Para 12.40 — MSO (A&E)
Original Rule Text
12.40 If the posting is done correctly, the "cross" totaliser will be cleared when the closing balance has been posted and the Machinist should see that this is invariably the case. Any mistake in posting should be settled by him before he proceeds to the nextt card. When the schedules of a district including those relating to cash recoveries have been posted, he should, after taking into account any unposted items, compare the total on his tatalisers with the consolidated figures on the district covering schedule [vide paragraph 12.35 (1)] in respect of subscriptions and refunds of withdrawals and with the figures in the consolidated compilation of debits (vide paragraph 12.36) in respect of withdrawals. After this agreement has been effected, the figures on the totalisers should be cleared by the Machinist by carrying them on to a Master Card, Form 35 one for each department. In this way the entries relating to the schedules of all the districts (including those relating to the PAO Account and Settlement Account and Transfer Ledger Abstracts which for this purpose should be treated as transactions of separate districts) should be posted, proved and brought on the Master Card which will thus collect the figures for the State and these in their turn should be agreed with Book Department figures. In case where the number of subscribers in a department is so large that it cannot be dealt with by one Machinist, each Machinist should use a separate Master Card and the totals of one Master Card should for purposes of proving the accounts be transcribed to the other Master Card. In this way State figures relating to a department will be collected in one Master Card.
What This Means
After posting each ledger card, the Machinist must verify that the cross totaliser clears to zero, confirming the posting is correct. Once all schedules for a district are posted, the Machinist compares the machine totals with the consolidated figures on the district covering schedule for subscriptions and refunds, and with the compilation of debits for withdrawals. After agreement, all figures are carried to a Master Card (Form 35) for each department, which collects state-wide totals that must ultimately agree with the Book Department figures.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The cross totaliser must clear after each card posting, confirming accuracy
- 2Any posting mistake must be corrected before moving to the next card
- 3District totals on the machine must agree with the district covering schedule and consolidated compilation of debits
- 4Master Card (Form 35) collects department-wise figures for the entire state
- 5State-level Master Card figures must agree with Book Department figures
Practical Example
After posting all fund schedules for Lucknow district, the Machinist checks that his totaliser shows Rs. 4,50,000 in subscriptions and Rs. 1,20,000 in withdrawals. He compares these with the Lucknow district covering schedule which also shows the same figures. He then carries these totals to the Master Card for the Revenue Department. After all districts are done, the Master Card total of Rs. 85,00,000 is compared with the Book Department's figure to ensure state-level agreement.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the cross totaliser and why must it clear?▼
What is the Master Card (Form 35) used for?▼
What happens when the number of subscribers is too large for one Machinist?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.