Para 5.8.2 — MSO (A&E)
Original Rule Text
5.8.2 The receipts and payments shown against a particular major head in the State Cash Account and List of Payments will be taken by the Treasury D.H. section in the first instance in the Detail Book under the minor head 'DAA' under the major head '8658 Suspence Account'. A separate detailed head for receipts and another for payments will be provided for each major head or submajor head or Department, as the case may be. The credits and debits under the Suspense Head will be cleared by deduct entries under the same head in the departmental classified abstract when the transactions are finally brought to account.
Scrutiny of Accounts in Compilation Sections
What This Means
When treasury receipts and payments are first brought into the AG's books, they are temporarily parked under a suspense head called 'DAA' under Major Head 8658 Suspense Account. Each major head gets its own separate detailed head for receipts and payments. These suspense entries are later cleared when the transactions are properly classified and recorded in the departmental classified abstracts through deduct entries.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Treasury transactions are initially booked under DAA suspense (Major Head 8658)
- 2Separate detailed heads exist for receipts and payments under each major head
- 3Suspense entries are cleared by deduct entries in the departmental classified abstract
- 4This is a two-stage process: temporary booking followed by final classification
- 5The system ensures no transaction is lost even if final classification takes time
Practical Example
The State Cash Account shows Rs. 15 lakh receipts under Major Head 0029 (Land Revenue). The Treasury DH Section first records this amount under the DAA suspense head within 8658. When the compilation section processes the actual Land Revenue schedule and classifies the receipts by minor heads (e.g., Land Revenue - Agricultural, Land Revenue - Non-Agricultural), it makes a deduct entry under DAA suspense to clear the temporary booking.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does DAA stand for in this context?▼
Why not classify transactions directly instead of using a two-stage process?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.