FAAA - Sections and Functions Auditee Units

Brief write up about  Office of Dy. Chief Accounts Officer (Cash & Pay), New Delhi

The Cash and Pay Department is headed by a Dy. Chief Accounts Officer. The banking of all cash received by the railway and the disbursements of all payments on behalf of the railway are mainly the responsibilities of the Cash Office. At the divisional level, there are Divisional Cashiers who function in the same way as, and subordinate to the Chief Cashier.  The Chief Cashier/Dy. CAO and his staff work under the administrative control of the Financial Adviser and Chief Accounts Officer, who is to prescribe detailed rules & procedure for the internal check and inspection of the cash and pay work subject to the general rules regarding cash, cheques, vouchers, disposal of pay and allowances and the witnessing of payments laid down in the Indian Railway Codes.

The Audit Inspection of the office of Dy. CAO/Cash & Pay, New Delhi including Cash Receipt office at Delhi main and Divisional Cashier, Baroda House, New Delhi was conducted by this office as per  programme approved by the Director General of Audit, Northern Railway, New Delhi.

Audit Check List

List of items to be seen during inspection

1. Attendance Register and Salary Bills.
2. Passes and  P.T.O.s.
3. T.A. Bills.
4. Service Stamps Account.
5. Stationery Register.
6. Tools and Plant Register.
7. Livery Register.
8. Sanctioned Strength.
9. Leave Accounts and Service Books.
10. Casual leave register.
11. Cash Book maintenance for Employees Cooperative Credit Societies.
12. Service Records.
13. Cash Book and Challans maintained by Chief Cashier, DCPM and Pay Clerks.
14. The cash in hand with the pay clerks, the unpaid bills outstanding and the account of unpaid wages should be ascertained to see that no unauthorized use of money has been made.
15. Unpaid amounts.
16. Returns of paid vouchers and clearance certificates obtained from the Accounts office.
17. Cash receipts and remittance notes.
18. Register of cash bags.
19. Review of cases of cheques dishonored by banks.
20. Review of working of the cash and pay Department.
21. Review of previous inspection reports issued by both Audit and Accounts.
22. Review of important files.
23. Cash Imprest.
24. Log Books and Petrol Account.
25. Consumable stores Account.
26. Write off of losses of cash.
27. Cases of fraud and misappropriation of Government money including suspension cases.
28. Telephone Register.