(1) The accounts of the Authority shall be maintained for each financial year. The Member Secretary of the Authority shall be responsible for the proper maintenance of the accounts and records of the Authority.
1. Substituted by G.O(P) No.1/2018/WRD dated 18th February, 2018, S.R.O No.125/2018.
2. Substituted by G.O(P) No.19/2020/WRD dated 12th November, 2020, S.R.O No.819/2020.
3. Inserted by G.O(P) No.1/2018/WRD dated 18th February, 2018, S.R.O No.125/2018.
4. Substituted by G.O(P) No.1/2018/WRD dated 18th February, 2018, S.R.O No.125/2018.
(2) Compilation of accounts arid preparation of accounts and budget shall be the responsibility of the Member Secretary of the Authority.
(3) Save as otherwise expressly provided in these rules, the provisions of the Kerala Treasury Code, the Kerala Financial Code, the Kerala Public Works Accounts Code, Stores Purchases Manual, other Departmental Manuals, standing orders or instructions applicable to departments of Government shall apply in all matters relating to drawal of funds, bill forms, meeting of expenditure, handling and maintenance of accounts, tendering of works, purchase of materials etc.
(4) The concerned officers shall exercise the administrative and financial powers, which are assigned to them by the Authority in relation to the purpose of carrying out the functions envisaged in the Act in the administration of the fund.
(5) All moneys received by the Authority or by any officer or employee of the Authority who have been authorized to receive in their official capacity shall be acknowledged and deposited into the Treasury in Form TR 5 without any delay. No portion of the amount collected shall be set apart for day-to-day expenditure.
(6) If the payment of arrears due to the Authority are received as cheque, an acknowledgement in Form No, 13 shall be given in the first instance. If the person tendering cheque demands payment receipt, the same shall be sent in his address after the cheque has been cleared and the proceeds thereof shall be credited to the Authority’s fund.
(7) A cheque register in Form No. 14 to maintain a record of the receipts and realization of cheques shall be kept and it shall be inspected every month. A statement showing cheques outstanding at the commencement of the month, cheques received during the month, cheques realized during the month and cheques outstanding for realization with reason thereof shall be sent to the Member Secretary by the 15 of the months immediately following.
(8) The officer who realizes fees and arrears due to the Authority and remits the same to the Treasury or Bank to the credit of the Authority’s fund shall maintain a remittance register in Form No. 15 showing particulars of amount remitted by cash and cheques.
(9) It shall be the responsibility of the Member Secretary of the Authority to ensure that the fees and arrears due to the Authority are promptly demanded, realized and credited to the Authority’s fund. He shall maintain a 1[collection register in Form No. 16] in respect of all amounts realized and credited to the Authority’s fund. Besides, he shall also maintain a Demand, Collection and Balance Register in Form No. 17.
(10) The Member Secretary of the Authority shall submit a statement of amount realized and credited to the Authority’s fund in each month to the Authority by the tenth of the month immediately following after verification of credits shown in the statement.
1. Substituted by G.O(P) No.1/2018/WRD dated 18th February, 2018, S.R.O No.125/2018.
(11) The Member Secretary shall prepare and furnish a list of officers authorized to withdraw money from the Authority’s fund, to the Secretary, Water Resources Department and to the Accountant General (A&E/Audit).
(12) All officers of the Authority shall reply promptly to the orders and objections send by the Auditor letters, enquiries audit memorandum statements, etc. It shall be the responsibility of the Member Secretary to ensure that all audit objections relating to accounts of the Authority are satisfactorily and expeditiously answered. The officers may seek the assistance of the Member Secretary in settling audit objections.
(13) The Member Secretary may obtain returns for specific period from the concerned officer of the Authority regarding the pending audit objections with reasons for prudence.
(14) The Authority shall prepare and maintain a Register of movable properties as prescribed in the Kerala Financial Code. In this Register, separate pages shall be allotted item-wise for each property. The properties received by transfer from the Government shall also be included in the said Register.
(15) The details regarding the lands transferred from the Government or purchased or acquired by the Authority shall be entered in the land register in Form No. 18.
(16) The Member Secretary shall enter the details regarding grants received by the Authority from Government, separately in a Register in Form No. 19. Expenditure to be incurred from each type of grant shall be entered separately in this Register. The amount shall be expended as per the terms and conditions of the grant. The officers utilizing the grants allotted to each specific purpose shall furnish utilization certificate to the appropriate authorities through the Member Secretary. They shall also submit a quarterly statement showing opening balance of grants, amount received, amount utilized and the closing balance at the end of each period* to the Member Secretary. An annual statement of this type shall also be furnished to the Member Secretary.
(17) An attendance register recording the name of employees, designation, attendance, date of absence from duty, leave, date of coming late, shall be maintained at each office of the Authority. The preparation of salary bills in acquittance roll shall be on the basis of the officewise attendance register The details as to period of work done, rate of pay and allowance, deduction from the amount of advance, Provident Fund contribution and other items and the net amount received shall be entered in the salary bill or acquittance roll. The bills shall be checked and passed before the amount is drawn from the Fund for payment. Recoveries which are payable to the Government or Non-Government agencies shall be collected in cash and remitted to the concerned. As far as practicable, salary to officers may be disbursed by cheques. At the time of disbursement the requisite revenue stamps in the column provided in the salary bill or acquittance roll shall be affixed and the signature with date of the employee shall be recorded on it.
(18) All the drawing and disbursing officers of the Authority shall furnish the statement of accounts of the respective month to the Member Secretary at least before the 10”1 of the succeeding month. On receipt of the monthly accounts, the Accounts Wing of the Authority shall examine and consolidate the accounts before 25th of that month.
Board,—The non-officials to be appointed as members under section 90 shall be those persons who have experience pr expertise in the field of irrigation and water conservation.
1. Inserted by G.O(P) No.1/2018/WRD dated 18th February, 2018, S.R.O No.125/2018.
(19) An annual statement of accounts in Form No. 20, along with income and expenditure statement and balance sheet shall be prepared and forwarded to the auditor within 30th June of each year. The account shall show the receipt and expenditure of each scheme.
(20) The Authority shall appoint a Chartered Accountant to audit its accounts and the accounts as aud th ited, together with the report, shall be forwarded to the Government before the 30th September of every year. .
(21) The accounts furnished as certified by the Auditor with the audit report annexed thereof shall be laid before the Legislative Assembly.