Para 20.52 — MSO (A&E)
Original Rule Text
20.52 A list must be made up annually, for each district or department or sectional Objection Book, of all the items outstanding at the close of March arranged in chronological order (that is, in the order in which they appear in the Objection Book) and in the same form as the Objection Book. The total of each district or department list should equal, and must be compared with the balance struck at the bottom of the column for preliminary balance in the abstract prescribed in paragraph 20.50 in the Objection Book, and the comparison should be made and initialed by the
Section Officer after agreement of the Suspense balance with the March preliminary balance in the Broadsheet mentioned in paragraph 20.49.
The list should be inserted in the new Objection Book as part of it.
Note: The list may at the discretion of the Accountant General be made up after the close of the March (Suppl.) accounts (see
Note 2 to paragraph 20.39) and the procedure described in this paragraph modified suitably.
# OBJECTION ON TRANSACTION APPEARING IN INWARD REMITTANCE ACCOUNT
- COMBINATION OF OBJECTION STATEMENT AND OBJECTION BOOK
What This Means
At the end of each financial year (after March closing), a comprehensive list of all outstanding objections must be prepared for each district, department, or sectional Objection Book. Items are arranged chronologically in the same format as the Objection Book. The total of each list must match the preliminary balance in the Abstract, which must also agree with the Broadsheet. The Section Officer certifies this reconciliation, and the list is inserted into the new year's Objection Book as part of it.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Annual list of all outstanding objections prepared after March close
- 2Arranged chronologically in the order they appear in the Objection Book
- 3Total must match the preliminary balance in the Abstract (Form 100)
- 4Must also agree with the March preliminary balance in the Broadsheet
- 5Section Officer certifies the agreement
- 6The list is physically inserted into the new year's Objection Book
Practical Example
After closing March 2026 accounts, the Accountant prepares a chronological list of 47 outstanding objections for Dehradun Treasury totalling Rs 18 lakh. He verifies this matches the preliminary balance in the Abstract and the Broadsheet. The Section Officer certifies the agreement, and the list is inserted at the beginning of the 2026-27 Objection Book as its opening record.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the annual list preparation be deferred?▼
What reconciliation must the Section Officer certify?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.