Para 20.54.5 — MSO (A&E)
Original Rule Text
20.54.5 Every adjustment should be recorded at once, in the Adjustment Register and also in the Objection Statement. If, however, any adjustment cannot be entered simultaneously in the latter owing to its not having been returned by the treasury, a distinguishing mark should be placed against the items in the Adjustment Register, in order that the record may be copied into the Objection Statement on its return.
What This Means
Under the alternative system, every adjustment must be simultaneously recorded in both the Adjustment Register and the Objection Statement. If the Objection Statement happens to be with the treasury and is not available for annotation, a distinguishing mark is placed against the item in the Adjustment Register. When the statement returns from the treasury, the marked adjustments are then copied into it to keep both records synchronized.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Adjustments must be recorded simultaneously in both the Adjustment Register and Objection Statement
- 2If the statement is at the treasury, a distinguishing mark is placed in the Adjustment Register
- 3The marked items are transferred to the Objection Statement upon its return
- 4This ensures no adjustment is missed even when the statement is temporarily unavailable
Practical Example
In October, the Adjustment Register shows that an objection of Rs 6,000 has been cleared by recovery. The Objection Statement for that treasury is currently with the District Treasury Officer. The Accountant places a red star mark against the entry in the Adjustment Register. When the statement returns in November, he copies the adjustment entry into it, ensuring both records match.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What if an adjustment occurs while the Objection Statement is with the treasury?▼
Why is simultaneous recording important?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.