Para 5.23 — MSO (A&E)
Original Rule Text
5.23 Particulars relating to Debt, Deposit and Remittance transactions appearing in the Treasury Cash Accounts and List of Payments and in the Departmental and other Abstracts are collected for the whole circle of account under each head of account from month to month in a Detail Book. The next process is the preparation of Consolidated Abstract of Debt, Deposit and Remittance Transactions, showing the progressive totals, month by month, under each major head and under such minor head and detailed head as may be necessary.
What This Means
Debt, Deposit, and Remittance transactions from treasury cash accounts, payment lists, and departmental abstracts are collected for the entire state under each head of account in a 'Detail Book.' From this, a Consolidated Abstract of Debt, Deposit, and Remittance Transactions is prepared, showing progressive monthly totals under each major, minor, and detailed head as needed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Debt, Deposit, and Remittance (DDR) transactions are collected state-wide in a Detail Book
- 2Sources include Treasury Cash Accounts, List of Payments, and Departmental Abstracts
- 3A Consolidated Abstract of DDR transactions is prepared from the Detail Book
- 4Progressive (cumulative) totals are shown month by month
- 5The abstract covers major heads and such minor/detailed heads as necessary
Practical Example
All GPF deposits, security deposits, and inter-government remittances across 75 district treasuries in a state are collected monthly in the Detail Book. The Detail Book shows: Small Savings deposits Rs. 200 crore, GPF subscriptions Rs. 150 crore, Security Deposits Rs. 30 crore, etc. The Consolidated Abstract then shows progressive figures — by September, cumulative GPF subscriptions are Rs. 900 crore against last year's Rs. 850 crore for the same period, flagging a growth trend.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are Debt, Deposit, and Remittance heads?▼
Why are DDR transactions compiled separately from revenue and expenditure?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.