Para 20.31 — MSO (A&E)
Original Rule Text
20.31 In most cases objections should be intimated direct to the disbursing or other responsible authority in special printed objection memoranda and other half margin forms. The Treasury Officer should be addressed only when recoveries have to be ordered. or in respect of objections for the removal of which he is directly responsible. Such intimations. together with important treasury irregularities and directions or enquiries arising out of account should be sent to him through Objection Statements (Forms 93). The Accountant should have before him. at the time he deals with the accounts or vouchers, the requisite Objection Statement, and other half margin forms, and should write these up, as each point requiring notice becomes evident during the course of his scrutiny of the accounts. All objections, whether communicated direct to responsible authorities or to the Treasury Officers, should be entered in the Objecdtion Book. A Register of half margins should be kept up in each section showing the issue, return and disposal of these memoranda and half margins.
Note 1: All Copies of Retrenchment Slips (Form 94) issued to Treasury Officers should be forwarded simultaneously for the information of the persons affected, direct in the case of gazetted and nongazetted Government servants who draw their own bills and through the head of the Office in the case of other nongazetted Government servants.
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Note 2: Printed half margin forms should be dealt with in the same manner as the Objection statement.
What This Means
In most cases, objections should be communicated directly to the responsible officer through special printed objection memoranda or half-margin forms. The Treasury Officer receives objections only when recoveries are needed or the objection is his direct responsibility, communicated through Objection Statements (Form 93). The accountant must fill these out as issues arise during account scrutiny, and a register of half-margins must track their issuance and disposal. Retrenchment Slips (Form 94) must also go to affected government servants.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Objections are communicated via printed objection memoranda and half-margin forms
- 2Treasury Officer receives objections through Objection Statements (Form 93)
- 3Accountant writes up objections as they arise during account scrutiny
- 4A register of half-margins must track issue, return, and disposal
- 5Retrenchment Slips (Form 94) must be forwarded to affected persons simultaneously
Practical Example
While checking January accounts, the accountant identifies three issues: a missing sub-voucher from the PWD (communicated via half-margin form directly to the Executive Engineer), an overpayment of Rs. 5,000 in salary requiring recovery (communicated via Objection Statement Form 93 to the Treasury Officer along with a Retrenchment Slip Form 94), and a classification error (communicated via half-margin to the Drawing Officer). All three are entered in both the Objection Book and the half-margin register.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is a half-margin form?▼
Who receives Retrenchment Slips?▼
When should the accountant fill out objection forms?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.