Section Appendix - A: Maintenance and up-keep of Accounts Records of Non-Government Fund

APPENDIX 'A' MAINTENANCE AND UP-KEEP OF ACCOUNTS RECORDS OF NON-GOVERNMENT FUND 1. All rules framed in connection with the operation and maintenance of accounts on Non-Govt. Accounts shall be strictly adhered to. 2. Business Hours - (a) During morning office hours: From 8.30 to 11 A.M. (b) During day hours: 11 A.M. to 2 P.M. No money shall be received or disbursed by the Cashier after the appointed hours except under special circumstances and under orders of the Principal. 3. Receipts Custody of Bank Receipt Books and Cheque Books - The bank receipt books and cheque books shall remain under the custody of the Principal or Gazetted Officer authorized by the Principal and the same will be issued on requisition of the Cashier after verification of the completion of previous books by the Accountant. The Cashier shall maintain register of receipt of such books. The Counter foils of the Receipt books shall be submitted through the Accountant to the Principal or the Gazetted Officer appointed by the Principal for such duty for counter signatures either on the same day or latest by the following working day. 4. Records to be maintained by the Cashier - The Cashier shall maintain the following records - i. Cash Book. ii. Register of Money Orders, Cheques, Drafts etc. received. iii. Register of money orders, Cheques and Drafts issued. iv. Students Ledgers v. Class-wise Fees Register of refundable dues. vi. Class-wise Fees Register of non-refundable dues. vii. Bill register to record all bill received and paid. ( to be maintained separately for each head of Account ). viii. Printed Receipt Books for issuing receipt to the payer. ix. Cheque Books. x. Pay-in-slip of bank. xi. Register of Re-conciliation of bank figures. xii. Register of control over expenditure showing monthly balance under each head of Account. xiii. Register of records and files. xiv. Register of Budget sanctioned. 5. Budget and Control - a. The distribution of extra curriculum duties amongst the staff members with regard to the control of operation of various Non-Govt. fund accounts will be notified by 15th July each year. The Student Section will be responsible to see that appropriate approval in this respect is obtained and orders are issued by the due date, under intimation to all concerned. b. The Student Section shall also furnish the lists to students for all classes to all Heads of Department, Officer In charge of various activities and the Account Section within 10 days of the start of the session. c. The Account Section shall send by Ist August, each year, the form for preparation of the Budget in respect of Non. Govt, Fund items to all the officers concerned with detailed instructions. It shall also furnish the actual expenditure incurred during the preceding fiscal year. d. The officer-in-charge with regard to the Non. Govt. Fund Accounts shall prepare and send by 10th August each year to the Accountant the budget estimates in accordance with the instructions issued in this connection. e. The Accounts Section shall scrutinize the Budget Estimates and submit it to the Principal within one week of its receipt. f. On approval of the Budget Estimates by the Principal, the same will be communicated to all concerned by the Accounts Section within a week of its approval.