Site logo

Duties and Rights of a Cashier in Rajasthan: A Comprehensive Guide


In the realm of financial management and accounting within the government sector of Rajasthan, the role of a cashier is both pivotal and rigorously defined. Governed by the General Financial and Accounting Rules, the position embodies a set of responsibilities and powers designed to safeguard the government’s financial integrity. This guide delineates the key duties and rights of a cashier, as outlined in Rule No. 313, Rule 60, and Rule 170, ensuring the efficient handling of cash transactions and the maintenance of financial records.

Duties of a Cashier

Financial Transactions and Record-Keeping

  • Receiving Money: The primary duty involves receiving money on behalf of the office, providing receipts as proof of transaction, and ensuring meticulous maintenance of receipt books.
  • Cash Book Maintenance: The cashier is responsible for accurately recording all transactions in the cash book and overseeing its maintenance.
  • Safekeeping of Financial Assets: This includes the custody of cash balances, securities, and other valuables under the cashier’s charge.

Administrative Responsibilities

  • Bill Transit Register: Maintaining a detailed bill transit register, along with the safekeeping of vouchers and checkbooks.
  • Service Postage Stamps: Managing the account of service postage stamps, ensuring their availability, and issuing them as required.
  • Banking Transactions: The cashier is tasked with depositing and withdrawing amounts from the bank, facilitating the office’s financial operations.

Rights of a Cashier

Recovery of Advances

  • Temporary Advances: In cases where a government employee fails to submit the account of a temporary advance from the permanent advance within four weeks, or if the remaining amount is not deposited, the cashier is empowered to recover the sum along with an 18% annual interest from the employee’s salary without prior notice.
  • Advance Against Bill: If an account of an advance drawn against a bill is not provided within three months, along with the deposition of any remaining amount, the cashier has the right to enforce recovery through the employee’s salary, applying the same interest rate.


The role of a cashier in Rajasthan’s governmental framework is underscored by a blend of financial diligence and administrative acumen. Armed with the authority sanctioned by the General Financial and Accounting Rules, cashiers play a crucial role in ensuring the financial health and procedural compliance of government operations. Their responsibilities and rights are designed to foster a culture of accountability and efficiency, pivotal to the stewardship of public funds.