Dos and Don’ts 

• All monetary transactions should be entered  in the cash book in the prescribed form as soon as they occur and duly attested.
• The cash book should be closed regularly and completely checked, and at the end of each month the cash balance verified physically.
• In respect of Government moneys paid into the bank, the relevant entry in the cash book should not be attested unless the bank's receipt on the challans is verified.
• No money should be disbursed unless a legal aquittance from the person(s) entitled to receive the amount drawn on a bill is obtained.
• An account of undisbursed Pay & Allowances should be kept in a register in form GAR 25 and the amounts remaining undisbursed for 3 months should be refunded.
• For all moneys received, receipts in the prescribed form GAR 6 should be issued and it should be ensured that such receipts have duly been entered in the cash book.
• All moneys received in cash or by cheques/Demand Drafts should be promptly paid into the bank/sent to the PAO, as the case may be.
• A proper account of expenditure and revenue receipts should be rendered to the PAO by the prescribed dates and in the prescribed forms.
• Except where otherwise specifically provided, any loss or shortage of public money, stamps, stores or other properties caused by defalcation or otherwise should be immediately reported to the next higher authority as well as to the Principal Accounts Officer and the concerned Audit Officer.
• No expenditure should be incurred without the sanction of the competent authority.
• All charges actually incurred must be drawn and paid at once and under no circumstances be allowed to stand over to be paid from the next years' grant.
• No money should be drawn in anticipation of demand or to prevent lapse of budget grant.
• Expenditure relating to two or more major heads should not be included in one bill and full account classification must be recorded on each bill.
• Expenditure control register should be maintained to exercise an effective check over expenditure against the budget allotment.
• Bills for pay, leave salary and allowances should be prepared separately for :-
  • Establishments whose charges are debitable to different heads of Accounts,
  • Personnel to whom salary is payable individually by cheque, and
  • Group `D' Employees.
• T.A. claim not preferred within one year from the date on which it became due should be dealt with in accordance with the provisions of SR 194-A and the GI Orders there under.
• Contingent charges should not be drawn in advance in abstract bills except in the case of contingent charges requiring counter signature by the Controlling authority after payment. In such cases the amount of each sub voucher in support of the charges should be given in the Abstract bill.
• Grants in Aid Bills may be clearly marked as Conditional or Unconditional Grants in Aid.  Furnish  the Utilization Certificate for the Conditional Grants in Aid within the time specified in the sanction order. Utilization Certificate may not bunched across the different heads of account and should not be kept pending for years.