Section 23 in The Rajasthan Charitable Endowments Rules, 1961
23. Rules of account for charitable endowment trusts.
(1)The Registers and forms mentioned in this rule provide for transactions usually occurring in most of the trust funds. In the matter of details connected with the accounts, the instructions of the Examiner, Local Fund Accounts shall be followed. The Examiner may at his discretion prescribe additional registers and forms to meet special requirements in particular cases.(2)All money transactions to which the President or Secretary or other person appointed by the administrator to carry out the administration of the trust is in his official capacity a party shall without any reservation be brought to account and all money received shall be lodged in full in the Savings Bank to be credited to the appropriate account. No money pertaining to the trust fund, with the exception of authorised advances, shall be kept apart from the general balance at the credit of the trust fund.(3)The accounts and registers shall be written in legible Hindi. Corrections and alterations in accounts shall be neatly made and attested by the person making them.(4)All money received, spent or paid on behalf of the trust fund shall be immediately and without any reservation brought to account in the cash book to be kept in Form No. 15 (see Appendix). The money received shall be immediately deposited in the Savings Bank and the date of deposit shall be noted in the appropriate column provided in the cashbook for the purpose.(5)The cash book shall be totalled, balanced and closed and signed at the end of the month by the Secretary and President. The closing balance shall be agreed with that shown in the bank pass book and the difference, if any, shall be explained in a footnote.(6)For every sum paid into the office of the trust fund or to an authorised collecting agent, a printed receipt shall be issued in the proper form under the signatures of the Secretary.(7)The bill or voucher for money required to be paid from the trust fund shall be submitted to the secretary and, if the claim be valid, the authority good, the signature true and in order, he shall make an order for payment at the foot of the bill or voucher after obtaining the sanction of the president or committee, if required, and sign it. The contingent expenditure shall be drawn on a bill in Form No. 15A (see Appendix). Upon this, the money passed for payment shall be withdrawn from the Saving Bank and paid to the claimant on his furnishing a proper receipt for the amount paid. The paid bills or vouchers together with payee's receipts shall be filled and preserved for audit.(8)Expenditure of a contingent nature (not specified in the trust deed), incurred by the administrator of a charitable endowment trust, shall be charged to the fund of the trust concerned provided that the administrator can furnish a certificate to the effect that the expenditure is consistent with the objects of that trust.(9)A record of all investments shall be maintained in the register of investment in Form No. 16 (see Appendix). Each entry therein shall be attested by secretary.(10)A stock-book shall be maintained in Form No. 17 (see Appendix) for all stores. A separate page or set of pages, according to requirement shall be allotted for every kind of store, e.g. postage stamps, materials for public works and lighting, articles of furniture and stationery and all forms. The stock shall be verified at least once in the year by the secretary and the fact of verification recorded in the stock-book under his signature.(11)In the case of landed property belonging to the trust, the accounts shall be maintained as follows :-(a)the details of landed property, e.g., lands, houses, shops, groves, tanks, wells, etc. belonging to the trust shall be recorded in a register of immovable property in form 18 (see Appendix) which will be a permanent record. This register shall be verified by the secretary once a year;(b)when landed property belonging to the trust is given out on rent or is leased out, the realisation of the demand shall be watched through the bahikhata in Form No. 19 (see Appendix), a reference being made in the remarks column of the register of immovable property against the entry of the property concerned.(c)when lands are under direct management, the collecting agent shall be required to keep the following records:-(i)a copy of the patwari's Khatauni, which will be kept corrected unto date and will be signed annually by the Patwari and the collecting agent in token of its correctness and completeness;(ii)a bahikhata in Form No. 19 (see Appendix). At the beginning of each year, a new bahikhata shall be prepared from that of the previous year. The entries in columns 2, 3 and 6 shall be checked by the collecting agent and with the Patwari's Khatauni when it is completely ready and the collecting agent shall, before the close of the revenue year, certify in token of general correctness. The bahikhata shall also be examined by the Secretary, who shall check a certain percentage of the entries and record a certificate thereon to that effect. Any discrepancy, discovered, shall be reported for orders;(iii)a receipt book in Form No. 20 (see Appendix). Each receipt issued and its counterfoil will be signed by the collecting agent who will keep a progressive total of collections on the counter foil of receipt from date of one remittance to another;(iv)an annual statement in manuscript of demands, collections and balances will be prepared from the bahikhata at the close of the year.
