BF Rules 87Chapter 6 · Establishment

Section 87 · Section 87

In cases in which the transfer of charge involves assumption of responsibility for cash, stores, etc., the following instructions should be observed :-

(i)

The cash book or imprest account should be closed on the date of transfer and a note recorded in it over the signature of both the relieved and the relieving Government servant, showing the cash and imprest balances, and the number of unused cheques, if any, made over and received by them respectively.'

(ii)

The relieving Government servant in reporting that the transfer has been completed should bring to notice anything irregular or objectionable in the conduct of business that may have come officially to his notice. He should examine the accounts, count the cash, inspect the stores, count, weigh and measure certain selected articles in order to test the accuracy of the returns. He should also describe the state of the account records.

(iii)

In the case of any sudden casualty occurring or any emergent necessity arising for a Government servant to quit his charge the next senior Government servant of the department present will take charge. When the person who takes charge is not a Gazetted Government servant, he must at once report the circumstances to his nearest departmental superior, and obtain orders as to the cash in hand, if any.

Note. - The special procedure to be followed when there is a 'change in the incumbency of independent charge of a treasury is laid down in Rule 48 of the Bihar Treasury Code.Section IVSpecial Rules for the Public Works Department

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