Para 12.4 — MSO (A&E)
Original Rule Text
12.4 The credit, in a Settlement Account of a fund subscription should always quote that certified list in which the subscription is shown thus:-
- HINDU FAMILY ANNUITY FUND
vide certified list of (Accounts Officer) for (Month).
# BOMBAY FAMILY PENSION OF GOVERNMENT SERVANTS
What This Means
When crediting a subscription to a Settlement Account of a fund (like the Hindu Family Annuity Fund), the entry must always reference the specific certified list that contains the subscription. This means every credit entry should quote which Accounts Officer's certified list and for which month the subscription was recorded. This ensures full traceability of every fund contribution.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Every Settlement Account credit must reference the originating certified list
- 2The reference must include the Accounts Officer's name and the month
- 3This applies to funds like the Hindu Family Annuity Fund and Bombay Family Pension Fund
- 4Traceability of fund subscriptions depends on proper referencing
Practical Example
An accounts clerk is recording a subscription of Rs. 500 to the Hindu Family Annuity Fund in the Settlement Account. He writes the entry as: 'Rs. 500 credited vide certified list of (Accounts Officer, Patna) for (January 2026).' This way, if anyone later needs to verify the subscription, they can trace it back to the exact certified list.
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 certified list be quoted in every Settlement Account entry?▼
What information must the reference to the certified list include?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.