Para 20.41.2 — MSO (A&E)
Original Rule Text
20.41.2 Cash remittances, even though complete voucher is absent, should not be entered in the Objection Book at all, as a separate register is provided for them. Deficiencies in such remittances, will, however, come in the ordinary course into the Objection Book.
# SERVICE PAYMENTS FOR RECOVERY
What This Means
Cash remittances should not be recorded in the Objection Book even if their complete voucher is missing, because a separate register exists for tracking them. However, if there are deficiencies or discrepancies found in cash remittances, those specific deficiency items do get entered in the Objection Book through the normal process.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Cash remittances are excluded from the Objection Book even without complete vouchers
- 2A separate register tracks cash remittances
- 3Deficiencies in cash remittances are entered in the Objection Book normally
- 4This rule prevents duplication between the remittance register and Objection Book
Practical Example
A treasury sends a cash remittance of Rs 10 lakh to the Reserve Bank but the complete voucher is missing. The Accountant records this in the separate Cash Remittance Register, not the Objection Book. Later, when the voucher arrives, it shows only Rs 9.5 lakh was actually remitted — the Rs 50,000 deficiency is entered as an objection in the Objection Book.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are cash remittances without vouchers excluded from the Objection Book?▼
When does a cash remittance issue appear in the Objection Book?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.