Para 20.7 — MSO (A&E)
Original Rule Text
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
What This Means
If the Government requests it, the AG must prepare summaries of outstanding objections in agreed formats and submit them on specified dates. These may include extracts highlighting important items. While Audit's duty is to flag improper disbursements, the Executive authorities decide whether to order recovery, confirm the payment, or forgo recovery. The AG can directly order recovery when an overpayment is clearly improper, and can also offset amounts owed to a government servant against amounts owed by them when no other recovery route exists (such as after death or resignation).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG prepares objection abstracts for Government on request, in agreed formats and schedules
- 2Audit flags improper disbursements; Executive decides on recovery or waiver
- 3AG can directly order recovery for clearly improper payments
- 4Amounts owed to a government servant can be offset against amounts owed by them
- 5Offsetting is used when normal recovery is impossible (death, resignation, etc.)
- 6A bill from the Head of Office is required for offsetting, with notes in relevant records
Practical Example
A government servant who owed Rs 25,000 from an excess TA claim resigns and has Rs 30,000 in unpaid salary. Since normal salary recovery is no longer possible, the AG calls for a bill from the Head of Office, adjusts the Rs 25,000 recovery against the Rs 30,000 due, and pays only the net Rs 5,000 to the former employee, noting the adjustment in all relevant records.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the AG force recovery without Executive approval?▼
When can the AG offset amounts owed to and by a government servant?▼
Who decides whether to waive an improper payment?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.