Para 20.10.1 — MSO (A&E)
Original Rule Text
20.10.1
(a) In order to avoid unnecessary expenditure of time and labour on cases of objections of simple and unimportant character, the State Governments have agreed to the exercise on their behalf by the Accounts Officers of the powers to forego recovery of/write off amounts to the extent specified in State Finance Rules. These powers may not be delegated to subordinate officers.
Note:- If the irregularity is such that it is likely to recur the Govt. Servant responsible should be told that the expenditure was irregular, even if no recovery is made.
20.10.1
(b) Some items are placed under objection, not because the whole or any portion of the expenditure is unjustifiable in itself but because it is not exactly covered by rule; or the authority for it is insufficient; or full-proof, such as is afforded by sub-vouchers, that it has been incurred has not been produced. In such cases, the Accountant General or Sr. Deputy Accountant General/Deputy Accountant General may forego recovery up to the limits indicated in the State Financial Rules, subject to the following conditions:-
(i) The expenditure must not be of a recurring nature.
(ii) The Accountant General/Senior Deputy Accountant General/Deputy Accountant General must be satisfied that undue trouble would be caused by insistence on submission of full proof and must see no reason to doubt that the charge has actually been paid.
20.10.1
(c) Where expenditure under objection has, for any reason, become irrecoverable, an Accounts Officer may write off amounts according to the powers delegated to him by State Government.
Note 1: The powers conferred upon the Accounts & Entitlement Office under the foregoing provisions of this para should not be exercised in respect of any amount of outstanding under a Debt or Deposit head.
Note 2: Under the powers conferred by Clause
(b) above Accounts Officer may, however, write off outstandings in Provident Fund Accounts when such outstandings are not due to any mistake in accounting but represent overpayments established as irrecoverable for other reasons.
20.10.2
(a) In the case of payments on account of personal claims which are placed under objection more than a year after the date on which they are disbursed the Accountant General before demanding recovery should subject to the provisions of clause
What This Means
To avoid wasting time on minor objections, the Accounts Officer has delegated powers to forego recovery or write off small amounts within limits set by State Finance Rules. For expenditure that is not exactly covered by rules but appears genuine, the AG or Deputy AG may forego recovery if the amount is non-recurring and they are satisfied the charge was actually paid. A detailed register must track all cases where government orders to waive recovery are accepted.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Accounts Officers can forego recovery/write off small amounts within State Finance Rule limits
- 2Powers must not be delegated to subordinate officers
- 3For irregularities likely to recur, the government servant must be notified even if no recovery is made
- 4Non-recurring expenditure that appears genuine but lacks full proof can be waived by AG/Deputy AG
- 5Arrear personal claims objected to after one year require government orders before recovery is demanded
Practical Example
An accountant finds that a Drawing Officer failed to attach sub-vouchers for a Rs. 3,000 contingent expenditure claim from 14 months ago. The Deputy AG, satisfied the expenditure was genuinely incurred (it was for office supplies), foregoes recovery under delegated powers since the amount is small, non-recurring, and chasing sub-vouchers after over a year would cause undue trouble. The case is recorded in the register of waived objections.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the power to forego recovery be delegated to non-gazetted staff?▼
What about Provident Fund outstandings?▼
What happens with personal claims objected to after more than a year?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.