cover image: An Introduction to Indian Government Accounts

Premium

20.500.12592/j7hqpx

An Introduction to Indian Government Accounts

1915

There are thus four stages of compilation—(1) the monthly compilation by the district treasuries and certain departmental officers ; (2) the monthly compilation by the Accountants General certain departmental Account Officers and the India Office ; (3) the monthly compilation for the whole of India by the Comptroller and Auditor General and (4) the yearly compilation by the same officer. [...] 5 accounts in India from the point at which the initial receipts and payments occur at the district treasuries and sutreasuries and the Home treasury to that at which in the form of a classified audited and consolidated account of the year's transactions they reach the Secretary of State and the House of Commons. [...] He then takes the chalan to the Accountant who if it is in order initials it and directs the presenter to take it with the money to the Treasurer who seeing the Accountant's initials tests and counts the money enters the transaction in his account and signs both copies of the chalan in token that he has received the money. [...] On the 11th of each month a list of payments supported by the actual vouchers is sent to the Accountant General for the payments made from the 1st to the 10th of the month ; and on the 1st of the succeeding month a second list of payments with vouchers is sent for payments from the 11th to the.end of the month ; and at the same time a cash account is sent accompanied by the actual cash balance r [...] In regard to Ordnance Factory Accounts the work of audit is allotted partly to the Examiner of Ordnance Factory Accounts in the office of the Controller of Military Supply Accounts Calcutta and partly to the Inspecting Staff attached to the Office of the Military Accountant General and these latter officers visit each factory in turn and carry out a Local Audit of a portion of the Accounts in
government politics public policy
Pages
75
Published in
India
SARF Document ID
sarf.143971
Segment Pages Author Actions
Frontmatter
i-iii L.E. Pritchard view
Chapter I. Brief Preliminary Survey
1-8 L.E. Pritchard view
Chapter II. The Working of a Treasury
9-18 L.E. Pritchard view
Chapter III. Non-Civil Departments and their Relations with the Treasury
19-40 L.E. Pritchard view
Chapter IV. Classification
41-43 L.E. Pritchard view
Chapter V. Capital Accounts
44-46 L.E. Pritchard view
Chapter VI. Resource and Currency
47-52 L.E. Pritchard view
Chapter VII. Compilation
53-62 L.E. Pritchard view
Index
63-71 L.E. Pritchard view
Backmatter
i-i L.E. Pritchard view