The following procedure must be followed by every disbursing officer in submitting claims for money : -(i)He must attach to each bill a slip in F.R. Form 22, which will be returned by the Treasury Officer, with the cash or cheque, after noting thereon the voucher number and the date assigned to the bill.[A register in F.R. Form 22A should be maintained in the treasury for keeping a record of disposal of theT.V. slips as mentioned above.The treasury clerk, who is required to fill up the particulars in the T.V. slip should fill in simultaneously the columns 1 to 6 of the register F.R. Form 22A and keep the T.V. slips properly arranged for making over to the messenger duly authorized by the drawing and disbursing officer. The drawing and disbursing officer should also make arrangement for collection of the T.V. slips from the treasury once a week. When the authorized messenger appears at the treasury for collecting the T.V. slips these should be made over to him and his signature obtained in column 7 of the register in token of receipt. In cases in which it may not be possible for a drawing and disbursing officer, whose headquarter is situated away from the treasury, to collect the T.V. slips through a special messenger, he may request the Treasury Officer, in writing, to send him the T.V. slips by post. In such cases, the Treasury Officer will send T.V. slips by post to the drawing and disbursing officer by name, mentioning in column 1 of the register the number and date of the forwarding memo under which the slips were forwarded.The procedure of transmission ofT.V. slips by post should, however, be avoided as far as possible and in no case should the Treasury Officer send the T.V. slips by post. If the office of the drawing and disbursing officer is situated in the same station.] [Added by C.S. No. 26 dated 15.7.1958.](ii)He must enter on each bill the complete accounts, classification of the proposed expenditure, from major head down to detailed head of account, and state whether the charge is voted or charged. When a single bill includes charges falling under two or more detailed heads the charges must be distributed accurately over the respective heads.(iii)Except in the case of bills for the pay of officers or establishments and for allowances drawn with pay he must enter on each bill and on each slip in F.R. Form 22, the progressive total of expenditure up to date under the sub-head or sub-heads to which the bill relates, including the amount of the bill on which the entry is made.
