Para 12.36 — MSO (A&E)
Original Rule Text
12.36 On receipt of the documents mentioned in paragraph 12.35 a consolidated compilation of credits should be prepared by districts and by departments in the Fund Section. The total amount of recoveries both in cash and by deduction from bills should be shown in lump against each district and under the department concerned. Similarly all items of receipts appearing through PAO Accounts or Settlement Accounts or Transfer Ledger Abstract should also be consolidated in this compilation.
What This Means
After receiving all the source documents described in Para 12.35, the Fund Section prepares a consolidated compilation of credits, organised by district and department. This compilation shows the total recoveries — both cash and pay bill deductions — as a lump sum for each district under each department. Items from PAO Accounts, Settlement Accounts, and Transfer Ledger Abstracts are also consolidated into this compilation. This gives a complete picture of all PF credits before individual ledger card posting begins.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Consolidated credit compilation prepared by district and department
- 2Combines both cash recoveries and pay bill deductions
- 3PAO Account, Settlement Account, and Transfer Ledger Abstract items are included
- 4Provides a total picture before individual posting to ledger cards
- 5Must be completed before fund schedules are received from departmental sections
Practical Example
The Fund Section receives January's documents from all sources. They prepare a consolidated compilation showing: Education Department — District A: Rs 4,50,000 (pay bill) + Rs 15,000 (cash) = Rs 4,65,000; District B: Rs 3,20,000 (pay bill) + Rs 8,000 (cash) + Rs 25,000 (settlement account) = Rs 3,53,000. This district-wise departmental total is verified against the ledger before individual postings commence.
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 the consolidated compilation prepared before individual posting?▼
What types of recoveries are included in the compilation?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.