Para 11.1 — MSO (A&E)
Original Rule Text
11.1 Accountant General should take steps to clear the outstanding balances and to settle any discrepancies noticed in them as promptly as possible and to obtain acceptance of correctness of balances from the person or persons by whom they are required to be accepted under the rules of the Government concerned. No such acceptances are necessary in regard to ordinary advances, but it should be ascertained how far they are believed to be really recoverable.
Note :- The Personal responsibility of the Accountant General for the Appropriation and Finance Accounts extends also to the work connected with verification of balances which should be completed in time for inclusion in the Finance Accounts.
What This Means
The Accountant General must proactively clear outstanding balances, resolve discrepancies promptly, and obtain written confirmation from debtors and creditors that the balances shown in the AG's books are correct. For ordinary advances (like temporary advances to departments), formal acceptance is not required, but the AG must assess whether they are genuinely recoverable. The AG is personally responsible for completing balance verification in time for inclusion in the Finance Accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Outstanding balances must be cleared and discrepancies settled promptly
- 2Written acceptance of balance correctness must be obtained from concerned parties
- 3Ordinary advances do not require formal acceptance but recoverability must be assessed
- 4AG has personal responsibility for timely completion of balance verification
- 5Verification must be completed in time for inclusion in Appropriation and Finance Accounts
Practical Example
The AG's office has Rs. 250 crore outstanding under various deposit heads at year-end. The AG writes to each depositor (government departments, contractors, court depositors) requesting confirmation of the balance. Most respond within two months. For Rs. 30 crore in outstanding temporary advances to the PWD, the AG does not seek formal acceptance but reviews whether the amounts are actually recoverable. All findings are documented before the Finance Accounts deadline.
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 balance verification the AG's personal responsibility?▼
What is the difference between balance confirmation and recoverability assessment?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.