Para 20.40 — MSO

MSO

20.40 Under "Suspense Account" are provided two columns one for credits and another for debits, but no items should be taken under this head, except with the special sanction of the Gazetted Officer-in-charge. See also Rule 70 of Government Accounting Rules, 1990.
In the column for 'Receipts' will appear only sums shown for credit to a Debt head, but imperfectly described. Any item of revenue receipt, of which full particulars are not given, must be taken to the credit of the minor head 'Miscellaneous' under the revenue head to which it appears to belong. But such items must be rare nor does the fact they have been so credited and included in the aggregate receipts of the month relieve the Accountant General of the duty of ascertaining by correspondence what their real nature is and of transferring them to the credit of the proper head by debit to the head originally credited, they may be made the subject of special correspondence with officers concerned, but must, in all cases, be notified in the Objection Statement and their amount entered in the column of the Objection Book headed " Items adjusted but awaiting final clearance".
In the 'Payments' column will appear items not only of charges for which such particulars are not given as will enable the A&E office to classify them properly but also charges disallowed from the Inward Settlement Accounts which are not susceptible of final adjustment against some other head. If, however, the only point of doubt is whether a particular item of expenditure should be treated as Central or as pertaining to State, it should not be debited to "Suspense" but to a proper service head of account and shown as appertaining to the Government which actually incurred the expenditure. If it is decided subsequently that the expenditure should be finally recorded against another Government, the correcting adjustment should be made in the accounts of the year in which the decision is taken, unless it was anticipated and provided for in the Grant or Appropriation of the previous year the accounts of which have not been finally closed.

Para 20.40 — MSO

MSO

20.40 Under "Suspense Account" are provided two columns one for credits and another for debits, but no items should be taken under this head, except with the special sanction of the Gazetted Officer-in-charge. See also Rule 70 of Government Accounting Rules, 1990.
In the column for 'Receipts' will appear only sums shown for credit to a Debt head, but imperfectly described. Any item of revenue receipt, of which full particulars are not given, must be taken to the credit of the minor head 'Miscellaneous' under the revenue head to which it appears to belong. But such items must be rare nor does the fact they have been so credited and included in the aggregate receipts of the month relieve the Accountant General of the duty of ascertaining by correspondence what their real nature is and of transferring them to the credit of the proper head by debit to the head originally credited, they may be made the subject of special correspondence with officers concerned, but must, in all cases, be notified in the Objection Statement and their amount entered in the column of the Objection Book headed " Items adjusted but awaiting final clearance".
In the 'Payments' column will appear items not only of charges for which such particulars are not given as will enable the A&E office to classify them properly but also charges disallowed from the Inward Settlement Accounts which are not susceptible of final adjustment against some other head. If, however, the only point of doubt is whether a particular item of expenditure should be treated as Central or as pertaining to State, it should not be debited to "Suspense" but to a proper service head of account and shown as appertaining to the Government which actually incurred the expenditure. If it is decided subsequently that the expenditure should be finally recorded against another Government, the correcting adjustment should be made in the accounts of the year in which the decision is taken, unless it was anticipated and provided for in the Grant or Appropriation of the previous year the accounts of which have not been finally closed.

Para 20.40 — MSO

Original Rule Text

Para 20.40 — MSO

Original Rule Text