News No. 18(all offices)

Cash Book

Instructions for maintaining cash book are as follows,

1.     All LSGIs and Implementing Officers who are DDOs shall maintain a cash book for recording the receipt and payment of cash, cheques, etc.

2.     Panchayathi Raj Institutions shall maintain only one cash book in the form prescribed in the G.O.(P) No. 319/2003/Fin dt. 12.6.03. In respect of Urban Local Bodies, one cash book in the present form incorporating all receipts and payments of cash from various sources shall be maintained.

3.     Each implementing Officer shall also maintain one cash book in form TR-7A which shows receipts and payments of Departmental funds and funds from LSGIs. For showing receipt and payments of funds of LSGIs separately, a subsidiary register (in the form in Annexure B-IV) must be kept.

                                      ANNEXURE -B-IV

(See Para 18.3 of G.O.(P) 177/2006/Fin dt. 12-4-2006)

Subsidiary Register Showing Receipts and Payments of LSGIs

(To be maintained by the Implementing officer)

Name of LSGI:

Year:

Date	Cheque/DD/Bill No.	Receipts	Cash	Date	Voucher No.	Payments	Amount

4.     When  funds are transfer-credited into the Deposit Accounts, the same shall be entered on the receipt side of the cash book. When cash is drawn from the Consolidated Fund by means of bills, the same shall be entered in the receipt side of the cash book only when cash/DD is actually received.

5.     When a cheque/DD is received by an Implementing Officer it shall be  entered on the receipt side of the cash book and in case of receipts from a bill the same shall be recorded only when the bill is encashed.

True abstract from G.O.(P) 177/2006/Fin dt. 12-4-2006