Para 5.14 — MSO (A&E)
Original Rule Text
5.14 When an item of receipt or expenditure which is properly adjustable in the Abstract of one department appears in the treasury schedule pertaining to another department or head of account, the accountant dealing with the schedule should classify the amount under the detailed suspense head opened in the accounts for the provisional adjustment of the treasury transactions of the department which must finally receive the credit or debit. The accountant should then send an intimation of the transaction on a Suspense Slip in Form 3 supported by the vouchers or extracts from vouchers, to the departmental accountant of the adjusting department. On receipt, the
deductions from the vouchers and posted in the 'Deduction Sheet'.
latter should deal with the slips and the vouchers in the same way as if they had come to him with the departmental schedules of a treasury.
What This Means
When a receipt or payment belonging to one department's abstract appears in another department's treasury schedule, the accountant handling the schedule classifies it temporarily under a suspense head. They then send a 'Suspense Slip' (Form 3) with the voucher or extract to the correct department's accountant, who processes it as if it came directly from the treasury schedule. This ensures every transaction reaches the right departmental abstract.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Cross-department items in treasury schedules are placed under a detailed suspense head
- 2A Suspense Slip (Form 3) is sent with supporting vouchers to the correct department's accountant
- 3The receiving accountant treats the slip exactly like a treasury schedule entry
- 4This mechanism ensures items reach the correct Departmental Classified Abstract
- 5Deductions from vouchers are posted separately in the Deduction Sheet
Practical Example
The Health Department's treasury schedule contains a Rs. 2 lakh payment for medicines that should actually be classified under the Prison Department's accounts. The Health section accountant posts this amount under the suspense head 'Departmental Adjusting Account - Prisons' and sends a Suspense Slip with the voucher copy to the Prison section. The Prison accountant then posts it under the correct minor head in the Prison Department's Classified Abstract, as if the voucher had come directly through the prison department's schedule.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why do cross-department items appear in the wrong treasury schedule?▼
What information does a Suspense Slip contain?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.