Para 20.15 — MSO (A&E)
Original Rule Text
20.15 Cases relating to defalcation or loss, misappropriation embezzlement etc. will be dealt with by the Accountant General (Audit). However Accountant General (A&E) will be required to act upon the sanctions of write off of losses issued by competent authorities on finalisation of cases. This function can be
following course should be observed:-
(a) When a wrong interpretation of a financial rule has been followed, the new interpretation should, in the absence of special instructions to the contrary, take effect from the date of issue by competent authority of the orders stating the correct interpretation.
(b) When erroneous payments have been left unchallenged through oversight, the Accountant General should not of his own motion undertake a re-check of bills paid more than one year, or such other period prescribed by the State Government previously. He should report the facts of the case for orders to the Government and a recheck should not be made unless the Government so desires.
discharged by him in consultation with the Accountant General (Audit) at the appropriate time.
What This Means
Cases of defalcation, loss, misappropriation, or embezzlement are handled by the AG (Audit). However, when such cases are finalized and a competent authority sanctions the write-off of the loss, the AG (A&E) must act upon those sanctions to clear the accounting entries. The AG (A&E) performs this write-off function in consultation with the AG (Audit).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Defalcation, loss, and misappropriation cases are dealt with by AG (Audit)
- 2AG (A&E) acts on write-off sanctions issued by competent authorities
- 3Write-off function is discharged in consultation with AG (Audit)
- 4Ensures accounting entries are cleared after cases are finalized
- 5Maintains separation of audit investigation and accounting action
Practical Example
A government cashier embezzled Rs. 5 lakh from the treasury. The AG (Audit) investigated and reported the case. After departmental proceedings, the State Government sanctions write-off of Rs. 3 lakh as irrecoverable. The AG (A&E) then adjusts the accounts accordingly — clearing the amount from the relevant suspense head — in consultation with the AG (Audit) to ensure both offices are aligned.
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 AG (A&E) independently decide to write off a defalcation loss?▼
Why must AG (A&E) consult AG (Audit) when writing off losses?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.