The document outlines general instructions for handling government cash, including maintaining a cash book, ensuring all transactions are promptly recorded and verified, and closing the cash book regularly. It emphasizes the need for accurate record-keeping, security measures during cash handling, and proper issuance of receipts for government transactions. The document also specifies protocols for depositing public money and managing non-government funds separately.

2. PRESENTED BY : CH.ABDUL HAMEED

3. CASH HANDLING
General instructions for handling cash
1)In every office / deptt. Whenever the govt.
cash is handled a cash book should be
maintained in form TR.
2)Before opening a cash book, the number of
pages should be counted and certificate to
that effect recorded on the first page.
3)All monetary transactions should be entered
in cash book as soon as they occur and
attested by the head office in this behalf, in
token of his having checked.

4. 4)The cash book should be closed regularly on
all days.
5)The total should be checked by the head of
office by himself or by the responsible
subordinant other than the writer of the cash
book.
6)The total should initialed as correct by the
head of the office.

5. 7)The cash balance is required to be verified at
frequent intervals of that no more than a week.
8)At the end of the month, when the cash book
is finally closed the cash balance should be
verified by the head office and signed and
dated certificate recorded on that effect in the
cash book.
9)The cash in hand should also be analyzed.

6. 10)The cash in hand should be mentioned in
figures as well as in words.
11)The entries in the cash book should be neat
and clean. Erasers and overwriting must be
avoided.
12)If there is an error it should be corrected by
drawing the pen through the incorrect entry and
inserting the correct entry in red between the
lines.

7. 13)All the corrections should be duly attested
over the date initials of the head of the office.
14)Whenever any amount in the custody of govt.
officer is deposited into the treasury or bank, the
entry in the cash book should be compared by
the head of the office with the treasury receipt,
challan or bank passbook & then the attestation
may be done.

8. 15)When the deposits into banks, treasuries are
appreciable the treasury officer may be asked to
issue a consolidated receipt for all remittances
made during the month, which should be
compared with postings made in the cash book.
16)If an officer has to handle non-govt. money in
his official capacity, such cash should be kept in a
separate chest and accounted for in a separate
set of books, so as to keep it entirely out of govt.
Account.

9. 17)Grade 1-3 should not be deputed to fetch or
carry the cash.
18)Whenever the amount is large, police guards
should be produced and sent to accompany the
cashier.
19)Ordinarily the govt. dues should be realized in
legal tender coins or notes only.

10. 20)Every govt. officer receiving money on
behalf of govt. must issue a receipt to the
payer.
21)The receipt should be duly signed by an
authorized officer receiving money on behalf
of the govt.
22)The amount shown in the receipts should
be in words as well as in figures.

11. 23)All the officers receiving money on behalf
of the govt. should use the receipt books in
machine numbered for TR 5.
24)A duplicate receipt should not be issued in
any circumstances, even if the original one is
reported to be lost.
25)At the most a certificate may be given that
on specified date a certain sum on a certain
account was received from a certain person.

12. Procedure for paying public money (rules 88-
96)
1) Normally all remittances to the bank should be
in cash, but cheques and bank drafts etc, are also
accepted.
2)Any person paying money into a treasury or
bank on govt. account should present with it a
challan.
3)First payment of pay and allowances to the
govt. servant for the first time, medical certificate
of fitness must be received by him.

13. THANK YOU!