Para 20.28 — MSO

MONEY VALUES OF OBJECTIONS 20.28 If in order to make a collective presentation, whether to controlling authoritiess or to the Legislature, of-

(i) outstanding of objections

(ii) the progress of the clearance of objections, it is found necessary to express the records of objection in money values, money columns should be opened therein for this purpose. There are, however, classes of objections which cannot be suitably expressed in money value, or which, if so expressed, do not give an adequate or fair statement of the degree and extent of deviation from rule. It is permissible, therefore, to omit values altogether in certain cases;, in other cases, where values alone are misleading, other particulars may be recorded in addition or values may be dispensed with altogether, as may be settled in consultation with the Finance Department. 20.29 Money values should be recorded in respect of objections of the classes enumerated below or similar objections. (1) Want of vouchers if not received when the relevant accounts are under check).

Note:- In order to comply with the demands of Government for statistical information a separate subsidiary register may, at the discretion of the Accountant General be maintained for the record of objections for want of subvouchers. Objections for want of detailed bills also should be recorded in this register in the absence of any other register prescribed for the purpose. This register should be examined every month and the total amount outstanding therein after the end of the second month (third month in the case of such remote localities as Port Blair) following that to which the objections relate should be transferred to the main objection book without any details beyond the serial number or any other indication that may be necessary for identification. This procedure may at the discretion of the Accountant General, be extended to other definite classes of objection of a similar nature provided that such objection do not involve substantial deviation from the rule.

(2) Want of detailed bills (in the case of amounts absence of such an assurance, the money value of the objection has been registered, a minus entry should be made in the money column for objection on receipt of the assurance). (8) Errors in accounts, vouchers, etc., which do not indicate any deficit or surplus. (9) Instructions and other remarks, regarding the form of accounts, etc. (10) Demands for information not received. (11) Enquiries and remarks on doubtful points. (12) Remarks calling attention to minor errors of procedure.

drawn in advance and abstract contingent bills). (3) Over payments and short recoveries.