Para 12.54 — MSO (A&E)
Original Rule Text
12.54 The correctness of the posting in the cards should be proved for each district and for each department every month through the Audit Sheet in forms 45 and 48. The purpose of this proving is to agree the total of the transactions posted in the subscriber's accounts with the Book Department figures. The net total of the months transactions arrived at in Part I of the Audit sheet should be tallied with the total of the district covering schedule.
# ANNUAL CLOSING
The totals of opening balances, subscriptions, refunds, withdrawals and closing balances as worked out in Part I of the Audit Sheet pertaining to each district should then be brought together in Part II of the Audit Sheet Form 48. The net monthly total arrived at in Part II separately for credits and debits should be agreed with the covering schedule pertaining to the Department.
The total receipts and charges arrived at in the Audit Sheets (Part II) of various Departments should be brought on to the Board-Sheet in Form 50 which thus collect the figures for the state. These figures should be agreed with the Book Deparment figures.
What This Means
The accuracy of all ledger card postings must be proved every month for each district and department through the Audit Sheet. Part I of the Audit Sheet verifies district-level totals against the district covering schedule. Part II consolidates all districts' totals for a department and verifies them against the departmental covering schedule. Finally, all departments' figures are brought together on a Board Sheet (Form 50) to produce state-level totals, which must agree with the Book Department's figures.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Monthly proving is mandatory for every district and every department
- 2Part I of Audit Sheet: district transactions tallied with district covering schedule
- 3Part II (Form 48): all districts' totals consolidated for department-level verification
- 4Credits and debits are verified separately
- 5Board Sheet (Form 50) collects all departments' figures for state-level agreement with Book Department
Practical Example
After posting January accounts for the Revenue Department, the Machinist's Audit Sheet Part I shows Jaipur district with total subscriptions of Rs. 8,50,000 and withdrawals of Rs. 2,30,000. These match the Jaipur district covering schedule exactly. In Part II (Form 48), all 12 districts' totals are consolidated showing Rs. 1.2 crore in credits and Rs. 45 lakh in debits, which agrees with the departmental covering schedule. Finally, the Revenue Department's figures join other departments on the Board Sheet (Form 50), and the state total of Rs. 15 crore in credits is verified against the Book Department.
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 difference between the Audit Sheet and the Board Sheet?▼
What happens if the district totals do not agree with the covering schedule?▼
Why are credits and debits proved separately in Part II?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.