ordinary monthly payments.

(a)Settlements or other special payments must not be   made without a witness, or a letter of identification from competent authority.

523.        Letter of Identification: A letter of identification must clearly state that the bearer of the letter is the payee named as entitled to payment of the specified claim. Any such letter if not produced in reasonable time (judging from the place and the date of issue) will be returned with a remark suggesting renewal.

(a)When a Final settlement is authorised under a letter of identification, the Cashier may accept any Railway Official for a witness, if no departmental witness is provided.  Where, however, several payees are mentioned in the same letter, or when a letter includes specimen of the payee’s signatures or thumb impression, which can not be verified, the Cashier may demand from the issuing Officer a departmental witness to identity the payees and witness the payment.


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Chapter- III

Indirect Payment

601.        Recoveries from Staff: Cashiers are prohibited from making any deductions from the dues of an employee for payment to private individuals.

602.        Recoveries Creditable to Railway: When a Witnessing Official desires to make any recovery permissible under the Payment of Wages Act 1936 and creditable to the Railway, the Cashier will have such recoveries noted on the Pay-bill, under the witnessing officials dated initials, and will account for the withheld amount in the unpaid statement under a suitable remark. In support of these recoveries, a statement should be obtained from the witnessing official and submitted with the unpaid statement for information of the Accounts Office.

603.        Attachments: Should a Cashier receive an Attachment Order from a Court against Railway employees or others, he will not make any deductions at all, but send the same to the Divisional Cashier (Pay) to be forwarded to the Accounts Office.

604.        Payments of Wages to Nominees: Cashiers shall not make payment of the dues of one employee to another, except on the written authority (stamped where necessary) of the person billed for, which will be attached to the bill in support of the Payment. The nominee will be required to sign, with designation and date on original bill for the payee, whose name and designation he should also record, adding "As per Pay Authority attached".

(a) Where the Cashier is making payment on an Extract, the nominee's acknowledgement would be taken on the extract, similarly.

(b) The essentials of the Pay Authority are:
(i)      It should not have been executed on a date prior to the period    
    of payment.
(ii) The payee's signature should agree with the name in the 
      audited voucher, and witnessed by a responsible Official.
(iii) The nomination should be under the same signature as on the
       receipt.
(iv) The nominee must be a person other than the one who 
       witnessed the Payee's signature.
(v) Nomination conveyed under a thumb impression must be 
     witnessed by the payee's immediate local superior, and the  
     nominee should also be a permanent Railway employee.
(vi) Pay Authority should be countersigned by the immediate
      superior of the Railway employee or by the witnessing 
      officials named in the bill.

(c) Cashiers are expected to exercise close scrutiny over Pay Authorities in all details. Where this work and the removal of stamps already affixed to the Pay Bills interferes with the expeditious disposal of payments, the nominee should be asked to apply after payments on bills in the ordinary course are completed.

(d) Where a Railway servant is on leave, a Life Certificate will be necessary to be produced before payment can be made to the nominee.

605.        Pay Authority permissible in Exceptional Cases:  Payments should as rule is made direct to payees.  Any attempt to bring Pay authorities into general use is to be discouraged.  Cashiers noticing instances in which the concession is repeatedly availed of by any party shall report the matter to the Divisional Cashier (P).

606.        Life Certificates: The Life Certificate should be signed by some person exercising the powers of a Magistrate under the Criminal Procedure Code or by a Registrar or Sub-Registrar under the Registration Act, or by any pensioned officer, who before retirement exercised the power of a Magistrate, or by a Chaplain or any Gazetted Officer of Government or by a Munsiff or any person holding a Government title, or by a Registered Medical Practitioner giving his registration number on the certificate, or by a Police Officer in  charge of Police Station, with the official seal.

607.        Payment of Nominees of Claims other than Wages: The procedure described previously applies to payment of monthly salary bills only. For payment of special claims, such as Settlement, Special Contribution to Provident Fund, etc. the nomination must be executed on Rs. 10 stamped paper and the authority must specify the particular claims, which are intended to be paid to the nominee. These authorities must also have been witnessed by responsible persons, preferably Government Officials.

608.        Payment of Wages to Employee’s Relatives: Monthly wages are expected to be paid to the employees direct; but in exceptional cases, if the District Medical Officer certifies as to the employee's inability to draw pay and the District Officer or another responsible person vouches for the identity of the employee's wife, Cashiers may make payment to the wife or another person considered by the District Officer to be entitled to receive such pay.

609.        Payments to Relatives of Deceased Employees: Pay and other allowances claimed on behalf of a deceased Railway servant can be paid without the production of the usual legal authority in the following cases:

(i)   To the extent of Rs. 500 under the order of a Gazetted Officer responsible for the payment, after such enquiry into the right and title of the claimant, as the sanctioning authority may deem sufficient. The prescribed form is to be used in all cases in which the amount due, including Special Contribution to Provident Fund, does not exceed Rs. 500.

Note:
(a)    Pay and other allowances referred to above include refund of rent, water-tax, reimbursement of medical charges, fees, and all legitimate dues of the deceased Railway servant.
(b)   The limit of Rs. 500 prescribed above refers to the "Net" and not the "Gross" amounts.

(ii) For the excess over Rs. 500 under the orders of the Railway Board on the execution of an Indemnity Bond in the form prescribed with such sureties as they may require, if they are satisfied of the right and title of the claimants and consider that undue delay and hardship would be caused by insisting on the production of Letter of Administration. The sureties accepted for such bonds should be of proved financial stability to meet the obligations undertaken. In case of doubt, payment should be made only to the person producing legal authority.

610.        Payment to Bank on behalf of Officers: Gazetted Officers of the Open Line have the option to receive direct payment (wholly in cash or wholly by cheque), or to have their salaries paid to a recognised bank at their headquarters stations or at the headquarters of the Railway. Gazetted Officers of the Open Line at whose Headquarters no banking facilities exist as also Gazetted Officers attached to Construction and Survey are allowed the additional privilege of having part of their pay paid into a Bank, and part in Cash to them. Should the part payment in cash exceed RS 5000/- a stamped receipt will be taken from the Officer in addition to the stamped receipt of his bank for the part paid to it.

611.        Bank receipt:  The Pay Office will forward the salaries of officers to the Bank concerned, under an advice, accompanied by a cheque covering the amount.  The Bank’s receipt, (which must be stamped should the payment exceed RS 5000/-) will be attached to the Pay Bill.

612.        Special vouchers payable to Railway Officers: When under an audited voucher cash or cheque is payable to a Gazetted Officer of the Railway in his official or private capacity, the Cashier should send an advice on the prescribed form requiring a proper receipt and nomination. Such nomination should not be in favour of an illiterate person.

613.        Payment to Attorneys: Contractors at times require payment to be made to their representatives authorised under Power of Attorney. The essentials of this document are that it should be (i) duly stamped, (ii) registered by Government and (iii) explicit as to the privilege of receiving payments and passing receipts by the stated Attorney. The Heads of Departments should get all Power of Attorney vetted and certified by Railway's Solicitors before these documents are registered in the books of the Administration and acted upon.

614.              Attorneys to Contractors payable at Railway stations: Departmental offices preparing bills of contractors payable at Railway stations are required to give on each bill the name of the Attorney (if any), in addition to the name of the Principal, so as to enable payment to either.  Cashiers have no authority to make payment to an Attorney not mentioned in the bill, even if a Power is produced at the time of payment.

615.        Acknowledgement signed by Contactors representatives: Acknowledgements signed Per Pro require the support of a Power of Attorney, which should be called for if such Power has not already been registered in the Cash and Pay Office.
a.                        When, however, a payment is acknowledged by a Partner, or Manager of a concern, no Power of Attorney will be required.  For payment to firms or other bodies, acknowledgments signed by a responsible representative, such as, Accountant, Secretary, Minimum, etc may likewise be accepted without a Power of Attorney.

616.        Postal Payments: Payments to be made outside the limits of the Railway will be arranged by cheques, drafts, or money order. Drafts and cheques will always be forwarded under registered covers. The number on the post office receipts must be duly noted in the Cashier's Cash Book, and receipts carefully pasted to the vouchers.

617.        Receipt for Postal Payments: For payments by Money Order, the payees’ postal acknowledgment is legally sufficient, and no other receipt need be insisted on.

     (a)For any other mode of payment through post, i.e., cheques, etc., receipts should as a rule be called for in advance of actual payment; but advance receipts may be waived in respect of firms and other bodies, who have recurring dealings with the Railway, and can be depended upon to furnish proper receipts promptly.  Instances of expected receipts not coming to hand in due course should be taken up, and if no satisfaction is forth coming an advance receipt may be insisted on for future payments.

618.        Government Drafts: These are obtainable from the Reserve Bank of India, where bonafides public service payments are to be made, such as payments of Municipal Taxes, Compensation, etc. at par, and at the rate applicable to the public on account of staff settlement, etc.

619.              Money Orders: Payments to Railway employees by Money Order will always be made at their expense.  Charges on Money Orders to contractors, etc., if they are entitled to full payment at their places, will be borne by the Railway.  The payee’s acknowledgment should be attached to the bills on which remittance was made; but if this acknowledgment is not received when the bill is to be returned, the postal receipts should be pasted to the bill, and payee’s receipt when received should be pasted to an extract already kept on the prescribed form, the bill having already been cleared with in the prescribed time-limit, and sent to Accounts through the Cashier/Divisional Cashier (Pay).  Such payments by money order should be recorded in the Money Order Register, maintained for the purpose.

620.        Undelivered Remittances: When a Money Order to an employee is returned undelivered, it will be accounted for as Unpaid, if the bill is still on hand, commission charges being recorded under a suitable remark. When the remittance is made from unpaid statement, and is returned, the Money Order commission should be billed for through the imprest statement, the postal coupon and an extract from unpaid statement being sent to the Accounts Office in support of the claim.

621.        Money Order Receipts: The purpose of the remittance should be briefly stated by the sending Cashier on the acknowledgment portion of the Money Order form, in continuation of the printed entry “Received the sum specified on the reverse on …….” If the Payee’s acknowledgment is found to be defective, or not received in due time, the postal authorities should be addressed promptly (within a fortnight latest) for a correct receipt or certificate of Payment in terms of directions in the Postal Guide.

622.        Un-remittable Balances: When the amount payable cannot be wholly included in a postal remittance, the un-remittable balance should be accounted for as “unpaid” the unpaid statement bearing the remark “Balance un-remittable by post”.

623.        Insured Remittances: Payment by currency notes under insured post will not be undertaken by Cashier.  This mode of payment is subject to risks.

624. Work Shops Payments: The major Mechanical Workshops, and Carriage and Wagon Shops, are paid by Tin Tubes Systems by a body of Account Payment Clerks of the Workshops/Stores Accounts Offices at these or nearest stations, deputed for this purpose each month.

(a) The Sr. Cashier In-Charge of Workshops payments should encash the cheques on the day preceding the date of payment. On receipt of the denomination of currency statement, due by 12 hours latest on the day previous to the date of payment, he will obtain small denomination of currency/coins from the Bank. With the help of the Cashier deputed, he will count the small denomination of currency/coins, and then arrange to separate the currency notes/small coins of different denominations duly counted according to Pay points, in accordance with the denomination of currency/coins statement, and put them into sealed bags, which will then be placed in Wooden Boxes. The Boxes will be deposited in the Strong Room overnight, the keys being retained by the Cashier In-charge of workshop payment.  On the day of payments, all Cashiers will attend at 07.30 hours and accompany the boxes in the Van to the Workshop escorted by Armed Police/Protection Force Escorts provided for the purpose.
 (b)         For Workshop payments, the cash brought to the workshops will be handed over against proper receipts to the Account Payment Clerk, one for each pay point, detailed by the Workshop Account Officer to fill in the tin-tubes and make payments. These tin-tubes will be filled in the presence of the Charge man and then placed in the cages of the trays allotted separately for each payee.
(c) When the trays are filled, they will be placed in the boxes allotted for the particular shop. The boxes will be locked under double locks, one key being with Accounts Payment Clerk, and the other with the Shop Charge man. The locked boxes will remain at the site of filling and in the custody of the Armed Police/Protection Force escort until the hour of payment. The Accounts Payment Clerks will then accompany the boxes to the pay points and make payment to workshops staff and in the presence of the Shop Foreman.
(d)       The Sr. Cashier in charge of the Workshops payments should received all unpaid amounts from the Account Payment Clerks the same evening after payments and the names and the tickets numbers of the absentees and unpaid amounts due to them must be duly listed, and acknowledgement given to the Accounts Payment Clerks. Unpaid staff may be paid as usual the next day in the presence of the Foreman obtaining payee’s acquittance on revenue stamp, if the net amount exceeds Rs. 5000.
(e)          Smaller Workshops Units are paid by the Cashier in the presence of the Foreman who witnesses the payments.



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CHAPTER- IV


GENERAL INSTRUCTIONS FOR CASHIERS.

701.        Civility to Staff/Contractor:  Cashiers are required to be courteous in the discharge of their duty.  On occasions, when in the enforcement of rules and regulations, a payee is not satisfied; the Cashier should refer him to the witnessing official, requesting the latter to deal with him.  The Cashier will, however, keep a memorandum of every such incident, so that in case of future reference, he should be able to satisfactorily explain his position.

702.        Private Cash: Cashiers will under no circumstances keep Government Money at their private residence nor must private money be mixed with public funds on any pretext whatsoever.

703.        Custody of Keys : Cashiers will take particular care of the keys of their cash safes and boxes and will always keep the keys in a leather wallet on their person.  When owing to illness these keys have to be sent to the office to prevent interruption to payments, the keys must be sent with a reliable person in a sealed cover.  Should the keys under any circumstances pass into the hands of a third party, the matter should immediately be reported to the Divisional Cashier (Pay), with a view to the levers of the safe being changed and new keys made.

(a)  On no account are Cashiers allowed to keep duplicate keys of the safes and boxes in their charge.  To prevent misuse of duplicates keys, the Dy. CAO (C&P)/Chief Cashier/Sr. DFMs will arrange for all such duplicate keys being obtained through the Divisional Cashier (Pay) concerned, from all Cashiers in sealed envelopes (cloth/thick paper).  He will scrutinize them, check the particulars thereon and enter them up in a Register maintained up-to-date. The sealed envelopes will be locked in the strong room under double lock by the Dy CAO (C&P)/Chief Cashier and Divisional Cashier (Pay).

704.              Specimen Signatures of Cashiers:  Cheques covering cash payments at Headquarters/Divisions are drawn in favour of the Divisional Cashier (Pay) and are endorsed to the Cashiers concerned.  Specimen signatures of disbursing Cashiers are to be supplied by the Divisional Cashier (Pay) to the Banks/Treasuries from where the cheques are to be encashed to secure encashment by right parties.  Such authorities issued to the Banks or Treasuries should be serially numbered and a careful record maintained.

705.              Encashment of Cheques:  All cheques are drawn against batches of monthly bills and miscellaneous petty bills and will be endorsed to the disbursing Cashiers, who are required to present them at the Banks/Treasuries direct, i.e. without an endorsement to a third party.  Encashment through Armed Police/Protection Force Escorts and Peons are strictly prohibited.

a.    Cashiers who present the cheques at the Bank should on no account leave the bank without receiving the cash.  It is forbidden for Cashiers to present the cheques to the Bank, and for another Cashier to bring his cash from the Bank.  Encashment of cheques should always be done in the forenoon, with a view to provide sufficient time on return for his other duties, accountal and preparation for payment, etc.  Every Cashier should proceed to the Bank and obtain his own cash, but if under unforeseen or special circumstances, it is not possible for him to do so, then the Divisional Cashier (Pay) may send another Cashier, but such transactions should always be recorded in a special book maintained for the purpose.

b.    When cheques are encashed by Cashiers, they should personally verify the correct amount received from the bank.  At tthe Bank counter, the Armed Police/Protection Force Escorts should be specially alert to prevent railway cash being stolen by pick-pockets, or robbed by desperadoes or dacoits. Cashiers should also see that no cash taken over is left behind at the counter, and thereafter lock the same carefully in the cash box.

c.    Cashiers are forbidden to carry and bring cash in canvas bags, and to utilize the Armed Police/Protection Force Escorts in handling Government cash.

706.              Associating Cashiers in encashing cheques of other parties:  Cheques issued by the Railway in favour of contractors, Staff, private parties, etc. must not be endorsed in favour of the Cashiers. Cashiers are strictly forbidden to accept any such endorsements, etc., in their favour by payees on cheques drawn by the Railway and/or undertake to encash these cheques or to associate themselves in any manner in the realization of any Railway cheques issued in favour of the contractors, staff, private parties, etc.  Cashiers are also debarred from identifying payees at Bank or attesting their signature or thumb impressions for purposes of realization of cheques issued by the Railway.

707.              Cash to be used for Payments: Cash payments will, as a rule, be made in as few notes and coins as possible, notes of higher denominations nearest to the amount payable being used.  Cashiers should, however, use discretion and issue notes of Rs 10 and 5 at least to some extent of the total pay.  Cashiers should not undertake to exchange notes once paid to staff for notes of smaller denominations or coins while payments are in progress.

708.              Provision of Coins for Payment:        Every Cashier will keep a statement showing quantities of notes and coins required for different tours.  This information should be recorded in the District Order Book.  The requirements should be revised in the light of experience.  As a rule Banks and Treasuries need not be advised in advance regarding cash requirements; but when the date for encashment of cheques is unduly accelerated or retarded, the Bank and Treasury authorities should be advised to enable them to meet the altered demand.

709.              Escorts for Cash in Transit: Cashiers must take with them two Armed Police/Protection Force Escorts when going to the Bank/Treasury for paying in or for encashment of cheques.  Before leaving the bank or treasury they should satisfy themselves that the amount of cheques encashed has been correctly taken over.  While at the bank or treasury Cashier should post one of the Armed Police/Protection Force Escorts at some distance away to watch the cash.  The cash will then be brought to the pay office (at Headquarters/Divisions) by Cash Van/Vehicle.  The Armed Police/Protection Force Escorts and the Cashier must accompany this cash, which on arrival will again be verified in the Pay Office before it is secured in the Strong Room.

710.              Advice of line payments to Divisional Cashier (Pay): The Divisional Cashier (Pay) including Headquarters, will maintain a Movement Register of all the Cashiers under him in which all Cashiers, at the time of proceeding on Line for payment, will enter the date and train by which they will proceed, with brief programme of their tour, and their expected date and train of return to their respective headquarters.  If due to any unusual circumstance, a Cashier is detained on line beyond the scheduled programme, he must at once intimate the Divisional Cashier (Pay) by telegram the cause of his detention.

711.              Sealing of Safes: The Cashier must secure their cash boxes in the lockers provided in the Strong Room at the respective Divisional/Headquarters.  Except during working hours, these lockers will be sealed by them every evening after locking the cash.  The seal should be impressed on thin wax.  A record in this connection would also be maintained.  While depositing or removing the cash boxes in the strong room, the Cashier must be accompanied by both the Armed Police/Protection Force Escorts. 

a.    All Cashiers while depositing and removing their cash boxes from the Strong Room must, on each occasion, make necessary entries in all the respective columns in the register provided in the Strong Room, in the presence of the officer-in-charge of the Guard of the Strong Room, who will also sign with the date in the required column.  The officer-in-charge of the Guard will be responsible to see that the Cashiers are always accompanied by their two Armed Police/Protection Force Escorts, and that all the entries required are made in the register. Without both requirements being fulfilled, the Guard will not permit the cash box being deposited or removed by the Cashier.  In the event of any dispute, the Police/Protection Force Guard will bring the matter to the notice of the Divisional Cashier (Pay), and if he is not on duty, the Station Master, who will report it to the respective Divisional Finance Manager concerned, and the Financial Adviser and Chief Accounts Officer, North Western Railway Jaipur.  The Guard will also immediately satisfy himself that the Strong Room is properly closed and locked on every occasion by the Cashier.

b.    The Cashiers at Headquarters will deposit their cash boxes in the Cash Office Strong Room at Division.

c.    When the Cashiers are on line and halt at a roadside station, the cash box shall be kept in the Station Master’s Office, either in the embedded safe provided for the purpose or chained to the embedded iron ring provided and the padlock sealed.  An acknowledgment should always be obtained from the Station Master in the book provided for the purpose.

d.   Hours of Payments: Payments are as a rule permissible only between sunrise and sunset. But Cashiers have authority to use their discretion, in very exceptional cases, if payments cannot be effected, if not made beyond these hours. The actual hours of payment shall be given in the Cashier daily diaries and T.A. Journals.

712.        Cashiers Daily Dairies: Cashiers are required to maintain Daily Diaries of movements when on Line or engaged in making payments at their Headquarters.  These diaries must be submitted to the respective Divisional Cashier (Pay) on 10th, 20th and the last day of the month. Full details of movement, timings and particulars of work done on line and at Headquarters shall be given.
    
713.                      Payment at Private Residence:  Cashiers are strictly prohibited from effecting payments at private residences of staff or contractors, etc.  In exceptional cases, where departmental officers desire payment to be made to a person, at their residence, owing to extreme illness or physical incapacity, and the payee is agreeable to pay suitable charges for conveyance, the Cashier will effect such payments in the presence of a departmental witness and the medical attendant of the payee.  Payment must not be made if the payee is unconscious, or obviously incapable of understanding the nature of the transaction.

714.                      Accuracy of Payees Signatures: Particular care should be taken to see that payees sign their names as entered on bills.  Cashiers are authorised to refuse payments where this requirement is not complied.  If relief is sought by any payee in such cases, he should be asked through the witness, where necessary, to refer to his Divisional Officer to authorise necessary correction in the bill.  The authority for correction in the given name of the payee will require previous approval of the Accounts Office, if the payment is to be made on a bill other than monthly wages, or even for wages, which are payable from unpaid statement.

715.                      Reserved Accommodation for Travelling Cashiers and their Escorts on Duty:  Cashiers, when on duty, must travel with Cash in the compartments reserved for them, along with their two Armed Police/Protection Force Escorts, and Peon where provided.  Under no circumstances shall the public be allowed to enter the compartment or the Cashier and both Armed Escorts be away from the Cash.

(a)    While traveling in the reserved compartments they shall invariably secure their cash box to the seat of the carriage by means of the chain and pad-lock.

(b)   In exceptional cases, where no accommodation can be found in a sleeper class compartment, or in the brake van, or in unoccupied driving compartment of trains, Cashiers are allowed to travel in Upper Class compartment of trains, when they are on duty, with cash and Armed Escorts. Similarly, on the Main Line trains on BG and MG, Cashiers on duty with Cash and both Armed Escorts may travel in Upper Class Compartment from intermediate stations to destination, reporting the facts to Station Master and Guard for non-provision of reserved compartment.

(c)     While paying Engineering Gangs on Trolley, Cashiers should take cash just exceeding and sufficient for their requirement as far as possible. While loading or unloading the Cash Box, greatest care and vigilance must be exercised.

Night Halts on Line:  Cashiers, when on payment tours on the District, must stop at the station of halt and not leave it.

716.     Emergencies:  Cashiers must not proceed to any locality, or even a place in the Railway premises with cash, where there is reason to apprehend danger.  Should any contingency arise either at the Headquarters or on Line, and the Cashier is unable to decide upon the safe course of action, he should seek the protection of the highest Railway Official and at the same time wire to the Dy CAO (C&P)/Chief Cashier/Sr. DFM/Divisional Cashier (Pay).

717.               Custody of Accounts Vouchers: Pending return of vouchers to the Accounts Office Cashiers are personally responsible for the custody and good condition of all vouchers under payment. Vouchers must not be allowed to pass into the hands of any unconcerned party. While being dealt with by the witnessing officials or payees, vouchers must remain within sight of the Cashiers, so as to preclude the possibility of any attempt to tamper with entries therein. Excepting the witnessing official, no employee should be permitted to see or note down the particulars of pay etc. of another. The vouchers will in no case be shown to any outsider, or any calculations therein communicated to such persons.  Any breach in this respect is liable to serious punishment.

718.        Loss of Bills: In the event of a loss of salary or employee’s pay sheets containing several names, which should be extremely rare, the following instructions shall be carefully followed:

(a) If no payments in a bill have been made at all at the time the bill is lost, Cashiers shall immediately return the amount of the bill to the Accounts Office with unpaid statement and report the facts at once to the Dy CAO (C&P)/Chief Cashier/ Divisional Cashier (Pay)/Accounts Office. The Accounts will obtain a duplicate copy of the bill from the Bill Preparing Officer, and on receipt of the same duly re-passed, payment may be made by the Cashier.

(b) If payment of a bill has been partly made before the bill is lost, the Cashier should retain the balance of the amount unpaid and will at once report the loss with facts to the Dy CAO (C&P)/Chief Cashier/Divisional Cashier (Pay) and Accounts Office. The Accounts Office shall call for a duplicate copy of the bill from the bill Preparing Officer and on receipt of the same, will effect the remaining payments. The responsibility of making double payments to those payees, who have already been paid, will rest entirely with Cashier concerned. A certificate that payees have already been paid shall be obtained on the duplicate copy of the bill from the witnessing officials.

(c) In Case of bills lost in Pay Office before dispatch to the Cashier for payment, it will devolve on the Pay Office concerned to immediately return the amount as unpaid, and at once furnish the necessary certificate.

(d) Where bills are lost by Cashiers after payment, it shall be necessary for the Cashiers concerned to immediately intimate loss and furnish a certificate, in which the CO6 and CO7 numbers and dates and payees name and amounts are stated, and also a clear certificate from the Witnessing Official to the effect that "From records it is found that payment was made on date .......................... in my presence". Both Cashier and Witnessing Official will sign the certificate, giving designation, station and date.

(e) Bills lost in the Pay Office after payment and on receipt back from Cashiers will be dealt with in the same manner.

719.              Custody of Cash while going on line and Returning to Headquarters: The Cashiers and their two Armed Police/Protection Force Escorts and Peon must be present on duty half an hour before the departure of the train, to enable the cash from the Strong Room being removed to the reserved compartment well in time, and to permit the safety arrangements, like bolts, catches, etc. being examined and found in order from the safety point of view, or enable their being attended to, if required.  If any defects are found, immediate steps should be taken to report the matter to the Station Master and staff on duty, and have the matters set right.  Likewise, the Cashiers immediately on return to their Headquarters will lock the Cash Box in the Strong Room, and have the vouchers and other railway properties secured.

If the return of Cashiers to their Headquarters is at an hour inconvenient for such transfer, the Cashier and the two Protection Force Escorts must not leave the place until the cash and the other Railway property is taken to the Pay Office and the Cash locked in the Strong Rooms.

720.        No Admission to Pay Office after working hours: After working hours, Cashiers or Armed Police/Protection Force Escorts will not have admission into the Pay Office, except for purpose of taking out cash and vouchers, when proceeding on Line, or transferring unpaid cash and vouchers to safe custody on return to their Headquarters.  Cashiers and the Armed Police/Protection Force Escorts must not remain in the office longer than is absolutely necessary.  Lingering or loitering in or around the Pay Office is strictly forbidden. They shall before leaving ascertain that the office is properly closed and locked.

721.        Transfer of Charge:  The relieving Cashier will receive the cash and bills as per relieved Cashier Cash Book of the day on which the charge is made over, and enter the details in the Cash Book Extracts form.  This form as well as the Cash Book will be signed by both the relieved and relieving Cashiers thus:

     “Made over Rupees (In words) ………….Rs ……….and bills as per details above.


                                                               Relieved Cashier
Dated …….before or afternoon
    
Received the above and found correct.

                                                              Relieving Cashier.

a.    The Cash Book Extract form will be prepared in duplicate, one copy being given by the relieved Cashier to the Divisional Cashier (Pay), and the other being retained by him.  The handing and taking over charge should be supervised, verified and also signed by the Senior Cashier.  It will be checked and countersigned by the Divisional Cashier (Pay) of the Division concerned.

b.    The Relieving Cashier must immediately thoroughly examine and verify that bills received by the relieved Cashier had actually been dispatched regularly to the Divisional Cashier (Pay).  Any irregularity noticed should immediately be reported to the Divisional Cashier (Pay).

722.              Transfer of Dead Stock: The relieving Cashier will also take over from the relieved Cashier all accounts and subsidiary books, as well as any Government Property or dead stock.  Articles so taken over will be compared with the office registers and deficiency reported to the Division Cashier (Pay) so that the relieved Cashier may be brought to book without delay.  Once the charge of Pay District is taken over by the Relieving Cashier, no subsequent excuse as to the non-receipt of any books or articles will be entertained.

723.              Cashiers in need of relief owing to Physical Inability:  Should a Cashier find himself while on duty physically unable to carry on his duties, he should at once have his cash properly secured under seals in the presence of his two Armed Police/Protection Force Escorts and report the matter the Divisional Cashier (Pay) by letter or telegram as may be expedient.  He should remain at his place of duty pending relief.

724.              Duties of Armed Police/Protection Force Escorts during Cashier’s Physical Inability:  Should a Cashier due to unforeseen circumstances, e.g., accident, illness, etc. be incapable of remaining at his post or incapable of personally arranging for security of Cash and railway property in his charge, his two Armed Police/Protection Force Escorts will at once report the matter to the Divisional Cashier (Pay) concerned by wire.  Meanwhile, the two Armed Police/Protection Force Escorts should secure the cash, vouchers and any other property in the usual boxes, in presence of the nearest Railway Official, such as Station Master, Foreman, Inspector, etc., obtain his certificate and return to their Headquarters by train or on foot, as may be expedient, unless otherwise instructed by the Divisional Cashier (Pay).  It is expedient that some responsible person deputed by the Divisional Cashier (Pay) should proceed personally to take over the Cashier’s Cash.  The Divisional Cashier (Pay) on receipt of these boxes will personally takeout the position of the absent Cashier in the presence of two Panchas, who may be responsible Railway Officials of other departments, if witnesses of the Cash Department are not readily available.

725.               Directions in regard to the two Armed Police/Protection Force Escorts: Under no circumstances whatsoever are the Armed Police/Protection Force Escorts attached to Cashiers to be utilized for other than their legitimate work, which is to safe guard, protect, escort and ensure security of Railway Cash.

a.      Armed Police/Protection Force Escorts will travel with Cashiers, when the latter are traveling for purposes of distributing Pay, etc. in the reserved compartments allotted.  Under no circumstances should they be away from the Railway Cash.  They will also accompany the Cashiers, when they go to the Reserve Bank, State Bank, Treasuries, etc. for encashing cheques and bringing the cash.  They will insist on the wooden boxes provided for cash being always used, and not bags.

b.      While traveling with Cashiers disbursing cash on line, they should always be very alert and examine all safety devices and locking arrangements of the compartment, like bolts, catches and other safety devices of doors and windows, etc. and ensure that they are in order.  If any thing is defective, immediate steps should be taken to get the defects set right through the Cashier.  They should also check and ensure that the Cashier has chained the cash box properly to the seat, by means of the iron chain and Pad lock, and insist on this being done. While going along with the Cashier to the Banks, Treasuries, and on Line, they should not travel separately from the Cashier by public conveyance like Buses, Tongas, or in any other compartment away from the cash with Cashier.  They must insist adherence to these requirements at all times and report non-compliance with these directions to their immediate superior and to the Divisional Cashier (Pay) concerned as well.

c.     When payments are arranged by Cashiers, whether at Headquarters or on Line, both Armed Police/Protection Force Escorts must always be alert, maintain order, and ensure security of cash.

d.   Before leaving daily the two Escorts must ascertain from the Cashier the time he intends to make payment at Headquarters, or to depart from the station on Line and record it in his Note Book.  They must accordingly present themselves on duty at least half an hour before that time.

e.    The Armed Police/Protection Force Escorts are forbidden to handle cash or to assist in disbursement, or to perform any acts outside their regular duties strictly enjoined on them.

f.    When on duty, they shall wear their uniforms, and carry their rifles with bayonets and the rounds of ammunition allotted.

g.    Cashiers have no power to grant them leave of absence from duty.



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CHAPTER- V

ACCOUNTAL OF DEPOSITS.

801.        Forms of Deposits: The Deposits are acceptable in the following forms: (1)     Cash, on which no interest is allowed. (2) G.P. Notes at 5% below their market value, (3) Deposit Receipts of the State Bank of India, (4) Guarantee Bonds issued by the State Bank of India, or by a Scheduled Bank, provided they are countersigned by the Reserve Bank of India, (5)       Deposits in Post Office Savings Bank Accounts, (6)          Post Office National Savings/Plan Certificate, (7) Deposit Receipt of the Jackson Co-operative Bank, Limited of the North Western Railway, Guarantee Bonds are to be received in the Accounts Office, and sent to the Cash  Office in sealed covers for safe custody.

802.              Deposits permissible from Contractors:
(a)    Tender deposits are accepted in the form of, (1) Cash, on which no interest is allowed, (2) Deposit Receipt of the State Bank of India, (3) Payment Order or Demand Draft on the State Bank of India, (4) Guarantee Bonds of the State Bank of India, or scheduled Banks, provided they are countersigned by the Reserve Bank of India.

(b)   Security deposits from Railway Contractors are acceptable in any one of the first six items in “Form of Deposits” above except deposit not exceeding Rs 500/- that must ordinarily be in cash.

(c)    Security deposits against payment of freight by Credit Notes or cheques: These are acceptable in (1) Cash, (2) Government Promissory Notes at 5% below their market value, (3) Guarantee Bonds of the State Bank of India, or Guarantee Bonds of Scheduled Banks, provide they are countersigned by the Reserve Bank of India.

803.              Securities permissible from Staff:  These can be in any of the seven forms detailed above.

804.              Mixed Deposits not permitted: Deposits in any particular connection must be paid, wholly in any one form.  Mixed deposits, i.e. partly in cash and partly in scrip will not be accepted, unless specially approved.

805.              Bank’s Receipts and Bonds, National Savings/Plan Certificates to Stand in the name of the Financial Adviser and Chief Accounts Officer, N.W. Railway: Bank’s Fixed Deposit Receipts, Guarantee Bonds, National Savings/Plan Certificates will be required to stand in the name of Financial Adviser and Chief Accounts Officer, N.W. Railway, Jaipur.  In the case of deposits in the Post Office saving Bank, the accounts should stand in the name of the depositor, with hypothecation to the Financial Adviser and Chief Accounts Officer, N.W. Railway, Jaipur.

806.              Conditions for Security Deposits in G.P. Notes:  G.P. Notes presented as security deposits must be endorsed to “Financial Adviser and Chief Accounts Officer, N.W. Railway or Order”. Care should be taken to see that the following conditions are fulfilled.

(a)   The last holder of the G.P. Note should be the rightful owner, according to the chain of previous endorsements.

(a)    When any of the endorsements, in the G.P. Note is signed “per pro” or “For” the previous holder, the endorsement should have previous approval of the Public Debt Office, Reserve Bank, under Bank’s certificate.

(b)   All accrued interest should have been collected by the depositor.

(c)    There should be at least two blank cages for further endorsements by the Railway to the Reserve Bank of India, Jaipur, by the latter to the Government.

(d) Government Promissory Notes should be accepted at 5% below their current market value, on the day of deposit.  In case of any material depreciation in the value of Government Promissory Notes the depositor should be called upon to make good the difference.

807.              Receipt for deposits:  A separate receipt book will be kept for acknowledgments of security deposits in Government Promissory Notes and Postal National Savings/Plan Certificate .

808.              Deposit Register: All G.P. Notes when accepted will be entered with full details in the Deposit Register. There are two registers, (1) For security deposits from Contractors, and (2) Security Deposits from staff.  The Accounts Officers of the sections concerned sections and Booking will be advised of all deposits received, copies being sent to the Departments concerned.


809.              Deposits held in Office Custody:  Bank’s Fixed Deposit Receipts, Post Office Savings Bank Pass Books and Sealed covers of Guarantee Bonds are kept in the Cash Office.

810.              Security Deposits in G.P. Notes to be lodged with the Reserve Bank of India, Jaipur for custody: All security deposits in Government Paper will be forwarded to the Reserve Bank of India, Jaipur and the Bank’s acknowledgment obtained, which must be promptly recorded in the Deposit Register.

811.              Interest on Cash deposits:        No interest is allowed on cash deposits.  Deposits are acknowledged to depositors and paid to the credit of the Railway.  The Accounts Office and departments concerned are then advised.  Registers of cash deposits are maintained in the Accounts Office and all references regarding refunds, etc must be referred to that Office.

812.              Interest on Government Paper held for over a year:  Interest on standing and Security Deposits held for over a year is collected by the Reserve Bank of India, Jaipur, as and when interest becomes due and is remitted to the Financial Advisor and Chief Accounts Officer, NW Railway, by Pay Orders to be negotiated through the Bank.  The Amount of interest payment slip is credited to the Railway, and payment of interest to various depositors is arranged by the Accounts Officer concerned by issue of Pay Orders. The Income tax deduction certificates, together with the Pay Orders and cheques, are sent to the Dy CAO (C&P)/Chief Cashier/Divisional Cashier (Pay/Cash) for arranging payments.  Interest deduction certificate are made over to the respective depositors along with the cheques.

813.              Registration of authority for refund: When refund of any deposit is authorised by the Financial Advisor and Chief Accounts Officer, the authority should be noted in the Deposit Register.  Immediately a deposit is refunded, the Dy. CAO (C&P)/Chief Cashier/Divisional Cashier (Cash/Pay)’s certificate to that effect should be obtained in the Deposit Register.

814.              Procedure for return of Government scrip to depositors: Deposits in Government paper are lodged with the Reserve Bank of India, Jaipur, and an application for withdrawal should be submitted when refund is authorised by Accounts Officer.  When received, the number of the scrip should be noted in the Deposit Register, and the scrip re-endorsed by the F.A. & C.A.O. where necessary.  Local depositors are required to submit a stamped receipt before delivery of the scrip is taken.  Likewise, depositors, where the scrip is sent by Registered Post, are first required to send their stamped receipt.

815.              Return of Sealed Covers containing Banks’ Guarantee Bonds: Such sealed covers containing Guarantee Bonds are received from Accounts Offices for safe custody in the Cash Office.  When return of any such sealed cover of Guarantee Bond is required, the Accounts Officer will authorise delivery of the same to staff ‘bearer’ of his office, whose acknowledgments should be obtained and the authority filed in the Cash Office.  No receipt is required either from the depositor or the Bank, and further disposal of such Bonds rests with the Accounts Office.

816.              Authority to negotiate scrip: The Financial Adviser and Chief Accounts Officer, N.W. Railway, only is authorised to negotiate Government Scrips.  Scrips endorsed in favour of any other official is, therefore, not to be accepted.  Transfers of F.A. & C. A. Os should be notified to the Reserve Bank of India, and the General Post Office, and specimen signature of the relieving Officer sent by the Accounts Officer, Books Section.

817.              Certificates for deposits: When contractors, for the satisfaction of their Auditors, call for certificate of their deposits in Government paper, they should be required to submit statement in duplicate showing the date of deposit, year of issue of the Government paper, amount deposited, and the number and date of the Cash Office receipt.  One copy of the statement is to be returned duly certified, and the other retained in his case file.  Should such statement include deposits in cash and scrip, the items relating to scrip should be certified, and the statement sent to the Accounts Office for certification of the cash deposits, and direct return.

818.              Verification of security holdings:  A book showing deposits in scrip sent to and withdrawn from the Reserve Bank of India is maintained, from which the total balance of securities with the Bank can be readily had, and verified quarterly.  The Securities in the Cash Office should likewise be noted every quarter and compared with the out standings in the Deposit Register.

819.              Verification of deposits published in the Government Gazette:  Every year on 31st December, the total securities of the N.W. Railway with the Reserve Bank of India, Jaipur, should be classified according to their rates of interest, and compared with the statement of deposits published by the Reserve Bank in the Jaipur Government Gazette.

820.              Annual return of security holdings:  A statement similar to the above, but including deposits in all forms, should be prepared from the various registers, as on 31st March each year, for submission to the Accounts Officer, Booking.

821.              Period of records: Deposit Registers must be permanent records. Case papers for refunded deposits should be kept in an annual file.  These files need not be retained beyond five years.




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CHAPTER-VI

SURPRISE CHECK OF CASHIERS’ CASH AND ACCOUNTS

     The Cadre of the Cash & Pay Department includes an Inspector of Cashier and Divisional Cashier (Pay) attached to each Divisional (Pay) Office.  Their inspection duties are briefly outlined as below:

901.              Cashiers' Account: The Cashiers' cash and accounts which must be up-to-date shall be subject to surprise checks by the Inspector of Cashiers.

The checks exercised by the Inspecting Cashier should be comprehensive and of a searching nature and should be conducted with an element of surprise.

The programme for the inspection of Cash and accounts of the Headquarters Cashiers will be drawn up every month by the Divisional Cashier (Pay) on the Divisions concerned in such a way that the cash and accounts of each Cashier of the Division is inspected at least once each month by the Inspecting Supervisors of Cashiers.  The programme of inspection shall be kept strictly confidential.

The following procedure should be observed in general by the Inspecting Supervisors of Cashier during their inspection:-

(a) The cash balance of Cashiers should be recorded by actual   
 count.

     (b) The cash book should be checked to see that all bills, transfers and extracts of bills have been taken to account and unpaid amounts have been correctly extracted from the bills. It should also be seen that the cash book is maintained properly and balanced and closed regularly.

     (c) Bills on hand should be checked with particular reference to the Summary of the bills, to see that all sheets are intact. It should also be seen that no bill is retained beyond the prescribed time limit of one month on any account.

     (d) Unpaid amounts should be noted from the bills, transfers and extracts of bills on hand, and tallied with the cash balance in the hands of the Cashier.

     (e) The body of the bills should also be scrutinized to see that the certificates recorded by the witnessing officials are correct and that payments have been made according to the scheduled programme.

     (f) All the bills in the hands of the Cashier should be listed according to the month, and the unpaid amounts extracted and a summary prepared.

     (g) A statement should be prepared in the following form showing the Assets and Liabilities of the Cashier, whose accounts are undergoing check on a Cash Book Extract form. Any deficiency detected must be made good on the spot, and amounts found excess should be entered immediately in the Cash Book and credited to the Railway, under Challan acknowledgement.

Liabilities:
 (i) Amount of bills on hand according to month                                          and PMR No. and date.
     (ii)   Imprest Cash.     

Assets:
(i)      Cheques on hand.
(ii)   G.C. Notes, Cash and Stamps on hand.
              (iii)   Cash Vouchers.

While checking the Cashiers' account it must be ensured that Cashiers follow the Cash & Pay Office Manual and Office Orders. Any deviation from the rules detected at the time of inspection should be specially brought out in the inspection report.

All inspection reports of the Division should be submitted to Division Accounts Officers through the Divisional Cashier (Pay) concerned, those of the Headquarters accounts will likewise be submitted to the Dy CAO (C&P)/Chief Cashier through Divisional Cashier (Pay), for such action is considered necessary.

Inspecting Supervisor of Cashiers should answer the following questionnaire when they check the Cashiers cash and accounts and submit the same along with their Inspection Reports.

CASH AND ACCOUNTS CHECK QUESTIONNAIRE

Name of Cashier ………………………………………………

Division …………………………………………………..

Date of check …………………………………………….
Questions
Replies.

(i)

When were the accounts last checked by you or your predecessor?


(ii)
(a)
Have all the irregularities detected on     the last occasion been removed?

(b)
Has the excess/shortage detected on the last occasion been deposited/made good?

(iii)

Have you checked up the entries made in the Cashiers cash book after your last Inspection?

(iv)

Are the Cashiers Cash Book maintained properly and balanced as per orders in force?

(v)

Is the Cashier submitting periodical Cash Book Extracts showing his Liabilities and Assets on due dates?

(vi)
(a)

Are the office copies of the unpaid wages lists being maintained properly?

(b)
Have unpaid wages lists issued since last inspection been filed, and copies thereof sent to the bill drawing officers in time? Have you verified the particulars of dispatch of these unpaid lists?

(vii)
(a)



Are there any bills with the Cashier, which have been retained beyond the time limit of one month? Is so, have you got them cleared immediately?


(b)

Have you taken the Cashier’s explanation for having retained any bill?

(viii)
(a)
Are any bills returned under Irregularity Statements lying indisposed  with the Cashier?

(b)
If so, quote the numbers and dates of Irregularity Statements and the action taken to effect prompt clearance.

(ix)
(a)

Are unpaid wages being paid from Imprest Cash as per rules?


(b)
Are Imprest Accounts being submitted thrice monthly for recoupment?

(x)


Have all the amounts recovered on account of absence during assumed attendance been deposited promptly at the earliest opportunity?



(xi)

Has appropriate action been taken on amounts short passed in audited bills? Give particulars, with references.

(xii)

Have certificates been properly recorded in the bills by witnessing officials as per rules?

(xiii)

Have remarks against unpaid items of a bill been obtained from witnessing official, and action taken as per their remarks?

(xiv)

Have you examined the Tools and Plant Register, Money Order Register? State condition of these Registers.

(xv)

See whether paid vouchers as entered in the returning Advices of Cashiers are regularly returned by them and that these vouchers are promptly sent to Accounts by the Cashier and acknowledged.

(xvi)

Count the total number of bills in hand, both fully paid, and unpaid as well, and also those under return to Accounts through the Cashier, and compare the total with the entries made in the Cashier’s Cash Book?

(xvii)

Verify and tally with the Cashier’s Ledger account the Voucher Liability of Cashier according to the Cash Book Extract prepared and checked as on the date of Inspection, and certify that this has been done also obtaining the Divisional Cashier (Pay)’s certification thereto.

(xviii)

General remarks if any.


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 CASH SECTION


CHAPTER  - 1
CASH OFFICE AND ITS FUNCTION
101.           The Divisional Cashier / Asstt. Divisional Cashier (Cash), Ajmer, Jodhpur and Bikaner Divisions respectively, will be in direct charge of the Cash Branches at those stations and are responsible for their smooth working on behalf of the Dy.  F.A. & C.A.O. (Cash & Pay), Head Quarter’s Office, Jaipur. The Divisional Cashier (Cash), Ajmer, will be under the control of Assistant Chief Cashier, Ajmer. Only persons on actual duty should be allowed inside the Shroffs enclosure and counting room. 
The staff on duty consists of, (1) Cash Office Shroffs, (2) Cash Peons and Hamals, and (3) Traffic Witnesses, the later are under the control of the Commercial Department, and are directly supervised by the Head Traffic Witness. The Shroffs branches normally observe office working time. The Office hours for the Shroffs’ Branch are normally from 10:00 to 17:30 hours from Monday to Friday and on Saturday 10:00 to 15:30 hours.                   
102.           The Cash Section is divided into three Sub. Sections;
(a)               Shroffs’ Section
(b)               Traffic Check Sheet Section, and
(c)                Cashier’s Cash Book and Government Securities Section.
103.                      Composition and duties of staff : Assistant Chief Cashier, Ajmer and Divisional Cashiers/Asstt. Divisional Cashiers (Cash),of their units are directly responsible for the receipt, accountal and safe custody of all station earningss arriving in the station cash bags through the Traveling Cash Safes, as well as for all Miscellaneous Receipts, and prompt payment there of into the Local Bank to the credit of Government Account, North Western Railway. They will be responsible for the supervision and control of the staff, their working in the examination, counting and full accountal of the Railway earningss received from their respective divisions, and for immediate acknowledgments being given  to stations/parties concerned. The balance of cash duly accounted, but not remitted in to the Bank and with the Head Cash Counters, will be verified by Divl. Cashier/Asstt. Divl. Cashier (Cash) and locked promptly in the safe provided in the Strong Room duly sealed. One key of the Strong Room will be with the Divl. Cashier / Asstt. Divisional Cashier (Cash). Another key of the Strong Room will be with a Gazetted Officer, The Asstt. Chief Cashier, Ajmer / Sr. DFM / DFM of the division concerned. The Rim locks keys kept in boxes / cases of all traveling cash safes are in the personal custody of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and the Pad locks keys kept in boxes / cases of all Traveling Cash Safes are likewise in the personal custody of the Head traffic Witnesses / Chief Cash Witness / Head Traffic Witness concerned. These boxes containing all Rim locks and Pad locks duly counted and verified will each day after opening and closing of the Traveling Cash Safes be secured in a Steel Safe / Almirhas. The keys of the Steel Safe / Almirhas will be deposited in another small steel safe, a separate key of which will be kept by Divisional Cashier / Asstt. Divisional Cashier (Cash) and by the Chief Traffic Cash Witness / Head Traffic Cash Witness. The duplicate keys of the rim locks at Ajmer are with the Asstt. Chief. Cashier and at Jodhpur and Bikaner are with the Sr. DFM / DFM and duplicate keys of the padlocks of Traveling Cash Safes are with the Commercial Department respectively. The Divisional Cashier / Asstt. Divisional Cashier (Cash) will, besides supervision , attend to the following:
(a)                            Witness the opening of the Traveling Cash Safes and the removal of the station cash bags from the T.C. Safes by the Chief Traffic Cash Witness / Head Traffic Witness and the locking and sealing of the empty T.C. Safes.  The Chief Traffic Cash Witness / Head Traffic Cash Witness will arrange for the return of the Safes to the station.
(b)                           Assisted by the Head Cash Counter / Senior Shroffs shall see that all stations cash bags duly registered by the Traffic Witness, are correctly distributed to several Shroffs, and immediately acknowledged by them.
(c)                            Verify the Traffic Earningss from the Traffic Check Sheets and the Summary thereof and ensuring that all the stations concerned have remitted their daily Traffic earningss and have been accounted for.
(d)                           See that all stations’ cash bags distributed have been opened by each Shroff.  After examination and counting all cash, Cheques, etc., the Shroff has duly accounted for and has handed over all G.C. Notes to the Head Cash Counter, Coins, Cheques and other instruments to the Remittance Cashier, and obtained their acknowledgments.
(e)                            Ensure the safety of cash at all times, and arrange for the prompt locking of the cash in the Strong Room in the Steel Safe / Almirah / Boxes provided.
(f)                            Sign miscellaneous receipts, acknowledgments, and endorse Cheques, Commercial Credit Notes and other instruments.

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CHAPTER  - 2
SHROFFING OF STATION EARNINGS
201.           Shroffing Section :  This section deals with the receipt, shroffing and accountal of the earningss received from stations in the cash offices, their prompt remittance daily to the Local Bank for credit to government Account, North Western Railway obtaining acknowledgments.
202.                      Duties of Head Cash Counter : He will be responsible for the distribution of Cash Bags to the Shroffs, and preparation of the programme of allotment of Cash Bags to Shroffs   On completion of the work by the Shroffs, he will receive the G.C. Notes, acknowledge them in the Shroffs Cash Book, and consolidate the Cash for remittance into the Local Bank, and the place the G.C. Notes in the Boxes and take the Boxes lifted by Peons / Hamals and Escorted by the Armed Police / Protection Force Escorts to the Bank.  He shall pay the Cash into the Bank obtaining Acknowledgement.  The unremitted Cash balance in Wooden Boxes duly sealed by him will be locked by him in the Steel Safe / Almirah / Box in the Strong Room.
Staff working in the Shroffs Branch, like all Shroffs and Traffic Witnesses, must record under their signature in the Entrance Door Book, briefly the purpose and exact time they enter or leave the Branch. All staff in the Shroffs Branch is prohibited from having private money with them, or from leaving their seats during the course of shroffing except with the permission of the Divl. Cashier I/II Traffic Cash Witnesses must obtain the permission of the Chief Cash Witness/Head Traffic Witness. All Shroffs and Traffic Witness, working in the shroffing room, must be searched at the time of entrance or exit from the shroffing room by the RPF personnel deputed at the gate-duty.
203.                      Traffic Check Sheet Section :  The preparation of the Traffic Check Sheets is done from the details of the particulars and amounts shown in the cash remittance notes received from all stations.  A watch should be exercised to ascertain whether all the earningss due have been received and posted and accounted for correctly.  Later, all the Check Sheets are assembled and summarised.  Statements are prepared of Terminal Tax, collected by the stations, of all vouchers, such as Military Warrants, Credit Notes, Police Warrants, Jail Requisition, Cash Orders, Telegraph Message, Drafts, etc, and Emergent Pay Sheets / Orders and their dispatch. Traffic Check Sheet section also undertakes correspondence in connection with stations shortages and excess detected.
204.           Cash Book and Security Section : The acceptance of Miscellaneous Cash receipts, Cheques, etc, from parties, contractors, public, towards Railway dues, as well as tenders and other deposits, is done in this Section and accounted for in the Counter Cash Book.  Like wise all Government Securities etc. from staff, contractors, etc, are received and accounted for in the Securities Registers.  In all cases receipts are issued to the parties, and intimation to departments advised.  In the case of Government Securities, a copy of the advice is sent both to the Section concerned, as well as the AFA (Books) and scrips endorsed, where necessary, are sent to the Manager,  Reserve Bank of India,  Jaipur.
                  The Divisional Cashier (Pay), Asstt. Divisional Cashier (Pay) / Inspector of Cashiers, Sr. Cashier–in–charge of Pay Cells are also authorized to accept security deposits and earnest money from Contractors only.
                  The totals of earningss, received from all the sources from the Traffic Check Sheets and total Miscellaneous Receipts accounted for in the Counter Cash Book are daily posted on the Debit side of the Cashier’s Cash Book. The Bank Pass Book / Challan acknowledgments are posted on the Credit side and the balance recorded, and the Cahiers Cash Book tallied. The cash Book with all supporting vouchers is sent the following morning for check, verification and signature by the Accounts Officer (Sr. DFM / DFM / Sr. AFA / AFA).
205.                      Traffic Witnesses :  The Chief Cash Witness / Head Traffic Cash Witness is the chief immediate representative of the Commercial Department in the Cash Office and must enforce execution by Traffic Witnesses under him, of all duties entrusted to them.  He reports to the Sr. Divisional Commercial Manager / Divisional Commercial Manager of the division concerned / Goods Supdt., all irregularities in connection with stations remittance. Cases of short or non remittance etc requiring special investigations would also be reported, a copy of the wire / Telegram, being sent to the Chief Security Officer /Assistance Security Officer / Government Railway Police, etc concerned.
The Divisional Cashier / Asstt. Divisional Cashier (Cash) and the Chief Cash Witness / Head Traffic Cash Witness will see that the staffs under them are thoroughly conversant with the procedure of working in the cash section, in so far as it affects them individually and collectively.  The Shroffs and Traffic Witnesses must understand that any pecuniary less due to negligence on their part will render them liable for recovery of the amount as well as disciplinary action.
206.                      Station Remittances : All stations are as a rule required to remit their cash earningss daily to the Cash Office,  but wherever authorized by the Commercial and Accounts Departments to remit their earningss into the local Banks direct, they must promptly send, receipted challans in station cash bags  daily, duly completed with the cash remittance note.
207.                      Conveyance of Travelling Cash Safes to the respective Cash Office : The trains which bring to Ajmer, Jodhpur and Bikaner Divisions the Traveling Cash Safes containing the cash bags of station earningss are notified from time to time in the Circulars issued by the Traffic Department (Operating). On arrival of the Traveling Cash Safes at the terminals Ajmer, Jodhpur and Bikaner Divisions, the Traffic Department staff after careful scrutiny and check will arrange for their locking. The Traffic Department is responsible for the Traveling Cash Safes until such time as they are sent each morning duly escorted to the Cash Office and there after opened and the contents, i.e., stations cash bags are taken out and made over by the Chief Cash Witness / Head Traffic Cash Witness in the presence of the Divl. Cashier / Asstt. Divl. Cashier (Cash) / Head Counter Cashier, or Senior Assistant to the Cash Office staff.
208.                      Delivery & Taking over of Travelling Safes at the Cash Office : On arrival of the Traveling Cash Safes, they will be unloaded into the Cash Office enclosure. The Chief Cash Witness / Head Traffic Cash Witness will make necessary entries of all the Traveling Cash Safes in a register and will examine the seals and locks and ensure that they are in sound condition. He will then pass a receipt to the Armed Police / Protection Force Escort, who accompanied the T. C. Safes in the van. If any T. C. Safe is tampered with or found to be in a suspicious condition, the matter should immediately be brought to the notice of the authorised Gazetted (Commercial) officer by the Chief Traffic Cash Witness / Head Traffic Cash Witness, who will arrange for it to be opened in his presence. The Chief Traffic Cash Witness / Head Traffic Cash Witness will make appropriate remarks on the condition of the T. C. Safe in the acknowledgments given to the Armed Police/Protection Force Escort as well as in the register.
209.                      Opening of Travelling Cash Safes : The Cash Office enclosure where Traveling Cash Safes are opened should be carefully and completely locked and only the staff detailed for this work will be permitted in the enclosure, while the Traveling Cash Safes are being emptied.  Traveling Cash Safes should be opened one at a time by a Chief Traffic Cash Witness / Head Traffic Cash Witness, or the Senior Traffic Cash Witness in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier or Senior Assistant and the Head Police / Protection Force constable. On no account should another Traveling Cash Safe be opened unless and until all the cash bags in the Traveling Cash Safe opened have all been taken out registered, tallied with both the Guards Guidance received in the Traveling Cash Safe, and sent to the Shroffs concerned.
      In the event of the Guards Guidance not being found in the Traveling Cash Safe, the Chief Traffic Cash Witness / Head Traffic Cash Witness, or Senior Assistant will at once relock the Traveling Cash Safe with all the cash bags and report the matter to the authorised Commercial Gazetted Officer. The Traveling Cash Safe will only then be opened in his presence and the number of cash bags received in the Traveling Cash Safe verified by him. The Commercial Officer will report the matter by wire to the Divisional Commercial Manager and Sr. Divisional Finance Manager / Divisional Finance Manager and Sr. AFA/(TA) concerned.  Like wise also in the case of a cash bag entered in the Guards Guidance, but not found in the Traveling Cash Safe, the Chief Traffic Cash Witness / Head Traffic Cash Witness will at once re-lock the Traveling Cash Safe with all the cash bags received and the fact should immediately be brought to the notice of the authorised Gazetted Commercial Officer.  The Traveling Cash Safe will then be opened in his presence and necessary remarks made by him in the Cash bags guidance and the register.  Commercial Officer will contact the station and also wire the station, Divisional Commercial Manager and Sr.  AFA (TA) concerned.  If the cash bag has actually not been deposited by the station concerned, the matter will be taken up with the Guard.  In case the cash bag is said to have been deposited, but not received in the Traveling Cash Safe, the Chief Traffic Cash Witness / Head Traffic Cash Witness will report this fact telegraphically to the Station Master, with copies to the Divisional Commercial Manager, Sr. AFA (Traffic Accounts, Ajmer) / Dy Chief Accounts Officer (Traffic Accounts)Jodhpur and the Security Officer/ Railway Police for immediate investigations and suitable action.

(a)  The Cash Bags should be taken out of the Traveling Cash Safe one at a time by the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior Traffic Cash Witness in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier / Senior Assistant and the Head Police / Protection Force Constable. The name and number of the Traveling Cash Safe, followed by the name of the station and the number on the cash bag should be called out by the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior Traffic Cash Witness and recorded by another Traffic Witness in the Register of Cash Bags and Traveling Cash Safes received. On completion, the Register must be signed by the Senior Traffic Cash Witness in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier / Senior Assistant and the Head Police / Protection Force Constable, who must also sign the Register. If any loose coins are found in the Traveling Cash Safes, they will be retained by the Chief Traffic Cash Witness / Head Traffic Cash Witness until all the cash bags are removed from the Traveling Cash Safe, and it is examined by the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior Traffic Cash Witness in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier / Senior Assistant and the Head Police / Protection Force Constable. If possible, the cash bag from which any loose coin has dropped should be linked and credit allowed to the stations concerned. If this cannot be established, any loose money found should be credited through miscellaneous receipts.
(b) Each cash bag should be examined carefully by the Chief Traffic Cash Witness / Head Traffic Cash Witness and the Divl. Cashier / Asstt. Divisional Cashier (Cash) to see whether it is intact and that its seal, fastening and general conditions are in order. If a cash bag is found to be torn, improperly fastened, damaged, wet, or in any way irregular, it should be registered and a suitable remark made and the bag put aside. Immediately after completion of the registration and disposal of all other cash bags taken out of all the Traveling Cash Safes, the defective cash bag will be opened by the Shroff concerned in the presence of the Chief Traffic Cash Witness / Head Traffic Cash Witness or the Senior Traffic Witness and the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier. If the amount agrees with that entered in the Cash Remittance Note, the cash will be dealt with in the ordinary course, and no further action taken in regard thereto. But if the examination and count shows a difference between the cash received and the amount shown in the Cash Remittance Note, a debit will be raised on verification by the authorised officers of accounts and commercial departments and the remitting Station Master will immediately be advised by telephone or wire of the shortage, and copies sent to Sr. AFA (TA), Ajmer / Dy. CAO (TA), Jodhpur. For cash bags received in an irregular condition giving cause for suspicion, a similar procedure must be adopted, and in addition, the Chief Traffic Cash Witness / Head Traffic Cash Witness will contact the authorized Commercial Officer in whose presence the cash bag will be opened, and action as above taken, in addition to any further measures that he might direct the Chief Traffic Cash Witness / Head Traffic Cash Witness to take.
(c) The Chief Traffic Cash Witness / Head Traffic Cash Witness should count the cash bags taken out from the Travelling Cash Safe and tally the total with that in the register of cash bags.  The Travelling Cash Safe should thereafter be relocked, sealed and returned by the Chief Traffic Cash Witness / Head Traffic Cash Witness to the station.  If no cash bag is received from a station from which one is daily due in the prescribed Travelling Cash Safe, and there is no entry in the Guard’s Guidance, the fact should be noted in the Cash Bag Register and the Chief Traffic Cash Witness / Head Traffic Cash Witness will inform the station by telephone or wire the station, with copy to the Sr. AFA (TA), Ajmer / Jodhpur.
The cash bags with the section name and number entered in a memo are sent and delivered through a peon to the Shroff concerned at his Counter, who will immediately verify the cash bags received, sign in acknowledgement and return the memo at once. When the registration of all the cash bags from all Travelling Cash Safes is completed, the summary portion of the cash bag register will be posted by the Traffic Witness and the total reconciled with the total of the cash bags acknowledged by the Shroff.  The Cash Safe Register will then be jointly signed by the Chief Traffic Cash Witness / Head Traffic Cash Witness / the Senior Traffic Cash Witness, the Divl. Cashier / Asstt. Divisional Cashier (Cash) / Head Counter Cashier / Senior Assistant and the Head Police / Protection Force Constable. The Chief Traffic Cash Witness / Head Traffic Cash Witness will maintain a manuscript register to record all Travelling cash safes running on the various sections returned from the Line. He should watch that in the event of a Travelling Cash Safes not being received back within 10 days after its dispatch, he reports the matter to the Commercial Officer concerned and also takes up with the terminal and starting stations to get back the Travelling Cash Safes.
210.                      Travelling Cash Safes arriving on Sundays and Bank Holidays when the Cash Offices are closed :  On Mondays and on the day succeeding a holiday, the Travelling Cash Safes due the previous day will be taken over by the Head Traffic Witness and only as many Travelling Cash Safes from the next batch as can conveniently be dealt with.  The remainder will be kept in the Traffic Strong Room for delivery within the next day’s batch.  When the Shroffs branch is closed continuously for two days, the double batch of Travelling Cash Safes, in order of their receipt, will be taken delivery of on the first working day after the holidays, and on the next day thereafter like Mondays.
211.                       Foreign Railway Cash Bag received in Travelling Cash Safes : If a cash bag from a Foreign Railway Station is received, the cash bag will be opened in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and the Chief Traffic Cash Witness / Head Traffic Cash Witness. The amount received will be accounted for separately in the check sheets and the Dy. CAO (Cash & Pay) / Chief Cashier of that Railway advised by telephone / fax / wire and copy being sent to Sr. AFA (TA), Ajmer / Jodhpur and the Chief Accounts Officer of the Foreign Railway for purposes of adjustment.
212.                       Custody of Keys of Travelling Cash Safes : Immediately after the opening of all the Travelling Cash Safes is over, the set of Rim locks and pad locks keys in use will be verified by actual count daily by the Divl. Cashier / Asstt. Divisional Cashier (Cash) and the Chief Traffic Cash Witness / Head Traffic Cash Witness respectively, and replaced in the boxes and locked in the steel safe / Almirah provided.  The key of the steel Safe / Almirah will then be deposited in another Safe with double locks, the keys of one lock being held by the Divl. Cashier / Asstt. Divisional Cashier (Cash) and the key of second lock by the Chief Traffic Cash Witness / Head Traffic Cash Witness. When not needed the keys must be placed in the boxes and never allowed to lie about or be accessible to any unauthorized person.
213.                       Repairs of Travelling Cash Safes :  Travelling Cash Safes requiring major repairs are to be sent by the Commercial Department with a Work Order to the Workshops at Ajmer, Jodhpur and Bikaner Divisions in the Van. Before dispatch, the levers of the locks should be removed and carefully secured jointly in the custody of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and the Chief Traffic Cash Witness / Head Traffic Cash Witness pending return of the repaired Travelling Cash Safes.  A register should be maintained by the Chief Traffic Cash Witness / Head Traffic Cash Witness showing the dates the Travelling Safes are dispatched and returned from the work shops noting any changes. 
214.                       Attendance of the lock fitter in the Cash Office every morning:  A lock fitter from the workshop attends the Cash Office every morning and assists the Chief Traffic Cash Witness / Head Traffic Cash Witness in the opening, examination, oiling, cleaning and closing of Travelling Cash Safes and attends immediately to minor repairs and damages.  The fitter also attends to repairs to keys in use, destruction of old and broken, keys, all of which must be done in the presence of the Divl. Cashier / Asstt. Divisional Cashier (Cash).
215.                       Counting Room :   Staff working in the Shroffs Branch, like all Shroffs and Traffic Witnesses, must record under their signature in the Entrance Door Book briefly the purpose and exact time they enter or leave the Branch.  All staff in the Shroffs Branch are prohibited from having private money with them, or from leaving their seats during the course of Shroffing except with the permission of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and Chief Traffic Cash Witness / Head Traffic Cash Witness.
                            (a)All Shroffs and Traffic Witnesses, working in the counting room, must be searched at the time of entrance into or exit from the counting room by Chief Traffic Cash Witness / Head Traffic Cash Witness. 
                           (b)Station Cash Bags made over to the Shroffs by Peons should immediately after personal satisfaction that the number of cash bags are correct, sealed and intact, be signed for by the Shroff on the memo of cash bags, and promptly returned.  The Shroff calls out the station’s name and number on the cash bag, and the Traffic Witness records the number in red ink against the respective station name printed on the check sheets.  If any cash bag has the appearance of being tampered with, the Shroff / Traffic Witness will bring it to the notice of the Divl. Cashier / Asstt. Divisional Cashier (Cash) and Chief Traffic Cash Witness / Head Traffic Cash Witness who will then jointly witness the opening of that bag.
216.           Opening of Cash Bags : The opening of Cash Bags will be proceeded with in the following manner :-
(a)  The Shroff will call out the station name and number on the Cash Bag he intends to open and then cut the string carefully so as not to damage the bag or the seal, which will be kept until the remittance is dealt with.
(b)  The contents will be carefully emptied into the wooden ring provided for the purpose.
(c)  The Cash Remittance Note (which is received in a folded condition) will be handed over to the Traffic Cash Witness, and at this stage the Shroff will in no case unfold the Cash Remittance Note or see entries therein.
(d) The Shroff should call out the cash of each description, which the Traffic Cash Witness will verify, and if correct tick off in red ink against the entries in the Cash Remittance Note.
(e)  Bundles of Currency Notes should not be untied until the contents are verified. The numbers on currency notes of Rs. 100 and upwards should be called out for comparison with the Station details on the reverse of the Cash Remittance Notes or separate lists.
(f)  The Traffic Cash Witness will then verify the total on the Cash Remittance Note and allow credit to the station in the receipt portion.
(g)  The Cash Remittance Note when completed by the Traffic Witness, will be given to the Shroff, who, after satisfaction will initial the Cash Remittance Note as evidence of his liability for the cash.
(h)  The Cash of a station within the wooden ring should on no account be mixed with other cash, before the entries on the Cash Remittance Note are verified by the Shroff.
(i)   All cash bags as a rule, from one station will be dealt with by the same. Shroff and until these cash bags are finally disposed off, another station cash bag must not be taken up by him.
(j)   If the amounts called out by the Shroff do not agree with the entries on the Cash Remittance Note, the remittance should be re-counted and if that fails to settle the matter, the Divl. Cashier / Asstt. Divisional Cashier (Cash) and Chief Traffic Cash Witness / Head Traffic Cash Witness concerned will be called for personal recount and such investigations as they deem necessary. After satisfying themselves as to the bonafides of the discrepancy, the Chief Traffic Cash Witness / Head Traffic Cash Witness concerned will debit or credit the station, as the case may be, getting the Traffic Witness concerned to pass a suitable remark on both foils of the Cash Remittance Note and signed by authorised officers of Accounts and Commercial Deptt.
(k)  Discrepancies of amount must at once be brought to the notice of the authorized Commercial Officer and the Accounts Officer, for investigation. The Chief Traffic Cash Witness / Head Traffic Cash Witness will intimate by telephone or wire to the station concerned, the nature of the discrepancy with a copy to the Divisional Commercial Manager concerned and the Police / Protection Force, whenever deemed necessary, should also be included.
(l)   If no Cash Remittance Note is received, the station concerned should be wired to, for particulars, with a copy of the message to the Divisional Commercial Manager concerned, Sr. AFA (Traffic Accounts), Ajmer & AFA (TA) Jodhpur. The contents of the Station cash bag will at once be examined by the Divl. Cashier / Asstt. Divisional Cashier (Cash) and the Chief Traffic Cash Witness / Head Traffic Cash Witness. The authorised Commercial Gazetted Officer should be contacted by the Chief Cash Witness / Head Traffic Cash Witness. The Commercial Officer will investigate and attest the amount received. The Traffic Witness concerned must then record the particulars of contents, which will be signed by him on behalf of the remitting station, and the statement attested by the Divl. Cashier (Cash) I/II and Chief Cash Witness/Head Traffic Cash Witness.
(m) Until all cash bags with a Shroff are completely dealt with as above, no part of his cash shall be transferred to any one, except under express permission of the Divl. Cashier / Asstt. Divisional Cashier (Cash).  Every such transfer must be made with the full knowledge of the Traffic Witness concerned, taking due acknowledgment of the Shroff concerned.
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CHAPTER  - 3
BANKING OF CASH
301.           Banking of Cash :  The Banks require remittances to be consolidated before payment to them. To enable this being done, the Head Counter Cashiers and the Remittance Cashiers / Sr. Shroffs are deputed to consolidate and receive currency notes and coins respectively from all the Shroffs.  Each Shroff will make as many bundles of 100 pieces of each denomination, and initial carefully on the top-most and last notes of each bundle before handing the Currency Notes over to the Head Cash Counters and obtain their signed acknowledgments in the Shroffs Cash Book. The currency note bundles will be paid into the Bank as received.  The “broken” bundles of currency notes received from individual Shroffs will be made into complete bundles of 100 pieces each by the Head Cash Counters. Any deficiency found in the complete bundles at the Bank will initially be made good by the Head Cash Counter, but will be a debit to be borne and made good at once by the Shroff in whose complete bundle the deficiency was detected at the Bank.  Deficiency or spurious note detected in the bundles made up by the Head Cash Counters must be borne and made good by them. Notes considered good imitations by the authorities may be accepted and charged to the Railway on express instructions.
302.           Head Cash Counter and Remittance Cashiers’ acknowledgement of Cash : The Divl. Cashier / Asstt. Divisional Cashier (Cash) will maintain a Dagina Book in which entries of the amounts shroffed by the Shroffs (will enter the amount shroffed by him during the day duly singed.) during the day, in cash, by Cheques / instruments and by station challans will be made duly obtaining his signature. Shroffs / Remittance Cashiers will hand over the currency notes to the Head Cash Counter and coins, cheques; JCCS pay orders and station challans to the Remittance Cashier. The Head Cash Counter will record in the same Dagina Book the consolidated amount of cash in their charge, received from all the Shroffs, duly signed which will be remitted into the Bank along with Cheques and other instruments as received by Remittance Cashier from Shroffs.  The balance unremitted to the bank shall be locked in the Strong Room for the night, and shall be remitted to the Local Bank the following working day. The Vouchers of counter collection, Station Challans and Bank Challans shall be hand over to the Traffic Check Sheet (Clerical) Section for preparing the statements and general cash book. JCCS pay Orders shall be sent to Sr. DFM of division concerned / AFA(Books)/HQ.
303.                   Reconciliation of Traffic Check Sheets with Shroffs Cash : After shroffing of the cash bags of each section is completed, the Traffic Witness concerned will arrange the Cash Remittance Notes separately in the order of station names printed in the Traffic Check Sheets, string them in a corner and hand over to the Traffic Check Sheet (Clerical) section, who will post the Traffic Check Sheets.  Both Foils of the Cash Remittance Notes must then be stamped, posted in the Check Sheets and returned with the Check Sheets to the Traffic Witness concerned, who will verify the postings and totals and note the total of the Check Sheet in the Joint Shroffs and Traffic Cash Witness’s Cash Book.  Both Traffic Cash Witness and Shroff will initial the Check Sheet.  The Shroff, who has in the meanwhile made up his cash, will enter his figures for different denominations of cash.  Should the total of the Check Sheets vary from the total of Cash and Cheques, the difference should be reported to the Divl. Cashier / Asstt. Divisional Cashier (Cash).  Any excess in the Shroffs cash will be credited to the Railway and any shortage made good by the Shroff.  The Traffic Witness will specify such excess or shortage in the “Remarks” column of the Cash Book, and both will sign it. Reconciliation of Traffic Check Sheets with Shroffs Cash
304.  Cash Office acknowledgement to remitting stations : The Cash Remittance Notes, together with the relative Check Sheets will be returned by the Traffic Witness to the Check Sheets Section for check by the Senior Assistants, who on verification will initial in acknowledgment within the Cash Office stamp impressed on both foils of the Cash Remittance Notes and also initial the corresponding check sheets. Debits for cash or vouchers held under objection must be posted in the register of debits.  The various Traffic Check Sheets must then be gone through by the Head Clerk of the Check Sheets Section to see that collections from all stations have been accounted for and if any stations are missing, such missing collections must immediately be wired for, if not already done, to the station, Divisional Commercial Manager and Sr. AFA (TA), Ajmer / Jodhpur and be recorded in a register, which should be referenced when the remittance is received.
305.           Objectionable Notes and coins detected in the Shroffs’ Branch: Shroffs are responsible for the detection of all uncurrent cash, such as clipped, defaced, sweated, light, drilled, imperfect, base, counterfeit and foreign coins  and also forged, fraudulently altered, mismatched, mutilated, (Burma and Pakistan Notes) remitted by stations.  Such cases will immediately on detection be made over to the Traffic Cash Witness.  Exceptionally well executed coins will be immediately brought to the notice of the Divisional Cashier / Asstt. Divisional Cashier (Cash).  For palpable uncurrent coins and spurious notes, after  the Traffic Cash Witness satisfied  himself that the objections are real, will raise a debit against the remitting station, making suitable remarks in red ink on both foils of the Cash Remittance Notes. Disposal of uncurrent cash  Traffic Cash Witness will secure all debited coins and notes in paper packets, on the face of which particulars of the station, the number of Cash Remittance Notes, nature and value of the debit will be entered in red ink.
306.                      Scrutiny of debited Government Currency Notes by the Sr. DFM / DFM, Ajmer / Jodhpur / Bikaner : All debited Government Currency Notes  will be entered in the register by the Head Traffic Cash Witness and submitted for scrutiny and decision of the Sr. DFM / DFM, Ajmer / Jodhpur / Bikaner. Counterfeit government Currency Notes, which are considered well executed, may be accepted at face value, and credit afforded to the station in the next Cash Remittance Note.
307.                      Cutting of objectionable G.C. Notes :   Counterfeit G.C. Notes  will be cut, and such G.C. Notes, when not accepted and debited will be returned to the remitting station.
308.                      Return of debited Coins, G.C. Notes and vouchers to stations  Objectionable G.C. notes / Cheques / instruments and vouchers must be returned to the remitting station after raising a debit.  The particulars will be entered in a register maintained by the Head Traffic Cash Witness and the note, coin or voucher, returned under a covering letter to the Divisional Commercial Manager for the station concerned.  This advice will be placed in a sealed cover by the Head Traffic Cash Witness, who will seal the cover at either end and enter particulars of dispatch in the register.
309.                      Disposal of objectionable coins and notes detected at the Bank : Objectionable G.C. Notes  detected at the Bank in the  railway remittances and returned cut will be debited to the Shroffs concerned unless considered good imitations.  The same procedure applies to spurious notes, which are submitted to the Sr. DFM / DFM, Ajmer / Jodhpur / Bikaner for decision.
310.                      Accountal of spurious notes from Bank :  The Divisional Cashier / Asstt. Divisional Cashier (Cash) will maintain a manuscript register showing the amount of accepted un-current G.C. Notes, credited to Shroffs and counterfeit G.C. Notes detected by the Bank, deemed made good by the concerning Shroff / Remittance Cashier / Sr. Shroff.
311.                      Disposal of forged currency notes Forged currency notes debited to stations must be sent by the Head Traffic Cash Witness to the respective Divisional Commercial Manager / Station Supdt. for further disposal at their level.
The Head Traffic Cash Witness is responsible for the preparation and dispatch of Daily and Weekly returns showing shortages, excesses and other irregularities detected in stations remittances.  These should be prepared separately according to Divisions, and sent to the Divisional Commercial Manager concerned.
Vouchers such as Claim Pay Order, Refund Vouchers, Warrants, Credit Notes must be placed in sealed covers, and the total amount mentioned on the cover and compared by the Traffic Witness with the corresponding entry in the Cash Remittance Notes. Cheques and Dividend Warrants of the Jackson Co-operative Bank Ltd. of the North Western Railway received duly entered n the Cash Remittance Notes will be listed and credit afforded to the station concerned.  Their Cheques and Dividends Warrants will be handed over to the Secretary, Jackson Co-operative Bank, Limited, of the North Western Railway, and a Cheque on their scheduled bankers for the equivalent amount given in lieu of the amounts.  The above vouchers should be sent to the Sr. AFA (TA), Ajmer / Jodhpur / Bikaner along with the Traffic Check Sheets.
312.                      Accountal of Stations’ Cash :  Every Traffic Cash Witness must promptly record in the Joint Shroff and Traffic Witness’s Cash Book the relevant entries in regard to (a) Bank Challans, (b) Credit Notes, (c) Cheques (d) Debits against station, (e) Totals of Check Sheets, (f) Shroffs entries for various denominations of Cash and (g) Any authorized transfers of cash among Shroffs.  The Traffic Cash Witness will take up all irregularities in respect of Stations Remittances and preparation of Cash Remittance Notes.
313.                       Banks Challans :  Amounts under Bank’s challans must be correctly worded and acknowledged, Receipts for sums of Rs 500 and upwards should be signed by the Treasury Officer.  For sums under Rs 500 the receipts maybe signed by the Accountant and Treasurer.  Signatures of authorized Bank’s Officials should be compared with the specimens recorded in the Cash Offices.  If there is a disagreement, the Bank concerned must be addressed for confirmation of receipt of payment and supply of fresh specimen signatures.  Banks must be required to furnish names, with specimen signatures of officials, authorized to sign challans and to furnish the same as and when changes occur.
314.                       Cheques & Commercial Credit Notes : Cheques and commercial credit notes  / D.D are received in payment of freight by firms authorized by the Chief Commercial Manager. All Cheques must bear the stamp of the remitting station.
315.                      Cash Account of Shroffs’ Branch As soon as the Check Sheets are verified and the subsidiary accounts of stations’ Cheques, etc are ready, debit entries for the day’s traffic earningss per Check Sheets, must follow the balance of the previous day. Then the total of Miscellaneous Receipts of the day accounted for in the Counter Cash Book.  On the credit side will be the payments into Bank, duly acknowledged by the local Bank. Challan acknowledgements of the Bank, Cashiers unpaid challans and bank challans for stations authorized to remit earningss into the local bank, will follow, and at the end will be the closing balance. 
317.           Instructions to Shroffs :  (a)   Shroffs should see daily before commencing Shroffing that their equipment, cash boxes, locks, keys, wooden ring, knives etc. are in good condition to facilitate work and avoid risks in cash transactions.
(b) When the cash of a station is mixed with the other cash, Shroffs will endeavor to keep currency notes and coins as far as possible in such multiples of hundreds and tens respectively as may enable speedy consolidation and easy count after all cash bags have been opened.
(c) Any deficiencies in the Shroffs’ cash either in the office or at the Bank must be made good the same day.
(d)               Each complete Cash Box of rupees and coins for the Bank should have a memo of contents, signed and dated by the Shroff and the Cash Box must be tied and sealed.
(e)                The Head Cash Counter / Remittance Cashier will leave for the Bank with the cash correctly verified, and accompanied and watched by him at all times.  He will also take along with him the challans duly signed by the Divisional Cashier / Asstt. Divisional Cashier (Cash), and with the Armed Police / Protection Force escorts being present throughout.
(f)                The Head Cash Counter / Remittance Cashier will not leave the Bank until the entire cash for the day is correctly paid in, and a temporary acknowledgment for the amount, rubber stamped, signed and dated obtained on the counterfoil of the Bank Challan Book.  After they have finished their work at the Bank, they should return to the Office along with the empty cash boxes.  Even if there is no further consolidation work they should not leave the office without the permission of the Divisional Cashier / Asstt. Divisional Cashier (Cash).
318. RETURN of Cash Remittance Note acknowledgments foils and empty cash bags to Station :  The Chief Traffic Cash Witness / Head Traffic Cash Witness will arrange through the Traffic Cash Witness for the Cash Remittance Note acknowledgment foil to be inserted in the station empty cash bags.  Cash Remittance Note acknowledgment foils should be carefully separated from the Cash Remittance Notes foils to be sent to the Traffic Accounts Office and placed in the respective empty cash bags, which should then be buckled, so as to prevent loss of the receipts.  Traffic Witnesses should prepare the necessary lists giving the actual numbers on the cash bags and compare the list with the corresponding numbers in the Cash Bags Register.  The bags will be tied up in numbers according to sections and dispatched to the stations daily.
(a)                            Stations are expected to watch for the prompt return of the Cash Remittance Note acknowledgment foil. If not received when due, they must immediately apply to the Sr. AFA (TA), Ajmer / Jodhpur for a certificate in respect of the missing Cash Remittance Note acknowledgment.
319.                       Supply of leather cash bags :  The Chief Traffic Cash Witness / Head Traffic Cash witness will be allotted by the Commercial authorities a sufficient stock of leather cash bags for immediate replacement of any torn, damaged, cut, etc. bags received in the Travelling Cash Safes.  He will maintain a register showing the bags supplied to stations.  Bags supplied to stations must bear the  name, and number of the station painted in white by the painter working in the Cash Office.
320.                      Period of retention of records of Cash Sections :   Records of the Cash Sections are to be retained for the period mentioned below:-
Cashier’s Cash Book for 6 years.
Receipt Book for 6 years.
Register of T.C. Safes and Cash Bags for 3 years.
Shroffs and Traffic Witness Joint Cash Book, Dagina Book and all other records for 1 year.
Important files are to be retained permanently. Those dealing with general and ordinary matters for 3 years.


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PAY SECTION
CHAPTER –I
ACCOUNTS OF THE PAY OFFICE

401.           The Pay Department is under the supervision and control of the Dy FA&CAO (C&P)/Chief Cashier.  Immediate and direct supervision and control is exercised by the Divisional Cashiers at the respective headquarters of each Division.
402.         Scope of Pay Department: Accounts of the Pay Department are based on bills, C.O. 6 and cheques received from Accounts Offices. All bills passed for payment must be accompanied by abstracts CO 7.

403.        Preparation of C.O. 7 by Accounts Office: In order to facilitate preparation of cheques and expeditious payments, the Accounts Offices, shall arrange vouchers in different groups as under, and prepare C.O. 7 for each group separately.

Railway Employee:
(a)Monthly salary bills of staff.

(b)P.F. Advance bills of Staff.

(c) Settlements and special pay bills of staff.  

(d) Expenditure Bills.

Contractor:
              (e) Bills of Contractors/ Suppliers.  

               Urgent:            
(f) Any bill that requires to be paid urgently.

404.        Procedure for Drawing Cheques: The Accounts Office shall give, on the C.O.7's, full details viz. name of payee, name of Bank or Treasury and amount of cheques or drafts. For payments in cash, such cheques will be drawn in favour of Divisional Cashier /Asstt. Divisional Cashier of the Divisions and Inspector of Cashier/Sr. Cashiers-in-Charge of the Pay Cells. Special cheques in favour of parties shall be issued in the following cases.

(a)   Claims of Retiring Staff or ex-employees.
(b)   Salary bills/cheques of Railway employees/staffs who desire payments by cheques.

(c)   Amounts payable to various Banks on behalf of Railway employees/staffs who desire payment through Banks.

(d)   Bills of Contractors/suppliers.

(e)   Bills of Electricity Board, PHED & Telephone Bills.

405.        Abstract of Cheques: With a view to reducing the number of cheques covering cash & cheque payments, all C.O.7's relating to such payments are carried into the Abstract of cheques. The form provides several columns in which the amounts under different C.O.7s, to be made over to the same Cashier/party or Bank/Treasury, can be totaled. The details of cheques drawn and the amount of each C.O.7 are entered on the Form. The total drawings for the day, vide particulars of cheques, must agree with the total of all C.O.7s. Special cheques should be drawn on Banks or Treasuries in account with the Railway nearest to the payees’ destination.

406.        Essentials of CO6 and CO7: The Pay Cell at Headquarters and the Divisional Cashier (Pay) at Divisions shall scrutinize Audited Bills, CO6 and CO7 and see that –

     (a)      Every bill bears under the Accounts Office Certificate
 (i) Number and date of Voucher
 (ii) Number and date of CO7
 (iii) The amount authorised for payment;
and that the bill clearly states the particulars of the payee and the place where payment is required, with the name and designation of the Witnessing Official.

     (b)     Every CO7 is duly certified by an Account Officer and that it contains correct entries regarding number of vouchers, description of claims and net amount payable. Any Bill or CO7 not complying with these requirements shall be returned to the Accounts Office for amendment/completion.
    
407.        Pay Master Numbering of Bill: The Accounts Office must give the first lot of Bills and cheques to the Headquarters Pay Cell and the Divisional Cashiers (Pay) by 11-30 hours daily. Only bills for steel purchases passed by Stores Accounts and very urgent bills shall be permitted to be sent in the second lot by 15-30 hours. Regular trip payments bills must, however, be sent fully a day in advance. Administrative Offices bills requiring payment on the last day of the month will begin to be sent by the Accounts Department from the third last working day of the month. All vouchers shall be given progressive numbers called the Pay Master's Running Number, and the number of the Cashiers by whom payable shall also be given. The Pay Master's Running Number shall be given near the Accounts enfacement stamp and it shall be coupled with the date and month (in figures) of the Cash Book accountal date, as for instance e.g. HQ/3 123/01.01.08,   would mean that the voucher is to be traced in the accounts of 1st Jan. 08 under Pay Master's Running Number 123. The Pay Master's number and the Cashier's number shall also be noted on the respective CO7 for the guidance of the Pay Master's Cash Book writer.

408.        Pay Master's Cash Book: Immediately all CO7s are dealt with by the PMR Section in the Headquarters and the Pay Divisions Pay Offices, these shall be passed on, along with the relative vouchers and cheques, for entry in the Pay Master's Cash Book maintained both at Headquarters and at the Divisions. Audited vouchers will be passed to the Cashiers concerned through Bills Distribution Registers.

(a)Balance on Hand:  The Cashier’s Cash Book shall be balanced daily and if any balance is left on hand, the same  shall be carried over to the next day’s account.

(b)Extra entries over Inter Divisional Transfers:  The only debit or credit, other than those for bills under CO7, are in respect of payments previously passed to certain Pay Division, but subsequently requiring transfers on the prescribed Transfer Form to some other Pay Divisions.  Debit is taken for the refund as if for a new CO7, and credit obtained through the Forwarding Advice for the Division to whom the payment is transferred.

409.        Distributing Agency for Payment:  For expeditious payments of claims, the Railway has been divided into 04 Divisions and the Headquarters Pay Cell. Each Pay Cashier attached to the division is in charge of a single Pay District, and he is responsible for all payments promptly on his district.

410.        Forwarding Advice Form:  Audited vouchers shall be passed on to the Cashier concerned under Forwarding Advice, prepared in triplicate for Headquarters payments separately for each Pay Division and in duplicate by Divisional Cashier.

411.        Dispatch of Remittance to Cashier: Vouchers for each Pay Division must be neatly folded into bundles and deposited into the daily leather dak bag, along with the Forwarding Advice and Cheques.  A telegraphic advice shall be sent to each Divisional Pay Master in the case of regular trip payment bills dispatched.  It will, however, be incumbent on Divisional Cashiers to arrange to receive the daily dak bag, and if not received on any day he will wire for the same.  The leather dak bag must be booked under Free Service Way Bill from Headquarters.  On Divisions, the cheques and vouchers are handed over to the Cashier personally, and acknowledgment obtained in the Divisional Cashier Cash Book.

412.        Distribution of Remittance among Cashiers through    Divisional Cashier: On receipt of dak from Headquarters, the Divisional Cashier shall verify the contents and take debit for cheques received in the Divisional Cashier’s Cash Book.  Any difference noticed in the remittance shall at once be brought to the notice of the Divisional Cashier (Pay), Headquarters, Jaipur by wire.  The remittance shall then be distributed among the respective Cashiers and their acknowledgments taken on the credit side of the Divisional Cashier’s Cash Book.  Any remittance not made over must be shown in this book as balance on hand.  On receipt of the remittance, the Cashiers shall scrutinize all vouchers and cheques and return to the Headquarters, through the Divisional Cashier, under a report, any cheque or voucher found irregular or requiring payment on some other Division.  The Divisional Cashier shall maintain a Cash Book in which he shall take the entries of the Headquarters Bills received by him for payment on a different pay district of his division. These bills and amounts are to be handed over to the respective Cashier, who shall enter these amounts in Column 7 and after payment the same shall be shown in Column 14.  The paid voucher and unpaid amount, if any, shall be returned under returning advice to the Divisional Cashier, who shall clear and return them to Headquarters. All these transactions in column 7 and 14 by the Divisional Cashier and Cashier must be attested by the signature of each.

413.        Cashier’s Cash Book:  On receipt of vouchers and remittances, Cashiers will immediately acknowledge and take debit in the Cash Book. If for any reasons such as inability to cash a combined cheque, etc., any remittance is withheld by the Divisional Cashier, it shall be noted at the foot of the entries for the day, as “Due” , and the Divisional Cashier’s initials obtained in support of the entry.


414.        Closing of Cashiers Cash Book: It shall be understood that the Cash Book must be closed daily whenever possible.  When Cashiers are on line, and have no Cash Receipts or fully paid vouchers to be accounted for, though posting may be made, the daily closing with totaling and balancing is dispensed with, subject however, to the condition that the Cash Book must be closed in any case not less frequently than once a week, and the cash balance verified and full particulars recorded there in under the signature and date of the Cashier.

415.        Accountal of Cheques outside Voucher Liability: If any cheque is received from a payee directly by the Cashier, it should be entered in his Cash Book immediately below the day’s closing in Column 7.  The cheque should be sent to the Accounts Office, with a covering letter, for necessary amendment, after entering it on the credit side in Column 14.  After correction, the cheque would be sent back to the Cashier with a special entry in the Forwarding Advice and the Cashier shall take a second debit entry in his Cash Book in Column 7 and on payment to the party in the day’s closing he shall make a corresponding credit entry in Column 14. The Head Clerk, Bills section, shall maintain a register showing receipts and disposal of all such cheques.

416.        Cashier’s Rough Diary of Daily Cash on hand: Cashiers should record receipted vouchers in their Daily Diaries on a day to day basis, according to PMR Nos, specifying the total amounts paid under each CO6.  On no account shall entries in one lump sum be shown in the Diary.  When Cashiers are not engaged with making heavy payments, the particulars of cash on hand should be recorded in the diary.  If heavy payments are to be made, a remark to that effect should be recorded therein.

417.        Rectification of Errors:  Erasure of any kind in the Cash Book and Audit Vouchers are strictly prohibited.  Any corrections, if necessary, shall be attested under initials and date in ink by the   
    Authority concerned.

418. Returning Advice: All bills when being returned to the Divisional Cashier (Pay) Headquarters/Divisional shall be entered in a returning advice in triplicate and duplicate respectively.  The entries of bills shall confirm as far as possible to the order of Pay Master Running number, to enable the Divisional Cashiers’ Cash Book to be completed in regard to “Date of Payment”, and the “Date returned to Accounts”.

419.        Credit Entry Stamp: All bills under return must be enfaced with the credit entry stamp, with the required details. Contractors bills paid at the Headquarters and Divisional Counters, or paid by Registered Post or by Money order are exempted from the credit entry stamp and the returning advice for these bills shall show the PMR number, date of payment, and amount of each voucher.

420.            Unpaid Statements: Any item in a voucher remaining unpaid must be abstracted into the unpaid statements.  The entries shall be continuous and show a separate total of unpaid in respect of each voucher.  This statement is to be prepared in triplicate and progressively numbered.  One copy shall remain with the Cashier, the second for the Accounts Office, shall accompany the returning advice, and the third addressed and sent to the Departmental Officer concerned.  When a statement is cancelled, a remark to the effect must be made at the top of the next statement.  The column “Description of Bill” in unpaid statements should be carefully written up, with the correct description of bills, such as “Wages” “Settlements” “Special contribution to P.F.” “Settlement Wages” “Contractor Bills”, etc.  All such returns shall be prepared separately for Headquarters and Divisions and these statements shall be stamped indicating Headquarters or the Division concerned.

421.              Remittance of Unpaid amounts to Divisional Cashier: All Cashiers including Headquarters Pay cell, as well as Divisions are required to promptly hand over their unpaid amounts along with the Returning Advice and unpaid lists simultaneously to their respective Divisional Cashiers. Once the Divisional Cashier enters the details in the prescribed statement of unpaid wages the Cashier will obtain his acknowledgment in the Cashier’s Cash Book.  The Divisional Cashier (P) pays this amount to the Counter Cashier at Headquarters, or into the State Bank/Local Treasury, through Challan receipts with the returning advices of the cashiers’ concerned. When the unpaid amount is in the form of the cheques, it shall be duly cancelled and returned to the Divisional Cashier for transmission to the Accounts Office.

422.            Accountal of Unpaid amounts by the Cashier and Divisional Cashier: Unpaid amounts received by the Cashier and Divisional Cashier should be detailed in the statement of unpaid amounts.  The total of these unpaids must also be recorded in the Divisional Cashier’s Cash Book, after the day’s debit and credit entries, both at Headquarters and in the Divisional Cashiers’ Office concerned.
423.            Submission of Cashier’s Accounts to Sr. AFA (Books)/Sr. Divisional Finance Manager and Issue of Acknowledgements to Cashiers: Cashiers return paid Bills along with the returning advice in duplicate for Headquarters and to the respective Divisional Cashiers (Pay), directly.  The Headquarters and Divisional Cashiers (Pay) Offices verify the documents and post “Date returned to Accounts” against each voucher entry in the Div. Cashier (Pay) Cash Book and forward them to the Sr. AFA (Books) at Headquarters and Divisional Accounts Office concerned, on the same day, by obtaining an acknowledgement in the space provided in the returning advice the very day.  The receipt of Returning Advice is then signed, detached and returned to the Cashier to be pasted in his Cash Book in support of the respective credit entry.

424.            Inter District Transfer among Cashiers at the same Unit:  When a cashier receives intimation that a payee (passed on a separate voucher) is transferred to another Pay District in the same Division, the voucher and the money shall be made over to the Cashier, to whom the voucher and money are transferred, both Cashiers taking credit and debit entries in columns 7 and 14 in their Cash Books.  After payment, the voucher will be returned to the original Cashier taking entries in columns 14 and 7 respectively of their Cash Books.

425.            Inter Divisional Transfers by Cashiers on Different Pay Divisions:  In such cases, the net amount payable must be credited at once.  The Sr. AFA(Books)/Sr. DFM/DFM concerned will issue a Payment Authority to the Divisional Accounts Officer of the Division, to which the employee has been transferred, authorising him to arrange payment of the amount to the employee, and to raise necessary debit against the Division issuing the authority.

426.            Inter District Payment on Extracts: When the same bill includes several payees to be paid on other pay districts of the same Division, as both Cashiers are at the same pay centre, the transfer will be effected by Extracts.  If transfer of the voucher is found necessary, both cashiers must take debit and credit in their respective Cash Books in columns 7 and 14.

427.            Currency of Extracts from Bills: Extracts prepared from bills are current only for one month.  If any extract is not returned with in the time limit, the issuing Cashier should report the matter to Headquarters or the Division concerned, who will take up with the Cashier who was to make the payment.  When the currency of an extract has expired, but payment is likely, the extract must be returned to the issuing cashier for renewal under the unpaid system.

428.            Payment on Extracts from Unpaid Settlement: When intimation of an employee’s transfer is received after submission of the unpaid statements, the Cashier will prepare an Extract giving reference to the number and date of the unpaid statement. Before the extract is issued, a suitable remark in ink withholding the amount will be made on the unpaid statement. The Cashier paying Extracts from unpaid statements should obtain recoupment from the Accounts Office concerned, advising the Cashier who issued the extract, the date of Payment and the date and number of Imprest Recoupment Statement.  Payment on these extracts is permissible only during the Cashiers’ time limit.

429.        Limits on Cashiers Authority for Payment of Unpaid amounts: Cashiers have authority to make payment of unpaid items during the month in which the unpaid statement is issued, and in the following month.  This authority is strictly limited to payment of ordinary unpaid wages, or unpaid bills of railway staff and traveling allowance.  To prevent any payment of unpaid a second time, or after the time limit, Cashiers will pass suitable remarks in ink on their unpaid statements, when any item is paid or transferred to other Cashiers and, at the close of each month will also strike off all time barred statements.

430.        Payment of unpaid settlements: Settlements, special contribution to P.F., Contractor Bills, and other miscellaneous bills, excluding payments of grants from the Staff Benefit Fund made through pay sheets, when once returned unpaid are required to be passed under a fresh accounts voucher.  Payment of ordinary unpaid wages and unpaid monthly bills of railway staff beyond the time limit of the Cashier, similarly require fresh authority from the Accounts Office.

431.        Payment of unpaid amounts and Extracts to be met from Imprest Cash on Hand:  These payments will be met from Imprest cash and other outstanding cash and, pending recoupment, payee’s receipts will count as part of current cash with the cashiers concerned. The cashiers have been provided with Imprest cash for payment of unpaid wages.

432.              Recoupment Bills for Unpaid Payments: For payment of unpaid wages, Cashiers will bill the Accounts Office on recoupment forms, in which amounts paid must be recorded individually.  The bill supported by the payee’s receipts should be sent to the Accounts Office, through the Division Cashier (Pay) concerned, and will be passed as vouchers under CO7.  As recoupment will take some time, the bills may be sent as frequently as required, so that the floating cash balance may not sink so low as to cause detention to regular payments.

433.              Cashier’s Liability: The Divisional Cashier for Headquarters and Divisional Cashier (Pay) for Divisions maintain a Register called the Cashier Ledger Accounts showing the daily position of each Cashier’s liability.  The position is shown in three columns, i.e. Debits, Credits and Balance for every working day.

434.              Periodical Return of Cashier’s Liabilities:  The Cashiers will submit a periodical Cash Book Extract on Weekly closings of their accounts on 5th, 14th, 22nd and 30th of each month, giving a detailed position of outstanding accounts vouchers, unpaid liability, and assets on hand.  Particulars of vouchers will be abstracted from the outstanding in the Cash Book in the order of receipt, and compared with the bills actually on hand.  The total of these vouchers must correspond with the total liability shown in the Cashier’s Cash Book.  This return will be closed under a certificate as below :-

              “Certified that I have this day verified by actual examination the above assets for Rs …………..consisting of cash and cheques amounting to Rs …………………….and cash vouchers Rs……….”                               
                        These returns must be checked in the Headquarters Bills Section and the respective Divisional Cashier (Pay) Office, and reconciled with the Cashiers’ Ledger accounts, checked by the Division Cashier (Pay) Headquarters/Divisional Cashier (Pay) at Division/Inspector of Cashier/Sr Cashier in charge of Pay Cell. These returns and Cashier’s Ledger accounts register       will be examined and checked by the Sr AFA(Books)/Headquarters and the Sr.DFM/DFM at the division.

435.        Daily Return of Cashiers’ Liability and Assets from Division Cashier (Pay): All Divisional Cashier (Pay) must submit a daily          return showing first the liability of all the Cashiers under their control, in the separate columns provided for each Cashier.  The Cashiers will     then give the actual position of their cash, and sign the return in token of acceptance of the position of their liability and assets.  The return will be verified with the Cashiers’ Ledger accounts maintained in the       Headquarters and respective Divisions.

436.        Statement of assets on payment days: When a Cashier at Headquarters of the units, is occupied with heavy payments and cannot verify his Assets, he may record the Assets at the total extent of his Liability, coupled with the remarks, “Payment in hand”.

437.        Verification of Cashiers’ Cash Balances: Cashiers are required to verify their cash balances on all days when there are no heavy payments.  Any deficiency found must be made good at once, while excess should be credited to the Railway.

(a)    Cashiers’ accounts and cash balances shall be expected to be ready at any time for surprise checks by the Dy CAO (C&P)/Chief Cashier or his representatives.  Such surprise checks by officers or Inspecting Accountants of the Accounts and Audit Department are also permissible on a letter of authority to be produced by them under the signature of the Financial Adviser and Chief Account Officer or the Deputy Chief Accounts Officer or the Divisional Accounts Officer of the respective Divisions.  No other parties will, in Anaya circumstances, be allowed access to the Cashiers’ cash or accounts, and Cashiers are strictly forbidden to divulge to any member of the other departments, or the public, information regarding the procedure for custody of Cash. The inspecting Officials are required to sign in the Cash Book below the inventory of the Cashiers assets recorded therein, with brief particulars of any irregularities noticed by them. Instructions given by them will be in the order Book maintained by Cashiers.

The frequency and scope of the surprise checks will be as  
follows:

(i)            By Division Cashier (Pay): The Division Cashier (Pay) should check accounts of each cashiers and verify the cash on hand by actual count at least once a month.

(ii)          By the Dy CAO (C&P)/ Chief Cashier: He should conduct a surprise check of the cash and accounts of one or more Cashiers at Headquarters in a month so that the accounts of all the Headquarters Cashiers will come under his check once a year.  In addition, he should also conduct surprised checks of the accounts of the Cashiers working in Divisions when he is on tour.

(iii)               By the Sr. Division Finance Manager/Divisional Finance Manager and other Accounts Officer who have pay offices attached to their organisations:

The Accounts Officer should check the accounts of one or more Cashier every month so that the accounts of all the Cashiers will come under his check once a year.

The scope of surprise checks by the Dy CAO (C&P)/Chief Cashier, Divisional and other Accounts Officers will be the same as prescribed in Para 981 of the Indian Railway Code for the Accounts Department, viz, the check should embrace a census of the bills in the possession of the Cashiers and the counting of the cash with them.

     In the Monthly Progress Reports submitted by the Accounts officers and the Divisional Cashiers (Pay), mention should be made of the number of such checks due in a month and the number of checks carried out, together with reasons explaining why the check of any cashiers’ accounts has not been carried out.

438.        Retention of Bills by Cashiers: All Pay bills must be returned to the Divisional Cashier (Pay)Headquarters/  Divisional Cashier (Pay) at respective Divisions strictly within a month from the date of their receipt. All Cashiers must return their bills along with the unpaid amounts, if any, likewise immediately when returning bill within the time limit prescribed.

439.              Divisional Cashiers’ Monthly Progress Report: The Divisional Cashier will submit a Monthly Progress Report to the Officer concerned, i.e. Sr.AFA (Books)/Sr.DFM / Dy. CAO (Const.), with a certified copy thereof duly countersigned by the controlling Accounting units, to the Dy. CAO (C&P), Jaipur by the 20th of the following month in the form as prescribed.

440.        Period of Retention of Records:       

(i) Pay Master’s Cash Books are to be retained for 10 years

(ii) Divisional Cashier’s Cash Book and all Cashiers Cash Book
     for 5 years.

(iii) Imprest Recoupment Books for 3 years. All other books and     
       return referred to in this Section need not be retained for more       
       than a year.


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CHAPTER - II
PAYMENT PROCEDURE

501.          Programme of Payments: Under the provisions of the Payment of Wages Act, 1936, the programme of payments is so arranged as to complete payments of staff within ten days of the wage period. The Accounts Office will from time to time arrange for a suitable revision of the programme if and when necessary, consistent with the requirements of the ACT. The programme laid down gives dates on which pay bills of staff of various categories are due from Departments/Offices, from the Accounts Office, date of receipt in the Pay Offices and the approximate date of payments. The Cashiers must make every endeavour to pay the Staff on the scheduled dates. Bills of contractors and others, which are receivable on any odd date in the month, will be paid at the earliest opportunity. The Office hours for the Pay Office Branch are normally from 10:00 to 17:30 hours from Monday to Friday and 10:00 to 15:30 hours on Saturdays.

502.        Place of Payments: Payments should be made at the Pay-table and at the usual place:-

(i) Administrative and District Offices:-   From the pay-table provided at the office concerned.

(ii)  Staff at Road Side Stations:- From the Cashiers reserved compartment handing over money and pay sheets to Station Masters on duty, after taking his signature on the Summary Sheets.

(iii) Staff of Traction, Carriage and Sheds:- At the Sheds.

(iv) Junction stations and miscellaneous payments:- From the Pay-table at the stations.

(v) Workshops Staff:- By the Tube system from the table provided in the Workshops.

(vi) Engineering labor on line:- From trolleys generally. In rare cases by Train service, where authorised.

(a)  Payment of Inspectors, Overseers, Inspectors of Works, etc. and their staff, in the office room of such officials away from the station platforms is not desirable. Such payments at Headquarters are to be made in the Divisional Cashiers and Cashiers Office where provided, and on line from the reserved compartment provided.

(b)  Cashier will from time to time impress on the Witnessing Official the need for keeping order among the staff, so as to prevent any crowding near the pay-table. If disorder is noticed near the pay-table, Cashier will stop the payment, and report the matter to the highest authority on the spot. Where a Cashier sees that pay-table is not provided at a suitable place for payment, he will report the matter to the Divisional Cashier concerned.

(c) Cashier should insist that Witnessing Officials should be present during the entire course of payment.  No payment should be made in the absence of the Witnessing Official.  However, if it becomes necessary for the Witnessing Official to be absent from the pay-table for any reason whatsoever, the payment should be suspended during his absence.  If in an emergency the Witnessing Official after commencing the payment is unable to complete it, he must certify all the payments witnessed by him, and make arrangements with the authorities for another suitable witness to continue.

(d) The Armed Police/Protection Force escorts, who are responsible for the protection of cash should continuously particularly during payments be vigilant through-out.  They should not leave the cash box unguarded under any circumstances whatsoever.  If it becomes necessary for them to leave the cash box to answer the call of nature, etc. they should go one at a time, and under no circumstances must the cash box remain unguarded.

(e) In the course of payment, if the Cashier feels suspicious of foul play or robbery, the payment should be suspended immediately, and the matter should be reported the Witnessing Official on the spot.  The cash should be counted on the spot in the presence of the Witnessing the Witnessing Official, and the Cashier should also ask the Witnessing Official to report the matter immediately to his Departmental Officer, who may be available on the spot, to take further action.  A simultaneous report of the incident should immediately be made the Police, and the Dy CAO (C&P)/Chief Cashier/Divisional Cashier and the Cashier should on no account leave the pay-table, unless the facts of the case are verified and recorded by the Police, and the Witnessing Official.  It is obligatory on the part of the Cashier and Witnessing Official to take all precautions to safe-guard Government Cash.

503.         Witnessing Official: Officers submitting bills are required to mention therein the number of district Cashier, the place of payment, the name and designation of the officials before whom the payment will be made.

504.        Witness must be a Literate Person: Should the Witnessing Official be unable write in English, he will give the required certificate in his own language which will be translated into English below the certificate by the disbursing Cashier. An illiterate witness should not be accepted, and in such circumstances the Cashier should refer the matter to the Divisional Cashier (Pay) to be taken up with the Department concerned.

505.         When no Witness is named: Where the name and designation of the Witnessing Officials are not mentioned in a bill/voucher, the disbursing Cashier will call upon some recognised person of the Railway Staff to witness the payment and the lapse reported.

(a) When a payee signs in the regional language, his signature should be translated into English.  In such cases, the amount should be entered on the receipt both in the regional language as well as in English.

506.   Arrangements in the absence of Authorised Witness: When an officials or subordinate named in a bill as a witness is from some reason on other unable to attend, he will arrange to depute some other responsible Railway Official for the purpose. This deputation will in the case of payment to Engineering labor require the previous approval of the officer next above the specified witness. Any case in which the Cashier finds such deputation arranged recurrently must be specially reported to the Divisional Cashier (Pay) concerned.

(a) Should an officer or a subordinate named in a bill to witness payment be unable to depute another, the disbursing Cashier will not pay the bill, except on the written authority of the Officer signing the bill, or one of his assistants, who must be a Gazetted Officer, to whom intimation of the fact will be given by the Cashier.

507.        Responsibility of the Official Witnessing the Payments: The Witnessing Official will be responsible for the identity of the employees paid in his presence and for correct payment of the amounts entered in their favour in bills. When payment to illiterate staff is being made, the witness should call out only the payee's name (excluding his father's name) from the pay sheets, and the payee should in reply mention his own name, as well as his father's name, which should be compared with the name shown in the pay sheets, both by the witness and the Cashier to ensure payment being made to the correct party. The witness and the Cashier should call out the amount payable to every payee at the time it is made over to him. Any complaint of short payment made on the spot should be settled with the full knowledge of the witness. No complaints of shorts payment will be entertained after the payee has left the pay table, nor any excess found in the Cashier's cash after completion of payments, used for settlement of such complaints.

508.        Cashiers to refuse payment in cases of doubt: Cashiers must take care that persons, who present themselves for payment, are as far as they know really those mentioned in bills.  Should they, however, entertain any doubt, they will refuse payment until the doubt is removed.  A case of one man answering to another man’s name should in no circumstances be passed over, but must be reported to the Divisional Cashier (Pay) concerned.

509.        Notice for Payment of Staff or Contractors: Cashiers will immediately on receipt of bill advice payees concerned the probable date he is likely next to visit the place of payment. Payees residing at stations will be advised on letter form or by telegram.  Those who are out of touch with station officials will be given postcard intimations.  Contractors are advised by post and their payments are made on the delivery and presentation of post card-cum-receipt forms properly acquitted.

510.              Notice of Payment to Staff: Owing to Sundays or holidays, the scheduled dates for receipt of pay bills are liable to slight variation.  As a matter of convenience, the departmental witnessing officials will, therefore, be given previous notice of the date of intended payment.  Where payment is intended at a definite hour or place, the notice should be accordingly amplified.  Payment at Headquarters stations will be notified by letter or hand message and those at out stations by wire.  When an arrangement of payment concerns several witnessing officials at the same place, all the parties should be included in a combined message, such a message being addressed to the Telegraph Master of the station.

511.        Period of Notice: Monthly payments (other than Engineering Gangs) do not require more than a few hours’ notice. For Engineering Gangs, however, as far as possible, 48 hours' notice will be given to the Witnessing Officials, and to enable this being done, the Divisional Cashier (Pay) will advice Cashiers on Divisions by wire, the date pay bills are dispatched.

512.               Absence of Witness on Pay Day: Cashiers must be very careful to see that the engagement once arranged is kept.  When on arrival at the appointed place, a Cashier finds that the witnessing official is not present, he will immediately address him by letter or wire, as may be necessary, and ask him when he may be expected.  He will at the same time report the facts to the Divisional Cashier (Pay) and proceed with further payments as far as may be possible, pending reply from the Witnessing Official.

513.       Cashier's or Witness's inability to attend on Pay Day: Should a Cashier witness after giving notice of payment find that he will not be able to meet the Witnessing Official at the appointed date, he will immediately telegraph or write, as may be necessary, to the Witnessing Officials telling him of his inability to attend, with a proposal of another date for payment. On receipt of the Witnessing Officials acquiescence, the Cashier will adjust his subsequent engagements accordingly.

(a)The same procedure will be observed by the Witnessing Official in case of his inability to attend, and it will be binding on the part of both the Cashier and the Witnessing Official to reply immediately to each others notice.

514.        Stamped Receipt: All staff on monthly or daily rated pay are required to give a receipt, which when the gross amount exceeds Rs. 5000/- is to be on 1 Rupee revenue stamp. Literate staff must sign. Left hand thumb impressions will be taken from illiterate payees (men), and right hand thumb impressions in case of illiterate (women), by the witnessing officials and authenticated under his initials. On special bills such thumb impressions must also be specified. "Left/right hand thumb impression of ....................................". Cashiers have authority to refuse payments where the signature or thumb impressions are not satisfactory.
     (a)      If a blurred or an indistinct impression is made in the first instance, a second clear impression should be taken close to it, but not over the former.

515.        Affixing of Stamps on Pay Bills:- Cashiers will hold a sufficient stock of 1 Rs. revenue stamps required for use on the pay bills. Before commencing payments such stamps should be affixed against every item payable exceeding Rs. 5000 (Net amount payable), the value of the stamp being recovered at the time of payment. When the signature column of the pay sheets has insufficient space for affixing the required number of stamps, the complementary number of stamps may be affixed elsewhere in the body of the same pay sheet, such stamps, however, being cancelled under cross line to prevent their misuse.

516.        Receipts exempted from Stamp Duty: The receipts exempt from stamp duty are:

(a)Receipt given by or on behalf of Government.

(b)Receipt for interest on Government Securities.

(c)Receipts on postal Money Orders acknowledgements.

(d)Receipts for withdrawals from Post Office Savings Banks.

(e)Receipt given by a Railway or an inland Steamer Company for payments made to it on account of freight and fares, and for incidental charges, such as loading, unloading, delivery, carnage, haulage, warfare, demurrage, etc.

(f)Receipts for any payment for money without consideration such as receipts for Grant-in-aid bills, and for fees paid to Barristers-at-Law.

(g) Receipts granted by Co-operative Societies.

(h)Receipts for Education Grant-in-aid bills paid to Schools.

(i)Acknowledgements of amounts received on account of Imprest   recoupment.

(j)Receipts given by a Railway Company or Administration or an inland Steamer Company, for money received from another Railway Company or Administration, or inland Steamer Company, or from a Tramway Company or other carrying Company, in connection with  payment for through traffic transactions.

(k)Receipts for payment made to workshops staff by tin-tubes system.

517.        Certificate on Pay Bills: When payments on monthly pay bills, are in progress, the Witnessing Officials will attend every individual payment made and fill in the certificate printed at the foot of each page immediately it is completed. All person not paid on the page will be marked as such, and the witnessing official should also be required to state briefly in each case the reason for non-payment. The number of unpaid employees so marked must be correctly entered in the certificate at the foot in the hand writing of witnessing officials and the certificate completed by the Cashier under the signature of both with dates. Should all men entered on a page be paid without exception, the word "Nil" is to be inserted in the place for the number of unpaid employee Certificates on pay bills of running and other staff, whose payments are not continuous, may be filled in when payments are over, but in such cases, each payment must be attested by the witness and the payees receipts dated.

518.        Completion of Certificates: On Interruption to Witnessing Arrangements: If due to any emergency, the witnessing official after commencing payments be unable to complete them, it will be bindings on him to certify all payments that he may have witnessed and to make arrangements for another suitable witness to continue his duties. Should the witnessing official become physically disabled to do this, the Casher will report the matter at once to a higher authority, and have the necessary certificates completed by the next authorised witness, after such enquiries as the latter may think fit.  Any incident in which a Witnessing Official either fails voluntarily, or otherwise to sign certificates to payments actually made, should immediately be reported to the Divisional Cashier (Pay) by the Cashier concerned.

519.          Payment after certification: If any staff are paid after the certificates are closed, their receipts will be taken on the pay bills. The Witnessing Official will cancel, under his initials the original remark "Not Paid" and furnish a supplementary certificate at the foot of the page as "One since paid" with signature, designation and date.

520.         Difficulties in payment of Special Vouchers to be reported:  Cashiers are expected to make every effort to Pay Staff or contractors, etc. without any undue delay.  If any payments in respect of Settlements, Contractors bills, etc. are not effected within there weeks of the receipt of the voucher, Cashier must refer the matter to the Divisional or other offices from which the claim was preferred.  Any known reason for non-payment should be communicated to the offices concerned, and their further instructions called for.  In the absence of a reply within a week, from reference, or on receipt of information that the payment is not likely to be made, the assets may be credited to the Railway, and the voucher returned to the Divisional Cashier (Pay)  concerned in the usual course.

521.          Intimation regarding Transfer of Staff: With a view to accelerate payments, departmental offices will send intimation of any transfers direct to the Cashiers from whose districts the employees are transferred. In exceptional cases, such intimation if given by literate employees direct may be entertained, provided that the payment is to be made through a Railway Official at the Railway Station. Cashier will in no case act on an intimation from an illiterate person, unless it is countersigned by his immediate superior.

(a) When assigning reasons for non-payment, Witnessing Officials are expected to intimate transfers by suitable remarks on Pay Bills.  As soon as it comes to the notice of Cashier that a person, whose money is in his hands, has been transferred from his district, he will immediately arrange the payment as described in the case of transfers.

522.        Where Witness may be dispensed with: After staff payments, on ordinary pay day if the Cashier is satisfied as to the identity of the party who signs in English, the Cashier may pay on his personal responsibility without a witness.  This only refers to ordinary monthly payments.

(a)Settlements or other special payments must not be   made without a witness, or a letter of identification from competent authority.

523.        Letter of Identification: A letter of identification must clearly state that the bearer of the letter is the payee named as entitled to payment of the specified claim. Any such letter if not produced in reasonable time (judging from the place and the date of issue) will be returned with a remark suggesting renewal.

(a)When a Final settlement is authorised under a letter of identification, the Cashier may accept any Railway Official for a witness, if no departmental witness is provided.  Where, however, several payees are mentioned in the same letter, or when a letter includes specimen of the payee’s signatures or thumb impression, which can not be verified, the Cashier may demand from the issuing Officer a departmental witness to identity the payees and witness the payment.


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Chapter- III

Indirect Payment

601.        Recoveries from Staff: Cashiers are prohibited from making any deductions from the dues of an employee for payment to private individuals.

602.        Recoveries Creditable to Railway: When a Witnessing Official desires to make any recovery permissible under the Payment of Wages Act 1936 and creditable to the Railway, the Cashier will have such recoveries noted on the Pay-bill, under the witnessing officials dated initials, and will account for the withheld amount in the unpaid statement under a suitable remark. In support of these recoveries, a statement should be obtained from the witnessing official and submitted with the unpaid statement for information of the Accounts Office.

603.        Attachments: Should a Cashier receive an Attachment Order from a Court against Railway employees or others, he will not make any deductions at all, but send the same to the Divisional Cashier (Pay) to be forwarded to the Accounts Office.

604.        Payments of Wages to Nominees: Cashiers shall not make payment of the dues of one employee to another, except on the written authority (stamped where necessary) of the person billed for, which will be attached to the bill in support of the Payment. The nominee will be required to sign, with designation and date on original bill for the payee, whose name and designation he should also record, adding "As per Pay Authority attached".

(a) Where the Cashier is making payment on an Extract, the nominee's acknowledgement would be taken on the extract, similarly.

(b) The essentials of the Pay Authority are:
(i)      It should not have been executed on a date prior to the period    
    of payment.
(ii) The payee's signature should agree with the name in the 
      audited voucher, and witnessed by a responsible Official.
(iii) The nomination should be under the same signature as on the
       receipt.
(iv) The nominee must be a person other than the one who 
       witnessed the Payee's signature.
(v) Nomination conveyed under a thumb impression must be 
     witnessed by the payee's immediate local superior, and the  
     nominee should also be a permanent Railway employee.
(vi) Pay Authority should be countersigned by the immediate
      superior of the Railway employee or by the witnessing 
      officials named in the bill.

(c) Cashiers are expected to exercise close scrutiny over Pay Authorities in all details. Where this work and the removal of stamps already affixed to the Pay Bills interferes with the expeditious disposal of payments, the nominee should be asked to apply after payments on bills in the ordinary course are completed.

(d) Where a Railway servant is on leave, a Life Certificate will be necessary to be produced before payment can be made to the nominee.

605.        Pay Authority permissible in Exceptional Cases:  Payments should as rule is made direct to payees.  Any attempt to bring Pay authorities into general use is to be discouraged.  Cashiers noticing instances in which the concession is repeatedly availed of by any party shall report the matter to the Divisional Cashier (P).

606.        Life Certificates: The Life Certificate should be signed by some person exercising the powers of a Magistrate under the Criminal Procedure Code or by a Registrar or Sub-Registrar under the Registration Act, or by any pensioned officer, who before retirement exercised the power of a Magistrate, or by a Chaplain or any Gazetted Officer of Government or by a Munsiff or any person holding a Government title, or by a Registered Medical Practitioner giving his registration number on the certificate, or by a Police Officer in  charge of Police Station, with the official seal.

607.        Payment of Nominees of Claims other than Wages: The procedure described previously applies to payment of monthly salary bills only. For payment of special claims, such as Settlement, Special Contribution to Provident Fund, etc. the nomination must be executed on Rs. 10 stamped paper and the authority must specify the particular claims, which are intended to be paid to the nominee. These authorities must also have been witnessed by responsible persons, preferably Government Officials.

608.        Payment of Wages to Employee’s Relatives: Monthly wages are expected to be paid to the employees direct; but in exceptional cases, if the District Medical Officer certifies as to the employee's inability to draw pay and the District Officer or another responsible person vouches for the identity of the employee's wife, Cashiers may make payment to the wife or another person considered by the District Officer to be entitled to receive such pay.

609.        Payments to Relatives of Deceased Employees: Pay and other allowances claimed on behalf of a deceased Railway servant can be paid without the production of the usual legal authority in the following cases:

(i)   To the extent of Rs. 500 under the order of a Gazetted Officer responsible for the payment, after such enquiry into the right and title of the claimant, as the sanctioning authority may deem sufficient. The prescribed form is to be used in all cases in which the amount due, including Special Contribution to Provident Fund, does not exceed Rs. 500.

Note:
(a)    Pay and other allowances referred to above include refund of rent, water-tax, reimbursement of medical charges, fees, and all legitimate dues of the deceased Railway servant.
(b)   The limit of Rs. 500 prescribed above refers to the "Net" and not the "Gross" amounts.

(ii) For the excess over Rs. 500 under the orders of the Railway Board on the execution of an Indemnity Bond in the form prescribed with such sureties as they may require, if they are satisfied of the right and title of the claimants and consider that undue delay and hardship would be caused by insisting on the production of Letter of Administration. The sureties accepted for such bonds should be of proved financial stability to meet the obligations undertaken. In case of doubt, payment should be made only to the person producing legal authority.

610.        Payment to Bank on behalf of Officers: Gazetted Officers of the Open Line have the option to receive direct payment (wholly in cash or wholly by cheque), or to have their salaries paid to a recognised bank at their headquarters stations or at the headquarters of the Railway. Gazetted Officers of the Open Line at whose Headquarters no banking facilities exist as also Gazetted Officers attached to Construction and Survey are allowed the additional privilege of having part of their pay paid into a Bank, and part in Cash to them. Should the part payment in cash exceed RS 5000/- a stamped receipt will be taken from the Officer in addition to the stamped receipt of his bank for the part paid to it.

611.        Bank receipt:  The Pay Office will forward the salaries of officers to the Bank concerned, under an advice, accompanied by a cheque covering the amount.  The Bank’s receipt, (which must be stamped should the payment exceed RS 5000/-) will be attached to the Pay Bill.

612.        Special vouchers payable to Railway Officers: When under an audited voucher cash or cheque is payable to a Gazetted Officer of the Railway in his official or private capacity, the Cashier should send an advice on the prescribed form requiring a proper receipt and nomination. Such nomination should not be in favour of an illiterate person.

613.        Payment to Attorneys: Contractors at times require payment to be made to their representatives authorised under Power of Attorney. The essentials of this document are that it should be (i) duly stamped, (ii) registered by Government and (iii) explicit as to the privilege of receiving payments and passing receipts by the stated Attorney. The Heads of Departments should get all Power of Attorney vetted and certified by Railway's Solicitors before these documents are registered in the books of the Administration and acted upon.

614.              Attorneys to Contractors payable at Railway stations: Departmental offices preparing bills of contractors payable at Railway stations are required to give on each bill the name of the Attorney (if any), in addition to the name of the Principal, so as to enable payment to either.  Cashiers have no authority to make payment to an Attorney not mentioned in the bill, even if a Power is produced at the time of payment.

615.        Acknowledgement signed by Contactors representatives: Acknowledgements signed Per Pro require the support of a Power of Attorney, which should be called for if such Power has not already been registered in the Cash and Pay Office.
a.                        When, however, a payment is acknowledged by a Partner, or Manager of a concern, no Power of Attorney will be required.  For payment to firms or other bodies, acknowledgments signed by a responsible representative, such as, Accountant, Secretary, Minimum, etc may likewise be accepted without a Power of Attorney.

616.        Postal Payments: Payments to be made outside the limits of the Railway will be arranged by cheques, drafts, or money order. Drafts and cheques will always be forwarded under registered covers. The number on the post office receipts must be duly noted in the Cashier's Cash Book, and receipts carefully pasted to the vouchers.

617.        Receipt for Postal Payments: For payments by Money Order, the payees’ postal acknowledgment is legally sufficient, and no other receipt need be insisted on.

     (a)For any other mode of payment through post, i.e., cheques, etc., receipts should as a rule be called for in advance of actual payment; but advance receipts may be waived in respect of firms and other bodies, who have recurring dealings with the Railway, and can be depended upon to furnish proper receipts promptly.  Instances of expected receipts not coming to hand in due course should be taken up, and if no satisfaction is forth coming an advance receipt may be insisted on for future payments.

618.        Government Drafts: These are obtainable from the Reserve Bank of India, where bonafides public service payments are to be made, such as payments of Municipal Taxes, Compensation, etc. at par, and at the rate applicable to the public on account of staff settlement, etc.

619.              Money Orders: Payments to Railway employees by Money Order will always be made at their expense.  Charges on Money Orders to contractors, etc., if they are entitled to full payment at their places, will be borne by the Railway.  The payee’s acknowledgment should be attached to the bills on which remittance was made; but if this acknowledgment is not received when the bill is to be returned, the postal receipts should be pasted to the bill, and payee’s receipt when received should be pasted to an extract already kept on the prescribed form, the bill having already been cleared with in the prescribed time-limit, and sent to Accounts through the Cashier/Divisional Cashier (Pay).  Such payments by money order should be recorded in the Money Order Register, maintained for the purpose.

620.        Undelivered Remittances: When a Money Order to an employee is returned undelivered, it will be accounted for as Unpaid, if the bill is still on hand, commission charges being recorded under a suitable remark. When the remittance is made from unpaid statement, and is returned, the Money Order commission should be billed for through the imprest statement, the postal coupon and an extract from unpaid statement being sent to the Accounts Office in support of the claim.

621.        Money Order Receipts: The purpose of the remittance should be briefly stated by the sending Cashier on the acknowledgment portion of the Money Order form, in continuation of the printed entry “Received the sum specified on the reverse on …….” If the Payee’s acknowledgment is found to be defective, or not received in due time, the postal authorities should be addressed promptly (within a fortnight latest) for a correct receipt or certificate of Payment in terms of directions in the Postal Guide.

622.        Un-remittable Balances: When the amount payable cannot be wholly included in a postal remittance, the un-remittable balance should be accounted for as “unpaid” the unpaid statement bearing the remark “Balance un-remittable by post”.

623.        Insured Remittances: Payment by currency notes under insured post will not be undertaken by Cashier.  This mode of payment is subject to risks.

624. Work Shops Payments: The major Mechanical Workshops, and Carriage and Wagon Shops, are paid by Tin Tubes Systems by a body of Account Payment Clerks of the Workshops/Stores Accounts Offices at these or nearest stations, deputed for this purpose each month.

(a) The Sr. Cashier In-Charge of Workshops payments should encash the cheques on the day preceding the date of payment. On receipt of the denomination of currency statement, due by 12 hours latest on the day previous to the date of payment, he will obtain small denomination of currency/coins from the Bank. With the help of the Cashier deputed, he will count the small denomination of currency/coins, and then arrange to separate the currency notes/small coins of different denominations duly counted according to Pay points, in accordance with the denomination of currency/coins statement, and put them into sealed bags, which will then be placed in Wooden Boxes. The Boxes will be deposited in the Strong Room overnight, the keys being retained by the Cashier In-charge of workshop payment.  On the day of payments, all Cashiers will attend at 07.30 hours and accompany the boxes in the Van to the Workshop escorted by Armed Police/Protection Force Escorts provided for the purpose.
 (b)         For Workshop payments, the cash brought to the workshops will be handed over against proper receipts to the Account Payment Clerk, one for each pay point, detailed by the Workshop Account Officer to fill in the tin-tubes and make payments. These tin-tubes will be filled in the presence of the Charge man and then placed in the cages of the trays allotted separately for each payee.
(c) When the trays are filled, they will be placed in the boxes allotted for the particular shop. The boxes will be locked under double locks, one key being with Accounts Payment Clerk, and the other with the Shop Charge man. The locked boxes will remain at the site of filling and in the custody of the Armed Police/Protection Force escort until the hour of payment. The Accounts Payment Clerks will then accompany the boxes to the pay points and make payment to workshops staff and in the presence of the Shop Foreman.
(d)       The Sr. Cashier in charge of the Workshops payments should received all unpaid amounts from the Account Payment Clerks the same evening after payments and the names and the tickets numbers of the absentees and unpaid amounts due to them must be duly listed, and acknowledgement given to the Accounts Payment Clerks. Unpaid staff may be paid as usual the next day in the presence of the Foreman obtaining payee’s acquittance on revenue stamp, if the net amount exceeds Rs. 5000.
(e)          Smaller Workshops Units are paid by the Cashier in the presence of the Foreman who witnesses the payments.



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CHAPTER- IV


GENERAL INSTRUCTIONS FOR CASHIERS.

701.        Civility to Staff/Contractor:  Cashiers are required to be courteous in the discharge of their duty.  On occasions, when in the enforcement of rules and regulations, a payee is not satisfied; the Cashier should refer him to the witnessing official, requesting the latter to deal with him.  The Cashier will, however, keep a memorandum of every such incident, so that in case of future reference, he should be able to satisfactorily explain his position.

702.        Private Cash: Cashiers will under no circumstances keep Government Money at their private residence nor must private money be mixed with public funds on any pretext whatsoever.

703.        Custody of Keys : Cashiers will take particular care of the keys of their cash safes and boxes and will always keep the keys in a leather wallet on their person.  When owing to illness these keys have to be sent to the office to prevent interruption to payments, the keys must be sent with a reliable person in a sealed cover.  Should the keys under any circumstances pass into the hands of a third party, the matter should immediately be reported to the Divisional Cashier (Pay), with a view to the levers of the safe being changed and new keys made.

(a)  On no account are Cashiers allowed to keep duplicate keys of the safes and boxes in their charge.  To prevent misuse of duplicates keys, the Dy. CAO (C&P)/Chief Cashier/Sr. DFMs will arrange for all such duplicate keys being obtained through the Divisional Cashier (Pay) concerned, from all Cashiers in sealed envelopes (cloth/thick paper).  He will scrutinize them, check the particulars thereon and enter them up in a Register maintained up-to-date. The sealed envelopes will be locked in the strong room under double lock by the Dy CAO (C&P)/Chief Cashier and Divisional Cashier (Pay).

704.              Specimen Signatures of Cashiers:  Cheques covering cash payments at Headquarters/Divisions are drawn in favour of the Divisional Cashier (Pay) and are endorsed to the Cashiers concerned.  Specimen signatures of disbursing Cashiers are to be supplied by the Divisional Cashier (Pay) to the Banks/Treasuries from where the cheques are to be encashed to secure encashment by right parties.  Such authorities issued to the Banks or Treasuries should be serially numbered and a careful record maintained.

705.              Encashment of Cheques:  All cheques are drawn against batches of monthly bills and miscellaneous petty bills and will be endorsed to the disbursing Cashiers, who are required to present them at the Banks/Treasuries direct, i.e. without an endorsement to a third party.  Encashment through Armed Police/Protection Force Escorts and Peons are strictly prohibited.

a.    Cashiers who present the cheques at the Bank should on no account leave the bank without receiving the cash.  It is forbidden for Cashiers to present the cheques to the Bank, and for another Cashier to bring his cash from the Bank.  Encashment of cheques should always be done in the forenoon, with a view to provide sufficient time on return for his other duties, accountal and preparation for payment, etc.  Every Cashier should proceed to the Bank and obtain his own cash, but if under unforeseen or special circumstances, it is not possible for him to do so, then the Divisional Cashier (Pay) may send another Cashier, but such transactions should always be recorded in a special book maintained for the purpose.

b.    When cheques are encashed by Cashiers, they should personally verify the correct amount received from the bank.  At tthe Bank counter, the Armed Police/Protection Force Escorts should be specially alert to prevent railway cash being stolen by pick-pockets, or robbed by desperadoes or dacoits. Cashiers should also see that no cash taken over is left behind at the counter, and thereafter lock the same carefully in the cash box.

c.    Cashiers are forbidden to carry and bring cash in canvas bags, and to utilize the Armed Police/Protection Force Escorts in handling Government cash.

706.              Associating Cashiers in encashing cheques of other parties:  Cheques issued by the Railway in favour of contractors, Staff, private parties, etc. must not be endorsed in favour of the Cashiers. Cashiers are strictly forbidden to accept any such endorsements, etc., in their favour by payees on cheques drawn by the Railway and/or undertake to encash these cheques or to associate themselves in any manner in the realization of any Railway cheques issued in favour of the contractors, staff, private parties, etc.  Cashiers are also debarred from identifying payees at Bank or attesting their signature or thumb impressions for purposes of realization of cheques issued by the Railway.

707.              Cash to be used for Payments: Cash payments will, as a rule, be made in as few notes and coins as possible, notes of higher denominations nearest to the amount payable being used.  Cashiers should, however, use discretion and issue notes of Rs 10 and 5 at least to some extent of the total pay.  Cashiers should not undertake to exchange notes once paid to staff for notes of smaller denominations or coins while payments are in progress.

708.              Provision of Coins for Payment:        Every Cashier will keep a statement showing quantities of notes and coins required for different tours.  This information should be recorded in the District Order Book.  The requirements should be revised in the light of experience.  As a rule Banks and Treasuries need not be advised in advance regarding cash requirements; but when the date for encashment of cheques is unduly accelerated or retarded, the Bank and Treasury authorities should be advised to enable them to meet the altered demand.

709.              Escorts for Cash in Transit: Cashiers must take with them two Armed Police/Protection Force Escorts when going to the Bank/Treasury for paying in or for encashment of cheques.  Before leaving the bank or treasury they should satisfy themselves that the amount of cheques encashed has been correctly taken over.  While at the bank or treasury Cashier should post one of the Armed Police/Protection Force Escorts at some distance away to watch the cash.  The cash will then be brought to the pay office (at Headquarters/Divisions) by Cash Van/Vehicle.  The Armed Police/Protection Force Escorts and the Cashier must accompany this cash, which on arrival will again be verified in the Pay Office before it is secured in the Strong Room.

710.              Advice of line payments to Divisional Cashier (Pay): The Divisional Cashier (Pay) including Headquarters, will maintain a Movement Register of all the Cashiers under him in which all Cashiers, at the time of proceeding on Line for payment, will enter the date and train by which they will proceed, with brief programme of their tour, and their expected date and train of return to their respective headquarters.  If due to any unusual circumstance, a Cashier is detained on line beyond the scheduled programme, he must at once intimate the Divisional Cashier (Pay) by telegram the cause of his detention.

711.              Sealing of Safes: The Cashier must secure their cash boxes in the lockers provided in the Strong Room at the respective Divisional/Headquarters.  Except during working hours, these lockers will be sealed by them every evening after locking the cash.  The seal should be impressed on thin wax.  A record in this connection would also be maintained.  While depositing or removing the cash boxes in the strong room, the Cashier must be accompanied by both the Armed Police/Protection Force Escorts. 

a.    All Cashiers while depositing and removing their cash boxes from the Strong Room must, on each occasion, make necessary entries in all the respective columns in the register provided in the Strong Room, in the presence of the officer-in-charge of the Guard of the Strong Room, who will also sign with the date in the required column.  The officer-in-charge of the Guard will be responsible to see that the Cashiers are always accompanied by their two Armed Police/Protection Force Escorts, and that all the entries required are made in the register. Without both requirements being fulfilled, the Guard will not permit the cash box being deposited or removed by the Cashier.  In the event of any dispute, the Police/Protection Force Guard will bring the matter to the notice of the Divisional Cashier (Pay), and if he is not on duty, the Station Master, who will report it to the respective Divisional Finance Manager concerned, and the Financial Adviser and Chief Accounts Officer, North Western Railway Jaipur.  The Guard will also immediately satisfy himself that the Strong Room is properly closed and locked on every occasion by the Cashier.

b.    The Cashiers at Headquarters will deposit their cash boxes in the Cash Office Strong Room at Division.

c.    When the Cashiers are on line and halt at a roadside station, the cash box shall be kept in the Station Master’s Office, either in the embedded safe provided for the purpose or chained to the embedded iron ring provided and the padlock sealed.  An acknowledgment should always be obtained from the Station Master in the book provided for the purpose.

d.   Hours of Payments: Payments are as a rule permissible only between sunrise and sunset. But Cashiers have authority to use their discretion, in very exceptional cases, if payments cannot be effected, if not made beyond these hours. The actual hours of payment shall be given in the Cashier daily diaries and T.A. Journals.

712.        Cashiers Daily Dairies: Cashiers are required to maintain Daily Diaries of movements when on Line or engaged in making payments at their Headquarters.  These diaries must be submitted to the respective Divisional Cashier (Pay) on 10th, 20th and the last day of the month. Full details of movement, timings and particulars of work done on line and at Headquarters shall be given.
    
713.                      Payment at Private Residence:  Cashiers are strictly prohibited from effecting payments at private residences of staff or contractors, etc.  In exceptional cases, where departmental officers desire payment to be made to a person, at their residence, owing to extreme illness or physical incapacity, and the payee is agreeable to pay suitable charges for conveyance, the Cashier will effect such payments in the presence of a departmental witness and the medical attendant of the payee.  Payment must not be made if the payee is unconscious, or obviously incapable of understanding the nature of the transaction.

714.                      Accuracy of Payees Signatures: Particular care should be taken to see that payees sign their names as entered on bills.  Cashiers are authorised to refuse payments where this requirement is not complied.  If relief is sought by any payee in such cases, he should be asked through the witness, where necessary, to refer to his Divisional Officer to authorise necessary correction in the bill.  The authority for correction in the given name of the payee will require previous approval of the Accounts Office, if the payment is to be made on a bill other than monthly wages, or even for wages, which are payable from unpaid statement.

715.                      Reserved Accommodation for Travelling Cashiers and their Escorts on Duty:  Cashiers, when on duty, must travel with Cash in the compartments reserved for them, along with their two Armed Police/Protection Force Escorts, and Peon where provided.  Under no circumstances shall the public be allowed to enter the compartment or the Cashier and both Armed Escorts be away from the Cash.

(a)    While traveling in the reserved compartments they shall invariably secure their cash box to the seat of the carriage by means of the chain and pad-lock.

(b)   In exceptional cases, where no accommodation can be found in a sleeper class compartment, or in the brake van, or in unoccupied driving compartment of trains, Cashiers are allowed to travel in Upper Class compartment of trains, when they are on duty, with cash and Armed Escorts. Similarly, on the Main Line trains on BG and MG, Cashiers on duty with Cash and both Armed Escorts may travel in Upper Class Compartment from intermediate stations to destination, reporting the facts to Station Master and Guard for non-provision of reserved compartment.

(c)     While paying Engineering Gangs on Trolley, Cashiers should take cash just exceeding and sufficient for their requirement as far as possible. While loading or unloading the Cash Box, greatest care and vigilance must be exercised.

Night Halts on Line:  Cashiers, when on payment tours on the District, must stop at the station of halt and not leave it.

716.     Emergencies:  Cashiers must not proceed to any locality, or even a place in the Railway premises with cash, where there is reason to apprehend danger.  Should any contingency arise either at the Headquarters or on Line, and the Cashier is unable to decide upon the safe course of action, he should seek the protection of the highest Railway Official and at the same time wire to the Dy CAO (C&P)/Chief Cashier/Sr. DFM/Divisional Cashier (Pay).

717.               Custody of Accounts Vouchers: Pending return of vouchers to the Accounts Office Cashiers are personally responsible for the custody and good condition of all vouchers under payment. Vouchers must not be allowed to pass into the hands of any unconcerned party. While being dealt with by the witnessing officials or payees, vouchers must remain within sight of the Cashiers, so as to preclude the possibility of any attempt to tamper with entries therein. Excepting the witnessing official, no employee should be permitted to see or note down the particulars of pay etc. of another. The vouchers will in no case be shown to any outsider, or any calculations therein communicated to such persons.  Any breach in this respect is liable to serious punishment.

718.        Loss of Bills: In the event of a loss of salary or employee’s pay sheets containing several names, which should be extremely rare, the following instructions shall be carefully followed:

(a) If no payments in a bill have been made at all at the time the bill is lost, Cashiers shall immediately return the amount of the bill to the Accounts Office with unpaid statement and report the facts at once to the Dy CAO (C&P)/Chief Cashier/ Divisional Cashier (Pay)/Accounts Office. The Accounts will obtain a duplicate copy of the bill from the Bill Preparing Officer, and on receipt of the same duly re-passed, payment may be made by the Cashier.

(b) If payment of a bill has been partly made before the bill is lost, the Cashier should retain the balance of the amount unpaid and will at once report the loss with facts to the Dy CAO (C&P)/Chief Cashier/Divisional Cashier (Pay) and Accounts Office. The Accounts Office shall call for a duplicate copy of the bill from the bill Preparing Officer and on receipt of the same, will effect the remaining payments. The responsibility of making double payments to those payees, who have already been paid, will rest entirely with Cashier concerned. A certificate that payees have already been paid shall be obtained on the duplicate copy of the bill from the witnessing officials.

(c) In Case of bills lost in Pay Office before dispatch to the Cashier for payment, it will devolve on the Pay Office concerned to immediately return the amount as unpaid, and at once furnish the necessary certificate.

(d) Where bills are lost by Cashiers after payment, it shall be necessary for the Cashiers concerned to immediately intimate loss and furnish a certificate, in which the CO6 and CO7 numbers and dates and payees name and amounts are stated, and also a clear certificate from the Witnessing Official to the effect that "From records it is found that payment was made on date .......................... in my presence". Both Cashier and Witnessing Official will sign the certificate, giving designation, station and date.

(e) Bills lost in the Pay Office after payment and on receipt back from Cashiers will be dealt with in the same manner.

719.              Custody of Cash while going on line and Returning to Headquarters: The Cashiers and their two Armed Police/Protection Force Escorts and Peon must be present on duty half an hour before the departure of the train, to enable the cash from the Strong Room being removed to the reserved compartment well in time, and to permit the safety arrangements, like bolts, catches, etc. being examined and found in order from the safety point of view, or enable their being attended to, if required.  If any defects are found, immediate steps should be taken to report the matter to the Station Master and staff on duty, and have the matters set right.  Likewise, the Cashiers immediately on return to their Headquarters will lock the Cash Box in the Strong Room, and have the vouchers and other railway properties secured.

If the return of Cashiers to their Headquarters is at an hour inconvenient for such transfer, the Cashier and the two Protection Force Escorts must not leave the place until the cash and the other Railway property is taken to the Pay Office and the Cash locked in the Strong Rooms.

720.        No Admission to Pay Office after working hours: After working hours, Cashiers or Armed Police/Protection Force Escorts will not have admission into the Pay Office, except for purpose of taking out cash and vouchers, when proceeding on Line, or transferring unpaid cash and vouchers to safe custody on return to their Headquarters.  Cashiers and the Armed Police/Protection Force Escorts must not remain in the office longer than is absolutely necessary.  Lingering or loitering in or around the Pay Office is strictly forbidden. They shall before leaving ascertain that the office is properly closed and locked.

721.        Transfer of Charge:  The relieving Cashier will receive the cash and bills as per relieved Cashier Cash Book of the day on which the charge is made over, and enter the details in the Cash Book Extracts form.  This form as well as the Cash Book will be signed by both the relieved and relieving Cashiers thus:

     “Made over Rupees (In words) ………….Rs ……….and bills as per details above.


                                                               Relieved Cashier
Dated …….before or afternoon
    
Received the above and found correct.

                                                              Relieving Cashier.

a.    The Cash Book Extract form will be prepared in duplicate, one copy being given by the relieved Cashier to the Divisional Cashier (Pay), and the other being retained by him.  The handing and taking over charge should be supervised, verified and also signed by the Senior Cashier.  It will be checked and countersigned by the Divisional Cashier (Pay) of the Division concerned.

b.    The Relieving Cashier must immediately thoroughly examine and verify that bills received by the relieved Cashier had actually been dispatched regularly to the Divisional Cashier (Pay).  Any irregularity noticed should immediately be reported to the Divisional Cashier (Pay).

722.              Transfer of Dead Stock: The relieving Cashier will also take over from the relieved Cashier all accounts and subsidiary books, as well as any Government Property or dead stock.  Articles so taken over will be compared with the office registers and deficiency reported to the Division Cashier (Pay) so that the relieved Cashier may be brought to book without delay.  Once the charge of Pay District is taken over by the Relieving Cashier, no subsequent excuse as to the non-receipt of any books or articles will be entertained.

723.              Cashiers in need of relief owing to Physical Inability:  Should a Cashier find himself while on duty physically unable to carry on his duties, he should at once have his cash properly secured under seals in the presence of his two Armed Police/Protection Force Escorts and report the matter the Divisional Cashier (Pay) by letter or telegram as may be expedient.  He should remain at his place of duty pending relief.

724.              Duties of Armed Police/Protection Force Escorts during Cashier’s Physical Inability:  Should a Cashier due to unforeseen circumstances, e.g., accident, illness, etc. be incapable of remaining at his post or incapable of personally arranging for security of Cash and railway property in his charge, his two Armed Police/Protection Force Escorts will at once report the matter to the Divisional Cashier (Pay) concerned by wire.  Meanwhile, the two Armed Police/Protection Force Escorts should secure the cash, vouchers and any other property in the usual boxes, in presence of the nearest Railway Official, such as Station Master, Foreman, Inspector, etc., obtain his certificate and return to their Headquarters by train or on foot, as may be expedient, unless otherwise instructed by the Divisional Cashier (Pay).  It is expedient that some responsible person deputed by the Divisional Cashier (Pay) should proceed personally to take over the Cashier’s Cash.  The Divisional Cashier (Pay) on receipt of these boxes will personally takeout the position of the absent Cashier in the presence of two Panchas, who may be responsible Railway Officials of other departments, if witnesses of the Cash Department are not readily available.

725.               Directions in regard to the two Armed Police/Protection Force Escorts: Under no circumstances whatsoever are the Armed Police/Protection Force Escorts attached to Cashiers to be utilized for other than their legitimate work, which is to safe guard, protect, escort and ensure security of Railway Cash.

a.      Armed Police/Protection Force Escorts will travel with Cashiers, when the latter are traveling for purposes of distributing Pay, etc. in the reserved compartments allotted.  Under no circumstances should they be away from the Railway Cash.  They will also accompany the Cashiers, when they go to the Reserve Bank, State Bank, Treasuries, etc. for encashing cheques and bringing the cash.  They will insist on the wooden boxes provided for cash being always used, and not bags.

b.      While traveling with Cashiers disbursing cash on line, they should always be very alert and examine all safety devices and locking arrangements of the compartment, like bolts, catches and other safety devices of doors and windows, etc. and ensure that they are in order.  If any thing is defective, immediate steps should be taken to get the defects set right through the Cashier.  They should also check and ensure that the Cashier has chained the cash box properly to the seat, by means of the iron chain and Pad lock, and insist on this being done. While going along with the Cashier to the Banks, Treasuries, and on Line, they should not travel separately from the Cashier by public conveyance like Buses, Tongas, or in any other compartment away from the cash with Cashier.  They must insist adherence to these requirements at all times and report non-compliance with these directions to their immediate superior and to the Divisional Cashier (Pay) concerned as well.

c.     When payments are arranged by Cashiers, whether at Headquarters or on Line, both Armed Police/Protection Force Escorts must always be alert, maintain order, and ensure security of cash.

d.   Before leaving daily the two Escorts must ascertain from the Cashier the time he intends to make payment at Headquarters, or to depart from the station on Line and record it in his Note Book.  They must accordingly present themselves on duty at least half an hour before that time.

e.    The Armed Police/Protection Force Escorts are forbidden to handle cash or to assist in disbursement, or to perform any acts outside their regular duties strictly enjoined on them.

f.    When on duty, they shall wear their uniforms, and carry their rifles with bayonets and the rounds of ammunition allotted.

g.    Cashiers have no power to grant them leave of absence from duty.



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CHAPTER- V

ACCOUNTAL OF DEPOSITS.

801.        Forms of Deposits: The Deposits are acceptable in the following forms: (1)     Cash, on which no interest is allowed. (2) G.P. Notes at 5% below their market value, (3) Deposit Receipts of the State Bank of India, (4) Guarantee Bonds issued by the State Bank of India, or by a Scheduled Bank, provided they are countersigned by the Reserve Bank of India, (5)       Deposits in Post Office Savings Bank Accounts, (6)          Post Office National Savings/Plan Certificate, (7) Deposit Receipt of the Jackson Co-operative Bank, Limited of the North Western Railway, Guarantee Bonds are to be received in the Accounts Office, and sent to the Cash  Office in sealed covers for safe custody.

802.              Deposits permissible from Contractors:
(a)    Tender deposits are accepted in the form of, (1) Cash, on which no interest is allowed, (2) Deposit Receipt of the State Bank of India, (3) Payment Order or Demand Draft on the State Bank of India, (4) Guarantee Bonds of the State Bank of India, or scheduled Banks, provided they are countersigned by the Reserve Bank of India.

(b)   Security deposits from Railway Contractors are acceptable in any one of the first six items in “Form of Deposits” above except deposit not exceeding Rs 500/- that must ordinarily be in cash.

(c)    Security deposits against payment of freight by Credit Notes or cheques: These are acceptable in (1) Cash, (2) Government Promissory Notes at 5% below their market value, (3) Guarantee Bonds of the State Bank of India, or Guarantee Bonds of Scheduled Banks, provide they are countersigned by the Reserve Bank of India.

803.              Securities permissible from Staff:  These can be in any of the seven forms detailed above.

804.              Mixed Deposits not permitted: Deposits in any particular connection must be paid, wholly in any one form.  Mixed deposits, i.e. partly in cash and partly in scrip will not be accepted, unless specially approved.

805.              Bank’s Receipts and Bonds, National Savings/Plan Certificates to Stand in the name of the Financial Adviser and Chief Accounts Officer, N.W. Railway: Bank’s Fixed Deposit Receipts, Guarantee Bonds, National Savings/Plan Certificates will be required to stand in the name of Financial Adviser and Chief Accounts Officer, N.W. Railway, Jaipur.  In the case of deposits in the Post Office saving Bank, the accounts should stand in the name of the depositor, with hypothecation to the Financial Adviser and Chief Accounts Officer, N.W. Railway, Jaipur.

806.              Conditions for Security Deposits in G.P. Notes:  G.P. Notes presented as security deposits must be endorsed to “Financial Adviser and Chief Accounts Officer, N.W. Railway or Order”. Care should be taken to see that the following conditions are fulfilled.

(a)   The last holder of the G.P. Note should be the rightful owner, according to the chain of previous endorsements.

(a)    When any of the endorsements, in the G.P. Note is signed “per pro” or “For” the previous holder, the endorsement should have previous approval of the Public Debt Office, Reserve Bank, under Bank’s certificate.

(b)   All accrued interest should have been collected by the depositor.

(c)    There should be at least two blank cages for further endorsements by the Railway to the Reserve Bank of India, Jaipur, by the latter to the Government.

(d) Government Promissory Notes should be accepted at 5% below their current market value, on the day of deposit.  In case of any material depreciation in the value of Government Promissory Notes the depositor should be called upon to make good the difference.

807.              Receipt for deposits:  A separate receipt book will be kept for acknowledgments of security deposits in Government Promissory Notes and Postal National Savings/Plan Certificate .

808.              Deposit Register: All G.P. Notes when accepted will be entered with full details in the Deposit Register. There are two registers, (1) For security deposits from Contractors, and (2) Security Deposits from staff.  The Accounts Officers of the sections concerned sections and Booking will be advised of all deposits received, copies being sent to the Departments concerned.


809.              Deposits held in Office Custody:  Bank’s Fixed Deposit Receipts, Post Office Savings Bank Pass Books and Sealed covers of Guarantee Bonds are kept in the Cash Office.

810.              Security Deposits in G.P. Notes to be lodged with the Reserve Bank of India, Jaipur for custody: All security deposits in Government Paper will be forwarded to the Reserve Bank of India, Jaipur and the Bank’s acknowledgment obtained, which must be promptly recorded in the Deposit Register.

811.              Interest on Cash deposits:        No interest is allowed on cash deposits.  Deposits are acknowledged to depositors and paid to the credit of the Railway.  The Accounts Office and departments concerned are then advised.  Registers of cash deposits are maintained in the Accounts Office and all references regarding refunds, etc must be referred to that Office.

812.              Interest on Government Paper held for over a year:  Interest on standing and Security Deposits held for over a year is collected by the Reserve Bank of India, Jaipur, as and when interest becomes due and is remitted to the Financial Advisor and Chief Accounts Officer, NW Railway, by Pay Orders to be negotiated through the Bank.  The Amount of interest payment slip is credited to the Railway, and payment of interest to various depositors is arranged by the Accounts Officer concerned by issue of Pay Orders. The Income tax deduction certificates, together with the Pay Orders and cheques, are sent to the Dy CAO (C&P)/Chief Cashier/Divisional Cashier (Pay/Cash) for arranging payments.  Interest deduction certificate are made over to the respective depositors along with the cheques.

813.              Registration of authority for refund: When refund of any deposit is authorised by the Financial Advisor and Chief Accounts Officer, the authority should be noted in the Deposit Register.  Immediately a deposit is refunded, the Dy. CAO (C&P)/Chief Cashier/Divisional Cashier (Cash/Pay)’s certificate to that effect should be obtained in the Deposit Register.

814.              Procedure for return of Government scrip to depositors: Deposits in Government paper are lodged with the Reserve Bank of India, Jaipur, and an application for withdrawal should be submitted when refund is authorised by Accounts Officer.  When received, the number of the scrip should be noted in the Deposit Register, and the scrip re-endorsed by the F.A. & C.A.O. where necessary.  Local depositors are required to submit a stamped receipt before delivery of the scrip is taken.  Likewise, depositors, where the scrip is sent by Registered Post, are first required to send their stamped receipt.

815.              Return of Sealed Covers containing Banks’ Guarantee Bonds: Such sealed covers containing Guarantee Bonds are received from Accounts Offices for safe custody in the Cash Office.  When return of any such sealed cover of Guarantee Bond is required, the Accounts Officer will authorise delivery of the same to staff ‘bearer’ of his office, whose acknowledgments should be obtained and the authority filed in the Cash Office.  No receipt is required either from the depositor or the Bank, and further disposal of such Bonds rests with the Accounts Office.

816.              Authority to negotiate scrip: The Financial Adviser and Chief Accounts Officer, N.W. Railway, only is authorised to negotiate Government Scrips.  Scrips endorsed in favour of any other official is, therefore, not to be accepted.  Transfers of F.A. & C. A. Os should be notified to the Reserve Bank of India, and the General Post Office, and specimen signature of the relieving Officer sent by the Accounts Officer, Books Section.

817.              Certificates for deposits: When contractors, for the satisfaction of their Auditors, call for certificate of their deposits in Government paper, they should be required to submit statement in duplicate showing the date of deposit, year of issue of the Government paper, amount deposited, and the number and date of the Cash Office receipt.  One copy of the statement is to be returned duly certified, and the other retained in his case file.  Should such statement include deposits in cash and scrip, the items relating to scrip should be certified, and the statement sent to the Accounts Office for certification of the cash deposits, and direct return.

818.              Verification of security holdings:  A book showing deposits in scrip sent to and withdrawn from the Reserve Bank of India is maintained, from which the total balance of securities with the Bank can be readily had, and verified quarterly.  The Securities in the Cash Office should likewise be noted every quarter and compared with the out standings in the Deposit Register.

819.              Verification of deposits published in the Government Gazette:  Every year on 31st December, the total securities of the N.W. Railway with the Reserve Bank of India, Jaipur, should be classified according to their rates of interest, and compared with the statement of deposits published by the Reserve Bank in the Jaipur Government Gazette.

820.              Annual return of security holdings:  A statement similar to the above, but including deposits in all forms, should be prepared from the various registers, as on 31st March each year, for submission to the Accounts Officer, Booking.

821.              Period of records: Deposit Registers must be permanent records. Case papers for refunded deposits should be kept in an annual file.  These files need not be retained beyond five years.




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CHAPTER-VI

SURPRISE CHECK OF CASHIERS’ CASH AND ACCOUNTS

     The Cadre of the Cash & Pay Department includes an Inspector of Cashier and Divisional Cashier (Pay) attached to each Divisional (Pay) Office.  Their inspection duties are briefly outlined as below:

901.              Cashiers' Account: The Cashiers' cash and accounts which must be up-to-date shall be subject to surprise checks by the Inspector of Cashiers.

The checks exercised by the Inspecting Cashier should be comprehensive and of a searching nature and should be conducted with an element of surprise.

The programme for the inspection of Cash and accounts of the Headquarters Cashiers will be drawn up every month by the Divisional Cashier (Pay) on the Divisions concerned in such a way that the cash and accounts of each Cashier of the Division is inspected at least once each month by the Inspecting Supervisors of Cashiers.  The programme of inspection shall be kept strictly confidential.

The following procedure should be observed in general by the Inspecting Supervisors of Cashier during their inspection:-

(a) The cash balance of Cashiers should be recorded by actual   
 count.

     (b) The cash book should be checked to see that all bills, transfers and extracts of bills have been taken to account and unpaid amounts have been correctly extracted from the bills. It should also be seen that the cash book is maintained properly and balanced and closed regularly.

     (c) Bills on hand should be checked with particular reference to the Summary of the bills, to see that all sheets are intact. It should also be seen that no bill is retained beyond the prescribed time limit of one month on any account.

     (d) Unpaid amounts should be noted from the bills, transfers and extracts of bills on hand, and tallied with the cash balance in the hands of the Cashier.

     (e) The body of the bills should also be scrutinized to see that the certificates recorded by the witnessing officials are correct and that payments have been made according to the scheduled programme.

     (f) All the bills in the hands of the Cashier should be listed according to the month, and the unpaid amounts extracted and a summary prepared.

     (g) A statement should be prepared in the following form showing the Assets and Liabilities of the Cashier, whose accounts are undergoing check on a Cash Book Extract form. Any deficiency detected must be made good on the spot, and amounts found excess should be entered immediately in the Cash Book and credited to the Railway, under Challan acknowledgement.

Liabilities:
 (i) Amount of bills on hand according to month                                          and PMR No. and date.
     (ii)   Imprest Cash.     

Assets:
(i)      Cheques on hand.
(ii)   G.C. Notes, Cash and Stamps on hand.
              (iii)   Cash Vouchers.

While checking the Cashiers' account it must be ensured that Cashiers follow the Cash & Pay Office Manual and Office Orders. Any deviation from the rules detected at the time of inspection should be specially brought out in the inspection report.

All inspection reports of the Division should be submitted to Division Accounts Officers through the Divisional Cashier (Pay) concerned, those of the Headquarters accounts will likewise be submitted to the Dy CAO (C&P)/Chief Cashier through Divisional Cashier (Pay), for such action is considered necessary.

Inspecting Supervisor of Cashiers should answer the following questionnaire when they check the Cashiers cash and accounts and submit the same along with their Inspection Reports.

CASH AND ACCOUNTS CHECK QUESTIONNAIRE

Name of Cashier ………………………………………………

Division …………………………………………………..

Date of check …………………………………………….
Questions
Replies.

(i)

When were the accounts last checked by you or your predecessor?


(ii)
(a)
Have all the irregularities detected on     the last occasion been removed?

(b)
Has the excess/shortage detected on the last occasion been deposited/made good?

(iii)

Have you checked up the entries made in the Cashiers cash book after your last Inspection?

(iv)

Are the Cashiers Cash Book maintained properly and balanced as per orders in force?

(v)

Is the Cashier submitting periodical Cash Book Extracts showing his Liabilities and Assets on due dates?

(vi)
(a)

Are the office copies of the unpaid wages lists being maintained properly?

(b)
Have unpaid wages lists issued since last inspection been filed, and copies thereof sent to the bill drawing officers in time? Have you verified the particulars of dispatch of these unpaid lists?

(vii)
(a)



Are there any bills with the Cashier, which have been retained beyond the time limit of one month? Is so, have you got them cleared immediately?


(b)

Have you taken the Cashier’s explanation for having retained any bill?

(viii)
(a)
Are any bills returned under Irregularity Statements lying indisposed  with the Cashier?

(b)
If so, quote the numbers and dates of Irregularity Statements and the action taken to effect prompt clearance.

(ix)
(a)

Are unpaid wages being paid from Imprest Cash as per rules?


(b)
Are Imprest Accounts being submitted thrice monthly for recoupment?

(x)


Have all the amounts recovered on account of absence during assumed attendance been deposited promptly at the earliest opportunity?



(xi)

Has appropriate action been taken on amounts short passed in audited bills? Give particulars, with references.

(xii)

Have certificates been properly recorded in the bills by witnessing officials as per rules?

(xiii)

Have remarks against unpaid items of a bill been obtained from witnessing official, and action taken as per their remarks?

(xiv)

Have you examined the Tools and Plant Register, Money Order Register? State condition of these Registers.

(xv)

See whether paid vouchers as entered in the returning Advices of Cashiers are regularly returned by them and that these vouchers are promptly sent to Accounts by the Cashier and acknowledged.

(xvi)

Count the total number of bills in hand, both fully paid, and unpaid as well, and also those under return to Accounts through the Cashier, and compare the total with the entries made in the Cashier’s Cash Book?

(xvii)

Verify and tally with the Cashier’s Ledger account the Voucher Liability of Cashier according to the Cash Book Extract prepared and checked as on the date of Inspection, and certify that this has been done also obtaining the Divisional Cashier (Pay)’s certification thereto.

(xviii)

General remarks if any.


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