- The following instructions for keeping the registers should be carefully attended to : -No. 1. - Register of unconvicted prisoners -Column 5 - If Christian, the denomination; if Muhammadan, the sect; and if Hindu, the caste, should be entered.Column 7 - A full description of the prisoner such as may be useful for his identification, and his left thumb impression, should, be given in this column.Column 9 - The cause of detention in jail should be shown.Column 12 - Should be filled in by the Medical Officer or under his orders by the Medical Subordinate - also see paragraph 730, Jail Manual, regarding weight on release.Column 17 - All property brought with the prisoner, or received from him afterwards, should be here entered and a note made against each article he is allowed to take inside the jail for his personal use.No. 2. - Register of convicts admitted -(1)Age, Labour, Health, Weight and Protection are to be filled in by or under the direction of the Medical Officer. The entries in this register shall be made as soon as possible after the admission of the prisoner or as soon as the necessary information is available.(2)Religion. - If a Christian, the denomination; a Muhammadan, 'the sect; or Hindu, the caste, should be given.(4)Personal description. - A full description of the prisoner, such as may be useful for his identification, and his left thumb impression should be given in this column.(5)Previous convictions. - All previous convictions, if established, should be entered in this column with the date, crime and sentence in each case.(6)Sentence. - In cases in which a convict is sentenced to two or more sentences under different warrants, the aggregate of the sentences should be shown in the heading of the register, but in columns 14 and 15 each sentence should be entered separately and in detail.(7)Date of release. - If a convict is sentenced to imprisonment in default of payment of fine, the dates expiry of both the substantive sentence and the sentenece in lieu of fine should be shown. On payment of fine or reciept of notice of payment thereof, the latter date should be scored out and initialled by the Register keeper. If the fine is paid in part, an entry should be made to show the amount paid and the consequent date of release.(8)Weight. - Weights should be recorded in lb fractions of a lb being omitted.(9)A receipt stamp should be affixed to the receipt obtained from a prisoner on his release for his cash property if the payment exceeds Rs. 500/- (Revised Govt. No.___________dated ____).(10)(a)Property. - Details of all property of a convicted prisoner taken from him or delivered with him on admission into jail, or afterwards received on his account, should be entered in this register in the columns provided for this purpose.(b)When property of a prisoner is received by an official and made over to another for custody, the latter should initial the entries in this register in token of its receipt.No. 3. - Register of Civil Prisoners -(1)Distinguishing marks. - The prisoner's thumb-impression and other marks useful for his identification should be entered here.(2)The particulars regarding the amount of subsistence allowance received and disbursed should also be entered in the columns provided in this register.(3)Instructions in clauses (1), (2), (4) and (8) under Register No. 2 above also apply to this register.(4)Articles of clothing, etc., supplied to the prisoner at the cost of the decree-holder, shall be removed from the prisoner and made over to the decree-holder.(5)Articles supplied to the prisoner from the stock of the jail shall be paid for at market rates.(6)Proper receipts for the money and property returned to the decree-holder should be obtained.(7)Full account of the diet money received and expended should be kept in this register and dates of receipt and expenditure should correspond with those in the General Cash Book and Register No. 35.No. 4. - Release Diary -(a)A page or more, if necessary, should be set apart for every day, and as many volumes as are required kept up. The names of prisoners to be released after ten years should be entered on the last page of the last volume in use, and when new volumes are opened, these names should be transferred to their proper dates in them.(b)On the conviction of a prisoner, his name shall be entered on the page allotted to the day on which he is to be released, on the supposition that he will have to spend the whole term of imprisonment in jail without remission of any kind.(c)If a prisoner be entitled to be released, before the expiration of his sentence on account of the remission earned or reduction of sentence, a line shall be drawn through his name where it is entered on the date of the expiration of his sentence and a reference made in the column of remarks to the new date on which he is to be released; on the latter date a fresh entry shall be made. The same method shall be adopted when a prisoner receives a further sentence.(d)If a prisoner be sentenced to imprisonment of which the whole or any portion is in default of payment of fine, and if the fine or a portion of it be not immediately paid, the date of release shall be fixed and entered in the release diaries on the dates which correspond to payment as well as to non-payment of the fine. When any portion of the fine is subsequently paid, the date of release shall be altered accordingly.(e)The names of civil prisoners shall be entered on the date on which they are to be released at the bottom of the page.(f)The names of convicts should not be transferred to a new date till remission has been sanctioned by the Superintendent or other sanctioning authority.(g)When a prisoner is transferred or dies before the expiry of the sentence, his name shall be scored out under the date in which it is entered and full particulars shall be furnished regarding him under the date on which he was transferred or died.(h)Cause of discharge such as an appeal, expiry of sentence, transfer, furnishing security, or under remission rules shall be entered in the column of remarks. If the prisoner is released under the remission rules, the amount of remission earned shall also be entered in this column.No. 5. - Punishment Register -(1)Column 13. - If the entry to be made in this column is a long one, it may be written across the book, but space should be left for the other necessary entries relative to the case in the other columns.(2)Entries of punishments of whipping and of sentences inflicted by a Court for offences committed in jail, shall be entered in red ink, in order that they may be readily distinguished. At the end of each month, an abstract of offences and punishments according to the headings in monthly Statement No. VI shall be prepared.(3)When a prisoner is sentenced to flogging the previous punishments awarded to him shall also be entered in this register.(4)When a prisoner is sentenced to whipping, change of labour or penal diet, the Medical Officer's certificate as to the fitness of the prisoner to undergo the punishment should be obtained in column 15.(5)When the prisoner punished is a female, letter "f" shall be written under her register No. in column 2.(6)When an offence is committed it should be brought on this book promptly. Even if judgment has not been pronounced.No. 6. - Register of remarks of visitors -(1)Besides the official and non-official visitors of the jail, the Inspector-General and other superior officers of Government, visiting the station, and the officers of the Education Department, may record their remarks in this book.(2)A copy of the remarks recorded in the register by any visitor shall be despatched in duplicate to the Inspector-General with a copy of the remarks made by the Superintendent.No. 13. - Hospital Register. - To be kept by the Medical Officer or the Medical Subordinate under his direction. The various entries should be made as soon as the information required is available.Column 12. - the nomenclature of diseases should be adhered to in filling in this column.No. 14. - Lock-up Register. - Against the side heading "name and number of ward" should be entered female ward, juvenile ward, convict ward No. 3, etc, as the case may be, and immediately under this entry the accommodation of such ward should be given. The number of prisoners actually confined in a ward at any lock-up should be given against the date.(2)If convenient separate register may be used for large enclosures in a jail and consolidated into another register by the Deputy Superintendent.No. 16. - Register of persons passed in or out of Jail. - Only persons other than prisoners should be entered in this register; the names of prisoners passing in and out shall be recorded in a separate register.No. 16(a). - Register of prisoners passed in and out of jail: -(1)All prisoners sent out of the jail during the day shall be entered in this register, whether on release, transfer, or work outside the jail. Similarly all prisoners received into the jail by transfer, on conviction or on return from work shall be entered therein.(2)When a gang of prisoners is sent out of the jail on extra-mural work, the name of each prisoner shall be entered, but when the gang is brought back, the names shall be called over from the outgoing entry, and if correct, need not be re-entered, but the total strength of the gang with particulars thereof shall be entered as having admitted into the jail.(3)Signature of the warder and the convict officers incharge of the gang shall be taken in column 5.No. 17. - Register of articles passed in or out of the Jail Gate. - The entries in this register should be checked periodically by the Superintendent and daily by the Deputy Superintendent with the receipts of provisions, raw materials, etc., and the sale or removal of manufactured articles, etc. to see that they correspond. A note of the fact that such comparison has been made, with the result, should be entered.No. 18. - General Cash Book -(1)In this register shall be entered the receipt and disbursement of all moneys passing through the hands of the Deputy Superintendent, except such as relate to the Manufactory Department for which a special register is provided.(2)A fixed sum of money known as the "permanent advance" is sanctioned for every jail. On the 1st April, of each year the Accountant- General is to be furnished with a certificate that the full amount of the advance is in the possession of, and to be accounted for, by the Superintendent. Petty payments should be made by the Deputy Superintendent in cash from this advance. When the payment of large sums is necessary, the Superintendent shall draw upon the Treasury by abstract bill, which he may, after obtaining a proper receipt for the amount, endorse for payment to the person to whom the money is due, or the money may be received from the Treasury and paid in cash. No large sums shall be kept in hand for more than 24 hours, so that money should not be drawn until it is actually required for disbursement. There should, therefore, seldom be a balance against the jail, except the permanent advance, prisoners' cash, diet money of civil prisoners, cash realised by sale of Government property (not manufactory), and possibly, petty refunds which, however, should always be paid into the Treasury without unnecessary delay.(3)A receipt shall be taken for all disbursements even for small sums. The receipts shall, when possible, be in the vernacular known to the payee, who shall state in words the amount received. Separate receipts for payment under Factory and Maintenance charges should as a rule, be taken. All receipts for sums over Rs. 500/- must be stamped (Revised vide_________________).(4)Large sums, shall, as far as possible, be paid in the presence of the Superintendent, but when this is not practicable, they shall be made in the presence of two respectable witnesses, who shall attest the payment by affixing their signatures to the receipt.(5)All receipts for cash payments shall bear two series of numbers, - firstly, a serial number for the year, and secondly, a serial number for the month. The former shall be entered upon the receipt at the time it is given by the recipient, of the money, the latter at the close of the month after the receipts have been arranged in the manner described in clause (3) above; the annual number should be given on top and the monthly number underneath thus No. 100/1. Receipts relating to jail maintenance and jail manufactory, respectively, shall be given a separate and distinct series of annual and monthly numbers. Only the annual numbers shall be shown in the columns provided for the purpose in Registers Nos. 35 and 45.Note. - The serial numbers should commence with the financial year, viz. 1st April.(7)Detail of the balance in hand should be prepared once a month to show how the balance is made up. The details should be very minute and must give full information as to the items which make up the balance under each of the heads under Register No. 19 separately. It should be signed by the Superintendent when prepared.(8)Receipts should not be utilized towards expenditure but should be credited into the Treasury at once. Money can be drawn from the Treasury as often as is required.(9)Cash Book should be put up daily before the Superintendent who shall initial it in token of his having examined it.(10)No advance should be made to any one from the permanent advance sanctioned for the jail.(11)A formal receipt should be issued for the money received in the jail in all cases except from the Treasury.(12)All receipts on account of diet money of civil prisoners should be credited into the Treasury at once.(13)No loans should be obtained from any person or other heads of account.No. 19. - Deputy Superintendent cash ledger. -(1)The following accounts should be kept separate in this register, a portion of the book being set apart for each :-(a)Maintenance (a) Supplies and services, accounts.(b)Contract contingencies.(b)Prisoner's cash property.(c)Prisoner's fines paid at the jail.(d)Pay and Travelling Allowance.(e)Civil Prisoner's diet money.(f)Miscellaneous, i.e. search money, sale of unserviceable articles.The entries under these heads should be taken daily from the general cash book (Register No. 18)(2)(a)Maintenance accounts. - All money transactions, receipts, and disbursements, relating to these heads shall be entered in detail and the balance struck daily.A detail of the balance in hand shall be prepared once a month as required by clause (7) of the instructions under Register No. 18.(b)Prisoner's cash property. - All money, the property of a prisoner, should be entered on the left hand page, and all amounts paid to a prisoner at the time of release or credited to Government as his fine, etc., should be entered on the right hand page. The balance in hand should be struck at the end of every month. If the receipts during the month exceed the expenditure, the difference should be deposited in the Treasury on the last day of the month. If the expenditure is in excess of the receipts, the difference should be withdrawn from the Treasury.Balance of prisoner's property account in the Treasury should be tallied with that in the jail books, quarterly.At the end of the month a memo should, however, be sent to the treasury showing the departmental receipts and expenditure so utilized to enable it to pass the gross transactions through the public account. In this connection attention is invited to paragraph 8(2) of the Punjab Treasury Rules.(c)Prisoner's tines paid. - Money received on account of tines, should be shown on the receipt side and when paid into the Court, on the disbursement side; the number and date of the receipt having been noted in the register, the receipt should be held in the office.(d), (e) and (f) require no explanation.(3)The balance shown in Register No. 18 at the end of the day and the total of the balances under the several heads except at (e) which is also included in (a) in this register should correspond with the cash balance in the hands of the Deputy Superintendent.(4)All receipts in support of payments made should be presented to the Superintendent who shall satisfy himself that the receipts are in order, the payments correctly entered and the accounts properly balanced.No. 21. - Diary of termination of Jail punishments. - On the day a punishment, which will continue for a specified period, is given effect to, the date of the expiry of such punishment shall be calculated and the particulars as shown by the headings shall be entered in the diary under that date. This register shall be examined daily by the Deputy Superintendent who shall be held responsible that no prisoner is punished for a longer time than that ordered.No. 22. - Alphabetical Register of convicted prisoners. - Part of this register should be allotted to Muhammadans, another to Hindus and other Indians and a third part to Europeans (if prisoners of this class are detained in the jail), the proportion of the book to be allotted to each, being adjusted as nearly as possible to the relative numbers of these classes admitted. In large Jails a separate book may be allotted to each class, if necessary. The names should be classified alphabetically, the number of pages set apart for each letter being fixed according to the number of names likely to being with that letter. When names beginning with the same letter are numerous, the pages set apart for them may be sub-divided in the manner followed in dictionaries. Letters under which names are not likely to occur should be omitted. If the pages set apart for any letter become tilled up. new pages may be opened further on in the same book for the names beginning with this letter, or in a new book, but at the end of the last completed page a reference should be made to the page on which the names are continued. The index should be arranged, if possible to last from 5 to 10 years. The initial letter of European surnames should determine their position in the index, and appellation such as Sheikh, Syad. Fakir and the like, should follow the proper names and not affect their position. The names need not be arranged alphabetically according to the letters succeeding the initial letter, nor need a new entry be made in the case of a prisoner whose name is already in the index; it will be sufficient in such cases to enter against the old entry the date of the prisoner's re-admission with his new register number. The index should be posted up as prisoners are received.No. 25. - General Abstract of Prisoners. - This register shows the number and class of prisoners in the jail each day. The number "remaining yesterday" (column 2) should correspond with the number shown as remaining on the previous day. The entries for each day, should be made on the morning of the day following.No. 26. - Labour register -(1)Prisoners should be shown as exempt from labour on the days they are admitted and released respectively.(2)When making up averages, Sundays, and other days on which prisoners are exempt from labour, should be excluded and these days left blank.(3)Non-labouring convicts who work voluntarily should be included with convicts sentenced to labour in the details of distribution of work, and a note of the number so included with the nature of the work done, made at the bottom of the page to explain the difference between the total of the distribution list and the number of prisoners sentenced to labour.(4)In the columns under "K" only those convict officers shall be included who are employed on the manufacture of articles or other than the Jail Department.(5)Members of the convalescent gang employed on light labour should be shown as employed under the columns allotted to the particular work on which they are engaged, and not included in the column unemployed, sub-column invalid gang, which is intended for convalescents who are not required to work.(6)Monthly and annual statements No. XI are to be prepared from this register. Nos. 27 and 28. - Registers of letters received and despatched -(a)Ail letters received shall be entered in a single consecutive series in Register No. 27 and all letters despatched shall, in like manner, be entered in consecutive series Register No. 28. The series shall be coterminous with the calendar year.(b)An account of the services stamps purchased and expended shall be kept in the column of remarks. The balance must be struck daily.(c)When a letter has been filed after information the fact should be noted in column of Register No. 27.(d)All correspondence shall be arranged in the correspondence almirah (each year's separately), according to the subject. The classification of subjects shall ordinarily be as follows, but may be modified by the Superintendent to suit the requirements of his office. A table showing the classification adopted should be pasted on the inside of the front cover of Register No. 27.(1)Accidents, assaults, or outbreaks.(2)Accoutrements, arms, uniform, ammunition and indents thereof, alarm parades and military training.(3)Admission and release of prisoners, including correspondence relating to warrants, fines, remission of sentence and the release of prisoners on account of sickness.(4)Annual reports and returns.(5)Appeals.(6)Bills and accounts, general maintenance and manufactory, including budget.(7)Civil prisoners.(8)Classification, separation of classes including correspondence about habi-tuals and previous convictions.(9)Convict officers, clerks and servants.(10)Discipline, offences and punishments of convicts, rules and orders.(11)Epidemics and outbreaks of infectious disease camping out.(12)Escape and recaptures, guarding, watch and ward.(13)Establishment, appointment, offences and punishment of jail officers security bonds, leave and transfer of officers, pay and travelling allowance.(14)Executions and correspondence connected therewith.(15)Garden and dairy.(16)General registers and returns.(17)Indents tor clothing, bedding, stationery forms and other supplies.(18)Labour and employment of prisoners.(19)Lunatics (criminal and non-criminal).(20)Prisoners' property and petitions.(21)Public works, original works, additions, alterations and repairs.(22)Sickness and mortality, and matters connected with sanitation, conservancy, or Medical administration.(23)Storage of grain and the purchase of supplies.(24)Transfers and transportation of prisoners, including overcrowding, escort railway passes.(25)Visitors' remarks and inspection.(26)Miscellaneous.(3)The letters on each subject shall be placed between protecting paper, covers or I lie boards, and held in position with tag or lace and arranged in order of date. These files shall then be grouped together to form collective files according to the classification adopted, and in each collection the separate tiles of correspondence shall be serially numbered and the year and subject-matters of the contents superscribed on each. Both the file and the number of the bundle shall be shown in column No. 7 of Register No. 27 and column No. 5 of Register No. 28 respectively against entries made therein. When not in use, the bundles of files shall be arranged in serial order on a shelf in the correspondence almirah.(f)No file except when in use. be kept at any place outside the almirah. When more than one officer has access to the file almirah. each file shall, when being taken from its place, be substituted by a slip of paper with the signature of the officer who removes it, who shall be held responsible for its safety till it is again restored to its place.(g)The Superintendent of the Jail will himself open all letters and thereafter pass them on with any instructions, he may wish to give, to the Assistant Superintendent, for entry in the Receipt Register and disposal.No. 29. - Warder's Service Register. - No further instructions are required beyond those given in paragraph 226.No. 29(a). - Warder's Clothing Register. - This register shall be maintained at all jails. The Superintendent shall be responsible for the receipt and issue of articles and for an accurate account of the same being kept in the register. Each article before issue shall be marked according to the orders in paragraph 298 of the Jail Manual. FNo. 30. - Watchman's Control Register -(1)The chart should be pasted in the place provided for it, against the date to which it relates.(2)The patrolling officers' names with the hours of duty should be recorded in the space beneath the chart.(3)When the control watch is for any reason not in use, or has stopped during the night, a note to that effect should be made in the register.(4)The register should be placed before the Superintendent once a week to be inspected and initialled by him.Note. - The charts of Dent's Tale Clock and Han's Control Watch should be posted in a blank register and the above instructions complied with.No. 33. - Daily Register of patients dieted in hospitals -(1)This register is a record of diet issued to sick prisoners charged for in voucher No. IV of the jail contingent bill.(2)The term "special diet" means diet which is issued in lieu of ordinary diet, and the term "extra diet" means the diet issued in addition to ordinary diet.No. 34. - Daily Register of convalescents dieted -(1)For the distinction between extra and special diet see instructions against Register No. 33.(2)The ordinary diet of convalescents, such as wheat, dal, salt etc., should not be shown in this register, but included in the ordinary diet of prisoners.Nos. 35 and 35-A. - Register of Charges for Supplies and Services and Contingencies -(1)When the permanent advance is running short and money is required from the Treasury, the entries in this register should be totalled and the total shown in red ink. If money is required in excess of the permanent advance for making purchases, the amount so required shall be entered in this register and included in the Abstract Bill.(2)Money may be drawn from the Treasury on Abstract Bills as often as may be necessary, but such drawing should usually be limited to three or four in a month;' and drawings made between the 26th and the last day of the month should be utilized solely in paying for purchases actually made between the 26th of the previous month and the 25th of the month to which the bill relates.(3)Save as above provided, no money should be drawn from the Treasury between the 26th and the last day of the month; payment for purchases made between those dates should be made from the permanent advance and accounted for in the succeeding month's bill.(4)Strict compliance with the two preceding clauses is necessary, with the object of obtaining agreement between the monthly accounts of jails as kept in the offices of the Accountant-General and Inspector-General.(5)In the first abstract bill presented after the 1st of the month, should be included the amount paid from the permanent advance between the 26th and at the end of the previous month.(6)When funds are needed, the Deputy Superintendent shall note in his journal the amount he requires under each head of expenditure. This entry he shall present to the Superintendent, who, after, satisfying himself that the sums included in it properly represent requirements, shall sign or initial it.(7)Such entry in the Deputy Superintendent's journal duly signed or initialled by the Superintendent, will be authority for the Assistant Superintendent, entrusted with the duty, to prepare an abstract contingent bill for the amount therein set forth, entering each sum under its appropriate head of expenditure, and thereafter writing the total of the bill in words as well as in figures. He should see that the amount shown in the abstract corresponds with the total of this register.(8)The Deputy Superintendent having satisfied himself that the bill has been drawn according to the items entered in his journal, shall endorse it, and present it before the Superintendent for that officer's signature.(9)The Superintendent after comparing the items with the entries in this register will sign the abstract and at the same time initial such entries; he shall then hand over the abstract bill to the Deputy Superintendent, who shall be held responsible for it.(10)It will be the duty of the Deputy Superintendent to count the cash actually received from the Treasury to compare it with the entries in this register, and to bring to the notice of Superintendent at once, any discrepancy he may discover.(11)No money shall be drawn from the Treasury until it is required for disbursement.(12)The abstract bill forms shall always be kept locked in an almirah, the key of which is to be in charge of the Deputy Superintendent.(13)For further instructions see Articles 79 to 83 and Article 96, Vol. I, Civil Account Code.(14)When the accounts for a month are closed, a memo, should be prepared in the register to show the total expenditure under each head of grant and the budget allotment available.No. 36. - Daily Register of Purchase of Grain, etc. -(1)This register is intended to show the purchases and expenditure of articles which admit of being stored, and are issued in the dietary, etc. etc.(2)From the average rate of each article should be calculated the expenditure and rate given in monthly vouchers Nos. II, III, IV and V. Averages should be worked out every month very carefully.(3)The closing balances should be correctly carried forward from month to month.(4)The amount charged under the head "Rations" in the detailed contingent bill should tally with the total cost of the purchases made during the month and shown in the register, minus the cost of articles purchased with the money drawn under heads other than "Rations" in the current month to replace the stock or the equivalent value of the articles supplied from stock and the value of grains supplied from the jail garden.(5)The entries in their memo, of grains printed voucher No. 1 should agree with the corresponding balances brought forward in this register on the 26th of each month.(6)The accounts should be closed on the 25th of each month, any purchases made from the 26th the end of the month (inclusive) should be adjusted in the succeeding month's account.(7)Money to meet the cost of articles entered in this register purchased during the first 25 days of the month, should be drawn on abstract bill under the head "Ration" only, whether they are to be issued as prison diet, hospital diet, bazar medicines or miscellaneous. After 25th the value of the articles issued from the go-down under every other head than "Rations" should be calculated, and money to that extent should be drawn; stock to the exact value being purchased and placed in the "Rations" godown or the exact value deducted from the total amount of purchases under head "Rations".(8)The closing and opening balances of quantities in this register should correspond with those in register No. 37.No. 37. - Daily Godown and Mill account. -(1)This register is intended to show "the grain and other articles handed from day to day, in the issue Godown". Each article should have a folio set apart for it monthly and the entries in column 2 on any day should correspond with the entries in column 6 of the previous day.(2)Garden produce, which admits of being stored, such as onions, potatoes, garlic, chillies, coriander, etc., should also be entered in the register "Grains, etc., purchased and put in the issued Godown should be entered in column 3-A. 1 which the grains removed from pits from time to time and put in the godown should be shown." Column 3-B should show atta dal, etc., free from bran and husk.(3)The total of columns 5-A1 and 5-A II should tally with the losses shown on page II of voucher No. II. The losses shown, should be actual and not calculated.(4)Column 5-B should be filled in from the daily ration statement after making the necessary additions and deductions on account of single meals. The monthly totals of this colmun should tally' with the quantities of the various articles charged for in vouchers Nos. II, III, IV and V, ana with the expenditure shown in Register No. 36 (voucher No. V shows also the issue to bullocks etc., as entered in column 5-A and 5-C of this register). Vouchers Nos. Ill and IV should also tally with Hospital Register Nos. 33 and 34.A full and detailed account of kerosene oil and other articles purchases under "Contingencies" should be kept in register No. 52.No. 38. - Daily Register of Prisoners dieted -(1)The entries opposite any date should be filled in the morning after such date.(2)The daily ration statement should be prepared from this register.(3)The figures for voucher No. 2 attached to the jail contingent bill should be taken from this register.(4)The figures in column 2 shall tally with the total population of the day in Register No. 25(5)The figures for voucher No. 4 should be taken from Register Nos. 33 and 34.No. 39. - Clothing Godown Register. - This register is primary intended to show the balance of clothing etc. in the godown on any particular day. Clothing received from any source such as manufacturing jails, released prisoners, etc., is to be entered in the proper columns under new and old. Similarly clothing issued to newly admitted prisoners etc., should be shown daily according to its condition, whether new or old. Balance should be struck off at the end of the month which represents the contents of the godown on the last day of the month. Balances at the end of several months will not agree with each other. With a view to compare the contents of the godown with the quantities of clothing in the indent the number of clothing with prisoners should be entered at the close of the month at the bottom of the register and the total of the balance and of the number with prisoners should agree with the indent minus the clothing condemned. A separate register shall be maintained by the Sub-Assistant Surgeon of Hospital clothing.No. 40. - Dairy and Cattle Register A, B, C and D -A. In the column of remarks the number and date of the abstract bill by which funds were drawn to pay for a purchase, or in the case of sale, the date of entry in the cash book of the receipt of the sale proceeds, shall be shown. The number of draught bullocks should likewise be stated. A full description of the cattle with marks of identification should be entered in this register.B. Needs no explanation or comment.C. Bhusa, gram, salt, etc., purchased for cattle should be entered here. The issue to cattle of the by-products of articles purchased for prisoners, such as bran, oil-cake, etc., should be recorded separately in red ink.D. Needs no explanation 01 comment.Pay list and Acquittance Roll -(1)Every non-gazetted officer receiving more than twenty rupees a month, who does not draw his pay in a separate pay bill, shall give a receipt stamp to be affixed in the column "acquittance" in pay bill form No. C.A.C. 10 against his name and sign across the stamp in token acknowledgement of the money. The names of all officers attached to the jail shall be given whether they are on leave or not, but receipts shall not be taken from those who have drawn their pay on separate bills.(2)The amount of pay drawn for those present shall be entered, and opposite the names of those who are on leave whose pay is not drawn the leave granted and the date from which it began shall be noted for guidance when drawing up supplementary pay-bills.(3)Before the pay of an officer who has not deposited his security in full or who is liable to fines or stoppages of any description, is disbursed, the necessary deduction shall be made from his salary and the balance paid over to him.(4)All deductions made on account of security and the total amount deposited to date, including interest, in the Post Office Savings Bank, shall be recorded in a column. The number of Savings Bank account should be quoted in the column of remarks.(5)Receipt for Travelling Allowance shall be taken in the bill.No. 43. - Ammunition Register. - Needs no explanation or comment.No. 44 - Manufactory' Cash Book -(1)All moneys relating to the Manufactory and Manufactory establishment, shall be entered in this register on the left if received, and on the right if disbursed. Instructions appertaining to Register No. 18 apply to this register also.Column 2 : Full information as to whether the amount received is drawn on an abstract bill or is the sale proceeds of articles sold, or recoveries made to meet the retrenchments from the manufactory bill should be given in this column.Amounts received in advance shall be entered in red ink or underlines with red ink and distinctly marked as 'advance for an article.'Column 6 : Number of the receipt issued for the money received from any person shall be entered in this column. In case money is drawn on abstract bill, number and date of Deputy Superintendent's report in his journal applying for the sanction of the Superintendent to draw the money from the Treasury shall be noted.A receipt shall be issued for each and every amount received by the jail on the sale of an article or on a recovery wants it or not.Column 9: In this column should be stated whether the payments made are for purchase of material, tools, etc., or sale-proceeds paid into the treasury.Column 13 : Monthly No. of the payee's receipts obtained for the items paid or number of the vouchers under which the money is credited into the Treasury shall be entered in this column.(2)The balances in this register should be worked out daily and details in red ink given at the close of each day transaction thus -Payable into treasury Rs.______________________Available for expenditure Rs.__________________(3)Sale-proceeds of goods shall be deposited into the treasury as frequently as possible and shall not be utilised for any other purpose.(4)The balance of cash in hand shall be compared with the balance shown in the Cash Book and if found correct, the Deputy Superintendent shall initial the latter and present it to the Superintendent daily for examination who wil1 also initial it in token of his having done so.No. 45 - Register of Manufactory Contingencies. -(1)Instructions prescribed for keeping Register No. 35 fully and wholly apply to this register also.(2)On closing the cash accounts for a months, a memo, shall be prepared to show the progressive total of expenditure up to date.(3)From this total all supplies made to the maintenance of own and other jails shall be deducted and those received from departments other than jails added.(4)At the same time another memo, shall be prepared to show the details of expenditure under different heads of manufacture carried out in the jails and the progressive total of cash profits.No. 46. - Register of Receipt and Issue of Raw Material -(1)All articles of every description for the Manufactory Department, whether paid for or not, should as soon as received be entered on the receipt side of this register.(2)All articles issued from stock should be entered at the time the issue is made.(3)The entries on the issue side shall also include the loss of stock by accident or theft.(4)The account for each month shall be closed with a double red ink line drawn across the page under the last entry for the month.(5)Articles supplied for the jail maintenance department or to other jail maintenance or manufactory departments shall be entered in red ink.(6)Charges - such as Railway freight, cartage and coolie hire, should not be entered in this register.No. 47. - Stock Register of Raw Material -(1)Each article should be given a folio page. The entries shall be taken from Register Nos. 45 and 46 and arranged under their appropriate heads.Column of value on the receipts side should be filled in from Register No. 45 and when available.(2)Incidental charges, such as Railway freight, coolie hire, cartage, etc., should be entered under the article to which they appertain.(3)All charges should, as far as possible, be classified and entered under the article to they appertain. Charges for which classification is impossible should be entered under head "Miscellaneous".(4)Value of articles issued from stock may be entered once a month for the total quantity issued under each head if found convenient and possible.No. 47A. - Register showing Raw Materials of Manufacture -(1)A page or more of the register should be set apart for each article issued from stock for the manufacture of goods. As soon as the article is received from the godown it should be entered in the column provided.(2)When articles are made and returned to store they should be noted in the appropriate column with actual weight. In the column for loss the actual and not the average should be and in no case should the former exceed that sanctioned for each manufactured goods In articles made up from cotton yam on which starch is used, an allowance for the latter is to be given and noted separately.(3)A daily balance is to be struck, and any correction attested by the Superintendent himself.(4)At the close of each month the total of raw materials received and manufactured goods stored, as well as of actual loss, should be given and the balance checked.(5)At the end of each month the Deputy Superintendent should certify that articles finished and stored correspond with Register Nos. 48 and 48(a) and the balance shown in this register agrees with the actual balance as in process of manufacture.(6)This register should be maintained independently by the Officers in charge of different factories, and not by the Store Keeper in charge of the godowns of raw materials and manufactured goods.(7)The Superintendent should periodically, but not less than once in the three months, personally satisfy himself that this register is correctly kept up, that the balances shown tally with the actual stock in process of manufacture, that the loss is actual and not according to the scale, and that it is not in excess of the scale laid down by rules.(8)All articles issued from the stores shall be entered in this register, no matter whether they remain in process of manufacture till next day or not.(9)All miscellaneous articles which are consumed in manufactures should also be entered in this register under their appropriate heads.(10)This register is very important and should be filled in and kept up very carefully. The Deputy Superintendent should check it frequently.No. 48. - Stock Book of Manufactured Articles -(1)A few pages should be allotted to each article of manufacture according to requirements, all receipts shall be entered on the left hand page and all sales, whether cash or credit, as well as articles supplied to the maintenance of manufactory departments of any jail or consumed in the process of manufacture on the right hand page.(2)If articles are sold, or supplied to jail maintenance for more or less than the value originally put upon them, the necessary addition or deduction should be made in the amount shown as value on the receipt side, and the excess or deficit shown in column Difference from estimated value" on the expenditure side. In the event of articles being lost, or destroyed a note of the circumstances should be made in this register under the initials of the Superintendent.No. 48A. - Stores and Sale-Book of manufactured articles -(1)All articles of every description manufactured in jail should as soon as received be entered under column "Receipts" of this register, and all sales whether cash or credit as well as articles supplied to the maintenance or manufactory departments of any jail or consumed in the process of manufacture, under column "Disbursements".(2)The accounts for each month shall be closed with a double red ink line drawn across the page under the last entry for the month and totals for the receipts and disbursements noted in red ink.(3)The entries shall be daily copied in Register No. 48 under their appropriate heads.(4)Measurements, if any, of the articles received into or issued from the godowns should be entered in column 2 or 7 as the case may be.No. 49. - Manufactory Order Book -(1)Orders should be entered in this register at the time of their receipt.(2)The Superintendent should examine it at intervals to satisfy himself that no delay occurs in the execution of orders and that such orders are carried out as far as possible according to priority of receipts.(3)All orders including those which are complied with and settled immediately must be entered in this register.No. 50. - Index Bill-book -(1)A page or more of this register should be set apart for each customer who has dealings with the jail, and full particulars of all articles supplied to him on credit should be entered in this register on the left page.(2)As soon as payment is made, or money is received in advance for an order, the amount should be credited in the right hand page, under "amount received."(3)Money received should be immediately entered in the cash book (No. 44) against the date it is received and a receipt on Form No. 93-A, given or sent to the person tendering the money.(4)Transfer adjustment should be similarly treated, the amount of each countersigned bill received being entered in the right hand page.(5)The debit and credit sides of this register should be totalled at the end of each month and the balance (if any) struck. The balance (if any) on the debit or credit side should be carried forward to the next account as "To balance of last account" or "By balance of last account" as the case may be.(6)An alphabetical index to this register should be made on the first pages.(7)Bills for the account shall be sent once a month on or about the 20th of the month and separately for each head of charge, if intimated by officer supplied.No. 51. - Register showing outstanding balance -(1)As soon as a bill is sent to an officer for the article supplied it shall be entered in this register in serial number which number shall be quoted as the number of the bill.(2)If the bill is paid during the month, the fact shall be noted in the column of remarks or the entry crossed out in red ink.(3)Bills remaining outstanding at the end of the month shall be carried forward.(4)A total of the outstanding shall be made at the end of the month.No. 52. - Stock Register of Miscellaneous Material -(1)All articles and material purchased under contingencies, etc., which admit of being stored and are not accounted for in any other register should be entered in this register.(2)Each item such as kerosene oil, sajju, soap, bricks, lime, bhusa for repairs, etc., should be given a separate folio monthly. The entries in the receipt side should correspond with those in registers Nos. 35 and 35-A.(3)Full particulars of the purpose for which any material is issued should be shown in the appropriate column, for example white washing of plastering bark No. (1), 3,000 square feet, building a wall 32 cubic feet, soap nut and oil for 50 prisoners, etc.No. 53. - Receipts side -(a)All cash receipts will be entered in column 5; if it is a receipt from a debtor on account of sale previously made to him the amount will be extended into column 6; but if it is of a general nature it will be extended into column 7. Sufficient details should be entered in column 3 to make reference to the vouchers unnecessary. Cash sales after being entered in column 5 will be extended into column 7. The words "cash sales" in column 3 will suffice, for since the person or persons have made a prompt payment, their names are of no value. Daily cash sales should be analysed in the last cash memo, for the day according to the different departments to which they relate. These amounts will be posted in this book separately, folio references given therefor posting to the different sales accounts in the general ledger.The accounts of those Government departments which will not make payments in cash will have to be adjusted in the treasury column of this book after receipt of accepted invoices from the parties concerned at the end of the month. Detailed postings into ledgers will be made of all items appearing in columns 6 and 7. The two ledgers affected are the sold and the General ledgers, each entry appearing in column 6 will be posted to the credit of each individual account concerned in the sold ledger, and in the same way each entry in column 7 will be posted to the impersonal account. It relates to in the General ledger, the folio of the leger to which the posting has been made being noted in column 4. When money is deposited into the Treasury, entries will be made for the amount so deposited in columns 13 and 8, that is obvious for it simply means that the jail has paid the money and the Treasury for purposes of each disbursements, the amount will be entered in columns 5 and 86 and disbursements out of this amount will be booked as explained below.(b)Payments - Disbursements of cash should be entered in column 13 and extended into column 14 or 15, in the former column if it is in settlement of a debit due by the jail on account of purchases, and in the latter if it is of a general nature, e.g. wages, salaries, travelling allowance, etc. In the case of payments to Government department entry will be made in the Treasury column of this book at the end of each month showing the adjustments with the parties concerned. The Accountant General should be requested to intimate the adjustment made by him for the past month at the beginning of every month. It will be realised that particulars of the entries in column 14 will be the names of persons or firms while those of column 1 will be descriptions of impersonal accounts. Payment by cheque will be entered in column 16 and extended upto 14 or 15, as the case may be, the cash columns not being affected in any way. Each entry in column 14 will be posted to the debit of the individual account concerned in the Bought Ledger, and each entry in column 15 to the debit of the impersonal account concerned in the General ledger. These postings should not be allowed to fall in arrears, and must be made at the close of the day in which they were incurred or received.(c)Monthly postings - This Cash Book should be totalled and balanced monthly. Columns 5 and 13 only should be totalled and balanced daily. The total of column 5 should agree with the total column 13; if a balance shows up which could only rise by column 5 being greater in amount than column 13, it will represent the balance of sale proceeds in hand not yet deposited in Treasury as distinct from the amount of the imprest in hand. There will always be a difference between columns 8 and 16, which will represent, the excess or otherwise of the deposits into over the drawings from Treasury. These balances should be brought down and will form the commencing entry of the next month. The totals of columns 7 and 15 will be struck and ruled off, no balance being brought down. The total column 6 will be posted in lump to the credit of an,account in the General ledger called the "Sold Ledger Control Account". The total of columns 14 being posted in lump to the debit the "Bought Ledger Control account" in the General Ledger. The idea of these Control Accounts is to enable an arithmetical control to be applied over the Bought sold, ledgers, the principle being "the total must equal the sum of details". The postings from the Cash-book are only a portion of whole the remaining postings being made from the day books and journals.(b)Imprest Register - If the cashier of the manufacturing department of a jail is allowed an impress out of which to make petty payments he should maintain an Impress register and not confuse the postings in the cash book by including there in his petty cash disbursements. The form recommended is the Contingent register in use in all Government offices as, being multi-columned, it allows of a considerable classification of these payment. Recoupments of the imprest will be shown in the cash book if it is made by cash by an entry in column 13 extended to column 15 and described in the particulars column 11 as "Imprest" it will be posted in General ledger to the debit of the Imprest account, if the recoupment is made by drawing on the Treasury by means of a cheque the entries will appear in columns 16 and 15 of the Cash-book, the posting in the General ledger being similar to the procedure for cash recoupments. The Imprest register should be totalled and balanced monthly, the cash in hand being counted. The total of the various analysis columns should then be posted to the debit of their respective accounts in the General ledger, and the total expenditure columns being posted to the credit of the imprest account in the General ledger care being taken to see that the ending balance is not included in this posting. The receipts side of the Imprest register will not be posted, as this will have been done already through the Cash Book when the recoupment was made.No. 54. - The Sold Ledger -(1)Lables gummed on the cover and the back of the ledger will indicate which of the three ledgers each i.e. Folio references should be noted. Accounts will be opened only for those customers who are allowed the benefit of credit transactions. and also for Government departments to whom supplies have been made.(2)The Bought Ledgers - This ledger will contain accounts only of those firms, etc., who have allowed the jail credit. Articles as received should be brought on the book without waiting for the prices invoices. The approximate price should be culled out from the previous supply. The difference, if any, should be adjusted on the receipt of the priced invoice. Purchases for which cash payments are made will be entered at the time in the Cash book and posted direct to the General ledger.(3)The General ledgers - It will contain account of an impersonal nature. It will also contain two control accounts, viz., Sold Ledger Control and the Bought Ledger Control accounts. The procedures regards the stores and finished stocks, control accounts is explained in the note and store accounting. The postings into these ledgers from the Cash book and Imprest register has been explained. The following accounts should be opened in the General ledger. This list is not exhaustive and the opening of further accounts may be necessary :-Government Capital account.Buildings Workshop.Office.Plant and Machinery.Furniture and Fixtures.Stock of finished goods control account.Stores control account (raw material)Sold ledger control accounts.Bought ledger control accountImprest account.Depreciation reserve for buildings.Depreciation reserve for plant and machinery.Depreciation reserve for furniture and fixture.Profit and loss account.Purchases.SalesCarriage in on purchases.Carriage out on sales.Works in progress account.Workshop wages account.Supervision of factor (Salaries of foreman, etc. engaged in supervising work in the workshop).Power.Repairs to machine.Repairs, miscellaneous.Sundry factory expenses.Salaries of establishment, office.Travelling allowances.Lighting.Stationery.Postage, Telegrams and Telephones.Miscellaneous expenses.Audit chargesLeave and pensionary charges.Interest on capital.Loose tools.Maintenance Department of the Jail.Stock of raw materials.Stock of finished goods.(4)The balance of these ledgers should be done monthly and in case of the sold ledger, it is necessary because of the details necessary for posting the register of outstanding jail from 51. These three ledgers will be posted as already explained from the Cash book.No. 55. - Sales Day book. - The sold ledger will be posted from the Sales Day Book. This day book will record, only sales on credit, and will be compiled from bills, the persons, or departments to whom the goods were sold being noted in column 3 and the gate keepers pass numbers being entered in column 4. The total of the bill in column 6 and the analysis agreeing with the total in column at the end of the each day every entry in column 6 will be posted to the debit of the individual accounts in the sold ledger. Sales should be analysed under different heads in each jail according to what is made or manufactured there e.g. furniture, textile products, iron mongery oil shop products etc. This register will be totalled monthly and the following postings made in the General ledger: -Total of column 6 to the Debit of Sold Ledger Control Account.Total of columns 7 to 13 to the credit of their respective accounts.No. 56. - Purchase Day Book. - The Bought Ledger will be posted form the Purchase Day Book. Only credit purchases will be entered in this book and a distinction made between those purchases of manufacturing materials and those of a capital nature, this being effected by segregating them in the analyses columns. Each item in column 5 will be posted to the credit of account concerned in the Bought ledger, at the end of each month this day book will be totalled and the General ledger posting made as follows :-Total of column 5 to the Credit of the Budged Ledger Control Accounts.Total of column 6 of the Debit of Purchase Accounts.In addition each item in column will be posted to the debit of its respective account in the General ledger. A few pages at the end of this book shall be reserved to record purchases returned to suppliers. The posting into Bought General ledgers being the exact opposite of those suggested above.No. 57. - Journal. - The postings in the General ledger will thus have been all made except for certain adjustments viz., the settlement of accounts with other Government departments, certain closing and opening entries, and any other transactions which have not be entered in any of the day books or Cash book. To collect this information a journal will have to be maintained, the individual entries being posted to their respective accounts in the proper ledgers, the pages of which should be noted in column 4. This book should be totalled monthly and the totals of columns 7 to 10 only should be posted into the General ledger as followsTotal of column 7 to the Debit of the Bought Ledger Control Accounts.Total of column 8 to the Credit of the Bought Ledger Control Account.Total of column 9 to the Debit of the Sold Ledger Control Account.Total of column 10 to the Credit of the Sold Ledger Control Account.No. 58. - Block Register. - In order to enable us to ascertain the amount of Government capital laid out on the manufacturing side of each jail it will be necessary to prepare a list of the assets, valuations being made by responsible officers. The assets involved are -(a)Buildings, (b) Plant and Machinery(c)Furniture and Fixtures, and (d) Stocks of raw materials and finished goods.The last mentioned is separately booked and does not concern here, whereas assets (a), (d) and (c) do. As regards (a) a lump valuation will not suffice, each main building in the Workshop area should be enumerated and valued. In the same way each machine should be segregated. Furniture, however, need not be shown item by item. It will suffice if the classes of articles be enumerated separately, viz., 40 chairs, 20 tables, etc. These three assets should be collected in a Block register.This Block register should be in three distinct sections in order to segregate the three classes of assets which are complied in it. The form of ruling is self-explanatory, the register itself is only a memorandum book.It is essential that assets of class (b) and (c) be collected under locations, i.e. the machines in the furniture making department will appear together so that it will be possible to strike a total of the value of machines in the furniture shop and what is more in postant ascertain the depreciation to be charged to that shop.No 59. - Purchase Order Book -(1)These purchase orders should be compiled in this book, columns 1 to 6 being written up at the time, and columns 7 to 11 being entered up from information when the goods and the invoice have been received. This order book should be placed before the Superintendent once a month, and he will observe whether orders have been strictly compiled with as to quantity, quality and date of delivery, and from this information decide whether or not to continue dealings with firms, and remark recorded in column 11. The system of calling for tenders and selection by the Superintendent should be continued. The account office should particularly watch invoices, and see that the quantity billed for agrees with the quantity delivered.(2)Stock limits. - The limits of stocks to be carried should be fixed, i.e. the minimum below which the stock of each kind of article should not fall and thus interrupt manufacture, and the maximum above which, for financial reasons, it would not be expedient to pass. Stocks would then be held at a safe level within these limits.(3)Purchase orders. - When stocks are reaching the minimum limit, the Store keeper should notify the accounts office, who will prepare Purchase Order on form P.J.F. 179 and put it up to the Superintendent of the Jail for signature. This book will be bound with alternative detachable pages. The order will be duplicated by means of carbon paper, the original being despatched to the supplier. It would be advisable that the Superintendent kept this book and only gave it to the Accountant as and when required. The Storekeeper should not be notified of the quantities ordered. He should, however, be informed that orders for replenishment have been placed.Nos. 60 and 60-A. - Register of Daily Receipts and Issues. - Separate registers shall be maintained for the daily receipts and the daily issues. These registers should be bound with alternative removable pages, duplicating being obtained on the detachable page by means of carbon paper. Each set of two pages, i.e. the fast and the removable, should be reserved for one day's entries. The store-keeper filling in columns 1 to 4 of Register No. 60, the quality check being made by a responsible officer who should initial column 5 in token of having passed the item, the Store Keeper should then post his Bin Card and note its number on column 6, at the end of each day the removable page should be detached and submitted to the accounts office where columns 7 to 10 will be entered up and the posting made to the proper folio in the Stores ledger. Register No. 60 should be kept up in the same manner.No. 61. - Stores Ledger (Accounts Office). -(1)The source of the entries is the same as far the Bin Cards, and is indicated on the form. The remarks column should show the results of stock verifications and the date on which they were made.(2)Stock-taking - Stocks should be verified at least twice a year, once by the travelling stock-takers and once by a responsible official deputed by the Superintendent. The former should make two half-yearly visits and check one-half of the stocks held at his first visit and the other half at this second. At the latter visit he should select a few of the items he has already checked at the first and recheck them. The official deputed by the Superintendent should carry out his verification piece-meal throughout the year, he should not notify the Storekeeper of the articles he intends checking at each visit. All articles must be checked by the end of the year. Here again the check of a class of articles two or even three times during the year has most salutary effect on the Storekeeper and the accounts clerk compiling the stores records. These stock-takers should initial both sets of stores records and make a note of any differences discovered, at the same time notifying the Superintendent direct of these differences. The accounts office also shall compile a list of these differences which should be forwarded to the Superintendent through the Deputy Superintendent in charge of the jail. After comparison the Superintendent should pass orders or, if necessary, obtain orders to the write off of such losses. The accounts office should periodically satisfy itself that the balances appearing in their store ledgers agree with those in the Bin Cards. At stock-taking the verifiers also will satisfy themselves on this point.(3)Bin Cards (P.J. Form 182). - Since most or all of the stores are stocked in bins or on racks it will be found far more convenient for the Storekeeper to use Bin Cards than Stores ledger. The stock of Bin Cards should be kept by the Accountant, who should be held responsible for their legitimate issue, which should be made only as each of the cards in use is completed and produced to the accounts office. The completed cards should not be destroyed but should be preserved for three years by the accounts office to whom they should be made over. Each card will have a hole punched at the top whereby it may be suspended from a nail over the bin or rack where the article it relates to is stocked. The Accountant shall keep a statistical register to know the number of cards he has received and the number he has issued and the balance in hand. This should be tested by the audit staff. Once the original issue is made all succeeding issues will be balanced by receipts back into the office of completed cards. In order that the storage place of articles of stock be recorded the rack spaces, or bins should be numbered and the number painted on, so that against where "stored" may be entered the name or description of the building and rack or bin. The final columns should contain the results of stock verifications which should be noted by the verifier on number. The rest of the card calls for no remarks. The line against the particular date on which the verification was made.(4)Manufactured goods transferred to Stock Rooms - When a job has been completed the Foreman of the department concerned, should make out a "manufactured goods to stock" note, the foreman completing columns 1 to 4. This book will be bound so that triplication can be obtained. The two loose copies shall be despatched with the goods to the Store-keeper who after check and entering in his Bin Card, or if Bin Cards are inconvenient his stock ledger, which should be ruled similarly to his Bin Cards, retain one copy and return the other to the Foreman after initialling. These duplicates should at the close of the day be sent to the accounts office where columns 6 to 9 will be filled, in the Stock ledger entered up and a note made on the cost sheet concerned.(5)Issues of manufactured goods from stock. - Issues of manufactured stocks shall not be made by the Store-keeper except on a properly authorised indent from the accounts office. This book shall be in triplicate the necessary copies being obtained by carbon paper. If the sale is for cash the word "Bearer" shall be entered above the columned space, if on credit the name and address of the customer shall be entered. After filling in columns 1 to 3, the two loose copies should be detached and sent to the Store-keeper, who after issuing or despatching the goods shall enter up his Stock ledger or Bin Card and initial one copy which he shall return to the accounts office where columns 4 and 5, and, if necessary, column 6 will be entered up and the necessary entries made in the Stock ledger, and the Bill prepared.(6)Summary of Stores Indents. - Since it is necessary to compile costs of manufacture. all issues of stores and raw materials must be summarised to jobs, this should be done daily by the accounts office from stores indents received from the various foremen of departments, the Indent column 2, from there the extension will be entered up according to the job number concerned as shown on the indent. The daily totals of columns 2 to 17 should be struck and a "monthly allocation of materials issued to jobs" compiled on another sheet of the same form, the date being entered in column 1 and the daily totals posted to columns 2 to 17. Where jails are large and manufacturing is heavy it may be necessary to use more than one sheet.(7)Stores Control accounts - The accounts office should compile a control account in the General ledger by someone other than the accounts clerk compiling the Stores ledger, this account should be posted daily. Posting should be made as follows : -(a)The value of the commencing balance of stores in hand should appear as a debit in this account.(b)the daily receipts should be debited, - vide the total of column 9 of the "Register of daily receipts".(c)The issues should be credited - vide the total of column 2 of the "Daily allocation of materials issued to jobs" sheet.(d)Adjustments also shall have to be debited or credited, e.g., the daily total of the value of surplus materials returned to store should be debited.(e)The value of deficiencies found at stock taking should be credited to this account.(f)The value of surpluses found at stock taking should be debited. This account tor the sake of convenience should be balanced monthly, and compared with the schedule of balances extracted from the stores ledger. A Finished Stock control account on the lines of the Stores control account should also be maintained.(8)Indents on the Store-keeper. - The Store-keeper should make no issues unless they are requisitioned for on properly authorised indents. The Foreman in charge of each manufacturing department of the jail will carry one of these indent books with him. These books should be bound in sets of three pages bearing the same page number, the first page fast and the other two detachable. The books also should be numbered, and the book number should be printed over the page number thus 3/98. When materials are required for a department, the Foreman should made out the indent, obtaining triplication by means of carbon paper, and note clearly the department and job for which it is required. He should detach the two loose copies and submit them to the Store- keeper, who will make the necessary issue, obtain the drawer's thumb- impression in token of having received the articles, and should himself initial both copies and he should note in the remarks column the balance remaining in stock of that article after the issue was made; one copy he should retain, and the other he should hand over to the drawer. He should make the necessary posting into his Bin Card and file the Indent. The foreman will get back one copy of the indent with the material she has indented for, he should, at the end of each day, submit to the accounts office all these duplicate indents where they should be priced out and posted into the priced Stores ledger, and the balance as appearing in the remarks column of each indent agreed with the balance appearing in the Stores ledger. Thus the accounts clerk will apply a daily check on the Store-keeper's records.(9)Issue rates - The clerk in charge of Stores ledger in the accounts office shall, after each entry of a purchase i.e. a receipt into store, calculate a fresh issue rate on the balance in hand on the evening of the previous day, both as regards quantity and value, plus the new purchase quantity and value. The new rate which will be arrived at by dividing the sum of the values by the sum of the quantities will be noted at once against that day in the rate column on the issue side of the Stores ledger. These rates should be tested by the usual audit staff at their periodical audits.(10)Materials surplus to requirements - Materials drawn for a job which are found at the end to be surplus to the requirements of that job must not be used on any other job. They should be returned to stores on a Return to Stores Note. The procedure as to the preparation and submission of this form follows that suggested for indents on the Store-keeper. The book will be bound so as to supply triplication, two copies being sent to Store keeper, who, after checking the quantity, etc. and initialling both copies will return one to the Foreman. At the close of the day of Foreman will submit these duplicates to the accounts office. The rate and value columns will be filled in only in the accounts office, the rate being that ruling on the day the stores were returned.No. 62. - Register showing the names of prisoners working in and out of the jail -(1)Serial numbers commencing from 1 should be entered in the column of the day concerned against the name of each prisoner forming the gang deputed for work. If for any reason any prisoner is unable to accompany the gang a cross mark should be entered in place of a serial number.(2)The names of prisoners subsequently added to the gang should be entered after the last name on the register and the sequence of the serial numbers should be maintained in order to facilitate the counting of the prisoners.(3)The gate-keeper should obtain the signature of the warder and the convict officers in charge of the gang at the bottom of the column on the day concerned and should himself record clearly the number of prisoners forming the gang.No. 63. - Garden Register -(1)Each plot in the garden should be alloted a distinct number which should be clearly exhibited to the spot by means of a small pillar or post.(2)The area of each plot should be shown in the register in acres.(3)The actual amount of produce from a plot either sent for storage to the godown or issued to prisoners should be shown in this register, such as grain, straw, fruit, vegetables, etc.The yield per acre should be worked out and entered in the register.(4)A note signed by the Superintendent should be entered in he register dwelling on any special feature of the crop whenever necessary.(5)The signature of the official incharge of the godown should be recorded against the entry of all articles sent for storage to the godown.(6)When a plot is allowed to lie fallow the reason should be recorded in the register under the signature of the Superintendent.Nos. 64 and 65. - Warders day and night duty registers -(1)Any alterations made in the duties of warders and convict officers should be attested by the Deputy Superintendent.(2)Warders and convict officers should affix their signatures or thumb impressions against their names just before they go on duty.(3)Names of temporary warders should also be shown in this register with the duty assigned to them.(4)Names of men on leave or on the sick list etc. should be shown at the bottom.No. 67. - Night Round Book -(1)This book should remain in the custody of the gate-keeper during the day and in the custody of the Sentry during the night. The gate-keeper should produce the book before the Superintendent on his arrival at the jail in the morning.(2)The official visiting the jail at night should record his observations in the book before leaving the jail.No. 68. - Register showing particulars of prisoners in the convalescent gang. -(1)The Medical Officer should attest entries in columns 4 and 7, that is, dates of admission to and discharge from the gang.No. 70. - Register of out-patients attending the jail hospital -(1)The names of every prisoner or jail official attending the hospital or who is attended to by the medical subordinate in the cells, barracks, factory, etc., should be recorded in this register.(2)The fact that a prisoner attended the jail hospital as an out- patient should also be noted in his history-ticket.Returns, Bills, Forms Etc.
