Para 20.7 — MSO

20.7 If a Government so desires, abstracts of outstanding objections should be prepared in such form and submitted to it, or to any other authority specified by it, on such dates as may be settled by the Accountant General in consultation with the Finance Department. These abstracts may be accompanied when so required by Government, by suitable extracts outstanding objections. 20.8.1 While it is the duty of Audit of call attention to any disbursement which it considers improper, it is the function of the Executive authorities to order recovery of the amount, to confirm the disbursement or to forgo the recovery of the sums improperly disbursed. 20.8.2 Subject to the provision of paragraphs 10.1 and 10.2 the Accountant General should as soon as the facts come to his notice, direct the recovery of sums in respect of which there is no doubt that they have been improperly disbursed. 20.9 When an amount is outstanding for recovery against a Government Servant and money is also due to him by Government, but has remained undrawn for a considerable period owing to the death or resignation of the Government Servant or any similar cause, the Accountant General may adjust the amount due by the Government Servant against the amount due to him by Government and thus clear the objection. A bill from the Head of the office should be called for in the case of Government Servants who do not prepare their own bills and note of payment and adjustment should be made in the relevant records.

detailing by Civil Districts, Public Works Divisions, etc., the more important of the 20.10.1

(a) In order to avoid unnecessary expenditure of time and labour on cases of objections of simple and unimportant character, the State Governments have agreed to the exercise on their behalf by the Accounts Officers of the powers to forego recovery of/write off amounts to the extent specified in State Finance Rules. These powers may not be delegated to subordinate officers.

Note:- If the irregularity is such that it is likely to recur the Govt. Servant responsible should be told that the expenditure was irregular, even if no recovery is made.

20.10.1

(b) Some items are placed under objection, not because the whole or any portion of the expenditure is unjustifiable in itself but because it is not exactly covered by rule; or the authority for it is insufficient; or full-proof, such as is afforded by sub-vouchers, that it has been incurred has not been produced. In such cases, the Accountant General or Sr. Deputy Accountant General/Deputy Accountant General may forego recovery up to the limits indicated in the State Financial Rules, subject to the following conditions:-

(i) The expenditure must not be of a recurring nature.

(ii) The Accountant General/Senior Deputy Accountant General/Deputy Accountant General must be satisfied that undue trouble would be caused by insistence on submission of full proof and must see no reason to doubt that the charge has actually been paid.

20.10.1

(c) Where expenditure under objection has, for any reason, become irrecoverable, an Accounts Officer may write off amounts according to the powers delegated to him by State Government.

Note 1: The powers conferred upon the Accounts & Entitlement Office under the foregoing provisions of this para should not be exercised in respect of any amount of outstanding under a Debt or Deposit head.

Note 2: Under the powers conferred by Clause

(b) above Accounts Officer may, however, write off outstandings in Provident Fund Accounts when such outstandings are not due to any mistake in accounting but represent overpayments established as irrecoverable for other reasons.

20.10.2

(a) In the case of payments on account of personal claims which are placed under objection more than a year after the date on which they are disbursed the Accountant General before demanding recovery should subject to the provisions of clause

(b) below, refer the matter for the orders of the Govt. concerned. If the order is given that recovery should be waived and the Accountant General is satisfied with the action of Government, he will withdraw the objection, otherwise the circumstances of the case may be reported to Accountant General (Audit) for inclusion in Audit Report.

20.10.2

(b) The State Governments have, however, agreed that in respect of cases of the type referred to in

(a) preceding, the Accountant

“The powers of accepting the orders of Government in such cases have to be exercised by the Accountant General/Senior Deputy Accountant General/Deputy Accountant General in accordance with the powers delegated to him under the rules/orders of the respective State Governments. These powers should not be delegated to subordinate offices”.

All cases in which the orders of Government to forego recovery without further action have been accepted should be recorded in a register which should be reviewed by the Accountant General at such intervals as may be considered by him suitable, but at least once in a year.

The register should invariably show inter alia, how the overpayments occurred in each case, what rules were contravened, the degree of responsibility attaching to the Drawing and Disbursing Officers on the one hand and to the Accounts Officer on the other, the reasons of Government of waiving the recovery, those of Accountant General or the Group Officer for accepting the Government orders, and the remedial measures if any, taken to prevent the recurrence of such cases.