Para 5.12 — MSO (A&E)
Original Rule Text
5.12 All the vouchers of schedule of payments are then posted in the 'Compilation Sheet' and the total of each detailed head is struck and this should agree with the total of the schedule of payments after:-
(a) deducting from the former the aggregate amount shown as
(b) adding to the result the amount of payments on account of refund of revenue.
From the Compilation Sheets the total against each detailed head is posted against the respective treasuries in the 'Departmental Classified Abstract of Payments'.
What This Means
All vouchers from the schedule of payments are posted into a 'Compilation Sheet,' where the total under each detailed head is calculated. This total must match the schedule of payments total after deducting amounts shown in the 'Deduction Sheet' and adding back refunds of revenue. The Compilation Sheet totals are then posted into the 'Departmental Classified Abstract of Payments' for each treasury.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Vouchers are posted from payment schedules into Compilation Sheets
- 2Totals under each detailed head must be calculated and verified
- 3The Compilation Sheet total must agree with the schedule of payments total after adjustments
- 4Deductions from vouchers are posted separately in a Deduction Sheet
- 5Refunds of revenue must be added back for reconciliation
- 6Final totals are posted into the Departmental Classified Abstract of Payments by treasury
Practical Example
A treasury's monthly schedule shows total payments of Rs. 5 crore. The compilation section posts all vouchers into the Compilation Sheet. The Sheet shows Rs. 4.80 crore under various heads. The Deduction Sheet shows Rs. 30 lakh (income tax deducted at source, GPF recoveries, etc.). Revenue refunds total Rs. 10 lakh. Verification: Rs. 4.80 crore - Rs. 30 lakh + Rs. 10 lakh = Rs. 4.60 crore. Wait — this doesn't match Rs. 5 crore, so there's an error that needs investigation. The correct posting should reconcile perfectly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is a Compilation Sheet?▼
Why must deductions be subtracted and refunds added for reconciliation?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.