Para 20.54.6 — MSO (A&E)
Original Rule Text
20.54.6 The Abstract of Objection (Form 100) will be maintained under this alternative plan also. This abstract and the Adjustment Register will be closed on the 29th of the month as laid down in paragraph 20.48. The closing entries will be made in the final sheet of the objections on the second Schedules of payments on its return from the Treasury.
<table><tr><td>MEMORANDUM Correlating the Paras of C.A.G'.s M.S.O.(A&E) Volume-I with those of the CAG's MSO (Tech.) Volume-I _________________________________ New Para of Old Para of M.S.O. (A&E) (M.S.O. Tech.) Vol.-I Volume-I ____________________________________________ Chapter-I 1.1 Based on Para-1 1.2 New Based on CAG’s(DPCS) Act,1971 1.3 New-Based on Section-21 of CAG’s (DPCS) Act, 1971 1.4 Para-7 1.5 Based on Para-8 Chapter-2 2.1 to New-Based on M.I.R. 2.4 Chapter-3 3.1 Para-18 3.2 Para-19 3.3 Para-20 3.4 Para-21 3.5 Para-22 3.6 Para-23 Note-1
Note below Para-23 Note-2 New 3.7 Para -24 3.8 Based on Para-534 3.9 Para-535 3.10 Para -536 3.11 Para -537 3.12 Based on Para-538 3.13 Para-539 3.14 Based on Para-541 3.15 Para -542 3.16 Based on Para-544-A(1) Chapter-4 4.1 New 4.2 New 4.3 Based on Para-60 4.4 Based on Para-61 4.5 Based on Para-62 4.6 Para-63 4.7 Based on Para-64 4.8 Based on Para-65 4.9 Para-66 4.10 Based on Para-67 4.11 Based on Para-68 4.12 Para-69 4.13 Based on Para-70 4.14 Based on Para-72 4.15.1 Para-73 to 4.15.4 Chapter-5 5.1 Based on Para-113 5.2 Based on Para-125,126 &</td></tr></table>
128 5.3 Based on Para-127 5.4 Based on para117 5.5 Based on para118 5.6 Based on Paras 120,118
Note
(i) New &
Note
(ii) 5.7 Based on Para-120 5.8.1 Based on Paras 141,142 & 127 to 5.8.2 5.9 Based on Paras-130 & 120 5.10 Based on Para-119 5.11 Based on Para120-A 5.12 Based on Para-2…4 of Accounts Guide-No.1 5.13 Based on Para 2.5 of Accounts Guide- No.1 5.14 Based on Para-134 5.15.1 Para-135
(i) 5.15.2 Para-135
(ii) 5.16 Based on Para-2.7 of to Accounts Guide No.1 5.17 5.18.1 Based on Para-2.8 of Accounts Guide No.1 5.18.2 New 5.19 Based on Para-2.9 & 2.10 of Accounts Guide No.1 5.20 Based on Para-2.11 of Accounts Guide No.1 5.21 Based on Para 2.12 of Accounts Guide No.1 5.22 Based on Para-2.13 of Accounts Guide No.1 5.23 Based on Para 2.16 of Accounts Guide No.1 5.24 Based on Para 2.17 of Accounts Guide No.1 5.25 Based on para-137 5.26 Based on Para-270 5.27 Para-124 Chapter-6 6.1 Para-435 6.2 Based on Para-436 6.3 Based on Para-437 6.4 Para-438 6.5 Para-4.39 6.6 Para-440 6.7 Para-441 6.8 Para-442 6.9 Para-443 6.10 Para-444 6.11 Para-445 6.12 Para-446 6.13 Para-447 6.14 Based on Para-448 6.15 Based on Para-448 6.16 Based on Para-449 6.17 Based on Para-451 6.18 Based on Para-451 6.19 Based on Para-452 6.20 Para-453 6.21 Para-454 6.22 Based on Para-456 6.23 Para-457 6.24 Para-458 6.25 Para-459 6.26 Based on Para-460 6.27 New Chapter-7 7.1 Based on Para-350 7.2 Based on Para-357 7.3 Para-358 7.4 Para-359 7.5 Based on Para-360 7.6 Based on Para-316 7.7 Para-362 7.8 Based on Para-363 7.9 Based on Para-364 7.10 Para-365 7.11 Para-366 7.12.1 Para-367 and 7.12.2 7.13 Based on Para-368 Chapter-8 8.1 Based on Para-567 8.2 Para-568 8.3 Para-569 8.4 Para-570 8.5 Para-571 8.6 Para-572 8.7 Para-573 8.8 Para-574 8.9 Para-575 8.10 Para-575 & Para-577 8.11.1 to Para-578 8.11.3 8.12 Para-579 8.13 Para-580 8.14 Para-581 8.15 New 8.16 Based on Para-591 8.17 Based on Para-593
What This Means
The Abstract of Objections (Form 100) is still maintained under the alternative combined system. Both the Abstract and the Adjustment Register are closed on the 29th of the month, as prescribed in Para 20.48. The closing entries are written on the final sheet of the Objection Statement relating to the second Schedules of Payments when it returns from the Treasury.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Abstract of Objections (Form 100) is maintained even under the alternative system
- 2Abstract and Adjustment Register are closed on the 29th of the month
- 3Closing entries are recorded on the final sheet of the second Schedule's Objection Statement
- 4The closing timing and process match the standard system in Para 20.48
Practical Example
On 29th June, the AAO closes the May Abstract and Adjustment Register under the combined system. The closing totals and balances are prepared. When the Objection Statement for the second Schedule of Payments returns from the treasury in early July, the closing entries are recorded on its final sheet, completing the monthly cycle.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is the Abstract of Objections still needed under the alternative system?▼
When are the closing entries written under this system?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.