Para 5.10 — MSO (A&E)
Original Rule Text
5.10 The following instructions should be followed in checking the vouchers received in compilation sections in support of payments.
(a) See that the vouchers are in the prescribed form and that they are duly receipted by the payees and are in original, that a brief abstract is given in the official language authorised for the purpose under the signature of the Drawing Officer on all vouchers prepared in any other language, and that the sub vouchers contain notes of dates of payments.
(b) See that they are numbered with reference to the number in the schedule of payment, schedule docket or other account.
(c) See that the details work up to the totals and that the totals are in words as well as figures.
(d) See that they bear a pay order signed by the treasury officer in the case of vouchers paid at treasuries or by the responsible Disbursing Officer in case of other vouchers.
(f) See that there are no erasures and that any alterations in the total are attested by the officer concerned as many times as they are made.
(g) See that unless otherwise provided in the rules of Government stamps are affixed to all vouchers whose net amount is in excess of Rs. 20/- and that they are punched.
(h) See that if a treasury vouchers be paid by transfer, it is stamped as having been so paid, and that the head to which the amount is credited is noted on it and that the credit is traced in the cash account when possible.
(i) See that the classification noted is correct.
If any objection is taken to a voucher or to any item in a schedule or other account, a note of the objection should be recorded thereon in red ink in sufficient fullness to make it readily understood.
Scrutiny of the certificate of payment received in lieu of lost voucher(s)
What This Means
When vouchers (payment proof documents) are received in the compilation sections, they must be checked against a detailed checklist: correct form, proper receipts from payees, sequential numbering, accurate arithmetic, treasury officer's pay order, no erasures, revenue stamps where required, correct transfer marking, and proper classification. Any objection must be noted in red ink on the voucher itself with enough detail to be understood.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Vouchers must be in prescribed form, duly receipted, and in original
- 2Foreign language vouchers need an abstract in the authorized official language
- 3Totals must be in both words and figures, and details must add up correctly
- 4Pay orders must be signed by the Treasury Officer or responsible Disbursing Officer
- 5Erasures are not allowed; alterations in totals must be attested each time
- 6Revenue stamps required on vouchers exceeding Rs. 20 net amount
- 7Transfer-paid vouchers must show the credited head and be traceable in cash accounts
- 8Objections are recorded in red ink directly on the voucher
Practical Example
A compilation section receives a voucher for Rs. 45,000 paid to a contractor for office repairs. The accountant checks: Is it on Form-19? Yes. Is it receipted by the contractor? Yes. Does the detail (materials Rs. 30,000 + labor Rs. 15,000) add to Rs. 45,000? Yes. Is there a pay order by the Treasury Officer? Yes. Is a revenue stamp affixed and punched (amount exceeds Rs. 20)? Yes. Is it classified under '2059-Maintenance'? Correct. The voucher passes. If the stamp were missing, the accountant records in red ink: 'Revenue stamp not affixed — please regularize.'
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must objections be recorded in red ink on the voucher itself?▼
What happens if a voucher has erasures?▼
Are revenue stamps still required on vouchers above Rs. 20?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.