Para 5.8.1 — MSO (A&E)
Original Rule Text
5.8.1 The Central Treasury Section in addition to checking that all the schedules etc. as per List of Payments/Cash Account have been received (vide para 5.4) will also examine the List of Payments/Cash Account as to the correctness of form, method of entry and verification of Cash Balances. The necessary notes of classification should be entered in the 'Remarks' Column of these documents. The List of Payments and Cash Account will then be put up to the AAO/Section Officer of the section who will carefully check the classification of receipts and expenditure before submitting it to the
Suspense head "Treasury Suspense" under the minor head "Suspense Account" below the major head "8658 Suspense Accounts" (for classification of amounts of missing vouchers noticed by compilation sections, please refer to para 5.9).
Branch Officer in charge. After it is passed by the latter, the Cash Account and the List of Payment should be made over to the poster of Detail Book in Book Section or D. H. Section.
What This Means
The Central Treasury Section does more than just check completeness — it also examines the List of Payments and Cash Account for correctness of form, proper method of entry, and accurate cash balance verification. Classification notes are added in the Remarks column. The document then goes to the AAO/Section Officer for classification review, then to the Branch Officer for approval, and finally to the Detail Book poster in the Book Section for compilation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Central Treasury Section checks form, entry method, and cash balance correctness
- 2Classification notes are entered in the Remarks column of treasury documents
- 3AAO/Section Officer reviews and verifies classification before forwarding
- 4Branch Officer gives final approval before documents go to compilation
- 5Amounts of missing vouchers are classified under Treasury Suspense (Major Head 8658)
Practical Example
The accountant in the Central Treasury Section examines Jhansi treasury's Cash Account. He verifies the opening balance matches the previous month's closing balance, checks that entries follow the prescribed format, and adds classification notes such as '2040 - Taxes on Sales' in the Remarks column. He submits it to the AAO, who confirms the classification is correct, then to the Branch Officer who approves it. The document is then sent to the Book Section for Detail Book posting.
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 Treasury Suspense and when is it used?▼
What is the role of the Branch Officer in this process?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.