(i) The Head erf ttie Office shall be personally responsible 94 The Rajasthan Urban Improvement Trust Rules, 1961 not only for any loss sustained by the Trust through fraud or negligence on his part but also for the loss arising out of the negligence on the part of any servant to the extent to which it may be shown that he contributed to the loss by his own action or negligence.
(ii) Whenever any loss of money, revenue or receipts, stamp stores or other property held by or on behalf of the Trust caused by defalcation or fraud is discovered, a report shall be immediately be made to Chairman of the Trust, and a copy thereof shall sent to the Examiner, This must be followed by a detailed enquiry for which orders will be issued, by the Chairman of the Trust and when the matter has fully been investigated a further complete departmental enquiry report should be submitted to the Government and the Examiner showing the nature and the extent of loss, errors or neglect of rules, prospects of recovery, and the punishment to be accorded to the accused and to the persons who are responsible for contributory negligence.
(iii) As soon as reasonable suspicion arises that a criminal offence has been committed in respect of the matters pertaining to paragraph No. 3 the Head of office shall make a report to the police for carrying out investigation in the case.
95. the Head of Office shall be responsible for making prompt recovery of any payments made out of the funds of the Trust even though made in good faith, and in making recommendation for waiving such recovery for special reasons, the fullest justification must be given in support thereof i.e. practical impossibility of recovery etc.
Recovery of such over payment may be waived only by the Trust.
96. The Trust may sanction by a three-fourth majority of members present and voting write off the value of stores rendered un serviceable in normal working or use.
Note- A precise record of all unserviceable articles so written off shall be kept for their further disposal by public auction.
97. All other losses of money, irrecoverable revenues, loans, The Rajasthan Urban Improvement Trust Rules, 1961 95 advances or stores other than those referred to in preceding rule 96 shall be written off by the Trust only with prior approval of the Government.
98. In case where any loss is caused through fraud, forgery, defalcations, serious negligence of any servant warranting disciplinary action or through flaw on rules and procedure requiring rectifications or amendment, the Trust shall first review such a case and take appropriate actions before recommending the case to the Government for "write off."
99. A copy of sanctions to "write of" losses shall be communi cated to the Examiner.
CHAPTER XI Audit and Statements
100. It is the responsibility of the Head of Office to see that all the officers who receive or pay money on behalf of the Trust maintain proper accounts thereof in such manner that information in regard to all receipts and expenditure could be deducted therefrom as laid down in the Act. All accounts shall be kept so clear, the details so fully recorded and the initial record of payments made so clear, explicit and self contained as may produce a convincing and satisfactory evidence of facts.
101. The Head of Office shall render accurately and promptly such accounts and returns exhibities the position of those transactions as the State Government may prescribe from time to time.
102. A monthly account of income and expenditure under the prescribed head by these rules be sent to the State Government in UIT Form No. 28. The account for each month should be despatched to the State Government at the latest by 15th of the following month.
103. At the end of each year the Trust shall prepare an abstract of annual account in U.I.T. Form No. 29 showing its income and expenditure under each head of budget and send it to the State Government by the 15th May at the latest. The abstract of annual 96 The Rajaslhan Urban Jmpniwemesl Tuusl Rules, 1961 account shall be accompanied by a slalemenl of Grant-in-aid in U.l.T.
Form No. 30 shovyfing ttie graot-'m-aid rec^wed during the year under various schemes supported by ifie uMisaSkm cjerljilcates signed by the Head of Office cleariy mentioning t te l grant in entirely or in part has been spent specifically for lt»e t^j^ecfcins amd purposes for which it was given, the account of wfii<^ have proj^rty tween maintained, and the connecting vouchers are in his ajstody. Jf, hcswever, sanction was given for diversion of funds Irom tme t^sad to the other mention of such sanction shall be made in t i e cerHiksate.
104. Each Tmst sfiall pref^are a statement in U.l.T- Form No.
31 of the loans received from the State Govennffnent, under various heads, other loans raised by tfse Trust, Hae arrtount or instalments that have become due for repayment to the S ^ e Government amount actually repaid and the t)aiar»;e due fwm the Trust, cind send this statement with the annual aoamvL
105. Along witti the annuaJ staten^nt. a !lst of works undertaken under various schemes, vwtti tfie p r o ^ e ^ of experjditure as provided in U.l.T. Fomi No. 32. Shall also be erictosed.
106. Annual statement sitall also be acossuif^nied by a state ment of Assets and U^Miities of the T r u ^
107. Tlie Accounts of the Trust s f ^ l be kept in the Books as prescribed below :
1. Pass Book (Form No. 1).
2. Cash Book (Form No. 3).
3. Register of Money Order lecewed (Fomi No. 5).
4. Register of Cheques aiKJ DemarKl Drafts received (Form No. 6).
5. Classified Abstracts (lA & 7B).
6. General Ledger (8).
7. Establishment Che«* R o s i e r (Form iMo. 10).
8. Register of T.A. Bills (Form No. 17)
9. Imprest Cash Book (Form Nb. 18).
The Rajasthan Urtian improvement Trust Rules, 1961 97
10. Acquisition Register (Form No. 19).
11. Material Register (Form No. 20).
12. Register of Trees (Form No. 21).
13. Demand & Collection Register (Form No. 22).
14. Register of Trust Buildings & Lands (Form No. 23).
15. Rent Roll (Form No. 24).
16. Register of disposal of sites (Form No. 25).
17. Register of demand and Collection on account of Copying Charges & Embossing (Form No. 26).
18. Stock Book (Form No. 27).
19. Register of grant-in-aid received (Form No. 33).
20. Register of loans received and repayment (Form No. 34).
21. Register of Investments (Form No. 35).
22. Register of Deposits (Form No. 36).
23. Register of invoices (Form No. 37).
24. Postage Stamps Register (Form No. 38).
25. Register of suits (Form No. 39).
26. Register of telephone calls (Fonrn No. 40).
27. Register of objections (Fomri No. 42).
28. Register of licence (From No. 43).
29. Register of advances (Form No. 46).
108. The audit of the accounts of the advances of the Trust shall be governed by the provisions of Rajasthan Local Fund Audit Act, 1954 and Rajasthan Local Fund Audit Rules, 1955 made under the said Act.
109. The Tmst shall make suitable arrangements to enable the audit party to hold the office for conducting audit, and shall keep all records, statements etc. ready for the purpose of audit and produce these in the manner as demanded by the audit party.
110. The Head of Office shall prepare the financial statements prescribed by the Local Fund Audit Rules, 1955 and actual accounts for the period for which audit has become due, and pjoduce these when demanded by the audit.
98 The Rajasthan Urban Improvement Trust Rules, 1961
111. The report of the Examiner, shall be sent to the Govern ment. A copy of the report of the Trust shall be sent to the Head of Office who shall see that the irregularities pointed out in the audit report are promptly attended to and rectified.
112. The Head of Office shall promptly attend to the requisitions and,objections issued during the audit and return them with the least possible delay to the audit. Compliance of the audit reports sent by the Examiner, shall be made in accordance with procedure laid down in rule 28 of Rajasthan Local Fund Audit Rules, 1955.
CHAPTER XII Miscellaneous
113. The Trust shall maintain a register of grant-in-aid received in U.I.T. Form No. 33. Separate ledger account for each grant-in-aid shall also be maintained in the general ledger to see as to what extent the expenditure has been incurred, utilised out of the particular grantin-aid and progressive total taken to classified abstracts of expenditure.
114. The Trust shall maintain a Register of loans received from the Government in U.I.T. Form No. 34 and repayments shall be entered in it. A separate page shall be opened for each loan and loans from the Government shall be kept distinct from loans received from other source. Each entry therein shall be attested by the Head of Office. Government securities shall be kept distinct from other investments.
115. The Trust shall maintain a register of investments in U.I.T.
Form No. 35.
116. The Trust shall maintain a register of deposits (Securities) made with the Trust, in U.I.T. Form No. 36. The register shall be in two sets, one for the securities of employees of the Trust and pther for tenants or contractors deposits. The former may not be written up annually but the entries of the latter, which have not been refunded or forfeited shall be carried fonward in detail to succeeding pages of the same register or if sufficient space is not available to a new register The Rajasthan Urban Improvement Trust Rules, 1961 99 every year. The Head of office shall annually verify ,the securities and shall certify each entry in the remarks column of the register.
117. The Trust shall maintain a register of Bills/invoices in UIT Form No. 37 wherein all bills received from contractors, suppliers, shall be entered as soon as received. The register shall be maintained by the store keeper, who shall enter the date of verification after entry into the store ledger under dated initials of the Head of office.
Particulars regarding payment of the bill shall be completed by the Accountant of the Trust under his dated initials.
118. The Trust shall maintain a Postage Stamps Register in U.I.T. Form No. 38. Separate pages shall be allotted for each denomination. Entries of the receipt and issue shall be attested by the Head of Office.
119. For keeping a record of all suits to which the Trust is a party a register of suits shall be maintained in U.I.T. Form No. 39 in two volumes, one for suits to which the Trust is the plaintiff and the other for suits to which the Trust is defendant. The particular of each suit shall be entered as soon as a suit is instituted a notice of the institution of a suit is served, received and further action taken thereon recorded from time to time. Appeals shall be entered on separate pages allotted for the purpose and cross reference quoted in the register. This register should periodically be checked and signed by the Head of Office and laid before the Trust once every half year for revision.
120. A register of telephone calls shall be maintained in U.I.T.
Form No. 40.
121. For maintaining a record of assessment and objections relating to betterment charges the assessment list and the Register of objections shall be maintained in U.I.T. Form No. 41 and 42 respectively when assessment is completed, each item will be attested by the Assessing Officer and the list shall be totalled and checked.
Subsequent changes in the list if any, will also similarly be attested.
100 The Rajasthan Urban Improvement Trust Rules, 1961 Demand and collection register for betterment charges shall be maintained in U.I.T. Form No. 2.