Para 6.24 — MSO (A&E)
Original Rule Text
6.24 If the amount of any advance be increased or reduced in the course of the year, the amount in the column for the current year should be altered in red ink on the appearance of the debit or credit for the difference in the treasury account. The total for the column will be corrected at the end of the year. If new advances are sanctioned, they should be entered at the bottom of the district list in the order of the charges appearing. The monthly credits and debits in forms 11 and 12 respectively should be compared with the credits and debits in the Detail Book figures through the Broadsheet which will after completion, be submitted every month to the Gazetted officer in charge. At the end of the year, a single total for the old corrected and new advances will be made, the aggregate of which for all the districts worked out in the Broadsheet at the end of the Register will agree with the closing Ledger Balance of the year.
What This Means
When a permanent advance amount is increased or reduced during the year, the change is noted in red ink in the register's current year column as soon as the debit or credit appears in the treasury account. The year-end total is corrected accordingly. New advances are added at the bottom of the district list. Monthly credits and debits are reconciled through a broadsheet, which is reviewed monthly by a gazetted officer. At year-end, all advances are totalled to ensure they match the closing ledger balance.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Increases or reductions to permanent advances are noted in red ink immediately
- 2Year-end totals are corrected to reflect mid-year changes
- 3New advances are appended at the bottom of the district list
- 4Monthly broadsheet reconciliation between Forms 11/12 and Detail Book figures is mandatory
- 5The broadsheet is submitted monthly to a Gazetted Officer for review
- 6Year-end aggregate of all district totals must match the closing Ledger Balance
Practical Example
In August, the permanent advance for the Sub-Divisional Magistrate of Sitapur is increased from Rs. 5,000 to Rs. 8,000. When the Rs. 3,000 debit appears in the Sitapur treasury account, the AG's accountant corrects the current year column in red ink from Rs. 5,000 to Rs. 8,000. At March 31, the total of all permanent advances across all districts in the broadsheet shows Rs. 42 lakh, which is verified against the closing balance under the permanent advance ledger head.
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 changes noted in red ink?▼
What happens if the broadsheet total does not match the ledger balance at year-end?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.