Para 12.58 — MSO (A&E)
Original Rule Text
12.58 The instructions in paragraphs 12.35 and 12.36 apply mutatis nutandis to the posting of Accounts under the Hand Method. On receipt of the schedules, vouchers, etc., relating to a unit of account, the poster should, after satisfying himself that the schedules pertaining to a particular account have been completely received, post the transactions in the relvant columns of the ledger. It should be ensured that postings in the ledger cards are invariably made from the schedules and not from the broadsheets. Any irregularity, omission or discrepancy noticed in the course of posting should be recorded in the schedule concerned and communicated to the Government Servant concerned through the prescribed objection statement.
The postings in the ledger should be reviewed by the Examiner each month, to the prescribed extent.
What This Means
Under the hand posting method, the same rules for schedule receipt and posting apply as for machine methods. The poster must first confirm that all schedules for a unit of account have been received completely, then post transactions from the schedules (never from broadsheets) into the relevant ledger columns. Any irregularities or discrepancies found during posting must be recorded in the schedule and communicated to the government servant through a prescribed objection statement. The Examiner must review all postings monthly to the prescribed extent.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Postings must always be made from schedules, NEVER from broadsheets
- 2The poster must verify completeness of schedules before starting
- 3Irregularities are recorded in the schedule and communicated via objection statement
- 4Monthly review of postings by the Examiner is mandatory
- 5Instructions from Paras 12.35 and 12.36 apply with necessary modifications
Practical Example
An Accountant in the PF section receives schedules for 8 districts for the Irrigation Department. Before posting, he checks that all 8 schedules have arrived. While posting Agra district, he notices that Subscriber No. 2345's subscription rate suddenly dropped from Rs. 3,000 to Rs. 500 without any recorded approval. He notes this in the schedule and prepares an objection statement to the Drawing Officer requesting clarification. The Examiner reviews 20% of all postings for the month and initials the ledger entries checked.
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 postings be made from schedules and not broadsheets?▼
What is an objection statement?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.