906. Library, laboratory and workshop deposits, etc.
- All deposits received from students, such as library, laboratory and workshop deposits, should be held in a deposit account at the treasury, personal ledger accounts being opened for the purpose by the heads of institutions as indicated in the preceding article. If any part of such money is forfeited to Government, it should immediately be withdrawn from such deposit account and credited to Government. In such a case no cash transaction needs take place, but the bill or cheque on which the amount is withdrawn from the deposit account should be paid by transfer to the credit of Government at the treasury. A note of these forfeitures should be kept in the fine register in red ink with the remarks that the amount has been paid by transfer to the credit of Government, but such amounts should not be included in the total to be entered in the cash book.(Ft. & O. page 502, para. 9.)
