7.
44
IV.
A.
(i)
Note
-
REMEDIES FOR THOSE FLAWS.
Collection.
(Vide III A (i) above).
Here we come up at once against the difficulty of recon- ciling the duties of D.0. and Sub-Accountant. Ideally, money should remain in the safes at outstations until certain stipulated limits (fixed with regard to all the circumstances) have been reached, when the accumulation should be brought in to the bank by the relevant D.0. himself with a suitable escort. But a D.O. can hardly spare the time for this, If conveniant, Land Bailiff could perform this duty, and we think the unconventional view must be accepted that, in view of the shortage of reliable staff, officers, other than D.0.0., who by reason of length of service, etc., have much to lose if caught in malpractice, must be required to help out with accounting duties. Even so, there is an internal risk, unless a D.0. or well-tried Land Bailiff performs this duty.
Even under the existing system, however, there is one clear improvement to be effected: the Head Office's collection party (Clerk i/c Accounts, Shroff, and escort can be restricted to ONE outstation per visit, thus limiting more clearly the amount of cash collected, and the time required for the collection.
Present Procedure.
For the moment I am insisting on daily delivery of cash from outstations to Head Office, or that, if this is impossi- ble and cash has to accumulate at an outstation, that cash shall be delivered direct to the bank by D.O. or Land Bailiff.
(ii) The remedy for III A (ii) is as in IV A (i), above.
Note
(iii)
-
In spite of these remedies, as the daily collection in my Dept. can amount to as much as $5,000, there would under this revised system be occasions on which $5,000 would lie in the Head Office safe overnight. It is obviously for joint consideration by Accountant General and D.O.N.T. what the maximum amount of cash to be left overnight in any safe, outstation, or Head Office, should be. I don't like as much as $5,000. What is the practice in other Depts.?
With reference III A (iii) above, D.O. South and D.O.N.T. are now liaising carefully on this. Even so, regular checks twice a day will not always be possible, because it is sometimes necessary for D.O N.T., DO.S., and even Land Bailiff South to be absent simultaneously at morning &/or evening closing times. In such cases, there is no alternative but to trust the Accountant with the key of the safe. ? Practice in other Departments glad of guidance by Accountant General here.
B.
Paying Out. (Vide III B above).
(i)
This has been remedied: D.O.N.T. bank account now open.
(ii) Already remedied by opening of D.O.N.T. bank account.
(iii) Not now necessary, owing to opening of D.O.N.T. account,
cheques coming from Treasury will now all be crossed cheques. (iv) All cheques for considerable sums will be taken to the bank by
Where cash is available in the office,
so that
D.O. or L.B. small amounts will be drawn, from eash available, by D.O.N.T.
cheque in the same sum.