Para 20.54.1 — Some A&E offices use an alternative system where i

MSO (A&E)mso-ae

20.54.1 An alternative plan by which the Objection Book is replaced by the file of original objection statements on their return from the treasury has been tried with success in some A&E offices at its option.
20.54.1 to 20.54.6
ALPHABETICAL INDEX OF MSO (A&E) VOLUME-I
A General 12.1 Abstracts and Summaries 9.8 1 9 5 Annexure 'A' (referred to in para 19.3- (See Para Public Debt Offices and their jurisdiction 19.3) in respect of loans. Accountant General's Check Register 15.2 Accountants Duties 14.2 Accountants Responsibility 20.3 Accounting in Book/T.D.H.Section 5.8.2 Accounting of Public Works Transaction Checks etc. 8.16 to 8.19.2 5 o Annexure 'B' (referred to in para 19.3) (See Para The jurisdiction of Public Debt offices in 19.3) respect of Annuity Deposit Scheme. Accounting of Transaction pertaining to 4.1 Reserve and Reserve Funds t 4.15.4 Annual Account Statements to Accounts with Governments of other Subscribers 12.67 Countries 11.11 Adjustment of Recoveries on Collateral Evidence 6.27 Annual Closing 12.44 to 12.46 Adjustment Register 20.4Annual Closing 3 12.55 to 20.47 Annual Closing 12.61 Advances 13.49 to 7 Annual Review on the Working of Forest Divisions 9.10 13.5 Advances to Government Servants and 6.16 Other Advances to 2 Annual Review of Working of Treasuries 20.17 6.2 Advice to State Government 2.4 Allocation of Expenditure between Capital 4.6 and Revenue to 4.14 Annexure (referred to in para 18.5)-List (Se of items of work to be done by Internal Para Test Audit Section. 18.5 e Anticipatory Pension and Gratuities 14.22 to 14.23 Appendix 'A' (referred to in Para 13.38)-(See Para ) Instructions issued by the C.A.G in order 13.38) Annexure 'A' (referred to in para 15.1)- (See Para Rules Governing the procedure to be follo- 15.1) wed in dealing with claims against Government presented for payment from the Consolidated Fund and Public Account of India and of the States. Annual Review on the Working of Public Works Divisions 8.54 to review efficiency and uniformity in relation to the procedure for certification of leave and authorisation of leave Salary to Gazetted Officers of State Governments in cases where the entitlement function is performed by
<table><tr><td>the Accountant General (A&E) Appendix 'B' (referred to in Para 13.45)-(See Para Rules Regulating the preparation of Last 13.45 Pay Certificates in cases of transfer on duty or on return from leave. Compilation of accounts on Collateral ) Evidence basis 12.66 Appropriation Accounts Section 3.16 Compilation of Provident Fund Accounts by the Front Feed Accounting Machines 12.47 Appropriation Check 3.8 t 3.1 o 5 o Compilation of Provident Fund Accounts 12.32 to Arrangement for Internal Audit 18.4 tby the Machine Method-Ledger Cards 12.34 18.5 Authorization of Arrear claims 19.8 o Compilation of Provident Fund Account 12.56 to B. Service and Other Funds 12.2 tby Hand Method-Ledgers 12.57 12.4 Balance of Provident Fund 11.Compulsory Retirement 5 13.64 Bills countersigned after payment-Check 5.26 t of A.C./D.C. bills and other Contingent 5.26. Bills o 3 Contingent liabilities on account of 10.17 guarantees given by Government Broadsheet of Departmental Adjusting Accounts 5.25 Coordination between A.G.(A&E) and A.G.(Audit) 2.3 Broadsheet of Suspense 20.49 Cost of Medical Treatment 13.33 Cash Accounts 9.1 o Deductions 13.40 to Cash Balances 11.19 t 13.42 11.20 Cash Remittances 11.15 0 Deposits 11.6 to Central Audit of Vouchers 19.1 11.7 Charges 9.2 Check against Provision of Funds 3.1 t 3.7 o Deposits of Local Funds 7.10. to 7.12.2 Civil List 13.63 Deposits of Local Funds 11.8 Clearance of Objection 20.25 to 20.27 Closing for the Day 15.15 to 15.17 Closing of Objection Book 20.48 Dispatch 20.33 Commutation Reports 14.24 Compensatory Allowance and Honoraria 13.3 and 13.32 Directions of a financial character issued 1 Compilation of Accounts-Duties and 5.2 responsibilities of Central Treasury and Section 5.3 Combination of Objection Statement and Objection Book 20.54 Delegation of powers 1.3 Deposit of Service Funds 11.4 by the President 1.4</td></tr></table>
Discount on Stamps 19.6 Duties and Powers of the Comptroller and Auditor General under the provisions of Articles 149, 150 and 151 of the Constitution of India 1.Employees 12.71 1 Duties of the A.G. (A&E) in relation to 17.3 tGeneral o 10.1 to 10.3 Plan Expenditure 17.6 Duties of the Indian Audit and Accounts Department 1.5 Earnest Money Deposits 7.General 5 18.1 to 18.3 Entitlement Register of Gazetted 13.5 tGeneral 5.1 o Government Servants Pay and Allowances 13.6 Entry of Remarks 14.18 to 14.19 Examination of Accounts by Central 5.4 to Treasury Section 5.8.1 General Procedure 15.2 to 15.9 Examination of Sub-Divisional 8.13 to General system of payment 13.4 Accounts 8.14 Gratuities 14.21 Bombay Family Pension of Government 12.5 to Servants 12.History of Services 6 13.58 to 13.62 Files of Correspondence 13.67 Inter-Governmental Adjustments 5.16 Filing of Vouchers 5.27 Inter – Departmental Adjustments- 5.14 to Final Post Check 15.19 Final Withdrawal 12.27 to 12.2 Financing of a policy from 12.21 tIntroductory o 13.1 to 13.3 Provident fund 12.26 Form and Contents 20.37 to 20.39 Introductory 17.1 to 17.2 Form and preparation 20.31 to 20.32 Introductory 20.18 Form and sub-divisions of 13.7 to Entitlement Register 13.9 G.E. Accountant's Duties 13.65 to13.66 G.P.F. Accounts of Class-IV 12.69 to General 11.1 to 11.3 General 14.1 to 14.4 General 4.1 to 4.5 General Index Register 12.14 General Principles 16.1 to 16.10 Hindu Family Annuity Fund 12.7 to 12.8 Preparation of suspense slip 5.15.2 Interest Payments 19.1 to 19.2 Introductory 8.1 Introductory 15.1
Introductory 7.1 Investments 10.16 Issue of Pay Slips 13.22 to 13.30 Items adjusted but awaiting Clearance 20.41 Last Pay Certificate 13.45 Leave Account 13.43 to 13.44 Leave Salary 13.34 to 13.38 Ledger Cards 12.4Payments in discharge of loan 8 6.9 Ledger Accounts 9.7 Pension of one State Paid in another State 14.30 List of Outstandings 20.52 Department 14.20 List for the Public Debt office 19.3 to19.4 Loan Expenditure by Public Works 6.7 and Department 6.8 Loans and Advances 11.12 to 11.14 Loans and Advances by Government 6.1 to 6.3 Maintenance of Provident Fund Accounts 12.29 General and 12.30 Maintenance of the Entitlement Register 13.14 tStamps 19.7 o 13.19 Miscellaneous 8.20 to 8.2Plus and minus memorandum 1 7.4 Money values of objections 20.28 to 20.30 Posting of Vouchers in the compilation 5.12 Nominations 12.15 to 12.17 Nominations 13.2abstract and 0 5.17 Objection on transaction a spearing in Inward remittance account 20.5Postal Insurance and Life Annuity Fund 12.9 3 Opening of the Register 13.10 to 13.1Posting and Check of Ledger Cards 12.42 3 Other Debt Deposit Transactions 10.11 to Posting of Accounts 12.35 to 12.41 Borrowings 10.15 Other Deposit Accounts 7.13 Other Remittance Heads 11.18 Outstanding Cheques 15.20 Part I –General Principles and Rules 20.1 to 20.5 Payment by Cheque 15.10 Payment in Cash 15.11 to 15.14 Pension paid by Pre-check Pay Periodical making up of the Account6.10 and 6.11 Periodical Review 12.68 Permanent Advances 11.10 Permanent Advances 6.23 to 6.26 Disposal and Return 20.34 Personal Deposits 7.6 to 7.9 Plus and minus Memoranda of Postal Sheet and preparation of Classified 5.13 Posting of Accounts 12.49 to 12.53
Posting of Accounts and their review 12.5Remittance Transactions 8 10.4 to 10.7 Posting of Salary Vouchers 13.2Remittances 1 9.3 to 9.6 Pre-check of fixation of Pay 19.9 Remittances by Departmental Officers Preparation of Issue of Pension Payment 14.5 to Rendering Compiled Accounts (other Orders 14.14 than Preparation of Departmental Consolidated 5.21 t 20.16 o Abstract 5.24 Progress Reports 9.9 Reserve Bank of India Remittances 10.10 Proving of Accounts 12.54 Provisional Payment 13.39 Public Works Balances 11.2Departmental classified abstract 1 5.19 Public Works Remittance 11.16 Responsibility of the Comptroller and Pursuance and Clearance of 20.6 to Auditor General in relation to Compilation Objection 20.13 of Accounts, under Section 10, 11 and 12 of Quarterly reconciliation of works the CAG's (DPCS) Act,1971 1.2 Expenditure / receipts 8.15 Quarterly Verification 12.43 Divisional Accounts 8.12 Refund of lapses 7.Restructuring of Accountants General 3 Refunds of Revenue 19.5 Register of Grants in aid 16.11 to 16.13 Register of Missing Credits/Debits 12.64 Register of Pension Payment Orders 14.15 Loans 6.15 Register of Special Pension 14.1Review of Monthly Accounts 6 5.20 Registration of Objections 20.19 to 20.24 Review of Objections 20.51 Remittance Check Register 10.Review of Register of Grants-in-aid 16.14 8 Public works/Forests department) 10.9 Reports on Defalcation and other Losses 20.15 to Reserves and Reserve funds 10.19 Reserve Bank of India Remittances 11.17 Responsibilities of the A.G.(A&E) 2.2 Responsibility for the correctness of the 5.18.1 to Responsibility/Preliminary checks by the 8.2 to Offices 2.1 Retrenchment Slip 20.36 Returns 6.13 Revenue Advances and Functional 6.14 and
Schedule of Cheques Paid 15.1Verification 8 12.59 to 12.60 Scrutiny of Accounts in Compilation 5.9 to Watching and testing 20.50 Section 5.10 Scrutiny of certificate of payment received in lieu of lost voucher
(s) 5.11 Service Payments for Recovery 20.42 Sinking Fund 6.12 Sinking Funds 10.18 Special procedure for Contributory 12.62 to Provident Fund 12.63 Statement of Lapses 7.2 Subscriptions 12.18 Subsidiary Loan Register 6.4 to 6.6 Suspense Account 20.40 Suspense Account 10.20 to 10.22 Suspense Accounts 11.9 Temporary withdrawals 12.19 to 12.20 Territorial and Political Pensions 14.25 to 14.28 Transfer 13.46 to 13.48 Transfer of Accounts 12.31 Treasury-Wise Pension Payment Register 14.17 Treatment of erroneous Payment Authorised by the Accountant General 20.14 Authorised items 12.65 unposted

What This Means

Some A&E offices use an alternative system where instead of maintaining a separate Objection Book, they use the original Objection Statements themselves (filed after return from the treasury) as the ongoing record. This approach has been successfully tried in several offices and is available as an option. The remainder of this section (Paras 20.54.1 to 20.54.6) describes how this alternative system works.