Para 6.18 — MSO (A&E)
Original Rule Text
6.18 In the case of short-term loans (loans recoverable in not more than 60 instalments) granted to non-gazetted Government servants, the detailed accounts are to be maintained by the departmental officers, to watch the recoveries from each individual. The treasury officers should be instructed to shown the Departmentwise break up of figures of payment/recoveries in the list of payments/cash account. Subsidiary registers showing the departmentwise/controlling office-wise accounts of monthly debits and credits should be maintained by the compilation sections to facilitate monthly reconciliation by the departmental officers. The receipt of reconciliation certificates should be watched by the Accountant General as in the case of reconciliation in respect of service and receipt heads.
What This Means
For short-term loans (recoverable in 60 or fewer instalments) given to non-gazetted government servants, the detailed individual accounts are maintained by departmental officers, not the AG. Treasury officers are required to show department-wise breakup of payments and recoveries. The AG's compilation sections maintain subsidiary registers showing department-wise and controlling-officer-wise monthly debits and credits to facilitate reconciliation, and the AG watches that departmental officers submit monthly reconciliation certificates.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Short-term loans (up to 60 instalments) to non-gazetted staff: detailed accounts kept by departments
- 2Treasury officers must provide department-wise breakup of figures
- 3AG maintains subsidiary registers for department-wise monthly debits and credits
- 4Monthly reconciliation by departmental officers is mandatory
- 5AG watches receipt of reconciliation certificates like other service/receipt heads
Practical Example
The Revenue Department sanctions festival advance of Rs. 10,000 each to 200 clerks, recoverable in 10 monthly instalments. The District Treasury Officer shows the recovery amounts department-wise in the List of Payments. The AG's compilation section records the monthly totals in a subsidiary register under 'Revenue Department — Festival Advances'. The Collector's office reconciles these figures with their own records and sends a monthly reconciliation certificate to the AG.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are short-term loan accounts for non-gazetted staff handled differently?▼
What about short-term loans to gazetted officers?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.