- Account –
- The Secretary shall be responsible for keeping a proper account of the receipts and expenditure and of all the assets and liabilities of the Authority and of all advances and loans taken by Authority.
- * All the funds to the credit of the Authority and other amounts received by the Authority shall be kept in a Personal Deposit Account to be opened with the Government Treasury. All disbursement on behalf of the Authority shall be debited to the account subject to provisions of clause (8). The accounts shall be operated by the Secretary.
- All payment due to the Authority shall be received at the office of the Authority by the Cashier or any other officer or servant appointed for the purpose. All the money received and all payment made by or on behalf of the Authority shall be entered immediately in a Casebook. At the close of each day, the cashbook shall be totaled and the balance struck and stated in words.
——————————————————————————————*The amendment made vide the amendment dated: 4/8/64. *The amendment made vide the amendment dated: 1/7/87.
The cashbook shall then be signed by the Accountant. The Secretary shall check the casebook at the end of every month and shall sign it in token of such check.
- No moneys shall be paid from the funds of the Authority except on an order to pay signed by the Chairman or the Secretary if duly authorized by the Chairman, subject to such restrictions as he may think fit.
- For the purpose of payment, every item of expenditure shall be entered in a bill containing the necessary details. The bill and supporting vouchers shall be examined by the Secretary and if the claim is admissible the authority good, the signature true and in order and the receipt a legal quittance he shall, if he has the power, make an order to pay on the bill and sign it, or submit the bill for the pay order of the Chairman. The pay order shall specify the amount payable both in words and in figures. The Secretary shall be personally responsible as to the nature of payment and that the payee actually received the sum, passed.
- The pay and allowance of officers and establishment in the employment of the Authority shall be drawn separately at the rates according to the terms of their service.
- For facilitating the check of pay bills and for ensuring that no fixed charge � is paid twice ever on establishment, the Secretary shall maintain a check register. Sanction to payments or recurring charges such as rent of buildings, telephone rents and other recurring charges shall also be recorded in this register.
- With the exception of the pay, allowances and other like payments of the staff and officers which may be paid in cash, all payments of sums exceeding Rs. 20/- shall ordinarily be made by cheque drawn in favour of the Payee. All cheques shall be signed by the Secretary and in his absence by such officer of the Authority as may be authorized by the Authority in his behalf.
- In order to meet petty cash payment on account of miscellaneous contingent charges such as postage, telegrams, or stationery, the Secretary shall be allowed a permanent imprest of Rs. 100/- which shall be recouped as and when required or in any case on the last working day of each month. The Secretary shall maintain a separate register for the account of the imprest.
- (10) Save as otherwise provided in these Resolutions, the provisions of the Municipal Accounts Code in so far as they relate to the custody of cash, writing of cash book issue of receipts for money received, preparation and payment of bulls, issue of cheques, drawing of cash for actual disbursements, compilation of accounts, prescription of forms and registers and all other matters connected with the maintenance of proper accounts and registers and service documents of the establishments applicable in relation to Borough Municipalities in the Pre-organized State of Bombay excluding the transferred territories shall mutatis-mutandis apply in relation to similar matters pertaining to the Authority:
Provided that a reference in the said Code –- to the “Chef Officer” shall be deemed to be a reference to the “Secretary”;
- to the “Controlling Committee” shall be deemed to be a reference to the “Authority”;
- to the “President” shall be deemed to be a reference to the “Chairman”.
- The Secretary may, with the previous permission of the Authority delegate all or any of his powers under this regulation to any other officer under his administrative control.
4. After Regulation 16, the following schedule shall be added namely:-
By order and in the name of
the Governor of Bombay.
the Governor of Bombay.
B.D. Mirchandani,
Secretary to Government
Secretary to Government