Para 20.54.6 — The Abstract of Objections (Form 100) is still mai
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
<table><tr><td>8.18 Based on Para-596 8.19.1 Based on Para-599 8.19.2 Based on Para-600 8.20 Based on Para-616 8.21 Para-617 8.22 Based on Para-618 8.23 Based on Para-619 8.24 Based on Para-620 8.25 Based on Para-621 8.26 Based on Para-622 8.27 Para-624 8.28 Para-629 8.29 Para-631 8.30 Para-638 8.31 Para-639 8.32 Based on Para-668-A 8.33 Based on Para-672 8.34 Para-673 8.35 Based on Para-674 8.36 Based on Para-675 8.37 Based on Para-676 8.38 Para-679 8.39 Based on Para-680 8.40 Para-681 8.41 Para-684 8.42 Based on Para-685 8.43 Based on Para-724 8.44 Para-725 8.45 Para-726 8.46 Para-728 8.47 Based on Para-743 8.48 Para-745 8.49 Based on Para-746 8.50 Para747 8.51 Based on Para-748 8.52 Para-749 8.53 Para-750 8.54 New Chapter-9 9.1 Para-751 9.2 Based on Para756 9.3 Based on Para757 9.4 Based on Para758 9.5 Para-759 9.6 Based on Para760 9.7 Para-761 9.8 Based on Para763 9.9 Para-766 9.10 New Chapter-10 10.1 Based on Para-90 10.2 Based on Para-91 10.3 Para-92 10.4 Based on Para-462 10.5 Para-465 10.6 Based on Para-466 10.7 Para-467 10.8 Para-468 10.9 Para-468-A 10.10 Based on Para-469 10.11 Para-472 10.12 Based on Para-473 10.13 Based on Para-474 10.14 Para-475 10.15 Based on Para-476 10.16 Based on Para-477 10.17 Para-478 10.18 Based on Para-480 10.19 Para-481 10.20 to Based on Para-482 10.22 Chapter-11 11.1 Based on Para-484 11.2 Based on Para-485 11.3 Para-486 11.4 Para-487 11.5 Para-488 11.6 Based on Para-489 11.7 Para-490 11.8 Para-491 11.9 Para-492 11.10 Para-494 11.11 Para-495 11.12 Para-496 11.13 & Based on Para-493 11.14 11.15 Para-497 11.16 Para-498 11.17 Para-499 11.18 Based on Para-500 11.19 Para-501 11.20 Para-502 11.21 Para-503 Chapter-12 12.1 Based on Para-369 12.2 Based on Para-370 12.3 Based on Para-371 12.4 Based on Para-372 12.5 & Based on Para-379 12.6 12.7 Para-381 12.8 Based on Para-382</td></tr></table>
<table><tr><td>12.9 Based on Para-383 12.10 Para-386 12.11 New 12.12 Based on Para-387 12.13 Based on Para-388 12.14 Based on Para-389 12.15 Based on Para-390 12.16 Para-391 12.17 Para-392 12.18 Para-393 12.19 Based on Para-394 12.20 Based on Para-395 12.21 Para-396 12.22 Based on Para-397 12.23 Para-398 12.24 Para-399 12.25 Based on Para-400 12.26 Para-401 12.27 Based on Para-402 12.28 Based on Para-402-A 12.29 Based on Para-403 12.30 Based on Para-404 12.31 Based on Para-405 12.32 Based on Para-406 12.33 Based on Para-407 12.34 Para-408 12.35 Para-409 12.36 Based on Para-410 12.37 Para-411 12.38 Para-412 12.39 Para-413 12.40 Para-414 12.41 Para-415 12.42 Based on Para-416 12.43 Para-417 12.44 Para-418 12.45 Para-419 12.46 Para-420 12.47 Para-420-A 12.48 Based on Para-420-B 12.49 Para-420-C 12.50 Para-420-D 12.51 Para-420-E 12.52 Para-420-F 12.53 Based on Para-420-G 12.54 Para-420-H 12.55 Para-420-I 12.56 Para-421 12.57 Based on Para-422 12.58 Para-423 12.59 Para-424 12.60 Para-425 12.61 Para-426 12.62 Para-427 12.63 Para-428 12.64 New 12.65 New 12.66 Based on Para-430 12.67 Based on Para-431 12.68 Para-432 12.69 Based on Para-433 12.70 Para-434 12.71 New Chapter-13 13.1 Based on Paras-147 & 148 13.2 Based on Para-149 13.3 Based on Para-150 13.4 Based on Para-151 13.5 Based on Para-152 13.6 Para-153 13.7 Based on Para-154 13.8 Based on Para-155 13.9 Para-156 13.10 Para-157 13.11 Based on Para-158 13.12 Based on Para-159 13.13 Para-160 13.14 Based on Para-161 13.15 Based on Para-162 13.16 Based on Para-163 13.17 Based on Para-164 13.18 Based on Para-165 13.19 Based on Para-166 13.20 Based on Para-166-A 13.21 Based on Para-167 13.22 Para-169 13.23 Para-170 13.24 Based on Para-171 13.25 Based on Para-172 13.26 Based on Para-173 13.27 New 13.28 Para-174 13.29 Based on Para-175 13.30 Para-176 13.31 Para-177 13.32 Based on Para-178 13.33 Para-179 13.34 Based on Para-180 13.35 Para-181 13.36 Para-183 13.37 Based on Note-2 below Para-184 13.38 Based on Para-185 13.39 Based on Para-186 13.40 Para-187 13.41 Based on Para-188 13.42 Para-189 13.43 Based on Para-190 13.44 Para-193 13.45 Based on Para-194 13.46 Based on Para-195 13.47 Based on Para-196 13.48 Based on Para-197 13.49 Para-204 13.50 Based on Para-205 13.51 Based on Para-206 13.52 Para-207 13.53 Based on Para-212 13.54 Based on Para-214 13.55 Para-215</td></tr></table>
<table><tr><td>13.56 Para-216 13.57 Based on Para-217 13.58 Para-225 13.59 Para-226 13.60.1 to Based on Para-227 13.60.3 13.61 Based on Para-228 13.62 Para-229 13.63 Based on Para-231 13.64 Based on Para-232 13.65 Based on Para-235 13.66 Based on Para-236 13.67 Para-237 Appendix-A Based on Appendix-A (See Para-13.38) (See Para-185) Appendix-B Based on Appendix-B (See Para-13.45) (See Para 192) Chapter-14 14.1 Based on Para-297 14.2 Based on Para-298 14.3 Based on Para-299 14.4 Based on Para-300 14.5 Based on Para-301 14.6 Based on Para-302 14.7 Para-303 14.8 Para-304 14.9 Para-305 14.10 Based on Para-306 14.11 Based on Para-307 14.12 Based on Para-308 14.13 Based on Para-309 14.14 Para-310 14.15 Based on Para-311 14.16 Based on Para-312 14.17 Based on Para-313 14.18 Based on Para-314 14.19 Based on Sub-Para-1 of Para-316 14.20 Based on Para-317 14.21 Based on Para-318 14.22 Based on Para-319 14.23 Based on Para-319-A 14.24 Based on Para-320 14.25 Based on Para-321 14.26 Based on Para-322 14.27 Para-323 14.28 Based on Para-324 14.29 Based on Para-326 14.30 New Annexure A New (See Para 14.17) Chapter-15 15.1 Based on Para545 15.2 Based on Para546 15.3 Based on Para317 15.4 Based on Para317 15.5 Based on Para546 15.6.1 and Based on Para547 15.6.2 15.7 Based on Para 548 & 550 15.8 Based on Para549 15.9 Based on Para546 15.10 Based on Para551 15.11 Based on Para552 15.12 Para-553 15.13 Para-554 15.14 Para-555 15.15 Para-556 15.16 Based on Para557 15.17 Based on Para558 15.18 Based on Para559 15.19 Based on Para560 15.20 Based on Para561 15.21 Based on Para562 Annexure-A Based on Annexure-A (See Para 15.1) (See Para-545) Chapter-16 16.1 New 16.2 Based on Para283</td></tr></table>
<table><tr><td>16.3 New 16.4 Based on Para284 16.5 Based on Para286 16.6 Based on Para287 16.7 New 16.8 Based on Para288 16.9 Based on Para284 16.10 Based on Para285 16.11 Based on Para291 16.12 Based on Para292 16.13 Para-293 16.14 Based on Para293-A Chapter-17 17.1 to New 17.6 Chapter-18 18.1 New 18.2 Based on Para-563 18.3 Based on Para-564 18.4 Para-565 18.5 Based on Para-566 Annexure Annexure (See Para 18.5) (See Para-566) Chapter-19 19.1 Based on Para-510 19.2 Based on Para-513 19.3 Based on Para-514 19.4 Based on Para-515 19.5 Based on Para-522 19.6 Based on Para-528 19.7 Based on Para-531-A 19.8 New 19.9 New 19.10 New Annexure A&B Annexure A&B (See Para-19.3) (See Para-514) Chapter-20 20.1 New 20.2 Para-799 20.3 Para-800 20.4 Para-801 20.5 Based on Para-802 20.6 Based on Para-803 20.7 Para-804 20.8.1 Para-805(A) 20.8.2 Based on Para-805(2) 20.9 Based on Para-806 20.10.1
(a) Based on Para-808(1) 20.10.1
(b) Based on Para-808(1)
(b) 20.10.1
(c) Based on Para-808(1)
(c) 20.10.2
(a) Based on Para-808(2)
(a) 20.10.2
(b) Based on Para-808(2)
(b) 20.11 Based on Para-812 20.12 Based on Para-813 20.13 Para-814 20.14 Based on Para-815 20.15 Based on Para-816 20.16 Based on Para-817 20.17 Based on Para-818 20.18 Para-819 20.19 Based on Para-820 20.20 Based on Para-821 20.21 Para-822 20.22 Para-823 20.23 Based on Para-824 20.24 Based on Para-825 20.25 Para-826 20.26 Para-827 20.27 Based on Para-828 20.28 Based on Para-829 20.29 Based on Para-830 20.30 Para-831 20.31 Based on Para-840 20.32 Based on Para-841 20.33 Based on Para-842 20.34 Para-843 20.35 Based on Para-844 20.36 Para-845 20.37 Based on Para-847 20.38 Para-848 20.39 Based on Para-851 20.40 Para-852 20.41.1 and Based on Para-853 20.41.2 20.42 Based on Para-854 20.43 Based on Para-855 20.44 Based on Para-856 20.45 Based on Para-857 20.46 Para-858 20.47 Based on Para-859 20.48 Based on Para-860 20.49 Based on Para-861 20.50 Pra-862 20.51 Based on Para-863 20.52 Based on Para-864 20.53 Para-865</td></tr></table>
Based on Para-866
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.