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RHD Operational Procedure – Zonal Operation Wing
 
Zonal Operations
 
OP/ZF/3.6 - Preparation of Sub-Divisional and Divisional Accounts
 
Purpose and Scope :

This procedure describes the process for preparation of Sub-Divisional Cash Accounts by the Field Sub-divisional Engineer and submission to the Field Executive Engineer for compiling and incorporating into the Divisional Accounts. This also outlines how Divisional Accounts are prepared.

The SDE is required to prepare monthly Cash Account and submit to the Executive Engineer by the 25th day of the month reflecting all transactions upto that period and the balance remaining in hand to enable the EE to submit monthly Account to Chief Accounts Officer of the Ministry of Communications and Director, Audit and Accounts of RHD.

Besides the Cash Account the SDE is required to maintain initial accounts such as Tools and Plants Account, Stores Account, Register of Measurement book etc.
 
Definitions :

Treasury Challan - These are standardised financial formats to deposit cash to Treasury.

Hand Receipt - These are standard forms used to handover advance cash or any material, plant etc.

Sub-divisional cashbook - It is a formatised book of cash Account of the sub-division to record receipts, payments and balance for the purpose of preparing monthly sub-divisional cash Account in duplicate.
 
Responsibility :

Sub-Assistant Engineer (SAE) - is responsible for recording all measurement of accepted work for payment and recording of cash vouchers in measurement books and maintaining register of tools and plants, stores, surplus material etc. He is also responsible for submitting imprest account against advance cash received from SDE and the initial accounts.

Sub-Divisional Engineer (SDE) - is responsible for preparing Cash Account by the 25th day of each month and submitting the account to EE. He is also required to maintain initial Accounts such as Tools and Plants Accounts stores Accounts, Measurement books for recording measurement of all works for payment and all payment vouchers which are paid for.

Executive Engineer (EE) - is responsible for preparing and submitting monthly Account to Chief Accounts Officer of the Ministry of Communications and Director of Audit and Accounts of RHD.
 
Method :

4.1 SDE RECEIVES CHEQUE FROM EE AND CASH FROM PROCEEDS OF REVENUE RECEIPTS. PREVIOUS MONTH’S BALANCE ALSO LIES IN HIS CHEST

The SDE places a demand for cash to EE for the month according to his requirement for payment of wages of muster roll labours and salary of work-charged staff and for petty purchases under Revenue head. He also receives cash from proceeds of revenue receipt from RHD operations in the sub-division; such as proceeds of auction, sale proceeds of documents, tolls from ferries etc. against money receipts duly signed by him. He collects cash from the treasury against cheques issued in favour of him by the EE, through his sub-divisional clerk and cash peon. The cash along with previous month's balance is kept in his chest in safe custody.

4.2 ALL RECEIPTS AGAINST EE CHEQUES AND PREVIOUS MONTH'S BALANCE ARE ENTERED ON THE RECEIPT SIDE OF CASH BOOK

The SDE gets all EE cheques encashed and previous month's balance entered on the receipt side of the sub-divisional cashbook with the help of his sub divisional clerk as soon as be receives them and initials each entry of the cashbook mentioning date of entry.

4.3 ALL EXPENDITURES ARE RECORDED IN THE PAYMENT SIDE OF CASH BOOK

The SDE deposits the cash from revenue receipts to the Bank through treasury challans as quickly as possible through his sub-divisional clerk and cash peon as he is not authorized to spend the revenue receipts for any purpose, so these are not entered for his Cash Book. From the cash out of previous month's balance and cash collected by encashment of EE’s cheque he pays wages of muster roll labour and salary of work charged staff whose pay bills are signed and approved by EE. He also gives cash to SAEs as temporary cash advance against hand receipt signed by him and the recipient for petty purchase, which are required for works under Revenue head and for paying utility bills.

The SAEs submit imprest Account in prescribed format against the cash advance received by them supported by cash vouchers and measurement books for expenditures made by them for petty purchases and payment of utility bills duly signed by them.

The remittances of revenue receipts to the Bank and expenditures made through payment of muster roll and work charged staff and the expenditures of SAE for petty purchases and payment of utility bills are recorded on the payment side of the cash book duly entered by the sub-divisional clerk and initialled by SDE mentioning date of entry. The receipted copy of Treasury challan, the paid-bill vouchers of staff and the vouchers of petty purchases and paid receipted copy of utility bills duly recorded in measurement books by the SAEs are then all certified as paid by the SDE and are kept as supporting vouchers against expenditures.

4.4 THE SUB-DIVISIONAL MONTHLY CASH ACCOUNT IS CLOSED ON THE 25TH DAY OF THE MONTH AND SUBMITTED TO EE

On the 25th day of the month, the SDE closes the monthly sub-divisional cash account. He totals both receipt side and payment side of the cash book and determines the balance (if any) of the month by subtracting the total of payment side from the total of the receipt side. He checks his cash in chest and tallies it with the balance in the cash account. If they agree, the account is ok. The SDE then certifies the balance of the month under the totals of both sides of the cashbook page and signs with date. The cash account is thus prepared. The original copy of the cashbook pages supported by vouchers is submitted to the EE as the monthly sub-divisional cash account. The balance in hand for the month is carried forward as the opening balance of the next month on the receipt side of the cashbook.

The SDE also compiles the tools and plants accounts, stores account and other initial accounts (if required) received from SAEs and submit to EE.

4.5 PREPARATION OF DIVISIONAL ACCOUNTS

The cash and stock accounts of the divisional office for a month are closed on the last working day of the calendar month.

The accounts submitted by all the sub divisions under it, including the accounts of the division itself, are consolidated and compiled into one account. This is termed the “Division’s monthly accounts”. These accounts are submitted to the CAO, Ministry of Communication together with all supporting vouchers, within the 10th day of the following month. A copy of the accounts should also be sent to Director, Audit & Accounts, RHD.
 
References :

· RHD Management Plan, Volume I.

· Central Public Works Accounts Code (CPWA), Ministry of Finance
 
Procedure Flowchart :

The procedure flowchart for this procedure is detailed below -
 


 


 

 

For duties associated with each grade of personnel see

 

Updated on : 1/12/2003

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