Para 5.4 — MSO (A&E)
Original Rule Text
5.4 On receipt, the Monthly Account and the Lists of Payments should be examined to see that the account and the supporting schedules and other documents which should invariably accompany the account, have been received in a complete state. If any documents are missing they should at once be called for. The several schedules lists, etc. received in support of the Monthly Account should be examined for verification that they are in all respects properly prepared in accordance with rules applicable to each case, and that the totals of the schedules agree with the entries in the Cash Account and List of Payment. A certificate of agreement will be recorded in the List of Payments and Cash Account by the Accountant concerned in the Central Treasury Section.
What This Means
When the monthly account arrives from a treasury, the AG's office must first check that it is complete — that all supporting schedules, lists, and documents are present. Any missing documents must be called for immediately. Each schedule is then examined to ensure it is properly prepared according to applicable rules, and that the schedule totals agree with the corresponding entries in the Cash Account and List of Payments. The accountant records a certificate of agreement after verification.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Completeness of the monthly account package must be verified on receipt
- 2Missing documents must be called for immediately — no waiting
- 3Each schedule is examined for compliance with applicable preparation rules
- 4Schedule totals must agree with Cash Account and List of Payment entries
- 5A certificate of agreement is recorded by the accountant after verification
Practical Example
The AG office receives the April monthly account from Varanasi treasury. The accountant in the Central Treasury Section notices that the schedule for 'Forest Revenue' receipts is missing. He immediately sends a memo to the Treasury Officer requesting the missing schedule. Meanwhile, he verifies the remaining 14 schedules, confirms their totals match the Cash Account, and records 'Checked and agreed' with his signature on each verified entry.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who records the certificate of agreement on the Cash Account and List of Payments?▼
What if a schedule is received but improperly prepared?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.