Para 5.18.1 — MSO (A&E)
Original Rule Text
5.18.1 The Accountant is primarily responsible for the correctness of the Departmental Classified Abstracts. He should see that:-
(iii) every wanting document has been called for and the fact has been noted in
(j) each entry in the Compilation/Sheet Classified Abstract of payment is supported by the necessary vouchers, schedules, suspense slips and transfer entry.
(ii) each entry in the Receipt Abstract is supported by credits in the receipts schedule and Deduction Sheets;
the relevant schedule as also the register maintained for the purpose;
(iv) schedules, vouchers etc. which ought to have been made over to other sections have been made over to them and acknowledgements obtained; and
(v) vouchers relating to Gazetted Officers together with the supporting schedules, are made over to the respective Gazetted Entitlement sections by the prescribed date.
What This Means
The accountant handling a department's accounts is primarily responsible for the correctness of the Departmental Classified Abstracts. They must verify that every payment entry is supported by vouchers, schedules, or transfer entries; every receipt entry is backed by receipt schedules and deduction sheets; all missing documents have been requested; documents meant for other sections have been transferred with acknowledgements; and gazetted officers' vouchers have been sent to the entitlement sections by the deadline.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The departmental accountant bears primary responsibility for Classified Abstract correctness
- 2Every payment entry must be supported by vouchers, schedules, suspense slips, or transfer entries
- 3Every receipt entry must be supported by receipt schedules and deduction sheets
- 4Missing documents must be called for and the fact noted in the schedule and a register
- 5Documents for other sections must be transferred with acknowledgements obtained
- 6Gazetted officers' vouchers must reach entitlement sections by the prescribed date
Practical Example
An accountant handling the Police Department's compilation notices that 3 vouchers referenced in the April treasury schedule are missing. They immediately send a requisition to the treasury, note 'voucher wanting — requisitioned on 15/05' in the schedule and the register of wanting documents. Meanwhile, they find 2 vouchers belonging to the Home Department's gazetted officers — they transfer these to the Gazetted Entitlements section by the 20th of the month with an acknowledgement receipt.
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 wanting voucher is never received?▼
Why must gazetted officers' vouchers be transferred to entitlement sections?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.