PART VII (424-444)

PART VII 

RESPONSIBILITY FOR MONEYS WITHDRAWN

SECTION I

Responsibility of Treasury Officer in recovering amounts

 disallowed by the Accountant-General 

424. When the Accountant General disallows a payment as unauthorized, the Treasury Officer should promptly recover the amount disallowed, without regard to any representation or protest and if the item is a recurring one, should also refuse to make similar payments in future until the Accountant General authorize him to do so. The Treasury Officer should not enter into any correspondence regarding any such recovery. 

If a Treasury Officer receives an order to make a recovery from a government servant who has been transferred to another district, he should immediately forward it to the Treasury Officer of that other district. 

NOTE— 

A recovery should, when necessary, be made in instalments as prescribed in Article 71 of the Kerala Financial Code. 

𝗤1.The Treasury Officer should promptly recover the disallowed amount without regard to any representation or protest. Who is the disallowing authority?

(A) Accountant General 

(B) Government 

(C) Director of Treasuries 

(D) Head of Department

Answer:-(A) Accountant General 

425. (a) The Treasury Officer should invariably recover from the next contingent bill of the office concerned any amount which the Accountant General orders him to recover on account of contingencies.

(b) The Treasury Officer should ordinarily recover from the next pay bill of the government servant concerned any amount which the Accountant General orders him to recover on account of pay and similarly from the next travelling allowance bill any recovery ordered on account of travelling allowance. When, however, a recovery has to be made on account of travelling allowance and the government servant concerned does not present a travelling allowance bill within a month he should be requested to refund the amount at once in cash and if he fails to do so, it should be recovered from his next pay bill. 

(c) If a recovery has to be made but no bill from which it can be made is likely to be submitted in the near future and the government servant who has to make good the amount does not refund it promptly in cash when requested to do so, the Treasury Officer should report the circumstances to Accountant General and ask for his orders.

(d) A recovery should be shown distinctly at the foot of the bill (not on a sub-voucher) and the number and the date of the objection statement or other authority should be distinctly quoted.

426. Objections and orders which arise out of the examination by the Accountant General of the treasury accounts are communicated to the Treasury Officer by letters, audit memoranda, or periodical objection statements. To these, the earliest attention should be given and it is most important that these objection statements should be returned punctually within a fortnight of receipt and also that the replies in them should be such as will enable the Accountant General to adjust the items under objection without further correspondence. When it is necessary to communicate objections to other officers as in the case of officers subordinate to the Collector, it should be done immediately on receipt of the objection statements and early replies should be asked for. If these are not received in time for the return of the objection statement to the Accountant General, the fact should be noted in the reply column of the statement and the receipt of the reply and its transmission to the Accountant General should be carefully watched. A copy of the objection statement should be kept in the treasury. 

𝗤2.The objection statement issued by Accountant General to treasury shall be answered within:

 (A) A week

(B) A month 

(C) A fortnight 

(D) None

ANSWER:-(C) A fortnight 

427. Register of Recoveries.—Every treasury should maintain a register of recoveries, in which separate pages should be set apart, as may be convenient, for each government servant or department entitled to draw bills, etc., on the treasury. As soon as any order to make a recovery is received, whether through an objection statement or a separate slip, an entry should be made in the register. Before any bill is passed for payment, the register should be consulted to see whether any recovery has to be made. When any amount is recovered, it should be duly noted in the register along with the number and date of the voucher.

𝗤3..Register of recoveries are maintained to register the recoveries: 

(A) from pay bill of non-gazetted employee

(B) from pay bill of Gazetted employee 

(C) of dues to Government

(D) made on the advice of Accountant General 

𝗤4..Register of Recoveries' is a Register maintained in each Treasury for: 

(A) watching recoveries ordered by A.G or any other authority through objection statements/retrenchment slips

(B) noting the recoveries made towards Income Tax 

(C) noting the recoveries effected from bill towards G.P.F.,H.B.A etc

(D) None of the above items 

𝗤5..If a Treasury Officer receives an instruction from A. G that money have been incorrectly withdrawn and a certain sum should be recovered from a drawing officer and the latter requests the Treasury Officer to defer the recovery, the Treasury Officer:

(A) may postpone the recovery

(B) shall seek the orders of AG on the request

(C) should request the Drawing Officer to take up the matter with the A.G

(D) should effect the recovery without delay and without regard recovery order to any correspondence undertaken with reference to the recover order

𝗤6..Register of recoveries maintained in treasuries for noting recovery notices of objection statement from Accountant General: 

(A) 425 KTC' Vol.I

(B) 427 KTC Vol.I

(C) 426 KTC Vol.I

(D) 428 KTC Vol.I

𝗤7..What is the main purpose of maintaining a "Register of Recoveries by each treasury : 

(A) To have a collective record of recoveries made from bills 

(B) To watch the recovery of amounts attached from the salary of officials 

(C) As a watch register to ensure that orders of recovery received from AG through objection statements or on separate slips are given effect to while passing the claims 

(D) None of these

SECTION II 

General rules applicable to all Drawing Officers 

(a)  RESPONSIBILITY IN CLEARING AUDIT OBJECTIONS 

428. Every government servant must attend promptly to all objections and orders communicated to him by the Accountant General in the manner prescribed in Article 69 to 74 of the Kerala Financial Code. 

(b) GENERAL RULES REGARDING THE FORM

 OF VOUCHERS FOR DISBURSEMENTS MADE, ETC. 

429. A government servant is responsible for the safe custody of moneys received by him from the treasury for expenditure on behalf of the Government and shall maintain the prescribed accounts for watching the correct disposal of the money (e.g., by disbursement of pay, allowances, etc., among the staff) and for checking the cash balance in the office. 

𝗤8.A Government servant supplied with funds for expenditure shall be responsible for such funds until an account of them has been rendered to the satisfaction of: 

(A) his Controlling Officer 

(B) the Accountant General

(C) the Government 

(D) his Head of Department 

ANSWER:-(B) the Accountant General

430. (a) Subject to the provisions of clause (b) below a government servant shall obtain, for every disbursement which he makes on behalf of the Government including every repayment of moneys which have been deposited with the Government, a voucher setting forth full and clear particulars of the claim, using as far as possible the particular form, if any, prescribed for the purpose and shall obtain at the time of making payment, either on the voucher or on a separate paper to be attached to it, an acknowledgment of the payment signed by the payee by hand and in ink. In doing so, he shall observe carefully the directions in Rule 163 in regard to the preparation of vouchers and the stamping of receipts. When possible, he shall require the payee to note the actual date of payment in his acknowledgment. When it is not possible for the payee to note the actual date of payment either because he is illiterate or because he is required to present a signed receipt before payment is made, the disbursing officer shall enter the actual date of payment on the relevant voucher with his initials either separately for each payment or for groups of payments as may be found convenient. 

NOTE—

 As adjustment bills for ‘Nil’ amounts involve no payment, it is not necessary to insist upon any acknowledgment of payment in respect of such bills.

If a payee is not able to write, his signature on the acknowledgment shall be taken in the form of his mark or preferably his thumb impression, attested invariably by some known person [See Rule 163 (g) of Part V]. 

If a payee signs his acknowledgment in a language other than English, he shall be required to write also the amount acknowledged in words in that language in his own handwriting. His acknowledgment, including the amount acknowledged and any remark made by him, shall be translated into English and his signature shall be transliterated in Roman characters. If a payee cannot sign his name in script known to the disbursing officer or a member of his staff or if he can sign in a script known to one of them but cannot write the amount acknowledged in words in it, the procedure applicable when a payee is not able to write shall be followed. 

A cash memorandum shall not be treated as a proper voucher (or a valid receipt), unless it contains a specific signed acknowledgment of the receipt of the moneys by the signatory from the government servant concerned, and is duly stamped* with a revenue stamp as required by section 3 of the Indian Stamp Act, 1899 (Central Act 2 of 1899) read with article 53 of schedule I thereof if the amount paid exceeds ` 20. 

Exception  1—

A special procedure is prescribed for obtaining the payee’s acknowledgments of payments on account of the pay and allowances of government servants (See Rule 432 below). 

Exception 2—

The facsimile signature of the executive authority or a municipality may be accepted as the payee’s signature on an acknowledgment of the payment of a municipal tax on a government building. 

(b) If, in very exceptional circumstances, it is quite impossible to furnish a proper voucher with the payee’s acknowledgment in support of a payment, a certificate of payment showing the particulars of the claim signed by the disbursing officer and endorsed by his immediate superiors shall be placed on record. 

𝗤9.What is the procedure to be adopted in very exceptional circumstances, when it is found not possible to furnish a proper voucher with payees' acknowledgment in support of a payment? 

(A) The Disbursing Officer has to insist for acknowledgment 

(B) The Disbursing Officer has to record certificate of payment showing the particulars of the claim and endorsed by his immediate superior 

(C) Circumstances under which acknowledgment could not be obtained should be explained in the voucher 

(D) The Disbursing Officer has to seek advice of his controlling officer 

ANSWER:-(B) The Disbursing Officer has to record certificate of payment showing the particulars of the claim and endorsed by his immediate superior 

(c) If a disbursing officer anticipates any difficulty in obtaining an acknowledgment in the proper form from a person to whom any moneys are due, he shall decline to deliver the cheque or cash to him or to make a remittance to him, as the case may be, until he receives a proper acknowledgment of the payment with all the necessary particulars. 

Whenever a payment is made by remittance, a note of the date and mode of remittance shall be made on the bill or voucher at the time of remittance. When a remittance is made by postal money order, its purpose shall be briefly stated in the acknowledgment portion of the money order form in continuation of the entry “Received the sum specified above on ………………”, and sufficient space shall be left below the manuscript addition for the signature or thumb impression of the payee. 

Whenever a disbursing officer of the Public Works or Forest Department tenders money orders to the Post Office for issue with a cheque in lieu of cash, he shall demand an individual receipt for each such money order. 

𝗤10.If a Disbursing Officer is unable to obtain an acknowledgement in the proper form from a person to whom money is due: 

(A) he may pay the money and certify the payment over his signature 

(B) he may pay the amount and certify the payment by obtaining signature of two witnesses 

(C) he shall credit the amount under Deposits 

(D) he shall decline to make the payment until he receives a proper acknowledgment with all the necessary particulars.

ANSWER:-(D) he shall decline to make the payment until he receives a proper acknowledgment with all the necessary particulars.

(d) When an article is obtained by value payable post, the value payable cover, together with the invoice or bill showing full details of the items paid for, shall be treated as a voucher, and the disbursing officer shall note on the cover that the payment was made through the Post Office and includes the postal commission. 

(e) A disbursing officer may retain a certified copy marked ‘Duplicate’ of a receipted voucher, when this is necessary in order to complete the record in his office, but the payee shall not be required to sign any such copy or to give a duplicate acknowledgment of the payment. 

NOTE— Whenever copies of invoice are required to be furnished by the suppliers such number should be restricted to the minimum and the number required should be indicated in the supply order. The copy should be distinctly marked as ‘Duplicate’; ‘Triplicate’ etc. (See also Note 6 of the Form of the Supply Order in Appendix XIII of the Stores Purchase Manual specifying the number as triplicate). 

431. No voucher shall be treated as a valid voucher unless it bears a distinct pay order, specifying the amount payable both in words and in figures separately and signed and dated by hand and in ink by the responsible disbursing officer. Cashiers and other government servants who are authorized to make payments on passed voucher shall not make any payment on a voucher unless it bears pay order satisfying the requirements. The fact of payment with date, the manner in which payment is made (whether by cash or cheque) and the details of the bill in which the amount was drawn should also be recorded on the voucher and attested by the dated signature of the disbursing officer.

𝗤11.No voucher shall be treated as valid voucher unless it bears:

(A) Distinct Pay order 

(B) Specify the amount payable both in words and figures 

(C) Signed and dated in ink by the disbursing Officer

(D) All of the above 

Correct Answer:-Option:-D

NOTE 1—The pay order on the voucher shall be in the following form, viz., 

“Pay `....................(Rupees……………..) to (name of payee)………………………………by cash/cheque…………….. 

Signature, 

Station…………......……… Name and Designation of  the Date……………………. Disbursing Officer.” 

The facts of payment should be recorded on the voucher in the following form viz., 

“Paid by cash/cheque No……………….. date…………….on ……………… No…………. Date ………………….and amount of bill………………… 

Entered as item No………………… in the ………………………………… (contingent or other register.) 

Head of debit ……… Station…………......……… Signature, Name and Designation Date…………………… of the Disbursing Officer.” 

The pay order and the details of payment may be recorded on the reverse of the payee’s receipt, preferably by means of rubber stamps. But the signature and dates should invariably be by hand and in ink. 

NOTE 2—The pay order should always be on the invoice marked ‘original’. When the ‘original’ is lost the pass order should not be recorded in the copies marked ‘duplicate’ etc., instead an authenticated true copy should be obtained and passed. In the ‘duplicate’ or ‘triplicate’ copies of the invoices a certificate of the payment should, however, be recorded as below:— 

“Certified that the original of the invoice/bill has been passed and paid-Vide item No…………in……………………(contingent or other register).”

(c)   DISBURSEMENT OF PAY AND ALLOWANCES 

OF GOVERNMENT SERVANTS 

432. (a) The head of an office is personally responsible for all moneys drawn as pay, leave salary, allowances, etc., on an establishment bill signed by him or on his behalf until he has paid them to the persons who are entitled to receive them and has obtained their dated acknowledgments, duly stamped when necessary. These acknowledgments shall be taken as a rule on the office copy of the bill. When the head of the office concerned considers that an establishment is so large or scattered that the payee’s acknowledgments cannot, without undue inconvenience, be obtained on the office copy of the bill, he shall maintain a separate acquittance roll in Form T.R. 95 and obtain the payees’ acknowledgments in it. 

𝗤12.Pay and allowance of establishment can be drawn by

(A) Gazetted officer

(B) Non Gazetted officer

(C) Both (A) and (B)

(D) None

Answer: (C) Both (A) and (B)

𝗤13.Acquittance Roll is defined in rule 

        A:-432 (a) KTC Vol. 1 

        B:-432 (b) KTC Vol. 1 

        C:-432 (c) KTC Vol. 1 

        D:-432 (d) KTC Vol. 1 

        Correct Answer:- Option-A:-432 (a) KTC Vol. 1 

𝗤14.Acquittance register in form: 

(A) TR 96

(B) TR 75

(C) TR 6. 

(D) TR95

The leave salary of a non-gazetted government servant who is on leave in India shall be drawn in the district in which he was last on duty and he must make his own arrangements for having it remitted to him, when necessary. As an exception to the procedure prescribed in the preceding paragraph, when a government servant is on casual leave or other leave, any moneys due to him may be remitted by postal money order at his expense, if he has made a written request for this to be done, in that case, the receipt given by the Post Office and the payees’ receipt shall be attached to the office copy of the bill or to the acquittance roll, as the case may be. Alternatively, a government servant who is on casual or other leave may make a written request that any money due to him be paid to a specified government servant belonging to the same office; payment shall then be made accordingly, provided that the Government servant nominated produces an acknowledgment signed by the absentee (and stamped when the amount exceeds ` 20) and that the disbursing officer is satisfied that the absentee’s written request and acknowledgment of the payment may be accepted. *The government servant who receives the moneys shall sign on the back of the absentee’s acknowledgment in token of his having received the moneys on the absentee’s behalf. The acknowledgment shall be attached to the office copy of the bill or to the acquittance roll, as the case may be, and the remark “Separate receipt attached” shall be entered in the appropriate place in the office copy of the bill or in the receipt column of the roll. Any such payment is made entirely at the risk of the government servant to whom the amount is due, and no claim shall lie against the Government under any circumstances on account of any loss which he may suffer in connection with it. 

For the disbursement of the pay and allowances etc. due to non-gazetted Government Servants on tour or on camp or working at out of the way places other than the headquarters of the drawing officer, any one of the following methods may be adopted at the written request of such Government Servants, namely:¬

(i) remittance to the camp by postal money order at the cost of the Government;

(ii) remittance to the camp by a Reserve Bank of India draft (to be sent by registered post) provided the Government Servant gives an acknowledgment signed by him (and duly stamped when necessary) along with the request to make such remittance to camp; and 

(iii) payment to another employee of the same office as specified in the request provided that the employee produces an acknowledgment signed by the absentee (and stamped when necessary). 

NOTE—In case of remittances made by draft under the method (ii) above an acknowledgment of the draft should be obtained from the payee and filed in serial order. 

If a government servant who is entitled to receive any moneys drawn from the treasury on his behalf fails to claim payment in person or in accordance with preceding paragraph before the end of the month in which they are so drawn the moneys drawn for him shall ordinarily be refunded by short drawal in the next bill, and drawn afresh when he claims them, if the rules regarding arrear claims permit it. When the drawing officer considers that the earlier refunding of any such moneys would cause undue inconvenience, he may retain them for any period not exceeding three months, but he will continue to be held personally responsible for them and must make satisfactory arrangements for keeping them safely. Undisbursed pay, allowances and leave salary shall not, under any circumstances, be placed in deposit.

NOTE—Notwithstanding anything contained in this rule, Government may, in special circumstances authorize payment of such part of the claim of a government servant, who does not draw his own bills, to be made to a person and to the extend, as may specifically be so asked for, in writing, in this behalf by the government servant concerned. In such a case, the receipt given by the person so authorized to receive the sum specified, shall constitute a valid acquittance for the amount paid to him and the receipt for the balance only, if any, when paid shall be obtained from the government servant concerned. 

(b) As far as possible, a clerk who has helped to prepare a bill for establishment pay, etc., shall not be allowed to have anything to do with the disbursement of the pay, etc. 

(c) A large office in which it would be inconvenient to watch the disposal of undisbursed pay and allowances through the office copies of bills or the acquittance roll shall maintain a register in Form T.R. 22 for the purpose. The same register shall also be used, when necessary, for watching the disposal of the undisbursed balances, if any, of amounts drawn on contingent bills in excess of the permanent advance. 

432(d) The drawing officer shall either check each acquittance roll himself by adding up the items, comparing the total of the corresponding establishment bill and the money received from the treasury, and seeing that any difference between the totals is properly accounted for, or have it so checked by a responsible government servant. The government servant who checks an acquittance roll shall sign a statement at the foot of it as follows:— 

“Checked in accordance with Rule 432 (d) of the Kerala Treasury Code.” 

𝗤15.Drawing officer shall record the certificate “checked in accordance with the rule of KTC Vol. I”, in the acquaintance roll. Which rule?

(A) 434

(B) 433 

(C) 432(d)

(D) 432(b) 

Answer:-(C) 432(d)

𝗤16.The drawing officer who checks the aquittance roll shall sign a statement under rule:

(A) 434 KTC Vol 

(B) 432 (d) KTC Vol 

(C) 431 KTC Vol 

(D) None Note. 

ANSWER:-(B) 432 (d) KTC Vol I

𝗤17.The Government servant who checks an acquittance Roll shall sign a statement at the foot of it as checked in accordance with rule _________.

 A:-Rule 432(d) of the Kerala Treasury Code 

 B:-Rule 423(d) of the Kerala Treasury Code 

 C:-Rule 423(d) of the Kerala Account Code 

 D:-Rule 423(b) of the Kerala Account Code 

 Correct Answer:- Option-A:-Rule 432(d) of the Kerala Treasury Code

(e) A disbursing officer shall not make the last payment of pay, allowances, etc., to a government servant who is finally leaving the service of the government on retirement, resignation or dismissal or is placed under suspension, until he has satisfied himself that no amount is due to the Government from the government servant. In regard to the recovery of overpayments, etc., from any such government servant, he shall follow the detailed procedure laid down in Rule 212. A disbursing officer shall also not pay, any pay, allowances, etc., due to a deceased government servant to the heirs of the government servant after his death until he has satisfied himself that no amount is due to the government from the government servant. 

NOTE—For amounts recovered at the time of disbursement of salary from officials in cash such as recoveries on account of attachment order issued from a co-operative society, a receipt should be given as required in Rule 90 (a). 

𝗤18.Who is personally responsible for all money drawn as pay, leave salary, allowances etc. on an establishment bill signed by him.         

A:-Establishment clerk 

B:-The head clerk 

 C:-Head of office 

D:-None of these 

Correct Answer:- Option-C:-Head of office  

𝗤19.Acquittance Register in form 

A:-T.R. 95 

B:-T.R. 96 

C:-T.R. 85 

D:-T.R. 86 

Correct Answer:- Option-A:-T.R. 95 

𝗤20. Responsibilities of the Head of Office in the disbursement of pay and allowances to the government servants:

(A) 200 KTC Vol. 1

(B) 432 of KTC Vol. 1

(C) 444 KTC Vol. 1

(D) 400 of KTC Vol. 1

𝗤21.Undisbursed pay of a Government servant who failed to claim payment in person within three months of drawal was credited to "deposit". Was it regular? 

(A) Yes. The action is regular 

(B) No. The amount should have been retained 

(C) Irregular, as the rules stipulate that undisbursed salary shall not under any circumstances be placed under "deposit" 

(D) Action is correct as the claimant has not turned up even after 3 months 

ANSWER:-(C) Irregular, as the rules stipulate that undisbursed salary shall not under any circumstances be placed under "deposit" 

(d)  DISBURSEMENTS OUT OF THE PERMANENT ADVANCE 

433. Every government servant who has been granted a permanent advance shall regularly check the correctness of the balance with the help of his contingent registers or, if the advance is used for other purposes besides meeting contingent expenditure, with the help of a register in Form T.R. 96 which he shall maintain for the purpose.

(e) CUSTODY OF VOUCHERS AND ACQUITTANCES 

434. All vouchers and acquittances are important documents and should be filed and preserved carefully in the office concerned, when they are not sent elsewhere for audit in accordance with the rules. 

(f) CANCELLATION AND DESTRUCTION OF SUB-VOUCHERS 

435. (a) Sub-vouchers to contingent bills should be ‘cancelled’ in such a manner that they cannot subsequently be used fraudulently to claim or support a further payment. 

(b) Whenever a drawing officer signs a fully vouched contingent bill for presentation at the Treasury for payment or a detailed contingent bill for submission to the controlling authority, he should at the same time cancel all the sub-vouchers which relate to the bill. He should endorse the word “cancelled” across each sub-voucher in red ink or by a rubber stamp, and initial it with date. He should certify on the bill that all the sub-vouchers relating to it have been so cancelled that they cannot be used again. When the amount of a sub-voucher exceeds the permanent advance it should be cancelled as soon as the payment has been made and entered in the contingent Register. 

𝗤22. Whenever a Drawing officer signs fully vouched contingent Bills for submission in treasury

(A) He should endorse the word "Cancelled" on each sub voucher 

(B) He should endorse the word "Crossed" on each sub voucher 

(C) He should endorse the word "Endorsed on each sub voucher

(D) He should endorse the word "Invalid" on each sub voucher 

Correct Answer:-Option:-A

(c) [Omitted]

(d) No sub-voucher should be destroyed until three years have elapsed from the date of the payment—See Article 358 of the Kerala Financial Code. 

𝗤23.From the date of payment, sub vouchers should be kept minimum 

 A:-2 years 

B:-3 years 

C:-4 years 

D:-5 years 

Correct Answer:- Option- B:-3 years 

𝗤24.The sub vouchers of contingent bill shall be kept in safe custody for: 

(A) 2 years

(B) 3 years 

(c)4 years

(D) 6 years 

ANSWER:-(B) 3 years

SECTION III 

Special rules for drawing officers of certain departments 
(A) SPECIAL TO PUBLIC WORKS DEPARTMENT 

436. In the case of the Public Works Department, every voucher should be enfaced with the word “checked” over the dated initials of the Divisional Accountant, as well as of any clerk who may have applied a preliminary check. Vouchers not submitted to audit (See Article 232 of the Kerala Account Code, Volume III) should be cancelled by means of perforating or endorsing stamp and kept carefully, to be made available for test audit whenever demanded by the Accountant General 

Stamps affixed to vouchers should be so cancelled that they cannot be used again, and, if with this object they are punched through, care should be taken that the acknowledgment of the payee is not destroyed thereby. 

Vouchers relating to new supplies of tools and plant should be completed by noting on them the name of the month in the accounts of which the articles acquired were brought on the Tools and Plant Received Sheet, Form 12 of Book of Forms (Public Works Accounts). 

437 Government servants should encourage contractors, suppliers of stores and other persons making claims against the Government to submit their bills and claims on the proper departmental forms. A disbursing officer should not, however, reject a bill prepared in another form if it contains all the necessary details of the claim, but should add any additional particulars that are required. 

438. When a contractor or supplier endorses in favour of a bank a bill payable by the Government, payment should be made to the bank only if he has also receipted the bill and after verifying the genuineness of the signature in both the receipt and the request to pay the amount to the bank. For this purpose the disbursing officer should require the contractor or supplier to furnish a specimen signature in his presence. If the contractor or supplier has authorized an agent to draw bills or receive payment on his behalf, the disbursing officer should require the agent to furnish a specimen signature in his presence and the contractor or supplier to attest it in his presence. Before paying the amount to the bank, the disbursing officer should compare the signature on the receipt and the request to pay the amount to the bank with the specimen signature furnished separately in his presence and satisfy himself that they are genuine. The disbursing officer should keep a file of the specimen signature of contractors or suppliers and their agents for reference. 

439. The disbursing officer should see that in every voucher relating to charge for works, the following particulars are prominently specified:— 

(1) the full name of the work as given in the estimate, 

(2) the name of the component part (or sub-head) of it, if separate accounts are kept for the several component parts, 

(3) the charges, if any, which are of the nature of recoverable payments and the name, of the contractors or others from whom they are recoverable, and 

(4) the head of account to which the charges are to be debited and that to which any deduction made in the voucher is to be credited.

440. When a voucher or account exhibits any expenditure from which revenue may primafacie be expected to accrue, e.g., when a bill includes a charge for removing material from a building or other work which is being dismantled or is undergoing repairs or for clearing jungle or cutting trees in the compound of a building or on the bank of the canal, the account or voucher should show how the old materials removed or the trees cut have been disposed of, and, if they have been sold, the approximate date when the sale proceeds will be credited in the accounts. The Divisional Officer should make a note on each voucher which includes a charge of this kind as to whether the timber, etc., has any sale value and if so, by what approximate date the value realized by sale in auction or otherwise will be credited in the accounts. 

441. The disbursing officer should deal with bills received from firms for the supply of stores in original and submit them to the Accountant General as vouchers. He should not keep a copy of any such bill in his office, except as provided for under Rule 430 (e). 

(B) SPECIAL TO CHEQUE DRAWING DEPARTMENTS 
MENTIONED IN SUB-RULE (D) OF RULE 162 

442. When any moneys due by the Government to any person any payable by means of a departmental cheque are attached by a prohibitory order of a court of law, the disbursing officer should give effect to the court’s order unless he has reason to think that the amount payable is exempt from attachments, in which case he should report the matter to the Government for orders before making the payment. In giving effect to the court’s order, he should deduct the attached amount from the bill and pass it for the net amount only; if the prohibitory order was issued by a court not situated at his headquarters, he should also deduct from the bill the money order commission required for remitting the amount to the court. If the court which issued the prohibitory order is situated at his headquarters, he should remit the attached amount deducted from the bill to the court by drawing a cheque in its favour on the treasury and sending it to the court if the court is not situated at his headquarters, he should draw the amount from the treasury on a cheque and send it (less the money order commission) to the court by money order. He should invariably obtain a receipt for the attached amount from the court either before or after remitting the amount to the court. The receipt should show that the payment is on account of an attached debt and should set forth inter alia the name and capacity of the actual creditor to whom amount is due from the Government and on what account it is due and the number and date of the court’s attachment order in accordance with which the amount is paid to the court. If the attached amount relates to a disbursement in respect of which the rules require that sub-vouchers for amounts in excess of $ ` 1000 should be sent to the Accountant General, the court’s receipt should, if it is for an amount of $ ` 1000 or more, be attached to the relevant bill in which the particulars of the creditor’s claim are recorded (or sent to the Accountant General later on to be attached to that bill), and a reference to that bill should be enfaced on it in red ink. A reference to the court’s receipt should be similarly enfaced on the bill, if possible. 

When the attachment relates to an amount for which a bill has to be drawn on the treasury, the procedure laid down in Rule 211 should be followed. (See also Articles 102 and 103 of the Kerala Financial Code). 

𝗤25.The system of Appropriation Control by Treasury is applicable to all heads of accounts except in the case of: 

(A) salaries and wages 

(B) scholarships and stipends 

(C) pension

(D) all the items mentioned above

ANSWER:-(D) all the items mentioned above

443. Payments due to contractor may be made direct to a financing bank provided that the department concerned has obtained (1) a legally valid document, such as a power of attorney or transfer deed signed by the contractor and authorizing the bank to receive the payments due to him by the Government, and 

(2) the contractor’s written acceptance of the correctness of the account prepared to show what is due to him by the Government or his signature on the bill or other claim preferred against the Government on his behalf, before settlement of the account or claim by payment to the bank. A receipt given by a bank in favour of which a contractor has executed a power of attorney or transfer deed authorizing it to receive payments due to him by the Government constitutes a valid discharge for the payment due to him, but contractors should, as far as possible, be induced to present their bills duly receipted and discharged through their bankers. 

(C) BUDGETARY CONTROL 
APPROPRIATION CONTROL BY TREASURY

444. Appropriation control by the Treasuries- 

(1)The system of appropriation control by the treasuries laid down hereinafter in this rule shall be applicable to the following departments, namely: 

(i) Health Services. 

(ii) General Education. 

(iii) Collegiate Education. 

(iv) Technical Education. 

(v) Industries and Commerce. 

(vi) Agriculture. 

(vii) Medical Colleges. 

(viii) Indigenous Medicines. 

(ix) Community Development.

(x) Animal Husbandry. 

(xi) Dairy. 

(xii) Co-operation. 

(xiii) Harijan Welfare

.(xiv) Land Revenue. 

(xv) Police. 

(xvi) Any other department which may be specified by the Government for the purpose. 

(2) (a) The heads of the departments and other chief controlling authorities shall, within the time limits prescribed in the Budget Manual distribute the provision to the extent necessary under each unit of appropriation mentioned below among their subordinate officers each of whom shall further distribute thesame among the disbursing officers subordinate to him. 

(i) Travel expenses. 

(ii) Office expenses. 

(iii) Payments for professional and special services. 

(iv) Rent, rates and taxes/royalty. 

(v) Publications. 

(vi) Advertising, sales and publicity expenses. 

(vii) Grant-in-aid/contribution/subsidies. 

(viii) Scholarships and stipends. 

(ix) Hospitality expenses/Sumptuary allowances etc.

(x) Machinery and equipments / tools and plants. 

(xi) Motor Vehicles. 

(xii) Maintenance. 

(xiii) Investments/loans. 

(xiv) Materials and supplies. 

(xv) Other charges.

Explanation 1— For the purposes of this sub rule— 

(a) Travel expenses shall cover all expenses on account of travel on duty including conveyance and fixed travelling allowances but excluding leave travel concessions if any. 

Explanation 2—Wherever no sub head/detailed head is provided in the Budget estimates under a particular minor head/ sub head, such minor head/sub head should be treated as the unit of appropriation. The Controlling Officers concerned should in such cases distribute the provision under the minor head/sub head among the subordinate controlling officers/drawing and disbursing officers. The appropriation control by Treasuries should be exercised with reference to such minor heads/sub heads concerned. 

𝗤26.The system of Appropriation Control by Treasury is applicable to all heads of accounts except in the case of: 

(A) salaries and wages 

(B) scholarships and stipends 

(C) pension

(D) all the items mentioned above

ANSWER:-(D) all the items mentioned above

(b) Office expenses shall include all contingent expenditure for running an office, such as furniture, postage, purchase and maintenance of office machines and equipments, liveries, hot and cold weather charge (excluding wages of staff paid from contingencies) telephones, electricity and water charges, stationery, printing of forms, purchase and maintenance of staff cars and other vehicles for office use as distinct from vehicles for functional purposes like ambulance vans etc. 

(c) Payment for professional and special services shall include charges for legal services, consultancy fees, remuneration to examiners, invigilators, etc., for conducting examination remuneration to casual artists by the All India Radio and other types of remuneration for professional services. It will also include payment for services rendered, supplies made by other departments such as Railway, Police, etc., a distinction  being made in respect of supplies made of services rendered for the running of an office in which case the expenditure will be recorded under “Office Expenses”. 

Explanation renumbered vide G.O.(P) 81/88 dated 3rd February, 1988. ** Insertion vide G.O.(P) 81/88 dated 3rd February, 1988.

319 

(d) Rent, rates and taxes/royalty shall include payment of rent for hired building, municipal rates and taxes, etc and lease charge for land. 

(e) Publications shall include expenditure on printing of Office Codes and Manuals and other documents, whether priced or non-priced and discount to agents on sales but will not include expenditure on printing of publicity materials. 

(f) Advertising, sales and publicity expenses shall include commission to agents and printing of publicity materials. 

(g) Hospitality expenses, sumptuary allowances, etc., shall include entertainment allowance of high dignitaries, etc. Expenditure on refreshments served in inter departmental meetings, conference etc., will however, be recorded under “Office Expenses”. 

(h) Machinery and equipments/tools and plants shall include machinery, equipment, apparatus, etc., other than those required for the running of an office and special tools and plant acquired for specific works. 

(i) Motor vehicles shall include purchase and maintenance of transport vehicles used for functional activities as distinct from those used for running an office, e.g. ambulance vans. 

(j) Maintenance shall cover expenditure on maintenance of works, machinery and equipment and repairs incidental to maintenance. 

(k) Other charges shall constitute residuary head and shall include rewards and prizes; 

(3) The controlling officer immediately superior to each disbursing officer shall communicate direct to the treasury with which the respective disbursing officer has got transactions, the allotments under each unit of appropriation placed at the disposal of that disbursing officer, in Form T.R. 109. 

If one disbursing officer has got transactions with more than one treasury, separate allotments for operation at each treasury shall be made by the concerned superior officers under intimation to the treasuries. 

(4) The budget allotments at the disposal of the Head of the Department or the Chief Controlling Officer and operated directly by him shall also be intimated by him separately to the concerned Treasury for the purpose of verification by the Treasuries and admitting the bills drawn by him.

(5) Appropriation Control Registers in Form T.R. 110 shall be maintained in all Treasuries separately for each financial year. The Registers shall be maintained disbursing officer-wise, allotting sufficient number of pages consecutively for each disbursing officer. Separate volumes of the register shall be maintained for each major or sub-major head of account or groups of major heads according to the number of disbursing officers. 

𝗤27.The Treasury Officer exercises his budgetary control through:

(A) Appropriation Control Register

(B) Cash Book

(C) Allotment Letter 

(D) All of the above

ANSWER:-(A) Appropriation Control Register

𝗤28.'Appropriation Control Register' shall be maintained in all treasuries separately for each: 

(A) financial year 

(B) year from July to next June 

(C) calendar year.

(D) year from October to next September 

ANSWER:-(A) financial year 

 

(6) Each Treasury shall maintain a Register of disbursing officers with the names of their controlling officers in Form T.R. 111. To enable the Treasuries to maintain the Appropriation Control Register correctly the Chief Controlling Officer shall furnish a list of sub controlling officers to the respective District/Sub Treasuries at which the latters are authorized to draw bills. The Sub Controlling Officers shall similarly furnish a list of drawing officers under their control to the Treasury Officer concerned. Any change in the lists once given shall be promptly intimated. 

𝗤29.Appropriation Control Register is maintained by:

(A) Drawing and Disbursing Officer 

(B) Treasury Officer

(C) Bank

(D) Accountant General 

(C) Bank

ANSWER:-(B) Treasury Officer

𝗤30. As per .....each treasury should maintain a Register of disbursing officers with the names of their controlling officers       

 A:-Rule 439 (3) KTC Vol. 1 

        B:-Rule 440 KTC Vol. 1 
        C:-Rule 444 (6) KTC Vol. 1 
        D:-Rule 441 (a) KTC Vol. 1 

        Correct Answer:- Option-C:-Rule 444 (6) KTC Vol. 1

(7) As and when the allotment order is received in the treasury necessary entries shall be made in the appropriation control register under the attestation of a responsible supervisory officer. When a bill is presented for payment at the treasury, the availability of budget provision to cover the payment shall be checked with reference to the entries in the above register. The progressive total of the expenditure shall be struck after each transaction. In case the balance provision according to the Register is not adequate to cover the payment the bill shall be returned nothing the facts. 

(8) Since the distribution of budget provision among the various drawing officers in the departments down to the lowest level will be completed only by the 20th April, the treasuries are authorized to make payments during the month of April pending receipt of allotment orders. *Such payments shall not however exceed 1/12 of the previous year’s allotment for the purpose and shall be so certified by the drawing officer on the bill. The amounts so paid shall be promptly entered in the relevant columns in the Appropriation Control Register: 

Provided that no payment shall be made in respect of items that are covered by this scheme to any disbursing officer after the first May unless the allotment order from his superior officer is received in the treasury. 

𝗤31.Distribution of budget provision among various drawing officers of a department will be completed only by:

(A) 20th April

(B) 30th April 

(C) 15th April 

(D) 10th April

Answer: - (A) 20th April

(9) If for any reason the allotment letter is lost or destroyed, a duplicate may be issued indicating boldly in red ink “Duplicate”. In such cases, the Treasury Officers will take special precaution to avoid duplicate entries in the Appropriation Control Register.

(10) Disbursements relating to salaries, wages and pensions shall be exempted from the purview of the above rules. For the purpose of this rule salary includes all emoluments paid to government employees other than traveling allowance and permanent conveyance allowance and wages includes pay of menials and other contingent staff. 

(11) The expenditure on permanent travelling allowance and permanent conveyance allowance shall be debited to the detailed head “Travel expenses”. The disbursing officers shall ensure the correct debit of expenditure relating to permanent travelling allowance and permanent conveyance allowance under ‘Travel Expenses’ separately by attaching abstract to each bill in which the above two items are also claimed. The authorities who distribute the budget appropriation shall indicate separately against the provision for ‘Travel Expenses’ the amount required for payment of permanent travelling allowance and permanent conveyance allowance for the entire period. The treasuries shall note in the Register maintained by them the provision for each item and drawal regulated accordingly. 

(12) The Disbursing Officer shall prefer the claims relating to each unit of appropriation mentioned in sub-rule (1) above separately show that the treasuries shall check up the availability of provision before making payments. 

(13) If a disbursing officer has to separate funds provided under different major heads and or controlled by different controlling officers, separate allotment orders relating to the provisions under each major head shall be issued by the respective controlling authorities 

(14)The following items of expenditure in respect of the Collegiate Education Department shall be exempted from the purview of the above Rule 

1 Unified concessions 

2 Harness fee concessions. 

3 Concession to the children of disabled persons. 

4 Concession to the children/grand children of political sufferers. 

5 Concession to the dependants of defence personnel who are killed in action on front. 

6 State Scholarships. 

7 Sports Scholarships. 

8 Sanskrit scholarships 

9 Cultural Scholarship awarded to the winners of the University Youth Festivals and State Youth Festivals. 

10 Scholarships sponsored by Government of India 

(a) National loan scholarships 

(b) National Merit Scholarships 

(c) Merit Scholarships to the children of School teachers sponsored by the Government of India 

(d) Grant-in-aid scheme of scholarship to the student from non-Hindi speaking states for post-metric studies in Hindi. 

11. Scholarships newly Sanctioned by State Government. 

  (a) District- wise merit scholarships. 

  (b) State Scholarships to Muslim and Nadar girl students.

𝗤32.The system of appropriation control by the treasuries laid down in 

        A:-Rule 442 KTC Vol. 1 

        B:-Rule 441 KTC Vol. 1 

        C:-Rule 444 KTC Vol. 1

        D:-Rule 443 KTC Vol. 1 

        Correct Answer:- Option-  C:-Rule 444 KTC Vol. 1

𝗤33.Which of the following item is exempted from budgetary control: 

(A) Travel expense 

(B) Medical reimbursement 

(C) D.A. Arrear

(D) Telephone charge

ANSWER:- (C) D.A. Arrear

 

𝗤34.Appropriation control register shall be maintained in form No. ___________ for each financial year

A:-TR105

B:-TR110

C:-TR112

D:-TR113

Correct Answer:- Option-B:-TR110

𝗤35.Appropriation control Register in treasury is maintained in Form 

A:-TR 110 

B:-TR 111 

C:-TR 109 

D:-None of the above 

Correct Answer:- Option-A:-TR 110  

𝗤36.Each treasury should maintain a register of disbursing officers with name of controlling officers in the register in form

A:-TR 5 

B:-TR 110 

C:-TR 115 

D:-TR 111 

Correct Answer:- Option-D:-TR 111 

𝗤37.Appropriation control register is in form 

A:-TR 5 

B:-TR 7 

C:-TR 110 

D:-TR 7A 

Correct Answer:- Option-C:-TR 110 

𝗤38.Each treasury should maintain a register of disbursing officers with name of controlling officers in the register in form

A:-TR 5

B:-TR 110

C:-TR 115

D:-TR 111

Correct Answer:- Option-D:-TR 111

𝗤39.Appropriation control register is maintained in all ________ separately for each financial year. 

 A:-Treasuries 

 B:-District treasuries 

 C:-Sub treasuries 

 D:-Banks 

 Correct Answer:- Option- A:-Treasuries