Para 5.5 — MSO (A&E)
Original Rule Text
5.5 A List of vouchers which should have accompanied the List of Payment but are not received upto the time of completion of the monthly Account, should be prepared for inclusion in the Objection Memorandum.
What This Means
If any vouchers that should have accompanied the List of Payments are still missing by the time the monthly account compilation is completed, a formal list of these missing vouchers must be prepared. This list is included in the Objection Memorandum, which is the official record of outstanding discrepancies sent to the treasury for resolution.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Missing vouchers are formally listed when monthly account compilation is complete
- 2The list is included in the Objection Memorandum
- 3This creates an official trail for tracking and recovering missing documents
- 4The Objection Memorandum serves as a formal communication to the treasury
Practical Example
While compiling the January accounts, the AG's compilation section finds that 7 vouchers referenced in the List of Payments from Allahabad treasury were never received. The accountant prepares a list specifying each missing voucher by number and amount, and includes it in the Objection Memorandum sent to the Treasury Officer for follow-up action.
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 Objection Memorandum?▼
Can the monthly account be finalized without these missing vouchers?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.