Para 5.15.1 — MSO (A&E)
Original Rule Text
5.15.1 The amount and other particulars of each suspense slip should be entered by the Accountant preparing the slip in a Register of suspense slips issued, called the "Outward Suspense Slip Register" (From 4). This Register should be maintained in original and should be used as a transit register for the transfer of the suspense slips to the various sections. Separate registers or separate portions of a register bearing distinct letters must be set apart for the suspense slips relating to each detailed head under the suspense head "Departmental Adjusting Account" for each section, as may be found convenient. The entries in each register should be numbered in a separate series for the year and the number of each entry with the distinct letter of the register should be entered in the relevant suspense slip. On completion of the Departmental Classified Abstract, the accountant concerned should send the suspense slips register along with the suspense slips to the sections maintaining the abstract relating to the suspense head and their acknowledgements should be taken against the concerned entries in the register itself. When the register is received back, it should be ensured that all the suspense slips in respect of the amounts adjusted in the accounts for the particular month, under the suspense head of each section have actually been transferred to the sections concerned and their acknowledgements obtained. The certificate to this effect as prescribed in the form should be signed by the AAO/Section Officer of the Section every month and the register submitted to the Branch Officer alongwith the
monthly classified abstracts. If there are suspense slips which have not been accepted by the sections to which they are sent, they should be abstracted in the register indicating the reasons for their non-acceptance and steps taken for their adjustment. The Branch Officer should see that the Sections have not unnecessarily debited/credited some amounts to Departmental Adjusting Account operated by another section, resulting in their non-acceptance and take up the matter at appropriate level for their acceptance, if he is convinced that the suspense slips correctly pertained to the other section.
What This Means
Every suspense slip issued must be recorded in an 'Outward Suspense Slip Register' (Form 4), which serves as a transit register to track slips sent to other sections. Each register is maintained for specific suspense heads, with entries numbered in annual series. After completing the Departmental Classified Abstract, the accountant sends the register with slips to receiving sections and obtains acknowledgements. The Branch Officer must verify monthly that all slips have been properly transferred and accepted.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1An Outward Suspense Slip Register (Form 4) tracks all suspense slips issued
- 2Separate registers or portions are maintained for each suspense head and section
- 3Entries are numbered in a separate annual series with distinct register letters
- 4Acknowledgements must be obtained from receiving sections
- 5AAO/Section Officer certifies monthly that all slips have been transferred and acknowledged
- 6The register is submitted to the Branch Officer with monthly classified abstracts
- 7Non-accepted slips must be explained with reasons and steps taken for adjustment
- 8The Branch Officer investigates unnecessary debits/credits causing non-acceptance
Practical Example
The Revenue compilation section issues 15 suspense slips during March, sending 8 to the Public Works section and 7 to the Forest section. Each slip is entered in the Outward Register with a unique number (e.g., R/1 to R/15). After completing March's Classified Abstract, the Section Officer sends the register to PW and Forest sections, who sign against each entry acknowledging receipt. Two PW slips are returned as incorrectly addressed — the Section Officer notes the reasons and the Branch Officer investigates whether the Revenue section made an error.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if a receiving section refuses to accept a suspense slip?▼
How often is the register submitted for review?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.