Para 20.32 — MSO (A&E)
Original Rule Text
20.32 There should be two Objection Statements for each month one relating to the first schedules of payments (which ought to reach the Treasury Officer before the end of the month as a guide to him in his next months payments) and other to the second schedule and Cash Accounts. The Accountant will be responsible for seeing that the objections which arise upon that part of the accounting work which he has transferred to another section are duly entered in the Statement before dispatch, unless a separate Objection Book is kept by that section.
Note: The Accountant General may at his discretion arrange in order of time etc. all the processes of the work to be done in connection with the first schedules of payments subject to the restriction that in no case shall the completion of the work be delayed beyond the 10th of the following month. Important objections should, however, continue to be sent out as soon as they are detected.
What This Means
Two Objection Statements should be prepared each month: one for the first schedule of payments (which should reach the Treasury Officer before month-end to guide next month's payments) and one for the second schedule and Cash Accounts. The AG may arrange work processes flexibly, but the first schedule work must be completed by the 10th of the following month. Important objections should be sent immediately upon detection.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Two Objection Statements per month: one for first schedule, one for second schedule and cash accounts
- 2First schedule statement should reach Treasury Officer before month-end
- 3Guides the Treasury Officer's payments in the next month
- 4All first-schedule work must be completed by the 10th of the following month
- 5Important objections should not wait — send immediately when detected
Practical Example
By 28th March, the accountant sends the first Objection Statement for March to the Jaipur District Treasury Officer, listing objections related to the first batch of payment schedules. This alerts the Treasury Officer to any recoveries before April payments begin. The second Objection Statement covering the remaining March schedules and cash accounts is sent after the full month's accounts are compiled, by 10th April at the latest.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the first Objection Statement sent before month-end?▼
What if an important objection is found while processing second schedule items?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.