Para 8.12 — MSO (A&E)
Original Rule Text
8.12 The Divisional Accountant is expected to see that the rules and orders in force are observed in respect of all the transactions of the division. If he considers that any transaction or order affecting receipts or expenditure is such as would be challenged by the Accountant General if the preliminary internal check entrusted to the Divisional Accountant were applied by the former, it is his duty to bring this fact to the notice of the Divisional Officer with a statement of his reasons, and to obtain the orders of that officer. It will then be his duty to comply with the orders of the Divisional Officer, but if he has been
Note.-(The State Government of Maharashtra have absolved the Divisional Accountant of the above responsibility.)
overruled and is not satisfied with the decision, he should at the same time make a brief note of the case in the Register of Divisional Accountant's Objections (Form 23) and lay the register before the Divisional Officer, so that the latter may have an opportunity either of accepting the Divisional Accountant's advice on reconsideration and ordering action accordingly, or of recording, for the information of the Accountant General, his reasons for disregarding that advice. An objection entered in this register should not be considered as finally disposed of until it has been reviewed by the Accountant General, for whose inspection the register should be available at all times.
What This Means
The Divisional Accountant must ensure that all rules and orders are followed for every transaction in the division. If he believes the Accountant General would challenge a transaction, he must bring it to the Divisional Officer's attention with reasons. If overruled, he must comply but record the case in the Register of Divisional Accountant's Objections (Form 23) for the Divisional Officer to either reconsider or record reasons. The objection remains open until the AG reviews it.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Divisional Accountant must flag transactions that would be challenged by AG
- 2Must provide written reasons to the Divisional Officer
- 3If overruled, must comply but record the objection in Form 23
- 4Divisional Officer must either reconsider or record reasons for overruling
- 5Objection is not finally disposed of until AG reviews the register
- 6Maharashtra has exempted the Divisional Accountant from this responsibility
Practical Example
The Divisional Accountant notices that a Rs 8 lakh expenditure on office renovation exceeds the Divisional Officer's sanction powers. He writes to the Divisional Officer pointing out the irregularity. The Divisional Officer directs him to pass the payment anyway. The Divisional Accountant processes the payment but enters the case in Form 23, recording the objection and the Divisional Officer's reasons. The entry remains open for the AG's inspection.
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 the Register of Divisional Accountant's Objections?▼
Can the Divisional Accountant refuse to process a payment?▼
When is an objection considered finally disposed of?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.