Slide 1
RECEIPTS
AchieversAchievers2
ContentReceipt Of Money
(General)CollectionAcceptingAchievers3SECTION - 01Receipt of Money
(General)Achievers4Cash received over the counterF.R. 165. (1)Other
ReceiptsF.R. 165. (2)Returned ChequesF.R. 165. (3)Receipt of Money
(General)cash is received regularly over the counter(b) over the
counter, in a form other than cashunclaimed or undeliveredfor
revalidation, issue of fresh cheque in lieu or for
cancellation;dishonoured by the bankfor any other reason.When an
amount is received in cash, by cheque, money order, stamps or in
other form, other than over the counter. Achievers5StartEndCash
received by Government OfficerEnter up in Cash Book, or Register
provided for the purposeIs it other receipts?authenticated by a
Staff Officerreceived by post?supervisory officer or the Staff
Officer in charge see that all such monies are accounted for, and
disposed of in the manner prescribed in F.R. 177 &
187authentication may, in appropriate cases, be entrusted to the
Chief ClerkYesNoNosubsequent disposal noted in the same Register
and authenticated by a Staff OfficerYesAchievers6Cash received over
the counterF.R. 165. (1)Other ReceiptsF.R. 165. (2)Returned
ChequesF.R. 165. (3)SupervisionF.R. 165. (4)DisposalF.R. 165. (5)By
Staff Officer In case of loss to Government arising out of delay or
other fault, officers responsible shall make good the lossAll
monies received should be duly disposed of. Serious notice will be
taken of any delays in the disposal of monies received.Receipt of
Money (General)Achievers7F.R. 166. Documents received with
moneyStartEndCash received
by Government OfficerEnter up in Cash Book, or Register provided
for the purposeIs it other receipts?authenticated by a Staff
Officerreceived by post?supervisory officer or the Staff Officer in
charge see that all such monies are accounted for, and disposed of
in the manner prescribed in F.R. 177 & 187authentication may,
in appropriate cases, be entrusted to the Chief
ClerkYesNoNosubsequent disposal noted in the same Register and
authenticated by a Staff OfficerYeswith a letter, application form,
.paying-in-voucher, or other documents used for the Purposesign or
initial the document indicating the amount received, date of
receipt, and the form in which it is received (i.e. whether in cash
or by Cheque, money order, etc.) Issue Receipts F.R. 168 (1) Issue
of ReceiptsAchievers8F.R. 168 (1) Issue of ReceiptsWhen??Except
where otherwise provided (such as for Customs Duties or sale of
stamps or tickets), on receipt of money on behalf of Government and
subject to the provisions of
F.R. 169Achievers9F.R. 169. Receipt of Cheques, Money Orders,
etc1.officers responsible should observe reasonable precautions to
safeguard the interests of Government.On the paying in-voucherOn
the receiptIn the Cash Book and other books of accountinsertion of
the words By Cheque, By Money Order, etc.:A payment to Government
by cheque, money order, etc., should be indicated clearly by
the
Achievers102. Payments, Services. & c., against cheques
received. service shall be rendered, permit, ticket or supplies
issued, or payment made, against a private cheque or Money Order
received by Government,
For this purpose Nountil the full amount has been realised.
Local Cheque Outstanding Cheque (i.e. a cheque drawn on a Bank at
the same station as the Bank into which it is paid), considered as
realized In Four Working DaysIn Six Working DaysIn the case of an
outstation cheque, have elapsed after the date of its deposit in
the Bank by the Accepting Officer see F.R.188(3)Private
ChequeAchievers11Exemption :Cheques noted for payment or guaranteed
for payment by a bank, or payment orders issued by a bank on behalf
of its customers (Bank Pay Orders)Exclusion :Promissory Notes.
Promissory notes will not be received in payment of Government
duesAchievers12F.R. 168 (1) Issue of ReceiptsWhen??Except where
otherwise provided (such as for Customs Duties or sale of stamps or
tickets), on receipt of money on behalf of Government and subject
to the provisions of F.R. 169What type??Machine numbered official
receipt, on the
prescribed formPrescribed Form??Form General 172 in all cases in
which no special form has been authorized.
Whenever receipts are written out in duplicate, the use of
double-sided carbon paper is recommended. Achievers13How to
Prepare??
An indelible pencil or hard pen should be used in filling up the
receipt form and for the signature thereon.
All receipts should be dated, and stamped with the departmental
stamp before being used.
When a receipt form is spoilt, it should not be destroyed, but
should be cancelled and pinned to its duplicate or counterfoil.
Receipt books should not be cut or divided.
AchieversF.R. 170 Classification of Receipts
14AchieversRevenueRevenue includes all amounts of money (i.e. taxes
and/or fees) received from sources outside the government
entity.
Large governments usually have anagencyor departmentresponsible
for collecting government revenue from companies and
individuals.
Revenue should be credited to consolidated fund account
Cash Dr Consolidated Fund Cr 15Achievers Gifts of Money
Gifts in specific nature The amount received should be
temporarily held in a Deposit Account and the donors informed by
saying that the proposed expenditure can be incurred only with
Parliamentary approval.
if the donations are accepted, they have to be credited to
Revenue, and no refund can be made thereafter.
If the donors are agreeable to these conditions the amounts
should be credited to revenue and if they do not agree the amounts
should be refunded.
If no replies are received from the donors for reminders within
two weeks, no refund will be made thereafter and amounts should be
credited to revenue.
When gifts of money are credited to revenue provision may be
made in the Draft Estimates of the following financial year.
16Achievers Gifts of Money (Cont.)
Gifts in general natureGifts of money received ,credited to
Revenue.
Should be classified under Sub-Item 1Gifts of Money of Revenue
Head 8, Sub-Head 1, Item 2
E.g; Gifts of money received and credited to Revenue, should be
notified to the Director General, Department of State Accounts,
Treasury, without delay
Published in the Annual Accounts :-
* name and address of donor; * amount of Gifts; * date of Credit
to Revenue; * purpose if any, for which it is donated; * if donated
for a specific purpose, what action has been taken.
17AchieversRecovery of expenditure from Monetary Provision in
Part 1 General Estimates
Recovery includes recoveries of overpayments or of erroneous
payments and also money received on returning goods or equipment to
a supplier
Does not include proceeds of a direct sale of goods or
equipment
18AchieversAdvance and Other Accounts
Receipts of Advance Accounts and other accounts should be
credited to the relevant accounts
Even though government received advances, until rendering the
services it can not recognize as a revenue.
E.g. issue revenue license to Army
19AchieversInsufficient Particulars
Amounts received without sufficient particulars should be held
in suspense in a Deposit Account until particulars are received,
and the amounts are appropriately brought to account.
20Achievers21SECTION - 02CollectionAchievers
22Section 2 - collectionAchievers
23F.R. 175(1) Types & records of dues & collections(2)
ArrearsAchievers26F.R. 176Achievers
1. Collection of public money to be remitted daily
Collection of A class Department Collection of Sri Lanka
Missions Abroad Collection of other departments2. Collecting
Officers and their delegates
3. Gross collection to be remitted
4. Records
5. Cheques, Money Orders etc to be crossed
F.R. 17730AchieversF.R. 178
31Achievers32SECTION - 03AcceptingAchieversACCEPTING OFFICESSri
Lanka Missions Abroad A Class DepartmentsKachcheriesTreasuryMember
Of The PublicCollecting OfficerPaying OfficerPAYMENTSAccepting
Officer Will Accept All The Payments Made To Accepting
OfficeAccepting33AchieversPayment to the Treasury or a Kachcheri
Member Of The PublicCollecting OfficerMoney Is Received By
PostAppropriate Officer Will Prepare And Sign The Paying
In-voucher, And Hand It To The Payer, Payer Will Pay The Money
Along With The Voucher.- Paying In-voucher Is Usually Signed By The
Latter OfficerAppropriate Officer Should Prepare And Sign The
Paying-in-voucher.Accepting Procedure34AchieversPayment to Other
Accepting Offices By Members of the
PublicPaying-in-voucherApplication FormOther Document Relevant To
The PaymentParticular Procedure Prescribed In Those Accepting
OfficeAccepting Procedure cont35AchieversDisposal of Money in
Accepting OfficesMoney received at Accepting Offices should be
disposed of daily, or at the earliest possible opportunity.Other
Accepting OfficesKachcheriesTreasury All money received should be
sent to the department bank accountThis is same as Treasury, excess
of current requirements will be remitted to the Treasury from time
to time. Cash required may be retained in the vaults. Other monies
(e.g. Cheques), and surplus cash should be sent to the bank
account.A disposal of money in an Accepting Office always need
proper acknowledgements .37Achievers
38Group MembersBM/2008/141 G.K.S.D. KoralageBM/2009/007 M.M.K.
AfraBM/2009/032 K.S.C BandaraBM/2009/131 G.JananiBM/2009/164
H.M.A.P KumaraBM/2009/180 K.G.C. MadukaBM/2009/206 H.A.D.
NadeeshaBM/2009/266 M.H. RashidaBM/2009/312 N.K.L. SilvaBM/2009/321
K.Subhasani
AchieversThank You
AchieversAchievers
