APPENDIX.
143
B.
Rules for the guidance of Officers in charge of Lunatic Asylums in the accounting for money
stock, &c.
A cash-book is to be kept in the form annexed, in which all receipts and payments shall
be recorded daily. At the close of each day, the totals of the sums received and paid during
the day shall be carried to the grand total column and a balance struck; the balance to be
checked and initialed daily by the superintendent. Receipts other than those received from
a Government treasury are not available for disbursement; they should be remitted in tact to
the district treasury daily.
The present system of payment of private servants will be discontinued under this rule.
Their cost will be budgeted and charged as temporary establishments; recoveries from patients
being credited under asylum receipts.
Payments must be made either from the permanent advance or from money received
from the treasury on abstracts or bills.
Refunds to relatives, of money advanced for paying-patients, must, for instance, be
charged in bills.
In the case of purchase of stock, the quantity as well as value should be given, and a note
made in the last column of the cash-book, intimating that the purchase has been credited on
a given date in the stock ledger.
A stock ledger is to be kept of each article in stock. Every receipt of stock for cash
paid is to be checked by the debit in the cash-book; all other receipts to be carefully examined,
and both to be initialed by the superintendent daily. Every issue for cash must be supported
by a credit in the cash-book, the fact of credit having been afforded, being recorded in a
column opened for the purpose in the ledger. These and all departmental issues must be
initialed daily by the superintendent. Each ledger must be balanced monthly under the
signature of the superintendent. Stock to be taken at least once in every six months, but
on varying dates. A note of date of stock taking to be always entered in the ledger for the
information of the visitors and Deputy Inspector-General; a permanent advance of Rs. 100
to be allowed. Out of this sum all petty contingent charges should be paid, the amount
being recovered by presentation at the treasury of abstracts, weekly or fortnightly. The
superintendent must be careful to present an abstract at the treasury on the last open day of
the month, so that all payments out of his permanent advance during the month will appear
in the abstract as well as in the detailed bills of the month.
There should be one abstract and detailed bill for asylum contingencies, and another for
expenditure connected with manufactures. The detailed contingent bills of the month should
not be presented at the treasury, but should be forwarded to the Deputy Inspector-General
for countersignature. That officer will examine, countersign, and transmit them to the
Accountant-General for comparison with the charges in the treasury accounts, and for
recovery of any retrenchment which the Deputy Inspector-General may have noted in
the bills.
The superintendent is allowed a discretionary power of outlay up to Rs. 200 for any one
article. This restriction does not apply to purchase of raw material for manufactures, the
expenditure on which is limited by budget grant only. Any proposal involving a total dis-
bursement of more than Rs. 500, requires the previous sanction of the Inspector-General.
Establishment bills do not require the countersignature of the Deputy Inspector-General.
A duplicate may be forwarded to that officer for his information, if required.