Para 20.48 — MSO (A&E)
Original Rule Text
20.48 After dispatch of the Objection Statements on the second Schedule of Payments and the Cash Account, the money columns in the Objection Book
# BROADSHEET OF SUSPENSE
should be totalled, the balance of the past month should be added, the totals of adjustment should be made in the Adjustment Register and entered in the Objection Book, and the balances struck. The Section Officer will sign the certificate at the foot of the page or last page of the Objection Book for each month, which will be closed and balances on the 29th of the following month.
(1) The totals under "Suspense" in the Objection Book may differ from the figure arrived at in the classified abstract by the items written back on disallowance from the Settlement Accounts (paragraph 20.40). There will also be differences when an item adjusted in the accounts of one district or department is entered in the Adjustment Register of another. The AAO/Section Officer will sign the certificate after personal inspection of the Adjustment Register of the other district or department.
(2) The outstanding balance in each column of the Objection Book is to be carried forward from month to month and from year to year.
(3) The due date for closing the Objection Books relating to Forest Accounts is the 6th of the second month following that to which the accounts relate.
What This Means
After dispatching Objection Statements on the second Schedule of Payments and Cash Account, the money columns of the Objection Book are totalled, the previous month's balance is added, Adjustment Register totals are incorporated, and new balances are struck. The Section Officer signs a closing certificate. The Objection Book must be closed and balances struck by the 29th of the following month. For Forest Accounts, the deadline is the 6th of the second month following. Outstanding balances carry forward from month to month and year to year.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Objection Book closing involves totalling money columns, adding prior balances, and incorporating adjustments
- 2Section Officer must sign the closing certificate after personal inspection
- 3Closing deadline: 29th of the following month (6th of second month for Forest Accounts)
- 4Outstanding balances carry forward continuously across months and years
- 5Discrepancies between Objection Book and classified abstract may arise from settlement account disallowances
Practical Example
On 29th May, the AAO closes the April Objection Book for Lucknow Treasury. He totals the money columns, adds March's closing balance of Rs 4.5 lakh, deducts April's adjustments of Rs 1.2 lakh, and strikes a new balance of Rs 3.8 lakh (including fresh April objections of Rs 0.5 lakh). The Section Officer inspects the Adjustment Register, verifies the figures, and signs the closing certificate.
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 deadline for closing the Objection Book?▼
Why might Objection Book totals differ from the classified abstract?▼
Do outstanding balances expire at year-end?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.