Para 5.6 — MSO

5.6 Vauchers and other documents which were not received with the monthly account should, on receipt subsequently, be examined in detail in the same way as they should have been examined, if received at the proper time. The AAO/Section Officer should see that necessary scrutiny has been exercised before reference to such documents is removed from the Objection Book or the Objection Memorandum as the case may be.

If it is found that the monthly accounts or a substantial percentage of the vouchers are habitually received late, a special enquiry should be made to ascertain the reasons for the delay and the co-operation of the Director of Treasuries of Divisional Officer as the case may be should be sought in applying the remedies which the Accounts office may consider desirable.

Note

(i) This procedure is not adopted in certain States where the treasuries render compiled accounts to the Accountants General. Hence the process of compilation indicated in the subsequent paras is also not in vogue in these Accounts Offices.

Note

(ii) A comprehensive check to find out whether all the required vouchers/documents as per the Treasury Schedules have been received, will be conducted by the Accountant

(s) dealing with the work of compilation in the D.A.E. section concerned (vide para 5.2).

Amounts representing differences noticed between the figures incorporated in the treasury lists of payment/cash accounts and those in the corresponding schedules of payment/receipts as also the amounts for which schedules themselves are wanting along with supporting vouchers etc. will be classified under the

Thereafter the schedules of payments and receipts relating to Revenue and Capital Heads along with all the vouchers and challans etc. will be transferred to the D.A.E. Section concerned and their acknowledgement obtained in the List of Payments/Cash Account.