Para 5.26.2 — MSO (A&E)
Original Rule Text
5.26.2 Checks to be exercised in the case of D.C. Bills
(a) That the bill is in proper form and the classification is correctly recorded thereon.
(b) That certificates, if any, required under the Financial Rules of the Govt. concerned have been provided/recorded.
(c) That the bill is duly countersigned by the appropriate authority as
required under relevant rules of State Govt.
(d) That the charges included in the D.C. Bills cover the amounts drawn on AC bills and are classified accordingly, difference or disallowance should be noted for recovery and watched through objection books and adjustments on account of misclassification should be made, if necessary.
Payees' receipts and sub-vouchers are not required to be forwarded to the Accountant General along with the detailed bills. It will suffice, if the detailed contingent bills in adjustment of the abstract contingent bills are submitted in the prescribed form, without sub-vouchers and payees' receipts.
- 5.26.3 Other Contingent Bills
Where sub-vouchers are required to be presented along with the bills for payment at the treasury, a scrutiny of the vouchers should be conducted to see whether all the sub-vouchers as are required to be submitted along with the contingent bills, have been received. In cases where the sub-vouchers are not received, the items will be kept under objection and the sub-vouchers called for from the Drawing Officers.
Payees' Receipts are not required to be attached to the bills presented at the treasury or sent to the Accountant General (A&E).
- Filling of Vouchers
What This Means
When a Detailed Contingent (DC) bill arrives at the Accountant General's office, it must pass several checks: proper form, correct classification, countersignature by the right authority, and coverage of the corresponding AC bill amounts. If there are differences between the AC and DC bill amounts, the shortfall is noted for recovery. Importantly, payees' receipts and sub-vouchers do not need to accompany the DC bill to the AG; the prescribed form alone suffices.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1DC bills must be in proper form with correct account classification recorded
- 2Required certificates under Financial Rules must be provided on the bill
- 3The appropriate authority must countersign the DC bill as per State Government rules
- 4Any difference between AC and DC bill amounts is noted for recovery and tracked in objection books
- 5Payees' receipts and sub-vouchers are not required to be forwarded to the AG with DC bills
Practical Example
A Public Works Division submits a DC bill for Rs. 48,000 against an AC bill of Rs. 50,000. The AG's compilation section checks that the bill is properly signed by the Superintending Engineer, verifies the classification under the correct budget head, and notes the Rs. 2,000 difference for recovery. The entry is recorded in the objection book and a memo is sent to the Drawing Officer for the short amount.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Do sub-vouchers need to be sent to the AG along with contingent bills?▼
What happens if the DC bill amount exceeds the AC bill amount?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.