should be verified physically and a certificate to the effect that the cash balance has been verified and found correct should be recorded in the Cash Book under the dated signature of the Principal. This procedure to be followed by all the Regional Offices, ZIET and KVS (HQ). Balance of school money consisting of undisbursed pay and allowances etc. should be tallied with the Register of undisbursed amounts (vide Article 97). The Cash Book should be kept in the custody of the Principal when the work for the day is over. Register of Undisbursed Amount If for any reason any cheque or cash drawn for making payments has not been delivered or paid to the party concerned, an entry thereof should be made in the Register of undisbursed amounts in form C.S. 62. Undisbursed pay and allowances may be retained in the school till the last day of the month of drawal, after which it should be credited back to the bank account. Such amounts 97 should be entered on the receipt side of the Cash Book under the caption Undisbursed Pay and Allowances and a note of having credited the amount kept on the voucher. In the accounts, the amount of undisbursed pay and allowances should be classified as deduction of expenditure under the head pay and allowances. When the party concerned claims the amount subsequently, a fresh bill should be prepared and cheque drawn by giving cross reference on the original voucher. Necessary entry should be made on the payment side of the Cash Book and in the Register of undisbursed amounts. Chapter 9 GENERAL RULES FOR PAYMENT OF CLAIMS AND ACCOUNTING THEREOF
should be verified physically and a certificate to the effect that the cash balance has been verified and found correct should be recorded in the Cash Book under the dated signature of the Principal. This procedure to be followed by all the Regional Offices, ZIET and KVS (HQ). Balance of school money consisting of undisbursed pay and allowances etc. should be tallied with the Register of undisbursed amounts (vide Article 97). The Cash Book should be kept in the custody of the Principal when the work for the day is over. 97 Register of Undisbursed Amount If for any reason any cheque or cash drawn for making payments has not been delivered or paid to the party concerned, an entry thereof should be made in the Register of undisbursed amounts in form C.S. 62. Undisbursed pay and allowances may be retained in the school till the last day of the month of drawal, after which it should be credited back to the bank account. Such amounts should be entered on the receipt side of the Cash Book under the caption Undisbursed Pay and Allowances and a note of having credited the amount kept on the voucher. In the accounts, the amount of undisbursed pay and allowances should be classified as deduction of expenditure under the head pay and allowances. When the party concerned claims the amount subsequently, a fresh bill should be prepared and cheque drawn by giving cross reference on the original voucher. Necessary entry should be made on the payment side of the Cash Book and in the Register of undisbursed amounts. Chapter 9 GENERAL RULES FOR PAYMENT OF CLAIMS AND ACCOUNTING THEREOF