Para 20.54.1 — MSO (A&E)
Original Rule Text
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>
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.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Alternative system replaces the Objection Book with filed Objection Statements
- 2The original objection statements serve as the permanent record after return from treasury
- 3Successfully tried in several A&E offices
- 4Adoption is optional, at the AG's discretion
- 5Detailed procedures are in Paras 20.54.1 through 20.54.6
Practical Example
The AG office in Hyderabad decides to adopt the alternative system. Instead of transcribing objections from returned statements into a separate Objection Book, the clerks file the original statements chronologically. Each returned statement is annotated with adjustment entries directly, saving the effort of maintaining a parallel 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
What is the main advantage of this alternative system?▼
Is this alternative system mandatory?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.