Treasury Officer.
3.9 Government promissory notes belonging to a Municipal Committee (including a small town committee) or Zilla Council should, if they are not likely to be returned within twelve months, be sent for safe custody to the Treasury Officer of the nearest Government treasury; in all other cases valuables belonging to the Committee (including a small town committee) or Zilla Council should, if there is a branch of the Bank situated within the municipality or the small town committee concerned- or at the headquarters of the district be kept in that bank and if there is no such bank, be kept in the Government treasury in a strong box to be deposited in the double lock room, and the keys of such strong box may remain with such person as the Committee or Zilla Council may direct; provided that securities endorsed in favour of any person acting as a banker or any bank other than the State Bank of Pakistan or a bank acting as its agent1 for transacting Government
business and fixed deposit receipts of such persons or banks, other than the State Bank of Pakistan or a bank acting as its agent for transacting Government business shall be deposited in the Government treasury.
NOTE.—The provisions of this rule apply also to Market Committees. 3.10 Title deeds, Government securities, certificates of guaranteed railway stock, all
deeds or other documents purporting to convey a title or claim to any valuable security and all valuables not required for the immediate use of the Ward of the Court or his estate, shall be deposited in the treasury, in a strong box, the key of which should remain with the Deputy Commissioner or the Manager. Within the box shall be kept a register in Form No. 44 prescribed in the Court of Wards Account Code, in which should be entered every document or valuable article contained therein except securities filed by' servants or contractors. Whenever a document or valuable article is removed the fact shall be noted in columns 7 and 8 and the entry initialed by the Deputy Commissioner or the Manager, if authorised by the Deputy Commissioner the date of return of such document or article shall be noted in the remarks column, the same number being retained for each document. On relief of the Deputy Commissioner or the Manager if he is in charge of the key of the box, a certificate stating the document and articles handed over by him to his successors shall be entered in this register over the signature both of the relieved and of the relieving officers.
(v) Treasury Padlocks and Keys 3.11
1. A Register of all padlocks belonging to the headquarter and sub-treasuries and treasure chest shall be maintained in the following form and kept in the headquarters strong room: - Date of receipt Number borne by padloc k and keys Number of duplicate s received Initials of Treasur y Officer who receive the keys Date of removal of any duplicate keys Number and date of order sanctionin g the removal Initials of Treasury Officer removing key
Separate pages shall be assigned to the Headquarters Treasury and for each Sub- Treasury or treasure chest. Each Sub-Treasury shall also keep a list of its own padlocks and keys in a similar form.
2. Every padlock shall have a number impressed upon it or attached to it by a metal or other label, and the same number shall be impressed on or attached to each key belonging to it. No two padlocks in the same district shall bear the same number.
3. If a padlock becomes unserviceable or ceases to be required, or if any one of the keys belonging to it is lost, the circumstances shall be reported to the Commissioner of the Division who shall pass orders regarding the disposal of the padlock and keys; No spare padlocks should be kept at a sub-treasury or, except with the permission of the Commissioner at a headquarters strong room, and duplicate keys shall not be kept at sub-treasuries.
3-A Unserviceable treasury locks, including those the duplicate keys of which have been lost should neither be disposed of by auction nor should they be handed over to the persons through whose negligence they were rendered unserviceable even after the cost has been realised from them. Such locks should, however be sent to the Commissioner for destruction.
4. No local mechanic shall ever be allowed to repair a treasury padlock or to make a new key for one.
NOTE.—All locks, keys and hinges, etc, in treasuries, sub-treasuries and other place should be inspected occasionally and more especially before the beginning of the monsoon when steps should be taken to
treat all such objects with Vaseline or oil of a suitable nature in order to prevent them from getting rusty. The Vaseline or oil should be purchased, out of the contingencies of the office concerned.
5. All spare padlocks with their keys which are held in the headquarters strong room with the approval of the Commissioner of the Division and all duplicate keys, except those belonging to the locks of the headquarters strong room door, shall be kept in an almirah in the headquarters strong room, under double lock, the key of one lock being in the hands of the Treasury Officer, and of the other in the hands of the Treasurer. The duplicate key of the lock of the almirah (containing the duplicate keys) shall be deposited with the Deputy Commissioner. The duplicates of the treasurer's keys of the headquarters strong room (double lock) door and of the single lock where the double lock can be reached only through the single lock shall be secured under the seal of the Treasury Officer and the Treasurer and made over to the Deputy Commissioner for safe custody. The duplicate of the Treasury Officer's key of the headquarters strong room door shall also be secured under the seal of the Treasury Officer and made over to the Deputy Commissioner for safe custody. Once a year in the month of July, they shall be sent for, examined and returned to the Deputy Commissioner under fresh seals of the Treasury Officer and the Treasurer in the case of Treasurer's key, and of the Treasury Officer alone in the case of his own keys, a note being made in the duplicate key register that they have been examined and found correct.
6. Whenever the charge of a treasury is transferred or a Treasurer is changed, all padlocks and duplicate keys belonging to the treasury shall be examined and compared with the register, and a certificate shall be signed that they have been found to be correct.
7. At every inspection of a treasury the Inspecting Officer shall satisfy himself that the padlocks and all keys (except duplicate keys of the headquarters strong room locks deposited elsewhere) are correct and deposited in accordance with these rules and shall make a note to this effect in his inspection report.
(vi) Treasurers' Records. 3.12
a) The Treasurer where he has been required to handle cash should maintain a simple cash book in accordance with the' provisions of Articles 29 and 30 of Account Code, Volume II. He will sign and immediately return to the Accountant (after the necessary entry in his accounts) all receipt for money received. He will stamp all payment vouchers "Paid" and retain them for delivery to the Accounts Department when the books are compared.
NOTE.---When a payment is made "by transfer" the item will not find a place in the Treasurer's Cash Book. [See also notes 1 and 2 under Subsidiary Treasury Rule 4.151].
b) The Treasurer will also maintain stock registers for stamps, match, excise banderols and opium in the custody of the treasury officer,-vide Article 31 of Account Code, Volume II.
a) All accounts connected with Treasury matters kept by Treasurers' subordinates and nominees, whether at the Sub-Treasuries or at the District should be kept in Urdu.
b) If the Treasurer in any district desires to keep his accounts in English instead of in Urdu or in addition to his Urdu accounts, there is no objection to his being permitted to do so; but he must do so entirely at his own expense.
II.---ACCOUNTANTS BEPARTMENT (i) Introductory
3.14 The rules regulating;
i. the form in which the initial or subsidiary accounts are to be kept;
ii. the form in which the accounts compiled from these initial and subsidiary accounts are to be submitted to the Accountant-General/Director, Audit and Accounts (Works); and iii. the rendering of accounts to the Accountant-General/Director, Audit and Accounts
(Works) on specified dates.
have been issued by the Auditor-General of Pakistan and are contained in Account Code, Volume II. The forms referred to in (i) above can, however, be modified in matters of detail by the Government in consultation with the Accountant" General/Director, Audit Accounts (Works). Changes of a local nature can likewise be authorised by the Accountant-General/Director, Audit and Accounts (Works) in respect of the forms referred to in (ii) above.
(ii) Classification of Transactions in Treasury Accounts.
3.15 All transactions of receipt and payment occurring at a treasury should be classified in the treasury accounts in accordance with the provisions of Chapter II of Account Code, Volume II.
(iii) Accountant's Books
3.16 The Accountant shall maintain a Cash Book and other registers subsidiary thereto in accordance with the provision of Articles 32 to 41 of Account Code, Volume II.
NOTE 1.---In the case of receipts remitted by postal money order and