Para 10.21 — MSO (A&E)
Original Rule Text
10.21 Transactions under suspense heads should be scrutinised to see that-
(1) the unadjusted balances under these heads continue to respect bonafide assets or liabilities of Government capable of being realised or settled, as the case may be; and
(2) satisfactory action towards such realisation or settlement is being taken by officers responsible therefor.
What This Means
The AG must scrutinize all transactions under suspense heads to ensure two things: first, that unadjusted balances represent genuine assets or liabilities of the government that can actually be realized or settled; and second, that the officers responsible for clearing these items are actively working towards resolution.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Unadjusted suspense balances must represent genuine government assets or liabilities
- 2Each balance must be capable of being realized (assets) or settled (liabilities)
- 3Responsible officers must be taking satisfactory action towards clearance
- 4This scrutiny prevents fictitious or irrecoverable amounts from sitting in suspense indefinitely
Practical Example
The AG reviews the suspense accounts and finds Rs. 2 crore under 'Pay and Accounts Office Suspense' outstanding for 8 months. Investigation reveals Rs. 1.5 crore relates to salary payments where the department has not submitted classification details. The AG writes to the department head demanding the classification. The remaining Rs. 50 lakh relates to a payment where the receiving officer has retired and the file is untraceable. The AG flags this as potentially irrecoverable and recommends write-off action.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What makes a suspense balance a 'bonafide asset'?▼
What if responsible officers are not taking action to clear suspense items?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.