Para 11.10 — MSO (A&E)
Original Rule Text
11.10 The amount remaining unadjusted under each district (and other) account in the register (Form 10) must be verified by means of annual acknowledgements from the officers concerned. The aggregate of the outstandings should be worked out from the register and tallied with the ledger balance (paragraph 6.24).
# ACCOUNTS WITH GOVERNMENTS OF OTHER COUNTRIES
What This Means
Each district's unadjusted amounts in the register (Form 10) must be verified through annual acknowledgements from the responsible officers. The AG must also total up all outstanding amounts from the register and reconcile this aggregate with the ledger balance to ensure they match.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Annual acknowledgements must be obtained from officers for each district's unadjusted balances
- 2Form 10 register is used to track these balances
- 3Aggregate outstandings from the register must tally with the ledger balance
- 4This reconciliation is referenced in paragraph 6.24 of the MSO
Practical Example
The AG office maintains Form 10 showing unadjusted balances for 30 districts. At year-end, letters are sent to each District Collector requesting acknowledgement of their outstanding amounts. The total of all 30 districts' outstandings is Rs. 180 crore. The ledger shows Rs. 180.5 crore. The Rs. 50 lakh difference is investigated and traced to a posting error in one district's account.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are annual acknowledgements needed?▼
What happens if the register total does not match the ledger balance?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.