Para 20.41.1 — MSO (A&E)
Original Rule Text
20.41.1 This head will accommodate the following items for each of which a separate column is provided in the Objection Book :-
(1) for want of detailed bill; (2) for want of sub-vouchers;
(3) items which cannot be finally adjusted for other reasons (including unexplained receipts) (see para 20.40).
It will be observed that his column has no corresponding Ledger head, and consequently any item which appears in it must have been taken to some prescribed head of account, the entry here being nothing more than a reminder that it has only been adjusted provisionally.
What This Means
The 'Items adjusted but awaiting clearance' section of the Objection Book tracks three types of items: those awaiting a detailed bill, those missing sub-vouchers, and items that cannot be finally adjusted for other reasons (including unexplained receipts). This column has no corresponding Ledger head because the items have already been provisionally booked to some prescribed account head — the entry here simply serves as a reminder that the adjustment is not yet final.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Three categories: want of detailed bill, want of sub-vouchers, and other unresolved items
- 2Each category gets its own column in the Objection Book
- 3No corresponding Ledger head exists for this section
- 4Items have already been provisionally adjusted to prescribed account heads
- 5The entry is a tracking reminder, not a separate financial booking
Practical Example
A Rs 2 lakh contingency payment from the District Education Office is processed and booked to the Office Expenses head. However, the detailed bill with itemized sub-vouchers has not yet been received. The Accountant enters it under 'Items adjusted but awaiting clearance — want of sub-vouchers' as a reminder to follow up, while the amount remains under its provisionally assigned head.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why doesn't 'Items adjusted but awaiting clearance' have a Ledger head?▼
What are the three types of items tracked under this heading?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.