Para 5.26.1 — MSO (A&E)
Original Rule Text
5.26.1 In the case of bills countersigned after payment, the money is actually drawn in an Abstract Contingent bill and the approval of the Superior authority as
# A.C. Bills
indicated by its countersignature is subsequently received by the A.G. (A&E) on the detailed countersigned bill. Both the Abstract bill and the Detailed Contingent bill require scrutiny in the Office of the Accountant General. Watching receipt of D.C. bills in respect of advances drawn in A.C. bills is an accounting function and therefore amounts drawn in such bills souldh be kept under objection by the A.G. (A&E) pending receipt of Detailed Contingent bills. In scrutinising the Abstract Contingent bills and Detailed Contingent bills the following points should be seen:-
(a) That the A.C. bill has been drawn by an Officer who has been authorised to draw money on A.C. Bills.
(b) All A.C. Bills drawn by the Drawing Officers are to be noted in Objection Books to be maintained for watching D.C. Bills.
(c) Items noted vide
(b) above are to be adjusted after the connected D.C. Bills are received and the following checks are exercised.
What This Means
When a government bill is paid first and approved (countersigned) later, both the initial Abstract Contingent (AC) bill and the subsequent Detailed Contingent (DC) bill must be scrutinized by the Accountant General. The AG (A&E) keeps track of AC bills in an objection book until the matching DC bill arrives. This ensures every advance drawn on an AC bill is eventually supported by proper documentation and that unauthorized drawals are caught.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AC bills allow drawing money before formal approval; DC bills provide the detailed justification afterward
- 2Only officers specifically authorized may draw money on AC bills
- 3All AC bills must be entered in an Objection Book to track receipt of corresponding DC bills
- 4Once the DC bill is received, the AC bill entry is adjusted and removed from objection
- 5The AG (A&E) treats unmatched AC bill amounts as under objection until cleared
Practical Example
A District Collector draws Rs. 50,000 on an Abstract Contingent bill for an emergency flood relief camp. The Accountant General's office records this in the Objection Book. Two months later, the Collector submits the Detailed Contingent bill with full expenditure breakdown and the countersignature of the Divisional Commissioner. The AG verifies that the DC bill covers the AC bill amount, checks the classification, and clears the objection entry.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if the DC bill is never submitted after an AC bill is drawn?▼
Can any officer draw money on an Abstract Contingent bill?▼
Why are AC bills kept under objection by the AG (A&E)?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.