LIST OF IMPORTANT REGISTERS AND RECORDS TO BE MAINTAINED IN HIGH SCHOOLS
1. Main Cash Book
2. Treasury Bill Book
3. Acquittance Roll
4. Acquittance of LC Grant
5. Admission Register
6. Stock Registers of
1. Furniture
2. Appliances
3. Office Stores
4. Library Books
5. Laboratory Equipments
6. Games Articles
7. Audiovisual Aids
8. Materials and finished products of crafts
9. Teachers attendance Register
10. Casual leave register with applications
11. Inward and outward register
12. Increment Register
13. Estabishment register
14. Log Book
15. Notice Book
16. Factual Diary
17. Inspection Diary
18. Stock register and other record on Noon Feeding
19. Supervision Diary
20. Visitors Diary
21. Movement Register
22. Substitution work book
23. Stagnation Register
24. Consolidated Fees Register
25. Consolidated Mark Register
26. Removal Register
27. Arrear Fee Demand Register
28. Issue Register of Library Book
29. Register of Refund
30. Bill Register
31. Register of Chalan and Chalan file
32. Register of Linguistic Minority
33. Pupils Attendance Register
34. Time Table and Year Plan
35. Punishment Register of pupils
36. Pass books for deposits
37. Breakage Register
38. Register of undisbursed salary
39. SSLC Duplicte Register
40. Liability Register
41. Night duty register
42. Register of stamp account
43. Kuthakapattom Register
44. FBS and Group Insurance Register
45. Register showing Medical Reimbursement
46. Cash Book and acquittance of NCC
47. Register of sanctioning of PF loans
48. Register showing pending loan
49. Contingent register with Connected Vouchers
50. Register of Private study pupils with applications
51. Counterfoils of TC issued and application for TC
52. TC received and application for admission
53. Register of leave other than CL with applications
54. Other duty register with attendance certificate
55. Register showing the residential address of teachers
56. Individual cash book on special fees
57. Day book of special fees collection
58. General cash book of special fees
59. Voucher file with invoice and quotations
60. Fee receipts books and hand books of fee collection
61. Register of advance, recoveries and court attachment
62. Register of Audit/Inspection, Objections and clearance
63. Register showing accounts of flags and seals
64. Register of immovable properties and details of accommodation
65. Register of service books with service books
66. Register for the issue of extracts of admission register with applications
67. Register to check submission of lesson plan and composition work
68. Minutes books of special fees advisory committee and approved budget
69. Register showing the auction sale of unserviceable articles and valued answer scripts.
70. Register relating to the conduct of SSLC and other public examinations,
71. Register showing the inservice courses of Teachers.
72. Register of OBC, OEC, SC and ST pupils.
73. Minutes of staff council and subject councils
74. Minutes of Cash Book and Receipt Book of P.T. A.
75. Register showing lending of school buildings
76. Register of closure of FBS with connected files
77. Acquittance of different scholarships
Important Registers relating to cash transaction in Government Office/Institution to be maintained by the Drawing and Disbursing Officer concerned
Page number and the certificate of counting pages should be recorded at the first inner page in the following registers by the Drawing and Disbursing Officer (DDO)
1. Cash Book in form TR 7A
2. Treasury Bill Book in form TR 74
3. Receipts for acknowledgment of money in form TR5
4. Office copies of pay bills in form TR 51 B and the abstract there of in form TR 51 C and 51 D.
5. Register for the office copies of detailed arrear bills.
6. Register of Chalans
7. Acquittance rolls in form TR 95
Every amount due to a subordinate employee drawn from treasury should be disbursed through the acquittance roll in the form TR 95. The name and designation of the claimant and the net amount payable alone be entered in the roll. But recoveries like co-operative Bank loans, other banks loans, chitty premiums; etc should be made through the acquittance after effecting such recoveries. Such recoveries can be recorded as payments in the acquittance roll as well in the cashbook only after remitting/sending the amount to the concerned society, Bank etc. Page war progressive and bill wise grand totals should be struck down. Abstract of disbursement as follows should be struck under the initial of the DDO (Head master/AEO)
Amount cashed on Rs.
Amount disbursed on Rs
Balance Rs
After the whole amount of the bill is disbursed, a certificate to the effect that "Checked in accordance with Rule 432 (d) of KTC"-Vol I Should be recorded for each bill with the signature of the DDO.
8. Register of contingent charges to be maintained in KFC Form 10.
In this register separate pages to be set apart for each minor head such as OE, Rent, Tax etc. The budget provisions received through allotment letters for each financial year and the expenditure incurred under each item should be noted under the respective head, under the dated initial of the DDO. Every expenditure incurred out of contingent charges in each financial year should be assigned by consecutive voucher numbers from one. Such voucher numbers noted in the bills, contingent register, cash book etc, also should be kept in a voucher/contingent bill file in chronological order for being produced to audit. It should be ensured that the articles purchased are received in good condition and brought into stock. In the vouchers by which the articles were purchased, a certificate to the effect that "the articles have been received in good condition and brought to stock register of vide page No " should also be recorded under the signature of the DDO and the articles should be brought to stock simultaneously.
9. Register of undisbursed pay.
10. Register of permanent advance in the form TR 96.
11. Stock Register of stores/furniture, etc.
Separate stock register to be maintained for the office stores and furniture where in separate pages to be set aside for each item of article such as bench, desk, chair, table, type writer, duplicating machine, etc, Physical verification of stock of articles should be con ducted once in every years as on the lSt April or wherever there is change in the officer in charge of the articles and the certificate to the effect that the stock of article as on have been physically verified and found correct, should be recorded in the concerned pages of the stock register on proper attestation.
Store purchase rules should be observed for the purchase of articles, having value exceeds Rs. 1000/- the quotation notice, quotations received and a comparative statement should be kept for verifica- tion in audit.
The cashbook has two portions, left hand side is set apart for receipt and right hand side is for payments. A model cash book in the Form 7A and as to how it is to be written is appended.
On the last working day of every month cash in hand should be physically verified by the DDO and a certificate to the effect that "Cash in hand of Rs has been physically verified and found correct" should be recorded by the DDO under his/her seal and signature.
