(a)The monthly cash account shall be kept at each police-station in duplicate in B.P. Form No 85. All sums received at the station, whether from the Superintendent's office, from Civil Courts to be forwarded to the sadar station, small judicial fines realised, cash stolen and recovered, or from any other source whatever, shall be entered in the cash account. Should any sum have been omitted, the officer responsible shall be severely punished.(b)The name of all the payees need not be entered in column 8. A separate voucher shall be maintained for each day's disbursements of the money received under each receipt cheque. It will be sufficient if only the first name on the voucher is shown in column 8 after adding the words "and others". In column 10 shall be shown only the daily total against each receipt cheque.(c)A receipt cheque in Bengal Form No. 39 shall be given to the individual from whom or to the office from which money is received at the station and therefore each item of receipt shall be supported by the duplicate of the receipt cheque, the number of which shall be entered in column 2 of the cash account.(d)A regular receipt in printed form shall be obtained for all money sent out from the station.(e)All receipt vouchers shall be numbered in a monthly series and kept in monthly bundles in order of date. The monthly serial number shall be entered against each payment in the cash account under the date, thus 4th/No. 10. The bundle shall be in due course destroyed in accordance with instructions in Appendix XIII (8 - Police-station).(f)All cheques shall be signed and the entries in the cash account shall be made by the officer in permanent charge of the station in his own handwriting or when he is absent on duty by the officer temporarily in charge not below the rank of Assistant Sub-Inspector. The Sub-Inspector in permanent charge shall on return to the station initial the entries concerned and countersign the cheques arid satisfy himself as to the correctness of the accounts.The officer in permanent charge of the station may, when necessary, for the sake of convenience delegate by an order in writing in the general diary the work of keeping the cash account, disbursing money or signing cheques to a junior Sub-Inspector or to an Assistant Sub-Inspector by name but in that case the responsibility for the actual cash and for initialling the entries in the cash account shall rest with the officer-in-charge.(g)At the close of each month the original form in use throughout the month shall be forwarded by the officer-in-charge to the Superintendent's office through the Court officer, the duplicate copy being retained at the station.(h)Cash shall not be kept in hand unnecessarily. If any sum of money has remained in hand for more than two months the officer-in-charge shall, when submitting his monthly account, explain fully the reason for the delay.
