Para 12.64 — MSO (A&E)
Original Rule Text
What This Means
A register of missing credits and debits must be maintained in Form 55 and closed every six months. Ledger cards are reviewed twice a year (after September accounts and after annual closing) to identify missing items. Letters are sent to Drawing and Disbursing Officers requesting details, and missing items are noted in subscriber account statements. A half-yearly report is sent to headquarters in Form 56 by October 31 and April 30 each year. The Section Officer and Branch Officer must review this register every six months to ensure active follow-up.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Missing credits/debits register maintained in Form 55, closed half-yearly
- 2Ledger cards reviewed twice: after September accounts and after annual closing
- 3DDOs are contacted in standard form requesting details of missing items
- 4Missing items are noted in subscriber account statements for transparency
- 5Half-yearly report to headquarters in Form 56 (due 31 Oct and 30 Apr)
- 6Section Officer and Branch Officer must review the register every 6 months
Practical Example
During the September review, the Accountant finds that Subscriber No. 3456 has missing credits for April and May — subscriptions were deducted from pay but never appeared in the AG office's schedules. These are recorded in Form 55. A letter is sent to the DDO of the District Collectorate asking for certified copies of the pay bills for those months. The subscriber's annual account statement notes: 'Missing credits: April, May 2025.' By October 31, the Branch Officer submits a consolidated report (Form 56) to headquarters showing 45 unresolved missing credits across all departments.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What causes missing credits in provident fund accounts?▼
Why are missing items noted in subscriber account statements?▼
What is the role of the Branch Officer in reviewing the missing credits register?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.