Para 6.15 — MSO (A&E)
Original Rule Text
6.15 The Government will designate the controlling officers for the purpose of getting monthly returns of transactions from the subordinate offices and maintaining records for reconciling the figures as per his records with those booked in the accounts by the Accountant General and the treasury under the relevant sub/detailed head of account every month. The Accountant
General is not required to maintain any broadsheet in such cases.
# ADVANCES TO GOVERNMENT SERVANTS AND OTHER ADVANCES
What This Means
The Government designates controlling officers who receive monthly transaction returns from subordinate offices and are responsible for reconciling their records with the AG's figures and treasury figures each month. The AG does not need to maintain a separate broadsheet for these cases — the reconciliation burden falls on the controlling officers. This arrangement streamlines the accounting process for certain categories of advances.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Government designates controlling officers for monthly reconciliation
- 2Controlling officers collect returns from subordinate offices
- 3Monthly reconciliation is done between controlling officers' records, AG's books, and treasury figures
- 4The AG is not required to maintain broadsheets in these cases
- 5This shifts the reconciliation responsibility to the departmental side
Practical Example
The Director of Education is designated as the controlling officer for short-term advances to teaching staff. Each month, the district education offices send him returns of advances sanctioned and recoveries made. The Director's office reconciles these totals with the figures shown in the AG's monthly compilation under the relevant sub-head. If differences are found, both offices work together to trace and resolve the discrepancy.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the broadsheet not required from the AG in these cases?▼
What happens if the controlling officer fails to reconcile?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.