Para 12.57 — MSO (A&E)
Original Rule Text
12.57 There should be a separate ledger for each unit of account. The pages of each ledger should be numbered consecutively in one series. The entries relating to Admission, receipt and Acceptance of Nomination, appearing at the top of Form 49 should be attested by the Branch Officer, all other entries relating to "Name", "Number" "Discontinuance of subscriptions", etc. for which space has been provided at the top of the form should be attested by the Section Officer/Examiner.
- VERIFICATION
- POSTING OF ACCOUNTS AND THEIR REVIEW
What This Means
Each unit of account must have a separate ledger with consecutively numbered pages. The top section of each ledger folio (Form 49) contains important subscriber information — entries about admission, receipt of nomination, and acceptance of nomination must be attested by the Branch Officer (a gazetted officer). All other entries at the top (name, number, discontinuance of subscription, etc.) need attestation by the Section Officer or Examiner.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Separate ledger for each unit of account with consecutive page numbering
- 2Admission, receipt and acceptance of nomination entries require Branch Officer attestation
- 3Other entries (name, number, discontinuance) require Section Officer/Examiner attestation
- 4This creates a hierarchy of authorization for different types of subscriber information
Practical Example
When a new subscriber joins the GPF, the Accountant fills in the admission details at the top of a new Form 49 folio — the Branch Officer (a Group A officer) signs to attest the admission and nomination acceptance. Later, when the subscriber's posting changes and a note about discontinued subscription is added, the Section Officer attests that entry. This ensures that critical events like admission and nomination have higher-level authorization.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why do admission and nomination entries require a higher level of attestation?▼
What is the purpose of consecutive page numbering in the ledger?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.