Accounts based registers
GENERAL ACCOUNTS :
The following registers with regard to the accounts branch to be verified.
1. Permanent Advance Register (CR.69) Cash on hand as on the date of inspection to be verified physically.
2. Contingent Register To verify whether the voucher no. has been given properly.
3. Pay acquittance Register To verify whether the signature of the staff numbers have been properly obtained and signature of verification has been attested by the Judicial Officer.
4. Undisbursed Pay Register To verify about the entries
5. Loans and Advances Register
i) Loan sanction register
ii) Individual Loan Register
iii) Loan recovery
Register To verify entries with regard to sanctioning of loans and recovery of the loans and also to verify whether the signature has been obtained from the Judicial Officers.
6. Cash Payment book C.R.38 To verify the entries
7. Stationery register To verify the entries with to the regard to the purchase and distribution. (Verification to be made Periodically)
8. Register of T.A.Bills To verify whether the signature has been obtained from the concerned.
CIVIL COURT DEPOSIT ACCOUNT : CASH BOOK (TNTC.5)
To verify whether the actual cash received with regard to printing charges, Suit amounts or costs if any has been brought into cash book and as to whether the same has been remitted to bank on the next day. For receipt of cash by the Court it has to be ascertained whether any receipts have been issued under CR.42. Further whether the register has been kept upto date and whether the signatures have been obtained properly. Cash book entries are also to be closed once in a week and it has to be tallied at the end of every month, since the Treasury authorities have
forwarded the Treasury statements once in a month. Further if any officer has been
transferred during the period covered under inspection, necessary entries with
regard to the ''handing over'' and '' taking over'' charge of the post to be made
wherein the available actual cash on hand with the Head Clerk, unrecouped
vouchers if any and unused cheque books and cheque leaves to be furnished and it
should be signed by the both relieving and relieved officers.
DEPOSIT REGISTER (CR 36):
Whenever amounts were deposited into Court under chalan, the amounts should be brought into this register and also to verify whether the deposit
entries have been made upto date and initialed properly. Further it has to be
ascertained that closing of accounts has been periodically made after receipt of
Treasury Statements and the difference has been properly explained.
REPAYMENT REGISTER:(CR-37)
Whenever amounts went out of Court, necessary entry to be made in
this registers and to verify whether the repayment entries have been made upto date
and initialed properly. Further it has to be ascertained that closing of accounts has
been periodically made after receipt of Treasury statements and the difference with
regard to uncashed cheques has been properly explained.
LEDGER:CR- 35
The above register has to be verified on the following aspects.
i Whenever amounts deposited in to Court, it should be noted in right side of the ledger and whenever amounts went out side the Court, necessary entry to be made in the left side of the ledger. without getting confirmation of credit from the Treasury statement, no amount should be went out side by way of cheques .
ii Whether the entire balance outstanding in the Ledger at the end of March of every year has been tallied with the cash book balance.
iii Whether the entire balance outstanding in the Ledger at the end of March of every year has been carried out in the New Ledger and initialed by the Officer of the Court.
iv Whether the acceptance Certificate has been furnished in the Ledger at the end of March and it has been signed by the Officer.
v It has to be ascertained whether the attachment orders and prohibitory orders if any is passed, the same has been noted in the Ledger in Red ink.
COMMON CASH BOOK:
The Register contains all cash received by the Court and it should be closed
every day and signature to be obtained from the Judicial Officers. It has to be
verified during inspection.
SUBSIDIARY CASH BOOK:
As and when the cash received for L.I.C. and Societies, the same should be
brought into this register and signature to be obtained. It has to be verified during
inspection.
REGISTER OF INSTRUMENTS C.R.22:
This register is maintained for collection of Stamp duty and penalty on
unstamped documents. If any stamp duty and penalty on unstamped documents has
been collected, the amount should be remitted to Government under chalan
No.CM40 and the copy of documents along with the endorsement made about the
remittance of amount to the Government, to be sent to District Collector concerned.
It has to be verified during inspection.
INVESTMENT REGISTER C.R.63:
This register is maintained for investment of amounts in the Bank. This
register to be verified Random of Fixed Deposit receipt to be verified during
inspection.
No amount should be kept idle with Civil Court Deposit account. Steps to
be taken to invest the amount available in Civil Court Deposit account periodically.
The Clerk incharge of the Civil Court Deposit account and the Chief Ministerial Officer of the Court should take care in this regard. This has to be verified during inspection.
CHEQUE WRITING REGISTER:
The Register to be maintained for ascertaining the delay in presenting the Cheque applications for orders, and delay in writing the Cheques. Every cheque applications after passing orders received from the Bench Clerk concerned, the details of presenting the petition before Court, placing the same before the Judicial Officers for orders, the receipt of petition from the Accounts clerk after getting orders and date of writing cheques should be noted in the registers. The register has to be verified during inspection.
HEAD CLERK SECTION:
The following registers to be verified during inspection.
1. Furniture Register.: It has to be verified whether all the furnitures have been properly entered in the furniture register .
2. Cheque Books: It has to be verified all the Cheque books which is shown as stock is available or not during inspection.
3. Verification of duplicate key for the Iron safe: It has to be ascertained duplicate key has been received from the Treasury. The duplicate key received from the Treasury has to be taken for use and the other key available with this Office to be sent to Treasury concerned duly physically verified.
4. Verification of Service Register: Random of service register pertaining to the staff members of the Court has to be taken out and verified the same on the following aspects.
i) Entries with regard to service verification once in six months.
ii) Entries with regard to annual increments.
Iii)Entries with regard to vacation.
iv) Entries with regard to Leave availed (U.E.L. On M.C. Or E.L.)
v) Entries with regard to with regard to leave account.
vi) Entries with regard to regard sheet.
5. Running note file.
The running note file for all branches has to be maintained
by the Head Clerk / Sheristadar. It is very essential one.
Registers maintained by all the branches should be verified once
in a month and all the defects should be brought on record and
orders to be obtained from the Judicial Officers and specific time
may granted to the rectify the defects. After rectifying the defects,
the running note file may be placed before Judge and necessary
orders to be obtained recording the rectification of defects. If the
running note file is properly maintained by the Head
Clerk/Sheristadar, the work of entire Court will be made up to
date and it will be helped for better Administration.
RECEIVE REGISTER: CR.48
The entire receive tapals are entered in the Receive Register and
handed over to concerned Clerk. It has to be verified whether the signature have
been obtained from the staff concerned for handing the over the tapals and further
the disposal have been noted in the above said register in Column No.4.
DESPATCH REGISTER: CR 49
The entire tapals went outside have been entered in this register .
In the said register the receive number also to be furnished . It has to be verified.
STAMP ACCOUNT REGISTER:CR - 50.
The regular branch is maintaining separate stamp account . The
actual stamp on hand to be verified at the time of inspection. It has to be
ascertained whether the stamp Account has been tallied with the abstract furnished
in the Despatch register.