Para 20.30 — MSO (A&E)
Original Rule Text
20.30 Money values need not be indicated in the records of objections of the following classes:- (1) An objection which takes the form of a simple direction for future guidance, or of a call for a document the absence of which is not likely to affect the amount admissible. (2) Stamp not affixed on a voucher otherwise complete. (3) Delays in the settlement of debts due by Government. (4) Habitual delay in the submission of accounts returns, vouchers, etc. (5) Fictitious adjustments and manipulations in accounts unless an actual loss has resulted. (6) Deviation from rule which is indicative of disregard or evasion of rule, but does not represent charges incurred without proper sanction. (7) Excess over allotment for P.W. Suspense heads when an assurance is received from competent authority that the excess is temporary and will not affect the net allotment for the year. (If in the
- OBJECTION STATEMENT Form and preparation
What This Means
Certain categories of objections do not require money values in the records. These include simple directions for future guidance, stamp deficiencies on otherwise complete vouchers, delays in settling government debts, habitual delays in account submissions, fictitious adjustments without actual loss, rule deviations showing disregard but not unauthorized expenditure, and temporary excess over allotment backed by competent authority assurance.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1No money values needed for: future guidance directions, stamp deficiencies, settlement delays
- 2Habitual delays in submissions and fictitious adjustments (without actual loss) are also exempt
- 3Rule deviations indicating disregard but not unauthorized charges need no monetary quantification
- 4Temporary excess over allotment with assurance gets a minus entry if previously valued
- 5Focus is on whether the objection truly represents a quantifiable financial irregularity
Practical Example
The AG's office records that the Forest Department has been habitually late in submitting its monthly divisional accounts for the past 8 months. This is entered in the Objection Book as a process irregularity without a money value, since the delay itself does not represent a financial loss. The matter is taken up with the Principal Chief Conservator of Forests as an administrative issue.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
If a fictitious adjustment actually results in a loss, does it need a money value?▼
What about excess expenditure that is only temporary?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.