Para 12.66 — MSO (A&E)
Original Rule Text
12.66 Most of the State Governments have adopted the procedure under which the subscriber's account should be completed in respect of missing credits as early as possible on the basis of documentary evidence such as pay bills,
acquittance rolls, certificate of deduction from Disbursing Officer. The amount of credit supplied should be adjusted in the account by debit to the suspense head "Provident Fund Suspense". The suspense head should be cleared on tracing the missing credits and adjusting the credit for the actual recovery in the account. The adjustment under the Suspense Head and their clearance should be closely watched by the Accountant General and items remaining outstanding should be reported to the Comptroller & Auditor General half yearly in Form 58 alongwith a statement showing the amounts written off by the Accountant General from the Suspense head to the head "Miscellaneous Government Account" accompanied by certificates to the effect:-
What This Means
Most state governments use a 'collateral evidence' method to complete subscriber accounts with missing credits. Instead of waiting indefinitely to trace missing schedule entries, the AG office adjusts the account based on documentary evidence like pay bills, acquittance rolls, or DDO certificates. These adjustments are booked through a suspense head called 'Provident Fund Suspense', which is cleared when the original credits are eventually traced. Amounts that cannot be traced at all may be written off to 'Miscellaneous Government Account' after thorough examination by Internal Audit and personal satisfaction of the AG, with a certificate that it was purely a book-keeping error.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Missing credits can be adjusted using collateral evidence (pay bills, acquittance rolls, DDO certificates)
- 2Adjustments go through 'Provident Fund Suspense' head as a temporary booking
- 3Suspense is cleared when original credits are traced and adjusted
- 4Unresolved amounts may be written off to 'Miscellaneous Government Account'
- 5Write-off requires Internal Audit examination, AG's personal satisfaction, and three certificates
- 6As a last resort, ad-hoc adjustment with subscriber's affidavit may be sanctioned by state government
Practical Example
Subscriber No. 5678 has a missing credit of Rs. 3,000 for July 2024. The DDO provides a certified copy of the pay bill showing the deduction was made. The AG office credits Rs. 3,000 to the subscriber's account by debiting 'Provident Fund Suspense'. Six months later, the original schedule is traced — the credit was posted to a wrong account number. The suspense entry is cleared by reversing the original mis-posting. If the schedule had never been found, after exhausting all avenues, the AG would certify it as a book-keeping error and write off Rs. 3,000 from suspense to 'Miscellaneous Government Account'.
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 'collateral evidence' in this context?▼
Under what conditions can the AG write off amounts from Provident Fund Suspense?▼
What is the ad-hoc adjustment method mentioned in the note?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.