Para 12.60 — MSO (A&E)
Original Rule Text
12.60 After all the district and departmental Broadsheets have been verified, the total credits and debits for the month as worked out in each of them should be entered in a consolidated Broadsheet which should also be maintained in Form 50 the particulars of the several Broadsheets instead of the account numbers being entered in the first column. The total monthly credits and debits as worked out in the consolidated Broadsheet should be agreed with corresponding totals in the Detail Book. The consolidated Broadsheet should be submitted monthly to the Gazetted Officer-in charge.
What This Means
After all individual district and departmental Broadsheets have been verified, their monthly credit and debit totals are entered into a consolidated Broadsheet (also in Form 50). Instead of individual account numbers, the first column lists the names of the constituent Broadsheets. The consolidated totals must agree with the corresponding totals in the Detail Book. This consolidated Broadsheet must be submitted monthly to the Gazetted Officer in charge for review.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Consolidated Broadsheet collects totals from all district/departmental Broadsheets
- 2Uses Form 50 but lists Broadsheet names instead of individual account numbers
- 3Monthly credits and debits must agree with the Detail Book
- 4Must be submitted monthly to the Gazetted Officer in charge
- 5Serves as the state-level control for hand-posted accounts
Practical Example
The AG office has 8 departmental Broadsheets for GPF. After each is individually verified for November, their totals are entered in the consolidated Broadsheet: Education Rs. 1.2 Cr, Health Rs. 85 L, Revenue Rs. 1.5 Cr, and so on. The consolidated total of Rs. 8.5 Cr in credits and Rs. 3.2 Cr in debits matches the Detail Book. The Gazetted Officer reviews and signs off on the consolidated Broadsheet before December accounts begin.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How does the consolidated Broadsheet differ from the departmental Broadsheet?▼
Why must the consolidated Broadsheet be reviewed by a Gazetted Officer?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.