(a) When money is received by means of a postal money order, the Head of Office shall at the time of signing the money order receipt shall cause an entry for the amount to be made in the Register of Money Orders received in U.I.T. Form No. 5. The postal money order coupon .<5hall be handed over to the cashier along with the The Rajasthan Urban Improvement Trust Rules, 1961 81 money who shall make an entry in the Cash Book. The coupon shall be filed as a receipt voucher in support of the entry made in the Cash Book. Besides this a cash receipt in the prescribed form shall also be issued in such cases giving a clear indication that the money has been received by a Postal Money Order.
(b) When money is received by means of a cheque or Demand Draft, the Head of Office shall cause an entry of the cheque to be made in the register of cheques and Demand Drafts etc. in UIT Form No.
6 under his dated initials and shall issue a formal receipt in the following form— "Received a cheque/Demand Draft No dated amounting to Hs from on account of " Final receipt of the amount of cheque or Demand Draft shall only be issued when the same has been encashed, and then the amount shall be entered in the Cash Book.
Section II Classification classified abstract and General Ledger
54. For the purpose of classifying the income and expenditure classified abstracts in U.I.T. Form 7-A and B shall be kept in two volumes, one for receipts and the other for payments. A separate page or so shall be opened for each month and the receipts and charges appertaining to these items for each day shall be brought forward from the General Ledger. At the end of each month the total shall be made under each of the head of the abstract and progressive totals carried over in the next months.
Note—Classification prescribed in this rule is for the purpose of budget, monthly and annual accounts which must strictly be followed.
55. A General Ledger in U.I.T. Form No. 8 shall be maintained in two sets one for income and the other for expenditure. A separate set of page or so shall be allotted for each head of account, and voucher-wise entries of receipt or expenditure shall be posted every .82 The Rajasthan Urban Improvement Trust Rules, 1961 day from the Cash Book and totalled at the close of the day. The daily aggregate total of the General Ledger for each head of account shall be carried fonward to classified abstract as mentioned in rule 54.
CHAPTER V Presentation of Bill and maintenance of Vouchers Section I Bills
56. All claims for payment shall be prepared on the prescribed forms (U.I.T. Form No. 9) of the bills meant for the purpose, and will be presented to Head of Office.
57, (a) Special care shall be taken that all bills passed for payments and the cheque issued in payment thereof are properly scmtinised before doing so.
(b) When a bill is presented by a person who is not the actual payee or his duly authorised agent, he may be required to produce a letter of authority from the actual payee authorising him to take payment.
• Signature of the messenger or his thumb impression if illiterate, shall be taken on the bill as a proof that he has actually received the payment or cheque, as the case may be, on behalf of the payee. In the absence of an authority from the actual payee the Head of Office shall refuse payment of the bill and return it to the person who present it with a memorandum explaining why payment has been refused.
(c) All bills presented for payment should not contain any erasure overwriting or alteration etc. and the bills having either of them shall be refused for payment and a fresh document shall be called for.
(d) When a person not in Trust employment, claims payment for work done, services rendered, or articles supplied, the Head of Office shall use special precaution for satisfying himself of the identity of the applicant for payment.
(e) In cases in which money due by the Trust is paid by a f^oney The Rajasthan Urban Improvement Trust Rules, 1961 83 Order, the cost of remittance, save in exceptional circumstances, when the terms of purchase may so warrant, shall be borne by the Payee. Similarly collection charges of the cheques by outside firms shall not ordinarily be a liability on the Trust but borne by the payee.
(f) To guard against the possibility of double payment and other irregularities and complications in the accounts as well as to keep a close watch on the liabilities of the Trust, and their early settlement, the Head of Office shall see that a personal ledger account of all the creditors is maintained in U.I.T. Form No. 8 and kept up-to-date. As and when an order is signed, he shall see that a corresponding entry is made in the personal ledger.
(g) The Head of Office shall see that no charge is paid more than once and that allotment of budget are not exceeded in any case.
In case of refunds he shall ensure that cross reference has been given in the payment voucher and other subsidy has e.g. D & E register, cash bill.
58. All pay order for money drawn on the bills shall be signed by the Head of Office.
59. The Head of office ordering a payment is personally responsible to see that the claim is complete and genuine in all respects and affords sufficient information as to the nature of payment made.
Section II Vouchers
60. For every payment of money made, the Head of office spending money shall obtain a voucher setting forth the clear particulars of the claim, and all information necessary for its proper classification in the account. Every voucher must bear or have attached to it an acknowledgment of the payment signed by the person by whom or in whose behalf, the claim is put forward. The acknowledgement shall be taken at the time of making payment or delivering cheque. Every voucher must bear a pay order signed by 84 The Rajasthan Urban Improvement Trust Rules, 1961 the Head of Office, specifying the amount payable both in words and figures.