Para 19.3 — MSO (A&E)
Original Rule Text
19.3 The vouchers, together with the covering lists, should be sent for further audit to the Public Debt office of the Reserve Bank of India within the jurisdiction of which the treasury is situated. The jurisdiction of Public Debit Offices in respect of public loans and Annuity deposits is as in Annexure ‘A’ and ‘B’ respectively to this chapter. 19.4 The lists should not, however, be sent one by one, but should go together, on completion of audit by Accountant General (Audit) with a covering statement in Form 92 which is due for transmission on the last working day of the second succeeding month.
What This Means
Vouchers and their covering lists must be sent for further audit to the Public Debt Office of the RBI that has jurisdiction over the relevant treasury. The lists should not be sent individually but all together after audit is complete, accompanied by a covering statement in Form 92. This statement is due by the last working day of the second month following the transaction month.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Vouchers go to the PDO of RBI with jurisdiction over the treasury
- 2Jurisdiction details are in Annexure A (public loans) and Annexure B (annuity deposits)
- 3Lists must not be sent piecemeal — all go together after audit completion
- 4A covering statement in Form 92 accompanies the batch
- 5Due date: last working day of the second succeeding month
Practical Example
The AG (A&E) office in Rajasthan completes audit of January interest payment vouchers by end of February. By the last working day of March, they dispatch all the covering lists together with a Form 92 statement to the Public Debt Office in Jaipur, which handles Rajasthan's treasuries.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can I send a few covering lists early if they are ready before others?▼
What is the deadline for sending Form 92?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.