Para 5.9 — MSO (A&E)
Original Rule Text
5.9 The Accountant in the Compilation Section should check the vouchers with the schedule of payments and independently total the schedule of payments to verity whether the total in the schedule as noted by the T.O. is correct and record on the schedule of payment a certificate over his dated initials "checked and total agreed".
It is his duty to see that each entry in the schedule of payments represents the disbursement made on the supporting vouchers and that the entries in the amount column of the schedule work upto the total struck therein. He should also check the deductions made from the bills with reference to the amounts shown in the schedules attached to them.
(e) See that they are stamped "paid".
If vouchers are not received from the treasuries before compilation is over or, if the correct classification of a recovery or receipt cannot be ascertained, the amounts should be accounted under "OB Suspense" below the minor head "Suspense account" under the major head "8658 Suspense Account" and included in the relevant Objection Book after obtaining the orders of the Branch Officer or the Group Officer as the case may be.
What This Means
The accountant in the compilation section must independently verify each schedule of payments by checking vouchers against the schedule entries and independently totalling the schedule to confirm the Treasury Officer's total is correct. He must also ensure that deductions made from bills match the amounts shown in attached schedules, and that vouchers are stamped 'paid'. If vouchers are missing or classification cannot be determined, amounts go into OB Suspense under Major Head 8658.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Accountant independently totals the schedule of payments to verify the Treasury Officer's total
- 2Each schedule entry must be matched against its supporting voucher
- 3Deductions from bills must be checked against the schedule amounts
- 4All vouchers must be stamped 'paid'
- 5Missing vouchers or unclassifiable amounts are parked under OB Suspense (Major Head 8658)
Practical Example
The compilation accountant receives the schedule of payments for Education department from Agra treasury. He checks each of the 45 vouchers against the schedule entries, independently adds up all the amounts, and confirms the total matches the Rs. 12.3 lakh shown by the Treasury Officer. He notices that voucher #37 for Rs. 15,000 is missing its 'paid' stamp — he flags this. He also finds two vouchers missing entirely, so he records Rs. 28,000 under OB Suspense and reports to the Branch Officer.
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 difference between Treasury Suspense and OB Suspense?▼
Why must the accountant independently total the schedule instead of trusting the Treasury Officer's total?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.