Para 11.20 — MSO (A&E)
Original Rule Text
11.20 The opening cash balance of each departmental account is agreed, month by month by Accounts Sections concerned with the closing balance of the previous month, and it is seen that the closing balance is certified to have been verified by some responsible officer in accordance with the prescribed rules. A Monthly statement should be prepared from departmental accounts in order to work out the closing balance for the State. It should be compared each month, by the Book Section with the debit balance of the Ledger head "Civil Departmental Balances" and the agreement should be certified by it.
What This Means
For departmental accounts (like those of Public Works), the AG must verify each month that the opening cash balance matches the previous month's closing balance. The closing balance must be certified as verified by a responsible officer per prescribed rules. A monthly statement is prepared from all departmental accounts to compute the State's closing balance, which is then compared with the debit balance of the 'Civil Departmental Balances' ledger head by the Book Section, and the agreement must be certified.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Opening cash balance must match previous month's closing balance for each departmental account
- 2Closing balance must be certified as verified by a responsible officer
- 3Monthly statement aggregates all departmental accounts to derive State closing balance
- 4Book Section must verify agreement with 'Civil Departmental Balances' ledger head
- 5Agreement must be formally certified each month
Practical Example
The AG office receives the March departmental accounts from 12 PW divisions. For each division, the team checks that the March opening balance matches the February closing balance. They verify that the divisional accountant has certified the March closing balance. All 12 divisions' closing balances are aggregated into a monthly statement showing a total of Rs. 85 crore. The Book Section checks this against the ledger head 'Civil Departmental Balances' and certifies that the figures agree.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must the opening balance match the previous month's closing balance?▼
What is the Book Section's role in this process?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.