Para 20.37 — MSO (A&E)
Original Rule Text
20.37 The Objection Book (for which there must be one for each Treasury or Department Account) are the permanent office record of entries which have been made in the objection statements prepared upon the examination of each schedule of payments and of the Cash Account. But besides these objections they also contain note of (1) all amounts credited or debited to suspense and (2) items adjusted but not cleared, even though not under objection. The record of transactions relating to item (1) above is kept in Form 95 and that of item (2) in Form 96. The objections are detailed under the following heads.
Form 95 Form 96 Account kept under 1. Items adjusted but awaiting clearance. Suspense Receipts Payments 2. Service payments for recovery
The items kept in Form 95 have corresponding Ledger heads. It is imperative that entries pertaining to 2 months accounts should not be entered on the same page.
What This Means
The Objection Book is the permanent record maintained for each Treasury or Department Account. It records all objections raised during examination of payment schedules and cash accounts. Beyond objections, it also tracks amounts held in suspense and items that have been adjusted but not yet finally cleared. Suspense items are recorded in Form 95, uncleared adjustments in Form 96, and entries from two different months must never appear on the same page.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1One Objection Book is maintained per Treasury or Department Account
- 2Records all objections from payment schedules and cash account examination
- 3Also tracks suspense amounts (Form 95) and adjusted-but-uncleared items (Form 96)
- 4Entries for two different months must not be on the same page
- 5Suspense items have corresponding Ledger heads
Practical Example
The AG office maintains separate Objection Books for the District Treasury Varanasi and the PWD Divisional Account. When examining January's payment schedules, the Accountant finds three payments lacking sub-vouchers. These are entered in the Objection Book under 'Items adjusted but awaiting clearance' in Form 96, on pages reserved exclusively for January entries.
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 the difference between Form 95 and Form 96?▼
Why must entries from different months be kept on separate pages?▼
How many Objection Books does a typical AG office maintain?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.