Para 11.13 — MSO (A&E)
Original Rule Text
11.13 In the case of advances to cultivators and similar advances for which detailed accounts are not maintained in the office of the Accountant General, the balances should be proved by obtaining from the departmental officers who are authorised to maintain the accounts of such advance, an acknowledgement that the amount outstanding in the books of the Accountant General is the same as that shown as recoverable in the registers and accounts kept by him.
1. Acknowledgements of advances to meet payments for compensation for lands taken up for public purposes should be obtained from the District Officer. 2. For Takavi Works Advances, see paragraph 11.21.
What This Means
For certain types of advances where the AG does not maintain detailed records (like agricultural loans to cultivators), the AG verifies balances by obtaining acknowledgement from the departmental officers who maintain those accounts. These officers must confirm that the amount shown in the AG's books matches their own registers. Specific rules apply to land acquisition advances (confirmed by District Officers) and Takavi Works Advances (covered in a separate paragraph).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1For advances with details maintained by departments (not AG), balance verification is done via departmental acknowledgement
- 2Departmental officers must confirm that AG's figures match their registers
- 3Applies to advances like cultivator loans where AG does not keep detailed accounts
- 4Land acquisition advance acknowledgements come from the District Officer
- 5Takavi Works Advances have separate procedures (Para 11.21)
Practical Example
The AG's books show Rs. 80 crore outstanding under 'Advances to Cultivators' across the state. Since the detailed records are maintained by district agriculture officers, the AG writes to each district officer asking them to confirm that the amount shown in the AG's ledger matches the total outstanding in their advance registers. The Kurnool district agriculture officer confirms Rs. 3.2 crore matches, but the Warangal officer reports Rs. 2.8 crore against the AG's figure of Rs. 3.1 crore, triggering a reconciliation exercise.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why doesn't the AG maintain detailed records for all advances?▼
What are Takavi advances?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.