Para 5.6 — MSO (A&E)
Original Rule Text
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.
What This Means
When vouchers or documents arrive late (after the monthly account was compiled), they must still be examined with the same rigor as if they had arrived on time. The AAO or Section Officer must verify that proper scrutiny has been done before removing any reference from the Objection Book. If late submissions become a recurring pattern, the AG's office should investigate the causes and work with the Director of Treasuries to fix the problem.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Late-arriving vouchers receive the same detailed scrutiny as timely ones
- 2Objection Book entries are cleared only after the AAO/Section Officer confirms proper scrutiny
- 3Habitual late submission triggers a special inquiry into the causes of delay
- 4Cooperation of the Director of Treasuries is sought to remedy chronic delays
- 5In some states, treasuries render compiled accounts directly, so this process does not apply there
Practical Example
The Gorakhpur treasury habitually submits 30% of its vouchers two months late. The AG's Section Officer notices this pattern and initiates a special inquiry. He writes to the Director of Treasuries explaining the issue and requesting that the Gorakhpur Treasury Officer be directed to expedite voucher submission. Meanwhile, each late voucher is examined in full — checking classification, authorization, and amounts — before the corresponding objection entries are removed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can an objection be removed just because the voucher finally arrived?▼
What is the role of the compilation sections in checking voucher receipt?▼
How are discrepancies between treasury figures and schedule figures handled?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.