Para 20.43 — MSO (A&E)
Original Rule Text
20.43 As the objectionable items are adjusted in whole or in part-
'Suspense' by credit or debit to the head, 'Uncleared items' by being cleared.
'Service payments for recovery' by recovery or by removal of the objection, the adjustment is to be posted in the Adjustment Register (Form 97 or 98). and also against the original item in the Objection Book.
What This Means
As objectionable items are resolved — whether suspense items are cleared through credit or debit, uncleared items are finalized, or service payment recoveries are completed or objections removed — each adjustment is posted in the Adjustment Register (Form 97 or 98) and also noted against the original entry in the Objection Book. This dual-posting ensures both records stay synchronized.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Adjustments are posted in both the Adjustment Register and the Objection Book
- 2Suspense items are cleared by credit or debit to the relevant head
- 3Uncleared items are resolved by being finalized/cleared
- 4Service payment recoveries are cleared by actual recovery or removal of objection
- 5Form 97 and Form 98 are the prescribed Adjustment Register formats
Practical Example
An item of Rs 25,000 was placed under Suspense because the department could not classify the payment. After correspondence, the department confirms it belongs under 'Office Equipment'. The Accountant credits Suspense and debits Office Equipment, posts this adjustment in the Adjustment Register (Form 97), and notes it against the original entry 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 must adjustments be posted in both the Adjustment Register and the Objection Book?▼
What are the three ways an objection item can be cleared?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.