Para 5.24 — MSO (A&E)

MSO (A&E)mso-ae

5.24 From the Consolidated Abstract of Debt, Deposit and Remittance Heads and the Departmental Consolidated Abstracts, the Abstract of Major Head Totals is prepared showing:-
(i) the receipts and disbursements by major heads during and,
(ii) to the end of the month.
The total figures in the Abstract of Major Head Totals should agree with the Statement of Disburser's Account.

What This Means

The Abstract of Major Head Totals is the top-level summary prepared from both the DDR Consolidated Abstract and the Departmental Consolidated Abstracts. It shows total receipts and disbursements by major heads for the month and cumulatively to date. The totals in this abstract must agree with the Statement of Disburser's Account, which serves as the final reconciliation check.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

1The Abstract of Major Head Totals is the highest-level accounting summary
2It is derived from DDR Consolidated Abstract and Departmental Consolidated Abstracts
3It shows receipts and disbursements by major heads during the month AND cumulatively
4Total figures must agree with the Statement of Disburser's Account
5This agreement serves as the final proof of accuracy for the entire compilation

Practical Example

For December, the Abstract of Major Head Totals shows: Total Revenue Receipts Rs. 8,500 crore (progressive: Rs. 72,000 crore), Total Revenue Expenditure Rs. 9,200 crore (progressive: Rs. 78,000 crore), Total Capital Expenditure Rs. 1,500 crore (progressive: Rs. 12,000 crore). These figures are cross-checked against the Statement of Disburser's Account — if they match, the entire state's accounts compilation for December is proven correct from top to bottom.

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 Statement of Disburser's Account?▼

It is a summary statement derived independently from treasury cash account figures, showing total receipts and payments. When the Abstract of Major Head Totals (derived bottom-up from detailed accounts) matches this statement (derived top-down from treasury aggregates), it proves the accuracy of the entire compilation.

Why is this reconciliation important?▼

It serves as the ultimate accuracy check for the state's accounts. If the bottom-up detailed compilation and the top-down aggregate figures match, it confirms that no transactions have been missed, duplicated, or misclassified across the entire accounting chain.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Para 5.24 — MSO (A&E)

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Related Rules