Para 5.16 — MSO (A&E)
Original Rule Text
5.16 Similarly the receipts or expenditure items appearing in the accounts of the treasury of another Government which are received through Account Current Section for adjustment in the account are also dealt with in the manner as discussed above by the concerned Accountant in the D.A.E. Section.
What This Means
When receipts or expenditure items from another government's treasury accounts are received through the Account Current Section for adjustment, they are handled using the same suspense slip procedure described in the previous paragraphs. The concerned accountant in the Departmental Accounts (DAE) Section processes these inter-governmental items just like treasury-originated items.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Inter-governmental transactions come through the Account Current Section
- 2These items are processed using the same suspense slip procedure as treasury items
- 3The DAE Section accountant handles the adjustment
- 4The treatment is identical to items from within the same government's treasuries
Practical Example
The Central Government makes a payment through its treasury that should be debited to the state's accounts (e.g., a centrally-sponsored scheme payment). The Account Current Section receives this through the inter-governmental settlement process and sends the details to the relevant DAE section. The DAE accountant treats it exactly like a suspense slip from a local treasury — posting it to the correct departmental head and following all the same register and certification procedures.
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 the Account Current Section?▼
Why are inter-governmental items treated the same as local treasury items?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.