Para 2.2 — MSO (A&E)
Original Rule Text
2.2 The Accountants General (A&E) are responsible for the following functions.
(i) Compilation of Monthly Accounts of Expenditure and Receipts on the basis of vouchers and schedules received from various treasuries and public works and Forest Divisions of the State Government.
(ii) Preparation of Appropriation Accounts and Finance Accounts.
(iii) Maintenance of Provident Fund accounts of specified categories of employees, wherever required.
(iv) Maintenance of accounts of various long term loans and advances, wherever required.
(v) Authorisation of pension and other retirement benefits to employees, wherever required.
(vi) Authorisation of salaries to Gazetted employees, in some States where the work is still with the Accountants General.
(vii) Reconciliation of accounts maintained in the Accountants General offices with those of the treasuries in respect of transactions under various deposit heads.
(viii) Reconciliation of Plan expenditure figures and preparation of statement of plan expenditure.
What This Means
The AG (A&E) offices are responsible for eight core functions: compiling monthly expenditure and receipt accounts from treasury vouchers, preparing Appropriation and Finance Accounts, maintaining Provident Fund accounts, managing loan accounts, authorizing pensions, authorizing Gazetted Officer salaries (in some states), reconciling deposit head accounts with treasuries, and reconciling Plan expenditure figures.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Compiles monthly accounts of expenditure and receipts from treasury vouchers and schedules
- 2Prepares Appropriation Accounts and Finance Accounts
- 3Maintains Provident Fund accounts for specified employee categories
- 4Maintains long-term loan and advance accounts; authorizes pensions and retirement benefits
- 5Reconciles accounts with treasuries on deposit heads and Plan expenditure
Practical Example
Every month, the AG (A&E) office in Tamil Nadu receives vouchers and schedules from all state treasuries and Public Works divisions. The compilation section processes these into monthly expenditure and receipt accounts. Simultaneously, the PF section updates GPF accounts for state employees, and the pension section processes new retirement cases for authorization.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Does the AG (A&E) authorize salaries for all government employees?▼
What are Appropriation Accounts and Finance Accounts?▼
Is the AG (A&E) responsible for auditing these accounts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.