Para 8.13 — MSO (A&E)
Original Rule Text
8.13 The results of the examination of accounts and vouchers received from Sub-Divisional Officers should be intimated to them in all cases in which it is necessary to obtain further information accounts, vouchers, certificates, etc., and they may be directed to correct the relevant records of their offices to avoid the recurrence of any irregularity. The procedure to be observed may be prescribed by the Divisional Officer. The records connected with the results of the examination should be retained so as to be available for the Accountant General's inspection.
What This Means
When the AG office examines accounts and vouchers from Sub-Divisional Officers and finds issues, the results must be communicated back to those officers. This includes requests for additional information, vouchers, or certificates. Sub-Divisional Officers should be directed to correct their records to prevent recurring irregularities. The procedure is set by the Divisional Officer, and all related records must be retained 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.
Key Points
- 1Results of account examination must be communicated to Sub-Divisional Officers
- 2Further information, vouchers, or certificates can be requested
- 3Sub-Divisional Officers must correct records to prevent recurrence
- 4Procedure is prescribed by the Divisional Officer
- 5All examination records must be retained for AG's inspection
Practical Example
While checking the monthly accounts from the Kanpur Sub-Division, the AG office finds that 3 vouchers lack payee acknowledgments and 2 muster rolls have incorrect classifications. The checking clerk sends a letter to the Sub-Divisional Officer listing the deficiencies and requesting corrections. The records of this communication are filed and kept available for the AG's next inspection visit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if the Sub-Divisional Officer does not respond?▼
Why must examination records be retained?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.