Para 5.20 — MSO (A&E)
Original Rule Text
5.20 Monthly accounts are to be reviewed to find out any:
and immediate step taken to set right the defects etc. and to avoid recurrence thereof Recurring defects in accounts attributable to the Drawing and Disbursing Officers should be brought to their notice and to the Heads of the Department Concerned if necessary.
What This Means
Monthly accounts must be reviewed to identify any mispostings, defects, or discrepancies, and immediate corrective action must be taken. If the same errors keep recurring because of mistakes by Drawing and Disbursing Officers, the AG's office should write to the DDOs about the problem, and escalate to their Heads of Department if necessary to prevent recurrence.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Monthly accounts must be reviewed for mispostings, defects, and discrepancies
- 2Immediate steps must be taken to correct errors and prevent recurrence
- 3Recurring errors by DDOs should be communicated to them directly
- 4Heads of Department should be informed if DDO-level communication is insufficient
- 5The goal is continuous improvement in the quality of accounts received
Practical Example
The AG's compilation section notices that the District Education Officer of Patna consistently classifies mid-day meal expenditure under 'Office Expenses' instead of 'Grants-in-Aid' — this error appears three months in a row. The AG's office writes to the DEO explaining the correct classification. When the error continues a fourth month, they escalate to the Director of Education, requesting that proper training be given to the DEO on classification rules.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What kind of defects are typically found in monthly accounts?▼
Can the AG penalize DDOs for recurring errors?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.