Para 5.21 — MSO (A&E)
Original Rule Text
5.21 Next process is the preparation of Departmental Consolidated Abstracts which are intended to show the progressive figures, month by month under the major, minor and detailed heads of receipts and service payments appearing in the Departmental Classified Abstracts. The monthly totals under the various heads of account as per Departmental Classified Abstracts are posted in the relevant columns of the
consolidated Abstract and progressive total struck.
What This Means
After the monthly Departmental Classified Abstracts are completed, the next step is preparing Departmental Consolidated Abstracts. These show progressive (cumulative) figures month by month under all major, minor, and detailed heads. Each month's totals from the Classified Abstracts are posted into the Consolidated Abstract and running totals are calculated, giving a year-to-date picture of each department's finances.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Departmental Consolidated Abstracts show progressive (cumulative) monthly figures
- 2They cover major, minor, and detailed heads of receipts and payments
- 3Monthly totals from Classified Abstracts are posted into the Consolidated Abstract
- 4Progressive (year-to-date) totals are struck after each month's posting
- 5This provides a running picture of departmental finances throughout the year
Practical Example
The Health Department's Consolidated Abstract for the year shows: April expenditure Rs. 50 crore (progressive: Rs. 50 crore), May Rs. 55 crore (progressive: Rs. 105 crore), June Rs. 48 crore (progressive: Rs. 153 crore), and so on. By December, the progressive total shows Rs. 520 crore against the full-year grant of Rs. 650 crore. This tells the department and the AG that 80% of the grant has been spent with 3 months remaining — useful for expenditure control.
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 difference between Classified and Consolidated Abstracts?▼
Who uses the Departmental Consolidated Abstracts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.