Para 5.19 — MSO (A&E)
Original Rule Text
5.19 The classified Abstracts are put up to the AAO/Section Officer for examination with the following:-
(i) Broadsheet of Departmental Adjusting Account Suspense;
1. misposting 2. defects or 3. discrepancies.
(ii) Register of suspense slips received; and
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(iii) Register of Suspense slips issued.
AAO/Section Officer will review monthly the Departmental Classified Abstract and submit the result of his review to the Branch Officer in a separate register. A review of the work done by the AAO/Section Officer is conducted by another AAO/Section Officer selected by the Group Officer half yearly i.e. 30th June and 31st December every year. The results of this test check is submitted by the Reviewing Section Officer to the Accountant General through the Deputy Accountant General/Senior Deputy Accountant General.
What This Means
The completed Classified Abstracts are submitted to the AAO/Section Officer along with the Departmental Adjusting Account broadsheet, the register of suspense slips received, and the register of suspense slips issued. The AAO reviews the Abstract monthly and submits findings to the Branch Officer. A cross-check is performed half-yearly (June 30 and December 31) by a different AAO selected by the Group Officer, with results going to the Accountant General through the Deputy/Senior Deputy AG.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Classified Abstracts are submitted to AAO with three supporting documents: DAA broadsheet, inward and outward suspense slip registers
- 2The AAO/Section Officer reviews monthly and reports to the Branch Officer in a separate register
- 3A half-yearly cross-check is conducted by a different AAO (selected by Group Officer)
- 4Cross-check periods: June 30 and December 31 each year
- 5Cross-check results go to the AG through DAG/Sr. DAG
- 6The review identifies mispostings, defects, or discrepancies
Practical Example
The Forest section's AAO reviews April's Classified Abstract, checking it against the DAA broadsheet and suspense slip registers. She finds 2 mispostings totaling Rs. 15 lakh and reports these to the Branch Officer. In June, a different AAO from the Revenue section (selected by the Group Officer) performs a test check of the Forest section's work for January-June. This independent review finds a systematic classification error affecting 8 entries. The findings are reported to the AG through the Sr. DAG for corrective 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 the half-yearly cross-check done by a different AAO?▼
What are the three types of issues the review looks for?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.