Government Accounting System Regulations: Receipts, License Plates, Badges, and Related Materials
Key Responsibilities
The following individuals are responsible for ensuring the proper handling and management of receipts, license plates, badges, and related materials within the government accounting system.
Comptroller of Accounts
- Responsible for registering and controlling all license plates and badges.
- Issues receipt books in quadruplicate to receivers of revenue and other authorized personnel.
Accounting Officers
- Ensure that receipts are properly drawn and not brought to account without proper documentation.
- Verify the accuracy of receipt books, plates, and badges.
Receivers of Revenue
- Accountable for the safekeeping and accurate recording of receipt books, plates, and badges.
- Responsible for checking and verifying the issue voucher against received receipt books.
Key Provisions
The following provisions outline the procedures for issuing, managing, and accounting for receipts, license plates, badges, and related materials.
Issuance of Receipt Books
- Comptroller of Accounts shall issue receipt books in quadruplicate.
- Original and duplicate sent to the receiver of revenue.
- Triplicate sent to the Auditor General.
- Fourth copy kept by the Comptroller.
Checking and Verification
- Receivers of revenue must check the issue voucher against received receipt book.
- Report any discrepancies immediately to the Comptroller of Accounts.
Security Measures
- Receipt books, plates, and badges shall be secured at night and when not in use.
- Regular checks shall be conducted to ensure no items are missing.
Outdoor Collectors
- Must acknowledge receipt of books upon issuance.
- Return them with an acknowledgement upon completion of collection duties.
Accountability
The following provisions outline the responsibilities for errors, missing receipts, and other discrepancies.
Responsibility for Errors
- Receivers of revenue and the Comptroller of Accounts shall be responsible for errors in their respective stock after receipt of the issue voucher.
Missing Receipts
- In cases of missing receipts, receivers of revenue and outdoor collectors shall be held accountable.
Other Provisions
The following provisions outline additional requirements for managing and accounting for receipts, license plates, badges, and related materials.
Transfer of Receipt Books
- Permission from the Comptroller of Accounts is required to transfer receipt books between receivers of revenue.
Receipt Alterations
- Officers responsible for issuing receipts shall not alter or amend amounts shown on receipts.
- Spoiled or damaged forms must be cancelled immediately.