Para 5.15.2 — MSO (A&E)
Original Rule Text
5.15.2 A register of Suspense Slips received which may be know as "Inward Suspense Slips Register" should be maintained in form 5 by the Section which receive the suspense slips. The amount and other particulars of each suspense slip received should be entered in this Register. It should be ensured that all the suspense slips received in the section during the month have been adjusted in the accounts in hand and the Register should be submitted to the Branch Officer along with the monthly classified Abstract with the certificate as prescribed on the Form, duly signed by the AAO/Section Officer of the receiving section. Items which could not be adjusted should be abstracted in the register indicating reasons for their nonadjustment and steps taken for their adjustment.
Note.-A periodical (say quarterly) review of the D.A.A. suspense broadsheets of the various sections should be conducted by a control section (Book or T.M.) to see that the items debited/credited to D.A.A. have been promptly adjusted and the review report, indicating the action which is called for
to adjust the outstanding items, should be submitted to the Accountant General.
What This Means
Sections receiving suspense slips maintain an 'Inward Suspense Slip Register' (Form 5) to track all slips received. The receiving section must ensure all slips are adjusted in the current month's accounts. The AAO/Section Officer certifies this monthly, explaining any unadjusted items. A quarterly review of the Departmental Adjusting Account broadsheets is conducted by a control section to ensure items are cleared promptly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1An Inward Suspense Slips Register (Form 5) tracks all slips received
- 2All received slips should be adjusted in the accounts for the month they are received
- 3The AAO/Section Officer certifies monthly that all slips have been adjusted
- 4Unadjusted items must be explained with reasons and steps taken
- 5The register is submitted to the Branch Officer with the monthly Classified Abstract
- 6A control section (Book or TM) conducts quarterly review of DAA suspense broadsheets
- 7Review reports with corrective actions are submitted to the Accountant General
Practical Example
The Forest section receives 12 suspense slips in April from various compilation sections. They enter all 12 in the Inward Register. By month-end, 10 are adjusted in April's accounts. Two remain outstanding because the voucher details are insufficient for proper classification. The Section Officer notes in the register: 'Slips 7 and 11 — insufficient voucher details, letter sent to issuing section for clarification.' The quarterly review by Book section flags these as outstanding and the report goes to the AG for action.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is a quarterly review necessary in addition to monthly certification?▼
Who conducts the quarterly review of DAA suspense?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.