Para 7.13 — MSO (A&E)
Original Rule Text
7.13 The checks in respect of 'Other Deposit Account' (e.g. Deposits for Work done for Public bodies or individual's, 'Deposits of fees received by Government servants', 'Deposits of Government companies, Corporations' etc.) should be conducted with reference to the rules and directions issued by Government for the receipt and repayment of each type of deposit.
# SCOPE INTRODUCTORY 8.1 The check of works accounts is conducted in three stages: (1) Preliminary internal check by the Divisional Accountant in the Divisional Office; (2) Checking of monthly accounts in Accountant General's Office; and (3) Checking of Divisional Reconciliation statement of expenditure and receipts with reference to Debt Head and Classified Abstracts/Summary Registers maintained in Works Accounts Wing of Accountant General (A&E) office. 8.2 Charged with the responsibility of applying certain preliminary checks to the initial accounts, vouchers, etc, the Divisional Accountant is responsible for examining the Accounts Returns of Sub Divisional Officers to see-
(i) that they have been received in a complete state;
(ii) that the sums receivable are duly realised and on realisation credited to the proper head of account, and also to the proper personal account (if any) of the contractor, employee or other individual;
(iii) that the charges are covered by sanctions and allotments, and are supported by complete vouchers
- CHAPTER 8
- ACCOUNTS OF PUBLIC WORKS
- OF ACCOUNTS
setting forth the claims and the acknowledgements of the payees legally entitled to receive the sum paid;
(iv) that all vouchers and accounts are arithmetically correct;
(v) that they are in all respects properly prepared in accordance with rules;
(vi) that all charges are correctly classified, those which are debitable to the personal account of a contractor, employee or other individual being recorded as such in a prescribed account; and
(vii) that on the basis of rates sanctioned by competent authority and of facts (e.g., quantities of work done, supplies made, etc, or service rendered) certified by authorised Government servants, the claims admitted for payment are valid and in order.
Note.-It is not necessary that the Divisional Accountant should check personally the arithmetical accuracy of all vouchers and accounts, but he is responsible to ensure that a cent per cent check is exercised efficiently under his supervision. 8.3 The Divisional Accountant should exercise a similar check from day to day, upon-
What This Means
For 'Other Deposit Accounts' — such as deposits for work done for public bodies or individuals, fees collected by government servants, or deposits of government companies and corporations — the AG office must check these against the specific rules and directions issued by the Government for each type of deposit. Each deposit category has its own receipt and repayment rules that must be followed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Covers deposit types like work for public bodies, fees by govt servants, and govt company deposits
- 2Checks must follow the specific government rules for each deposit type
- 3Different rules may apply for receipt versus repayment of each deposit category
- 4This is distinct from personal deposits and local fund deposits which have their own procedures
Practical Example
The AG office receives a schedule showing Rs 15,00,000 in 'Deposits of Fees received by Government Servants' from a particular district. The checking clerk refers to the specific government orders governing such fee deposits to verify that the receipts were properly credited and any refunds were made according to the prescribed procedure for that category.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are some examples of 'Other Deposit Accounts'?▼
Where can I find the rules for checking a specific type of deposit?▼
Does this para cover Local Fund deposits?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.