Para 5.18.2 — MSO (A&E)
Original Rule Text
5.18.2 The AAO/Section Officer and the Branch Officer will check the correctness of posting in the Compilation Book/Classified Abstract of individual items above Rs. 10,000/- and Rs. 50,000 respectively under any detailed head of account with reference to the classification furnished on the vouchers. Similarly, the classification recorded on the receipt schedules should also be checked to the extent indicated below:
<table><tr><td>_________________________________ Percentage of check Receipts ______________________ Accountant AAO/SO B.O. _________________________________________________
(i) Upto Rs. 10,000/- . . 100% Nil Nil
(ii) Between Rs. 10,001/- and Rs. 40,000/- . . Nil 50% 12 1/2%
(iii) Exceeding Rs. 40,000/- but less than Rs. 1 lakh . . Nil 100% 25%
(iv) Exceeding Rs. 1 lakh and Rs. 5 lakhs . . Nil 100% 50%
(v) Above Rs. 5 lakhs . Nil Nil 100% _________________________________________________</td></tr></table>
What This Means
The AAO/Section Officer and Branch Officer must check the classification of individual entries in the Compilation Book/Classified Abstract above certain monetary thresholds. The AAO checks items above Rs. 10,000 and the Branch Officer checks items above Rs. 50,000 against the classification on vouchers. For receipts, there is a graduated percentage-based checking system ranging from 100% check by the Accountant for items up to Rs. 10,000, to 100% Branch Officer check for items above Rs. 5 lakh.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AAO/Section Officer checks classification of payment items above Rs. 10,000
- 2Branch Officer checks classification of payment items above Rs. 50,000
- 3Receipt classification follows a graduated percentage check system
- 4Accountant: 100% check for receipts up to Rs. 10,000
- 5AAO/SO: 50% check for Rs. 10,001-40,000; 100% for Rs. 40,001 to Rs. 5 lakh
- 6Branch Officer: 12.5% for Rs. 10,001-40,000; 25% for Rs. 40,001-1 lakh; 50% for Rs. 1-5 lakh; 100% above Rs. 5 lakh
Practical Example
A Classified Abstract has 50 receipt entries. The Accountant checks all 30 entries below Rs. 10,000 (100%). Of the 10 entries between Rs. 10,001-40,000, the AAO checks 5 (50%) and the Branch Officer checks 1-2 (12.5%). The 5 entries between Rs. 40,001-1 lakh get 100% AAO check and 25% BO check. The 3 entries between Rs. 1-5 lakh get 100% AAO and 50% BO check. The 2 entries above Rs. 5 lakh are checked 100% by the Branch Officer personally.
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 there a graduated checking system instead of 100% check for everything?▼
What does 'checking classification' mean in this context?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.