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State of Bihar - Section

Section 215A in Bihar Chaukidari Manual

215A.

(i)Disbursing Officers concerned with the Chaukidari Uniform Fund shall from the entries in Register XVI maintain a pro forma account in the form given below:-
Year Opening balance. Receipt (a). Expenditure (b). Balance at the end of the year.
1 2 3 4 5
         
(a)[Credited to provincial revenues under the head "XXIII-Police"] [Now see '0055-Police' the new major head.].
(b)Expenditure recorded under P-Deposits and Advances-Deposit not bearing interest-Other Deposit Account-Civil Deposit on account of Police Funds-Chaukidari Uniform Fund.
Within fifteen days of the expiry of a financial year, each Sub-Divisional Officer shall in respect of his own jurisdiction prepare a balance sheet of the Chaukidari Uniform Fund from the pro forma account and transmit the same to the District Magistrate with the following certificate which shall be signed by the Sub-Divisional Officer:-"I certify that I have compared Registers XIV and XV with the pro forma accounts maintained for the Chaukidari Uniform Fund and found correct".
(ii)On receipt of the balance sheets from all the Sub-Divisions with the certificates prescribed therein, each District Officer shall cause to be prepared a consolidated balance sheet of the Chaukidari Uniform Fund for the whole district.
(iii)Each District Officer shall prepare an annual pro forma account in the form shown under clause (i), for the whole district from the balance sheet prepared under clause (ii).
A general agreement between receipts and expenditure should be maintained in all districts and in particular the disbursing Officers should watch that the expenditure does not exceed the receipts.
(iv)The balance in column 5 of the pro forma account maintained in clause (iii) shall not be taken to be available for expenditure. The expenditure will continue to be regulated by the memorandum explaining the procedure in connection with the Police Funds (vide memorandum incorporated at the end of Rule 204 of the Chaukidari Manual).
(v)An account of receipts of the Chaukidari Fund shall be kept separately by the Treasury Officer in the register of receipts of the Police Department.
(vi)The Treasury Officers will supply to the District Officer quarterly an advice list showing the opening balance, both receipts and expenditure and the closing balance in respect of the Chaukidari Uniform Fund.
(vii)The balance sheets of the Chaukidari Uniform Fund prepared under clauses (i) and (ii) above shall be audited and compared quarterly with the treasury accounts by an Officer to be nominated for the purpose by the District Officer to whom the result of such audit shall be duly certified.
(viii)Each District Magistrate shall submit his pro forma account to the Controlling Officer (Chief Secretary to Government, Political Department) as soon as the financial, year is over.
(ix)The Controlling Officer shall prepare a consolidated pro forma account in respect of the fund and forward the same in duplicate to the Accountant General, Bihar, for verification and to the Finance Department for information.
(x)A copy of the said account as verified by the Accountant-General should be submitted by the Controlling Officer to Government in the Finance Department and to the Accountant General along with his revised and budget estimates. The actual of the preceding years and the proposed estimate should be shown year by year.