Para 15.14 — MSO (A&E)
Original Rule Text
15.14 The fixed imprest will be borne on the accounts as Central permanent advance and will be counted and certified by the Gazetted Officer-incharge on the last day of each month. The certificate initialled by the Accountant General should be filed with cash balance reports though the amount is not included in the balance of the State.
What This Means
The fixed imprest is treated as a Central permanent advance in the accounts. On the last day of every month, a Gazetted Officer in charge must physically count and certify the imprest balance. This certificate, initialled by the Accountant General, is filed with the cash balance reports. Importantly, the imprest amount is not included in the State's cash balance — it remains a Central advance.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Fixed imprest is classified as a Central permanent advance in the books
- 2Monthly physical count and certification by the Gazetted Officer on the last day of each month
- 3Certificate must be initialled by the Accountant General
- 4Filed with cash balance reports but excluded from the State's balance
Practical Example
On March 31, the Gazetted Officer in charge of the payment section counts the cash and cheques in the imprest, verifying the balance is Rs. 50,000 as sanctioned. He prepares a certificate, gets it initialled by the AG, and files it along with the month's cash balance report. The Rs. 50,000 does not appear in the State's cash balance since it is a Central permanent advance.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the imprest not included in the State balance?▼
Who performs the monthly certification?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.