Para 20.6 — MSO (A&E)
Original Rule Text
20.6 The responsibility for the removal of objections, and the settlement of other points raised by the Accountant General devolves primarily upon disbursing officers, heads of offices, and controlling authorities. To assist the Finance Department of the Government concerned in the maintenance of financial regularity and of a proper system of accounts, the Accountant General is expected to maintain a constant and careful watch over objections and to keep controlling authorities fully acquainted not only with individual cases of serious disregard of financial rules, but also generally with the progress of the clearance of objections. The procedure to be observed should be determined by the Accountant General in consultation with the Finance Department. It is essential that objections are pursued in an intelligent, prompt and vigorous manner and that important irregularities are reported to Government early.
What This Means
The primary responsibility for resolving objections lies with the disbursing officers, heads of offices, and controlling authorities — not with the AG's office. However, the Accountant General plays a crucial supporting role by maintaining a constant and careful watch over objections, keeping controlling authorities informed about individual cases of serious irregularities and overall clearance progress. The AG must pursue objections intelligently, promptly, and vigorously, and report important irregularities to Government early.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Disbursing officers, heads of offices, and controlling authorities are primarily responsible for clearing objections
- 2AG maintains constant watch and keeps authorities informed
- 3Serious irregularities must be individually reported to controlling authorities
- 4Overall objection clearance progress must be communicated regularly
- 5AG must pursue objections intelligently, promptly, and vigorously
- 6Important irregularities must be reported to Government early
Practical Example
The AG notices that the Public Works Department in a district has 120 objections outstanding for over a year, totalling Rs 45 lakh. He sends a consolidated report to the Chief Engineer (controlling authority) highlighting the top 10 most serious irregularities, and separately writes to the State Finance Department about the department's poor clearance rate, requesting their intervention.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who is ultimately responsible for clearing objections?▼
What role does the Finance Department play?▼
How should the AG pursue objections?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.