Para 5.3 — MSO (A&E)
Original Rule Text
5.3 The Central Treasury Section which received the accounts from the treasuries is responsible for checking the entries in the Cash Account and List of Payments with the various schedules of receipts and payments relating to the several heads of account.
What This Means
The Central Treasury Section in the AG's office receives monthly accounts from treasuries across the state. Its primary responsibility is to verify that the entries shown in the Cash Account and List of Payments match correctly with the supporting schedules of receipts and payments under each head of account. This cross-checking is the first line of defense against errors in treasury reporting.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The Central Treasury Section is the receiving unit for all treasury accounts
- 2It checks Cash Account entries against supporting schedules of receipts
- 3It checks List of Payments entries against supporting schedules of payments
- 4Verification covers all heads of account
- 5This is the initial verification step before compilation work begins
Practical Example
The Lucknow District Treasury sends its monthly account for February to the AG's office. The Central Treasury Section accountant checks that the total shown under 'Land Revenue' in the Cash Account matches the detailed schedule of Land Revenue receipts, and similarly verifies that salary payments listed match the corresponding payment schedule. Any mismatch is flagged immediately.
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 the Cash Account and the List of Payments?▼
What happens if the schedules do not match the Cash Account entries?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.