Para 6.27 — MSO (A&E)
Original Rule Text
6.27 Recoveries of long-term advances the accounts of which are kept by the Accountant General may be adjusted on the basis of collateral evidence such as certificate from the treasury officer or drawing and disbursing officer about the recovery having been made from the salary bill of the officer (the voucher No. ………………..……date of encashment and name of treasury should be indicated in such certificates) or verification particulars furnished by the officer which should be checked with the Vouchers or the notings in the Gazetted entitlement Register or any other record under the orders of the Accountant General. The cases adjusted on the basis of the collateral evidence should be entered in a separate register in the form given below:-
1. Serial Number 2. Name and Designation of the Government Servant. 3. Head of Account by debit to which the advance was drawn. 4. Category of Advances 5. Details of missing credits
Efforts should be made to trace the credits and adjust them and remove the items from the register before the close of the accounts for the year. If the details are not forthcoming despite concerted efforts and a dead end is found to have been reached in the case, the outstanding item may be written off to "Misc. Government Account" as a book keeping error under Rule 38 of the Government Accounting Rules, 1990.
(i) Amount
(ii) Deduction from pay bill for …………………………….
(iii) Date of encashment
(iv) Voucher Number
(v) Gross and Net Amounts of Bill
(vi) Name of Treasury 6. Action Taken 7. Remarks with particulars of T.E. No. and month of account in which the item was written off. 8. Broadsheet Number.
- INTRODUCTORY
What This Means
When a long-term advance recovery credit cannot be traced in the treasury accounts, the AG may adjust it based on collateral evidence — such as a certificate from the Treasury Officer or Drawing Officer confirming the recovery was made from a salary bill, with details of voucher number, date, and treasury name. These cases are tracked in a special register. Every effort must be made to trace the original credit before year-end. If tracing is impossible, the outstanding item may be written off as a bookkeeping error under Rule 38 of Government Accounting Rules.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Missing recovery credits can be adjusted using collateral evidence (certificates, verification particulars)
- 2Collateral evidence must include voucher number, date of encashment, and treasury name
- 3Cases adjusted on collateral evidence are tracked in a special register
- 4Efforts to trace original credits must continue until year-end
- 5Untraceable items may be written off to 'Misc. Government Account' under Rule 38 GAR
- 6Write-off is only a last resort when a dead end is reached despite concerted efforts
Practical Example
An Assistant Professor's HBA recovery of Rs. 8,000 for March does not appear in the treasury schedule received by the AG. The DDO of the university sends a certificate stating: 'Rs. 8,000 recovered from salary bill vide Voucher No. 347, encashed on 31-03-2026, at SBI Treasury Lucknow.' The AG verifies this against the Gazetted Entitlement Register, adjusts the broadsheet, and records the case in the collateral evidence register. The original credit is traced two months later in a misclassified schedule entry.
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 Rule 38 of Government Accounting Rules, 1990?▼
Can collateral evidence be used for all types of advance recoveries?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.