Para 15.20 — MSO (A&E)
Original Rule Text
15.20 The paid cheques returned daily by the Bank should be compared with and ticked off in the Registers of Cheques-Delivered (Form 84) and from this a list of outstanding cheques (showing number and amount) should be made up and totalled monthly, the total being expressed in words and figures. The preparation of this list should, on no account be left to a member of the Precheck Department. The entries in the list should be checked and the total attested by an Assistant Accounts Officer/Section Officer before it is submitted to the Accountant General for him to post his Check Registers. The balances for the last day of the month should be agreed with the Ledger balances and the agreement certificate by the Assistant Accounts Officer/Section Officer of Book Department.
Note 1: If any cheque appears to be unduly long outstanding, enquiries regarding it should be made of the holder and if it can not be traced, it may be stopped and the charge which it represents cancelled and adjusted. The
number of the cheque in the outstanding list will sufficiently indicate any such exceptional cases.
Note 2:The most convenient form of the daily schedules will probably be that of a book, as the maintenance of an outstanding list of cheques renders it unnecessary to record the details of the cheques paid.
# ACCOUNTANT GENERAL’S CHECK REGISTER
What This Means
Paid cheques returned by the bank must be compared with entries in the Register of Cheques Delivered (Form 84) and ticked off. A monthly list of outstanding (uncashed) cheques is prepared showing number and amount, with the total in words and figures. This list must be prepared by someone outside the Pre-check Department, checked by an AAO/Section Officer, and submitted to the AG for posting to Check Registers. If a cheque remains outstanding too long, enquiries are made and it may be stopped and cancelled.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Paid cheques are ticked off against Form 84 (Register of Cheques Delivered)
- 2Monthly outstanding cheques list is prepared with totals in words and figures
- 3Must NOT be prepared by Pre-check Department staff
- 4AAO/Section Officer checks entries and attests the total before submitting to AG
- 5Unduly long-outstanding cheques are investigated and may be stopped and cancelled
Practical Example
At month-end, the Book Department clerk compares 380 paid cheques returned by the bank against Form 84 and finds 12 cheques still outstanding. She prepares a list of these 12 cheques (numbers and amounts), totals them at Rs. 1,45,000 in both words and figures, and the Section Officer attests it. One cheque from three months ago is flagged — enquiries reveal the pensioner lost it, so it is stopped at the bank and the charge is cancelled and re-issued.
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 the outstanding cheque list be prepared outside the Pre-check Department?▼
What happens to a cheque that remains outstanding for too long?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.