Para 10.9 — MSO (A&E)
Original Rule Text
10.9 For watching the clearance of remittances into the Treasuries by Departmental officers rendering
compiled accounts to the Accountants General (other than the Public Works Department and Forest), such as those of departmental Commercial Undertakings, State Excise Officers etc. the Broadsheet may be maintained in form 20 used for "P.W. Remittances", with suitable changes in the headings of the monthly columns reading "Cash remitted by P.W. Officers", Separate sets of pages may be used for the appropriate minor heads like "Remittances of Departmental commercial Undertakings", "Miscellaneous Remittances" etc. In the Columns for "Remittances acknowledged by Treasury Officers", the actual credits appearing though the Treasury schedule of receipts under the concerned remittance heads of account may be posted against the original items of debits posted from the monthly compiled accounts received from these Departmental Officers.
# RESERVE BANK OF INDIA REMITTANCES
What This Means
For monitoring remittances from departmental officers (other than Public Works and Forest) who submit compiled accounts to the AG, such as commercial undertakings and excise officers, the AG maintains a broadsheet in Form 20 (originally designed for PW Remittances). Separate pages track each type of remittance. Credits from treasury receipt schedules are matched against original debits posted from the departments' compiled monthly accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Form 20 broadsheet is used for departmental remittances (adapted from PW format)
- 2Applies to commercial undertakings, excise officers, and similar departments
- 3Does not apply to Public Works or Forest departments (they have separate procedures)
- 4Separate pages are maintained for each remittance type
- 5Credits from treasury receipts are matched against debits from departmental compiled accounts
Practical Example
A State Excise Department remits Rs. 15 lakh in collected excise duty to the district treasury. The excise officer's compiled monthly account shows this as a debit entry. The AG office posts this debit in the Form 20 broadsheet under 'Miscellaneous Remittances'. When the treasury's receipt schedule shows the Rs. 15 lakh credit, it is posted against the original debit, completing the match and clearing the outstanding item.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is Form 20 used instead of a separate form?▼
Which departments are covered by this procedure?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.